How to write off the costs for the scope. Write-off accountable amounts without acquittal documents, what can be written off on a tangent? Travel expenses of the employee in accounting postings

Caution! Checking can equate the accountable debt of the director to its personal income and charge the NDFL and contributions for this amount.

The report dependent on the director is the problem of many companies. As a rule, the money that takes the head of the cashier, draw up on business needs. But often there are no documents to confirm such costs. Over time, the unlocked becomes so solid that it can attract the attention of verifier from the tax service and funds.

Of course, the ideal option to reset the report - so that the director returned everything or presented confirmation documents. But it is not always possible to achieve this. Then other ways will be useful. In the article you will find the five most viable and you can choose the best for your company (see also the table below). All methods other than the first will be suitable for cases when the money is listed after another employee of the company, for example, as deputy director, etc.

The main advantages and disadvantages of each method

In any case, you will first get the approval of the head. After all, his signature will be needed on the issued documents. And in order to convince him of the need to deal with the hints, tell us about negative consequences both for himself and for the company (see below.).

What the unlocked scope is risky for the director and company

1. Accumulated reports inspecting as personal income of the director. Then the tax will be charged from this amount of NDFL, and funds are contributions. Suppose the director took 10,000 rubles from the box office. And not read about them. From this amount, he must personally pay 1300 rubles. NDFL (10 000 rub. X 13%), and organizations - 3000 rubles. contributions (10,000 rubles. x 30%). Thus, the purchase will rise in price by 4300 rubles. (1300 3000). And it is excluding penalties and fines. Of course, additional documents can be challenged. After all, non-refundable accountable money does not become an employee income automatically (Resolution of the FAS of the Volga District of April 16, 2013. I will subealet No. 55-15647 / 2012). But why companies are unnecessary problems in the same place?

2. The issuance of a new account with an unclosed old one can turn into a fine to 50,000 rubles for the company. under Article 15.1 of the Administrative Code of the Russian Federation. A new, like his predecessor, permits to issue another amount accountable only after the employee reported to the previous advance payment (clause 6.3 of the instructions of the Bank of Russia from April1Marta 2014. №3210-y). There are no sanctions for this violation. But inspectors can blame the company that it deliberately draws out the report to avoid an overnight residue. And this is a violation of the cash discipline.

Pay off debt to dividend

For someone fits: For a profitable company, the director of which is at the same time the founder.

The way is good because nothing needs to be artificially accompanying: the founder's director receives its own money and makes them accountable debt. The main thing is that the debtor agrees to this. Perhaps the arguments given above will be convicted.

As a rule, dividends pay at the end of the year. But the general meeting of shareholders (participants) may decide to pay dividends on the results of the quarter, half of the year or nine months. These are the so-called intermediate dividends. Then every time, receiving intermediate dividends, part of their founder director can direct on the repayment of the account. You will need to keep NDFL at the rate below normal - 9, and not 13 percent (clause 4 of Art. 224 NKRF). Contributions from dividends are not required to pay, because this payments are not within the framework of labor relations (a letter of the FSS RFC18 December 2012 No. 15-03-11 / 08-16893).

In accounting, accrued dividends reflect so:

Debit 84 Credit 70 subaccount "Calculations for the payment of dividends"

• dividends are accrued to the founder director.

As you can see, nothing complicated in this method. The only limitation is dividends risky from cash revenue. It can only be spent on the purpose listed in the new indication of the Bank of Russia from October 7, 2013. №3073-y. And dividends in this document are not mentioned. There are no direct responsibility for non-target spending from the cash register in the legislation. But there is a risk that the tax authorities accuse the company in non-compliance with the procedure for storing free funds. And for this there is a fine to 50,000 rubles. (Art. 15.1 of the Administrative Code of the Russian Federation).

But how then pay dividends? It all depends on the organizational and legal form of your company - LLC or JSC.

If you have LLC. You can make a testing of dividends on the account of the debt on the report or to issue them in cash, after removing them from the current account.

Example 1.: How to consider dividends to debt on account

According to the results of the first quarter of 2014, the net profit of Spring LLC after paying taxes was 266,000 rubles. In June, the director - the only founder of Spiridonov S. A. decided to send it to the payment of dividends. At the same time, his debt to the company under accountable means is 180,000 rubles. The founder agreed to draft dividends to pay off the debt. The company does not receive dividends from other organizations.

Then wiring will be such:

Debit 84 Credit 70 subaccount "Calculations for the payment of dividends"

• 266 000 rub. - accrued dividends of Spiridonov;

Debit 70 subaccount "Calculations for the payment of dividends" Credit 68 subaccount "Calculations for NFFL"

• 23 940 rub. (266,000 rubles. X 9%) - CPU detected;

Debit 70 subaccount "Calculations for the payment of dividends" Credit 71

• 180 000 rub. - Dividends are credited to debt on accountable funds;

Debit 70 subaccount "Calculations for payment dividends" Credit 51

• 62 060 rub. (266 000 - 23 940 - 180 000) - listed Spiridonov the remaining amount of dividends.

If you have JSC. From January 1, 2014, joint-stock companies pay dividends strictly on non-cash settlement (paragraph 8 of Art. 42 of the Federal Law of December 26, 1995 No. 208-FZ). And this means that you first need to list the money on a bank card or the current account of the director, and then it will have to return this company's money, that is, repay the accountable debt.

Register the offset and issue cash, as in the case of LLC, risky. The inspection tax authorities may decide that dividends issued with a violation of the order are not available, but are normal income. Then NDFL is counted at a rate of 13, not 9 percent.

Repair a debt to account in the loan

For someone fits: For all companies.

Renewal of the account in an interest-free loan will not require large financial and labor costs, but will not fully solve the problem with the dependent debt. It turns out only for a while to postpone her decision. After all, sooner or later the director still will have to return the company the money he received under the loan agreement.

Another minus. With an interest-free loan there will be a material gain from savings percentage, which the director would have to pay, if he were, for example, took a loan in a bank (sub. 1 p. 1 of Art. 212 NKRF). With the amount of this material benefit will have to be calculated and paid to the NDFL budget at a rate of 35 percent.

Caution! The dependent report can be reailed in the loan. But if it is interest-free, then with the material benefit it is necessary to hold the NDFL at a rate of 35 percent.

Of course, you can make a percentage of a loan, and the interest to establish such that the employee does not have material benefits. But this is an even more laborious option, because it will be necessary to designate and carry out accounts not only the amount of the loan, but the accrual and payment of interest. In addition, the organization has income in the form of interest on a loan from which the income tax must be paid.

As for the form of calculations, the safe version here is to list the leak director on non-cash, and then it will turn off its accountable debt with these money.

Example 2.: How to replace debt on the loan agreement

The debt of the director before the accounting company is 92,000 rubles. This debt was decided to reorganize the director for an interest-interest loan. Accountant Made into account such entry:

Debit 73 subaccount "Calculations for loans provided" Credit 51

• 92 000 rub. - issued by a leaking director;

Debit 51 Credit 71

• 92 000 rub. - The advance payment is returned.

You can proceed differently: first, to give the director of the loan from the box office, and then it will return the company money too. But here there are many restrictions. It is possible to issue a loan to the head only from cash, removed from the current account, and not from the cash revenue (clause 4 of the indications No. 3073-y). In addition, it is safer that the amount of accountable debt returned by cash to the cashier did not exceed 100,000 rubles. In paragraph 6 of instructions No. 3073-y, it is not clear that the 100,000th limit does not apply to the amounts issued by employees under the report. But for the accountable returns to the company returned to the cashier, there is no such reservation.

Sooner or later, the term of the contract of the loan will expire. That is, the director will again hang out debt to the company. In such a situation there are two options for action, but they are with tax risks.

First - you can extend the loan period to infinity. This will make it possible not to pay NFFL nor contributions. But the company can blame that she hides the right-time director's income.

The second - after three years, to write off the loan not returned on time as hopeless. Here, the inspections may be doubted that the company could not hold the debt from the same director. And they decide that in fact the debt is forbidden. So, it is necessary to pay personal income tax (a letter of the Federal Tax Service of Russia of October 152 2012. № №-4-3 / 17276) and contributions (a letter of the Ministry of Health and Social Development of Russia, 2010 No. 1212-19).

Make the Director Match Match or Maternity Gift

For someone fits: For any company.

The method does not require any profits, nor special conditions in the labor contract with the director. Of course, you can give the director and premium. But it is fully subject to NDFL and contributions. And for material assistance and gifts there are benefits.

Material aid. Material assistance not exceeding one employee 4000 rubles. For the year, released from NDFL (paragraph 28 of Art. 217 NKRF). Contributions are also subject to the amount of Mattheoms, exceeding 4000 rubles. per year per person. Officials have long insist on this (the letter of the Ministry of Health and Social Development of Russia from 19 May 2010 No. 1212-19).

Caution! Officials demand to pay contributions from material assistance exceeding 4000 rubles. per year per person.

With such an approach, you can argue, referring to the decision of the Presidium of the RFS12 May 2013. №17744 / 12. The judges came to this conclusion: social payments, including financial assistance, do not relate to pay. They do not depend on the qualifications of workers, complexity, quality, quantities and conditions of their work. By itself, the fact of labor relations between the company and its employee does not indicate that all payments in its address are labor payment. And if so, the contributions for the amount of Matpomsoshos are not necessary to accrue. Even if it is more than 4000 rubles. But this point of view will inevitably lead to a dispute with funds.

Present. Gifts were released from NDFL, the cost of which is a maximum of 4,000 rubles. per year (paragraph 28 of Art. 217 NKRF). This rule applies to gifts for money (paragraph 1 of Article 128, Art. 572 of the Civil Code of the Russian Federation).

Contributions for a gift to the director are not necessary to accrue (the letter of the Ministry of Health and Social Development of Russia from 19 May 2010 No. 1239-19). At the same time, the transfer of a gift that costs more than 3000 rubles., We must arrange a written contract of donation. In addition, it is safer that the issuance of gifts to employees is not one of the terms of the collective and employment contract, as well as the provisions on labor payment. After all, such gifts, according to inspection and judges, are subject to contributions as the usual salary.

Note! The transfer of money under the contract of donation is not subject to insurance premiums.

Neither Matchous, nor gifts when calculating the income tax is impossible. Postings in both cases will be such:

Debit 91 subaccount "Other expenses" Credit 73

• material assistance is accrued or a gift;

Debit 73 Credit 50

• issued financial assistance or a gift.

Use the property of the director for the fee

For whom it fits: For companies that have something to take into use at the director.

Another way to close the debt is to take something from the director for rent anything that the company needs, such as a car. And monthly pay rent. And the director of this amount will gradually repay the debt on account. From rent will need to hold Ndfl. Contributions it is not subject to contributions. At the same time, the rental as opposed to matwork and gifts can be written off to tax expenses.

Sostly so that the amount you will charge the director does not exceed the market rental rates. Otherwise, the inspectors will find the cost of renting overpriced and recalculate income tax.

Caution! You can close compensation for using the machine. But this consumption is normalized in tax accounting.

Another kind of this method of resetting the account is to pay compensation for the use of the car. In this case, the NDFL does not need to hold at all, as well as pay contributions. The basis is paragraph 3 of Article 217 of the Tax Code of the Russian Federation, subparagraph "and" of paragraph 2 of Part 1 of Law No. 212-FZ. But when calculating income tax it will be possible to take into account only payments within the norms. If the engine volume is less than 2000 cu. cm (inclusive), then the compensation rate will be 1200 rubles. per month. If the engine is over 2000 cu. cm - 1500 rubles. per month. For motorcycles, the monthly compensation rate is set in the amount of 600 rubles.

In accounting records will be as follows:

Debit 26 (44) Credit 73

• compensation is charged for using the personal property of the employee (rent);

Debit 73 Credit 71

• accountable funds were credited to the payment of compensation or rent.

Conduct the personal expenses of the director

For someone fits: For companies that are not afraid of a trial and risk to lose dispute.

The most courageous way. The things that the director acquired personally can be reflected in accounting as the expenses of the company. For example, furniture, electronics, cars. Of course, if the director will give you all documents for the purchase, and the car will issue on the company. But be prepared that the tax authorities on the on-site inspection will require to present them all purchased. And the use of a personal car in the company's activities will need to confirm by travel sheets. The organization also has the obligation to pay transport tax.

Finally, through the company you can spend not all the expenses of the director. It will be problematic to justify the purchase of new rubber if there is no car in the organization. Or the acquisition of a motorcycle, if you do not deliver any goods to buyers. If it is impossible to prove the validity of such purchases, then it is better not to show them, but choose another way to close the scope.

Note!

• The limit of the founder can be closed, periodically paying dividends to him.
• We can make a car rental agreement with the director. From the amount received, it will repay the report.
• Personal purchases of the director can be taken into account in expenditures. But on the inspection it will be necessary to prove their validity.

"Accounting Consultant", 2002, №2

As the experience of conducting audits shows, in the accounting records of many enterprises, receivables of many years ago on accounts 60 "Calculations with suppliers and contractors", 62 "Calculations with buyers and customers", 71 "Calculations with accountable persons", 73 "calculations with personnel Other operations ", 76" Calculations with other debtors and creditors. " Some of the total amount of debt is overdue, the other part is unrealistic to recovery. According to the current legislation, if receivables are subject to write-off on financial results, it should be written off - otherwise the net profit is distorted, which directly affects the interests of the owners (shareholders), and also becomes an unreal enterprise balance.

1. Debuting buyers and customers receivables for financial results

Accounts receivable is formed as a result of incomprehension of the moment of shipment and payment of products, providing services, performance of work. Unfortunately, in the Russian economic reality, the cases of non-fulfillment of the obligation to pay for the delivered products (rendered services, work performed) in the agreed terms due to insolvency, reorganization or liquidation of the buyer. Thus, dubious debts are formed on accounts of calculations.

A dubious debt is recognized as receivables of an organization that is not repaid in the time limits established by the Treaty, and is not provided with relevant guarantees.

Clause 77 of the Accounting Regulations was established that debts unrealistic to recovery are written off for each obligation on the basis of the data of the inventory conducted, written justification and order (orders) of the head of the Organization and are related to the account of the reserve of dubious debts or the financial results of the commercial Organizations, if during the period preceding reporting, the amounts of these debts have not been reserved. In addition, it was established that debt debt at a loss due to the insolvency of the debtor is not cancellation of debt. This debt should be reflected in the balance for five years from the date of writing off the debt to monitor the possibility of recovery in the event of a change in the property position of the debtor. Account plan (Instructions for the application of the Account Plan) is provided for these purposes, 007 "written off at the loss debt of insolvent debtors".

Identification of receivables to be debited on financial results

Doubtful debts are detected during the inventory of receivables. Inventory receivables are carried out in accordance with the methodological instructions on the inventory of property and financial obligations, approved by the order of the Ministry of Finance of Russia dated June 13, 1995 N 49. For registration of the inventory results, a unified form of N Inventory "Act inventory of settlements with buyers, with suppliers and suppliers and Other debtors and creditors "(approved by the Resolution of the State Statistics Committee of Russia of August 18, 1998 N 88" On approval of unified forms of primary accounting documentation for accounting for cash transactions, according to the Inventory Results ", taking into account changes and additions).

According to indicators of this form, receivables are divided into confirmed, unconfirmed and debt with an expired limitation period.

The procedure for identifying receivables to be debited on financial results.

Receivables, unrealistic to recovery, may be formed as a result:

• liquidation of the debtor;
• "freezing" of money in a problem bank;
• the expiration of the statute of limitations without confirming debt from the debtor.

Liquidation of the debtor

In the process of carrying out the calculation inventory, it may be that a counterparty debt will be confirmed to a request - the debtor will report that it is eliminated or eliminated. When liquidation based on the property of the debtor, a competitive mass is formed, intended to meet the requirements of creditors. As a rule, it is not enough to satisfy the requirements of all creditors. According to Article 64 of the Civil Code of the Russian Federation, the company is a lender, who has a receivable debt for shipped products or an advance payment for the supply of products, is a lender of the fifth queue. If the competitive mass is missing for repayment of receivables, the company is obliged to write off receivables for financial results, but only after the legal elimination of the debtor. Paragraph 8 of Article 63 of the Civil Code says that "the liquidation of a legal entity is considered to be completed, and the legal entity - ceased to exist after making an entry into the unified state register of legal entities." The primary document, on the basis of which the unrealistic receivable debt is written off, can be the definition of an arbitration court on the completion of the competitive production and liquidation of the debtor.

"Freezing" of money in a problem bank

Unstable of the banking system, unfortunately, one of the distinguishing features of the Russian economy. Experience in conducting audit checks shows that the accounts of settlements with suppliers meet the receivables formed due to the "freezing" of money in a problem bank. If the Bank's legal elimination was not and provided for its restructuring, it is advisable for the amount of debt to create a reserve for doubtful debts and to observe the possibility of recovery by the Bank of its solvency. If the Arbitration Court issued a decision on the liquidation of the problem bank and its property lacks for the repayment of receivables, then such debt is recognized as unrealistic for recovery and is subject to writing off on financial results.

Expiration of limitation

The lawsuit is a period under which the court of general jurisdiction, the Arbitration Court or the Arbitration Court are obliged to provide protection to the person whose right is violated.

According to the Civil Code of the Russian Federation, the current limitation period, in general, begins from the day when the person learned or should have learn about violating his right. According to Article 196 of the Civil Code of the Russian Federation, the limitation period is three years, but can be extended in accordance with Article 203 of the Civil Code of the Russian Federation: "The current limitation period is interrupted by the presentation of the claim in the prescribed manner, as well as the obligation of a duty of actions that indicate the recognition of debt. After the break, the current limitation period begins again; the time expired before the break is not counted in a new term. "

In the general case, the beginning of the limitation period for the repayment of receivables is the first day of delay in fulfillment of obligations. The deadlines for the fulfillment of obligations are recorded in the contract. If the contract provides that the payment of products by the buyer must be made within 30 days from the moment of shipment of the supplier's products, the current limitation period in the event of non-payment of products starts from 31 days after shipment of products to the buyer. In this case, receivables will be parted into overdue.

Overdue receivables are, in fact, the immobilization of enterprise assets, the elimination of a part of assets from economic turnover. The company's accounting should strictly monitor the structure of overdue receivables, to work on its recovery. Financial ways of impact on debtors for the recovery of overdue receivables are: making acts of reconciliation of debt, the application of penalties, proposals for the holding of mutages, the sale of debt, the initiation of the bankruptcy procedure of insolvent debtor. If the limitation period has expired and recover receivables, despite the proceedings adopted by the enterprise, it is not possible, such debt is subject to write-off on the financial results of the enterprise.

The amount of receivables, for which the limitation period of the limitation of expired, other debts, unrealistic for recovery, are non-evalization expenses on the basis of paragraph 12 of PBU 10/99.

In accounting, non-management costs, including the amount of receivables, for which the limitation period has expired, are reflected in the debit of account 91 "Other income and expenses", subaccount 91-2 "Other expenses".

The write-off of receivables unrealistic to recovery due to the elimination of the buyer - the debtor or the expiration of the limitation period, in accounting, it is necessary to reflect the wiring:

• debit account 91, subaccount "Other expenses" Credit account 62 is the write-off of receivables, unrealistic to recovery, financial results;

If an unreal to recovery receivables was formed as a result of the bankruptcy of the bank, which was entrusted to produce a cashless payment, for example, for an advance to the seller at the expense of the upcoming deliveries of products, then in accounting data the economic operations will be reflected in the wiring:

• debit account 60, subaccount "Calculations on the advancements issued" Credit account 51 "Settlement accounts" - the formation of receivables due to the transfer of advance payment to the shipment of products (providing services, performance);
• debit account 91, subaccount "Other expenses" Credit account 60 is the write-off of receivables, unrealistic to recover financial results.

Creation and use of reserves for doubtful debts

In accordance with paragraph 7, the Regulation on accounting, an organization may establish reserves of doubtful debts on settlements with other organizations and citizens for products, goods, works and services with the assignment of the amounts of reserves on the financial results of the organization.

Therefore, if some probability of recovery of overdue debt remains, it is advisable to create reserves of dubious debts on settlements with organizations and citizens for products, goods, work and services with the assignment of reserves for the financial results of the organization.

The amount of the reserve is determined separately for each doubtful debt, depending on the financial condition (solvency) of the debtor and estimating the probability of debt repayment in whole or in part. The reserve is formed when the debt is recognized by doubtful on the basis of the inventory of the calculations and the order of the leader. Account plan (Instructions for the application of accounts plan) to summarize information on the creation of reserves for doubtful debts provides for a score of 63 "Provisions for doubtful debts". The amount of the received reserve is recorded on the debit of account 91 and the credit of the account 63. When writing off unclaimed debts, previously recognized by the organization of dubious, records are made on the debit of account 63 in correspondence with the relevant accounts for accounting accounts with debtors.

In accounting, the creation and use of the reserve for doubtful debts must be reflected by the wiring:

• count Debit 62 Credit account 90 "Sales", subaccount "Revenue" - Education of receivables due to shipment of products (providing services, performance);
• debit account 91, subaccount "Other expenses" Credit account 63 - Created a reserve for the amount of debt recognized questionable;
• count Debit 63 Credit account 62 - Disgraced unrealistic to recover receivables due to the previously created reserve;
• debit account 007 - reflected on the off-balance account debt supplier written off at a loss.

Taxation of receivables, written off on financial results

Consider the peculiarities of the tax receivable of counterparties, written off on the financial results of the enterprise, value added tax. If the taxpayer calculates the revenue in order to tax on the value added tax "on shipment", then the tax liabilities arise at the time of shipment of products to the buyer. Accounts receivable is formed due to not coincidence of the moment of payment and the moment of shipment. Therefore, in this case it does not matter whether the revenue was paid or not, because the obligations to pay taxes should be executed at the time of the shipment of goods (works, services) to the buyer.

If the taxpayer calculates the revenue in order to tax on the value added tax "on payment", then at the time of the write-off of receivables for financial results, it has an obligation to pay the value added tax in the budget. In paragraph 5 of Article 167 of the second Tax Code of the Russian Federation, it is indicated that "in case of non-fulfillment by the buyer before the expiration of the limitation period, by the right, the requirement of the execution of the counter obligation associated with the supply of goods (work, the provision of services), the date of payment for goods (works, services ) It is recognized as the earliest of the following dates:

1. the day of the expiration of the specified limitation period;
2. the day of the write-off of receivables. "

Thus, the write-off of receivables on financial results due to the expiration of the statute of the limitation or liquidation of the debtor in order to tax the VAT is equal to payment.

Losses from write-off receivables with an expired limitation period or unrealistic to recovery are made in order to tax profit. In accordance with paragraph 2 of Article 265 of the second Tax Code of the Russian Federation, "for the purposes of this chapter, losses received by the taxpayer in the reporting (tax) period, in particular: the amount of receivables, and the amount of limitation, as well as the amount of limitation other debts unreal for recovery ... ".

Example 1. On January 10, 1998, the enterprise "A" has supplied the company "b" 4 of the car in the amount of 360 thousand rubles, including VAT, and the enterprise in 3 vehicles in the amount of 270 thousand rubles, including VAT. According to the contract, the payment of cars must be made within 30 days from the date of their shipment to the buyer. The enterprise "B" did not make payment within the deadline. Within 3 years, the enterprise "A" tried to recover overdue debt, but unsuccessfully. The enterprise "B" also did not pay for a long time and a year after the purchase of cars from the enterprise "A" by the decision of the arbitral tribunal was declared bankrupt.

The calculation of revenues in order to cover VAT accounting policies of the enterprise "A" is provided for by "on payment". The reserve for doubtful debts was not created. On the new account plan, the company "A" has passed since January 1, 2001

We define the moment of writing off the receivables of the company "A" on financial results, and also define what tax liabilities in this case arise.

2. Write off the receivables of employees for financial result

Write off receivables on accountable persons

In practice, there is a situation where the employee of the enterprise is dismissed, without submitting to the previously obtained cash for travel expenses, economic and other needs of the enterprise. As a result, a debit balance is formed on the account 71, which is neatly rewritten by accountants from month to month, from year to year.

When dismissal, the employee is obliged to fill the bypass list, which sets the marks of all services and departments of the enterprise, that he should not have anything to anyone and what they walked with him. Accounting also makes a marker in the bypass sheet after a complete calculation with the employee.

It should be recalled that in accordance with paragraph.11 of the procedure for conducting cash transactions in the Russian Federation (a letter from the Central Bank of the Russian Federation of October 4, 1993 N 18) "Persons who received cash under the report are obliged no later than 3 working days after the expiration of the term they Issued, or from the date of returning them from a business trip, to present a report on the consuming amounts to the company's accounting department and make a final calculation on them. "

However, sometimes the employee is dismissed, without producing a final calculation with him. If the fault of the accounting did not make a final calculation with the employee, then the receivables on account 71 on the financial results are wrong with the accountants, it must be recovered from accountants if they violated the procedure for issuing money under the report and did not take appropriate measures to repay them. If the final calculation with the employee was not made as a result of other reasons (not the fault of employees of accounting) and in court or in some other way (for example, in the event of the death of an employee) to recover monetary amounts from those who abolished workers are not possible, then if there are Court decisions on the impossibility of debt collection, it is written off on the financial result: the debit of account 91, the subaccount "Other expenses" credit of the account 71 - written off unreal to recover the debt of those who dismissed employees on advance reports. In the absence of a court decision, you can write off debt only after three years. For the enterprise it is losses, and for such an employee - his personal income.

And if it is its income, then it is subject to tax on income tax. In this case, the company acts as a tax agent. In paragraph 1 of Article 26 of the first Tax Code of the Russian Federation, it is indicated that "the tax agents are recognized by persons in which, in accordance with this Code, it is charged for calculating, deducting from the taxpayer and transfer to the relevant budget (extrabudgetary fund) of taxes. Calculate and pay to the budget amount of income tax on the company itself is independently not able, since the income of the employee was actually obtained. Moreover, according to paragraph 9 of Article 226 of the second Tax Code of the Russian Federation, "paying tax at the expense of tax agents is not allowed." Therefore, the accounting department of the enterprise must be submitted to the tax inspectorate of a certificate of income of an individual in the form of 2-NDFL on obtaining an individual of income in the form of an arrears in advance reports.

Example 2. An employee issued 1000 rubles. Under the acquisition of cartridges. The worker acquired a cartridge and presented a cash check in the accounting department and the overhead in the amount of 800 rubles. It remained to be listed for him the debt 200 rubles. The next day, the employee did not appear to work. The final calculation with the employee is not produced. The company appealed to the court and found out that the former worker emigrated abroad, so it was a decision on the impossibility of recovering the debt from him.

Write-off of debt on outstanding loans of workers

The legal relations of the parties under the loan agreement are governed by Char.42 "Country and Credit" of the Civil Code of the Russian Federation. According to paragraph 1 of Article.807 of the Civil Code of the Russian Federation under the loan agreement, one party (lender) transfers to the ownership of the other party (borrower) money or other things defined by generic signs, and the borrower undertakes to return the leader the same amount of money (loan amount) or equal number Other things received by him of the same kind and quality.

The loan agreement between the organization and the individual must be concluded in writing, regardless of the loan amount (paragraph 1 of Article 808 of the Civil Code of the Russian Federation).

To account for settlements with employees of the Organization, the bills of accounts provided to them provides for account 73 "Calculations with staff for other operations", subaccount 73-1 "Calculations for loans provided". The loan amount provided by the employee of the organization in cash is reflected in the debit of account 73, subaccount 73-1 "Calculations for the loans provided", in correspondence with the account 50 "Cassa", subaccount 50-1 "Cassa organization". Thus, when transferring the loan amount of the employee in cash from the enterprise's cash register 73, receivables are formed.

An employee can quit and not return a loan. In this case, the enterprise must defend its right to recover the debt in court. However, this may not help repay receivables. If all possible ways of impact on the debtor are exhausted and debt is not possible (in this case, the court decision is obliged to), then it is written off on financial results: Debet account 91, subaccount "Other expenses" Credit account 73, subaccount 73-1 " Calculations for loans provided "- debt, unreal to recovery.

At the same time, it is necessary to submit information to the tax inspectorate on the income received by the individual, which will consist not only from unpaid debt, but also from material benefit. In accordance with paragraph 1 of Article 22 of the second Tax Code of the Russian Federation, the taxpayer's income is "the material benefit derived from savings for the use of taxpayer borrowed (credit) funds received from organizations or individual entrepreneurs."

Example 3. The employee concluded an interest-free loan agreement for a period of three months, according to which he received 10,000 rubles from the cash office. A month later, the worker disappeared. Attempts to find him ended unsuccessfully. The management of the enterprise appealed to the court, which made a decision on the impossibility of recovering this debt.

At the same time, the enterprise immediately after writing off the debt to financial results, makes information to the Tax Inspectorate on the Individual Received, including the material benefit on interest.

Andrei Viktorovich Komarov
Director of AKF "TsFO"

You will need

• - Order of the head of the organization;
• - Advance report;
• - the book of accounting of profit-expenditure orders;
• - account cash warrant;
• - Cartrol order;
• - Receipt about the introduction of unused funds.

Instruction

Give out cash to accountable face, according to the expenditure cash order. Such an order must be correctly decorated, is certified by a stamp with props of consumables and signatures of the chief accountant, and the accountable person. Cash issuance to the accountable person is made to provide a passport. The expendable cash order must be registered in accounting of profit-expenditure orders. An accounting wiring should be made on this operation of the enterprise: Debit 71 "Calculations with accountable persons" - Credit 50 "Cashier" for the amount of funds issued to the accountable person.

Implement accountable amounts based on the advanced report provided. The advance report must be made in one copy and assure the signatures of the head of the enterprise, accountable person and accounting. To the advance report, you need to attach the originals of documents confirming these costs, such as receipts, checks, travel certificate, travel tickets. Then the company's accountant needs to check the target use of the funds spent and bother their total amount.

Reception to the cashier of unused cash with accountable person. Such means remain as a result of exceeding the amounts issued by advance, over the actual cost of the accountable person. The reception of such cash in the cashier of the enterprise is carried out at the arrival cash order, which must be signed by the chief accountant and the cashier, and also assure a cash stamp. The acquisition of the cash order is compiled in one instance, and then registered in the book of accounting of the company's arrival and expenditure orders. Such a cash order remains at the enterprise accountant, and a receipt of the receipt of unused funds is issued to the handling person. An accounting wiring should be made on this operation to this operation: the debit of 50 "Cassa" - a loan of 50 "settlements with accountable persons" in the amount of unused funds by an accountable person.

Entrepreneurs and enterprises that have accounts in banks are calculated on monetary obligations arising in the process of economic relations, most often in non-cash form. But without paying cash, it is not always possible, since the payment of wages, travel and the implementation of the population of goods or services involves the use of cash.

Instruction

Cash settlements are payments carried out using cash owned by entrepreneurs or enterprises for the implementation of works, services or goods. For reception, spending and storing funds, the organization must have an equipped cashier.

Cash organizations, including those obtained in, can be used to ensure the needs that occurred in the process of functioning. The most common operations to write off the organization's cash:
- payment of salary, and the awards of the organization;

Passing money to the bank;

Acquisition of agricultural products;

Travel expenses;

Consumables for economic and production needs.

The issuance of funds from the cashier is carried out only on the basis of expenditure documents:, payment statements. To those who are not included in the staffing schedule, the issuance is carried out on expenditure orders disclaimed on each person. In the case of cash issuance to individual individuals on expendable documents, the cashier must require a passport to identify the identity.

Issuance can only be made to the person whose data is listed in the expenditure order. Another person issuing is carried out only on the basis of a power of attorney, which remains in the cash documents. The issuance of funds from the cash register is not written off without signature the recipient on the expenditure document, since this is a mandatory criterion for the design of any documents related to expenditure operations.

The issuance of funds under the report can be carried out at the expense of the revenue, the balance of money at the checkout and at the expense of funds received at the Bank. The issuance of accountable funds is carried out only under the condition of the report on previously issued. Write-offs is carried out after the employee who received funds will report to the spent cash, passing the "report on the use of funds".

Cash at the enterprise's cash register should not be in total to exceed the limits established at the enterprise, they must be passed to the bank where the organization is served to enroll on the current accounts of the enterprise.

Video on the topic

note

In case the checkout limit is not installed, all cash at the end of the day should be given to the bank.

Helpful advice

Write-off of cash must be confirmed by the expenditure document certified by printing and signature.

Some organizations in the process of economic activity use cash payment method. The employee is issued cash from the enterprise's cash desk. Based on this, accountable amounts are formed. As a rule, they are subject to write-off. How does this happen?

You will need

• - Advance report (form No.Ao-1);
• - supporting documents.

Instruction

First, it should be noted that you can submit any amount. But note that if an employee acquires any product from another organization, the amount of payment at the bottom contract cannot exceed 100,000 rubles.

First, make an order about the possibility of issuing this employee. You can also specify the amount of the funds issued. Write and, in which this person must spend the amount issued. Order Make up in one copy, sign it and at the employee, which will mean his consent with the written information.

In order for cash issued a scope, the employee must provide documents confirming the costs. But note that they must be economically supported. For example, if these are executive expenses, they must be justified. To do this, make a written justification, where specify the objectives achieved, for example, negotiations in, can also indicate the action plan, and the location in the negotiations.

Based on checks, accounts, receipts and other confirmation documents, make an advance report (form No.OA-1). In addition to the fact that you specify all these confirmation documents in the report, attach them to form. Note that if you attach a cash receipt, then it is necessary to attach a trade, since the name of the goods is not specified in the first.

Before you write off accountable amounts, check the correctness of their preparation, that is, purchases should not be implemented on weekends and holidays. Otherwise, the accountable person must be an explanation in writing.

Commodity checks, accounts must contain advanced information, for example, if the stationery was purchased, they should be listed with the number of products.

The advance report is compiled in one instance. Sign it at the head of the organization, accountant and by the accountable person. Based on all of the above documents, make an account in accounting:
D50 "Cassa" K71 "Calculations with accountable persons".

Video on the topic

Each enterprise faces the need to use accountable sums. These funds can be directed to the economic and administrative needs of the company, to pay for labor or service business trips, to acquire commodity and other things. Write-off of the account of the complex process that requires following regulatory provisions for accounting and cash transactions.

Instruction

Reflect the write-off of accountable amounts depending on their purpose. If the funds were spent on the purchase of goods, then it is necessary to make an account on the debit of account 41 "goods" and the credit of account 71 "Calculations with accountable persons". If the purchase of material values \u200b\u200bwas made, the account 10 "Materials" is debit. Thus, with a credit of account 71 may be in correspondence of accounts that characterize the nature of the expenses of the accountable person.

Return the unspent accountable amounts to the cashier by opening the debit of 50 and the credit on account 71. If the accountable person has not made the return of balances on accountable on time, then discover 71 and debate 94 "Loss and shortage from damage to values" . You can also write off the debit to the debit of 73.2 "Calculations for the compensation of material damage", when the disadvantage is held in parts in several reporting periods.

In the future, the amount of the amount of the amount of the employee with the discovery of Debit on account 70 "Calculations with wage personnel" with correspondence on the account 94. If there is no possibility to write off funds from wages, it opens the debt on account 73 "Calculations with personnel by other Operations. " If it is impossible to pay a shortage, then accountable amounts are debited by the debit of account 91.2 "Other expenses".

Video on the topic

In the course of financial and economic activities, the company is often facing the need to acquire material values \u200b\u200bor pay for various works both by cashless payments and through cash. In this case, the employee receives accountable money to perform actions on behalf of the company, which are written off in accounting on the basis of regulations of accounting.

You will need

• - Consumables and receipt cash order;
• - Advance report on form No.Ao-1.

Instruction

Establish cash in the report on the rules established by the procedure for conducting cash transactions. The issuance of the accountable is carried out by the cashier of the enterprise with the design of the relevant expenditure order, which indicates the full amount and purpose of funds. This operation is reflected by an accountant as a debit of account 71 "Calculations with accountable persons" with correspondence in account 50 "Cassa".

Subscribe a report on form No.Ao-1, which reflects all the information about the waste of accountable money. Attach the receipt report, accounts and other documents that confirm the specified amounts of expenses.

Spariate consumed accountable. If the goods were purchased, then in accounting, they are written off on the debit of accounts 41 "Goods" with correspondence on the account 71. If we bought material values, then the report is debitted on account 10 "Materials". Executive and travel expenses are discharged to the debit of account 26 "General Expenditures". If the employee took money to pay for suppliers or contractors, then the report is reflected in the debit of account 60 "Calculations with contractors and suppliers."

Calculate the amount of unspent accountable money and make them return to the cashier with the design of the receipt cash order. To do this, the debt debit 50 with correspondence on the account 71. In the case when the accountable person has not returned to the balance of funds during the time limit, it is necessary to open a credit on account 71 with correspondence on the account 94 "shortage of values."

In the consequence, this amount will be spicitized from the wages of the employee by opening the debit of account 70 "Calculations with wage personnel" with an appeal to account 94. If it is impossible to reimburse, then the balance of accountable money is debited to the debit of account 91.2 "Other expenses".

Registration of any cash transactions is carried out on the primary documents, which are approved by the decision of the State Statistics Committee of the Russian Federation No. 88. The write-off is made on the basis of the CO-2 expendable cash order and the CO-5 accounting book.

You will need

• - Cottage Custom Code;
• - accounting magazine Ko-5 and Ko-2;
• - Vedomost T-53, T-49.

Instruction

You can issue money from the cash register for salaries, under the report on household needs or to take collectors serving you the bank. Any cash issuance make up the CO-2 consumable cashier and make an entry to the CO-3 log in which you make accounting of all profitable and expenditure checks, as well as to the CO-5 log, which is a credential and issued funds.

Expendable cash order Fill with any form of data processing accounting, both traditional using a calculator and primary accounting documentation and using computing equipment and computer processing.

Each expendable cash order must have a sequence number, the signature of the head of the enterprise and the chief accountant, the signature of the cashier issuing money.

When writing off funds from the cash register, specify the type of funds for issuing funds in the "Base" line, list all the numbers and dates of the primary documents, which are the basis for issuing money.

Without a signature of authorized persons, the write-off of cash from the cash register and the executive expenditure check order are not valid, so be sure to take into account this circumstance and get signatures from authorized persons in time.

If the write-off is made on the basis of a power of attorney, specify the number and date of the power of power issued in the "Appendix" links.

When filling out documents on write-off from the cash register, corrections are not allowed, the issuance of all means you are obliged to produce on the day the expenditure documentation (Article 7, 9 of the Federal Law 129 F-3).

If the expense from the cash register is carried out on the payment of salaries, benefits or scholarships, then you are obliged to produce on the basis of the payment statement approved by the State Statistics Committee No. 1. The statements have a unified form T-53, T-49. You may not draw up a cash order for the amount of the amount, but to limit ourselves to payments. Accounting will be carried out all the cost of consumption.

When organizing the accounting of the organization, not only the right calculations are needed, but also the availability of various confirmation documents. This is necessary for internal control by the leadership and for external inspections by state bodies. But what to do if documents are not preserved for part of the costs? It is possible to carry out a part of the write-off and without the necessary papers.

In the school of the teacher, we were constantly told: "Do not dare to write off!". We nodded as a sign of consent, but they were still written off. The same thing - at the Institute. We warn us, exhort, we climb and make our own. Almost everything except the frank "nerds", of course. And now we grew up. But the habit of writing, apparently remained.

Come to me, an adult tax consultant with 20 years of experience, the same adult director and the main accountants, look back to the eyes and ask: "How to write off? What then to do? ". Perhaps someone would answer: "Sugar dry". But it is not all that bad. After all, we are not talking about writing off on the exam, but about the safe chosenness of accountable money. Safe from a tax point of view. In general, is it possible? Well, let's understand.

Conversation by concepts

First you need to decide on the concepts. What we, in fact, speak. Accounting sums - These are cash issued for the costs associated with the implementation of the legal entity, an individual entrepreneur, an employee (hereinafter referred to as the report) under the report. Today it is allowed to list the accountable amounts per salary or corporate plastic card, if it is written in the local regulatory act.

All official information on working with subsection amounts - in the rules for issuing and submitting reports on the use of accountable amounts, which are established by the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia in the Russian Federation (approved by the Bank of Russia 12.10.2011 No. 373-P , then on the text position).

How to give money

In order to get money, the accountable person writes a statement of cash under the report. Such a statement is drawn up in an arbitrary form, but at the same time it must contain: a personnel inscription (resolution) of the head about the amount of cash and the period for which they are issued; Signature of the head; date (clause 4.4. Provisions). The first problem with which an accountant faces is a ban on the issuance of money if the accountable person has debts on the amount previously obtained under the report (clause 4.4).

This prohibition we go easier and elegantly: an employee returns debt to the cashier and immediately receives the same money plus a new accountable amount. And you can just hope for Russian avosh: What if the tax will not detect a violation within 2 months? If you are not lucky, and during this term, the violation will be detected, you are threatened with a fine. Rather, two fine. In accordance with Part 1 of Art. 15.1, Part 1 Art. 4.5 Administrative Code of the Russian Federation Organization will be punished in sum from 40,000 to 50,000 rubles, and the head of the organization from 4,000 to 5,000 rubles.

Information on how the expenditure cash orders are drawn up, who are subscribed, I lower for brevity.

Often ask the question of the limiting amount of calculations in cash within the framework of one contract between legal entities, as well as between a legal entity and an individual entrepreneur. In accordance with the indication of the Bank of Russia of 20.06.2007 No. 1843, it is 100,000 rubles, but notes that this limit does not apply to the amount that is issued under the report.

How money is returned

Now the most interesting thing is read. According to spent sums, the accountable person is required during the three working days after the expiration of the term on which money was issued, or from the date of employment, to submit an advance report (p. 4.4 of the provisions of N 373-P). The advance report is presented to the Chief Accountant, Accountant or Head. At the same time, the accounting list is displayed (cutting part of the advance report) confirming the receipt of the advance report and acquittal documents.

And what happens if the employee did not report on these three days? If this is a violation of the cash discipline, the organization or official may be fined for one of the violations of the cash transactions, which are listed in Article 15.1 of the Administrative Code of the Russian Federation. But the fact of the matter is that in this list, the violation of the provision of an advance report is not included! So, no one has the right to punish us for it.

By the way, the leader of the organization by its order can establish any period for which money is issued under the report. For example, from 3 to 300 days. For example, for top managers 300 days, and for all others - 3 days. It is your right. But it is better not to do. After all, if there is no order, then there can be no complaints for the term and return.

Scare us, and we are afraid

Being to be afraid that the tax office will detach you ndfl or, not worth it. There was a time, the tax service requested to hold NDFL with accountable sums. This, for example, was stated in the letters of the Federal Migal of Russia in Moscow of October 12, 2007 No. 28-11 / 097861 and dated March 27, 2006 No. 28-11 / 23487. But now it's all somehow stood.

So, what do we have today? As long as the organization did not write out the funds issued under the report to his loss, the obligations of paying any taxes, it seems, do not arise.

Please note: in this situation it is impossible to talk about material benefit. The condition for its occurrence is the conclusion of a written agreement between the organization and an individual, but the provision of such a way to issue money under the report is not provided. Therefore, there is no reason to accrue material benefit in the form of savings percentage. The non-return of accountable amounts leads only to one - the employee has arrears in the return of funds received from the organization. Everything! And the receipt by an employee of money in such a situation can not automatically be considered its income. Thus, you can "hang" the situation, provided that neither the organization nor an individual will be taken.

How long can this status Quo.? As long as the organization does not write an amount issued for the report to expenses (pp.2 § 2 of Article 265 of the Tax Code of the Russian Federation) upon the expiration of the established period of limitation (3 years). Someone trying to prove this time by paper correspondence or the return of the amounts to infinity, but now the legislator has limited the total ten years (paragraph 2 of Art. 196 of the Civil Code of the Russian Federation). So after 10 years you still have to write off these funds. Well, nothing. 10 years - very long time. As in that fairy tale: Something for this time will surely happen. Or Padishamoks, or Khoja Nasreddin dies, or Ishak will die ... That is: the legislation will change, it will be reorganized or the recipient of the accounting agents will go abroad - a fabulous number of options.

But if the organization will forgive the debt to the employee and write it, it will be obliged to calculate the NDFL and insurance premiums ( Ministry of Finance of Russia in a letter dated 09/24/2009 No. 03-03-06 / 1/610). If you do not want to pay personal income tax and insurance premiums, it does not need to do this, since the employee's income occurs at the time of writing off.

Our court is the most humane

In controversial cases, the parties, of course, can apply to the court. Therefore, judicial practice is also not indifferent to us. So, our courts consider: since the physical person has already issued money under the report, it means that a person has already reported on previously obtained amounts. The presumption of the intelligence of the entity entrepreneurial activity. That is: Do not fools in the organization sit in order to give money to those who have no habit to report to their spending. We agree with our most humane court. We are not fools. Just scattered a little ... reporting snapped somewhere, we cannot find. A zealous accountant that has lost the report, we have long been "fired." In general, consider the documents lost. Accident in production, you can say. And the employee is our receipt (cutting part of the advance report) also lost. Well what to take from him! Physly nevertheless. The main thing is not to laugh in court.

Thus, an interesting legal incident is created. The fact of issuing money is not denying; All advance reports are received, there are no complaints to the employee. But it is possible to give these facts a legal significance only through the court. Accordingly, one side will insist on such a proceedings, the other will not deny anything. And if the Court takes place according to such a scheme in a warm friendly atmosphere - you can forget about the accruals of personal income tax and insurance premiums. And then the head of the Organization will make a harsh order for the punishment of the chubby and restore documents. As a punishment, you can apply a link to the seminar abroad. Such seminars are sometimes held on cruise sea liners. Not Maldives, of course, but the punishment should be strict.

You can not be afraid of any other actions by tax services, the law is not given the right to decide on the change in the legal qualifications of the transaction. This right only has the court. To retrain the deal, they should go to court. What is very long and almost unrealistic.

There is, of course, another problem. This is when the accounting amount reaches astronomical sizes, which will not paint the balance of the enterprise and will become all the time to cause the interest of the tax service, starting with letters about your liquidation due to the lack of net assets. But this is a topic for a separate conversation.

Accounting conclusions

Let's sum up. If you want to subjected to taxation as long as possible, the amount issued for the report, then do not write them off, just keep as debt. For the fact that you will continue to issue money under the report to the same person and it is almost impossible to punish you. If it still came to write off all the moment, then let your accountable person return all the money, and you give them an employee who works with you "temporarily". Upon the expiration of the limitation period or immediately after the report, you can arrange a friendly trial with such an employee.

Enjoy the full program. Law on our side, judicial practice too. We are not afraid of a tax inspector. In this particular case, of course ...

You will need

• - Order of the head of the organization;
• - Advance report;
• - the book of accounting of profit-expenditure orders;
• - account cash warrant;
• - Cartrol order;
• - Receipt about the introduction of unused funds.

Instruction

Give out cash to accountable face, according to the expenditure cash order. Such an order must be correctly decorated, is certified by a stamp with props of consumables and signatures of the chief accountant, and the accountable person. Cash issuance to the accountable person is made to provide a passport. The expendable cash order must be registered in accounting of profit-expenditure orders. An accounting wiring should be made on this operation of the enterprise: Debit 71 "Calculations with accountable persons" - Credit 50 "Cashier" for the amount of funds issued to the accountable person.

Implement accountable amounts based on the advanced report provided. The advance report must be made in one copy and assure the signatures of the head of the enterprise, accountable person and accounting. To the advance report, you need to attach the originals of documents confirming these costs, such as receipts, checks, travel certificate, travel tickets. Then the company's accountant needs to check the target use of the funds spent and bother their total amount.

Reception to the cashier of unused cash with accountable person. Such means remain as a result of exceeding the amounts issued by advance, over the actual cost of the accountable person. The reception of such cash in the cashier of the enterprise is carried out at the arrival cash order, which must be signed by the chief accountant and the cashier, and also assure a cash stamp. The acquisition of the cash order is compiled in one instance, and then registered in the book of accounting of the company's arrival and expenditure orders. Such a cash order remains at the enterprise accountant, and a receipt of the receipt of unused funds is issued to the handling person. An accounting wiring should be made on this operation to this operation: the debit of 50 "Cassa" - a loan of 50 "settlements with accountable persons" in the amount of unused funds by an accountable person.

Entrepreneurs and enterprises that have accounts in banks are calculated on monetary obligations arising in the process of economic relations, most often in non-cash form. But without paying cash, it is not always possible, since the payment of wages, travel and the implementation of the population of goods or services involves the use of cash.

Instruction

Cash settlements are payments carried out using cash owned by entrepreneurs or enterprises for the implementation of works, services or goods. For reception, spending and storing funds, the organization must have an equipped cashier.

Cash organizations, including those obtained in, can be used to ensure the needs that occurred in the process of functioning. The most common operations to write off the organization's cash:
- payment of salary, and the awards of the organization;

Passing money to the bank;

Acquisition of agricultural products;

Travel expenses;

Consumables for economic and production needs.

The issuance of funds from the cashier is carried out only on the basis of expenditure documents:, payment statements. To those who are not included in the staffing schedule, the issuance is carried out on expenditure orders disclaimed on each person. In the case of cash issuance to individual individuals on expendable documents, the cashier must require a passport to identify the identity.

Issuance can only be made to the person whose data is listed in the expenditure order. Another person issuing is carried out only on the basis of a power of attorney, which remains in the cash documents. The issuance of funds from the cash register is not written off without signature the recipient on the expenditure document, since this is a mandatory criterion for the design of any documents related to expenditure operations.

The issuance of funds under the report can be carried out at the expense of the revenue, the balance of money at the checkout and at the expense of funds received at the Bank. The issuance of accountable funds is carried out only under the condition of the report on previously issued. Write-offs is carried out after the employee who received funds will report to the spent cash, passing the "report on the use of funds".

Cash at the enterprise's cash register should not be in total to exceed the limits established at the enterprise, they must be passed to the bank where the organization is served to enroll on the current accounts of the enterprise.

Video on the topic

note

In case the checkout limit is not installed, all cash at the end of the day should be given to the bank.

Helpful advice

Write-off of cash must be confirmed by the expenditure document certified by printing and signature.

Some organizations in the process of economic activity use cash payment method. The employee is issued cash from the enterprise's cash desk. Based on this, accountable amounts are formed. As a rule, they are subject to write-off. How does this happen?

You will need

• - Advance report (form No.Ao-1);
• - supporting documents.

Instruction

First, it should be noted that you can submit any amount. But note that if an employee acquires any product from another organization, the amount of payment at the bottom contract cannot exceed 100,000 rubles.

First, make an order about the possibility of issuing this employee. You can also specify the amount of the funds issued. Write and, in which this person must spend the amount issued. Order Make up in one copy, sign it and at the employee, which will mean his consent with the written information.

In order for cash issued a scope, the employee must provide documents confirming the costs. But note that they must be economically supported. For example, if these are executive expenses, they must be justified. To do this, make a written justification, where specify the objectives achieved, for example, negotiations in, can also indicate the action plan, and the location in the negotiations.

Based on checks, accounts, receipts and other confirmation documents, make an advance report (form No.OA-1). In addition to the fact that you specify all these confirmation documents in the report, attach them to form. Note that if you attach a cash receipt, then it is necessary to attach a trade, since the name of the goods is not specified in the first.

Before you write off accountable amounts, check the correctness of their preparation, that is, purchases should not be implemented on weekends and holidays. Otherwise, the accountable person must be an explanation in writing.

Commodity checks, accounts must contain advanced information, for example, if the stationery was purchased, they should be listed with the number of products.

The advance report is compiled in one instance. Sign it at the head of the organization, accountant and by the accountable person. Based on all of the above documents, make an account in accounting:
D50 "Cassa" K71 "Calculations with accountable persons".

Video on the topic

Each enterprise faces the need to use accountable sums. These funds can be directed to the economic and administrative needs of the company, to pay for labor or service business trips, to acquire commodity and other things. Write-off of the account of the complex process that requires following regulatory provisions for accounting and cash transactions.

Instruction

Reflect the write-off of accountable amounts depending on their purpose. If the funds were spent on the purchase of goods, then it is necessary to make an account on the debit of account 41 "goods" and the credit of account 71 "Calculations with accountable persons". If the purchase of material values \u200b\u200bwas made, the account 10 "Materials" is debit. Thus, with a credit of account 71 may be in correspondence of accounts that characterize the nature of the expenses of the accountable person.

Return the unspent accountable amounts to the cashier by opening the debit of 50 and the credit on account 71. If the accountable person has not made the return of balances on accountable on time, then discover 71 and debate 94 "Loss and shortage from damage to values" . You can also write off the debit to the debit of 73.2 "Calculations for the compensation of material damage", when the disadvantage is held in parts in several reporting periods.

In the future, the amount of the amount of the amount of the employee with the discovery of Debit on account 70 "Calculations with wage personnel" with correspondence on the account 94. If there is no possibility to write off funds from wages, it opens the debt on account 73 "Calculations with personnel by other Operations. " If it is impossible to pay a shortage, then accountable amounts are debited by the debit of account 91.2 "Other expenses".

Video on the topic

In the course of financial and economic activities, the company is often facing the need to acquire material values \u200b\u200bor pay for various works both by cashless payments and through cash. In this case, the employee receives accountable money to perform actions on behalf of the company, which are written off in accounting on the basis of regulations of accounting.

You will need

• - Consumables and receipt cash order;
• - Advance report on form No.Ao-1.

Instruction

Establish cash in the report on the rules established by the procedure for conducting cash transactions. The issuance of the accountable is carried out by the cashier of the enterprise with the design of the relevant expenditure order, which indicates the full amount and purpose of funds. This operation is reflected by an accountant as a debit of account 71 "Calculations with accountable persons" with correspondence in account 50 "Cassa".

Subscribe a report on form No.Ao-1, which reflects all the information about the waste of accountable money. Attach the receipt report, accounts and other documents that confirm the specified amounts of expenses.

Spariate consumed accountable. If the goods were purchased, then in accounting, they are written off on the debit of accounts 41 "Goods" with correspondence on the account 71. If we bought material values, then the report is debitted on account 10 "Materials". Executive and travel expenses are discharged to the debit of account 26 "General Expenditures". If the employee took money to pay for suppliers or contractors, then the report is reflected in the debit of account 60 "Calculations with contractors and suppliers."

Calculate the amount of unspent accountable money and make them return to the cashier with the design of the receipt cash order. To do this, the debt debit 50 with correspondence on the account 71. In the case when the accountable person has not returned to the balance of funds during the time limit, it is necessary to open a credit on account 71 with correspondence on the account 94 "shortage of values."

In the consequence, this amount will be spicitized from the wages of the employee by opening the debit of account 70 "Calculations with wage personnel" with an appeal to account 94. If it is impossible to reimburse, then the balance of accountable money is debited to the debit of account 91.2 "Other expenses".

Registration of any cash transactions is carried out on the primary documents, which are approved by the decision of the State Statistics Committee of the Russian Federation No. 88. The write-off is made on the basis of the CO-2 expendable cash order and the CO-5 accounting book.

You will need

• - Cottage Custom Code;
• - accounting magazine Ko-5 and Ko-2;
• - Vedomost T-53, T-49.

Instruction

You can issue money from the cash register for salaries, under the report on household needs or to take collectors serving you the bank. Any cash issuance make up the CO-2 consumable cashier and make an entry to the CO-3 log in which you make accounting of all profitable and expenditure checks, as well as to the CO-5 log, which is a credential and issued funds.

Expendable cash order Fill with any form of data processing accounting, both traditional using a calculator and primary accounting documentation and using computing equipment and computer processing.

Each expendable cash order must have a sequence number, the signature of the head of the enterprise and the chief accountant, the signature of the cashier issuing money.

When writing off funds from the cash register, specify the type of funds for issuing funds in the "Base" line, list all the numbers and dates of the primary documents, which are the basis for issuing money.

Without a signature of authorized persons, the write-off of cash from the cash register and the executive expenditure check order are not valid, so be sure to take into account this circumstance and get signatures from authorized persons in time.

If the write-off is made on the basis of a power of attorney, specify the number and date of the power of power issued in the "Appendix" links.

When filling out documents on write-off from the cash register, corrections are not allowed, the issuance of all means you are obliged to produce on the day the expenditure documentation (Article 7, 9 of the Federal Law 129 F-3).

If the expense from the cash register is carried out on the payment of salaries, benefits or scholarships, then you are obliged to produce on the basis of the payment statement approved by the State Statistics Committee No. 1. The statements have a unified form T-53, T-49. You may not draw up a cash order for the amount of the amount, but to limit ourselves to payments. Accounting will be carried out all the cost of consumption.

When organizing the accounting of the organization, not only the right calculations are needed, but also the availability of various confirmation documents. This is necessary for internal control by the leadership and for external inspections by state bodies. But what to do if documents are not preserved for part of the costs? It is possible to carry out a part of the write-off and without the necessary papers.