• cash coupons for gasoline;

• vouchers purchased by the organization;

• stamps;

• other similar documents.

This conclusion follows from the Instructions for the chart of accounts.

Securities purchased from other companies: shares, bonds, bills, etc., do not qualify as monetary documents. The obligations associated with them must be taken into account on account 58 “Financial investments”, and not on account 50 “Cash”. This is stated in paragraph 3 of PBU 19/02.

Monetary documents should be distinguished from strict reporting forms. Typically, monetary documents are drawn up on strict reporting forms, and their difference from forms is that they indicate that payments between the parties have already been made, and in some cases they are a document confirming this. For example, in the accounting of an organization that purchased air tickets, they will be reflected in account 50-3. And forms of air tickets that have not yet been issued by the company selling them will be taken into account as strict reporting forms in account 006.

Situation: is it necessary to take into account corporate bank cards used to pay expenses of the organization by accountable persons as part of monetary documents (on account 50-3)?

Answer: no, it is not necessary.

A plastic card is the property of the bank that issued it. This means that it must be taken into account in the balance on account 002 “Inventory assets accepted for safekeeping” (clause 18 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

The procedure for recording monetary documents depends on the method of their acquisition. There are two options:

The organization acquires monetary documents and subsequently transfers them to employees;

Employees purchase the necessary financial documents on their own.

Storage of monetary documents

Keep monetary documents in the cash register along with cash. In accounting, reflect transactions with monetary documents on special subaccounts to account 50-3 “Cash documents” (Instructions for the chart of accounts). For example, to account for air tickets, you can use account 50-3 subaccount “Travel Documents”, etc.

Reflect the receipt and disposal of monetary documents using the following entries:

Debit 50-3 Credit 71 (60...)

- received (purchased) monetary documents;

Debit 71 (73, 91-2...) Credit 50-3

- monetary documents were issued to the employee (on account) or written off as expenses.

The procedure for recording VAT related to purchased monetary documents depends on how the primary documents for their acquisition are drawn up. If VAT is highlighted in a monetary document or the document was received with an invoice, then account for the tax separately on account 19 “VAT on purchased assets.” Record the monetary document itself in account 50-3 “Cash Documents” at its actual cost (Instructions for the chart of accounts).

If the VAT amount is not highlighted in a monetary document, then it is also not highlighted in accounting and is not taken into account separately (Instructions for the chart of accounts, letter of the Ministry of Finance of Russia dated January 10, 2013 No. 03-07-11/01).

Accounting for the movement of cash documents

Situation: how to arrange the issuance of monetary documents to employees (accounted for in account 50-3)?

Prepare the issuance of monetary documents to employees according to a statement developed independently.

All business transactions must be documented with primary documents (Clause 1, Article 9 of the Law of December 6, 2011 No. 402-FZ). However, there is no special form for recording monetary documents issued to employees. So develop it yourself. For example, this could be a statement (book) of accounting for the movement of monetary documents. It can be compiled in any form, but it must contain all the necessary details listed in paragraph 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ.

Situation: how to reflect in accounting transactions for the purchase of waste disposal coupons: as monetary documents or as advances issued?

A waste removal coupon confirms the conclusion between organizations of an agreement for the provision of paid services for the removal and disposal of waste on the basis of an advance payment (clause 1 of Article 779, clause 1 of Article 781 of the Civil Code of the Russian Federation). Therefore, the cost of coupons giving the right to transport household waste to a landfill during the year should be reflected in accounting as advances issued. Having received an advance invoice from the owner of the landfill, the organization will be able to deduct VAT in the amount of the transferred prepayment (clause 12 of Article 171 of the Tax Code of the Russian Federation).

As the organization transports waste to the landfill and receives invoices confirming the amount of buried waste, it will take into account the cost of the corresponding services in expenses (clause 18 of PBU 10/99). At the same time, the transferred advances and debt for purchased services will be mutually repaid.

The amount of input VAT allocated in the invoice for waste disposal services is deductible if all mandatory conditions are met (clause 2 of Article 171 of the Tax Code of the Russian Federation). Restore the VAT on the advance accepted for deduction (subclause 3, clause 3, article 170 of the Tax Code of the Russian Federation).

Depending on how the coupons were purchased, by bank transfer or through an accountable person, make the appropriate entries in accounting.

In case of cashless purchase of coupons:

Debit 60 subaccount “Settlements on advances issued” (76 subaccount “Settlements on advances issued”) Credit 51

- coupons for waste disposal have been paid;

Debit 68 subaccount “Calculations for VAT” Credit 76 subaccount “Calculations for VAT from advances issued”

- VAT transferred to the supplier in the cost of waste disposal vouchers is accepted for deduction.

As waste removal services are provided:

Debit 20 (44) Credit 60 subaccount “Settlements for purchased goods (work, services)” (76 subaccount “Settlements for purchased goods (work, services)”)

- the cost of waste disposal services is taken into account in expenses;

Debit 19 Credit 60 subaccount “Settlements for purchased goods (work, services)” (76 subaccount “Settlements for purchased goods (work, services)”)

- input VAT is taken into account in the cost of waste disposal services;

Debit 68 subaccount “VAT calculations” Credit 19

- accepted for deduction of input VAT on the cost of waste disposal services;

Debit 76 subaccount “Calculations for VAT on advances issued” Credit 68 subaccount “Calculations for VAT”

- VAT on advance payment, previously accepted for deduction, has been restored;

Debit 60 subaccount “Settlements for purchased goods (works, services)” (76 subaccount “Settlements for purchased goods (works, services)”) Credit 60 subaccount “Settlements for advances issued” (76 subaccount “Settlements for advances issued”)

- an advance payment in the amount of the cost of waste disposal services is credited.

If an organization purchases coupons through an accountable person, the posting pattern will change. Expenses incurred through an accountable entity will need to be reflected in accounting on the day the advance report is approved.

The purchased waste disposal coupons themselves, which have not yet been used and are stored in the organization, should be registered in an off-balance sheet account. For example, to account 015 “Coupons (passes)”. In addition, for more detailed control of the movement of these documents (issuance and return), it is advisable to keep a log of the receipt and issuance of coupons.

Cash documents through an accountable person

If monetary documents were purchased through an accountable person and immediately used by him, then they are not credited to account 50-3 “Cash documents”. This conclusion follows from the Instructions for the chart of accounts. For example, an employee on a business trip purchased an air ticket to return back. In this case, the cost of the air ticket after approval of the advance report is written off as expenses:

Debit 20 (25, 26...) Credit 71

- the purchase of an air ticket is reflected in travel expenses.

In this case, the organization does not need to separately formalize the purchase of documents and issue them to an accountable person, and also maintain a statement (book) of accounting for the movement of monetary documents.

An example of reflecting in accounting transactions for issuing monetary documents to an employee and acquiring them independently

LLC Trading Company Hermes purchased an air ticket worth 3,540 rubles. (including VAT - 540 rubles) and issued it to an employee sent on a business trip to conclude contracts for the sale of goods. The amount of input VAT on the air ticket price is allocated in the invoice received by the organization.

In addition, the employee was given 3,540 rubles. to purchase a return air ticket. The organization was unable to purchase a ticket in advance.

To account for air tickets, the accountant uses account 50-3 subaccount “Travel Documents”. To reflect cash transactions in rubles, the accountant opened a subaccount “Cash in rubles” to account 50 “Cash”.

The following entries were made in accounting:

Debit 60 Credit 51
- 3540 rub. - air ticket paid;
Debit 50-3 subaccount “Travel documents” Credit 60
- 3000 rub. - received an air ticket;
Debit 19 Credit 60
- 540 rub. - VAT is taken into account on the cost of the air ticket (based on the received invoice);
Debit 71 Credit 50-3 subaccount “Travel documents”
- 3000 rub. - an air ticket was issued to an employee for a business trip;
Debit 71 Credit 50 subaccount “Cash in rubles”
- 3540 rub. - the employee was given funds to purchase a return air ticket (in the total amount of the advance for the business trip).

On a business trip, the employee purchased a return ticket for 3,540 rubles. The VAT amount is not separately allocated on the ticket.

After returning from a business trip, the employee submitted an advance report for the business trip to the accounting department, to which he attached air tickets to and from the business trip.

In this case, the organization’s accountant made the following entries in the accounting:

Debit 44 Credit 71
- 3000 rub. - the cost of a ticket to the place of business trip has been written off;
Debit 68 subaccount “VAT calculations” Credit 19
- 540 rub. - subject to deduction of VAT from the cost of a ticket to the place of business travel;
Debit 44 Credit 71
- 3540 rub. - the cost of the return ticket has been written off.

Monetary documents include:

– paid coupons and plastic cards for gasoline and oils;

– received notifications for postal transfers;

- stamps;

– state duty stamps;

– other monetary documents.

All monetary documents must be kept in the institution's cash office.

Incoming and outgoing cash orders, reflecting the movement of cash documents, are registered in the journal for registering incoming and outgoing cash documents (form 0310003), but separately from cash transactions.

Accounting for transactions with monetary documents is kept in the journal for other transactions. Account 00 201 05 000 “Cash Documents” is intended to reflect transactions with monetary documents.

Accounts for recording monetary documents do not correspond with account 00 201 04 000 “Cashier”, but they are stored in the cash register, and the cashier bears full financial responsibility for them.

In order to monitor the safety of monetary documents at the cash desk of the institution, a commission appointed by order of the head must conduct an inventory at least once a month. Its results are documented in an inventory list (matching sheet) of strict reporting forms and monetary documents (form 0504086).

The receipt of monetary documents at the cash desk is recorded by recording:

Debit 0 201 05 510 “Receipts of cash documents” – Credit 0 302 00 000 “Settlements with suppliers and contractors”.

The issuance of monetary documents from the cash desk is reflected by the entry:

Debit 0 208 00 000 “Settlements with accountable persons” – Credit 0 201 05 610 “Disposal of monetary documents”.

6.3. Accountable persons in budgetary institutions.

Accounting for accountable amounts is maintained in separate accounts depending on the purpose for which the advance is issued, which allows you to control the targeted expenditure of funds. To receive funds on account, the employee submits an application indicating the purpose of the advance and the period for which the funds are issued.

The issuance of funds for reporting is carried out from the cash desk of a budgetary institution according to the cash outflow order form 0310002. In this case, funds for reporting can only be issued to an employee of the institution on the basis of an order from the head of the institution. It is prohibited to transfer received accountable amounts from one employee to another. If an employee has arrears on previously issued accountable amounts, issuing a new advance is not allowed.

An employee of an institution who has received funds on account is obliged, no later than three working days after the expiration of the period for which the advance was issued, to submit to the institution a report on the amounts spent and make a final settlement on them (letter of the Central Bank of the Russian Federation dated October 4, 1993 No. 18 “On approval of the Procedure for conducting cash transactions in the Russian Federation"). If the accountable person did not submit an advance report within the established time frame or did not return the balance of the advance to the cashier, the budgetary institution has the right to withhold the amount of debt from the salary of the accountable person who received the advance, on the basis of Art. 137 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation). When withholding the amount of an unreturned advance from an employee’s salary, one should take into account the limitation on the amount of deductions from wages established by Art. 138 of the Labor Code of the Russian Federation: the total amount of all deductions for each payment of wages cannot exceed 20%, and in cases provided for by federal laws - 50% of wages due to the employee.

To reflect transactions for accounting for accountable amounts, account 020800000 “Settlements with accountable persons” is provided.

Funds are issued on account for the payment of wages through distributors, payment in cash under concluded contracts, payment of benefits, purchase of securities, etc. The following subaccounts are intended to record these transactions:

00 208 01 000 “Settlements with accountable persons for wages”;

00 208 02 000 “Settlements with accountable persons for other payments”;

00 208 03 000 “Settlements with accountable persons for accruals for wages”;

00 208 04 000 “Settlements with accountable persons for payment for communication services”;

00 208 05 000 “Settlements with accountable persons for payment for transport services”;

00 208 06 000 “Settlements with accountable persons for payment of utility services”;

00 208 07 000 “Settlements with accountable persons for payment of rent for the use of property”;

00 208 08 000 “Settlements with accountable persons for payment for property maintenance services”;

00 208 09 000 “Settlements with accountable persons for payment of other services”;

00 208 10 000 “Settlements with accountable persons for gratuitous and non-refundable transfers to state and municipal organizations”;

00 208 11 000 “Settlements with accountable persons for gratuitous and non-refundable transfers to organizations, with the exception of state and municipal organizations”;

00 208 12 000 “Settlements with accountable persons for transfers to other budgets of the budget system of the Russian Federation”;

00 208 13 000 “Settlements with accountable persons for transfers to supranational organizations and foreign governments”;

00 208 14 000 “Settlements with accountable persons for transfers to international organizations”;

00 208 15 000 “Settlements with accountable persons for payment of pensions, benefits and payments for pension, social and medical insurance of the population”;

00 208 16 000 “Settlements with accountable persons for payment of benefits for social assistance to the population”;

00 208 17 000 “Settlements with accountable persons for payment of pensions, benefits paid by organizations in the public administration sector”;

00 208 18 000 “Settlements with accountable persons for payment of other expenses”;

00 208 19 000 “Settlements with accountable persons for the acquisition of fixed assets”;

00 208 20 000 “Settlements with accountable persons for the acquisition of intangible assets”;

00 208 21 000 “Settlements with accountable persons for the acquisition of non-produced assets”;

00 208 22 000 “Settlements with accountable persons for the purchase of materials”;

00 208 23 000 “Settlements with accountable persons for the acquisition of securities, except shares”;

00 208 24 000 “Settlements with accountable persons for the acquisition of shares and other forms of participation in capital.”

Let's look at an example. The labor inspector submitted an advance report on travel expenses in the amount of 620 rubles. At the same time, the following entries were made in the accounting:

The advance report on the amounts spent on business needs is accompanied by executed documents confirming the actual purchase of goods or payment for services. Such documents include: cash receipts (strict reporting forms) confirming the receipt of cash from an accountable person; invoices; receipt documents (invoices) confirming the acceptance of material assets from the accountable person to the institution’s warehouse.

Business trip expenses are paid according to the following sub-items of the economic classification of expenses:

212 “Other payments” – expenses for payment of daily allowance;

222 “Transport services” – expenses for travel to the place of business trip and back;

226 “Other services” – expenses for renting residential premises;

290 “Other expenses” – expenses of a protocol nature in accordance with the legislation of the Russian Federation during business trips to the territory of foreign states.

Form No. AO-1 “Advance report” contains details that provide for the reflection of accountable amounts both in rubles and in foreign currency. The advance report is filled out by both the accountable person and the institution's accountant in one copy on paper or computer. On the reverse side of form No. AO-1, ​​the accountable person indicates a list of documents confirming the expenses incurred (travel certificate, receipts, transport documents, cash register receipts, sales receipts and other supporting documents), and the amount of actual expenses for them. If expenses are made in foreign currency, in addition to the amount in rubles, the amount in foreign currency is also indicated. The verified report is approved by the head of the institution (authorized person), his position, date and signature with a transcript are placed on the front side. After this, the advance report is accepted for accounting. The balance of the unused advance is handed over by the accountable person to the organization's cash register using a cash receipt order; the overexpenditure is issued to the accountable person using an expenditure cash order. Accountable amounts of money are written off from an accountable person based on the data of the approved advance report.

According to the advance report dated March 30, 2012 No. 50 ( see Attachment) an employee of a budgetary institution was sent on a business trip for 5 days. After returning from a business trip, the employee submitted an advance report, to which were attached: an invoice for hotel accommodation for 4 days totaling 120 rubles, daily allowance for 5 days of 100.00 rubles. in the amount of 500.00 rub.

In budget accounting, transactions will be reflected as follows:

The next issue of cash to an accountable person can be made only if the accountable person makes a complete report on the advance previously issued to him.

If the accountable person has an amount of unused funds left, repeated issuance of another accountable amount is not allowed. It is necessary to pay serious attention to this provision, since practice shows that often institutions issue accountable amounts without a full report from the accountable person on the previously issued advance.

The procedure and amount of reimbursement of expenses related to business trips are determined by the collective agreement (local regulations).

All travel expenses, except for daily allowance, are recognized in the amount of actual expenses, subject to their confirmation by primary documents. Therefore, the employee’s travel to the place of business trip and back to the place of permanent work is considered an expense that can be taken into account. Since in fact such expenses were incurred only for the purchase of two tickets (for travel to the place of business trip and back to the place of permanent work), then it is only necessary to take into account the costs of purchasing these two travel tickets.

Daily allowances are paid for the entire time the employee is on a business trip, with the exception of the time when the employee is granted vacation, since vacation is classified as rest time (Article 107 of the Labor Code of the Russian Federation).

As a general rule, a business trip ends when the employee returns to his place of work. If an employee wishes to receive leave while on a business trip and the employer has no objections, then this does not contradict current legislation. The Labor Code of the Russian Federation does not provide for the mandatory return of the employee back to the place of work immediately after the business trip is completed, provided that the parties have made a different decision (for example, to provide the employee with leave).

Therefore, if an employee is granted annual leave while he is on a business trip, then the business trip must end by the day the vacation begins. Therefore, the so-called second part of the business trip, which occurs after the end of the vacation, is a new business trip that requires separate registration.

All business transactions of the organization must be documented with supporting documents. 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.

The unified forms of documents used when registering business trips were approved by Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1. In addition to form No. T-10 “Travel Certificate”, the decree provides for the following unified forms of primary accounting documentation that can be used to document a business trip:

– No. T-9 “Order (instruction) on sending an employee on a business trip”;

– No. T-9a “Order (instruction) on sending workers on a business trip”;

– No. T-10a “Official assignment for sending on a business trip and a report on its implementation”;

– No. AO-1 “Advance report”.

When we are talking about several separate business trips, it is necessary to prepare these documents for each business trip (business trip before vacation and business trip after vacation).

A travel certificate is a document certifying the time of arrival on a business trip and the time spent on it; at each destination, notes are made (on arrival and departure) and certified by the signature of the responsible official, therefore, in a letter dated May 23, 2007 No. 03-03-06/ 2/89 The Russian Ministry of Finance changed its position. But the recommendations of the Russian Ministry of Finance set out in this letter do not apply to the registration of business trips carried out to foreign countries, therefore a travel certificate is not required. In this case, the fact that the employee is on a business trip will be confirmed by marks in the international passport, a copy of which must be attached to the expense report.

In addition to the business trip order, a service assignment (form No. 10-a) is also issued, which describes in detail the purpose of the business trip. A job assignment is necessary when an employee cannot document the effectiveness of his work on a business trip. Form No. 10-a includes the column “Brief report on the completion of the task,” in which you can describe the work done but not recorded on paper (searching for clients, attending presentations, conducting negotiations). A properly completed job assignment will help demonstrate the practical benefits of the trip and the reasonableness of the expenses incurred.

Accounting for monetary documents through an accountable person has certain nuances. It is somewhat different from accounting for other types of settlements with accountants. Let's look at these features.

What is a monetary document?

Indirectly, the definition of the concept of such an accounting object as monetary documents is given in the Instructions for the use of the chart of accounts, approved by Order of the Ministry of Finance dated October 30, 2000 No. 94n (hereinafter referred to as Instruction 94n). The description of account 50 of Instruction 94n states that subaccount 50-3 “Monetary documents” takes into account stamps (postage, bills, state duties), paid air tickets and other monetary documents that the enterprise has.

Thus, monetary documents include those documents that have a certain value and allow you to receive material assets, property rights or services in the future. These can be food coupons, milk, fuel and lubricants (if the fixed cost of fuels and lubricants is indicated); bus, train and other types of tickets, tourist vouchers, and other similar documents. Instruction 94n prescribes keeping analytical records of such documents by type (separately for vouchers, separately for train tickets, etc.).

IMPORTANT! Monetary documents do not include securities (government bonds, bonds of other enterprises, shares and bills), banknotes (checks, coupons, tickets, other forms issued by the enterprise itself).

On account 50, monetary documents are taken into account when there is an interval between the moment of their acquisition and the moment of use during which they are stored in the cash register. If, for example, a posted employee purchased a train ticket for his trip using the accountable funds received on his own, then such a document is not processed through the ticket office. And the already used ticket, submitted to the accounting department as confirmation of expenses, will be stored along with the advance report. At the same time, the used ticket is also not a monetary document, since it does not have the property of being exchanged for any benefit in the future.

Let's take a closer look at the procedure for receiving and issuing monetary documents.

The procedure for posting monetary documents

All primary accounting objects, which include monetary documents, must be taken into account in the appropriate registers (Clause 1, Article 10 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ, hereinafter referred to as Law No. 402-FZ).

There is no unified register for recording monetary documents. In addition, enterprises have the right to develop the form of the vast majority of primary records and accounting registers independently (Ministry of Finance information No. PZ-10/2012).

When developing accounting registers for monetary documents, it is necessary to reflect all their essential parameters in separate columns. At the same time, specialized programs for accounting, as a rule, have similar registers in their functionality, and the accountant simply needs to enter into them all the information from monetary documents necessary for accounting.

If for some reason accounting is carried out without the use of a computer program, the register will have to be developed independently. What should be reflected in such a register?

Different documents may have their own nuances. For example, for ticket accounting, the essential information reflected in the register will be:

• date of ticket purchase;
• date of the trip for which the ticket was purchased;
• number of ticket;
• type of vehicle;
• flight number, time, place, ticket class;
• ticket price;
• VAT amount (if any);
• the amount of commissions and insurance payments;
• other data of significant importance (name of the employee for whom the ticket was purchased; number of miles accrued by the carrier; accumulated discount amount, etc.).

After entering the document into the accounting register, an account is selected on which this document must be recorded - subaccount 50-3 “Cash documents” to account 50 “Cash”. Its debit reflects the full cost of the monetary document - the amount that its acquisition cost the enterprise.

Payment and receipt of monetary documents can be reflected by the following transactions:

IMPORTANT! Payment for monetary documents can be made either by bank transfer or in cash, but they are taken into account in subaccount 50-3.

How are monetary documents issued to an accountable person?

The fact of issuing cash documents from the cash register to accountants is formalized using a cash expense order (RKO). In this case, the accounting entry looks like:

Dt 71 Kt 50-3 - issuance of monetary documents from the cash desk of the enterprise to the accountable person.

Example

An employee of a trading enterprise, Savelyev A.I., was assigned to go on a business trip on May 12, 2016 for 9 days, with a return date of May 20, 2016. The enterprise purchased train tickets (round trip) for him through an accountable person. The cost of a ticket there, including commission and insurance, was 6,950 rubles. (including RUB 707.51 VAT allocated on the ticket). The cost of a return ticket to 05/19/2016 with arrival on 05/20/2016 was 5,750 rubles. (including the VAT allocated on the ticket of 585.35 rubles). 05/23/2016 Savelyev A.I. reported to the accounting department on the use of monetary documents.

Let's look at how all these operations were formalized:

date			Sum	Operation description	Primary document
29.04.2016				Ivanov A.A. was given money on account to purchase train tickets for Savelyev A.I.	Order or instruction, RKO
04.05.2016				Ivanov A.A. returned the rest of the money to the cash desk of the enterprise	PKO, advance report by Ivanov A.A.
04.05.2016				Ticket No. 08935992 for train No. 018, date: 05/12/2016, was registered in the name of Savelyev A.I. for a trip there
04.05.2016				Ticket No. 03565978 for train No. 017, date: 05/19/2016, was registered in the name of Savelyev A.I. for the return trip	PKO for monetary documents, ticket form, registration entry made in the journal of accounting of monetary documents
12.05.2016				Travel documents for a round trip were issued to A.I. Savelyev for reporting	Cash settlement for monetary documents, ticket forms, entry in the journal for issuing monetary documents
23.05.2016			11 407,14	An advance report was received from Savelyev A.I. on the use of monetary documents - railway travel tickets. The cost of train tickets (excluding VAT) was written off for business expenses of the enterprise	Advance report, forms of used tickets, business trip report
23.05.2016			1 292,86	Accepted for deduction of VAT on railway tickets No. 03565978 and No. 08935992	Ticket forms

IMPORTANT! From January 1, 2016, the VAT rate on the ticket fare is 10% (Law “On the establishment of a deflator coefficient...” dated December 29, 2015 No. 386-FZ). Other services included in the full cost of tickets are taxed at a rate of 18%. In this case, there is no need to calculate VAT yourself.

Nuances of accounting for cash documents for fuel and lubricants

Enterprises today purchase fuels and lubricants in 2 main ways:

• by coupons;
• on fuel cards.

Monetary documents are only coupons for fuel and lubricants and only of a certain type. Fuel cards, for which payments for gasoline are carried out in monetary terms, are classified as low-value and are taken into account off the balance sheet at a conditional cost. To do this, you can open a special off-balance account or keep records of their movement in a special journal, where you should reflect data on who and when fuel cards were issued. Regular replenishment of fuel card balances is carried out with advance payments, which at the end of the month are closed with documents from the fuel supplier:

• invoice,
• fuel invoice;
• register-report on car refueling by card number.

Coupons for fuels and lubricants are received from the supplier company after making an advance payment on the basis of an agreement for the supply of fuels and lubricants. They can be liter or value. Coupons that indicate the quantity of fuel and lubricants without indicating its cost do not relate to monetary documents and are taken into account off the balance sheet.

A cost coupon for obtaining fuel and lubricants is received at the accounting department on the day the car is checked out. Upon returning to the enterprise, the driver reports on fuel consumption based on the waybill.

The postings for these operations may look like this:

		Operation description	Source documents
		An advance payment for coupons was transferred to the fuel and lubricants supplier	An agreement for the supply of fuels and lubricants, an application from the garage manager to pay for fuels and lubricants for a month, monthly fuel consumption rates for the enterprise, a payment document
		Received coupons from the supplier	PKO for coupons
		Tickets issued to the driver/dispatcher	Logbook of coupons, cash register for coupons, waybill/dispatcher application
		An advance report on the consumption of fuel and lubricants has been received (a waybill is attached). The cost of consumed fuel and lubricants is written off as general production expenses	Waybill/dispatcher report on consumption and balances of fuel and lubricants, accounting certificate - calculation, cash book

The initial registration of coupons for fuel and lubricants is carried out in the appropriate logbook. Coupons at the enterprise can be issued either directly to the driver or to the dispatcher of the auto workshop (garage). If the enterprise has such an opportunity, then you can entrust the work of accounting for fuels and lubricants to a specialist - an auto shop worker (boss, foreman, dispatcher). This work is very painstaking and time-consuming: you need to take into account the arrival and consumption of fuel and lubricants, carry out write-offs using waybills, and monitor whether write-off standards are met. At transport enterprises, all of the above operations are performed by a separate specialist who has the ability to directly monitor fuel consumption.

Accounting for travel tickets for employees engaged in traveling work

Separately, it is necessary to consider the procedure for recording passes for public transport. Very often, an enterprise purchases travel tickets for its employees so that they can work outside the office (traveling work).

Typical wiring in this case may look like this:

		Operation description	Source documents
		Payment for travel tickets to the transport company has been made	Agreement with a transport company, bank statement, payment order
		Received travel tickets from the transport company	Travel ticket forms, invoice, PKO for travel tickets
		VAT reflected on purchased travel tickets	Invoice
		Travel tickets were issued to employees for reporting purposes	RKO, entry in the ticket register
		Received advance reports (route sheets attached) from employees. Transportation costs are written off as general production (commercial) expenses	Route sheets, forms of used tickets (at the end of the period for which they were purchased)

IMPORTANT! If employees who received travel tickets do not provide the accounting department with a route sheet, they must be charged personal income tax on the cost of the travel document. The employee’s route sheet confirms that he used the travel card not for his personal needs, but to perform production tasks.

If travel tickets are purchased for a long period, covering several months or quarters, then the enterprise, based on route sheets, can write off part of the cost of travel tickets as expenses for the corresponding period. Route sheets can be daily, or they can take the form of weekly or monthly forms. The form of route sheets and the period during which they are filled out are established by the enterprise in its accounting policies.

Results

Accounting for monetary documents must be maintained using a special subaccount 50-3. They need to be issued with accountability. This will allow the company to minimize the risks of non-economic use of monetary documents, as well as incorrect calculation of the tax base for income tax or VAT.

In addition to “cash” that belongs exclusively to the company, securities and monetary documents can also be stored in the cash register. Let's take a closer look at the monetary documents present at the cash desk. Their accounting is kept separately, and the legislation imposes an obligation on companies to independently organize this process. There is a direct indication of this in paragraph 3 of Article 6 of the Accounting Law (dated November 21, 1996 No. 129-FZ). It is noteworthy that, despite the entire monetary essence of such objects, there are no registers for them in the Album of unified forms of primary accounting documentation for recording cash transactions (approved by Resolution of the State Statistics Committee of August 18, 1998 No. 88). However, there is no need to reinvent the wheel, since it is quite possible to adapt the same cashier’s report or a book for recording incoming and outgoing cash orders to record cash documents. The main thing is that all the necessary details are indicated in the developed registers (clause 2 of article 9 of the Law of November 21, 1996 No. 129-FZ):

Title of the document;

Date of preparation;

name of the organization on behalf of which the document was drawn up;

measuring business transactions in physical and monetary terms;

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

personal signatures of these persons.

Please note that the developed “branded” registers of monetary documents must be approved by the accounting policies of the organization. Otherwise, all creativity loses all meaning.

It would seem that the worst is already behind us. But no: when monetary documents arrive at the cash desk, they must not only be registered, but also reflected in accounting at the same time. The Chart of Accounts and Instructions for its application (approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n) stipulate that for such objects it is necessary to open a subaccount 3 to account 50 under the same name “Cash Documents”. The value of such assets is determined based on the amount of acquisition costs. Analytical accounting of monetary documents is carried out by their types.

Difficulties arise in determining what is considered a monetary document. In the chart of accounts, they are determined by the principle of transfer, and this makes it possible to clearly distinguish some of their varieties in accounting:

postage stamps;

state duty stamps;

bill stamps;

air tickets paid for.

Then you can specify “and others”, i.e. The chief accountant in each individual case must decide: to include or not to include this document in the cash flow and, accordingly, in which account to reflect its cash equivalent.

Monetary documents do NOT include:

documents for intangible assets (they are recorded in account 04)

securities (accounted for on account 58)

strict reporting forms (accounted for in account 006)

shares purchased from shareholders (account 81)

According to the classification of accounts, all subaccounts of account 50 “Cash” should be classified as cash accounts, but the so-called monetary documents are surrogates for cash, and they cannot always be used, unlike cash, to cover accounts payable . In essence, it is no coincidence that monetary documents are allocated to a separate subaccount 50.3 “Cash Documents”.

Let us show some approaches to defining monetary documents.

A monetary document is a certificate of purpose for which money is paid. The phrase “purpose certificate” means that this document can be used in strict accordance with its purpose.

Theoretically, the question arises of what valuation to record monetary documents in accounting.

Until 2001, the procedure was prescribed according to which monetary documents had to be taken into account in the nominal valuation. In all cases, and there were a majority of them, when the actual cost (usually the price paid) coincided with the estimate at face value, no problems arose, but when there was no such coincidence, the problem of recording the difference between the price paid and the face value arose. Fortunately, the new chart of accounts does not have this problem.

However, having solved this problem, the drafters of the chart of accounts created another problem: the balance of account 50.3 “Cash Documents” is difficult to verify. This is due to the fact that when conducting an inventory, the total cost of monetary documents can be identified only at face value, while in synthetic accounting in account 50.3 “Cash Documents” their value will be shown at actual cost. Consequently, one of the fundamental requirements for accounting will be violated - the requirement of consistency. In fact, clause 7 of PBU 1/98 “Accounting Policy” instructs enterprise administrations to ensure “the identity of analytical accounting data with the turnover and balances of synthetic accounting accounts on the last calendar day of each month.”

Naturally, if we say a voucher, the nominal value of which is 3,000 rubles. purchased by the administration for the employees of the enterprise for 2,800 rubles, then the debit of account 50.3 “monetary documents” will reflect 2,800 rubles, but in the cash register, instead of 2,800 rubles. There will be a monetary document of 3,000 rubles. accounting cash account cash register

This creates additional difficulties for the accountant, because he must provide two estimates for each such document in his analytical accounting - nominal (it is almost always indicated on the document itself) and actual, regarding which, in all cases of discrepancy in estimates, a reference entry must be made. And only in this case can you adhere to the given requirements of PBU 1/98 and ensure a correlation between synthetic and analytical accounting.

Accounting for the availability of monetary documents is explained by the need for the organization to purchase vouchers to holiday homes and sanatoriums, travel documents, postage stamps, state duty stamps, etc. They all have a purchase price.

Accounting for the receipt of monetary documents and their write-off is formalized by issuing cash receipts and debit orders. The accounting department opens a book for the movement of cash documents, but a report on incoming and outgoing documents is compiled once or twice a month by the cashier in the cash book, in which a certain area is allocated for this. The analytical accounting book is maintained by the cashier. In the journal-order form, synthetic accounting is organized by the accountant in the journal-order No. 1. At the end of the reporting period, a cross-reconciliation of the balances in the journal-order and the cash flow book is carried out.

Cash documents are taken into account in the amount of actual costs for their acquisition. The purchase of monetary documents can be carried out in cash or by bank transfer.

Cash documents posted at the cash desk (by issuing a cash receipt order) are issued to accountable persons for use or sold to employees of the organization at preferential prices (disposal is formalized by a cash receipt order).

In the cash book, the movement of monetary documents is reflected separately. Every month the cashier submits a report on the movement of cash documents.

Main business operations:

A voucher from the supplier has been received - D50.3K76;

The voucher is sold to an employee - D76K50.3.

In the next chapter we will look at the procedure for non-cash and cash payments.

To date, the Album of unified forms of primary accounting documentation for recording cash transactions, approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88, does not provide forms for accounting for monetary documents. Therefore, the organization itself can create and approve the necessary forms in the accounting policy for accounting purposes (clause 3, article 6 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”). For example, such documents may be a cashier’s report on the movement of monetary documents and a book of accounting for monetary documents. The main thing is not to forget that self-created documents must contain all the necessary details (Clause 2, Article 9 of the Federal Law of November 21, 1996 No. 129-FZ).

Cash desks of organizations can work not only with cash, but also with monetary documents. Monetary documents are papers purchased for non-cash or cash. They are kept in the cash register safe.

Monetary documents include:

• Stamps for postal items;
• Coupons for fuel (for example, gasoline);
• Tickets for travel on various transport;
• Various vouchers purchased by the organization;
• Food stamps;
• Cards for payment of communication services;
• Other documents.

• Shares purchased from shareholders;
• Various securities;
• Documents for intangible assets.

How are financial documents stored?

Companies must keep monetary documents on hand along with cash. In the bay. In accounting, transactions with monetary documents must be reflected in subaccounts to the “monetary documents” account (50-3).

Accounting for monetary documents in accounting. accounting

Let's look at how some monetary documents are accounted for.

Student meal coupons

Educational institutions are required to provide free lunches and breakfasts to some students (schoolchildren, students). This food is issued using special coupons. They should contain:

• Number;
• Validity;
• Type of food (lunch or breakfast);
• Price;
• Stamp of the company that issued this coupon;
• Signature of the employee responsible for issuing.

If educational institutions provide coupons, the manager of this institution must ensure the safety of these coupons. He gives them to the employee who is responsible for organizing the free meals. Coupons are transferred under a special act. Coupons that are not used must be returned to the facility manager. All actions performed with coupons are entered into a special coupon book.

If the institution itself provides free meals, at the end of each day the coupon forms used are counted and attached to the cash register. They must be stored for five years after use.

Stamps

Despite the fact that the technical process is actively developing, postal services remain just as in demand. Postage can only be sent using special stamps. Organizations must account for these stamps as monetary documents.

Postage stamps are issued to responsible employees as they become needed. Responsible employees must prepare advance reports, attaching supporting documents to them. Supporting documents are:

• In case of successful sending - the sending register;
• In case of unsuccessful sending (damage) - a damaged envelope.

Payment cards for communication services

Company employees often use corporate communications; they receive compensation for using their own communications for work purposes. Organizations often pay for communications using special cards. The organization buys them and takes them into account as monetary documents.

To ensure that tax authorities do not have unnecessary questions regarding payment of expenses for communication services, the organization must develop a special provision. It must contain a list of employees eligible to receive special payment cards.