Accounting for accountable amounts. Accounting for settlements with accountable persons Settlements with accountable persons briefly

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Introduction

1. Accounting settlements with accountable persons

1.1 General concept of accountable persons

1.2 Accounting for settlements with accountable persons

1.3 Documenting business transactions

2. Accounting records of settlements with accountable persons at the Den LLP enterprise

2.1 general characteristics Enterprise LLP "Day"

2.2 Accounting policy of Den LLP

2.3 Accounting and settlement operations with accountable persons

Conclusion

List of sources used

Introduction

The relevance of this topic is due to the fact that financial condition the enterprise is characterized by a number of indicators, among which solvency and creditworthiness attract special attention of users financial reporting enterprises - investors, banks, partners, shareholders, etc.

Because the cash are an intermediary in all calculations, it is obvious that in order to ensure the normal circulation of funds in national economy, conducting activities in conditions market economy role accounting consists in the correctness and timeliness of the performance of all necessary calculations. In turn, the effectiveness of settlement operations largely depends on the state of accounting for cash, settlement and credit operations.

Cash settlements are periodically carried out by almost all business entities, regardless of their organizational and legal form, sales volumes and other financial and economic indicators in order to speed up settlements and reduce costs associated with processing non-cash transactions.

In the process of financial economic activity organizations have a need to use cash for settlements with employees on business trips, issuing funds to them for representative purposes, for buying goods for cash in other organizations or from individuals, to pay for work performed, services rendered, as well as for other economic and operational purposes. At the same time, employees of the organization receiving funds for these needs are called accountable persons for accounting purposes.

The purpose of the work: to study the accounting of settlements with accountable persons.

Work tasks:

· study the theoretical material, current regulations in the field of accounting for settlements with accountable persons, be aware of the latest changes in legislation;

· highlight as widely as possible the problems of accounting for travel expenses.

1. Accounting for settlements with accountable persons

1.1 General concept of accountable persons

Accountable persons are employees of the organization who have received advance cash from the cash desk. The sub-report gives money for upcoming travel expenses, as well as for payment of business expenses, expenses associated with the purchase of materials, and for other economic needs. Settlements with accountable persons take place in almost every enterprise and are very diverse:

*acquisition of spare parts, materials, fuel for cash, stationery, payment of postal and telegraph expenses;

*payment for minor repairs of office equipment, vehicles;

*expenses for business trips within the territory of the Republic of Kazakhstan and abroad;

*representation expenses.

When issuing funds, the organization must:

* determine the amount of accountable funds and the period for which it is issued;

*receive a report on expenses from the accountable person no later than 3 working days after the expiration of the period for which the funds were issued;

* issue funds to the employee under the report, subject to a full report or on previously issued advances;

*prohibit the transfer of accountable funds from one employee to another;

*determine the list of persons who can replace cashiers and receive funds from the bank under the report.

Only those employees whose names are in the list of accountable persons have the right to receive funds under the report. This list is approved by the order of the head of the enterprise. As a rule, drivers, housekeeping workers, secretaries, as well as those who are often on business trips, are recorded here. In other words, employees who may need cash in order to fulfill their official duties: to the driver - to buy gasoline, to the secretary - to send mail, to the seconded - to pay for the hotel.

All employees of the enterprise receiving money under the report must comply with the rules for working with cash.

The order must not only list the accountable employees, but also indicate how much each of them can receive at a time, for how long and when they must submit advance reports to the accounting department.

If you need to give money to a person not specified in the order, you can draw up a separate order, which indicates the name and position of the employee, the period for which he was given the amount, the date no later than which he must submit an advance report to the accounting department, etc.

Each employee whose name is included in the list of accountable persons must be familiarized with the order against receipt, and, if necessary, explain the rules that he must comply with when receiving cash and reporting for them.

For the organization to correctly reflect settlements with accountable persons when they travel, it is necessary to take into account:

* purpose of the trip;

* who is going on a business trip;

* place of business trip;

*duration of the trip;

* what expenses are allowed to be borne by an employee on a business trip;

* business trip conditions outside the Republic of Kazakhstan;

* the procedure for issuing a business trip;

* the procedure for accounting for business trip expenses for tax purposes.

The purpose of the business trip determines its classification and the procedure for distributing the expenses incurred by the business traveler. Based on this, business trips can be divided into official and non-production.

A business trip is a trip of an employee by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work. Business trips of employees whose permanent work is carried out on the road or has a traveling character, business trips are not recognized.

On a business trip in in due course, is also understood as employee trips that are related to:

*purchase of inventories, the costs of which are accounted for as procurement and storage costs and are included in the cost of acquiring inventories;

* the implementation of capital works, the costs of which are accounted for as part of other capital costs and are included in the inventory value of the construction object;

*training and advanced training of employees, the costs of which are taken into account as part of the estimate for general business expenses;

* other similar needs.

The procedure and amount of reimbursement of expenses associated with business trips are determined by collective agreements or local regulations of the organization. At the same time, the amount of reimbursement of expenses associated with business trips cannot be lower than the amount established by the Government of the Republic of Kazakhstan.

Business trips, the purpose of which is activities not related to production, are non-productive. Expenses for these business trips are written off at the expense of targeted sources, are charged to financial results. Such business trips include trips of employees related to treatment, maintenance, transfer of non-production facilities, etc.

The procedure for issuing a business trip and settlements with an employee:

*for a business trip, an employee is issued travel certificate;

*along with a business trip certificate, an order on a business trip can be issued;

*a travel certificate may not be issued for one-day business trips if per diems are not paid on them;

* the actual time the employee was on a business trip is noted in the travel certificate with the seal of the organization sending and receiving the business trip, records of the days of departure, arrival, departure;

*the day of departure is the day of departure of the relevant transport from the places of permanent work until 24:00, and the day of return is the date of arrival of the corresponding transport;

*before a business trip, an employee, along with a business trip certificate, is also given a cash advance within the amounts due to him to complete the established task;

* an organization is allowed to settle accounts with a seconded worker on a preliminary settlement basis, if travel expenses known in advance. In this case, the employee, as part of the advance report, does not provide documents confirming his travel expenses;

*upon returning from a business trip, the employee must, within 3 days, submit to the head of the organization for approval an advance report with a travel certificate and documents confirming the reliability of production costs. Upon approval of the report by the head, it is submitted to the accounting department for reflection in the accounting of the amount used.

For successful negotiations with business partners, when holding meetings of shareholders, receiving various delegations, it is often necessary to make certain expenses. Such expenses are called hospitality.

Representation expenses include expenses for:

*official reception and (or) servicing of representatives of other organizations participating in negotiations in order to establish and (or) maintain mutual cooperation, as well as participants who arrived at meetings of the board of directors (management board) or other governing body of the taxpayer, regardless of the location of these events ;

*holding an official reception (breakfast, lunch or other similar event) for these persons, as well as officials of the taxpayer organization participating in the negotiations.

1.2 Accounting settlements with accountable persons

Funds are issued against the report on administrative and economic expenses.

Administrative and business expenses are non-production overhead costs associated with the maintenance of administrative services and the management of the enterprise as a whole.

Administrative expenses include stationery, postal and telegraph expenses, purchase of materials for small wholesale in retail trade and expenses for other operating needs.

The issuance of cash to employees from the cash desk of the organization can be carried out:

Or under the report on economic and operating expenses;

Or in the order of reimbursement of expenses incurred by the employee from personal funds for the needs of the organization (by decision of the head of the organization).

In accordance with the order of conduct cash transactions Cash withdrawal from the cash desk of the organization is carried out according to the expenditure cash warrants of the standard interdepartmental form KO-2 (See Appendix "A") or other documents duly executed (pay slips, applications for the issuance of money, etc.) with a stamp affixed to these documents with details of an expense cash warrant.

The head of the enterprise, by his order, must establish the amount of accountable amounts and the terms for which they are issued.

Persons who received cash against a report are obliged, no later than three days after the expiration of the period for which they were issued, to present to the accounting department a report on the amounts spent and make a final settlement on them. If there is an unspent balance of funds, this balance must be paid by the employee to the cash desk of the organization.

Employees of the organization authorized to purchase material assets (works, services) for production needs for cash must be familiarized in advance with the regulatory restrictions on cash circulation, as well as with the requirements for documenting such transactions.

The process of acquiring material assets (works, services) for cash from manufacturing organizations, wholesale trade organizations and other organizations - legal entities (except for retail trade, Catering and auction sale of goods), as a rule, includes several stages, each of which is formalized by the appropriate document:

1. Conclusion of agreements between legal entities that regulate their relationship, namely, contracts of sale, work, contracts for the provision of services, etc. The sale of goods to the buyer is issued with an invoice (sometimes an invoice with signatures and seals of both parties acts as a contract of sale). The implementation of works (services) is documented by an acceptance certificate drawn up in addition to the relevant contract.

2. The deposit of cash under the concluded agreement at the cash desk of the seller organization is issued by a cash receipt order according to the interdepartmental form KO-1. (See Appendix "G") The buyer is issued a receipt for the cash receipt order, which is certified by the seal (stamp) of the seller organization.

The following main restrictions have been established regarding the issuance of cash under the report:

It is forbidden to issue accountable amounts to persons who are not employees of the organization;

The issuance of cash under the report is made subject to a full report on the amounts previously issued under the report;

The issuance of cash against the report on expenses related to business trips is made within the limits of the amounts due to business travelers for these purposes;

The company issues cash to its employees for specific periods determined by accounting policy enterprises;

To enhance responsibility, it is prohibited to issue accountable amounts to persons who are not indicated as financially responsible persons (except for seconded persons) in the relevant administrative document;

It is not allowed to transfer cash received under the report by one employee to another.

The procedure for issuing and processing funds for the report, as well as the form of the advance report legislative acts The Republic of Kazakhstan is currently not regulated. In such cases, Article 7 “Accounting Documentation” of the Law of the Republic of Kazakhstan dated February 28, 2007 No. 234-III “On Accounting and Financial Reporting” (hereinafter referred to as the Accounting Law) and paragraph 139 of the NSFO No. 2 entitle organizations and individual entrepreneurs to independently prescribe in accounting policy everything that is not provided for by regulatory legal acts (hereinafter - RLA), based on the principles of legality, expediency, efficiency, risk minimization, in accordance with its industry affiliation and other features of the activity. As a model for developing the provisions of settlements with accountable persons, you can use the Instruction on Accounting in State Institutions (account 16 “Settlements with Accountable Persons”), approved by order of the Director of the Treasury Department of the Ministry of Finance of the Republic of Kazakhstan dated January 27, 1998 No. 30.

The main thing is that in the accounting policy and other internal documents (orders, regulations on business trips, etc.), in the calculation with accountable persons, the following should be reflected:

The timing and size of the issuance of accountable amounts to their employees;

The list of positions to whom money is given under the report;

The deadline for submitting a report on the amounts spent to the accounting department (usually no later than 3-5 days after the expiration of the period for which they were issued or from the day the accountable persons return from a business trip);

The deadline for the delivery of unspent amounts to the cash department of accounting or reimbursement by the organization of overspending according to the approved expense report (usually no later than three days after the delivery of the expense report).

Accounting for settlements with accountable persons is kept on accounts 1251 “Short-term debt of accountable persons”, 2151 “Long-term debt of accountable persons” (rarely used). These are active-passive accounts, the balance of which reflects the amount of debt of accountable persons to the enterprise - or vice versa.

The issuance of cash advances to accountable persons is reflected in the debit of account 1251 “Long-term debt of accountable persons” and the credit of account 1010 “Cash on hand”, 1030 “Cash in current bank accounts”. Expenses paid from accountable amounts are debited from the credit of account 1251 “Long-term debt of accountable persons” to the debit of accounts 1310 “Raw materials”, 1330 “Goods”, and others, depending on the nature of the expenses. The balances of unused amounts returned to the cash desk are written off from accountable persons to the debit of account 1010 “Cash on hand”. Analytical accounting on account 1251 "Long-term debt of accountable persons" is carried out for each advance payment.

The basis for filling out the journal-warrant is the expenditure cash warrants for the amounts issued under the report, advance reports - for the amounts spent, new cash receipts or expenditure cash warrants - for discrepancies in the amounts received and spent.

Accountable amounts not returned by employees (employees) within the established time limits are reflected in the debit of account 1251 “Short-term debt of accountable persons” and the credit of account 3396 “Debt to accountable persons”.

If the money is issued in foreign currency, then at the time of the approval of the report there is either a positive or negative exchange rate difference.

Exchange difference - the difference in the cost of goods (services) arising in connection with the current change in the exchange rate of the ruble against foreign currencies.

This phenomenon occurs in the accounting of organizations that carry out exports or imports. If the goods are paid for with a 100% foreign exchange advance, then no revaluation is required Exchange differences are formed if the organization recalculates currency funds and debts that need to be repaid. The most difficult situation when calculating exchange rate differences occurs if the debt is repaid in two stages: first, an advance is made, and then the balance of the amount is paid after shipment.

Table No. 1 "Main accounts when working with accountable persons"

		Account correspondence

	Issuance of money under the report from the cash desk, to the employee's card account from the company's current account
	Repayment of debts by accountable persons:
	for the purchase:
	financial investment
	Stocks
	Fixed assets
	biological assets
	Other intangible assets
	settlement with suppliers
	expenses for business trips of employees, hospitality expenses	7110, 7210, 8410
	Note. When specifying inventory accounting accounts or cost accounts, offset VAT is allocated
	Return to the cashier of unused accountable amounts
	Withholding from wages accountable amounts with the consent of the employee
	Expenses for writing off bad claims
	Transferring unrecovered at the end of the period overexpenditure on the advance report to the accounts payable account
	Reimbursement of debt to an accountable person from the cash desk of the enterprise

1.3 documentarymanagement of business transactions

To the reference accounting documentation requirements are made, the main of which are: documentation, brevity and clarity of records, mutual control of records.

All business transactions by the organization must be documented by supporting documents, which are primary documents. In accordance with Article 7 of the Accounting Law, all accounting records produced on the basis primary documents.

Primary accounting document - a document that records the fact of a transaction or event. A primary document on an electronic medium has the force of a primary document issued on paper. The primary document is drawn up at the time of the transaction, and if this is not possible - immediately after its completion.

Primary documents are accepted for accounting if they are drawn up in the form or in accordance with the requirements approved by the central state body that regulates activities in the field of accounting and financial reporting in accordance with the legislation of the Republic of Kazakhstan.

Primary accounting documents must contain the following required details:

· Title of the document;

the date of compilation;

the name of the organization or the surname and initials of the entrepreneur on behalf of which the document was drawn up;

Units of measurement of an operation or event (in quantitative and cost terms);

· titles of positions, surnames, initials and signatures of those responsible for the operation (confirming the event) and the correctness of its (its) registration.

The presence of these details gives the primary documents legal force. Depending on the nature of transactions or events, the requirements of regulatory legal acts of the Republic of Kazakhstan and the methods of processing accounting information, additional details may be included in primary documents.

The process of reflecting the operations performed by the organization in primary documents is usually called documentation. business transactions. Document circulation is the process of creating (receiving), accepting for accounting, processing and transferring primary accounting documents to the archive.

Document flow rules are approved in the accounting policy of the accounting organization. When compiling primary documents and accounting registers on electronic media, an individual entrepreneur or organization must make copies of such documents on paper media for other participants in operations, as well as upon request government agencies who have been granted such right of claim in accordance with the legislation of the Republic of Kazakhstan.

In accounting documentation, text and numbers must be written clearly and clearly, all signatures must be legible.

Errors in primary documents should be corrected by crossing out the incorrect text or amount and writing the correct text or amount above the strikethrough. Strikethrough is done with a thin line so that you can read what was previously written. Correction of an error in the primary document must be indicated by the inscription "Corrected" and confirmed by the signatures of the persons who signed the document, indicating the date of correction.

Accountable amounts are cash advances issued by the organization to the employee from the cash desk under his responsibility (under the report) to perform certain actions on behalf of the organization. Such employees are called accountable persons.

Settlements with accountable persons arise in almost every organization and are very diverse, for example:

purchase of spare parts, materials, fuel;

purchase of office supplies;

payment of postal and telegraph expenses;

payment for communication services;

· Payment of utility services;

payment of rent;

payment for minor repairs of office equipment;

· fare;

travel expenses;

representation expenses;

· other expenses.

All these business transactions are accompanied by the issuance of funds from the cash desk of the organization. Operations related to the receipt and expenditure of cash directly from the cash desk of the organization are called cash transactions. The procedure for accounting and registration of cash transactions in the organization is reflected in the accounting policy and is based on the principles set forth in the Accounting Rules.

In accordance with the Accounting Rules for the receipt, storage and issuance of cash, each organization must have a cash desk, which must be specially equipped in accordance with technical requirements to ensure the safety of cash and isolated.

Individual entrepreneurs and organizations with no more than ten employees, which are small businesses, may not have a specially equipped and isolated cash desk, provided that there are fireproof metal cabinets that are subject to daily sealing. All cash, checks, security clearances and securities are stored, as a rule, in safes or fireproof metal cabinets. Keys to metal cabinets, seals and keys to the cash desk are kept by the cashier.

All cash transactions are carried out by the cashier, who is a financially responsible person. Appointment to work of the cashier is made out by the order of the individual businessman or the head of the organization. To ensure the safety of funds, an agreement is concluded on full individual liability with a cashier, who, in the event of a shortage of funds, checkbooks, if possible, repays at the expense of own funds lack.

In organizations with a small number of employees who do not have a cashier on staff, his duties can be performed by Chief Accountant by written order of the head of the organization.

2. Accounting accounting of settlements with accountable persons at the enterpriseLLP "Day»

2.1 General characteristics of the enterprise LLP "Day»

Name of the enterprise: Den LLP.

Legal form: Limited Liability Partnership.

Company address: 140100, Aksu, st. Astana, 47.

Field of activity: Den LLP manufactures products and sells them in the Pavlodar region. Den LLP products are several types of electronic devices (vacuum cleaners, kettles, mixers, etc.)

Den LLP is a developing enterprise that has been operating on the market for more than a year and uses modern equipment for the production of products.

The company independently sets prices for manufactured and sold products.

Den LLP independently establishes the forms and systems of remuneration of employees, the structure and staffing table, independently manages profits after paying taxes, fees and other obligatory payments.

The authorized capital of Den LLP as of January 31, 20015 is 40,000,000 tenge.

Number of employees 6 people:

Table No. 2 "Personnel of the enterprise Den LLP"

Job title		Year of birth	Number of dependents
Director	Fedorov E.M.
Ch. accountant	Smirnova L.L.
Workshop foreman	Petrov S.A.
Manager	Sidorov I.A.
Working 1	Mitrofanov S.F.
Worker 2	Baikalov P.I.
	Guerin K.V.

2.2 Accounting policy of LLPDay»

Extract from the order on the accounting policy of the enterprise for 2014

1. Establish that accounting is carried out by the chief accountant of the enterprise.

2. Accounting is carried out using a specialized accounting program"1c accounting".

3. Useful lives of fixed assets are determined based on the expected life of the object in accordance with the expected performance.

4. Depreciation of fixed assets for tax purposes is calculated using the declining balance method.

5. Depreciation of fixed assets in accounting is determined by the straight-line method.

6. Items with a useful life of more than 12 months, but costing no more than 50,000 tenge as of the date of acceptance for accounting, are written off as they are put into operation.

7. Finished products in accounting are reflected at full cost.

8. Set a cash register limit of 200,000 tenge.

9. The amount of travel (per diem) expenses not subject to VAT5000 tenge.

10. Product profitability 20%.

accounting settlement accountable person

2.3 Accounting andsettlements with accountable persons

The manager of Den LLP Sidorov I.A. received 40,000 tenge for household needs, compiled an advance report (See Appendix B) and attached documents in the amount of 36,164 tenge.

In accounting, this situation will be reflected as follows:

Table No. 3 "Correspondence of accounts when compiling an advance report"

	Amount, tenge	Account correspondence

Submitted to subreport
Purchased office supplies
offset VAT
Purchased household goods
Cell phone purchased
offset VAT
Travel tickets purchased
Return of unspent accountable amount

Particular attention should be paid to the execution of supporting documents when purchasing goods from individual entrepreneurs working under a special tax regime.

At the same time, it should be borne in mind that Article 8 of the Law of the Republic of Kazakhstan “On the Enactment of the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget” (Tax Code) dated December 10, 2008 No. 100-IV (hereinafter referred to as the Law on the Introduction ) until January 1, 2013, subparagraph 1 of paragraph 1 of Article 426 of the Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget” (Tax Code) dated December 10, 2008 No. 99-IV (hereinafter referred to as the Tax Code) was suspended and that during the period of suspension subparagraph 1 of paragraph 1 of this article is valid in the following wording:

“1) the special tax regime for small businesses includes:

special tax regime based on a one-time coupon;

special tax regime based on a patent;

special tax regime based on a simplified declaration”.

The procedure for applying a special tax regime based on a one-time coupon is regulated by Article 36 of the Law on Introduction. This article provides that the issuance of one-time coupons is carried out upon presentation of:

A special tax regime based on a one-time coupon is applied to:

· Citizens of the Republic of Kazakhstan, oralmans whose activities are episodic, carrying out the activities provided for in Article 36 of the Law on Introduction;

citizens of the Republic of Kazakhstan, oralmans, individual entrepreneurs and legal entities engaged in the sale of goods, performance of work, provision of services in the markets, with the exception of sales in kiosks, stationary premises (isolated blocks) in the market.

The one-time coupon is valid at the place of activity specified in the one-time coupon. The form of a one-time coupon is established by the authorized body.

It is important that the requirement for the issuance of supporting documents to the buyer is now enshrined in tax legislation. Thus, paragraph 12 of Article 36 of the Law on Introduction establishes that taxpayers in a document issued at the request of the buyer and confirming the fact of the sale of goods, performance of work, provision of services, are required to indicate the name of the market, the series and number of the one-time coupon, the date of issue of the one-time coupon.

The purchase act must also indicate the surname, name, patronymic of the seller, affix the seal of the market.

When acquiring inventory items (hereinafter referred to as goods and materials) at retail outlets from individual entrepreneurs operating under a special tax regime based on a patent, a procurement act must be attached to the advance report drawn up in the form approved by the enterprise, but the act must contain all mandatory details provided by the Law on Accounting. It is advisable to attach a copy of the patent of an individual entrepreneur to the procurement act.

When purchasing goods and materials from individual entrepreneurs and organizations operating under a special tax regime on the basis of a simplified declaration, as well as operating in the generally established manner, an invoice for the release of goods to the side (sales receipt), a KKM fiscal receipt, an invoice - invoice.

At the same time, an invoice may not be issued only in cases provided for in paragraph 15 of Article 263 of the Tax Code, namely in the case of:

1) making payments for the provided public utilities, communication services

to the population through banks using primary accounting documents that serve as the basis for accounting;

2) registration of passenger transportation with a travel ticket, including an electronic ticket issued in air transport;

3) presentation to the buyer of a check of a cash register in case of sale of goods, works, services to the population for cash;

4) provision of services provided for in Article 250 of the Tax Code (financial transactions exempt from VAT).

Situation:

The employee received a report several times sums of money for the purchase of household goods. During the inventory of settlements for accountable persons, it was found that he had an outstanding amount of 4,560 tenge. As a supporting document, he presented a sales receipt for this amount with the stamp “Paid” and without indicating the list of purchased household goods. The accountant did not accept such a document as a confirmation and, on the basis of the order of the head, included the indicated amount in the taxable income of the employee.

The following entries have been made in accounting

Table No. 4 "Charge of the amount in taxable income"

	Account correspondence

Accrued additional income employee		1250 "Short-term accounts receivable workers"
	3350 "Short-term wage arrears"
	3350 "Short-term wage arrears"
Accrued cumulatively on all taxable income of the employee social tax	7210 "Administrative expenses"	3150 "Social tax"
	7210 "Administrative expenses"

The legal form of relations within which a loan is provided with the emergence of obligations to repay it, is denoted by the category "loan".

Property relations in the form of a loan are regulated by Chapter 36 Civil Code Republic of Kazakhstan (hereinafter referred to as the Civil Code).

According to paragraph 1 of Article 715 of the Civil Code, under a loan agreement, one party (the lender) transfers, and in cases provided for by the Civil Code or the agreement, undertakes to transfer to the ownership (economic management, operational management) of the other party (borrower) money or things defined by generic characteristics, and the borrower undertakes to promptly return to the lender the same amount of money or an equal amount of things of the same kind and quality.

Article 718 of the Civil Code establishes that, unless otherwise provided by legislative acts or the agreement, the borrower shall pay remuneration to the lender for the use of the subject of the loan in the amount determined by the agreement.

On the basis of Article 722 of the Civil Code, the borrower is obliged to return the subject of the loan in the manner and within the time limits stipulated by the agreement. The subject of the loan, provided without a condition on the payment of remuneration, may be returned ahead of schedule. The subject of the loan, provided with the condition of payment of remuneration, may also be returned ahead of schedule, but with the consent of the lender or if it is provided for by the agreement.

Consequently, the norms of the Civil Code allow the provision of a loan without conditions for the payment of interest, that is, in this case, financial assistance is classified as a loan without the condition for the payment of interest.

According to the Civil Code, contractual obligations formalizing loan relations are divided into:

· credit;

commodity and commercial loan.

Mandatory terms of payment, urgency, repayment are applied to a bank loan agreement on the basis of Article 727 of the Civil Code.

Behind borrowed funds the borrower is obliged to pay remuneration (interest) to the lending organization (bank). Such relations are always formalized by the signing of a loan agreement, which must clearly indicate the amount, loan parameters, collateral, repayment terms, and possible sanctions if it is not returned.

Commodity and commercial credit is characterized by the fact that when granting a loan of things defined by generic characteristics, the fulfillment of the conditions on their quantity, assortment, completeness, quality, container and (or) packaging must be carried out in accordance with the rules on contracts for the sale of goods (Art. 406-492 of the Civil Code), unless otherwise provided by the contract.

The concept of "loan" is narrower, although there are many similarities with a loan, however, a loan, as a rule, is interest-free. In practice, it is issued by the employer to a full-time employee, if such relationships are provided for by the charter of the legal entity. A loan agreement or an agreement for the gratuitous use of property (property loan) is an agreement under which one party (the lender) transfers property for gratuitous temporary use to the other party (the borrower), and the latter undertakes to return the same property in the condition in which it received it, subject to normal wear and tear, or in the condition stipulated by the contract (clause 1, article 604 of the Civil Code). An essential feature of a loan agreement is its gratuitousness, another essential feature of a loan agreement is the right to use the loaned thing.

In the economic activities of many organizations, it is practiced to issue loans to employees ( interest-free loans). As a rule, in order to obtain a loan (loan), an employee draws up a request for funds to the head of the organization indicating the reason for which the loan (loan) is requested, for example, to purchase real estate, to repair an apartment, to purchase a car, to treatment.

The decision to grant a loan or a loan is taken by the administration of the enterprise independently or jointly with the trade union body (if any). For the correct registration of relations between the enterprise and its employees, it is necessary to clearly define the content of the loan (loan) agreement. After the employer makes a decision to issue a loan (loan) to the employee, the employee draws up an obligation in writing to repay it.

The obligation (agreement) must specify:

the amount of funds provided;

the purposes for which it will be used;

the form of issuance of funds - cash or non-cash;

the term for the return (repayment) of a loan (loan) by an employee:

Repayment in monthly installments

Immediately after the expiration of the period for which the funds were issued;

form of return - to the cash desk of the organization, to the current account, provision of equivalent property;

· terms of early return of funds with indication of the reasons (for example, dismissal of an employee, retirement).

The term for the return of the subject of a loan (loan) agreement, as well as the period for deferral (installment plan) of payment, is not limited by the Civil Code. The tax legislation does not establish any features of taxation depending on these terms. The return of a loan (loan) can be determined in the contract by deductions from wages. The agreement may provide for measures to ensure the fulfillment by the employee-borrower of his obligations to the enterprise-lender (for example, a pledge of real estate). In this case, the company minimizes its financial risks of repaying the loan, for example, when an employee is fired.

In accounting, the loan is reflected in the following entries

Table No. 5 "Correspondence of accounts when issuing a loan, loans"

	Account correspondence


Loan repaid by employee	1010 "Cash on hand", 3350 "Short-term wage arrears"	1250 "Short-term receivables of employees" (2150 "Long-term receivables of employees")

The reflection in accounting of transactions under interest-free loan agreements, as well as the procedure for their taxation, causes a lot of controversy among accountants, which are caused by various criteria for recognizing income in accounting and tax accounting. Below is the opinion of the author on this issue.

In accordance with Article 96 of the Tax Code, the value of any property, including works and services received by a taxpayer free of charge, is his income. The cost of property received free of charge, including works and services, is determined according to accounting data in accordance with International Financial Reporting Standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

In accordance with paragraph 3 of Article 12 of the Tax Code, the concepts of civil and other branches of the legislation of the Republic of Kazakhstan used in the Tax Code are applied in the sense in which they are used in these branches of legislation, unless otherwise provided tax code.

In accordance with paragraph 2 of article 13 of the Accounting Law, income is an increase in economic benefits during the reporting period in the form of an inflow or increase in assets or a decrease in liabilities that result in an increase in capital, other than an increase associated with contributions from equity participants.

In turn, paragraph 1 of Article 13 of the Law on Accounting establishes that an obligation is an existing obligation of an individual entrepreneur or organization arising from past events, the settlement of which will lead to the disposal of resources containing economic benefits.

Recall that, according to paragraph 1 of Article 715 of the Civil Code, under a loan agreement, one party (the lender) transfers money or things defined by generic characteristics to the other party (the borrower), and the borrower undertakes to promptly return to the lender the same amount of money or an equal number of things of the same kind and quality.

Consequently, the interest-free loan amount is repayable and the borrower has an obligation to return to the lender the same amount of money established by the agreement on time, which, accordingly, does not lead to income in accounting.

Since the economic benefit from the use of a loan or loan (on a repayment basis) without paying interest has not been received and is not subject to actual receipt in the future by a legal entity, which is expressly provided for in the concluded agreement, therefore, for tax purposes, there is no income included in the total annual income (hereinafter referred to as the SRS), and obligations for the calculation and payment of corporate income tax(hereinafter - CPN).

A loan is inherently a financial liability. The fair value of the loan is measured in accordance with IAS 39 Financial Instruments: Recognition and Measurement. For these purposes, the loan amount is discounted at market rates. This creates a difference between face value loan and its fair value, which is reflected in the income statement, that is, in accounting.

"Economic benefit" in terms of interest when providing an interest-free loan to an employee of an enterprise is not considered income in tax accounting in the Republic of Kazakhstan.

According to subparagraphs 5 and 7 of paragraph 2 of Article 84 of the Tax Code, for tax purposes, the following are not considered as income:

income arising from changes in the value of assets and (or) liabilities, recognized as income in accounting in accordance with International Financial Reporting Standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, except for receivable (received) from another person;

income arising in connection with the recognition of a liability in accounting in accordance with International Financial Reporting Standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting in the form of a positive difference between the amount of the obligation actually subject to fulfillment and the cost of this obligation recognized in accounting.

In addition, in accordance with paragraph 15 of Article 100 of the Tax Code, unless otherwise provided by the Tax Code, an expense arising in accounting in connection with a change in the value of assets and (or) liabilities when applying International Financial Reporting Standards and legislation of the Republic of Kazakhstan on accounting and financial reporting, except for payable (paid).

Situation:

The company provided a loan to its employee for a period of one year. During the first half of the year (6 months), the employee repaid the loan in the manner prescribed by the contract - by deduction from wages. Due to force majeure circumstances, the employee was no longer able to pay the balance of the loan. The employer decided not to collect the debt from the employee.

This situation should be reflected in the accounting

Table No. 6 "Correspondence of accounts in case of non-payment of a loan"

	Account correspondence

A short-term (long-term) loan (loan) was issued to an employee from the cash desk (transferred to a card from a current account)	1250 "Short-term receivables of employees" (2150 "Long-term receivables of employees")	1010 "Cash on hand" (1030 "Cash in current bank accounts")
Part of the loan (loan) repaid	1010 "Cash on hand"	1250 "Short-term receivables of employees" (2150 "Long-term receivables of employees")
The part of the loan (loan) not paid by the employee is the employee's income	3350 "Short-term wage arrears"	1250 "Short-term receivables of employees" (2150 "Long-term receivables of employees")
The balance of the loan, at the decision of the employer, was written off as expenses at the expense of net income (non-deductible expenses)		3350 "Short-term wage arrears"
Withheld personal income tax	3350 "Short-term wage arrears"	3120 "Individual Income Tax"
Mandatory pension contributions withheld	3350 "Short-term wage arrears"	3220 Pension Contribution Liabilities
The social tax is accrued on all incomes of the employee in the aggregate	7210 “Administrative expenses” (sub-account “Non-deductible expenses”)	3150 "Social tax"
Social contributions accrued	7210 “Administrative expenses” (sub-account “Non-deductible expenses”)	3210 "Social Security Obligations"

Conclusion

In conclusion, it is possible to pass conclusions about whether the goals and objectives set in the introduction to this work and reflecting the relevance of this topic were achieved in the process of writing the work.

Namely, the basics of accounting for settlements with accountable persons are considered. The main directions of spending the accountable amounts are determined: for economic needs, for travel and hospitality expenses.

The main primary documents and regulations used in the processing of settlements with accountable persons in accounting are considered.

The main primary document reflecting settlements with accountable persons is an advance report.

In this term paper the organization of accounting for settlements with accountable persons was considered, as well as the general theory of accounting for these settlements. As a rule, in organizations, money under the report is issued quite often and to different employees. Settlements with accountable persons take place in almost every enterprise and are very diverse.

Settlements with accountable persons are of particular relevance. These calculations allow you to increase the turnover of raw materials and materials, and ultimately cash. Having no special warehouses for long-term storage of products (stocks of raw materials and materials can be stored for up to two weeks), its purchase for cash makes it possible to conduct continuous production and subsequent sale finished products. Acquisition of agricultural products by an accountable person provides additional guarantees of its quality. It should be noted that some firms sell products only for cash. In this case, the supplier may not leave the goods in his warehouse. Issuing an invoice, transferring funds on it does not guarantee receipt of goods on time and not selling them to third parties.

If there is a business need for business trips, cashless payments are not quick for such purposes (especially for urgent business trips), hotels do not work by transfer, as well as payment for bed linen, additional expenses(except for buying tickets, but this is a laborious process) are paid for in cash.

The following issues are considered: the concept of accountable amounts, the right and procedure for receiving money under the report when purchasing goods, products from individuals and legal entities, when sending accountable persons on business trips abroad and business trips in Russia, documenting the relevant operations, reflecting settlements with accountable persons in accounting.

All of the above emphasizes the importance of the chosen topic in the conditions of modern functioning for the organization.

In general, having studied the organization of accounting for settlements with accountable persons, I can draw the following conclusions:

Any organization, be it a construction company, a financial organization, a law firm, etc., is faced with the need to purchase inventory items, as well as works and services for cash, with the direction of its employees on business trips, in order to improve their skills, in due to production needs, for the conclusion of any contracts.

Those. every organization faces such calculations. And, therefore, accounting for settlements with accountable persons should be given no less attention than, for example, accounting for fixed assets or accounting for labor and wages. Accounting for settlements with accountable persons occupies a special place in accounting.

List of sources used

1. Nurseitov E.O. Accounting in organizations: Textbook. -Almaty, 2006.-472p.

2. Sheremet A. Management accounting. Textbook - M.: FBK-Press, 2004 - 512s.

3. Order of the Ministry of Finance of the Republic of Kazakhstan “On Approval of the Standard Chart of Accounts” dated May 23, 2007 No. 185

4. Order of the Ministry of Finance of the Republic of Kazakhstan "On approval of the forms of primary documents" dated June 21, 2007 No. 216

5. Keulimzhaev K., Akimova B. Production accounting / / Accounting and tax accounting in Kazakhstan, No. 3, 2005 - Almaty: BIKO Publishing House, pp. 169-196

...

Accounting of settlements with accountable persons at the enterprise

From the point of view of economic content, business transactions for the use of funds that are issued under the report to accountable persons need special attention from the accounting department of the enterprise.

The main problem in the area under study is the fact that in modern conditions the volume of transactions with the organization's cash is quite large and depends on the nature and scale economic activity organizations. Therefore, the importance of reliable, correct and complete accounting of business transactions for the issuance of funds from the report and their targeted spending by accountable persons is obvious. In addition, it can be objectively argued that the effective organization of accounting for settlements with accountable persons is of particular importance for the management of the enterprise in the context of preventing misappropriation of the organization's funds.

To obtain reliable information about the course of business processes at enterprises, financial accounting is organized. "Accounting financial accounting is a system for collecting and processing accounting information necessary for the preparation of financial statements. Financial accounting includes information on accounting for balance accounts, is used not only within the enterprise, but also by external users. Financial accounting is regulated normative documents" .

The main tasks of accounting financial accounting shown in Figure 1.

Rice. 1. The main tasks of financial accounting

In accordance with the goal of obtaining reliable information about the business processes at the enterprise and the tasks of financial accounting, the main accounting processes are a linear system representing the sequence of work with accounting information.

Settlements with accountable persons are important site financial accounting, which is due to the nature of the occurrence of this type of operations in the economic activity of the enterprise. In the activities of an enterprise, it often becomes necessary to pay certain expenses in cash, make purchases at other enterprises for cash, pay for business trips, and so on. In such situations, the employee of the enterprise is given cash under his responsibility to perform certain actions. Such employees are called accountable persons: "accountable persons are employees of the enterprise who have received cash in advance for upcoming administrative and business and travel expenses" .

The purpose of accounting for settlements with accountable persons:

Summarizing information on settlements with employees of the enterprise, according to the amounts issued to them under the report for administrative, economic and operating expenses, business trips, as well as settlements with employees for reimbursement of costs incurred by them in the course of economic activity.

The list of officials who, by the nature of their work, have the right to receive cash at the cash desk against a report for operational and economic needs, is annually approved by the head of the enterprise in an order indicating the last name, first name, patronymic, position, for what purpose the accountable amount can be issued and its size limit. These amounts are limited; the issuance of cash for economic needs is provided for by the enterprise's estimate. The basis for issuing an accountable amount is an order. An accountable amount can be issued to an employee of an enterprise who does not have debts for previously received accountable amounts. The amount issued under the report should be spent only for its intended purpose.

Consequently, the tasks of financial accounting of settlements with accountable persons facing the accounting department of an enterprise are associated with several aspects of the accounting process.

The main aspects of accounting for settlements with accountable persons

	Characteristic
	Has the head of the enterprise determined the circle of persons who are granted the right to receive money under the report
	Are advances issued to accountable persons in excess of the established amounts or to persons who have not reported on previously received amounts
	Is it not allowed to pay through accountable persons expenses that could be paid directly from the cash desk or from the settlement accounts of the enterprise
	Does the head of the enterprise confirm the expediency of the expenses incurred?
	Are expenses from accountable amounts reflected in accounting in a timely manner?
	Do accountable persons spend the amounts received for the purposes for which these amounts were issued

At the same time, according to accounting data, information should be generated that is suitable for making managerial decisions related to improving efficiency, both directly in the organization of financial accounting and the accounting process, and related processes. Consequently, the state of accounting for settlements with accountable persons should not reduce the effectiveness of the current accounting system at the enterprise. Thus, we can make an objective conclusion that the accounting of settlements with accountable persons occupies a special place in the accounting system at the enterprise, since the information provided affects individual performance indicators of the enterprise.

In accordance with this, the tasks of this section of the enterprise's accounting are related to the control, reliability and formalization of business transactions related to the provision of funds to the account.

Tasks of accounting for settlements with accountable persons are shown in Figure 2.

Rice. 2. Tasks of accounting for settlements with accountable persons

Legal regulation of accounting for settlements with accountable persons

Legal regulation of accounting for settlements with accountable persons is carried out within the framework of the current system of accounting regulation.

The first level, along with other legislative acts, forms the federal law"On Accounting" dated 06.12.2011 N 402-FZ (as amended on 04.11.2014).

The second level of accounting regulation is the Accounting Regulations (PBU).

The regulation of accounting for settlements with accountable persons is related to PBU 10/99 "Expenses of the organization", which indicates the fundamental aspects of the recognition of expenses incurred by the organization in accordance with the rules for the formation of information on expenses in accounting commercial organizations, within this area of accounting.

The chart of accounts for accounting of the financial and economic activities of the organization with the Instructions for its use, which is approved by the Ministry of Finance of the Russian Federation, is considered the most important document of the third level of accounting regulation.

The fourth level of accounting regulation includes orders, instructions, instructions issued by the organization itself: a working chart of accounts, accounting policies, etc.

According to the Instructions for the Application of the Chart of Accounts, accounting of settlements with accountable persons is carried out on account 71 "Settlements with accountable persons". The account for accounting for settlements with accountable persons summarizes information on settlements with employees and the amounts of funds issued to them under the report for administrative, business and other expenses.

Thus, we can conclude that the legal regulation of accounting for settlements with accountable persons is currently determined in accordance with four levels of accounting regulation.

Accounting for transactions on settlements with accountable persons

Account 71 "Settlements with accountable persons" is used to account for transactions on settlements with employees who received money for a specific purpose. The balance of the account reflects the amount of debt of accountable persons to the enterprise or the amount of unreimbursed overspending. The general procedure for issuing accountable amounts and reporting on them is provided for by the Instruction of the Bank of Russia "On the Procedure for Conducting Cash Transactions by Legal Entities and the Simplified Procedure for Conducting Cash Transactions" individual entrepreneurs and small businesses". The enterprise keeps records of settlements with accountable persons in accordance with applicable regulations.

The basis for issuing the accountable amount is the order of the head, also certified by the signature of the chief accountant. The amount of the disbursement for expenses depends on the nature upcoming expenses and is issued in the form of a cash advance within the estimated amount of expenses. An accountable amount can be issued to an employee who does not have debts for previously received accountable amounts. The intended use of the amounts issued under the report is controlled by the chief accountant. The issuance of funds is issued by an account cash warrant after the accounting department calculates the amounts due. The amounts issued under the report for business and operating expenses are called normalized and are included in the cost of the organization's products.

The procedure for issuing funds for operational and economic needs and travel expenses should be fixed in the Accounting Policy of the enterprise. Operating and administrative expenses include expenses for the acquisition of material assets, stationery, postage, payment monetary documents and so on. The amount of travel expenses is calculated on the basis of the relevant provisions of the Accounting Policy of Enterprises. Payment of hospitality expenses may not be provided for in the Accounting Policy.

Accounting for settlements with accountable persons for the amounts issued by him against a report from the cash desk or transferred by him through the communication authorities, intended for making operational or business expenses, acquiring small lots of various materials or paying expenses during business trips, is kept on account 71 "Settlements with accountable persons".

The debit of the account records the amounts of the reimbursed overspending and newly issued under the report on the basis of cash outflow orders, the credit - the amounts used according to advance reports and handed over by incoming cash orders (unused).

The issuance of funds under the report is made out by the following entry:

Debit 71 Credit 50 for the amount of cash issued.

The return of unused funds to the cash desk of the enterprise is made out by the following entry

Debit 50 Credit 71 for the amount of cash deposited

Account 71 "Settlements with accountable persons" is debited for the amounts issued under the report in correspondence with the cash accounts. For the amounts spent by accountable persons, account 71 "Settlements with accountable persons" is credited in correspondence with accounts that take into account costs and acquired values, or other accounts, depending on the nature of the expenses incurred.

Accountable amounts not returned by employees within the established time limits are reflected in the credit of account 71 "Settlements with accountable persons" and the debit of account 94 "Shortages and losses from damage to valuables". In the future, these amounts are debited from account 94 "Shortages and losses from damage to valuables" to the debit of account 70 "Settlements with personnel for wages" (if they can be deducted from the employee's wages) or 73 "Settlements with personnel for other operations" ( when they cannot be deducted from the employee's wages).

Basic accounting entries for account 71 "Settlements with accountable persons"

Accountable persons, in confirmation of the expenses of advances received, are obliged to submit an advance report to the accounting department with the attachment of original documents confirming the expenditure of funds received at the enterprise.

With regard to travel expenses, the accountable person must account for the amounts received and spent within three days of his return. To this end, he draws up an advance report based on original documents confirming the expenses incurred (shop invoices, sales receipts, railway, air and other tickets), a report on the work done (task completion) and a travel certificate is attached.

For advance amounts for economic and operational needs, the report must be submitted on the next business day after the expiration of the period for which the accountable amount was issued.

The expediency of the expenses incurred is confirmed by the immediate supervisors, depending on the purpose of the expenses. After checking the advance report by the accountant and determining the amount to the report, the latter is approved by the head of the enterprise and accepted for accounting.

If, with the advance report, there are sales receipts of retail stores for various materials purchased from accountable amounts, these materials must be handed over to the enterprise's warehouse, and a general receipt invoice is issued for them.

The balance of unused amounts shall be handed over by the accountable person to the cash desk on the basis of an incoming cash order at the same time as the advance report is submitted, and the overspending is issued from the cash desk on the basis of an expenditure cash order on the day the advance report is submitted.

According to the order of the head, the amounts issued under the report should be spent for the intended purpose, and the transfer of accountable amounts from one person to another is prohibited. New advances are issued to an accountable person only on condition of full settlement of the advance payment previously issued to him. For persons who did not submit reports and supporting documents in spending accountable amounts within the established time limits or who did not return the balances of unused advance payments to the cash desk of the enterprise, the accounting department has the right to deduct from it in an indisputable manner upon the next payment of wages the accountable amount of debt due to the employee in the manner provided by the current legislation.

The administration of the organization independently decides on the amount of the amounts allocated for the report, in accordance with the production need and on the basis of a retrospective analysis of similar expenses in previous periods.

The register for accounting for operations on the movement of accountable amounts and settlements with accountable persons in organizations is journal-order No. 7 - a combined register that combines analytical and synthetic accounting with a linear form of recording in a single system. The figure shows an example of a journal-order No. 7.

One line is assigned to each amount issued under the report in the journal-order, and as the advance report is submitted, unused amounts are deposited at the cash desk or money is received to pay off the overspending, the amounts for these operations will be recorded on the same line.

The use of journal-order No. 7 eliminates the need to maintain accumulative statements, cards and turnover sheets for account No. 71 "Settlements with accountable persons", which contributes to a sharp reduction in accounting work. At the same time, journal-order No. 7 retains the chess form of the record, which is the basis of the journal-order form of accounting, in terms of decoding the turnover on the credit of account 71 "Settlements with accountable persons."

The positional form of recording and the conduct of calculations for each advance report bring clarity to the calculations, increase the control functions of accounting.

The basis for filling out the journal-order No. 7 are expenditure cash orders for the amounts issued to employees under the report, advance reports - for the amounts spent; new incoming or outgoing cash orders - for discrepancies in the amounts received and spent. Advance reports are accepted for accounting, checked by the chief accountant for the correctness of the presentation and on the merits of information, in relation to the expediency and necessity of expenses, their compliance with the purpose of the advance, and approved by the head of the enterprise. The chief accountant processes the advance report, putting down on the documents and on the report the corresponding accounts corresponding to the direction of the expense.

The date of issue of funds under the report and the status of settlements at the beginning of the month (debit - the amounts remaining under the report, credit - the amount of unreimbursed overspending) with each of the accountable persons are entered in the journal-order No. 7. These entries are taken from the journal-warrant number 7 for the last month.

Analytical accounting of settlements in the journal-warrant No. 7 is carried out for each separately issued amount for the report. The lines of the journal-order No. 7 reflect the issued advances, the write-off of expenditure amounts based on the approved advance report, as well as the issuance of overspending and the return of unused advances. Thus, transactions for each advance report are reflected in only one line of the order journal No. 7.

When developing the cashier's reports, the amounts issued under the report are entered in the journal-order No. 7. At the same time, the date of issue and the corresponding account are indicated, which corresponds to the current accounting procedure and accounting system in the organization.

In the event that an accountable person who is on a long business trip, or in other cases is given (transferred) an additional advance, in the section "Issued to the account", according to cash, bank and other documents, the amounts issued to compensate for the overspending are established. The amounts of unused advances transferred to the cash desk and to the current account, as well as deducted from the wages of workers and employees, are reflected. Entry in this section of the journal-order No. 7 is made on the basis of documents on the cash desk, bank and payroll.

The sums issued under the report and in compensation for overspending, as well as the amounts of returned and withheld unused advances, are reconciled by the chief accountant. Verified and approved advance reports are recorded in the appropriate columns, indicating the amounts approved for the advance report. Based on the markup of the corresponding accounts in advance reports, entries are made in the columns corresponding to these accounts.

In order to determine the amount of the total on the credit of account 71 "Settlements with accountable persons", it is necessary to add up the amounts handed over by accountable persons to the cash desk, deposited to the current account and withheld from wages, as well as the amounts written off according to approved advance reports. The total amount of credit turnover on account 71 "Settlements with accountable persons" is entered in the General Ledger. The composition of the amounts charged to the debit of accounts 10 "Materials", 41 "Goods" includes the cost of material assets at discount prices, the amount of transportation and procurement and other expenses for the procurement and acquisition of material assets. The cost of acquired material assets based on the amounts in the journal-order No. 7 is determined according to a special certificate filled out on the basis of copies of receipt documents (waybills, receipt acts, receipt orders) that are attached to the advance reports of accountable persons. In practice, most often a general receipt is issued on the basis of accompanying documents for acquired material assets, payment for which was made by accountable persons from the amounts of money issued to them under the report.

In the journal-order No. 7, columns are provided to reflect the balance at the beginning of the month, debit turnovers and credit turnovers. The balance at the end of the month for each position (line) is transferred to journal-order No. 7 of the next reporting month. This balance carry forward reduces the number of entries. After the end of all entries, the journal-order No. 7 is checked and signed by the chief accountant.

Problems of accounting for settlements with accountable persons

In the course of studying the state of accounting for settlements with accountable persons at enterprises, problems typical for this section of accounting can be identified.

Typical violations of accounting for settlements with accountable persons

	Description
	In the organization, in practice, the hidden advance payment of employees of the enterprise in cash for personal needs is allowed, the issuance of which from the cash desk is issued under the guise of advances for economic needs.
	There are cases of advance payments to employees for economic needs without specifying the fact of making targeted expenses or qualifying economic expenses as operating expenses without supporting documents.
	There are cases of untimely reporting of accountable persons for spending the funds received under the report.
	The advance report of accountable persons does not always correspond to the purposes of spending the funds received under the report, according to the order of the head.
	Contradictions arise when attributing the expenses of accountable persons to a specific item of expenditure due to incorrect information provided by accountable persons.

Improving the accounting of settlements with accountable persons

Thus, although the accounting process in an organization can be established quite effectively, and the accounting of settlements with accountable persons is quite rational, the accounting policy in relation to this aspect of accounting can often be presented in general terms, which is a rather significant drawback. In accordance with this, it is necessary to make some changes to the accounting policy in terms of concretizing the document management system and tracking settlements with accountable persons and reflecting related business transactions in the enterprise's accounting information system.

With regard to accounting for settlements with accountable persons, the following points should be fixed and prescribed in the accounting policy:

types of primary documents used in accounting for transactions related to settlements with accountable persons, accounting for expenses incurred, the procedure for filling them out and accepting them for accounting, as well as the document flow process for these operations and settlements in accordance with the procedure for providing funds under the report in force at the enterprise;
the procedure and time of recognition of expenses incurred by an accountable person and their attribution to the cost of the enterprise's products;
the procedure and time for accruing debts for settlements with accountable persons;
document the main transactions used to reflect settlements with accountable persons, and formalize the procedure for reflecting these transactions in the enterprise accounting system;
the procedure for conducting an inventory of settlements with accountable persons;
fix the list of expenses that should be taken into account on account 44 "Expenses for sale", made from the amounts of funds issued under the report on operating expenses;
fully reflect the methods for assessing the costs incurred by accountable persons for compliance with the purposes of spending and attributing costs to specific items of expenditure in order to avoid possible contradictions in the accounting system.

It should be noted that when fixing the list of expenses that should be taken into account on account 44 "Sales expenses", one should also include the procedure for writing off these expenses in the cost of sales in full amount expenses recognized in reporting period. Attribution of sales expenses to the cost of sold finished products forms a more complete cost.

According to the provisions of PBU 1/2008, it is possible to change the accounting policy only in some cases, which include the development by the enterprise of new accounting methods that would allow displaying more fair presentation business facts. Therefore, the proposed changes in accounting policies would not be illegal.

The implementation of these measures will make it possible to more objectively generate accounting information on the status of settlements with accountable persons, to avoid possible distortions of these financial and economic indicators, which, in turn, will reduce the likelihood of making incorrect management decisions.

conclusions

Accounting for settlements with accountable persons in the framework of economic activity and the development of an enterprise is a natural and objective process in the modern economy, since the basis of the economic activity of any manufacturing enterprise constitute operations related to the receipt and expenditure of funds. Thus, a complete, accurate, timely and reliable reflection in accounting of operations for the issuance of a report and the use of funds by accountable persons is a necessary condition for the formation of a reliable information picture for the management of the enterprise.

The significance of this section of accounting is due to the significance of all business transactions related to the use of the enterprise's funds by accountable persons, with which intra-economic processes are associated within the framework of the economic activity of the enterprise. The goals and objectives of accounting for settlements with accountable persons are related to the control, reliability and formalization of operations for the issuance and expenditure of accountable funds.

Legal regulation of accounting of settlements with accountable persons corresponds to the general four-level system of accounting regulation. In accordance with the chart of accounts and instructions for its application, accounting for settlements with accountable persons of funds is carried out using account 71 "Settlements with accountable persons". The reflection of the accounting of settlements with accountable persons in the accounting policy of the organization is associated with a number of aspects that are essential for accounting for the organization's cash flow, primarily cash transactions.

In this area of accounting, typical violations most often occur related to the issuance of funds under the report. At the enterprise, there are cases of inappropriate provision of funds under the report under the guise of advances for economic needs, incorrect confirmation of the commission of targeted expenses and the absence of supporting documents, untimely reports on the spent accountable amounts, and also there are contradictions on the content of the expenses incurred. In addition, the organization does not have a documented and formalized procedure for issuing funds under the report and reflecting operations for their expenditure.

Bibliography

Federal Law "On Accounting" dated December 6, 2011 N 402-FZ (as amended on May 23, 2016).
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Accountable persons are all, without exception, full-time employees of the organization (working under an employment contract) who have received advance cash from the cash desk. As a rule, cash is issued in the sub-report for upcoming travel expenses, as well as for paying household stationery, postage, expenses associated with the purchase of materials for small wholesale in retail trade, and for other economic needs.

Funds in the account are issued on account cash warrants and must be spent strictly for their intended purpose. In addition, accountable funds cannot be attributed to the income of an individual - an employee of the company. In this case, the expenses of the accountable person, made in foreign currency, are recalculated into rubles at the exchange rate of the Central Bank of the Russian Federation, established on the date of approval of the advance report.

Settlements with accountable persons imply, firstly, insignificant amounts of money entrusted to employees in order to implement the organization's mediating functions, and secondly, the impossibility of their implementation in a cashless manner. All transactions for settlements with accountable persons are characterized by a limited, previously known list and rather a high degree their regularity.

Among the internal documents used in settlements with accountable persons are lists of accountable persons approved by the management of the enterprise, estimates of representation expenses, orders for the approval of these estimates, advance reports, as well as logs for registering reports. In addition, if there were facts of sending employees on business trips at the enterprise, the relevant orders of the management should also be available. In turn, the internal control system, among other things, must necessarily include the fundamental principles that determine the procedure for making settlements, formally enshrined in the accounting policy of the organization.

Cash transactions here are formalized by standard interdepartmental forms of primary accounting documentation for enterprises and organizations. The issuance of cash from the cash desks of enterprises is carried out according to the account cash warrants of the unified form N KO-2 or other duly executed documents, including payrolls, applications for the issuance of money and invoices, with the imposition of a stamp on these documents with the details of the cash warrant.

The issuance of cash against the report on expenses associated with business trips is made within the limits of the amounts due to business travelers for these purposes. Documents for the issuance of money are signed by the head, chief accountant of the enterprise or other authorized persons. When issuing money on an account cash warrant, the cashier requires the presentation of a passport or other document proving the identity of the recipient, writes down the name and number of the document, by whom and when it was issued.

For the funds received, accountable persons must draw up an advance report with supporting documents for the purchased goods. Supporting documents include sales receipts and travel tickets, which are presented to the accountant. If the purchased goods are not credited, the accountable amount is credited to the total annual income of the accountable person. At the same time, the very procedure for issuing and reporting on the use of accountable amounts is established by order of the head of the organization.

Employees who have received cash on account are required, no later than three working days after the expiration of the period for which they were issued, or from the day they return from a business trip, to submit a report on the amounts spent to the accounting department of the enterprise and make a final settlement on them. The advance report form is unified and is given in the Decree of the State Statistics Committee of Russia dated August 1, 2001 N 55 "On approval of the unified form of primary accounting documentation N AO-1" Advance report ". Cash is issued for the report subject to the full report of a particular accountable person on previously issued to him in advance.The report is checked by the accounting department.

The verified advance report is approved by the head or an authorized person and is accepted for accounting. The balance of the unused advance shall be handed over by the accountable person to the cash desk of the organization according to the incoming cash order in the prescribed manner. The overspending on the advance report is issued to the accountable person on the account cash warrant. Based on the data of the approved advance report, the accounting department writes off the accountable amounts of money in the prescribed manner.

The system of intra-organizational control over settlements implies the existence of a list of employees approved by the head who are entitled to receive accountable funds, an approved procedure for submitting written applications for the issuance of funds indicating the reasons for such issuance and compliance by the employees of the enterprise with the established reporting deadlines for the amounts issued, as well as the deadlines for repayment remaining funds.

In addition, we can talk about any kind of control only if the company has no arrears on accountable funds, compliance with the ban on issuing funds to employees who have not reported on previously received amounts, analytical accounting of travel and hospitality expenses, registration of proper supporting documents attached to advance reports, as well as endorsement of advance reports.

Now as for business trips. A business trip is a trip of an employee by order of the head of the enterprise to perform an official assignment outside the place of permanent work. In the case when a citizen is sent on a trip by an enterprise with which he does not have labor relations and, therefore, is not under the administrative subordination of the head of this enterprise, such a trip cannot be considered a business trip. The direction of an employee on a business trip is formalized by the issuance of a travel certificate issued on the basis of an order.

Travel expenses are recognized as costs associated with the management of production and form expenses for ordinary species activities. Recognition of travel expenses as expenses incurred by the organization in accordance with the rules for the formation of information on the expenses of commercial organizations in accounting is carried out on the basis of the Accounting Regulations "Expenses of the organization" (PBU 10/99), approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n.

When an employer pays a taxpayer for travel expenses both within the country and abroad, taxable income does not include daily allowances paid within the limits established in accordance with applicable law, as well as actually made and documented targeted travel expenses up to destinations and back, fees for airport services, commission fees, travel expenses to the airport or train station at the points of departure, destination or transfers, baggage, expenses for renting accommodation, paying for communication services, obtaining and registering an official foreign passport, obtaining visas, as well as expenses associated with the exchange of cash currency or a check in a bank for cash foreign currency.

If the taxpayer fails to submit documents confirming the payment of expenses for renting a dwelling, the amounts of such payment are exempt from taxation within the limits established in accordance with the law. That is, no more than 700 rubles for each day of being on a business trip on the territory of the Russian Federation and no more than 2,500 rubles for each day of being on a business trip abroad.

At the same time, the same taxation procedure applies to payments made to persons who are in the power or administrative subordination of the organization (if there is an employment contract), as well as members of the board of directors or any similar body of the company arriving to participate in a meeting of the board of directors, board or other similar body of this company.

It should be remembered that the amount of travel expenses to the place of business trip and back are included in the expenses of the organization without VAT. Travel expenses, in particular, include expenses for travel to and from the place of business trip by air, sea, rail, road, including the cost of advance ticket sales and fees for the use of bedding and expenses for renting accommodation. Tax deductions are made on the basis of invoices issued by sellers when the taxpayer purchases goods and services and confirms the actual payment of tax amounts. In addition, tax amounts are subject to reimbursement within the limits established by law.

In the case under consideration, these deductions are made on the basis of travel documents of the established form. A travel ticket, in which the amount of tax is allocated in a separate line, is the basis for deducting the amounts of VAT paid on travel services to the place of a business trip and back, without an invoice. Airlines should not issue invoices here.

The amounts of VAT paid when transporting employees of the organization by rail with the rotational organization of work are accepted for deduction on the basis of railway tickets, in which the amount of VAT is highlighted in a separate line. The same applies to e-tickets. However, here it is necessary to take into account that the deduction is possible only if VAT is specifically separated from the total ticket price and presented in figures. In cases where VAT is simply mentioned on the ticket (including VAT), serious difficulties may arise in obtaining a deduction.

Another common type of settlements with accountable persons are settlements for hospitality expenses. Representation expenses include the taxpayer's expenses for the official reception and maintenance of representatives of other organizations participating in negotiations in order to establish and maintain mutual cooperation, as well as participants who arrived at meetings of the board of directors.

Hospitality expenses include expenses for holding an official reception for these persons, transportation of these persons to the venue of the representational event and back, buffet service during negotiations, payment for the services of translators who are not on the staff of the taxpayer. This does not include expenses for the organization of entertainment, recreation, prevention or treatment of diseases. At the same time, entertainment expenses during the reporting period are included in other expenses in the amount not exceeding 4 percent of the taxpayer's labor costs for this reporting period.

Synthetic accounting registers, where operations with accountable amounts are reflected, are the general ledger, cash flow statement in form No. 4 and the balance sheet line “other receivables, payments for which are expected within 12 months”, journal order No. 7 and other accounting registers on account 71.

According to the Order of the Ministry of Finance No. 94n dated October 31, 2000, which approved the Chart of Accounts and Instructions for its application, analytical accounting of settlements with accountable persons must be kept for each amount issued under the report.

To do this, in order to summarize information on settlements with employees in terms of amounts issued to them against a report on administrative, economic and other expenses, organizations use account 71 “Settlements with accountable persons”. Account 71 "Settlements with accountable persons" is debited for the amounts issued under the report in correspondence with the cash accounts. For the amounts spent by accountable persons, account 71 “Settlements with accountable persons” is credited in correspondence with accounts that take into account costs and acquired values, or other accounts, depending on the nature of the expenses incurred.

Accountable amounts not returned by employees on time are reflected in the credit of account 71 “Settlements with accountable persons” and the debit of account 94 “Shortages and losses from damage to valuables”. They are written off from account 94 “Shortages and losses from damage to valuables” either to the debit of account 70 “Settlements with personnel for wages” if they can be deducted from the employee’s wages, or to the debit of account 73 “Settlements with personnel for other operations” if there is no possibility of deduction from the employee's salary.

The concept of an accountable person

Definition 1

Accountable person is a full-time employee of the company who received advance cash from the cash desk of the enterprise. Usually, cash funds are issued for travel expenses, for payment of business expenses, for the purchase of materials and other needs.

Cash funds are issued to the account on account cash warrants, and they can be spent exclusively for their intended purpose. Accountable funds do not relate to the income of individuals - employees of the enterprise. The accountable person's expenses incurred in foreign currency are subject to conversion into rubles at the exchange rate of the Central Bank of the Russian Federation fixed on the date of approval of the advance report.

Internal organizational documents used in settlements with accountable persons include:

lists of accountable persons approved by the company's management,
representation expenses,
orders for the approval of estimates,
expense reports,
reporting logs.

In addition, when sending employees on business trips, appropriate orders must be issued. Cash transactions in settlements with accountable persons are drawn up in standard forms of primary documents. The issuance of cash from the cash desk is carried out according to the expenditure cash warrants.

The issuance of cash related to business trips is carried out within the limits of the amounts due to the seconded employees for these purposes. Documents for the issuance of money must be signed by the head, chief accountant of the organization or other authorized employees. The cashier must require the presentation of a passport or other document proving the identity of the recipient when issuing money on an expenditure cash order.

Accountable persons must report for the funds received by compiling an advance report and attaching supporting documents for the purchased goods to it. Supporting documents in this case include:

sales receipts,
cashier's checks,
travel tickets.

If the purchased goods are not credited to the warehouse of the organization, then the accountable amount must be included in the total annual income of the accountable employee. The procedure for issuing accountable amounts and reporting on them is determined by the order of the head of the company.

Employees who received cash under the report must, no later than three working days after the expiration of the period for which the money was issued, submit a report on the spent funds to the accounting department of the organization and make the final settlement. The advance report form is unified and is represented by the form AO-1 “Advance report”. The subsequent issuance of money under the report can be made only with the full report of a particular accountable person on advances issued earlier. The report is checked by an accountant.

The advance report verified by the accountant must be approved by the head and then accepted for accounting. The rest of the unused funds shall be transferred to the cash desk of the enterprise according to the incoming cash order. The overspending on the advance report is issued on the accountable cash warrant to the accountable person. Based on the approved advance report, the accountant writes off the accountable amounts of money in a certain order.

Intraorganizational control over settlements with accountable persons

Intraorganizational control over settlements with accountable persons includes:

an approved list of employees eligible to receive accountable funds,
the approved procedure for submitting applications for the issuance of funds, indicating the purpose of such issuance,
observance by the employees of the organization of the established deadlines for the report on the amounts issued and the deadlines for the return of the balance of funds,
no arrears on accountable funds,
compliance with the ban on the issuance of funds to employees who have not reported on previously received advances,
conducting analytical accounting travel and hospitality expenses,
preparation of necessary supporting documents for advance reports,
endorsement of advance reports.

A business trip is a trip of an employee of the organization by order of the head to perform official assignments outside the place of permanent work. The sending by an enterprise of a person with whom it does not have an employment relationship cannot be considered a business trip.

Costs are business trip expenses related to production management. These costs form the costs of ordinary activities.

When an employer pays an employee travel expenses, taxable income does not include:

per diem, paid within the norms,
incurred and documented travel expenses to and from the destination,
airport taxes,
travel expenses to the places of departure, destination or transfers,
commission fees,
baggage allowance,
housing costs,
communication service charges,
expenses for obtaining and registering an official foreign passport, and obtaining visas,
expenses related to currency exchange.

If the seconded employee (taxpayer) has not submitted documents confirming the payment of expenses for renting a dwelling, then the amounts of such payment within the limits established by law are exempt from taxation. The maximum amounts are: up to 700 rubles per day for a business trip in Russia and up to 2,500 rubles per day for a business trip abroad.

Remark 1

The amount of travel expenses to the place of business trip and back are included in the company's expenses without VAT. The tax deduction is made on the basis of the invoice issued by the seller. Tax amounts are reimbursed within the limits established by law. A travel ticket issued according to the established model, in which the amount of VAT is highlighted in a separate line, makes it possible to deduct the amount of VAT without an invoice. This also applies to e-tickets. Please note that a deduction is possible only if the tax is separated from the total ticket price and presented in figures.

Another type of settlement with accountable persons is settlement of hospitality expenses. Representation expenses are expenses for the official reception and maintenance of representatives of other companies who participate in negotiations, as well as participants in a meeting of the board of directors. Expenses for entertainment, recreation, prevention and treatment of diseases do not apply to entertainment expenses. It should be noted that hospitality expenses are included in other expenses in the amount of not more than four percent of the company's labor costs for the reporting period.

The registers of synthetic accounting, which reflect transactions on settlements with accountable persons, include:

main book,
cash flow statement (form No. 4),
line balance sheet“Other receivables for which payments are expected within 12 months”,
journal-order number 7,
other accounting registers on account 71.

Analytical accounting of settlements with accountable persons is carried out for each amount that is issued for the report. To summarize data on settlements with employees in terms of amounts issued against the expense report, enterprises use account 71 “Settlements with accountable persons”. For the amount of funds issued under the report, 71 accounts “Settlements with accountable persons” are debited with cash accounts. For the amount of funds spent by accountable persons, 71 accounts are credited in correspondence with accounts for accounting for expenses and acquired values, or other accounts, the choice of which is determined by the nature of the expenses incurred.

The accountable amounts that the employees did not return within the prescribed period are recorded on the credit of 71 accounts and the debit of 94 accounts “Shortages and losses from damage to valuables”. Write-off of these amounts from account 94 “Shortages and losses from damage to valuables” is made to debit 70 of account “Settlements with personnel for wages”, provided that they can be deducted from the employee’s salary, or to debit 73 of account “Settlements with personnel for other operations, provided that there is no possibility of deduction from wages.

Accountable persons - employees of the organization (including part-time workers) who were given cash from the cash desk with the condition of submitting a report on their use. As a rule, the list of accountable persons, as well as the procedure for issuing cash in an organization under the report, is established by the head, although the order with the list of accountable persons and the deadlines for submitting advance reports in the Regulation of the Central Bank of the Russian Federation of October 12, 2011 N 373-P "On the procedure for conducting cash transactions with banknotes and coins" is not mentioned.

Most often, cash is issued under the report:

- as an advance on travel expenses;

- for household needs (for the purchase of stationery and household goods, gasoline through gas stations, to pay for minor repairs, etc.).

To receive money under the report, the employee must write an application.

Having considered the application, the head is obliged to make a handwritten inscription about the amount and term. Only if there is such a document, the cashier has the right to issue money.

It is possible to issue money under the report (as before) only on the condition that the accountable person has fully repaid the debt on the previous amounts.

The issuance of money to the employee from the cash desk under the report is made out by posting on the debit of account 71:

Debit 71 Credit 50 - the accountable amount was issued to the employee from the cash desk.

The legislation does not establish any restrictions on the amounts issued to employees on account.

However, in paying expenses, the accountable person is acting on behalf of the organization. Therefore, the employee who received the money under the report must comply with the maximum amount of cash payments (100,000 rubles per transaction). If an employee violates the established settlement limit, the organization may be fined.

An employee who has received an accountable amount must report for it, submit an advance report to the accounting department (with documents confirming expenses attached), and return unspent funds to the cash desk of the organization (amounts reasonably spent in excess of the issued accountable amount can be reimbursed to the employee).

The feasibility of spending should be checked and confirmed by the head of the organization.

The period for which cash can be issued against a report for economic needs is not limited by law. Such a period may (but is not obliged to) set by the head of the organization. If the manager has set such a deadline, the employee must report for the money spent no later than 3 working days after the expiration of such a period.

The write-off of the spent accountable amounts is reflected in the credit of account 71 on the basis of the employee's advance report:

Debit 20 (26, 10, 08, ...) Credit 71 - expenses were made at the expense of money issued earlier under the report.

If the employee returned the unspent balance of the accountable amount to the cash desk, they make the posting:

Debit 50 Credit 71 - unused money returned.

If the employee did not return the accountable amount within the prescribed period, they make a debit entry to account 94 "Shortages and losses from damage to valuables":

Debit 94 Credit 71 - the accountable amount not returned on time is reflected.

You can deduct this amount from the employee's salary:

Debit 70 Credit 94 - unreturned accountable amount withheld from the employee's salary.

As long as the unpaid amount is credited to the employee, it is regarded as a loan granted to him. In this case, the organization must calculate the material benefit received by the employee from the use of borrowed funds.

If the debt is written off at the expense of the organization, this amount will have to be included in total income worker.

If the deadline for the return of money issued for economic needs has not been established, there are no grounds for including the accountable amounts in the total income of the employee.

Travel expenses

Business trip - this is a trip of an employee to another locality to perform an official assignment outside the place of his permanent work by order of the employer.

Business trips of employees whose permanent work takes place on the road or has a traveling character are not recognized as business trips.

Only a full-time employee of an organization with whom a contract has been concluded may be sent on a business trip. employment contract. A trip to another location by an employee with whom a civil law contract has been concluded (for example, a work contract or assignment agreement) is not considered a business trip.

If such an employee is reimbursed for the costs of a particular trip, then the amount of reimbursement is part of his remuneration under the contract.

Cannot be sent on a business trip:

Pregnant women;

Employees under 18 years of age (with the exception of creative workers in the media, theaters, etc., as well as professional athletes).

It is allowed to send on a business trip with their written consent and provided that this is not prohibited by their medical recommendations (Article 259 of the Labor Code of the Russian Federation):

Women with children under the age of three;

Employees with disabled children under the age of 18;

Employees caring for sick members of their families in accordance with a medical report.

These employees must be informed in writing of their right to refuse a business trip.

An employee who is on a business trip must work according to the schedule established in the organization to which he arrived.

If the travel period includes weekends and holidays, then other days of rest upon the return of the employee from a business trip are not provided to him.

If an employee was specially sent to work on weekends and holidays, then an additional payment should be accrued to him for work on these days.

Work on holidays and weekends is paid double.

If an employee goes on a business trip on a day off, he is given another day of rest upon his return from a business trip at his request. At the same time, in the order to send on a business trip, it is stipulated that the employee must leave on a day off due to official (production) necessity.

For working days on a business trip, the employee is paid the average salary for all working days of the week according to the schedule established at the place of permanent work.

Business trip registration

Before sending an employee on a business trip, it is necessary to issue:

official task for sending on a business trip and a report on its implementation in the form N T-10a. When sending an employee on a business trip, it is not necessary to fill out section 11 "Summary report on the assignment" of form N T-10a. This section is filled out by the employee after returning from a business trip;

an order to send an employee on a business trip in the form N T-9 (if one employee is sent on a business trip) or N T-9a (if several employees are sent on a business trip);

travel certificate (form N T-10).

Upon returning from a business trip, the accountable person must submit an advance report in the form of N AO-1 to the accounting department.

All documents confirming the expenses of the employee during the business trip (travel tickets, bills for housing, etc.) are attached to the advance report.

An employee who has returned from a business trip, no later than three days after his return, must draw up an advance report (Form N AO-1) and submit it to the accounting department.

If the employee has returned from a business trip abroad, an advance report is drawn up no later than 10 days after the return (Regulation on the procedure for the purchase and issuance of foreign currency to pay for travel expenses, approved by the Bank of Russia on June 25, 1997 N 62).

All documents confirming the expenses of the employee during the business trip (travel tickets, bills for housing, etc.) are attached to the advance report.

The accountant should check the targeted spending of funds issued to the seconded worker, as well as the availability of all supporting documents confirming his expenses.

The advance report verified by the accountant is approved by the head of the organization.

Payment of travel expenses

The posted worker is paid:

Housing expenses;

Travel expenses to the place of business trip and back;

Daily allowance;

Other expenses (for example, payment for communication or postal services).

An advance payment is issued to the employee for the payment of such expenses before his departure on a business trip.

The amount of the advance is calculated as follows: Amount of the advance = Estimated amount of travel expenses to and from the business trip + Estimated amount of expenses for housing + Estimated amount of other expenses + Daily allowance

The advance payment is issued in rubles. However, if the worker leaves for foreign business trip or to the CIS countries, the advance is issued in the currency of the country to which it is sent.

Payment of expenses related to foreign business trips of employees refers to current foreign exchange transactions. Therefore, the resolution Central Bank The Russian Federation is not required (subparagraph "d", paragraph 9 of article 1 of the Law of the Russian Federation "On currency regulation and currency control).

In order to receive foreign currency, you need to open a foreign currency bank account. Currency for travel expenses can only be received from a foreign currency account.

Currency from the current currency account can be received no earlier than 10 working days before the employee leaves on a business trip. Simultaneously with the issuance of cash currency or a traveler's check, you must receive a certificate in the form N 0406007 in the name of each seconded worker or in the name of the senior group. It is the basis for the export of cash foreign currency.

This certificate must be registered in the journal of references (the procedure for maintaining the journal is given in Appendix 3 to the Regulation of the Bank of Russia dated June 25, 1997 N 62).

If the business trip is canceled, foreign currency or traveler's checks, together with a certificate in the form N 0406007, must be handed over to the bank within five days from the date of the intended departure.

After the employee returns from a business trip and submits an advance report to the accounting department, the amount of the unspent advance must be returned to the cash desk of the organization.

If an employee has received an advance in foreign currency, he can return the unspent amount of the advance either in foreign currency or in rubles (at the official foreign exchange rate on the date of approval of the advance report).

Unused amounts of cash or traveler's checks must be returned to the bank within 10 working days after the employee returns them to the cash desk of the organization.

Residential rental expenses

The employee is reimbursed for the entire amount of the cost of renting a dwelling.

The employee is also reimbursed for the costs of paying for additional services provided in hotels and included in the bill for accommodation.

An exception to this procedure is provided for employee services in a bar, restaurant or room and expenses for the use of recreational facilities (for example, a swimming pool, sauna, gym, etc.). Such expenses are not paid to the employee.

If the head of the organization nevertheless decided to pay such expenses, then their amount is subject to personal income tax and a contribution to insurance against industrial accidents and occupational diseases.

In addition, the employee is reimbursed for the cost of booking a hotel room. Such expenses are paid within 50% of the cost of hotel accommodation per day.

The amount of living expenses of a seconded worker, paid by the organization, personal income tax, as well as insurance premiums V Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, federal fund mandatory health insurance And territorial funds compulsory health insuranceand is not subject to insurance against accidents and occupational diseases.

Travel expenses to the place of business trip and back

Travel expenses to and from the place of business trip, reimbursed to the posted worker, include:

The cost of a ticket for a public vehicle (airplane, train, etc.);

Payment for services related to advance sale (booking) of tickets;

Payment for the use of bedding on trains;

The fare by public transport to the station (pier, airport), if it is located outside the settlement;

The amount of insurance payments compulsory insurance passengers in transport.

The amount of expenses for the travel of a seconded worker, paid by the organization, personal income tax, insurance premiumsto the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance fundsand is not subject to insurance against accidents and occupational diseases.

per diem

Daily allowance is paid to a posted worker for each day on a business trip, including weekends and holidays, as well as for all days on the road (including the day of departure and arrival).

The amount of daily allowance paid to employees sent on a business trip is established by order of the head.

If an employee is sent on a business trip abroad, daily allowances for the time of movement through the territory of Russia are paid according to the norms established for business trips within Russia.

The day of border crossing is paid according to the principle of the country of entry. For the day of crossing the border of Russia when leaving, per diems are paid in foreign currency according to the norms of the country where the employee enters. When returning to Russia, the day of crossing the border is paid according to the norms established for Russia.

In the case of going abroad and returning to Russia on the same day, per diems are paid in the amount of 50% of the established norm for the foreign state to which the employee was sent.

When an employee is sent on a business trip to two or more countries, per diems for the day of crossing the border are paid in the currency and according to the norms of the country to which the employee is sent.

If the employee is provided with foreign currency by the receiving party, then daily allowances are not paid. If the host country provides food to the workers, then the daily allowance is paid in the amount of 30% of the established norm.

The amount of the per diem that the company pays to its employees is determined by the collective agreement or local regulations. At the same time, the sizes cannot be lower than the sizes established by the Government of the Russian Federation for budgetary organizations. Currently, this amount is 100 rubles per day on a business trip (Decree of the Government of the Russian Federation of February 8, 2002 N 93). The same resolution established the norms of daily allowance for business trips abroad.

From January 1, 2008, personal income tax is not subject to daily allowances up to 700 rubles for each day of being on a business trip on the territory of the Russian Federation and up to 2,500 rubles for each day of being on a business trip abroad.

The amount of daily allowance reduces taxable income, is not subject to insurance premiumsto the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds and is not subject to insurance against accidents and occupational diseases.

Other travel expenses

In some cases, an employee sent on a business trip needs to make some additional expenses (for example, baggage transportation, communication services, purchase of certain goods, etc.).

In such cases, give the employee an advance in the amount of the estimated costs.

When traveling abroad, the employee is additionally paid:

Expenses for registration of foreign passports, visas, invitations and other travel documents;

Expenses for exchanging traveler's checks for cash foreign currency at the bank;

Consular and airfield fees;

Charges for the right of entry or transit of road transport;

other similar payments and fees.

A number of foreign states do not allow entry into the country without compulsory medical insurance. Such expenses are also paid to employees.

Accounting for travel expenses

When issuing an advance payment for a business trip to an employee, an entry is made in the accounting:

Debit 71 Credit 50-1

the employee was given cash (traveler's checks) to pay for travel expenses.

If funds for travel expenses are credited to a corporate plastic card, the following entries should be made in the accounting:

Debit 55 credit 51 (52)

funds are transferred to a special card account;

Debit 71 Credit 55

the amount of the advance given to the employee to pay for travel expenses is taken into account.

The procedure for recording the expenses of a seconded worker depends on the purpose of the business trip.

If a business trip is necessary for the needs of the main (auxiliary or service) production, then the employee's expenses are reflected in the posting:

Debit 20 (23, 29) Credit 71

the expenses for a business trip necessary for the needs of the main (auxiliary, servicing) production were written off.

If the business trip is related to the management activities of the organization (for example, checking the activities of a branch, participating in a meeting of shareholders), then the expenses are reflected in the entry:

Debit 26 Credit 71

written off expenses for a business trip necessary for the management needs of the organization.

If the business trip was related to the sale of goods or finished products, then the expenses for it are reflected in the entry:

Debit 44 Credit 71

business trip expenses related to the sale of goods or finished products are written off.

The cost of a business trip associated with the acquisition of a particular property increases its value. These costs are shown as:

Debit 08 (07, 10, 41) Credit 71

the costs of a business trip related to the purchase of intangible assets or fixed assets (materials, goods) are written off.

If an employee of the organization went on a business trip related to the return and transportation of defective products, the expenses for it are reflected in the entry:

Debit 28 Credit 71

business trip expenses related to the return and transportation of defective products are written off.

If the business trip is connected with the receipt of other income by the organization (for example, the conclusion by the employee of an agreement on the provision of the organization's property for rent), then the expenses of the business traveler are written off with the following posting:

Debit 91-2 Credit 71

business trip expenses related to the receipt of other income by the organization are written off.

The same posting is made if the employee paid for certain non-production expenses on a business trip (for example, expenses for sports events, recreation, entertainment, etc.) and the organization reimburses them.

The amount of VAT on travel expenses is debited by postings:

Debit 19 Credit 71

the amount of VAT on travel expenses is taken into account;

Debit 68 subaccount "Calculations for VAT" Credit 19

produced tax deduction(based on invoices received from suppliers of goods (works, services)).

The amount of VAT on non-production expenses is not deductible. This amount is debited by posting:

Debit 91-2 Credit 19

written off VAT on non-production expenses.

If an employee spent on a business trip an amount greater than the advance paid, then this amount must be reimbursed to him. Such an operation is reflected in the entry:

Debit 71 Credit 50-1

reimbursed the employee for travel expenses in excess of the previously issued advance payment.

If the employee returns the amount of the unspent advance to the cash desk of the organization, make an entry:

Debit 50-1 Credit 71

cash funds not spent by the employee and returned to the cash desk of the organization are credited.

Control questions:

1. What is meant by accounts receivable accounts payable?

2. How are payments made to suppliers and contractors?

3. How are settlements with buyers and customers carried out?

4. How are taxes and fees calculated?

1. How are social insurance and security payments made?

2. How are settlements with founders and shareholders carried out?

3. How are settlements with personnel for other operations carried out?

4. How are settlements with different debtors and creditors carried out?

5. How are accounts payable?

6. How are travel expenses calculated?

7. For what types of expenses is an advance paid to a business traveler?

Accounting for accountable amounts. Accounting for settlements with accountable persons Settlements with accountable persons briefly

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1. Accounting for settlements with accountable persons

1.1 General concept of accountable persons

1.2 Accounting settlements with accountable persons

Similar Documents

Accounting of settlements with accountable persons at the enterprise

Legal regulation of accounting for settlements with accountable persons

Accounting for transactions on settlements with accountable persons

Problems of accounting for settlements with accountable persons

Improving the accounting of settlements with accountable persons

conclusions

Intraorganizational control over settlements with accountable persons