Book of income and expenses / 27.09.2019

A sample of filling out the reverse side of the advance report. Advance report

Advance report stands a prerequisite... The employee must report on the spent expenses in due time in exactly this way.

Sample filling advance report 2019 the accountable person refers to mandatory reporting enterprises. Its main goal is complete control over financial expenses in budgetary organization... With the help of reporting, you can not only check the movement of spent funds issued to meet the needs of the institution, but also write off the spent expenses.

Who can become an accountable person

Accountable funds are issued by the head of an employee of the enterprise for the implementation of general production or general operating expenses... For the amounts issued, the employee must report in due time by means of an advance report. That is why the employee, having received cash for the needs of the enterprise is called the accountable person.

Since 2014, not only direct employees of the enterprise can receive an advance payment, but also freelance employees who have entered into with the employer civil contracts(Clause 5 of the Directive of the Central Bank of the Russian Federation No. 3210-U dated 03/11/2014).

Accountable funds can be transferred to responsible employees not only in cash, but also on bank card by wire transfer (Letter of the Ministry of Finance of the Russian Federation No. 03-11-11 / 42288 dated 25.08.2014).

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

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

Deadline

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

The provisions of clause 6.3. Instructions Of the Central Bank Russia of 11.03.2014 No. 3210-U legally approve the deadlines for the submission of the advance report by the accountable person. Documentation must be submitted on time - the report must be drawn up and submitted to the accounting department within 3 days after the employee leaves for work.

General rules

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

Documentation can be kept in both paper and in electronic format... If filling in the institution is provided in electronic form, then the AO is signed with an electronic signature by each of the participants in the accountable process.

There are a number of generally accepted filling rules (Resolution of Goskomstat No. 55 dated 01.08.2001):

The report is generated within a three-day period from the expiration of the period for which the accountable funds were issued (it must be determined by order or order), the employee's return from a business trip or the employee leaves after sick leave, provided that the specified day of return of the sub-report fell on the time of incapacity for work.
If the term for the return of advance money is violated, the employer can apply sanctions to the employee, including material ones.
The accountant provides full assistance to the accountable person in filling out.
A document filled in and executed in accordance with all the rules is signed by the head of the organization.
Attached to the reporting primary documents, confirming the expenses incurred (checks, tickets, statements, invoices).

Report form in accordance with the unified form No. AO-1

Compilation procedure

You need to reflect the information:

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

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

The accountant fills out a tear-off receipt confirming the verification of the primary documents. After registration and separation, 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 officer indicates the amount for accounting and the account through which the costs 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 put a stamp.

Corrections excluded! With the admission of blots and even more mistakes, you will have to draw up a new form.

Step-by-step instruction

Filling out an expense report will not be difficult. It should be formed in due time by an accountable employee and an accountant.

The employee who received the cash account 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;
then it is necessary to leave a place for the approval of the statements by the head of the company - after checking the document by the accountant, the head puts his signature, date and indicates the reporting amount in words;
surname, name and patronymic of the reporting person, his position, Personnel Number and structural unit;
assignment of the amount issued by the sub-account.

After entering the initial information, the accountable employee must fill out the tabular section of the report.

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

The table on the left shows the data on the advanced funds:

total amount;
currency unit advance payment - ruble or foreign currency;
balance or overrun (if any).

The table on the right shows accounting information: accounts and sub-accounts on which the advance will be made, indicating the exact amount of costs. This part is completed by the accountant.

The front of the document also contains space for the chief accountant's resolution. After checking the information of the table and documents provided on time, the chief accountant prescribes the reporting amount in figures and in words.

If there is an overspending on the advance or, on the contrary, the balance of funds, this also needs to be reflected in the reporting. The incoming (outgoing) cash order, on the basis of which operations with the balances were carried out, is also indicated.

After the tabular part of the report, the accountant, cashier and Chief Accountant.

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 accounts, sub-accounts on which these operations 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 drawn up, which will be cut off and given to the employee. The cut-off part confirms the fact that the employee has reported for the advance payment and provided everything Required documents... The accountant fills in the data under his signature: full name. responsible employee, details of AO-1, the amount of the advance payment in words, the number of supporting documents and the date on which the employee reported. The accountant signs the document only if the reports are submitted on time.

How to check a report for an accountant

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

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 submitted checks and other confirming registers.

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

Business trip report deadlines

In the event that an employee fills out in connection with a business trip, the procedure for processing remains the same. Reporting must also be submitted within three days from the moment the employee returns to workplace and confirming primary documents business trips will be travel (air and railway) tickets, hotel service bills, checks. Only daily subsistence allowance remains without confirmation.

It is drawn up in one copy and signed by all responsible employees.

Advance report for individual entrepreneurs

A separate issue - reports individual entrepreneurs and the timing of their submission. For example, if an individual entrepreneur has the ability to maintain business accounting, then he does not need to fill out advance reports. In case of maintaining business accounting The individual entrepreneur must fill out a book of income and expenses in accordance with the established rules. SP should be financial reports for tax office for the purpose of correct taxation procedure. However, it is worth remembering that it is possible to keep business records only if the entrepreneur has drawn up a simplified taxation system. In such cases, reports are drawn up on the basis of actually incurred expenses and executed transactions.

If the individual entrepreneur is on the main taxation system, then he draws up an advance report in the same manner and in the same time frame as the company. According to Directions 3210-U, reporting can be generated in specialized accounting software Oh.

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

the accountable person writes an application for an advance payment, then an expense cash order is issued for him;
the accountable person reports on the expenses incurred by attaching all checks;
an advance report is generated;
data on costs are entered into the ledger of income and expenses.

Thus, the presence of an advance report of the accountable person of an individual entrepreneur who is on the simplified tax system is not required. Legislation does not provide for regulations, establishing the obligation and deadlines for submitting advance payment reports for individual entrepreneurs on a simplified basis.

The situation is similar for individual entrepreneurs on UTII. All incoming and expense transactions reflected in the ledger of income and expenses, and confirmed by credit and debit orders, respectively. All documentation and reporting are confirmed by the signature of the individual entrepreneur. Bank details and expense orders are entered in the accounting book according to the terms of their execution.

An employee of the company can receive at the cash desk of the enterprise the accountable funds that he must spend for the purposes specified in the application for issuance. Within three days after the end of the period of 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 appropriate documents.

An advance report is a document that the accountable person draws up 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 the funds can be issued, the maximum period for making expenses, the time during which it is necessary to submit a report to the accounting department.

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

Funds can be received by the accountable person by bank transfer to his card. In this case, he must also submit an advance report to the accounting department on time.

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

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

If the funds were spent for the purpose of acquiring material values, receipts must be attached to the supporting documents ( credit slip) for materials, with a mark on their delivery to the warehouse.

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

After the report, the balance of unspent funds must be paid to the cashier by, and the overspending of money approved by the head must be compensated to the employee by.

Advance report sample filling

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

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

The tabular section indicates the balance or overruns for the sub-report, if any, this employee has. However, it must be remembered that it is not allowed to give out cash to the account, if the employee has not previously reported for the funds issued. That is, the presence of the balance of funds 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 the reporting 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 their report.

In accounting, the advance report is assigned a number in order, and the date of its compilation is affixed.

Chapter " Accounting records»Drawn up by an accountant who distributes the expenses incurred between the accounts accounting... This information must match the data on the back.

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

After verification, the counting officer must make a record of its carrying out and indicate in words the amount for approval.

The advance report is signed by the chief accountant of the company, who monitors the correctness of execution and the purposefulness of spending.

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

The lower part of the document contains a receipt, which the accountant must separate and hand over to the employee when accepting him for verification. It includes the details of the advance report, its amount, the number of submitted confirmation forms.

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

Nuances

Funds for reporting can be issued in foreign currency... In this case, in the advance report, the reference rate is filled in, and on the reverse side you need to draw up records on the total indicators in foreign currency and its ruble equivalent, which is calculated at the rate indicated on the first page.

An accounting document confirming the expenditure of funds issued to an employee in advance is listed as an advance report - a form consisting of two sides: front and back.

The accountable person fills out the form, attaching documents confirming the expenses to the report.

The accountant, having received a set of documents, checks them and fixes them in the form of an advance report in the places reserved for filling out for accountants.

The report should be signed with the manager, the accountable amounts should be written off

Subsequently, the report is placed in an album of unified forms, taking into account the quality cash transactions reduced to uniform form No. AO-1.

Advance funds are issued to employees at the enterprise if entertainment or business expenses are planned.

For the issuance of a certain amount of money, an order of the head on accountable persons is required, which contains a list of persons and the reasons for the issuance.

The accountable person is the employees who are entitled to an amount for future expenses under the report.

There are certain deadlines within which a person is required to draw up an advance report on the funds spent.

Preparation of an advance report, examples

We write an advance report using the example of sending an employee on a business trip.

The accounting department and the personnel department collect and draw up the necessary travel documents:

confirmation of sending the employee on a business trip,
service assignment.
It is recommended to draw up a liability agreement with the accountable person, if it is approved in Accounting policy organizations.

Upon presentation of the order and in the presence of a consumable cash order, the accountable person is given funds from the cash desk. At certain expenses, the employee must keep the supporting documents.

After the employee returns from a business trip, he needs to draw up an advance report on the same day and submit it to the accounting department.

The accountant, having checked the report, translates it into special program and makes a write-off, confirms the validity of the waste.

If there is an unspent amount, the employee pays the balance to the cashier, or, otherwise, the funds may be overspending, then a refund is made to the accountable person.

If there are shortages from the previous advance report from the employee, the next advance payment is prohibited for issuance.

The employee does not have the right to transfer the advance payment to another person

All documents must be drawn up in accordance with the requirements established by law ( the federal law"About accounting") to avoid claims tax authorities, subsequent penalties.

Forms of the advance report are filled out only according to the unified form No. AO-1, they can be downloaded from official sources on the Internet.

Instructions for completing an advance report, examples

There are several ways to fill out: using special accounting software or an electronic file in the format (Excel), which can be downloaded from the Internet. One part is drawn up by the accountable person, and the other - by the accountant.

On the first page of the report form, the employee must indicate the required details:

company name,
the date of the report,
position and initials.

The purposes for which the funds were issued are indicated in the column for the purpose of the advance.

The entire list of supporting documents is indicated on the reverse side. The required columns for filling are 1 through 6.

The sequence of specifying the list is carried out in order, including in the report itself, indicating the documents.

Postings in the advance report: the amount of expense for each operation, the debit of the account, the subaccount are shown sequentially.

After specifying all the totals, the form is signed and decrypted. On the front side, the amounts are entered in the "spent" column, those that are indicated on the previous side in the "total" column.

After receiving the document for checking the advance report, the accountant must draw up a receipt and give it to the accountable person.

The accountant verifies the entries and the amounts accepted, the account numbers for which the expenses are debit, and indicates them on the back of the form.

If overruns or balances have been identified from a previously received or current advance payment and on their accounting operations, then the accountant puts down marks on the first page of the report form.

In the case of spending funds for household needs, it is recommended to fill out a separate advance report

Documents in a foreign language must be translated into Russian, in accordance with the regulations on accounting and accounting statements in the RF.

After all the necessary formalities and checks of the accountant, the advance report is submitted for approval to the head of the organization.

The manager writes the position on the front of the form, signs it with a transcript and the date of approval. Only then will the report be taken into account.

Failure to comply with the deadlines for the delivery of the advance report

In case of failure to provide an advance report on time, a violation of cash discipline is established.

To consider possible cases of non-compliance with the deadlines for submitting an advance report, you can turn to article 15.1 of the Administrative Code of the Russian Federation for help.

It should be noted that the responsibility for the advance report is not established, but the violation is recorded. Therefore, the organization may not expect penalties from the tax authorities.

Controlling the allocated funds for expenses is the task set for the organization, since this is purely internal control manuals.

In case of non-return of the amount by the accountable person, the organization has the right to write off them from wages employee, only there are restrictions on the amount of withholding (Article 137 of the Labor Code of the Russian Federation). If the employee does not agree with the employer's measures, the situation is resolved through the court.

Since the director is the person responsible for all cash funds, the debt for non-return of accountable funds may not be attributed to the employee, but to the director. And then the accountant is lost: what to do with the advance payment on which the director did not report?

It is required to find out where to include the advance amount for which there is no advance report (from an employee or director).

What about the fact that an employee does not submit an expense report on time?

Previously tax service it was said that income tax is deducted from such accountable amounts. But, as it turned out, this statement is not a legal norm.

Since the money is recorded for the employee as a debt to the organization, but is not his income.

The employee who submitted the expense report after pays off the debt. Accordingly, personal income tax is not deducted from this income.

It is wrong to say that the minute the employee did not submit the report, he automatically received income. Following these measures, to accrue insurance premiums not required.

Because they can only be credited for payments in favor of individuals and their remuneration. Consequently, the employee will be charged with debt, and no accruals will occur.

Sample form of the advance report, download

Application

List of documents for delivery of advance reports

Discount fare payment

1. Form AO-1 is double-sided. The document should be filled out in a single copy, no later than three working days from the end of the vacation period. In the advance report, indicate the following details: the name of the organization, the signature of the head of the organization (director, head), the position of the accountable person, the full name of the accountable person, the purpose of the issued funds, on the back of the advance report, the accountable person lists the details of the documents confirming the expense (tickets, checks, receipts and others), indicates their dates, numbers and amounts, .

2. Orderon granting preferential leave to an employee... The issuance of an order for granting leave is carried out using unified forms No. T-6 and T-6a (all requisites are required: document date, document number, basis, settlement period, grace period, the number of people (adults and children separately) who are paid a reduced fare.

3. Application for advance payment. The application is written in the name of the director (manager) and is endorsed by him. In the application, the employee indicates the amount of the advance. The right to pay vacation travel is possessed by: non-working spouse, minor children under 18 years of age (relatives, adopted children), children (relatives, adopted) who have not reached the age of 23 years, mastering educational programs of basic general and (or) secondary general education, as well as primary, secondary and higher professional education in full-time learning in educational institutions with state accreditation. To pay for the travel of minor children, in addition to travel documents (tickets, receipts, checks), a birth certificate is attached. If the child is over 18 years old and is a student, in addition to the above documents, it is mandatory to need: a certificate confirming the fact of education natural person full-time study on the date of travel, a copy of the license certificate and state accreditation of the educational institution.

4. Application from the employee about the payment of the reduced fare. The application is written in the name of the director (manager). In the application, the employee must indicate the resting place (end point), the route to the resting place, list the full name, dates of birth, family members who can be paid for travel to the employee’s resting place. Signature and date.

5. Tickets. Payment of the cost of travel to the place of vacation use and back at the actual costs, confirmed by travel documents (tickets), as well as documents confirming payment for services (fees) for issuing travel documents, provision of bedding on trains and other services included in the ticket price, but not higher fare:

8. Tickets. Payment of the cost of travel to the place of use of the study leave and back at the actual costs, confirmed by travel documents (tickets), as well as documents confirming payment for services (fees) for issuing travel documents, provision of bedding on trains and other services included in the ticket price, but not higher than the fare:

By rail - in a compartment carriage of a fast branded train;

By water transport - in the cabin of the V group of a sea vessel of regular transport lines and lines with comprehensive service passengers, in the cabin of the II category of a river vessel of all lines of communication, in the cabin of the I category of a ferry vessel;

By air - in an economy class cabin;

By road - by road common use(except for a taxi), in its absence - in buses with soft folding seats.

If the documents submitted by the employee confirm the expenses incurred for travel on a higher category of travel than established, compensation for costs is made on the basis of a certificate of the cost of travel in accordance with the established category of travel issued to the employee by the relevant transport organization carrying out transportation, or its authorized agent ( hereinafter referred to as the transport organization), on the date of purchase of the ticket. The costs of obtaining the specified certificate are not subject to compensation.

Payment of the cost of travel by public road transport (except for taxis) to the railway station, pier, airport and bus station if documents (tickets) are available to confirm the costs.

If the cost of travel documents (taking into account the mandatory payments levied upon the sale of travel documents) is indicated in a foreign currency, then payment is made from the exchange rate established The central bank Russia on the day of acquisition of these documents.

Flights:

Train tickets:

When traveling outside the Russian Federation, payment is made only to the border of the Russian Federation, therefore, you must provide a certificate of the cost of travel to the nearest to the border settlement within the Russian Federation.

The date of tickets can be earlier than the start date of the vacation or later than the end only if it was a weekend or holidays, as well as if there is an order for unpaid leave for this period.

In case of loss of tickets, a certificate of the cost of travel by railway transport in a reserved seat carriage on the date of travel is provided. In this case, a certificate from the place of rest is required stating that the employee really was there.

Bus travel is paid if you have a cash register receipt.

Access by car:

Itinerary sheet with seals and dates of departure and arrival in Novy Urengoy, arrival and departure from the place of rest;

The car must be registered to the employee who submits the advance report or to the spouse (in this case, a marriage certificate must be provided), or if there is a power of attorney from the car owner for the employee who submits the advance report (the date of the power of attorney must be earlier than the start date of the vacation or the date of the start of the movement).

Payment for the initial medical examination

1. Form AO-1 is double-sided. be sure to put his signature.

2. An order for a job. A copy certified by the personnel department of the institution.

3. Application from the employee about the payment of the primary medical examination. The application is written in the name of the director (manager). Signature and date.

4. Agreement on the provision of medical services. Original. Mandatory filling in the details of the party providing the amount of services provided.

7. Checks. The check indicates the name medical institution, sum.

Payment of expenses related to the relocation of employees

from the regions of the Far North

2. Order to dismiss an employee.

3. Application addressed to the director (manager) with a request to pay for travel and baggage in connection with leaving the RCS with a visa.

4. Tickets.

Flights: e-ticket, boarding pass. The e-ticket and boarding pass numbers must match. The date of receipt of miscellaneous charges must be the same as the date of purchase of the ticket. Only economy class air tickets are paid for. If you have a business class ticket, you must provide a certificate of the cost of an economy class ticket for that date, for this flight. If you lose your boarding pass, you must take a certificate from the airport stating that this employee actually flew this flight. The certificate must indicate the flight number, flight date and full name. passenger. The insurance receipt is not paid, so you do not need to attach it.

Train tickets: required name and surname on the ticket must coincide with the name and surname. employee. The date of receipt of miscellaneous charges must be the same as the date of purchase of the ticket. The fare is paid only in reserved seat cars and compartments. If you have an electronic railway ticket (route / receipt), you must provide a ticket of the established form (issued at the terminals at the railway station at the point of departure.

Access by car:

Application from an employee to pay for travel by personal vehicles with a director's visa;

Title, technical passport, fuel consumption certificate. When traveling abroad, only checks of the nearest gas station to the border of the Russian Federation will be taken into account.

In receipts from a gas station, the brand of fuel, the cost of 1 liter, and other details must be indicated. Checks with indistinct (blurred) registered data are not accepted for accounting.

5. Payment for the container: contract, certificate of completion, invoice which will indicate the weight of the exported items (up to 5 tons), a receipt for payment.

6. Certificate from the housing department (PRUE) on deregistration (extract from the city) or a stamp in the passport on the extract (photocopy).

7. Employment history(work experience not less than 3 years) all pages are certified by the OK specialist of the organization (copy).

The right to pay the cost of travel and baggage of family members remains for one year from the date of termination by the employee of the employment contract with an organization financed from the budget of the municipal formation of the city of Novy Urengoy.

Also, an employee has the right to pay for travel to a non-working spouse. In this case, a work book must be provided, in which there is no record of the current work and a marriage certificate certified by the personnel department. Dismissed workers are not paid travel expenses due to retirement.

2. Employee secondment order must be brought in advance by an OK specialist for the timely issuance of an advance for travel expenses.

3. Travel certificate must contain all the necessary details: the date of the document, the document number, the number of days spent on a business trip, the number of the employee's business trip order, passport data, stamps of arrival at the place of business trip and departure from the place of business trip with dates of arrival and departure.

4. Service assignment must contain all the necessary details: document number, document date, start and end dates of the business trip, place of business trip, goals and specific work or tasks performed on the business trip, a mark on the completion (non-fulfillment) of the task is required, the visa of the head of the organization, the signature of the accountable person.

5. Costings. If the purpose of the business trip is to accompany children, then a food sheet is required, which indicates the daily allowance for children. The amount of per diem is determined by the estimate compiled by the organization that sends the children.

6. Tickets.

Flights: e-ticket, boarding pass. The e-ticket and boarding pass numbers must match. The date of receipt of miscellaneous charges must be the same as the date of purchase of the ticket. Only economy class air tickets are paid for. If you have a business class ticket, you must provide a certificate of the cost of an economy class ticket for that date, for this flight. If you lose your boarding pass, you must take a certificate from the airport that this employee actually flew this flight. The certificate must indicate the flight number, flight date and full name. passenger.

When traveling outside the Russian Federation, payment is made only to the border of the Russian Federation, therefore, it is necessary to provide a certificate of the cost of travel to the nearest settlement to the border of the Russian Federation.

Access by car:

Application from an employee to pay for travel by personal vehicles with a director's visa;

Route sheet with seals and dates of departure from Novy Urengoy;

Title, technical passport, fuel consumption certificate. When traveling abroad, only checks of the nearest gas station to the border of the Russian Federation will be taken into account.

In receipts from a gas station, the brand of fuel, the cost of 1 liter, and other details must be indicated. Checks with indistinct (blurred) registered data are not accepted for accounting.

For all questions of interest, please call:

The general rules for filling out an advance report are as follows:

The report is drawn up within 3 working days from the moment:

the expiration of the period for which the funds were issued, indicated in the employee's application for the issuance of money for the report;
the employee's exit to work, if the period for which the money was issued has expired during the period of his illness or vacation;
return of an employee from a business trip.

For violation of the term, the employee can be punished financially.

“Did the worker detain the primary organization again? Punish with the ruble " .

The report is drawn up according to the unified form AO-1 or according to the form adopted by the organization.

You can download the report form on our website - see. "Unified form No. AO-1 - advance report (download)" .

To be completed by the joint efforts of the employee and the accountant.
Approved by the head.
As attachments to the report, documents confirming the expenses incurred by the employee are required - checks, invoices, tickets, etc.

How to fill out an expense report correctly

The advance report can be conditionally divided into 3 parts:

The first (front) part is completed by the accountant. The details of the document (its number and date), information about the organization and accountable person, on the advance issued to him, summary information on the funds spent and accounting accounts, which reflect their movement and write-off, as well as information on the issuance of an overspending to the employee or on the receipt of an unused advance from him.
The second part is a tear-off receipt of acceptance of the report for verification. The accountant fills it out, cuts it off and gives it to the accountant.
The third part of the document (the reverse side of the AO-1 form) is completed collectively. The accountable employee reflects line by line in it the details of the documents with which he confirms the expenditures made by him, as well as the amount of expenses "according to the report". And the accountant puts down the amount accepted for accounting, and the accounting account on which he will "hang" the expense.

The report is signed by an employee, an accountant and a chief accountant. Then it is handed over to the manager for approval - the corresponding stamp is on the front side of the document.

NOTE! The advance report can be prepared not only in paper form, but also in electronic form.

For more details, see the article "The advance report can be signed with an electronic signature" .

Advance reports in 2019: where to see an example and download a sample filling for free

Changes to advance reports in 2019 (as well as in 2017-2018) it was not - this document is still required. If the advance report is prepared in electronic form, it is necessary to use electronic signature by all employees involved in filling it out (letter of the Ministry of Finance dated 20.08.2015 No. 03-03-06 / 2/48232).

You can familiarize yourself with an example and a sample of filling out an advance report on our website. Let's consider a conditional example.

For example, on 21.01.2019 IKS LLC issued its employee Smirnov O.D. money in the amount of 20,000 rubles. for the purchase of 5 cartridges for printers. There were no unused advances for him. The purchase was made on the same day, and the employee submitted the report the next day, that is, January 22.

The employee spent only 18,950 rubles. (The purchase was not subject to VAT since the seller applies the simplified tax system). Unused funds in the amount of 1,050 rubles. he returned it to the cashier immediately upon submitting the report to the accounting department.

Here is a sample of filling out an advance report for this situation.

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A sample of filling out the reverse side of the advance report. Advance report