Advance report: postings in 1C. Advance report: accounting entries

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

In the economic life of an enterprise, it often becomes necessary to give cash to an employee to carry out certain actions in the interests and on behalf of the employer, followed by a report. Most often, employees are advanced for the following purposes:

1. Business trips.
2. Purchasing inventory for cash.
3. Cash settlement under contracts for the provision of paid services concluded on behalf of the employer.

After completing the task, the employee submits an advance report to the accountant, who will make the necessary entries.

How to issue money to an employee in a report

In order to correctly draw up a cash payment in a sub-report, you must strictly follow Directive 3210-U of the Bank of Russia "On the procedure for conducting cash transactions." You need to pay attention to the following points:

• It says in paragraph 6.3 that money is given to an employee, which means that only a person officially employed at this enterprise can be a recipient.
• Issuance is made on the basis of an applicationbeneficiary or instructions of the management, which has an indication of the amount of the advance, and for how long it is issued.
• No later than 3 working days from the end of the period for which the money was given, the employee must submit a report to the accounting department, the time for further verification and processing is regulated by the accounting policy.

If the end of the period specified in the application or order fell on the time of the employee's illness or absence for another valid, documented reason, the three-day period is counted from the date of entry to work.

Preparation of the advance report

For the execution of the advance report, the form AO-1 is provided, code according to OKUD 0302001.

• organization name;
• structural unit;
• surname and initials;
• profession;
• advance appointment.

Then, the left table indicates the balance or overrun on previous advance reports, the amount received from the cash register, the amount spent on the purchase of goods and materials, and the balance or overrun on the current report is calculated. It should be noted that according to the old Procedure for Conducting Cash Transactions, it was forbidden to issue money as an account to an employee if there was a balance on previously issued advances, but there is no such requirement in the current document.

In the right table of the advance report, the accounting department fills in the entries reflecting the payment of money from the cash register:

Debit	Credit	Note
71	50	Cash paid to sub-report from cash desk

On the reverse side of the report, the data of all documents confirming expenses are filled in:

• date;
• number;
• name;
• amount.

The accountable person fills in the amount according to the document, and the accountant must fill in the amount accepted for accounting.

Report on the acquisition of goods and materials

Supporting documents for the report on the acquisition of goods and materials are invoices, waybills, cash register checks, sales receipts, receipts for the receipt order, strict reporting documents. On the second page of the advance report, accounting entries will be on the credit of account 71, only correspondence on debit is signed:

Debit	Credit	Content of operation
10.1	71	Purchase of raw materials and materials
10.3	71	Purchase of fuels and lubricants
10.5	71	Purchasing Spare Parts
41	71	Purchasing goods

Having filled in his part, the accountable person signs and passes the report to the accountant, who must fill out a receipt at the bottom of the first page, indicating how many documents, on how many sheets and for what amount he accepted. After signing and cutting off the receipt, the accountant hands it over to the accountable person.

Cash payment under service agreements

When issuing an expense order for receiving funds in a sub-report, you need to remember that the law does not provide for the maximum amount of the amount to be issued, there are still restrictions. In Instructions "On the implementation of cash settlements" No. 3073-U, the maximum amount of cash settlements between legal entities under one agreement is 100,000 rubles. If payment is made in installments, or stretched over a long period, it does not matter. Over 100,000 rubles. cash cannot be paid.

Another nuance: if for business trips, goods and materials, service contracts you can issue cash received in the form of proceeds, then you will have to receive money from a bank account to pay for a lease contract for premises, pay and repay loans, and transactions with securities. Confirming documents for payment of contracts are acts of work performed, cash register receipts, receipts for a credit note. The expense report entries will be as follows:

Debit	Credit	Content of operation
60	71	Paid to contractor for services rendered

How to account for the use of per diems on a business trip

Business trips are an integral part of business activities. Departures of employees for the conclusion of contracts, acceptance of goods, to separate divisions require proper registration and reflection in the accounting. Business trips are issued on the basis of a written decision of the head. Travel authorization is not required.you can confirm the number of days of stay by order, travel tickets, residence documents.

The daily allowance is determined in the "Regulations on business trips", which is an annex to the collective agreement. The tax code does not limit the upper limit of daily allowances, however, it must be remembered that the amount of daily allowances exceeding 700 rubles. on business trips in Russia and 2500 rubles. foreign business trips are subject to personal income tax, and from 2017 to insurance premiums.

In the advance report on a business trip, the entries depend on what goals it pursued:

Debit	Credit	Content of operation
20	71	Travel expenses related to core business activities
44	71	Travel expenses related to the main business of a trading establishment
28	71	Travel costs associated with handling defective products

Report on travel on a business trip

Travel expenses on a business trip are confirmed by travel documents for all types of transport: plane, train, bus, ship or boat, except for taxis. Booking and baggage allowance included.

It is also allowed to reimburse the cost of an employee who went on a business trip by personal transport. In this case, the confirmation of expenses will be checks of filling stations, a certificate of the consumption rate of fuel and lubricants, PTS, a certificateabout the distance to the purpose of the trip and back. If all documents are accepted and the advance report is approved, the postings are similar to those given for accounting for daily allowances.

Compiling a report on accommodation on a business trip

Accommodation on a business trip can be paid in two ways: on actual expenses and in a flat amount. The method of payment is fixed in the Regulations on business trips, if the second option is chosen, the amount for accommodation for one day is set. In the first case, you will have to provide invoices from hotels, cash register checks or certificates that the institution operates without a cash register. Advance report entries are similar to daily allowances.

Formation of advance report postings in 1С

In the 1C program in the latest version, there is a very convenient algorithm for reflecting the advance report. At the time of issuing money from the cash desk, the accounting officer generates the "Advance report" document by selecting an employee from the list of counterparties and filling in the "Advance payment assignment" line. In the expense note on account 71 for debit, you need to fill out the subconto "Advance report", the accountant selects the document created for the employee and fixes it in the issue note. In the "Expense report" document, the "Advance payment" function is selected and an issue note is attached.

If material assets were purchased, on the basis of the provided invoice, the document "Receipt of materials on account 71" is created. This document is similaris linked to the advance report, and in it, in the incurred expenses section, you can select this receipt of goods. Thus, both the receipt of money and the posting of purchased goods and materials are tied to the report and it reflects, it remains to print the form, which will reflect the book. expense report entries and all employee data: arrears or overspending.

Working in the 1C program allows you to generate a report as of any date on the debt of employees, advances issued, the distribution of travel expenses by structural units. This is important for making managerial decisions.