To account For funds that are issued to employees of the organization during trips or for other needs, use a special form. It's called "expense report for business trip". This document is a confirmation 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 expense report for the trip, learn the rules of submission.
For the Fielding of the need to execute:
Upon returning must submit a report on the performance of the task.
Traveling certificate, the employee should always keep to yourself. Each item on this list make notes about the time of arrival and departure. According to article 168 of the labour code, the employer must reimburse the employee for such expenses of travel, hire of the home, per diem, and other costs that have been agreed with management.
Normally, money is given to the employee before departure. In accordance with the Regulation on conducting cash transactions in Russia, this operation is issued for cash warrant (cash) at the request of the employee, which specifies the amount and timing. Funds include: cash from the cash, Bank cheque, corporate card, money transfer.
Since 2002, legal entities of all ownership forms use a special form AO-1. Advance report on the trip, the form is available in the accounting business, is filled in one instance within three days from the date of return. He seems to check in the Finance Department.
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On the front side specifies the following:
Form of expense report is populated from two sides. On the back indicated the list of documents that confirm the expenses (receipts, tickets, receipts, etc.), their numbers and dates, amounts of cost. Beneath the table, the accountable person must put his signature.
Following receipt of the staff from the Finance Department must complete these details:
The Completed expense report for business trip approved by the head of the organization.
Upon return from the trip the employee should pass:
If you have used the card, then you must attach receipts from ATMs. In the case of foreign business trips the employee must provide a copy of the passport and page with a note about the date of crossing the border.
Trip Report, an example of which is described below, is transmitted to the Manager for approval. Not spent part of the money returned in cash, or withheld from wages. The maximum amount is limited to 20 % of the income, and in rare cases — 50 %.
On the basis of completed and approved expense report in the program posting form on the use of funds. This is the same name the document that is opened via the menu “checkout” on the toolbar.
In the journal you need to create a new form by clicking the button “Add”. It filled in these details:
Ticket No. 8956 dated 20.03.14 - 2500 RUB. without VAT.
A Receipt for accommodation No. 1245 dated 20.03.14 - 2400 rbl. without the VAT.
Help-calculation (per diem) - 600 rubles without VAT.
After the document should form Postings: DT 26 CT 71.01.
A separate part of the expenses, which is not confirmed documentary. Money is given for personal needs of the employee. This allowance is the same for all settlements. By law, the maximum amount of daily allowances which are not subject to personal income tax is 700 RUB. For amounts over that figure should be charged to tax at a rate of 13 %. The daily allowance for overseas travel depends on the destination country. The calculation is based on calendar days, including weekends and holidays, the time spent in transit. A payment may be made in cash on the basis of the employee application or by Bank transfer. Often used the second option. But the enumeration of such sums on the “payroll” cards can be tax risks associated with the reclassification of funds. In order to avoid conflicts, the organization needs to reflect in the accounting policy, the ability to transfer money to any Bank details of employees. Otherwise, the authorities may assess additional income tax on them, insurance premiums, and fines and penalties.
A Few words about foreign missions. The organization can issue the money in cash in roubles, foreign currency, or to transfer to the card. This allowance is determined by collective agreement or local regulations. The period of stay in business trip are calculated according to the markings in the passport. In the event of forced delay in transit allowance is paid at the discretion of management.
Number of ADRPO
The Advance report No. 10 from 01.04.2015 year
Individual: Ivanov A. A. Department: Shop Position: electrician
A report on the use of the funds granted for a business trip № __-______
or under report # RKO -15 from 19.04.2015 amount of 500 rubles 00 kopecks.
Remainder/ Overrun since the previous advance
Remainder / overrun
Just received: 500 rubles 00 kopecks.
Just returned to the statement: 0 rubles 00 kopecks.
(to be completed by accountant)
Just received: 500 RUB
Spent 500 rubles 00 kopecks.
Balance: € 0.00.
The Report confirmed a total of: 500 rubles 00 kopecks.
Overruns: 0 rubles 00 kopecks.
Application: 1 documents
1. cheque No. 1245 of 20.04.2015.
Made to balance the amount of ___________ decorated with PKO No._________.
Overruns issued: CSC no._______.
So to complete the expense report form. All the costs are fixed taking into account cents.
Expense report for the trip confirms the use of funds by employees. The form States: who, when and how much money was spent. Must be attached to all checks and receipts that confirm the use of money. The form seems to be checked in accounts, and then – the head of the organization....
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