How to draw up an advance report correctly? Sample and rules

Advance report is the primary document in accounting business. Its main purpose is to confirm the amount spent by the accountable person.

Bilateral unified form No. AO-1 is a single form for each legal entity of any form of ownership. An exception are only state employees who have been using the special form "0504049" since 2002.

The obligation to prepare an advance report is borne by every employee who received money to travel or purchase a material or goods (for example, stationery or food).

Advance report of the seconded employee

How correctly to make out the advance report if the employee was directed by the organization for performance of any task to other city?

A trip is called a trip of an employee with the purpose of performing his duties outside the company's location. It never does without costs, which are subject to compensation to the employee in accordance with applicable law.

Travel expenses can be attributed to:

• Travel back and forth, but only if the employee has tickets.
• Rent housing (checks or receipts are required for presentation).
• Additional expenses included in the daily subsistence allowance.
• Telephone conversations, postal items, currency exchange, transit and commission fees, baggage ticket and any other event without which the main purpose of the trip will not be achieved.

All the above costs must be documented. If we talk about per diem, then their size is usually specified in the order or in the travel regulations issued at each enterprise. The amount may vary depending on where the employee went: inside the region, in another subject of the Russian Federation or abroad.

Legislation does not set a daily subsistence allowance, but if their value inside the country exceeds 700 rubles, and outside it - 2500 rubles, then they should be subject to personal income tax. Problems with how to correctly draw up an advance report after returning from a business trip should not arise. The deadline for the document is no more than three days from the date of arrival. If the accountable amount was not spent in full, then the difference must be returned to the cashier by means of a cash receipt, and if, on the contrary, there is an overdraft, then the employee is compensated for all by means of an out-of-pocket cash order.

What are the consequences of an improperly drafted advance report?

Correctly draw up an advance report on the trip the employee must within three days, otherwise the supervisory authority can consider this amount as income for which personal income tax and insurance premiums should be assessed.

By the way, the adoption of a new version of Law No. 290-FZ of July 3, 2016, introduces some adjustments, for example, a serious penalty for providing an improper check. It is also planned to start using special bank cards corresponding to the international standard Visa and MasterCard for the payment of travel expenses.

General rules

How to draw up an advance report correctly? You just have to follow each of the following points:

1. The report must be compiled no later than three working days from the moment when:

• The term specified by the employees in the application for the issue of funds has expired;
• The employee went to work if the expiration of the period for which the money was given was due to leave or illness;
• The employee returned from a business trip.

2. To format the report, you should use the unified form No. AO-1 or the form adopted by the enterprise.

3. An employee, together with an accountant, who knows how to correctly draw up advance reports (an example is clearly available in the program used), must fill out the document.

4. The head is responsible for approval of the reporting paper.

5. Any advance document must accompany checks, bills, tickets and other papers that confirm that the person has actually spent the accountable funds.

Filling order

How to draw up an advance report correctly?

The first or front part must be filled in by an accountant. You can not do without specifying the details of the document (number and date), information about the enterprise and accountable persons, the amount of advance payment, summary information: the funds expended and the accounts on the basis of which you can judge the movement and write-off. In addition, here you should indicate overruns or an inverted unused advance.

The second part is a tear-off receipt stating that the advance report has been accepted for verification. After filling in, the accountant must cut it off and give it to the accountable employee.

The third part (the reverse side of the AO-1 form) must be filled collectively. The task of an accountable employee is to reflect the requisites and attach each correctly issued commodity receipt for the advance report. The accountant will be left to fill in the amount and the account, on which the spent money will be reflected.

The document should be signed by the employee, accountant and chief accountant. Only after this can be approved by the head.

Justified overspending

How to fill out the overspending on the advance report? First you need to make sure of its validity:

• Spending funds above the allocated ones required the execution of the assignment on behalf of the authorities;
• The employee has confirmatory papers.

If at least one condition is not met, then the money amount is not refundable.

Order of compensation of overspending on the cash register

In the case of overexpenditures, the accountant faces the question: an advance report - how to properly issue. A sample of the cash order form of Form No. KO-2 can easily be found on the vast expanses of the Internet. Requisites of this document must be specified in the report - the line "Overdraft issued on a cash order".

The period of compensation for employee overspending is not established by law. Therefore, if the accountant did not immediately provide information about the spending order in the advance report, this will not entail any penalties.

Conditions for compensation of overspending on a salary card

Currently, almost all organizations transfer their salaries to a bank card. And is it possible to return the amount overdrawn by the advance report to the employee in the same way?

Legislation does not have an unambiguous answer. The document itself assumes only one form of reimbursement of the overspent accountable amount - cash.

The same opinion was shared in 2006 by the Central Bank of Russia in its letter No. 36-3 / 2408. At the same time, his letter, dated December 24, 2008, No. 14-27 / 513, contains information about whether it is possible to use a bank card for calculation by an accountable amount is not the competence of the Central Bank. That network the enterprise should independently understand with the problems in this case. And that the supervising agency does not have any unnecessary questions, it is recommended to use the cashier.

How to compensate the employee's personal money?

The employee of the organization can go himself to purchase the necessary goods (works, services) for his own funds. In this case, there is no need to fill out an advance report. How correctly to execute the above described actions?

Quite enough will be statements and documents confirming the purchase (cash vouchers, invoices, strict reporting forms, travel documents, etc.).

Preparation of an advance report in 1C

Each accountant should be familiar with such a document as an advance report. How correctly to draw in 1C? The location of the document in the program is the section "Bank and Cashier".

In the created window, you must first specify information about the organization and accountable persons. The "Add" button will make available a table in which you need to reflect all information about the issued funds.

The advance is of three types:

• Money documents. At the same time, air and railway tickets, vouchers, postage stamps, etc. are taken into account.
• Cash. The main purpose of the document is to write off the cash amount.
• Checking account. The document is necessary in order to take into account the write-off of a non-cash amount from the company's current account.

To generate information on the issuance of cash, you need to start by creating a new cash order account. After filling out the document should be printed and sent to the accountable person, so that the latter filled out the line on receiving money and signed. Only after this you can save and hold the document.

In the tabular part of the cash order, information on goods and materials purchased by the accountable person should be indicated. If the purchase of goods was accompanied by the issuance of an invoice, it is necessary to put the flag of the SF, select the Supplier and fill in its requisites.

The section "Returnable packaging" requires filling in the information about the packaging, which the Supplier is waiting for back.

Section "Payment" records the amount paid to the supplier for the previously purchased goods. The issued advance is reflected by posting D 60.02 K 71.01.

The "Other" tab is intended for accounting of other expenses of the accountable person (business trip, travel, fuel consumption, etc.).