Advance report on a business trip. Advance report form

2024 Author: Howard Calhoun | [email protected]. Last modified: 2024-01-17 18:37

To account for funds that are issued to employees of the organization for travel or other needs, a special form is used. It's called "advance travel report". This document is proof of the use of money. The basis for the issuance of funds is the order of the head. In this article you will find a sample advance report on a business trip, learn the rules for submitting the form.

Document flow

To be sent on a business trip, you need to issue:

• order;
• service assignment;
• ID.

On return, a report on the completion of a service assignment must be submitted.

The employee must always keep a travel certificate with him. At each point, notes about the time of arrival and departure are made in it. According to Art. 168 of the Labor Code of the Russian Federation, the employer must reimburse the employee for such expenses: travel, housing, per diem, other costs that were agreed with the management.

Usually moneyissued to the employee before departure. In accordance with the Regulations on conducting cash transactions in the territory of the Russian Federation, this operation is executed by a cash order (RKO) on the basis of an employee's application, which indicates the amount and terms. Funds are provided: cash from the cash desk, bank check, corporate card, money order.

Design

Since 2002, legal entities of all forms of ownership have been using a special form No. AO-1. The advance report on a business trip, the form of which can be taken from the accounting department of the enterprise, is filled out in one copy within three days from the date of return. It is submitted for verification to the financial department.

The following data is indicated on the front side:

• organization name;
• document number and date;
• name of subdivision;
• F. I. O. employee, his position;
• appointment of funds: household needs, business trip, purchase of materials, etc.;
• data on the previous advance payment, if any, are declared in the table. The issued amount, the spent part, the balance of funds or overspending (in rubles and kopecks) are also indicated here.

The advance report form is filled out on both sides. On the back there is a list of documents that confirm the expenses (cheques, tickets, receipts, etc.), their numbers and dates, the amount of expenses. Below the table, the accountable person must put his signature.

Accounting notes

After receiving the form, the finance officer must complete the followingdetails:

• "accounting entry" - transactions with sub-account numbers reflecting the spent amounts;
• composition of applications - number of submitted documents;
• the approved amount of money spent is recorded and signed by the chief accountant;
• paid balance or overdraft issued;
• number and date of PKO or RKO;
• under the cut line is a receipt of acceptance for verification of documents. Here, the accountant records the initials of the employee, the number and date of the report, the amount spent (in words), the number of documents provided.

The completed travel expense report is submitted for approval to the head of the organization.

Upon returning from a business trip, the employee must hand over:

• certificate;
• service assignment;
• advance travel report with documents that confirm expenses.

If a card was used, checks from ATMs must be attached. In the case of a business trip abroad, the employee must provide copies of the passport and pages marked with the date of crossing the border.

The trip report, an example of which will be presented below, is submitted to the manager for approval. The unspent part of the funds is returned to the cashier immediately or withheld from wages. The maximum amount is limited to 20% of income, in rare cases - 50%.

Entering data into the program "1C Accounting"

Based on completed andapproved advance report, the program generates postings on the use of funds. For this, a document of the same name is provided, which is opened through the Cashier menu on the toolbar.

In the journal, you need to create a new form by clicking on the "Add" button. The following details are filled in it:

• "Phys. person" - Full name of the employee.
• "Destination" - "travel expenses".
• On the "Advances" tab of the tabular part of the document, the number of the cash register for which the funds were issued is indicated.
• At the bottom of the window, in the "Application" field, the number of submitted documents is indicated.
• On the "Other" tab, the expenses that are indicated in the document "Travel report" are signed.

Example

Ticket No. 8956 from 03/20/14 - 2500 rubles. without VAT.

Receipt for accommodation No. 1245 dated 03/20/14 - 2400 rubles. without VAT.

Reference-calculation (per diem) - 600 rubles. without VAT.

After posting the document, postings should be generated: DT 26 KT 71.01.

Per diem allowance

This is a separate part of the cost, which is not documented. The money is issued for the employee's own needs. The daily allowance is the same for all settlements. According to the law, the maximum daily allowance that is not subject to personal income tax is 700 rubles. Amounts in excess of this figure should be taxed at a rate of 13%. The daily allowance for overseas business trips depends on the country of destination. The calculation is made on calendar days, including weekends andholidays, travel time. Payment can be made in cash based on the application of the employee or by bank transfer. The second option is more commonly used. But when transferring such amounts to “salary” cards, tax risks may arise that are associated with the retraining of funds. In order to avoid conflicts, the organization must reflect in the accounting policy the possibility of transferring money to any details of employees. Otherwise, government agencies may charge them additional personal income tax, insurance premiums, as well as pen alties and fines.

A few words about foreign business trips. The organization can issue money to an employee in cash in rubles, foreign currency or transfer to a card. The daily allowance is determined by the collective agreement or local legal acts. The period of stay on a business trip is calculated according to the marks in the passport. In case of a forced delay on the way, per diems are paid at the discretion of the management.

Example of a business trip expense report

Enterprise nameEDRPO number

Expense report No. 10 of 2015-01-04

Individual: Ivanov A. A. Department: Workshop Position: Electrician

Destination: household needs

Report on the use of funds provided for a business trip No. _-_ or under report No. RKO -15 dated 2015-19-04 amount 500 rubles. 00 kop.

Balance/ Overspending from previous advance	Date	Target	Amount	Balance / overrun
-	20.04.15	Engine oil	500 rub.	0, 00
Total			500

Report checked:Total received: 500 rub. 00 kop.

Total returned to approval: 0 rub. 00 kop.

(to be completed by accountant)

Total received: RUB 500

Spent 500 rubles. 00 kop.

Balance: RUB 0.00

Report confirmed in the amount of: 500 rubles. 00 kop.

Overrun: 0 rubles 00 kopecks.

Appendix: 1 documents

1. check No. 1245 dated 2015-20-04.

Paid balance in the amount of _ issued by PKO No._ dated _ Overrun issued by: Cash register No. _ dated _.

Date Signature

This is how the advance report form is filled out. All expenses are fixed taking into account kopecks.

Conclusion

The travel expense report confirms the use of funds by employees. The form indicates: by whom, when and how much money was spent. All checks and receipts are attached to it, which confirm the use of money. The form is submitted for verification to the accounting department, and then to the head of the organization.