Compilation of this type of reports occurs at the end of reporting periods and is of a regular nature. The document belongs to the "primary", is done once a year and is included in an impressive set of annual financial statements. It shows all financial receipts and outgoing transfers, and also fixes the balance Money at the beginning and end of the period.

What is this report for?

The document is, one might say, generalizing and gives a clear idea of ​​the company's cash availability. This is important, because sometimes, even having a full order with other funds, the company may suffer from a lack of money needed, for example, to pay taxes and social contributions, payments wages, transfers to suppliers, etc. In addition, it is obvious that the lack of a clear picture of cash always affects the economic component of the organization, which is why the report is of great importance for determining further actions and prospects in terms of finance.

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The report also plays an important role when the company is interested in attracting investments, because before joining any project, a demanding investor always asks for this report and studies it with passion.

In addition, the recipients of the statement of cash flows can be:

• tax office,
• Rosstat,
• banking institutions,
• founders of the company, etc.

Who is required to report

This type of reporting is obligatory for all enterprises and organizations, with the exception of small businesses, as well as those companies that use simplified accounting and reporting methods for accounting and taxes.

Structure and content of the report

For a person who does not have a special education, the document may seem rather complicated. It consists of three sections, in which monetary transactions are reflected in code values ​​for three main indicators of the organization's activities:

• current,
• financial
• and investment.

It should be borne in mind that not all cash movements need to be entered in this document. Exceptions include:

• foreign exchange transactions,
• receipt and delivery of cash to a bank account,
• exchange of cash equivalents for each other,
• transfer from one account of the organization to another, etc.

A complete list of actions can be found in clause 6 of PBU 23/2011.

Important feature: Any monetary transactions of the company are included in the report. subject to its qualification requirements, regardless of the currency of which country they were produced, but at the same time, all data in the document is entered only in Russian rubles, and strictly in the unit of measurement (thousands, millions) that was used in the preparation of the balance sheet.

An example of a cash flow statement

Filling in the header

Since the document is of an extremely important nature, its preparation must be treated very carefully and all the necessary cells must be filled in.

1. First, the report indicates the year for which it was compiled.
2. Next, the full name of the organization is entered (with the decoding of the abbreviation of the organizational and legal status) and the following data:
   • Date of preparation,
   • OKPO code ( All-Russian classifier enterprises and organizations)
   • type of economic activity (mandatory in the form of the OKVED code and decryption).
3. Below, the organizational and legal form and form of ownership are again entered, and next to them are the codes OKOPF (All-Russian classifier of organizational and legal forms) and OKFS (All-Russian classifier of forms of ownership).
4. The last line of the "header" of the document indicates the OKEI codes (All-Russian classifier of units of measurement): i.e. thousands or millions used in the report.

Filling out section 1

First section of the document contains information about current cash flows.

• First of all, enter here information about the arrival: in line 4110, data on the total amount of funds received is entered, which is then scattered over the underlying thematic lines, from 4111 to 4119, in accordance with the accounting registers. It takes into account transactions from the sale of services and inventory, rental payments, interest, and other "incoming" finance.
• Line 4120 indicates the total amount for those produced in reporting period payments: payment of taxes and contributions to pension funds, wages, transfers to contractors and suppliers, etc. Then this amount is posted in the same way in lines from 4121 to 4129.
• Next, in line 4100, enter current account balance(i.e. the amount of "incoming" finance minus the costs incurred).

This section includes information about money transfers and receipts which cannot be unambiguously classified.

An important nuance: the costs in the table must be indicated in parentheses, and excises paid to suppliers and contractors, just like VAT, do not need to be included here.

Filling out section 2

The section titled " Cash flows from investment operations". First of all, line 4210 fits " total income”, including from the sale of shares, the return on loans, dividends, the sale of non-current assets, etc., which is then posted in the required values ​​\u200b\u200bin the corresponding lines (from 4211 to 4219).

Below, fill in the same way " payments» on investment operations. In line 4220, the indicator " Total”, which is then, in full accordance with the accounting registers, signed for the lines below (from 4221 to 4219), including acquisition and other costly transactions with non-current assets, payment of interest, purchase of debt securities, etc.

Then enter the value of the balance cash flows from all actions of an investment nature (income minus costs).

Completing Section 3

The last section of the document deals with cash flows from various kinds financial transactions . Everything is the same here:

1. first line 4310 indicates the value "total" receipts, which is then distributed along the bottom lines (from 4311 to 4319), including income from the issuance of shares and bonds, loans, loans, etc.
2. Further, identically to the previous sections, indicators are introduced "total" on financial payments into line 4320 with their subsequent spacing into lines from 4321 to 4329.
3. Then it is indicated difference between incoming and outgoing cash flows for the reporting period on financial transactions.
4. Finally, the document includes total balance of all three cash flows for the reporting period (can be both with a plus sign and with a minus sign), finance balances at the beginning and end of the period, as well as the exchange rate difference between monetary units other countries and the Russian ruble, which is calculated according to a special formula (filled in only when the organization produced settlement operations in currency).

After compiling the report, the document is submitted for approval to the head of the organization, who, with his signature, certifies the authenticity of the information entered into it.

Guardian report 2017-2018 - sample filling it has changed in comparison with the forms relevant for earlier periods. It must be submitted no later than February 1 of the year following the reporting year. When compiling it, you must adhere to the approved form and filling rules, which will be discussed in this article.

Report of the guardian 2017-2018 (form, basic rules for drafting)

The Law "On guardianship and guardianship" dated April 24, 2008 No. 48-FZ provides for the annual submission of a report on the property of the ward, his income and spending money. The guardian must report for the past year by February 1 (inclusive) of the following year. The report is placed in the personal file of the ward, which is kept in the guardianship authority.

In 2014, there were major changes in the form of a report for guardians of minors. The authorities opted to simplify reporting, as the need to account for even minor expenses was a serious problem for caregivers. Therefore, when compiling a report for 2017-2018, guardians and trustees of children will no longer have to account for the purchase of food, footwear, clothing, hygiene products, medicines and other similar expenses.

Nevertheless, when compiling a report on the property of minors, certain rules must be observed:

• the report is not drawn up arbitrarily, but in the form approved by Decree of the Government of the Russian Federation of May 18, 2009 No. 423 (as amended on September 10, 2015);
• the information reflected in the report must be confirmed by the attached documents (copies of receipts, checks, etc.);
• it is possible to fill out the form both by hand (legibly) and using a computer;
• obligatory requisite - the signature of the compiler with a transcript and the date of submission of the report;
• corrections, strikethroughs are unacceptable;
• the columns should not be left blank - in the absence of information, the words “no”, “does not have” are written;
• it must be taken into account that the amounts of money are indicated in thousands of rubles;
• information about income must be reflected in total for the year;
• if the child received income in foreign currency(for example, as a gift), then the report indicates the equivalent of this amount in rubles at the exchange rate of the Central Bank as of December 31 (or December 30, if December 31 is a day off) of the reporting year.

Filling out the report of the guardian of a minor child

The header indicates the period for which the guardian reports. Sections 1-3 of the report contain information about its compiler and ward. Section 4 reflects information about the property of the child. Table 4.1 contains information about real estate owned by a minor on the right of ownership (type, method of acquisition, location, etc.). The following table (4.2) is intended to indicate Vehicle belonging to the ward. Table 4.3 indicates the amounts of funds held in bank accounts as of December 31 of the reporting year.

Subsection 4.4 of the report reflects information on the shares of the ward in the authorized capital of commercial organizations and the presence of shares or other securities in his possession. Section 5 contains information on the withdrawal by the guardian of funds from the account of the ward (including the details of the act of the guardianship authority authorizing such withdrawal). In the same section, the child's things that have become unusable are indicated.

Section 6 deals with the income of the ward. For each type of income (alimony, allowances, etc.), a separate line is provided, which indicates the amount of this income for the year. Further, the total (total) annual income is reflected. Section 6 does not indicate income from the use of property, since a separate table is provided for this - 7, which reflects the benefits from renting real estate or selling it, interest on bank deposits, income on securities, etc. Documents must be indicated guardianship authority, allowing transactions with real estate.

Section 8 contains information about the spending of the child's funds:

• for his treatment in medical institutions;
• purchase of durable goods (worth more than 2 living wages);
• renovation of the caregiver's home.

You do not need to report petty household expenses for 2017-2018.

Section 9 reflects information on the payment of taxes on the property of a minor.

Features of drawing up a report of the guardian of an adult incapacitated person

The form of the report prepared by the guardian of an incapacitated person is different from the report for the guardianship of children. It was approved by Decree of the Government of the Russian Federation of November 17, 2010 No. 927 and has its own characteristics:

1. information on the amounts of pensions, allowances and other types of income is indicated not in total for the year, but broken down by months;
2. it is necessary to report in detail not only on the large expenses of the ward, but also on the purchase of food, medicines, hygiene items, payment for household services and all other expenses.

- an invoice, if the acquired values ​​are subject to VAT.

Please note: to write off the cost of fuel and lubricants, you also need waybills.

Read more about this in the articles “Business trip abroad” and “We take into account the costs of a business trip abroad” // Salary, 2010, N N 1 and 2. - Note. ed.

In addition to paying for transport services for delivery to the point of business trip, the employee has the right to pay for taxi services or local passenger transport. These expenses are taken into account in the presence of relevant supporting documents. These can be cash register receipts, tickets.

— its name, six-digit number and series;

- name and legal form - for an organization or last name, first name, patronymic - for an individual entrepreneur;

- location of the hotel;

- the cost of the service in monetary terms;

- the date of the calculation and preparation of the document;

- position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur);

- period of residence of the employee;

- a list of additional services included in the cost of living. After all, some of them do not reduce the taxable income tax base, for example, service in bars and restaurants, rooms, use of recreational facilities and other services that are not economically justified (clause 1, article 252 of the Tax Code of the Russian Federation).

- the date of the document;

— measuring instruments of business transactions in physical and monetary terms;

- the names of the positions of persons responsible for the business transaction and the correctness of its execution;

- for an official reception;

– transport support for delivery to the venue of the event and back;

— buffet service during negotiations;

— payment for the services of translators who are not on staff to provide translation during the event.

Order of the Federal Customs Service of December 23, 2010 N 2554 "On approval of forms confirming the payment of customs duties, taxes and a report on the expenditure of funds made as advance payments"

GUARANTEE:

See this form in MS-Word editor

Report on the expenditure of funds contributed

as advance payments

as of _____________ 201_

The amount received for the specified

credited for the indicated

Reasons for spending money

According to the Law on Customs Regulation customs Department must, at the request of the person who transferred the advance payments, provide a report on the expenditure of these funds. He is also obliged, at the request of the established persons (declarants and their successors, payers of customs duties, taxes, etc.), to issue confirmation of the payment of the indicated amounts. The forms of these documents have been approved.

Order of the Federal Customs Service of December 23, 2010 N 2554 "On approval of forms confirming the payment of customs duties, taxes and a report on the expenditure of funds made as advance payments"

Registration N 19882

This Order shall enter into force 30 days after the date of its official publication.

On the entry into force of this order, see the letter of the Federal Customs Service of Russia dated March 22, 2011 N 15-12 / 12443

Issuance of funds to account

We talked about who the accountable persons are, as well as about the features of synthetic and analytical accounting for settlements with them in our consultation. In this material, we recall the order documentation issuance of funds under the report and the changes that occurred in this order in 2017.

The basis for the issuance of money under the report

In order to issue funds under the report, the organization must have one of the following documents (clause 6.3 of the Instruction of the Central Bank of March 11, 2014 No. 3210-U, as amended, effective from August 19, 2017):

• administrative document of a legal entity;
• a written statement from the accountant.

Recall that until 08/19/2017, a written application of an accountable person was mandatory (clause 6.3 of the CBR Directive No. 3210-U dated 03/11/2014, as amended, valid until 08/19/2017). Now the organization itself decides how to justify the issuance of cash. Draw up an administrative document (for example, an order) or receive an application from a person for the issuance of funds to an account (we will discuss a sample of it below).

In such a statement, drawn up in an arbitrary form, there should be information on the amount for personal money and the period for which they are issued. The application must be signed by the head and dated. Similar information, as well as F.I.O. accountable, the registration number must be contained in the administrative document (Letter of the Central Bank of September 06, 2017 No. 29-1-1-OE / 20642).

If an organization decides to use an application for the issuance of funds for a report, a sample of it can be viewed here.

In the event that an organization for issuing money for a report will draw up an order, it can be issued as follows:

Order for the issuance of funds to the sub-report: sample

Limited Liability Company "Svetotekhnika"

109544, Moscow, b-r Entuziastov, 11

TIN 7705217099 / KPP 770501001

On the issuance of funds under the report

Moscow 13.09.2017

For the purpose of making expenses by employees of Svetotekhnika LLC

1. Issue a report to the manager Gavrikov S.P. cash from the cash desk in the amount of 35,000 rubles for travel expenses;

2. Set the period for which funds are issued - until 09/29/2017 inclusive.

3. Control over the execution of this order is assigned to the chief accountant Maslova S.P.

General Director Loginov V.I.

Acquainted with the order: __________ /Gavrikov S.P./

Please note that if the funds under the report are issued in a non-cash form (for example, by crediting to salary card employee), the mandatory execution of an application or an order for extradition is not required. In this case, the organization can justify the issuance of funds in any other way provided for by it (for example, a memo).

This is cash to an employee for expenses related to the activities of a legal entity, an individual entrepreneur, an expense cash warrant is issued in accordance with the administrative document (order of the head) of the company (IP) or a written statement of the accountable person.

Money in SUB-REPORT

Two changes in the cash Procedure from 19.08.2017

1. accountable money can be issued without a person's application, according to the administrative document of the head of the organization. Moreover, the administrative document is drawn up for each cash withdrawal.
2. The last paragraph of clause 6.3 was deleted, according to which it was impossible to issue a new advance payment if there was a debt on the previously received amount of cash.

According to paragraph 6.3. Instructions of the Central Bank of the Russian Federation for the issuance of funds to an employee funds to account for expenses related to the activities of a legal entity, an individual entrepreneur. An account cash warrant is issued in accordance with the administrative document (order of the head) of the company (IP). Or a written statement from the employee. Compiled in any form and containing an inscription on the amount of cash and the term. On which cash is issued, the signature of the head and the date. What can you give money for? An employee can spend the amount only for specific purposes. Which are spelled out in a statement or order. Familiarize the employee with the order under the signature.

The organization is obliged to organize and exercise internal control of the committed facts of economic life (Law of December 6, 2011 No. 402-FZ). The procedure for monitoring business transactions, including the issuance of money to accountable persons, is determined by the head of the organization. Therefore, it is he who usually limits the list of employees. Who have the right to receive money under the report. To do this, the leader can issue an order.

Do not make the list of employees eligible to receive money accountable as part of the order. If the list of accountants is approved as a separate document, then it can be changed at any time. It is possible to make changes to the accounting policy only in strictly limited cases (part 6 of the Law of December 6, 2011 No. 402-FZ).

To ensure the correctness of accounting, the reliability of information and control in settlements with employees who received money under the report, approve ""

Order on the issuance of accountable amounts sample 2020

See the order for the issuance of funds from the cash desk under the report

An employee can spend the amount only for specific purposes. prescribed in the order. Familiarize the employee with the order under the signature.

Gasprom LLC

TIN 4308123456, KPP 430801001, OKPO 98756423
full name of the organization, identification codes (TIN, KPP, OKPO)

ORDER No. 1984

on the issuance of accountable amounts from the cash desk

Kirov.... ...... .... ... ... ... ... 14.09.2017

In order to purchase office supplies, I ORDER:

Issue E.V. Ivanov from the cash desk in the amount of 10,000 (Ten thousand) rubles. for a period of five calendar days.

Responsible for the execution of the order to appoint the chief accountant A.S. Petrova.

Director __________ A.V. Muller

Acquainted with the order:

E.V. Ivanov

A.S. Petrova

What sanctions are possible if you issue accountable money for a year?

Accountants do not always have time to fixed time account for the amounts received in advance and provide sales receipts. In order to have as few delays as possible, the organization may decide to draw up money for accountability for a long period of time. For example, for a year, or six months. Is it legal? Was there a report?

Order on approval of the timing of the issuance of money for the report and the submission of an advance report (sample filling)

Download... (.docx 14Kb)

1. It is possible to issue money for household expenses both to full-time employees and to persons working under civil law contracts (letter of the Central Bank of the Russian Federation dated 02.10.2014 No. 29-R-R-6 / 7859).

2. The amount of funds issued as a report to the director is not regulated by law.

3. An accountable person in cash settlements with suppliers - no more than 100,000 rubles under one contract.

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SEQUENCE of issuing MONEY in SUB-REPORT

How is the money issued? Step by step instructions are given.

1. Obtain a written statement from the accountable person or an order from the head

2. Check debt?

It is recommended to check whether the employee has reported on previous advances. You can use to check. If for the current date there is a debit balance for the employee on the subreport. It is not recommended to issue money again, but it is not forbidden either! You can give out cash for household needs. Even if the employee has not repaid the debt on the previous advance. The requirement that the employee must first account for the previous advance. The instructions of the Bank of Russia No. 3210-U were removed from subparagraph 6.3.

3. Issue the issuance of money, posting a sub-report

On the basis of a statement or order endorsed by the head, the cashier of the organization must issue an expenditure cash order in accordance with the rules accounting, indicate the purpose of the advance. Sample fill.

Draw up an expense cash warrant on the basis of its written application in any form, which is attached to the cash warrant. Accept the application only if it contains:

• a record of the amount of cash issued under the report;
• a record of the period for which cash is issued;
• manager's signature;
• the date.

Debit 71 Credit 50 - money issued from the cashier under the report.

An accountable person can transfer money to a card - salary or corporate (letter of the Ministry of Finance of Russia dated August 25, 2014 No. 03-11-11 / 42288). AT payment order the purpose of the payment should be indicated: under a report for economic needs, under a report for a business trip, etc. In the application, the employee must indicate a request to transfer accountable money to his personal card, indicating the details.

Note: The procedure for issuing money for a report should be fixed in the accounting policy of the organization.

Debit 71 Credit 51 - money was transferred from the current account under the report to the employee's personal card.

Settlements on corporate cards are carried out using account 55. Money is put under the account of a person only at the moment he withdraws funds from the card at an ATM.

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4. Control the period of use of accountable amounts

The period for which funds are issued is indicated in the application. The accountable person must submit an advance report and / or return the money (balance) received within three working days after the deadline specified in the application (clause 6.3 of the Directives of the Central Bank of the Russian Federation of March 11, 2014 No. 3210-U), or return from a business trip (clause 26 Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

If you violate the deadlines for submitting an advance report, the IFTS may accrue personal income tax to the employee, considering the amount issued as income (clause 8 of the letter of the Ministry of Finance of the Russian Federation, the Federal Tax Service of the Russian Federation of December 24, 2013 No. SA-4-7 / 23263).

The timing of the issuance of funds under the report for various needs can be fixed in the order for the enterprise. For economic needs, the period of the report on the amounts received can be set to any.

5. Approve the advance report

An accountable person can report for the money spent using. All documents confirming the costs must be attached to the advance report - sales receipts, invoices, acts, invoices, etc. The rest of the money must be returned to the cash desk of the enterprise. If the employee has spent part of his personal money, after checking the report, he will be reimbursed for the overspending.

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Compliance with accounting for CASH TRANSACTIONS, cash DISCIPLINE and the use of cash registers in the report

The period for which cash can be issued to employees is not limited by law. The most important thing here is that this deadline for issuing money to the account is endorsed by the head of the organization. Because in a written application of an employee, drawn up in any form and containing a record of the amount of cash and the period for which cash is issued, the signature of the head and the date of signing the application is put.

Those. in general, the procedure for issuing cash against the report on expenses related to the implementation of activities remained the same. As before, the basis for such extradition is the statement of the employee with the resolution of the head.

However, earlier the amount of cash and the period for which they were issued had to be written by the head in his own inscription in his own hand. Now, both the amount and the term are indicated in the text of the application, and the head writes only “issue”. This is closer to reality. The application form for the issuance of money under the report has remained free.

Therefore, the director, when he signs an application for the issuance of money, at his discretion, has the right to decide to whom and for how long to issue money in each specific situation. For example, for an urgent purchase of a fax, of course, he can allocate one day. And on a statement under the report of an employee going on a long business trip, the manager can make an entry about the annual period.

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Legislation the period given to the employer to reimburse the employee's expenses related to the business trip of the latter, is not installed. The organization itself establishes this period in local acts, for example, in the provision on the size and procedure for reimbursement of travel expenses of employees.

Individual entrepreneurs leading in accordance with the law Russian Federation on taxes and fees accounting of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type entrepreneurial activity, cash documents may not be drawn up, the cash book may not be maintained!!!

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Is it necessary to comply with the cash limit when spending accountable funds by an employee

Yes need. But only if these funds are issued for settlements under contracts of an organization or entrepreneur. Because when an employee pays accountable cash on his own behalf for the services rendered to him personally, the settlement limit does not apply. This approach is applied, for example, to expenses on a business trip. For example, an employee's out-of-pocket expenses for paying for a mini-bar in a hotel or dry cleaning at the expense of the organization are not subject to a limit.

Is it necessary to apply CCP if the organization buys goods through an accountant

No, it doesn `t need. The employee who received the money in the account acts on behalf of the organization. Thus, it turns out that in fact two legal entities make one settlement, which should be drawn up with one check. This check is generated by the seller. This is confirmed by the letters of the Ministry of Finance dated September 05, 2018 No. 03-01-15 / 63182, dated August 20, 2018 No. 03-01-15 / 58956, Federal Tax Service dated August 10, 2018 No. AS-4-20 / 15566, Federal Tax Service for Moscow dated 08/14/2018 No. 17-15/176342.

Is it necessary to break the check when the organization issues money to the accountant, and also when he returns the rest of the money to the cashier

So, the organization has the right to transfer accountable money to the same bank card to which the employee’s salary is transferred, provided that this is provided accounting policy. At the same time, if an accountant wants to completely protect himself from unnecessary disputes with regulatory agencies, if possible, carry out all calculations on accountable amounts through the cash desk.

In any case, there is no responsibility for transferring the employee's accountable money to the same bank card to which his salary is transferred. To the number cash violations(violations of the procedure for working with cash and conducting cash transactions) transfer of accountable amounts to a salary card not applicable ().

Cashless settlements with accountable persons: accounting and tax implications

Often material values acquired by accountable persons of the organization. You can issue money to the account from the cash desk of the enterprise. Is it safe to pay for goods and services from a corporate card or from an employee's personal card? Accounting for such transactions and their tax consequences will be considered in this article.

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QUESTIONS AND ANSWERS on the sub-report, advance report

Can a contracting physicist be given cash on account?

Theoretically, there are no restrictions. The Central Bank writes about the same in the Letter of the Central Bank of the Russian Federation dated 02.10.2014 No. 29-R-R-6/7859.

After all, a work contract concluded with an individual refers to civil law contracts, and the existence of such an agreement allows you to issue money on account.

But if you do not want to assign the status of an accountant to a contractor physicist, then you have the right to issue cash to such people according to cash settlement with the wording "for the execution of such and such an agreement." The Ordinance () does not say that cash expenses related to the conduct of a legal entity can be paid exclusively by issuing money for a report - it simply sets out the rules for the case when such expenses are paid through issuing money for a report.

But still, it would be useful to add a clause to the contract with the contractor, where a list of expenses at the expense of the organization necessary for the execution of the contract will be given, and where it will be said that money can be issued to the contractor from the cash desk. And in the RKO, make a reference to this particular clause of the contract.

Accountable persons pay by bank transfer using a personal card, despite the fact that they initially received cash for expenses.

Accounting documents testify to the transaction by non-cash payment. The Federal Tax Service believes that it is possible to take into account the expenses paid by the card (letter of the Federal Tax Service dated 06/22/2011 No. ED-4-3 / 9876).

You have not forgotten that when transferring funds to personal bank cards of employees to pay for household needs (goods, materials), the order on the accounting policy of the organization should provide for provisions that determine the procedure for settlements with accountable persons through their personal bank cards(letter of the Ministry of Finance of the Russian Federation dated August 25, 2014 No. 03-11-11 / 42288).

In the column "Buyer" of the sales receipt, BSO is written "Private person"

If the accountable person does not ask the seller to issue documents for the organization, the seller in the "Buyer" column will write "Private person". Is it possible to account for such an invoice as an expense?

In order to reduce the taxable base for income tax, taxpayers have the right to take into account such invoices. Expenses for taxation purposes are accepted subject to the conditions of clause 1: expenses must be justified and documented.

Properly executed can confirm expenses source documents(invoices, acts). According to Art. nine federal law dated 06.12.2011 No. 402-FZ, each fact of economic life is subject to registration with a primary accounting document. At the same time, the form of such a document must contain the mandatory details established by paragraph 2 of Art. 9 of Law No. 402-FZ:

• Title of the document; date of preparation of the document; the name of the organization on behalf of which the document is drawn up;
• the content of the business transaction; business transaction meters in physical and monetary terms; the names of the positions of persons responsible for the performance of a business transaction and the correctness of its execution;
• personal signatures of the said persons.

The requisite "Buyer" does not apply to mandatory requisites. Therefore, the absence of this attribute or the indication in the name of the buyer "Individual" does not prevent the acceptance of invoice costs.

The employee bought goods and materials at his own expense and brought checks. How can these expenses be reimbursed?

Tax authorities assess such situations differently. In some cases, the employee is considered an accountable person, in others, the operation is regarded as the acquisition of property from the employee.

One of the possible options may be to conclude an assignment agreement with an employee (). In this case, the organization instructs the employee to find and purchase certain goods and materials with the specified characteristics and undertakes to compensate the employee for the costs incurred in acquiring this property.

Is there a maximum amount that can be given to an accountable person? For what period is it permissible to issue accountable funds?

There is no legal limit on the amount of money that can be issued to an employee. Also, there is no single maximum period for the use of accountable amounts.

Unreturned accountable funds are recognized as taxable income in the following cases:

• if the debt cannot be recovered due to the expiration of the limitation period. The date of receipt of income will be the date from which such collection became impossible;
• if the employer has decided to forgive the debt on accountable amounts. The date of receipt of income will be the date of the decision to forgive the debt.

Thus, if the employer decides not to collect the said amounts from the former employee (to forgive the debt), they are considered as payments made within the framework of the employment relationship. Accordingly, such payments should be subject to personal income tax and insurance premiums.

Universal form of the Advance report

Since 2013, it has been allowed to use their own forms, and not unified ones. Therefore, you can abandon the unified advance report form - form No. AO-1. And develop your own form about the advance report. The main condition: the advance report must contain all the required details established by Part 2 of Law 402-FZ "On Accounting". Other fields from the report form advance amounts can be removed.

Form download: Excel (58 kb)

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New advance report form

The unified form of the AO-1 form is very cumbersome, there are a lot of unnecessary fields. The table where accounting records are reflected is not needed. Since the wiring can be seen in .

The table on the back of the report is also unnecessary.

The receipt, which is an anachronism under the cut line, is also thrown out, has not been of any use for a long time, and therefore it can be safely thrown away.

What to Leave on the Advance Statement Form ?

Data on the previous advance - balance or overrun. They allow you to see at a glance if there are outstanding obligations between you and the employee.

It is also better to leave information about applications, that is, about supporting documents, sales receipts. After all, such papers are an important and integral part of the report. Without them, you simply cannot confirm expenses. See, for example, the letter of the Federal Tax Service of Russia for Moscow dated July 19, 2012 No. 17-15/64647.

Form download: Excel (48 kb)

How to reflect in the organization's accounting the deduction from the employee's salary of the balance of the accountable amount issued for travel expenses that was not returned in a timely manner?

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ADDITIONAL RELATED LINKS

1. 
   Explanations are given about cash transactions and cash discipline in 2014 in accordance with the draft Directive of the Central Bank of the Russian Federation No. 3210-U. The accounting of cash at the cash desk, maintaining and filling out the cash book for individual entrepreneurs are described. Given the calculation of the balance, a sample and the ability to download the cash limit form and order.
2. 
   Specified order of use legal entities and individual entrepreneurs cash received at their cash desks, as well as the maximum amount.

Cash flow report
Long generation of expense report
Select a period and click "Generate" - a report with all items and amounts of expenses is already ready.
No cost analysis by day, month or year
Set the required type of report construction (by days, months or years) to find out for which items you need to reduce costs.

How to generate a report?

1. Find in the "Accounting" section the "Cash expense report" tab.

2. Specify the period for which you want to generate a report, and select its construction type. Click "Generate".

You have built a report.

How to "read" the report?

First, let's analyze the tabular part: it displays the cost items that were entered in the document "Cash Outlay". If some fields are empty, as in the screenshot, it means that the articles were not listed in the document.

If you need to go to a specific article of the movement, double-click on it - the article will open.

The columns contain all the actual costs - by day, month or year. The last column "Total" shows the total amount of expenses for each item for the selected period.

Let's turn to the diagram, which is located below the tabular part: it helps to assess which expenses in the company are maximum and which are minimum.

Now you know the structure of the cash flow report.