Advance business report. Form of the advance report

To account for funds that are given to employeesorganization for the duration of travel or for other needs, a special form is used. It is called an "advance business report". This document is a confirmation of the use of money. The basis for the issuance of funds is the order of the head. In this article you will find a sample of the advance report on a business trip, learn the rules for filing a form.

Document management

For sending to business trip it is necessary to issue:

• order;
• service assignment;
• certificate.

Upon return, it is necessary to submit a report on the performance of the service assignment.

The travel document must bealways keep it to yourself. At each point in it notes are made about the time of arrival and departure. According to Art. 168 of the Labor Code of the Russian Federation, the employer must reimburse the employee for such expenses: for travel, hiring, daily subsistence allowance, other costs that were agreed with the management.

Usually money is given to the employee before leaving. In accordance with the Regulation on the conduct of cash transactions in the territory of the Russian Federation, this transaction is processed by a cash order (CSC) on the basis of an employee's statement, in which the amount and terms are indicated. Funds are provided: cash from the cash register, bank check, corporate card, money order.

Decor

Since 2002, legal entities of all formsproperty use the special form No. AO-1. The advance report on the business trip, the form of which can be taken in the enterprise's accounting department, is filled in one copy within three days from the date of return. He surrenders to the finance department for examination.

On the front side the following data are indicated:

• Name of the organization;
• number and date of the document;
• the unit name;
• Name of the employee, his position;
• appointment of funds: business, business trip, purchase of materials, etc .;
• in the table the data on the previous advance is declared, if any. It also indicates the amount issued, the expended part, the balance of funds or overspending (in rubles and copecks).

The form of the advance report is filled from two sides. On the back there is a list of documents that confirm expenses (checks, tickets, receipts, etc.), their numbers and dates, the amount of costs. At the bottom of the table, the person must sign his account.

Accounting notes

After receiving the form, the finance department employee must fill in the following details:

• "Accounting entry" - postings with the numbers of sub-accounts on which the amounts expended are reflected;
• composition of applications - number of documents provided;
• fixes the approved amount of money spent and puts the signature of the chief accountant;
• contributed balance or overdelivery;
• the number and date of the SSP or CW;
• under the cutting line is a receipt of acceptanceto document verification. Here the accountant records the initials of the employee, the number and date of the report, the amount spent (in words), the number of documents provided.

The completed advance report on the business trip is submitted for approval to the head of the organization.

Upon returning from a business trip, the employee must pass:

• certificate;
• service assignment;
• an advance report of the trip with documents that confirm the expenses.

If you used a card, you need toattach checks from ATMs. In the case of a foreign trip, an employee must provide copies of the passport and pages marked with the date of crossing the border.

A mission report, an example of which will beSubmitted to the head for approval. The unused portion of the funds is returned to the cashier immediately or is withheld from wages. The maximum amount is limited to 20% of the income level, in rare cases - 50%.

Input of data into the program "1C Accounting"

Based on the completed and approvedadvance reports in the program are generated by the use of funds. For this purpose, a document of the same name is provided, which is opened through the "Cashier" menu on the toolbar.

In the journal, you need to create a new form by clicking on the "Add" button. In it the following requisites are filled:

• "Phys. face "- FIO employee.
• "Assignment" means "travel expenses".
• The tab "Advances" of the table part of the document indicates the number of the cash settlement on which the funds were issued.
• At the bottom of the window, the "Application" field indicates the number of documents provided.
• On the "Other" tab, the expenses that are specified in the "Trip report" document are indicated.

Example

The ticket for travel № 8956 from 20.03.14 - 2500 rubles. without VAT.

The receipt for accommodation № 1245 from 20.03.14 - 2400 rubles. without VAT.

Help calculation (per diem) - 600 rubles. without VAT.

After the document is completed, the following entries should be generated: DT 26 KT 71.01.

Subsistence allowance

This is a separate part of the expenditure that is notconfirmed documentary. Money is given for the employee's own needs. The daily allowance is the same for all settlements. According to the law, the maximum daily allowance, which is not subject to personal income tax, is 700 rubles. For amounts above this figure, a tax at the rate of 13% should be charged. The amount of daily allowance for overseas business trips depends on the country of destination. The calculation is made on calendar days, including weekends and holidays, the time spent on the road. Payment can be made by cash on the basis of an employee's application or by bank transfer. The second option is often used. But when transferring such amounts to "salary" cards, there may be tax risks that are associated with the requalification of funds. In order to avoid conflicts, the organization should reflect in the accounting policy the ability to transfer money to any requisites of employees. Otherwise, state agencies can add additional personal income tax, insurance premiums, as well as penalties and fines.

A few words about foreign business trips. The organization may issue money to the employee in cash in rubles, foreign currency or transfer to the card. The amount of daily allowances is determined by a collective agreement or by local legal acts. The period of stay on a business trip is calculated by the marks in the passport. In the event of a forced delay in transit, the daily allowance is paid by the management.

Example of an advance travel report

Company name
EDRPO number

Advance report No. 10 dated 01.04.2015

Individual: Ivanov AA Department: Workshop Position: Electrician

Purpose: homework

Report on the use of funds that are provided for business trip No. __-______
or for the report No. RKO-15 dated April 19, 2015, the amount of 500 rubles. 00 kop.

Balance / Overrun from previous advance	date	goal	Amount	Outstanding / overspent
-	20.04.15	Engine oil	500 rubles.	0,00
Total			500

Report verified:
Total received: 500 rubles. 00 kop.

Total returned to the approval: 0 rub. 00 kop.

(to be filled in by an accountant)

Total received: 500 rubles.

Spent 500 rubles. 00 kop.

Balance: 0,00 руб.

The report is confirmed in the amount of: 500 rubles. 00 kop.

Overexpenditure: 0 rubles 00 kopecks.

Application: 1 documents

1. Check No. 1245 of 20.04.2015.

The deposited balance in the amount ___________ is issued by PKO No. ____ from _____.
Overexpenditure issued: RKO No. ___ of ____.

Date Signature

So the form of the advance report is filled. All expenses are fixed taking into account kopecks.

Conclusion

Advance travel report confirmsuse of funds by employees. The form indicates: by whom, when and how much money was spent. All checks and receipts are attached to it, which confirm the use of money. The form is submitted for review to the accounting department, and then to the head of the organization.

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