An accountable person is an employee of an organization who receives funds for use for business purposes and for the use of which he is obliged to account. An employee can receive money on account both in the form of cash (through the cash register) and in non-cash form (by transferring to a bank card).

As a rule, the issuance of funds is carried out on the basis of an employee’s application, with the approval of the manager. In the application, the accountable person indicates the amount to be disbursed, as well as the purposes for which the funds must be allocated.

Upon the use of previously received funds, the employee is required to report - provide an advance report and documents confirming the amount of payment. The deadlines within which the employee must submit a report are fixed by law. Depending on the situation, the deadline for submitting the advance report is:

• 3 days - for reporting on funds issued for business needs;
• 3 days - for a report on funds issued for a business trip;
• 5 days - to report on funds issued for a business trip abroad.

If, upon submission of the advance report, it was revealed that the employee spent more money than was previously issued to him, the company makes an additional payment of the amount. If a balance is detected, the amount is returned by the employee through.

It should be noted that funds to an accountable person can be issued not only in advance. An employee can (pay for services) necessary in the production activities of the enterprise at his own expense. By filing an advance report and providing a receipt for payment, the employee receives reimbursement of the funds spent.

Typical entries for transactions with accountable persons

Let's look at the main transactions with accountable persons using examples.

Purchase of goods with overexpenditure of the accountable amount

Let's say:

LLC "Omega 1" issued funds through the cash register to an employee of the economic department, Isaev K.R. in the amount of 34,500 rubles. for the purchase of office supplies. In fact, Isaev spent 36,200 rubles, for which he provided the relevant documents. Based on the advance report and receipts, Isaev was compensated for the amount of overexpenditure.

The following entries were made in the accounting of Omega 1 LLC:

Dt	CT	Description	Sum	Document
	50/1	Isaev K.R. funds were received for reporting through the cash desk of Omega 1 LLC	RUB 34,500	Expense cash order
10		The stationery purchased by Isaev has arrived (accounted for after deducting the amount of VAT)	RUB 30,678	Advance report, payment receipts
19		The amount of VAT is taken into account (RUB 36,200 * 18% / 118%)	RUB 5,522
91/2	19	Write-off of VAT amount	RUB 5,522	Advance report, payment receipts, invoice
	50/1	Extradition of Isaev K.R. funds spent in excess of the advance amount (RUB 36,200 - RUB 34,500)	1,700 rub.	Expense cash order, advance report, payment receipts

Payment for services with refund of excess funds

Let's look at an example:

An agreement was concluded between Dnepr LLC and Consultant Plus LLC for the provision of consulting services in the amount of 7,200 rubles, VAT. To pay for services under the contract, an employee of Dnepr LLC, V.N. Petrenko. received funds for the report in the amount of 7,500 rubles. After making payments to Consultant Plus LLC, Petrenko provided an advance report and returned the remaining funds to the cash desk.

The accountant of Dnepr LLC reflected the posting data as follows:

Dt	CT	Description	Sum	Document
	60	Services of Consultant Plus LLC are reflected in costs (RUB 7,200 - RUB 1,098)	RUB 6,102	Certificate of completed work
19	60	The amount of VAT on the cost of consulting services has been allocated	RUB 1,098	Certificate of completed work
68 VAT	19	The amount of VAT on the cost of consulting services is accepted for deduction	RUB 1,098	Certificate of completion of work, invoice
	50/1	Through the cash desk of Dnepr LLC Petrenko V.N. funds received for reporting	7,500 rub.	Expense cash order, statement of the accountable person
60		The payment for consulting services provided by V.N. Petrenko is reflected. on behalf of Dnepr LLC	7,200 rub.	Advance report, certificate of completion of work
50/1		The balance of unused funds was returned to V.N. Petrenko. to the cash desk of Dnepr LLC (RUB 7,500 - RUB 7,200)	300 rub.	Expense cash order, advance report, certificate of completion of work

Accountable persons are persons who have received funds from the organization on account and in whose interests they must make expenses or purchase property.

We will tell you about accounting of settlements with accountable persons in our consultation.

Account 71 “Settlements with accountable persons”

Synthetic accounting of settlements with accountable persons who are employees of the organization is maintained on the same account 71 “Settlements with accountable persons” (Order of the Ministry of Finance dated October 31, 2000 No. 94n). Accounting account 71 is an active-passive account.

This account summarizes information on settlements with employees for the amounts that were issued to them on account for administrative, business and other expenses.

At the same time, a situation is possible when, for example, an employee went on a business trip without receiving the funds under the report. In this case, reimbursement of expenses incurred will also be reflected using account 71. This means that synthetic account 71 is used not only to account for amounts issued for reporting, but also to account for reimbursement of expenses incurred by employees at their own expense, but in the interests of the organization.

Analytical accounting on account 71 is maintained for each accountable person and the amount issued for reporting.

Accounting entries for account 71

If the funds are issued for reporting purposes, the posting will depend on the form of the funds issued: cash or non-cash.

So, if money is issued from the cash register to the account, the posting will be like this:

Debit account 71 - Credit account 50 “Cash”

If accountable funds are transferred to an employee’s card, the posting will be different:

Debit account 71 - Credit account 51 “Current accounts”

Accordingly, if the balance of accountable amounts is deposited at the cash desk, the following posting should be reflected:

Debit account 50 - Credit account 71

Expenses made by the accountant are written off from the credit of account 71 to the debit of various accounts depending on the type of expenses.

Account 71 of accounting is an active-passive account “Settlements with accountable persons”, used to record issued accountable amounts and return unspent amounts. At enterprises, employees may be allocated funds to account for business expenses, the purchase of materials or travel expenses. Let's look at how to keep records of settlements with accountable persons and examples of accounting entries for account 71.

Account 71 is active-passive, so the account balance can be either debit or credit.

• Dt account 71 reflects the amount of money received by the employee;
• CT account 71 reflects the expenditure of funds.

Analytical accounting for the account “Settlements with accountable persons” is carried out for each accountable person separately.

The procedure for issuing reports

It is allowed to issue money against an advance report only to employees of the enterprise. Accountable amounts are issued in cash from the cash register or transferred non-cash to a bank card.

The main rule when issuing money is that the employee must account for the previously accountable amount received. At enterprises, as a rule, an order is assigned to persons who have the right to receive funds on account, since an agreement on financial liability is concluded with them:

When paying money to an accountable person, the following rules must be followed:

• Check the balance of the accountable person (according to the accounting register data). Reason: clause 6.3 of the instructions of the Central Bank of the Russian Federation No. 3210, which states that it is prohibited to issue funds for reporting to an employee who has not reported on a previously received amount.
• Receive a written statement from the employee in any form, reflecting the main details: purpose of receipt, required amount, deadline for submitting the report, date. The application must be endorsed by the head of the company or an authorized person.

A 3-day period has been established when the employee must account for the accountable amounts received, return the funds to the cash desk and submit a report. If the employee does not report on time, the amount he received should be withheld from the employee’s income and personal income tax should be charged (Article 137 of the Labor Code of the Russian Federation). In this case:

Important: deductions from an employee can only be made upon written application and no more than 20% of wages (Article 138 of the Labor Code of the Russian Federation).

If a debt (especially a large amount) owed by an accountable person has been registered for a long time, then the tax inspector, during an audit, can reclassify such a payment as a loan or consider it income (paragraph 3 of Article 137 of the Labor Code of the Russian Federation) and charge additional personal income tax.

The maximum amount for reporting is not provided for by law, but it is worth considering that if an employee settles accounts with counterparties on behalf of the enterprise, then under one agreement you can pay no more than 100,000 rubles.

Advance report

The employee reflects all cash expenses in the advance report. An employee can spend accountable amounts on the purchase of goods, materials, fixed assets, intangible assets, and payment for the business needs of the company.

The diagram shows the types of expenses for account 71 and the primary documents that should be attached to the expense report:

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If an employee has an overspend on accountable amounts, that is, the employee has spent his personal funds, then the company has the right to reimburse it subject to established procedures.

Examples of typical transactions for account 71

No.	Household contents operations	Debit	Credit	Foundation documents
1	Payment of cash to the account	71	50	Cashier's report, expense order
2	Transferred to the travel allowance report on a bank card	71	51	Bank statement, payment order
3	Funds were transferred to the corporate card account	71	55	Statement from special accounts
5	Accepted expenses for the advance report for the purchase of fixed assets	08	71	Certificate of acceptance of works and services
6	Materials purchased by the accountable person were capitalized	10	71	Invoices, transportation documents, acceptance certificate
7	The amount of expenses for production and economic needs is reflected	20/26/44	71	Advance report, job assignment, business trip report
9	Goods for resale purchased by an accountable person were capitalized	41	71	Advance report and invoices
11	Return of unspent funds to the cash desk	50	71	Cashier's report, receipt order
12	Debt accrued for amounts not returned on time by the accountable person	73	71	Advance report

Let's look at practical examples with postings to account 71 for the issuance, expenditure and return of accountable funds.

Example 1. Reimbursement of overexpenses according to the advance report - postings

Employee of Romashka LLC Ivanov I.I. funds were allocated to the report in non-cash form in the amount of 2,500 rubles. (to a bank card) to purchase stationery. In fact, Ivanov I.I. spent 2,840 rubles. An advance report was drawn up for actual expenses and supporting documents (sales receipt) were attached to the report. The overexpenditure of funds on the advance report amounted to 340 rubles. The funds were credited to Ivanov I.I. to a bank card.

Romashka LLC has generated entries for account 71:

Example 2. Return of imprest amounts on an advance report - postings

Romashka LLC and Vasilek LLC concluded an agreement for the provision of transport services in the amount of 7,200 rubles, incl. VAT. To pay for services under the contract, employee of Romashka LLC Ivanov A.B. received a report for the amount of 7,500 rubles. After making settlements with Vasilek LLC, Ivanov A.B. I submitted the advance report and returned the remaining funds to the cashier.

The accountant of Romashka LLC generated the following entries:

Dt	CT	Description	Amount, rub.	Base document
26/44	60	Services of Vasilek LLC are reflected in costs (RUB 7,200 - RUB 1,098)	6 102	Certificate of completed work
19	60	The amount of VAT on the cost of transport services has been allocated	1 098	Certificate of completed work
68/2 VAT	19	The amount of VAT on the cost of transport services is accepted for deduction	1 098	Certificate of completion of work, invoice
71	50/1	From the cash register of Romashka LLC Ivanov A.B. received funds for reporting	7 500	Expense cash order, statement of the accountable person
60	71	The accounting reflects the payment for services made by A.B. Ivanov. on behalf of Romashka LLC	7 200	Advance report, certificate of completion of work
50/1	71	The balance of unspent funds was returned to the cash desk of Romashka LLC (7,500 rubles - 7,200 rubles) by A.B. Ivanov.	300	Expense cash order, advance report, certificate of completion of work

Example 3. Accounting entries for travel expenses

Employee Vasilkov I.I. sent on a business trip for 3 days, he was given an accounting amount of 20,000 rubles. The daily allowance is 2,000 rubles.

Upon return, he submits an advance report with supporting documents attached:

• Railway tickets in the amount of 8,000 rubles, including VAT of 1,220 rubles, are highlighted in a separate line.
• Hotel invoice on strict reporting form for RUB 5,000, incl. VAT 763 rub. VAT is also highlighted as a separate line.

Reflection of travel expenses on account 71 in postings:

Dt	CT	Contents of the operation	Amount, rub.	Base document
71	50	Funds were issued to I.I. Vasilkov. from the cash register	20 000	Expense cash order
20	71	Ticket expenses are written off without VAT	6 780	Advance report, train ticket
19	71	VAT allocated on ticket costs	1 220	Railway ticket
68.VAT	19	VAT is deductible	1 220	Entry in the purchase book
20/44	71	Accommodation (hotel) expenses are written off without VAT	4 237	Strict reporting form, hotel cash receipt
19	71	VAT allocated on hotel expenses	763
68.VAT	19	VAT is deductible	763	Entry in the purchase book
20/44	71	Daily allowance written off	6 000	Advance report
50	71	The employee returned unspent funds to the cash register	1 000	Receipt cash order

N.A. Martynyuk, tax expert

The supplier came for cash: we issue money correctly

The topic of the article was suggested by Valentina Vladimirovna Bondarenko, Chief accountant of Askat LLC, Novoaltaysk.

A supplier representative may come to your organization with a power of attorney to receive cash for various reasons. For example, your director signed an agreement under which the supplier’s driver delivers goods to you and immediately receives cash as payment for them. Or for some reason it is more convenient for your creditor to receive the debt in cash. Let's see how to issue money.

The accountant is superfluous here

Many are convinced that it is impossible to pay for purchased goods (work, services) from their cash register directly to the supplier’s representative. And if the representative came for cash, then you need to arrange everything as if the cashier first gave the money on account to some employee of his company, then he paid the supplier and drew up an advance report.

Attention

You can issue it from the cash register to the supplier's representative no more than 100 thousand rubles. one contract at a time clause 6 of the Central Bank Directive No. 3073-U dated October 7, 2013 (hereinafter referred to as the Central Bank Directive No. 3073-U).

In fact, there is no violation in issuing money from the cash register directly to the supplier’s representative. This corresponds to:

• civil legislation. Payment to the supplier's representative under the power of attorney he has is equivalent to depositing money directly into the supplier's cash desk or transferring it to his account. As a result, the supplier’s right to demand payment from you will be terminated, and already at the moment of issuing money from your cash register, and not at the moment the representative deposits money into the supplier’s cash register. Art. 182 Civil Code of the Russian Federation; Resolution of the Federal Antimonopoly Service of the Moscow Region dated November 12, 2012 No. A40-24114/12-114-219;
• rules for cash payments. In them, the issuance of money on account and payment for purchased goods, works, services are indicated as two separate items of expenses from the cash register. clause 2 of Central Bank Directive No. 3073-U;
• rules for conducting cash transactions. They do not limit payments from the cash register to issuing money only to the employee clause 6.1 of the Central Bank Directive No. 3210-U dated March 11, 2014 (hereinafter referred to as the Central Bank Directive No. 3210-U).

We require documents

It is important to formalize the transfer of money to the supplier’s representative correctly. After all, there is always a risk that for some reason he will not deliver the money to his cash register. Then the supplier will consider the delivery unpaid and, most likely, will demand payment and a penalty from you. To minimize this risk, you need to obtain all the necessary documents from the representative and correctly fill out the cash settlement. Here's how to do it.

The Central Bank Instructions mentioned in the article can be found: section “Russian legislation” of the ConsultantPlus system

First, demand power of attorney to receive from your organization a specific amount under a specific agreement (invoice, delivery note, etc.). It must be taken from the representative before the money is issued and then attached to the cash register clause 6.1 of Central Bank Directive No. 3210-U. Please indicate the details of the power of attorney in the RKO line “Appendix”.

If the power of attorney is issued to receive several payments from you, it must be collected at the first payment. It should be kept in your organization by the cashier. Attach a copy of it to the cash register for each payment, and attach the original to the consumables for the last one. clause 6.1 of Central Bank Directive No. 3210-U.

It is more difficult if the power of attorney is issued to receive several payments from different organizations and because of this, the supplier’s representative does not want to leave the original with you. Of course, to comply with cash rules, it is enough that you have a copy that is certified in the manner determined by the head of your organization and clause 6.1 of Central Bank Directive No. 3210-U. But agreeing to this is dangerous.

Do not give out money without giving you a power of attorney. It is necessary not only to comply with the rules for conducting cash transactions. You will need the original power of attorney:

• to confirm that you paid for the purchased goods, works, services to the proper person - in case the supplier claims that he did not receive payment from you. After all, if you have not exercised your right to demand evidence that you are giving money to the proper person, then all the risks associated with the fact that the supplier does not receive payment are borne by you Art. 312 Civil Code of the Russian Federation;
• to confirm payment of expenses for the simplified tax system and the cash method of calculating income tax. Without a power of attorney, tax authorities may consider payment for goods, work, or services unconfirmed and will remove expenses for them from the calculation of the tax base. After all, cash settlement confirms only the issuance of money from the cash register, and a power of attorney confirms that the money was issued to a specific supplier in payment for specific goods, work, and services.

Therefore, discuss this with your suppliers in advance, or even better, indicate in the contract that the condition for receiving money is the transfer of the original power of attorney to you.

A power of attorney is not needed if:

• <или>your supplier is an individual entrepreneur and you give him the money personally;
• <или>The head of the supplier organization receives the money. The director represents the legal entity without a power of attorney and clause 3 art. 40 of the Law of 02/08/98 No. 14-FZ; pp. 1, 2 tbsp. 69 of the Law of December 26, 1995 No. 208-FZ.

Secondly, the supplier’s representative, at the time of receiving money from you, must give you cash receipt clause 1 art. 2, art. 1 of the Law of May 22, 2003 No. 54-FZ. To do this, he must have a mobile cash register. But in reality this is still rather rare, and more often it happens differently.

SITUATION 1. The supplier does not issue a cash register receipt at all. He could be fined for this Part 2 Art. 14.5 Code of Administrative Offenses of the Russian Federation. But such a fine is only his problem. Does missing a check mean any trouble for your organization? Hardly.

To recognize income tax expenses and deduct VAT, an initial receipt for the goods (work, services) you purchased and invoices are sufficient.

In contracts with the condition of payment in cash from the cash register, it is better to include a condition that money is issued only in exchange for a cash register check. This will allow you to write off expenses on a simplified basis without disputes with the counterparty and the inspectorate.

On the simplified tax system and with the cash method on OSNO, confirmation of payment of expenses will be cash settlements with a power of attorney. Payment is the termination of such an obligation of the purchaser of goods (works, services) to their seller, which is directly related to their delivery clause 3 art. 273, paragraph 2 of Art. 346.17 Tax Code of the Russian Federation. Your obligation to pay for the goods ends, as we have already said, at the moment the money is issued to the supplier's representative clause 1 art. 182 Civil Code of the Russian Federation.

At the same time, there is an old Letter from the Ministry of Finance, where he says that to confirm “simplified” expenses paid in cash, a cash receipt is required Letter of the Ministry of Finance dated February 21, 2008 No. 03-11-05/40. Therefore, it cannot be ruled out that when checking, your Federal Tax Service will deduct expenses for which there is no cash register receipt.

SITUATION 2. You receive a cash register receipt from the supplier, the date of which does not coincide with the cash settlement date(that is, on the day you issue money from the cash register), because:

• <или>the supplier issues a check on his stationary cash register only when his representative brings the money received from you to the cashier (and this can happen the next day). And then he only transfers this check to your organization. This is wrong. The check must be knocked out at the time of payment, and payment occurs not at the time the money arrives at the supplier’s cash desk, but at the time the money is issued to the representative, since he represents his organization;
• <или>The supplier issues a check in advance when it sends its representative to you, and the representative does not reach you until the next day. Tax authorities believe that knocking out a check in advance is a violation, but again, not yours, but the seller’s. Letter of the Federal Tax Service dated July 10, 2013 No. AS-4-2/12406@.

Arrange in advance to be given a cash register receipt with the date you issued the money. But if for some reason this is impossible, then a check with the “wrong” date is better than no check at all.

No need to demand from the supplier's representative provide receipt for PKO for the amount of payment due to him. The receipt order at the supplier's cash desk must be issued to the depositor of money, that is, to the representative himself. And the receipt to the parishioner must remain with him - you cannot have it. In addition, as confirmation of payment of expenses for the simplified tax system and with the cash method for OSNO, you do not need a receipt for the PKO.

We issue RKO

Here is an example of correct registration of RKO.

Head of the organization	Director It is better for the director (the person authorized by him to make decisions on spending money) to sign the RKO. Although, according to cash rules, his signature in the cash register in the presence of the signature of the chief accountant (accountant) is now not required pp. 4.3, 6.2 Central Bank Instructions No. 3210-U, to issue money from the cash register, his written order is still required. And it’s easier for the director to sign the RKO than to draw up a separate document (job title)	(signature)	A.A. Fomin (full name)
Chief accountant		(signature)	S.B. Eremina (full name)

cop.

Also, when filling out the RKO, consider the following.

Firstly, it is impossible, as is often done, to indicate in the cash register only the name of the supplier and the details of the power of attorney without the name. And. O. representative and his passport details. This is dangerous - a power of attorney to receive money without it being signed by a representative of the cash settlement provider does not prove that he received it Resolution of the Federal Antimonopoly Service of the Moscow Region dated October 13, 2004 No. KG-A40/9251-04.

It is also impossible, having received a cash register check and/or a receipt for the cash register from a representative, to simply indicate their details in the lines “Base” and “Appendix”, attach them to the consumables and assume that this successfully replaces the signature on the cash register of the specific person to whom the money was issued , and the transfer of a power of attorney to you. Considering a similar situation, the court indicated that receipts for a PKO without a power of attorney are not sufficient evidence that the supplier received payment for the goods if the payment took place on the buyer’s territory Resolution of the Federal Antimonopoly Service of North Kazakhstan region dated March 19, 2004 No. Ф08-875/2004.

If cash payment required It is better to negotiate with the supplier that the organization itself will send its representative to him with money to pay for goods (works, services). And when a supplier’s representative comes to collect payment, it is difficult to ensure that he definitely has the authority to receive the money, and there is always a risk that the supplier will consider the delivery unpaid.

The cashier has the right to issue cash only directly to the recipient specified in the cash register, and only after identifying him using the passport and power of attorney presented by him and clause 6.1 of Central Bank Directive No. 3210-U. And he issues them not to the supplier organization as a whole, but to a specific person who represents it. In addition, the indication f. And. O. the person who receives the money, and the presence of his signature is provided for by the cash settlement form itself.

Secondly, if you do not indicate in the “Bases” line the details of the agreement (invoice), invoice, act and names of goods (works, services) and at the same time the names will not be on the cash register receipt, then this may become one of the arguments in favor of the court that the purchased goods, works, services are not considered paid for and money should be collected from the buyer for them Resolution of the Federal Antimonopoly Service of the Northern Territory of March 20, 2013 No. A56-6781/2012.

Sometimes only invoice details are indicated on this line. It is not entirely suitable as a basis for calculations, since it is a VAT accounting document clause 1 art. 169, paragraph 3 of Art. 168 Tax Code of the Russian Federation. However, there is nothing wrong with this, since using the invoice indicated in the RKO, you can usually determine which delivery you paid for.

If you pay for several contracts or deliveries at once, it is better to create a separate consumable for payment for each contract (supply). Then it will be clearly visible what amount has been paid for what delivery.

When recording this RKO in the cash book, indicate f. in column 2. And. O. representative, details of the power of attorney and the name of the supplier with the note “Payment under such and such an agreement for such and such goods according to such and such a delivery note.”

Don't forget about restrictions

Firstly, Remember the cash payment limit. It amounts to 100 thousand rubles. within one contract clause 6 of Central Bank Directive No. 3073-U. If the tax authorities discover a violation of the limit within the next 2 months in Part 1 Art. 4.5 Code of Administrative Offenses of the Russian Federation, both parties are punished with a fine Part 1 Art. 15.1 Code of Administrative Offenses of the Russian Federation.

Secondly, check what you are paying for and with what money. Cash proceeds and other cash receipts can be used to pay for goods, works, and services. But for settlements under a real estate lease agreement, for the issuance and repayment of loans and interest on them, you are required to withdraw cash from your current account clause 4 of Central Bank Directive No. 3073-U.

Thirdly, if we are talking about issuing an advance payment from the cash register for an upcoming delivery, keep in mind that the Ministry of Finance once spoke out against the deduction of VAT from advance payments paid in cash Clause 2 Letter of the Ministry of Finance dated March 6, 2009 No. 03-07-15/39. The courts, however, do not agree with this Resolution 18 AAS dated 05/03/2011 No. 18AP-3563/2011.

If your agreement with the supplier does not provide for cash payment, then this is not an obstacle to giving money to the representative who came with a power of attorney. After all, the power of attorney issued by the supplier to receive cash is essentially an offer to change the payment method specified in the contract, and the consent of your management to pay for the delivery from the cash register is an acceptance of this offer. That is, for this it is not necessary to draw up an additional agreement to the contract. But it is important that the manager’s order to issue money from the cash register is in writing - either in the form of a separate document, or in the form of a signature on the cash register.

When an accountable person provides documents confirming his payment for goods/services, the organization shows in the advance report only his payment of funds to the counterparty (D 60 K 71), and then records the receipt of goods/services from this counterparty (for example, D10 K 60). In this way, cash payment by the accountable person for goods/services is carried out when the counterparty provides an invoice, where the buyer is the Organization, as well as sales receipts from counterparties where the Buyer is not indicated and with whom there are no supply agreements. Is the use of 60 counts in this situation a violation?

In this situation, in order for the accountant to pay the amounts as payment to the supplier for goods, work, services, when approving the expense report, you need to make a posting: Dt 60 Kt 71. Therefore, the use of account 60 is legal.

The rationale for this position is given below in the materials of the Glavbukh System

Expense recognition date

Expenses incurred through an accountable person should be reflected in accounting on the day the advance report is approved. At this moment, the employee who received the money on account is written off his debt (instructions approved by Resolution of the State Statistics Committee of Russia dated August 1, 2001 No. 55).

Documentary evidence

If an employee acquired property (fixed assets, materials, goods), work or services for the organization, then the fact of their receipt (like any other fact of economic life) must be confirmed by a primary accounting document (Part 1 of Article 9 of the Law of December 6, 2011 No. 402-FZ). This document must come from the supplier.

If there is no such document, then draw it up yourself (for example, when receiving materials without documents, draw up a report in free form or in form No. M-7 (Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a)). It should be borne in mind that a document drawn up in any form must contain all the mandatory details provided for in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ.

For more information about the procedure for drawing up primary documents, see “How to organize document flow in accounting.”

Depending on the purposes for which the money was spent, write off the costs to different accounts.

Advance payment to the supplier

If an employee only paid the organization’s expenses (without receiving the property itself), for example, made an advance payment for communication services, reflect it like this:

Debit 60 Credit 71
– prepayment for goods (work, services) has been made through an accountable person.

An example of making an advance payment through an accountable person

On April 3, the manager of Alfa CJSC A.S. Kondratiev was given 4,000 rubles. to make an advance payment at the corporate rate for cellular communication services.

On April 5, Kondratyev paid money to the mobile operator and provided an advance report to the accounting department. On the same day, the head of Alpha approved the report.

Alpha's accountant made the following entries in accounting.

Debit 71 Credit 50
– 4000 rub. – money was issued for reporting to Kondratiev.

Debit 60 Credit 71
– 4000 rub. – prepayment for cellular communication services has been made through an accountable person.*

Acquisition of property

If an employee purchased property for the organization (fixed assets, materials, goods), then reflect its value by posting:

Debit 08 (10, 41) Credit 71
– property acquired through an accountable person has been capitalized.

Example of purchasing goods through an accountable person

On April 3, the secretary of Alfa CJSC E.V. Ivanova was given 2000 rubles. for the purchase of stationery for the organization.

On April 5, Ivanova bought stationery for this entire amount. (The purchase was not subject to VAT, since the seller applied a simplified procedure.) On the same day, the head of Alpha approved the employee’s advance report, and the accountant accepted the received materials for accounting.

Alpha's accountant made the following entries in accounting.

Debit 71 Credit 50
– 2000 rub. – money was issued against Ivanova’s report.

Debit 10 Credit 71
– 2000 rub. – stationery purchased through an employee has been received.

Acceptance of work

If the accountable person accepted work or services (for example, an employee repaired a company car), then make the following entry for their cost:

Debit 20 (23, 25, 26, 29, 44) Credit 71
– services were provided (work performed) purchased through an accountable entity.

"Input" VAT

All of the above amounts of expenses incurred through an employee should be reported without VAT. For the amount of the “input” tax, make the following entry:

Debit 19 Credit 71
– VAT is taken into account on expenses incurred through an accountable person.

Depending on whether the conditions for accepting VAT for deduction are met and whether the organization is a payer of this tax, “input” VAT can be dealt with in one of three ways:

• put to deduction;
• include in the cost of purchased goods (works, services);
• write off at the expense of the organization's own funds.

This conclusion follows from the articles of the Tax Code of the Russian Federation.

Reflect the VAT claimed for deduction in your accounting as follows:

Debit 68 subaccount “VAT calculations” Credit 19
– claimed for VAT deduction (based on the supplier’s invoice).*