Accounting settlements with accountable persons. Accounting for settlements with accountable persons
For accounting of settlements with accountable persons, an account is intended 020800000 "Settlements with accountable persons" and 15 analytical groups to this synthetic account.
Accountable persons - these are employees of the institution who received money and (or) monetary documents under the report for subsequent targeted spending. The funds issued to accountable persons are called accountable amounts. Issuing money to any other natural person who is not in an employment relationship with the institution does not give the issued amount the status of accountable amounts. This payment is not regulated by labor, but by civil law.
Budgetary institutions issue cash and a report for payment:
- - labor;
- - administrative and business expenses (transport and utilities, rental and communication services, purchase of materials, fuels and lubricants (fuels and lubricants) for household needs, etc.);
- - travel expenses.
The list of persons entitled to receive cash at the cash desk against a report, by means of a corporate bank card for administrative and economic needs, terms, maximum amounts the issuance of money on account, the procedure for submitting a report on the amounts spent are approved either separately by order of the head of the institution, or in an order on accounting policy.
Cash withdrawal Money under the report on expenses related to business trips is made within the amounts due to business travelers for these purposes.
The trip of employees performing work under civil law contracts is not a business trip, regardless of the terms of the contracts and the nature of the work performed. If an employee is reimbursed for travel expenses, they should be included in his total income along with the remuneration paid for the work performed under the contract.
When issuing cash to an employee against a report on expenses related to the implementation of the activities of a legal entity, an expense account is drawn up cash order(f. 0310002) according to written statement of the accountable person, drawn up, as a rule, according to the form approved by the institution and containing the head's handwritten inscription on the amount of cash and the period for which cash is issued, as well as the head's signature and date.
When issuing cash from the cash desk for reporting to several persons, instead of individual cash outflow orders for each accountable person, a statement for issuing money from the cash desk to accountable persons (f. 0504501), approved by order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n, can be applied. These statements are compiled separately by type (basis) of payments:
- - for wages;
- - administrative and business expenses;
- – travel expenses;
- - other needs.
Based on the results of the issuance of funds, one cash outflow order is drawn up according to the statement.
When dispensing cash in foreign currency in the cash outflow order, the amounts issued are indicated both in foreign currency and in the ruble equivalent (at the exchange rate of the Bank of Russia as of the date of the transaction).
Business trip in accordance with Art. 166 of the Labor Code of the Russian Federation is a trip of an employee by order of the head of an institution for a certain period of time to carry out an official assignment outside the place of his main work.
Are not recognized as business trips:
- - business trips of employees whose permanent work takes place on the way or is of a traveling or mobile nature;
- - the trips of employees caused by the need for production, whose relations with the institution are regulated not by labor, but by civil legislation (under work contracts, orders, etc.).
The general procedure for sending employees on business trips to within Russia , their timing and other issues related to business trips are regulated by the RF Government Decree of 13.10.2008 No. 749 "On the specifics of sending employees on business trips."
Resolution of the State Statistics Committee of Russia dated 05.01.2004 No. 1 approved unified documents for the design of sending employees of the institution on a business trip (Table 5.12).
Table 5.12
Unified travel documents
The list of reimbursable expenses in accordance with KOSGU is given in table. 5.13.
Table 5.13
List of reimbursable expenses for business trips on the territory of the Russian Federation
Rates of reimbursement of travel costs, rental costs living quarters, daily expenses for employees of institutions financed from funds federal budget, established by Decree of the Government of the Russian Federation dated 02.10.2002 No. 729 "On the amount of reimbursement of expenses associated with business trips in the territory Russian Federation, employees of organizations financed from the federal budget ".
Upon returning from a business trip, the employee is obliged to present to the employer within three working days:
- 1) an advance report on the amounts spent in connection with the business trip and make the final calculation on the cash advance issued to him before leaving on a business trip for business trip expenses. Attached to the advance report travel certificate duly drawn up documents on the lease of living quarters, actual travel expenses (including the insurance premium for the compulsory personal insurance passengers on transport, payment for services for the processing of travel documents and provision of bedding on trains) and other expenses associated with a business trip;
- 2) a report on the work performed on a business trip, agreed with the head structural unit employer, in writing.
The accountable persons submit an advance report (form 0504049) on the expenditure of the advance amounts with the attachment of documents confirming the expenses incurred. The documents confirming the expenses incurred include:
- - railway and air tickets;
- - hotel bills;
- - sales receipts;
- - invoices;
- - checks of cash register equipment (KKT);
- - incoming documents (invoices) confirming the acceptance of the commodity material values from the accountable person to the warehouse of the institution, etc.
These documents must contain the mandatory details established by the Law on Accounting for primary documents (discussed in paragraph 2.4).
When using an e-ticket, the itinerary / receipt for the e-ticket is presented. E-ticket - is a document used to certify a contract for the carriage of passengers and baggage, in which information on the carriage of passengers by air and on railway transport presented in digital form.
Itinerary / receipt is a document strict accountability and is used for implementation by organizations and individual entrepreneurs cash payments and (or) settlements using payment cards without the use of cash registers and contains the following information about the passenger: full name, name, series and number of the identity document, name and code of the carrier, number, date, time of flight departure ( trains), name of points of departure and destination, tariff, total cost of transportation, form of payment, fees, booking code.
The forms of electronic ticket and railway electronic ticket are approved by orders of the Ministry of Transport of Russia dated November 8, 2006 No. 134 "On establishing the form of an electronic passenger ticket and baggage check in civil aviation" and dated July 23, 2007 No. 102 "On establishing the form of an electronic travel document (ticket) on a railway transport ".
The amounts issued for the report are debited from the accountable person on the basis of the advance report submitted by him, which is drawn up by the accountable person in one copy and submitted to the accounting department of the institution. On the front side of the advance report, the accountable persons provide information about themselves. The reverse side contains data on the amounts actually spent by them with the attachment of documents confirming the expenses incurred. In this case, the documents attached to the advance report are numbered by the accountable person in the order of their entry in the report.
Expenses for primary documents executed in violation of the established requirements by the relevant regulations. So, for example, an invoice must meet the requirements of the provisions of Art. 169 of the PC of the Russian Federation and issued in the form established by the Government of the Russian Federation of December 26, 2011 No. 1137 "On the forms and rules for filling out (maintaining) documents used in calculating value added tax."
In the accounting department of the institution, the advance report is checked for the targeted spending of funds, the correctness and availability of documents confirming the expenses incurred, and the reasonableness of spending the funds. On the reverse side of the advance report, the accounting employee fills in gr. 7-10, containing information about the expenses accepted by the institution for accounting, the amounts of expenses accepted for accounting are indicated. At the same time, synthetic and analytical accounts are given, which are debited with these amounts.
Verified in accounting expense reports submitted for approval to the head of the institution. Writing off accounts receivable in foreign currency from accountable persons of institutions and reflecting this amount in the advance report are made in rubles at the exchange rate of the Bank of Russia as of the date of approval of the advance report by the head of the institution.
The deadline for checking the correctness of the submitted advance report must be set by the head of the economic entity. This can be realized when shaping accounting policies as part of an appendix regulating the procedure for settlements with accountable persons of the institution.
In cases of failure to submit advance reports on the spent reporting amounts or failure to return the balances of unused advances to the cashier on the basis of the order of the head, but not later than one month from the date of expiration of the term for returning the advance, the institution has the right to withhold this debt from wages. Moreover, in accordance with Art. 137, 138 of the Labor Code of the Russian Federation overall size all deductions for each payment of wages may not exceed 20% of the wages owed to the employee.
If the employee disputes the existence of a debt to the institution or the deadline for making a decision on withholding is missed, the corresponding amounts can only be recovered from the employee through the court.
The debt of accountable persons, recognized as unrealistic for collection in accordance with the legislation of the Russian Federation, is subject to write-off as part of the institution's extraordinary expenses and transferred to an off-balance sheet account accounting... The institution itself should be the initiator of the consideration of issues on recognition of the receivable as hopeless for collection and the subsequent approval of its cancellation. Hopeless receivables is revealed by the results of the inventory, as a rule, by the results of the annual compulsory inventory of calculations.
It is possible to avoid issuing cash against a statement of expenses by crediting funds:
- - on the payment plastic ("salary") card of employees, since these cards are nominal. The funds transferred by the institution are transferred to the employee's account opened in the corresponding bank, who can receive them in cash at an ATM or pay the corresponding expenses by card in a non-cash way. The institution has the right to transfer such amounts to the payment plastic cards of employees, if this is provided for by the terms of the agreement concluded with the bank. In addition, for the transfer of accountable amounts to employees of the institution on cards, such an opportunity should be provided in the collective and labor agreement;
- - to a corporate bank card (see paragraph 5.1.1 "Accounting for funds").
When using bank cards in settlements with accountable persons, an expense report sums of money accountable persons are also an expense report. There are certain features of drawing up an advance report when transferring funds to an employee's salary bank card:
- 1) in the line "Received advance payment" it is necessary to indicate the number of the payment order, according to which the accountable amounts were debited from the personal account of the institution;
- 2) in the section "Information on depositing the balance, issuing overruns" in the "Cash order" line, the number and date of the payment order confirming the receipt of the balance of unused accountable amounts on the personal account or disposal - when issuing overspending are indicated.
When drawing up an advance report on the expenditure of funds from a corporate bank card, the employee encloses documents on the transactions performed. The document must contain the required details: the identifier of the ATM, electronic terminal or other technical means intended for performing transactions using payment cards; type of operation; the date of the transaction; the amount of the transaction; transaction currency; authorization code; requisites payment card.
A paper document on transactions using a payment card must additionally contain the signatures of the cardholder and the cashier.
Example
Materially responsible person a state budgetary institution, according to its statement, indicating the purpose of the advance payment (business expenses for the purchase of 40 pieces of light bulbs) and the advance payment period (3 working days), a corporate bank card... Cash in the amount of 4000 rubles. due to other income-generating activities are transferred to this card institutions. At the institution, the transactions will be reflected in the accounting records:
When sending employees on business trips abroad, the institution, financial security which is carried out at the expense of the federal budget, are additionally guided by the following regulatory legal acts:
- - Decree of the Government of the Russian Federation of December 26, 2005 No. 812 "On the amount and procedure for the payment of daily allowance in foreign currency of allowances to daily allowance in foreign currency for business trips in foreign countries of employees of organizations financed from the federal budget";
- - Order of the Ministry of Finance of Russia dated 02.08.2004 No. 64n "On the Establishment of Limit Norms for Reimbursement of Costs for Renting Housing in Foreign Currency for Business Trips to the Territory of Foreign States for Employees of Organizations Financed from the Federal Budget".
Institutions whose financial support is carried out at the expense of the budgets of the constituent entities of the Russian Federation or local budgets, must apply in their activities the normative acts of the relevant subject or municipality.
Table 5.14 shows typical records for the reflection of transactions for the acquisition of fixed assets and inventories by reporting entities and the repayment of debt on funds issued for the report.
table 5.14
Reflection of transactions on accounting of settlements with accountable persons
Acquisition by reporting entities: |
||
fixed assets - other movable property |
||
material stocks |
||
Acceptance for accounting of expenses incurred by the accountable person |
0109 xx xxx 0401 202xx (according to the corresponding KOSGU expenses) |
|
Repayment by the accountable person of the amount of debt that has not been returned to deadlines: |
||
employee deduction |
||
repayment of debts of the accountable person at the expense of deductions from wages |
||
Transfer of funds to the accountable person for a plastic bag in a credit institution |
0201 11610 18 off-balance sheet account |
Example
Chief engineer of the state institution Gusev Η. N. but on the order of the head was sent to business trip to Moscow for a period of 5 days from 7 to 11 April this year, inclusive, taking into account the time spent on the road. On March 25 of this year, the employee wrote an application to the name of the head of the institution for the issuance of funds against a report for travel expenses. The head signed it on March 26 of this year, and on March 30, funds were received from the treasury to the institution's cash office and issued to the employee but KOSGU 212 (daily allowance) in the amount of 500 rubles; for the purchase of railway tickets for KOSGU 222 in the amount of 3300 rubles; for accommodation 1650 rubles. Upon returning from a business trip, the chief engineer presented an advance report on f. 0504049. On the reverse side, the employee filled in columns 1-6, in which he indicated the amounts actually spent. The documents confirming the actual expenses are numbered and attached to the report. An employee of the accounting service accepted the Advance Report for verification, and issued a receipt to the employee by filling in the detachable part of the Advance Report.
After checking, making entries in columns 7-10 on the back of the report and reflecting the amounts accepted for accounting, the Advance Report was approved by the head of the institution.
Below are examples of the Application and the completion of the advance report.
Continuation of f. 0504505
Continuation of f. 0504505
Continuation of f. 0504505
Reflection of settlements with accountable persons in accounting registers
Analytical accounting of settlements with accountable persons is kept in the Journal of settlements with accountable persons.
Records of transactions in the Journal are carried out on a daily basis on the basis of Advance Reports, PQS and RCOs. For each line of the column "Indicator name" of the Journal, the surname of the reporting person, the amount of the advance payment made, the expense made, the remaining unused advance payment received are recorded.
At the end of the month, the balances at the beginning and end of the reporting period on account 0 208 00 000, as well as turnovers on account 020800000, are transferred to the general ledger, with the exception of operations for the issuance and return of reporting amounts, which are reflected in the Journal of transactions for the "Cashier" account.
Often, when accounting for settlements with accountable persons, a large number of errors are made. The most common of them are: lack of supporting documents, non-compliance with the maximum amount of cash settlements with legal entities and others. During the audit, tax authorities pay special attention to filling out a travel certificate, an advance report and other documents related to a business trip. You will learn about this and much more from the presented article.
Cash withdrawal from the organization's cash desk is carried out in accordance with The procedure for maintaining cash transactions In Russian federation, approved by the Decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40 (hereinafter - the Procedure for conducting cash transactions).
According to clause 11 of this document, money is issued for:
Household and operating expenses;
Expenses for expeditions, geological exploration parties;
Expenses of authorized organizations, individual divisions business organizations, including branches that are not on an independent balance sheet and located outside the area of activity of organizations.
The size and terms for which funds are issued are determined by the head of the organization.
Amounts are issued on an expense cash order, the form of which is approved by the Decree of the Goskomstat of Russia dated 08/18/98 No. 88, or to another document (for example, on an application for issuing money) with a stamp with the details of the expense cash order. These documents are signed by the manager, chief accountant or persons authorized to do so.
Note!
Cash withdrawal on account is made only on condition of a full report of a specific person on the advance payment previously issued to him (clause 11 of the Procedure for conducting cash transactions).
Persons who have received the accountable money are obliged, no later than three working days after the expiration of the period for which they were issued, or from the day of returning from a business trip, to present to the accounting department of the enterprise a report on the amounts spent and make the final settlement on them.
To account for funds issued to accountable persons for administrative and business expenses, such reporting form as an advance report (form No. AO-1 "Advance report", approved by the Resolution of the State Statistics Committee of Russia dated 01.08.2001 No. 55) is used. It is drawn up in one copy by the accountable person (reverse side of the form, columns 1-6) and the accounting employee (front side of the form and columns 7, 8, 9 of the reverse side). The advance report can be drawn up both on paper and on a machine carrier of information.
Filling out the reverse side of the form, the accountable person enters into the report a list of documents confirming the expenses incurred by him (receipts, transport documents, cash register receipts, sales receipts and other supporting documents), and the amount of expenses for them (columns 1-6). The documents attached to the advance report are numbered by the reporting person in the order they are recorded in the report.
The accounting department checks the targeted spending of funds, the availability of supporting documents confirming the expenses incurred, the correctness of their registration and calculation of the amounts, and also on the reverse side of the form the amounts of expenses taken into account (columns 7-8) and accounts (sub-accounts) that are debited are indicated for these amounts (column 9).
If the accountable person is issued currency, then the details related to foreign currency are filled in (line 1a of the front side of the form and columns b and 8 of the back side of the form).
A verified advance report is approved by the manager or an authorized person and is taken into account. The remainder of the unused advance payment is handed over by the accountable person to the organization's cash office on an incoming cash order in accordance with the established procedure. CCP in this case is not applied, since the refund is not associated with the sale of goods, the performance of work, the provision of services (Letter of the Ministry of Finance of Russia dated November 30, 2004 No. 03-01-20 / 2-47).
Overruns on the advance report are issued to the accountable person on the cash outflow order.
Based on the data of the approved advance report, the accounting department writes off the reporting amounts in accordance with the established procedure.
Travel expenses
Paperwork
When sending an employee on a business trip, the following documents must be drawn up:
Order on sending an employee on a business trip (form No. T-9);
Travel certificate (form No. T-10);
Service assignment (form number T-10a).
These forms are approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1.
The procedure and amount of reimbursement of expenses related to business trips are determined by the collective agreement or local regulatory act of the organization (Letter of the Ministry of Finance of Russia dated 06.12.2002 No. 16-00-16 / 158). In this regard, the organization may issue an order (another administrative document), which will establish a list of documents that are the basis for sending an employee on a business trip. In particular, it can be a business trip order and (or) a business trip certificate. These documents are, firstly, documents confirming the production nature of the business trip, and secondly, documents on the basis of which the duration of the business trip is determined.
According to the Ministry of Finance of Russia, the parallel preparation of two documents on one fact economic activity is impractical. Later, this position was set forth in the Letter of the Ministry of Finance of Russia dated 26.12.2005 No. 03-03-04 / 1/442.
We will consider the situation when a travel certificate is drawn up.
Before sending an employee on a business trip, his immediate superior fills out the form No. T-10a "Service assignment for sending on a business trip and a report on its implementation." This document indicates the task of the employee, the place where exactly and for how many days he is sent on a business trip. Then the task is approved by the head of the organization. On the basis of the service assignment, a travel certificate (form No. T-10) is issued, and in one copy. The actual time of stay at the place of business trip is determined by the marks in the travel certificate about the day of arrival at the place of business trip and the day of departure from the place of business trip. If an employee is sent on a business trip to different settlements, notes on the day of arrival and the day of departure are made in each point (clause 6 of the Instruction of the USSR Ministry of Finance, USSR State Committee for Labor and All-Union Central Council of Trade Unions dated 07.04.98 No. 62).
During tax audit inspectors very thoroughly check the design of travel certificates, so the document must be drawn up correctly, in compliance with the established norms. For example, the personal data of the employee specified in the document must match the data on the tickets, all signatures and seals must be affixed, otherwise the travel certificate may be invalidated. There are often cases when, for one reason or another, a posted worker does not put on the certificate the time of arrival and departure from one place of the business trip to another (for example, he forgot or did not insist). As a result, when checking tax authorities the very fact of being on a business trip may be questioned. Or the employee does not attach a report on the performance of the service assignment to the advance report (in the report, the traveler notes the work that he did on the business trip). If it is absent, tax authorities may doubt the economic feasibility of the costs incurred.
After completing the above documents, the employee is sent to the accounting department for travel expenses. According to Art. 168 of the Labor Code of the Russian Federation, the company is obliged to pay him:
Fare;
Housing rental expenses;
Daily allowance;
Other costs for which the employer has given permission.
Note!
For business trips in an area from which a traveler has the opportunity to return daily to his place of permanent residence, daily allowances (allowances instead of daily allowances) are not paid (clause 15 of Instruction No. 62).
The issuance of cash against the account of expenses related to business trips is carried out within the limits of the amounts due to business travelers for these purposes.
Note!
The transfer of cash issued on account by one person to another is prohibited (clause 11 of the Procedure for conducting cash transactions in the Russian Federation).
Upon arrival from a business trip, the employee must submit an advance report to the accounting department of the organization with the attachment of the following documents:
Travel certificate or order of business trip;
Documents confirming the cost of renting housing, travel expenses, etc.
The day of departure on a business trip is the day of departure of a train, plane, bus or other vehicle from the place of permanent work of the traveler, and on the day of arrival - the day of arrival of the specified vehicle at the place of permanent work. When a vehicle departs before 24 hours inclusive, the day of departure on a business trip is considered the current day, and from 0 hours and later - the next day. If the station, pier, airport are outside the boundaries of the settlement, the time required to travel to the station, pier, airport is taken into account. The day of arrival of the employee to the place of permanent work is determined in a similar way (clause 7 of Instruction No. 62).
Accounting
Travel expenses are related to expenses for common types activities and are included in other costs (clause 5, clause 8 PBU 10/99 "Organization costs").
In a situation where the employee did not submit an advance report on time and did not return the unspent amount, by order of the employer (but no later than 1 month from the date of the expiration of the refund period), this amount is withheld from the employee's salary.
It should not be forgotten that when the salary is paid, the deductions should not be more than 20% of the employee's salary. If the employee disputes this situation, then the funds can be collected in court. The amount of deductions can be increased up to 50% if two or more executive documents are submitted (Article 138 of the Labor Code of the Russian Federation).
To reflect deductions from wages in accounting are used: account. 94 "Shortages and losses from damage to values",count. 70 "Payments to the staff on remuneration",count. 73 "Settlements with personnel for other operations."
The following postings are reflected in accounting:
D-t count. 94 K-t count. 71 - reflected funds not returned in due time D-t count. 70 K-t count. 94- funds not returned within the established time frame are withheld from the employee's salary
D-t count. 73 K-t count. 94- funds that were not returned within the established time frame were recovered in the event that they cannot be withheld from the salary of an employee of the organization.
As for air and train tickets, as a rule, the traveler is given cash for their purchase. But the organization can purchase tickets in a centralized manner by bank transfer. In this case, the purchase and issue of tickets for the report are made out in the accounting records with the following entries:
D-t count. 60 K-t count. 51 - advance payment for air tickets is listed D-t count. 50-3 K-t count. 60- received tickets D-t count. 19 K-t count. 60- for the amount of VAT D-t count. 71 K-t count. 50-3- the ticket was issued to the accountable person.
Taxation and tax accounting
"Input" VAT can be deducted if the business trip is related to the activities of the organization subject to VAT. In this case, the amount of tax must be allocated on a separate line on an invoice or strict reporting form. VAT paid on travel expenses, including hotel services, is accepted for deduction either on the basis of invoices issued by hotels for the provision of these services, or on the basis of strict reporting documents (Letter of the Ministry of Finance of Russia dated 11.11.2004 No. 03-04 -11/165).
For your information!
Strict reporting forms for hotels are approved by Order of the Ministry of Finance of Russia dated 13.12.93 No. 121.
Invoices are not issued for the sale by airlines and airline agents to organizations of air tickets issued to business travelers (Letter of the Ministry of Finance of Russia dated May 16, 2005 No. 03-04-11 / 112).
Such conclusions were made by the specialists of the Ministry of Finance on the basis of clause 1 of Art. 172 of the Tax Code of the Russian Federation and clause 10 Rules for maintaining journals for accounting of received and issued invoices, purchase books and sales books when calculating value added tax, approved by the Decree of the Government of the Russian Federation dated 02.12.2000 No. 914.
According to clause 10 of the Rules, when purchasing services for the hiring of residential premises and services for the transportation of employees to the place of business travel and back (including services for the provision of bedding for use on trains) during a business trip of employees, the basis for registering invoices in the purchase book is Forms of strict reporting (or their copies) filled in in accordance with the established procedure with a separate line for the amount of VAT, issued to the employee and included in the report on a business trip. Thus, it turns out that an invoice is not needed in this situation.
EXAMPLE 1
LLC "Start" sent the employee for 5 days on a business trip. From the cash desk on account of him was given the amount of 15,000 rubles. Upon arrival from a business trip, the employee drew up an advance report, to which he attached round-trip tickets in the amount of 5,000 rubles. (including VAT - 763 rubles), hotel invoice (drawn up on a form of strict reporting) in the amount of 3600 rubles. (including VAT - 549 rubles). VAT in the submitted documents is highlighted on a separate line. Daily allowance - 500 rubles. in a day.
In the accounting of the organization, the following transactions should be made:
D-t count. 71 K-t count. 50- 15,000 rubles. - funds issued from the organization's cash desk on account D-t count. 26 K-t count. 71 - 4237 rub. (5000 rubles - 763 rubles) -included in the cost of airfare (excluding VAT) D-t count. 19 K-t count. RUB 71 - 763 -taken VAT on air tickets D-t count. 26 K-t count. 71 - 3051 rub. (3600 rubles - 549 rubles) -included in the expenses is the amount indicated in the hotel invoice for payment (excluding VAT)
D-t count. 19 K-t count. RUB 71 - 549 - VAT included from the cost of hotel services
D-t count. 68 subaccount "Calculations for VAT" K-t count. 19 - 763 rubles. - accepted for deduction of VAT on air tickets D-t count. 68 subaccount "Calculations for VAT" K-t count. RUB 19 - RUB 549 - accepted for deduction of VAT on the hotel bill D-t count. 26 K-t count. 71 - 2500 rubles. - daily allowance D-t count. 50 K-t count. 71 - 3900 rub. (15,000 rubles - 2,500 rubles -5,000 rubles - 3,600 rubles) - return by the employee to the organization's cash desk of the unspent amount.
Arbitration practice
In the Resolution of the Federal Antimonopoly Service of the Ural District of 11.10. 2003 No. F09-3729YUZ-AK the court concluded that it is not necessary to apply an invoice or an invoice drawn up on a strict reporting form to deduct VAT.
In paragraph 1 of Art. 172 of the Tax Code of the Russian Federation states that tax deductions are made on the basis of invoices issued by sellers when taxpayers purchase goods (works, services), documents confirming the payment of tax amounts withheld tax agents, or on the basis of other documents in the cases provided for in clauses 3, 6-8, Art. 171 of the Tax Code of the Russian Federation. Tax legislation allows for the deduction of tax amounts paid on travel expenses, not only on the basis of invoices or documents in which the amount of VAT is highlighted in a separate line, but also on the basis of other documents. The court argues that when selling goods for cash by organizations retail and Catering as well as organizations providing paid services directly to the population, the requirements for the execution of settlement documents and invoices (in which VAT is highlighted in a separate line) are considered fulfilled if the seller issued cashier's check or another document of the established form. Moreover, according to clause 6 of Art. 171 of the Tax Code of the Russian Federation, the corresponding amount of tax is included in the price of goods (works, services), and the amount of VAT is not allocated in the documents issued to the buyer.
The materials of the case established that the employees, while on business trips, entered into agreements of residence on their own behalf. At the same time, the relevant organizations were issued documents of the established form, confirming the fact of payment for services. In such circumstances, the court proceeded from the fact that the organization has the right to accept VAT for deduction.
However, we draw your attention to the fact that this is still a special case and there is no guarantee that the courts in your district will adhere to the same position. Therefore, if you want to avoid a dispute with the tax authorities, it is better to have either hotel invoices issued on strict reporting forms with allocated VAT, or invoices and a cashier's check, where VAT is also indicated on a separate line.
In tax accounting, travel expenses are related to other expenses related to production and (or) sales (subparagraph 12 of paragraph 1 of article 264 of the Tax Code of the Russian Federation). In particular, these include:
The employee's travel to the place of business trip and back to the place of permanent work;
Renting a living space. Under this expense item, the employee's expenses for payment are also subject to reimbursement. additional services provided in hotels (except for the costs of serving in bars and restaurants, room service costs, costs for the use of recreational and health facilities);
Daily allowance or field allowance within the limits approved by the Government of the Russian Federation;
Registration and issuance of visas, passports, vouchers, invitations and other similar documents;
Consular, aerodrome fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea canals, other similar structures and other similar fees and charges.
Expenses are reflected in tax accounting only when they meet the requirements established by Art. 252 of the Tax Code of the Russian Federation, - they must be justified, confirmed by documents, drawn up in accordance with the legislation of the Russian Federation, and produced for the implementation of activities aimed at generating income.
If an organization uses the accrual method, expenses accepted for tax purposes are recognized in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of their payment. The date of the approval of the advance report (subparagraph 5 of clause 7 of article 272 of the Tax Code of the Russian Federation) is recognized as the date of incurring travel expenses.
With the cash method, expenses are recognized as expenses after the actual payment (clause 3 of article 273 of the Tax Code of the Russian Federation). Travel expenses on a cash basis are recognized in the reporting (tax) period in which the advance report was approved. In this case, the costs are included in the costs in the part that is documented and does not exceed the amount of the advance payment issued. If there is an overspending, then this part of the travel allowance is included in expenses only after the amount owed has been paid to the employee.
In the absence of supporting documents, the cost of renting a living space is reimbursed by order of the head of the organization from the profit remaining at the disposal of the organization after payment of income tax. It is necessary to include per diems when calculating income tax within the limits approved by the Decree of the Government of the Russian Federation of 08.02.2002 No. 93. Per diems reduce taxable profit at the rate of 100 rubles. in a day. The daily allowance is paid to the employee for the entire time of the business trip, including weekends and holidays, as well as the days when the employee was on the road, including the time of a forced stopover (paragraph 14 of Instruction No. 62).
Arbitrage practice
The legality of clause 15 of Instruction No. 62 is confirmed by the Decision The Supreme Court RF dated 04.03.2005 No. GKPI05-147.
The court proceeded from the fact that Decree of the Government of the Russian Federation of 02.10.2002 No. 729 established the amount of reimbursement of expenses for the payment of daily subsistence allowance- 700 rub. for each day of being on a business trip for employees of organizations funded from the federal budget. Decree of the Government of the Russian Federation of 08.02.2002 No. 93 established the amount of reimbursement of expenses and the norms of expenses of organizations for the payment of daily subsistence allowance- RUB 100 for each day of being on a business trip when determining the tax base for income tax. The conditions for the payment of per diems are determined by Art. 168 of the Labor Code of the Russian Federation and are associated with the employee's residence outside the place of permanent residence for a day. Consequently, if the traveler has the opportunity to return to his place of permanent residence every day, the Labor Code of the Russian Federation does not provide for the payment of per diem to the employee and the content of the first sentence of paragraph 15 of the Instruction in this part does not contradict the current legislation of the Russian Federation.
We draw your attention to the following moment: since 01.01.2006, the daily allowance rates paid for foreign business trips have changed (Resolution of the Government of the Russian Federation of 05.13.2005 No. 299).
EXAMPLE 2
LLC "Mega" sent an employee for 3 days on a business trip. The daily allowance was 500 rubles. per day.
The following transactions are made out in accounting: D-t count. 26 K-t count. 71 - 1500 rub. - daily allowances are shown.
For the purposes of taxation of profits, allowance should be taken into account within the limits of the norms: 100 rubles. x 3 days = RUB 300
Due to the difference between accounting and tax accounting arises constant difference in the amount of 1200 rubles. (1500 rubles -300 rubles), which leads to the emergence of a permanent tax liability... D-t count. 99 subaccount "Permanent tax liabilities" Kit count. 68 "Calculations for income tax"- 288 rubles. (RUB 1200 x 24%) - a permanent tax liability is reflected.
When paying expenses for business trips of employees both within the country and abroad, the UST is not subject to taxation within the limits established by the legislation (subparagraph 2 of paragraph 1 of article 238 of the Tax Code of the Russian Federation):
Daily allowance within the limits established in accordance with the legislation of the Russian Federation;
Travel expenses to and from the destination;
Airport charges;
Commission fees;
Travel expenses to the airport or train station at the places of departure, destination or transfers;
For baggage transportation;
The cost of renting a dwelling, the cost of paying for communication services;
Fees for the issuance (receipt) and registration of an official foreign passport, fees for the issuance (receipt) of visas;
Exchange costs cash currency or a check in the bank for cash in foreign currency.
In case of failure to submit documents confirming the payment of expenses for renting a residential premises, the amounts of such payment are exempt from taxation within the limits of the norms established in accordance with the legislation of the Russian Federation.
Based on the above, we can conclude that daily subsistence allowances are not subject to taxation within the norm, and the rest is included in the taxable base for the UST. However, the unified social tax is not charged on daily allowances paid in excess of the norms, since according to paragraph 3 of Art. 236 of the Tax Code of the Russian Federation are not subject to this tax payments in favor of individuals if they do not decrease tax base for income tax.
The norms, within which the daily allowance is not subject to the UST, have not been established. In this regard, the Ministry of Finance of Russia, in its Letter dated January 14, 2005 No. 03-05-01-04 / 1, explained that organizations financed from the federal budget, when determining the amounts of per diem that are not taxed by the UST, are paid to employees on a business trip to territory of the Russian Federation, one should be guided by the Decree of the Government of the Russian Federation dated 02.10.2002 No. 729. The rest of the organizations for these purposes should be guided by the Decree of the Government of the Russian Federation dated 08.02.2002 No. 93.
However, the Supreme Arbitration court The Russian Federation made a decision that was different from the position of the Ministry of Finance.
Arbitration practice
Resolution of the Supreme Arbitration Court of the Russian Federation of April 26, 2005 No. 14324/04. When the taxpayer pays for the costs of business trips of employees both within the country and abroad, per diems are not subject to taxation within the limits determined in accordance with the legislation of the Russian Federation.
Institutions, concepts and terms of civil, family and other branches of legislation of the Russian Federation, used in the Tax Code of the Russian Federation, are used in the meaning in which they are used in these branches of legislation (clause 1st11 of the NKRF). Meanwhile, the legislation on taxes and fees has not determined the daily allowance rates, nor the procedure for establishing them in relation to the UST, as well as insurance contributions for compulsory pension insurance. The general procedure for establishing such norms and limiting their size is provided only by labor legislation. So, according to Art. 168 of the Labor Code of the Russian Federation, in the event of being sent on a business trip, the employer is obliged to reimburse the employee additional expenses associated with living outside the place of permanent residence (daily allowance). The procedure and amount of reimbursement of expenses related to business trips are determined by the collective agreement or local regulatory act of the organization.
At the same time, the amount of compensation in the period under review could not be lower than the amount provided by the Government of the Russian Federation for organizations financed from the federal budget. From 01.01.2005 this provision was canceled by the Law of 22.08.2004 No. 122-FZ.
As for insurance contributions to the Pension Fund of the Russian Federation, since the object of taxation with insurance contributions is the same object as for the UST (clause 2 of article 10 of the Law of 15.12.2001 No. 167-FZ), contributions are also not charged.
Clause 3 of Art. 217 of the Tax Code of the Russian Federation established that they are exempt from taxation of personal income tax per diems, which are paid within the limits established in accordance with the legislation of the Russian Federation. As in the case of the UST, the norms of daily subsistence allowance are not established by legislation.
However, in Art. 168 of the Labor Code of the Russian Federation stipulates that the procedure and amount of reimbursement of expenses related to business trips are determined by a collective agreement or a local regulatory act of the organization. The Ministry of Finance on this issue adheres to the following position (Letter dated October 28, 2004 No. 03-05-01-04 / 63): officials explain that the collective agreement or local regulatory act of the organization does not establish compensation rates for reimbursement of travel expenses, but only provide the organization the right to independently determine the procedure and amount of reimbursement of employee expenses related to business trips.
Installed in collective agreement or the local regulation of each specific organization, the amount of reimbursement of costs associated with a business trip are individual in nature and cannot be considered as norms of compensation payments, about which in question in paragraph 3 of Art. 217 of the Tax Code of the Russian Federation.
Budgetary organizations should be guided by Decree No. 729 when determining the amount of per diem that is not taxed by personal income tax paid to employees on a business trip in the Russian Federation. For these purposes, other organizations should be guided by Decree No. 93.
Daily subsistence allowances in excess of the norms approved by these decrees are subject to personal income tax at a rate of 13 percent. Earlier, a similar position was set forth in the Letter of the Ministry of Finance of Russia dated 20.10.2003 No. 04-04-06 / 191.
However, the Supreme Arbitration Court of the Russian Federation considered the position of the Ministry of Finance to be unlawful.
Arbitration practice
In its Decision No. 16141/04 of January 26, 2005, the Supreme Arbitration Court of the Russian Federation noted that the tax legislation in relation to personal income tax did not establish daily allowance norms. A general order the establishment of such norms is contained in labor legislation (Article 168 of the Labor Code of the Russian Federation). Ordinance No. 93 can only be used for calculating income tax
Despite the conclusion reached by the Supreme Arbitration Court of the Russian Federation, officials continue to defend their opinion (Letter of the Ministry of Finance of Russia dated March 18, 2005 No. 03-05-01-04 / 59).
Purchase of goods
Often, funds are issued to an accountable person from the organization's cash desk in order to purchase goods for “cash”.
When a transaction related to the sale and purchase of goods is made, the accountable person can act on his own behalf or on behalf of the organization, that is, on the basis of a power of attorney.
If the accountable person does not declare himself as a representative of the organization (does not have a power of attorney), that is, acts as a private person, the purchase of goods is made out in the manner prescribed for the retail sale and purchase agreement. A retail sale and purchase agreement is a public agreement, that is, an agreement concluded by a commercial organization and establishing its obligations to sell goods, perform work or provide services that such an organization, by the nature of its activities, must carry out in relation to everyone who turns to it (cl. 2 article 492 of the Civil Code of the Russian Federation).
The retail sale contract is considered to be concluded in the proper form from the moment the seller issues to the buyer a cash or sales receipt or other document confirming payment for the goods. The fact that the buyer does not have these documents does not deprive him of the opportunity to refer to the testimony in confirmation of the conclusion of the contract and its conditions (Article 493 of the Civil Code of the Russian Federation).
In paragraph 1 of Art. 2 of the Law of 22.05.2003 No. 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" it says that the use of KKM by organizations and individual entrepreneurs in cash payments and the issuance of a cashier's receipt to the buyer are mandatory. The exception is the cases described in paragraph 3 of Art. 2 of the Law. KKM is not applied:
When selling newspapers and magazines, as well as related products in newspaper and magazine kiosks (provided that the share of sales of newspapers and magazines in their turnover is at least 50% and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation);
When carrying out trade in markets, fairs, in exhibition complexes, as well as in other areas designated for trade, with the exception of shops, pavilions, kiosks, tents, car shops, autoshops, vans, container-type premises and others located in these places of trade. equipped trading places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises for the sale of non-food products, which ensure the display and safety of goods;
When selling in countryside(with the exception of regional centers and urban-type settlements) medicines in pharmacies located in feldsher-obstetric points;
When selling vegetables and melons, etc.
Keep in mind!
When selling goods for cash, the requirements for processing settlement documents and issuing invoices are considered fulfilled if the seller issued the buyer a cashier's receipt or other document of the established form (clause 7 of article 168 of the Tax Code of the Russian Federation). That is, the seller's failure to issue an invoice to an accountable person who has not declared himself as a representative of a legal entity complies with the current legislation
Clause 6 of Art. 168 of the Tax Code of the Russian Federation, it is established that when goods (works, services) are sold to the population at retail prices (tariffs), the corresponding amount of tax is included in the indicated prices (tariffs). At the same time, the amount of tax is not allocated on the labels of goods and price tags set by sellers, as well as on receipts and other documents issued to the buyer. If the amount of VAT is allocated on the cash register and sales receipts, but there is no invoice, then the buying organization is not entitled to a deduction. After all, the presence of an invoice is an indispensable condition for VAT deduction.
Consider the case where the accountable person acts as a representative of the organization on the basis of a power of attorney.
The procedure for issuing a power of attorney to an employee of an organization is established by civil law. A power of attorney on behalf of a legal entity is issued signed by its head or another person authorized to do so by its constituent documents, with the seal of this organization attached (clause 5 of article 185 of the Civil Code of the Russian Federation).
Note!
A power of attorney on behalf of a legal entity based on state or municipal property to receive or issue money and other property values must also be signed by the chief (senior) accountant of this organization. It is drawn up in one copy by the accounting department of the organization and issued against receipt to the recipient.
To formalize the right of a person to act as a trustee of the organization upon receipt of material values issued by the supplier alongside, invoice, contract, order, agreement, standard forms of primary accounting documentation No. M-2 and No. M-2a are used, approved by the Resolution of the State Statistics Committee of Russia dated October 30 .97 No. 71а.
The accountable person who purchases goods for cash by power of attorney must be issued a consignment note by the supplier (form No. TORG-12, approved by the Resolution of the State Statistics Committee of Russia dated 25.12.98 No. 132).
In confirmation of the fact that the money was accepted from an accountable person - a representative of the buying organization, the supplier is obliged to issue a cash receipt order (clause 13 of the Procedure for conducting cash transactions). The representative of the buying organization is issued a receipt for the incoming cash order signed by the chief accountant of the supplier or a person authorized for this, and the cashier, certified by the seal (stamp) of the cashier, as well as a cash receipt. A similar position is stated in the letters of the UMNS of Russia in Moscow dated 13.08.2003 No. 29-12 / 44313, dated 20.10.2003 No. 29-12 / 58566.
Note!
The maximum amount of settlements in cash between legal entities under one transaction is 60,000 rubles (Note Of the Central Bank Russia dated November 14, 2001 No. 1050-U).
The supplier of the goods is obliged to issue an invoice to the accountable person acting on the basis of the power of attorney, which will be the basis for accepting the VAT paid as part of the price of the goods for deduction (clause 3 of Article 168 of the NKRF).
it is necessary in any organization both to control cash and to account for the actual costs incurred, and for the correct calculation of taxes. What documents and how should be drawn up in this case?
Who is considered an accountable person
Very often in the course of economic activity, the costs for the needs of the enterprise have to be carried out by employees at the direction of the head of the organization. In this case, the employee is given money against the report, that is, this is followed by his obligation to submit a report for the amounts received and spent. Such an employee for accounting is an accountable person.
Money to the accountants can be given:
- for business and administrative expenses - in the amount determined by the production need, and for the periods determined by the production need;
- for travel expenses - for the period established by the order of the manager on sending the employee on a business trip, and in the amount that should include travel expenses, living expenses and daily subsistence allowances.
Accounting for reporting amounts (their receipt, write-off, reflection of the balance or overruns) is carried out on the active-passive account 71 "Settlements with accountable persons".
IMPORTANT! The accountant must keep analytical accounting for each amount issued for the report.
Organization of accounting of settlements with accountable persons
Funds are issued against a report in accordance with clause 6.3 of the instructions of the Bank of the Russian Federation of 03/11/2014 No. 3210-U on the basis of an employee's statement endorsed by the head (or individual entrepreneur) with the amount and the period for which the money is prescribed. Since August 19, 2017 (instruction of the Bank of Russia dated June 19, 2017 No. 4416-U), such an application is not mandatory, and the issuance can be carried out without an application on the basis of an order from the head (or individual entrepreneur). Cash is dispensed from the cash desk according to an expense cash order.
The employee must report no later than 3 days after the end of the period for which the money was issued. For this, there is such a document as an advance report, which reflects the amount of funds received and what it was spent on. The report must also be accompanied by documents confirming the costs incurred.
IMPORTANT! Until August 19, 2017, there was a rule on the impossibility of issuing funds against a report to a person who did not report for the previous amounts. It has been canceled since 19.08.2017.
The nuances of travel expenses
A business trip is an employee's departure to an area remote from his main place of work to perform official functions. Registration of documents on the basis of which it is necessary to keep accounting records of settlements with accountable persons in this case should be carried out in accordance with the decree of the Government of the Russian Federation "On the specifics of sending workers on business trips" dated 13.10.2008 No. 749.
The issue of money for a trip on a business trip is calculated based on the cost of travel back and forth, housing costs and daily subsistence allowance.
It should be borne in mind that:
- the date of departure and the day of arrival are the dates specified in the transport tickets;
- living expenses will have to be taken into account after the fact on the basis of documents provided by the accountant;
- per diems can be established and issued in accordance with internal documents regulating their size, for example, the regulation on business trips (Article 168 of the Labor Code of the Russian Federation).
For correct calculation taxable base for personal income tax, daily allowances are taken into account within the limits established by law: 700 rubles. in Russia and 2500 rubles. - on a business trip abroad (paragraph 12, clause 3, article 217 of the Tax Code of the Russian Federation), for calculating income tax, expenses include an amount within the amount specified in the employer's internal documents (employment contract, order, regulations on business trips).
IMPORTANT! The part of the daily allowance that is paid in excess of the norm established by law is considered the employee's income and is subject to personal income tax.
About the nuances of the reflection of daily allowances in tax reporting you can find out from the article .
Postings for accounting on account 71
According to section VI of the instructions for using the chart of accounts (order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n) account 71 "Settlements with accountable persons":
- is debited from cash accounts 50 "Cashier" (if cash is issued to the accountant) or 51 (when funds are issued in non-cash form);
- credited with accounts that account for expenses related to the employer's economic activities, and cash accounts in the event of a return of unspent amounts.
The amounts for which the employee did not report, he must return to the employer - such an operation will be recorded on the credit of account 71 and the debit of cash accounts 50, 51.
If the remainder of the money is in debt to the employee, then it should be accounted for in the debit of account 94 "Shortages and losses from damage to valuables" in correspondence with account 71. Such debt can be withheld from the employee's salary, in this case, the posting Dt 70 Kt 94 When the employer is unable to withhold the debt from the salary, account 73 "Payments to personnel for other operations" is used, and the transaction will look like this: Дт 73 Кт 94.
Let's summarize the information with which accounts the account 71 can correspond.
Account 71 "Settlements with Accountable Persons" corresponds to: |
|||
by debit with accounts |
on a loan with accounts |
||
the name of the operation |
Corr. check |
the name of the operation |
Corr. check |
Issued funds for reporting or for reimbursement of overspending of reporting amounts |
Purchase of material values, goods |
||
Funds spent on expenses, business needs |
20, 23, 25, 26, 44 |
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VAT on purchased goods and materials |
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Return of the balance of the accountable money |
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There was a delay in the return of the reporting amounts |
The advance report submitted to the accounting department is checked by the accountant, and its approval (by signing) is carried out by the head (or individual entrepreneur). After that, the accountant can make all the necessary postings for expenses in accounting.
Outcomes
Accounting for settlements on funds issued to the accountable person is based primarily on the correct and timely documenting all operations. Among such operations - the issuance of money for expenses, reporting of the accountable person, the return of unspent amounts, reflection in the accounting of the expenses incurred.
Each Russian enterprise has the right to use cash to issue wages, pay to counterparties or transfer money on account, as well as to achieve other goals. For each individual case of using cash, its own rules for registration and reflection in the company's accounting department have been established. Taking into account the widespread practice of providing funds for production needs, it is advisable to study separately the procedure for accounting for settlements with accountable persons.
Cash transactions regulations
It should be noted that, despite the provision of ample opportunities for companies to use cash, enterprises do not have the right to spend cash from the cash desk solely at their own discretion.
A detailed list of cases when a company can use cash is set out by the Central Bank of the Russian Federation in Instructions dated 07.10.2013 No. 3073-U. Clause 2 of this normative act it was established that neither entrepreneurs nor companies have the right to spend the proceeds received at the cashier at their own discretion. Exceptions to the general prescription are established by the same clause 2 of the Instructions, according to which the possibility of spending cash received at the company's cash desk for issuance on account is directly allowed.
But the named Instructions do not provide for the procedure for formalizing settlements with accountable persons.
The algorithm for such actions is described in detail by the Central Bank of the Russian Federation in Instructions dated 11.03.2014 No. 3210-U. General requirement for the use of cash is the organization of the cash register by the company.
If the company plans to accumulate cash on hand, then it is advisable to calculate and set limits on the corresponding balance. The presence of over-limit money at the enterprise at the end of the working day is not allowed.
To register all cash transactions, you must use an outgoing cash order and an incoming cash order. The forms of these documents were approved by the Goskomstat of the Russian Federation in Decree No. 88 of 18.08.1998. They are used to register transactions for spending cash from the company's cash desk, including for issuing money for production needs to accountable persons.
Cash withdrawal on account
It should also be remembered that the reporting person cannot receive new funding for production needs until an advance report on the relevant money is submitted or the reporting funds are returned.
Of no small importance when issuing cash on account is the fact that the Central Bank of the Russian Federation, in paragraph 6 of its Instructions dated 07.10.2013 No. 3073-U, directly noted that cash settlement limits in the amount of 100,000 rubles are not applied in the case of issuing funds for production needs. It follows that companies have the right to provide cash on record without any limitation on the amount of money to be issued on this basis.
Accounting for settlements with accountable persons
The Ministry of Finance of the Russian Federation issued Order No. 94n of October 31, 2000, which approved the Chart of Accounts for the financial and economic activities of organizations, as well as the Instructions for its application. Data regulations are subject to use at the present time.
The above Order of the Ministry of Finance provides account 50 "Cashier", which is used to summarize information on transactions with cash, and subaccount 50-1 "Cashier of the organization", used to register the movement of money at the cash desk of the enterprise.
It should be remembered that the debit of account 50 takes into account the cash arriving at the cash desk of the organization, and the money issued by the enterprise is reflected in the credit of account 50.
The specified account corresponds to account 71 "Settlements with accountable persons", which is used in the event of the issuance of funds for production needs or the return of such money to the cash desk of the enterprise.
The transfer to the responsible person of cash from the company's cash desk is made out according to the debit of account 71, to which the credit of account 50 corresponds.
The refund by the person who received money for production needs of the amounts for which an advance report was not provided (unspent funds) is made out on the debit of account 50, to which the credit of account 71 "Settlements with accountable persons" corresponds.
By virtue of the direct indication of the norms of domestic law, companies using cash payments must accurately keep records of all cash transactions and strictly observe cash discipline. If these obligations are violated by an enterprise, then there is a high probability of imposing fines on such a company, provided for by the Code of Administrative Offenses of the Russian Federation.
Accounting theory: lecture notes Daraeva Yulia Anatolyevna
1. Accounting for settlements with accountable persons
Accountable persons- employees of the enterprise who receive cash advances for the implementation of business expenses and expenses on the occasion of business trips. The procedure for conducting cash transactions determines the procedure for issuing money for a report. Issuance is made if there is a cash desk and without a cash desk, a check is issued from the bank's cash desk.
Accountable amounts for business expenses are issued in the amount of a 2-day requirement for no more than 3 days. If outside the location of the enterprise - in the amount of 10 days requirement up to 15 days. On business trips: for the cost of travel back and forth, daily subsistence allowance and rental expenses.
In the event that a business trip employee is temporarily disabled, then he is reimbursed for the rental of living quarters, except for those cases when the employee was in a hospital, and daily allowances are paid for the entire time until he could continue the assignment and return, but not more than 2 months.
Temporary disability and inability to return must be documented. The business trip does not include days of temporary disability. The employee is reimbursed for services for the advance purchase of tickets, use of the bed, insurance fee, expenses for booking a dwelling, for using transport common use(except for taxis) if they are outside the destination only on the basis of documents.
The day of departure is the day of departure of the vehicle from the place of permanent work, and the day of arrival is the day of arrival of the vehicle to the place of work. When departing to a place before 24 o'clock is the current day, after 0 o'clock - the next day.
If the destination is outside the city limits, the time of arrival to the station is taken into account. The mode of work and rest is determined by the enterprise that sent him. Other days will not be provided to replace rest days not used during the business trip. If an employee goes on a business trip by order of the administration on a day off, then he is given another day of rest in accordance with the established procedure.
Received advances are allowed to be used by accountable persons only for the purposes for which they were issued. Within 30 days after returning from a business trip, accountable persons are required to submit an advance report on the amounts spent.
Settlements with accountable persons are accounted for on the active-passive account 71 "Settlements with accountable persons". The issuance of cash is issued to the accountable person on the basis of a memo, which must indicate: the purpose of the expense, the timing and the amount required for this. The service note must be signed by the head of the enterprise, and only after that the accountant can write out an expense cash order for this amount, and the cashier can issue the accountable amount.
The accountable person, within the prescribed period, must submit to the accounting department of the enterprise an advance report with supporting documents (sales receipts) on the fact of acquiring items for administrative and economic needs. The accountable person returns the remainder of the unused amount to the cash desk of the enterprise on a cash receipt order.
The head of the enterprise can send the reporting person on a business trip (for example, on a trip for a certain period to another region or city to carry out any instructions of the head).
When an accountable person is sent on a business trip within the Russian Federation, a business trip certificate is drawn up in the accounting department of the enterprise, which must contain the following necessary details:
1) surname, name, patronymic of the reporting person;
2) the destination of the business trip;
3) the name of the enterprise where the accountable person is sent;
4) the purpose of the business trip;
5) the term of the business trip.
The travel certificate must be signed by the head of the company. Current legislature provides the following guarantees and compensation payments on business trips:
1) preservation of the posted employee during the entire time of the trip of the place of work (position) and average earnings;
2) payment of per diem for the time spent on a business trip;
3) payment of travel expenses to the place of destination and back;
4) payment of expenses for renting a dwelling. In accounting, transactions with accountable persons are reflected in the following entries:
1) an advance payment for travel expenses was issued:
Debit account 71 "Settlements with accountable persons", Credit account 50 "Cashier";
2) reflects the cost of renting a dwelling (excluding VAT):
Debit of account 44 "Expenses for sale", Credit of account 71 "Settlements with accountable persons";
3) the amount of VAT paid for renting a dwelling is taken into account:
The debit of account 19 "Value added tax on acquired values",
Credit account 71 "Settlements with accountable persons";
4) return of the unused amount to the cashier from the accountable person:
Debit account 50 "Cashier",
Drawn up documents confirming the expense of the reported amounts are attached to the advance report, a formalized travel certificate is attached for business trips, etc.
In accounting, advance reports are checked and the amounts to be approved by the management of the enterprise are determined.
An entry is made for the amounts issued for the report:
Records are made for the amounts spent, accepted and approved according to advance reports:
Debit of accounts 25 "General production costs", 26 " General running costs", 10" Materials ",
Credit account 71 "Settlements with accountable persons".
Unspent amounts are returned to the cashier of the company:
The debit of account 50 "Cashier", Credit of account 71 "Settlements with accountable persons".
For business trips abroad, the issuance of an advance in foreign currency is reflected in the accounting as follows:
The debit of account 71 "Settlements with accountable persons", Credit of account 50 "Cashier".
Accountable amounts not returned by employees on time are debited as follows: Debit 94 “Shortages and losses from damage to valuables”, Credit 71 “Settlements with accountable persons”.
If these amounts can be deducted from the salary, then an entry is made:
Debit 70 "Payments to personnel for labor", Credit 94 "Shortages and losses from damage to valuables."
If they cannot be withheld:
Debit 73 "Settlements with staff on other transactions",
Credit 94 "Shortages and losses from damage to valuables."
Analytical accounting is kept for each advance issue. The issuance of new advances can be made only with a full report on the previous advance. Transfer of the advance payment to another person is not allowed.
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From the book ABC of accounting the author Vinogradov Alexey Yurievich5.3. Accounting for transactions with accountable persons To account for the issuance of cash to accountable persons from the cash desk of the enterprise, account 71 "Settlements with accountable persons" is used.
From the book Recovery of accounting, or How to "revive" the company the author4.6. The procedure for identifying and correcting errors identified when recording transactions for accounting for settlements with accountable persons Violations of advance discipline are most often manifested in the absence of an order on the appointment of accountable persons and setting deadlines for submitting reports
From the book Accounting the author Bychkova Svetlana Mikhailovna9.8. Audit of settlements with suppliers, buyers, debtors and creditors, accountable persons The purpose of the audit of settlements with suppliers, buyers, debtors and creditors, accountable persons is to express an opinion on the reliability of reflection in accounting and reporting
From the book Financial Accounting the author Irina Kartashova3.2. Accounting for settlements with accountable persons 3.2.1. Who can act as an accountable person? Accountable persons can be employees of the organization who have received an advance cash amount of funds for the upcoming administrative, economic and operational
From the book Accounting the author Sherstneva Galina Sergeevna21. Settlements with accountable persons According to the Instructions for the application of the Chart of Accounts, account 71 "Settlements with accountable persons" is intended to summarize information on settlements with employees on the amounts issued to them for reporting on administrative and business and other expenses.
From book Typical mistakes in accounting and reporting the author Utkina Svetlana AnatolyevnaChapter 8. Typical errors in accounting for settlements with personnel for wages and other operations, in accounting for settlements with accountable persons Example 1. The rules for calculating the average earnings of employees are violated when they are given vacations Often when calculating average earnings
From the book Accounting from scratch the author Andrey KryukovSettlements with accountable persons A separate layer of the organization's relationship with its own employees is settlements with accountable persons. Accountable persons are employees who receive cash from the organization's cash desk for their forthcoming
From the book Cash Cash Calculations: Including recent changes in legislation the author Korniychuk GalinaSettlements with accountable persons In accordance with clause 11 of the Procedure for conducting cash transactions in the Russian Federation, enterprises have the right to issue cash from the cash desk for reporting: - for economic and operating expenses; - for expenses of expeditions, geological exploration parties and
From the book Accounting in Medicine the author Firstova Svetlana Yurievna5.3. Accounting for settlements with accountable persons (2nd level) Accountable persons are employees of the institution who received cash amounts of money for the upcoming administrative and business trip expenses.