Travel tickets, vouchers, air tickets. On account 50.3 –Cash documents.
Cash documents - documents having a valuation, acquired by the organization and stored in its cash desk.
On account 50.3, postage stamps, state duty stamps, promissory notes, paid air tickets and other monetary documents are taken into account at the cash desk of the organization.
Monetary documents are taken into account in the amount of actual costs for their acquisition. The purchase of monetary documents can be carried out for cash and non-cash payments. Money documents credited at the cash desk (by issuing an incoming cash order) are issued to accountable persons for use or sold to employees of the organization at reduced prices (disposal is issued by an account cash order). In the cash book, the movement of cash documents is reflected separately. Every month, the cashier submits a report on the movement of cash documents. D 50/3 TO 76 , D73»settlements with personnel for other operations» K50/3
43. Accounting for travel expenses.
To send an employee on a business trip, an order must be issued by the organization signed by the head, which must indicate the purpose, timing and place of the business trip, a list of persons sent on a business trip destination. Returning from a business trip, the employee fills out an advance report (form No. AO1) to which he attaches documents confirming the expenses incurred (cash and sales receipts, bills, receipts, tickets, etc.).
For purposes accounting business travel expenses should be recognized as ordinary species activities. Such expenses are reflected in the accounting records as follows: D 71 TO 50 - funds were issued to an accountable person, D 20 (23, 25, 26, 29, …) TO 71 - for the amount of expenses, D 26,44 TO 71 - reflects the cost of travel tickets (excluding VAT) with reference to the relevant expenses. IF with VAT D 19 K 71 - for the amount of VAT related to the corresponding expense.
44. Accounting for transactions related to the movement of securities.
The procedure for accounting for financial investments since January 1, 2003 is regulated by the Accounting Regulation "Accounting for financial investments" PBU 19/02. Acquisition of securities Accepted for used at original cost, i.e. by the amount of actual org-ii costs for their acquisition excl. VAT tax. 76 -51 - with calculus org-ii paid for the securities, 58-7 all securities stored in the organization must be registered in the Book of Accounts and the Book's mandatory details are: name of the issuer, nominal price of the securities, purchase price, number, series, total number, date of purchase, date of sale. the brochure must be sealed with the seal of the organization and signed by the head and the accountant, the pages are numbered. Corrections to the book of securities accounting can be made only with the permission of the head and chief accountant. with date of revision. responsibility for organizing the storage of the book of accounting for securities. bears the head of the org-ii. Acquisition of debt securities(as well as shares) Features of accounting for bonds are associated with the need to take into account the accrued income of writing the difference between nominal. cost and cost of purchased, bond, 58 - 76 - the bond was credited; 76 - 91.1 - the amount of accrued income (calculation of accounting); 91.2 - 58 - written off for the difference between the coupon and purchase value of the bonds (purchase and sale agreement).
Cash documents are vouchers purchased by an organization, travel tickets, coupons for gasoline, postage stamps and other similar documents. Does not include cash securities, they are financial investments. and corporate bank cards also do not apply to monetary documents.
Cash documents
Instructions for applying the chart of accounts for financial accounting economic activity organizations according to the Order dated October 31, 2000 N 94n
Cash documents are kept at the cash desk. Accounting is kept on account 50-3 "Money documents" in the amount of actual acquisition costs. Analytical accounting is carried out by type of monetary documents. For example, at the cash desk of the organization there are air tickets and trips to Kid `s camp. Their records are kept on the sub-accounts "Travel documents" and "Permits".
The receipt and disposal of monetary documents is reflected in the postings:
Debit 50-3 Credit 60,71,76 ... - monetary documents received.
Debit 71,73,91…. Credit 50-3 - monetary documents issued or written off for expenses.
There are no forms of documents for accounting for the issuance of monetary documents to employees. The organization can independently develop a book (statement) of accounting for the movement of monetary documents. The main thing is that it contains all the required details for primary documents specified in clause 2 of article 9 of 402-FZ.
Almost any company in its activities is faced with monetary documents: paid air and railway tickets, vouchers, coupons for fuel and lubricants. 1C experts talk about the features of accounting for monetary documents using the example of the 1C: Accounting 8 program, edition 3.0, including for VAT purposes.
Organization of accounting of monetary documents
Monetary documents are documents certifying the fact of payment and the right to subsequent receipt of works or services. As a rule, such documents are drawn up on forms strict accountability(BSO).
According to the Instructions for the Application of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations (approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, hereinafter referred to as the Chart of Accounts), monetary documents held at the cash desk of the organization (paid air and railway tickets, coupons for the disposal of solid household waste (MSW), postage stamps, etc.) are accounted for on subaccount 50-3 "Money documents" in the amount of actual acquisition costs. To account for monetary instruments, the value of which is expressed in foreign currency, in "1C: Accounting 8" a separate subaccount 50.23 "Money documents (in currency)" is intended.
On accounts 50.03 and 50.23, the program keeps records both in sum and in quantitative terms. Analytical accounting is organized in the context of monetary documents (for this, a reference book is used ). For each monetary document, its type is indicated:
- Tickets;
- Vouchers;
- Stamps;
- Vouchers for fuel;
- Other.
When entering information in the card of a monetary document, you can specify its value, then it will be automatically entered when registering the receipt or issuance of the corresponding document.
In order for operations with monetary documents to be available to the user, it is necessary to enable the corresponding functionality of the application (section Main - Functionality). Bookmark Bank and cash desk flag should be set Cash documents(Fig. 1).
Rice. 1. Setting functionality
After setting the flag in the section Bank and Cashier programs become available documents And Issuance of monetary documents and also the log Cash documents. From the log it is possible to generate Report on the movement of monetary documents, which is designed to control received and issued monetary documents. To control the safety and analysis of the movement of monetary documents, you can also use standard accounting reports.
Document Receipt of monetary documents is intended to reflect the fact of receipt of a monetary document at the cash desk of the organization. In the header of the document, you must specify the account for accounting for monetary documents (50.03 or 50.23). If account 50.23 is selected, then you must specify the accounting currency for monetary documents. Depending on the method of receipt of the monetary document, the type of operation is selected:
- Receipt from supplier;
- ;
- Other income.
If registered Receipt from supplier, then in the field Settlement account you need to specify the account for accounting for settlements with the counterparty.
However, in the document Receipt of monetary documents it is not provided for the simultaneous indication of both the account for accounting for settlements with the counterparty and the account for accounting for settlements on advances. Therefore, it is convenient to use account 76.05 “Settlements with other suppliers and contractors” as a settlement account. The same account should also be indicated when reflecting payment to the supplier, then there will be no difficulties with offsetting advances.
For each nomenclature of received monetary documents, their number and amount (including taxes) are indicated. VAT is not allocated in the amount of the document, since the fact of receipt of a monetary document is not the fact of acceptance for accounting of goods or services, the right to receive which the document provides. Goods (works, services) can be taken into account later (for example, when registering an advance report of an employee on a business trip or on the purchase of fuel and lubricants using a voucher), then, by general rule, VAT and is taken into account.
document Issuance of monetary documents the following types of business transactions are reflected:
- Issuance to an accountable person;
- Return to supplier. When returning, you must specify the amount of the return, as well as the account of income or expenses, since the amount of the return may differ from the value of the monetary document;
- Other issuance.
Accounting for fuel and lubricants by coupons
Fuels and lubricants include fuel (gasoline, diesel fuel, liquefied petroleum gas, compressed natural gas), lubricants (motor, transmission and special oils, greases), as well as special fluids (brake, cooling). The organization can purchase fuel and lubricants for cash and in a non-cash form.
If an organization chooses non-cash form, then a supply contract is concluded with the fuel supplier, according to which the organization transfers funds to the supplier’s settlement account, and in return receives coupons or fuel cards, according to which drivers refuel cars at petrol stations(gas station).
The use of coupons as a form of payment for fuel and lubricants has become widespread. To account for such transactions, it matters what type of coupons the organization uses, and at what point the ownership of fuel and lubricants passes to the organization.
There are two types of coupons:
- liter (quantitative), which indicate the quantity and grade of fuel without indicating the amount (the price of fuel and lubricants is fixed on the date of payment of coupons, it is usually not indicated on coupons);
- sum or value (cash), which indicate only the amount for which you can refuel (the price of fuel and lubricants is determined on the date of refueling, neither the price nor the quantity is indicated in the coupons, but the brand of fuel can be indicated).
Depending on the terms of the contract for the supply of petroleum products, the ownership of fuel and lubricants can be transferred to the organization either at the time of receipt of coupons, or at the time of refueling a car at a gas station. When refueling, the driver gives a coupon, and in return receives a tear-off coupon with a stamp of a canceled coupon and a cash receipt. Coupons have a validity period established in the agreement with the fuel seller.
Fuel and lubricants are included in inventories (IPZ) and are accepted for accounting according to actual cost in accordance with the Accounting Regulations "Accounting for inventories" (approved by order of the Ministry of Finance of Russia dated 09.06.2001 No. 44n, hereinafter - PBU 5/01). According to the Chart of Accounts, the program uses subaccount 10.03 "Fuel" to account for fuel and lubricants.
If, under an agreement with a supplier, the ownership of fuel and lubricants passes to the organization at the time of refueling into the car tank at a gas station, then coupons for fuel and lubricants can be taken into account:
- as part of monetary documents on account 50.03 (as a rule, for sum coupons, but also for quantitative coupons);
- on off-balance account 006 "Forms of strict reporting" (as a rule, for quantitative coupons).
The document that confirms the fuel consumption, data on the actual mileage and the production nature of the route of the car is a waybill (approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78). This form of document is mandatory only for motor transport organizations. Other organizations can develop their own document form, which must contain the mandatory details provided for in Article 9 federal law dated 06.12.2011 No. 402-FZ “On accounting” and by order of the Ministry of Transport of Russia dated 18.09.2008 No. 152 “On approval of mandatory details and the procedure for filling out waybills”.
If the organization's vehicles are equipped with electronic system mileage control (or mileage and fuel), then fuel consumption can be confirmed on the basis of a printed system report signed by a responsible person.
Legislation does not provide for the regulation of expenses for fuel and lubricants, but the organization itself can establish fuel consumption rates by order of the head.
In this case, you can be guided by the order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r or the standards specified in the vehicle operating instructions.
If the rules are not set, then actual consumption fuel on the basis of waybills is written off as expenses for ordinary activities. If in accounting policy the organization provides for the use of fuel consumption rates, then the amount of fuel consumed within the limits of the norms is attributed to the expenses of the organization for ordinary activities, and in excess of the norms is included in other expenses.
In tax accounting, expenses for the purchase of fuel and lubricants can be taken into account in one of the following ways:
- as part of material costs(on the basis of paragraph 5, paragraph 1, article 254 of the Tax Code of the Russian Federation);
- as part of other expenses associated with production and (or) sales, as expenses for the maintenance of official vehicles (clause 11 clause 1 article 264 of the Tax Code of the Russian Federation).
For the purposes of income taxation, expenses on fuel and lubricants are not standardized and are taken into account in in full, if they are economically justified, documented and produced in order to carry out activities aimed at generating income (clause 1, article 252 of the Tax Code of the Russian Federation).
VAT on purchased fuels and lubricants is accepted for deduction in the general manner on the basis of an invoice presented by the supplier (clause 2, article 171 of the Tax Code of the Russian Federation, clause 1 of article 172 of the Tax Code of the Russian Federation). As a rule, the supplier provides a set of documents (waybill, invoice) at the end of the month for the total amount of fuel sold during the month. The amount of fuel according to the supplier's invoice and according to advance reports drivers (by tear-off coupons and cash receipts) must match.
Example 1
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Garment Factory LLC (OSNO, VAT payer, applies RAS 18/02) purchases gasoline coupons in the amount of 30 pcs. |
Payment to the supplier for coupons is registered in the program by a document Write-off from current account with type of operation Other settlements with counterparties, where account 76.05 should be indicated as the settlement account.
As a result of posting the document, an accounting entry is formed:
Debit 76.05 Credit 51 - for the amount of the prepayment (58,500 rubles).
note, for those accounts where tax accounting is supported, the corresponding amounts are entered into special resources of the accounting register for tax accounting purposes. In the examples discussed in this article, the differences between accounting and tax accounting does not occur.
The receipt of monetary documents is reflected by the document of the same name with type of operation Receipt from the supplier(Fig. 2).
Rice. 2. Receipt of monetary documents
In the header of the document, you should specify the details of the primary document: date and number. Bookmark From whom filled in by the user like this:
Bookmark Cash documents by button Add incoming monetary documents are selected from the directory Nomenclature of monetary documents. In Example 1, the monetary document looks like Vouchers for fuel(Fig. 3). The number and amount of received monetary documents are indicated.
Rice. 3. Nomenclature of monetary documents
When posting a document, the following entries are entered into the accounting register:
Debit 76.05 Credit 76.05 - for the amount of the advance payment (58,500 rubles). Offset is performed between documents of settlements with counterparties Receipt of monetary documents And Write-off from current account; Debit 50.03 Credit 76.05 - for the amount of coupons received for gasoline (58,500 rubles) in the amount of 30 pcs.
The issuance of coupons to the driver is reflected in the document Issuance of monetary documents with type of operation Issuance to an accountable person. Bookmark To whom Individuals.
Bookmark Cash documents the name of the coupon is indicated (selected from the directory Nomenclature of monetary documents) and quantity, for example, 10 pcs. Ticket prices are calculated automatically.
As a result of posting the document, a posting is formed:
Debit 71.01 Credit 50.03 - for the amount of monetary documents issued to the accountable person (19,500 rubles) in the amount of 10 pcs.
Posting of gasoline purchased by the driver on coupons and accounting input VAT for the received gasoline is reflected in the document Advance report(chapter Bank and cash desk). Suppose the driver has accounted for all coupons issued to him.
In the header of the document, you must specify the reporting accountable person and date of preparation of the advance report. If the organization maintains inventory records by warehouses, then fill in the field Stock.
Bookmark Advances via button Add choose a document Issuance of monetary documents, according to which the accountable person received coupons.
Since the accountable person acquired inventory items, the document Advance report fill in the bookmark Goods. On this tab, on the button Add the tabular part is filled in (Fig. 4):
Rice. 4. Tabular part on the tab "Goods" of the document "Advance report"
- in field Document (expense) the details of the primary documents received from the supplier are indicated;
- the nomenclature, quantity and price of purchased gasoline are indicated in the corresponding fields, while the field Sum calculated automatically;
- the fuel supplier is indicated;
- to register an invoice, set the flag in the field SF, and in the field Invoice details enter the date and number of the invoice received from the supplier. After executing the command burn in field Invoice details document Advance report a link to the created document is automatically added Invoice received on receipt;
- in the fields accounting account And VAT invoice fuel and lubricants account and VAT account are indicated.
When conducting a document Advance report wiring is generated:
Debit 10.03 Credit 71.01 - for the cost of gasoline received without VAT (16,525 rubles) in the amount of 500 liters; Debit 19.03 Credit 71.01 - for the amount of VAT (2,975 rubles).
The deduction of VAT on purchased gasoline will be reflected on the date of receipt of the invoice when the flag is set in the form of a document Invoice received on receipt.
By default, the receipt date of an invoice is the advance date, but you can change the receipt date if required. If the flag is removed, then the deduction can be reflected in the document (chapter Operations - Scheduled Operations VAT) within 3 years after registration of fuel and lubricants.
To include the cost of gasoline in expenses, you need to create a document Invoice claim(chapter Production).
Let's say that gasoline purchased with coupons was completely used up in accordance with the waybill. In the header of the document, the date of write-off of fuel and lubricants is indicated (the last day of the month) and the field is filled Stock.
Bookmark materials the name and quantity (500 l) of gasoline are indicated. If the item settings are pre-configured, then the accounting invoice is filled in automatically. Bookmark Cost account the cost account to which the materials are debited is selected, for example, account 26 " General running costs».
When posting a document, a posting is generated:
Debit 26 Credit 10.03 - for the cost of gasoline included in expenses (16,525 rubles).
Accounting for travel documents
Travel expenses of the employee to the place of business trip and back to the place permanent job are included in the composition of travel expenses (clause 12 clause 1 article 264 of the Tax Code of the Russian Federation). Travel documents (air and train tickets) can be purchased by an employee sent on a business trip independently. In this case, the employer is obliged to reimburse the employee for these expenses (Article 168 of the Labor Code of the Russian Federation). Also, the organization can purchase travel documents through specialized transport agencies.
Travel documents are issued on strict reporting forms (clause 2 of the Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers, approved by Decree of the Government of the Russian Federation dated 06.05.2008 No. 359). The basis for the deduction of VAT on the cost of transporting employees to the place of business trip and back is a travel document, in which the tax is highlighted as a separate line. Such a ticket or a copy of it is registered in the purchase book after the approval of the employee's advance report (clause 18 of the Rules for maintaining the purchase book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).
Often all travel documents are purchased in non-documentary form (electronic tickets). At the same time, strict reporting documents are:
- itinerary receipt of an electronic ticket (clause 2 of the order of the Ministry of Transport of Russia dated 08.11.2006 No. 134);
- coupon for an electronic railway ticket (clause 2 of the order of the Ministry of Transport of Russia dated August 21, 2012 No. 322).
According to the clarifications of the Ministry of Finance of Russia, when purchasing air tickets in in electronic format the deductible is the amount of VAT, allocated as a separate line in the itinerary receipt of an electronic passenger ticket printed on hard copy(See letters No. 03-07-11/3522 dated January 30, 2015, No. 03-07-11/37594 dated July 30, 2014). In practice, this clarification also applies to the coupon of an electronic railway ticket.
If an employee flies on a business trip by plane, then in addition to the itinerary receipt of an electronic ticket, a boarding pass is also required to confirm the cost of the flight. At the same time, the organization has the right to justify the consumption of the air transportation service by any other documents directly or indirectly confirming the fact of using the purchased air tickets (letter of the Ministry of Finance of Russia dated December 18, 2017 No. 03-03-РЗ / 84409).
If an employee goes on a business trip by rail, then the document confirming his travel expenses will be the control coupon of the electronic travel document (letter of the Ministry of Finance dated 14.04.2014 No. 03-03-07 / 16777).
No documents evidencing the payment of an electronic ticket (for example, a bank card statement) are required to confirm these expenses (letter of the Ministry of Finance of Russia dated December 18, 2017 No. 03-03-RZ / 84409).
The current legislation does not contain special rules regulating the procedure for accounting for electronic travel tickets. The purchase of an e-ticket can be treated as a receipt of a monetary document (since the e-ticket fully meets its criteria) or as a prepayment for transport services (since the services are consumed later). Thus, the procedure for reflecting these operations in the accounting of the organization must be reflected in the accounting policy.
Example 2
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An employee of Konfetprom LLC was sent on a business trip to Ufa from 04/09/2018 to 04/11/2018 (for 3 days). The daily allowance, according to the organization's regulations on business trips, is 700 rubles. 9,000 rubles were transferred to the employee’s personal account under the report. Round-trip e-ticket purchased by an organization through a travel agency. The cost of an air ticket on the route Moscow - Ufa - Moscow is 10,574 rubles. The amount of VAT (10%) is highlighted in the ticket as a separate line and amounts to 930 rubles. The cost of the service fee charged by the transport agency is 295 rubles. (including VAT 18%). In accordance with accounting policy organizations, e-tickets are counted as monetary documents. Upon returning from a business trip, the accountable person submits an advance report, to which he attaches documents, including a boarding pass and documents from a hotel service provider (in the amount of 7,000 rubles without VAT). |
Enumeration Money to the employee's personal account, confirmed by a bank statement, is reflected in a document Write-off from current account with type of operation Transfer to accountable person. In field Recipient an accountable person is indicated, which is selected from the directory Individuals.
After the document Write-off from current account accounting entry is generated:
Debit 71.01 Credit 51 - for the amount of funds issued for the report (9,000 rubles).
Settlements with the transagency can be made on account 76.05 using the following documents:
- Write-off from current account with type of operation Payment to the supplier - to register payment;
- Receipt of monetary documents with type of operation Receipt from supplier- upon receipt of monetary documents;
- Receipt (act, invoice) with type of operation Services- to reflect the costs of transagency services.
Wherein the contract with the transagency should look like:
- Supplier- in documents Write-off from current account with type of operation Payment to the supplier And Receipt (act, invoice);
- Other- in documents Receipt of monetary documents And Write-off from current account with type of operation Other settlements with contractors.
Thus, settlements with the transagency in Example 2 are carried out under two contracts with different types.
Payment to the transagency is registered with a document Write-off from current account with type of operation Payment to the supplier(by agreement with a view Supplier). After posting the document, an accounting entry will be generated:
Debit 76.05 Credit 51 - for the cost of air tickets, taking into account the collected service fee (10,869 rubles).
After the standard document Receipt (act, invoice) with type of operation Services, the following entries are entered into the accounting register:
Debit 76.05 Credit 76.05 - for the amount of the credited advance (295 rubles). Set-off is performed between settlement documents Receipt (act, invoice) And Write-off from current account; Debit 26 Credit 76.05 - for the cost of transagency services without VAT (250 rubles); Debit 19.04 Credit 76.05 - for the cost of VAT (45 rubles).
The purchase of an electronic ticket is reflected in the document Receipt of monetary documents with type of operation Receipt from supplier. In Example 2, the monetary document looks like Tickets. When posting a document, an entry is entered in the accounting register:
Debit 50.03 Credit 76.05 - for the amount of the received ticket (10,574 rubles) in the amount of 1 pc.
By agreement with a view Other there is no advance payment. To set off an advance payment to a supplier (under an agreement with the type Supplier) you can use document Debt Adjustment with type of operation Debt write-off, after which the wiring will be generated:
Debit 76.05 Credit 76.05 - for the amount of the advance payment (10,574 rubles). Set-off is performed between settlement documents Receipt of monetary documents And Write-off from the current account. After this operation, account 76.05 is closed.
The issuance of an electronic ticket to an accountable person is documented Issuance of monetary documents with type of operation Issuance to an accountable person and is reflected by the wiring:
Debit 71.01 Credit 50.03 - for the amount of a monetary document issued to the employee for reporting (10,574 rubles) in the amount of 1 pc.
Upon returning from a business trip, the accountable person submits an advance report. To include travel expenses in expenses and record input VAT, a document is created advance report. Bookmark Advances via button Add documents are listed:
- Issuance of monetary documents, according to which the accountable person received a travel document;
- Write-off from current account, according to which funds were transferred to the employee's bank card.
Information about business trip expenses (travel, accommodation and per diems) is reflected on the tab Other. This tab is filled in according to the documents submitted by the accountable person. The fields indicate the following data (Fig. 5):
Rice. 5. Tabular section on the tab "Other" of the document "Advance report"
|
Field |
Data |
|
"Document (expense)" |
Information about primary documents is entered |
|
"Nomenclature" |
The element corresponding to the expense is selected from the reference book "Nomenclature" |
|
"Amount", "VAT" |
The amount and tax rate for the document are indicated, the "Total" field is calculated automatically |
|
"Provider" |
The counterparty is selected from the directory of the same name (for daily allowance, this field is not filled in) |
|
"SF" and "BSO" |
Flags are set for registering an electronic ticket as a strict accountability form. In this case, the "Invoice details" field will be filled in automatically according to the number and date of the BSO from the "Document (expense)" field. After executing the “Write” command, in the “Invoice details” field of the “Advance report” document, a link to the created document “Invoice (strict reporting form)” is automatically added |
|
"Cost Account / Division" |
The accounting cost account is indicated, the debit of which will include travel expenses (for example, 26 “General expenses”). If records are kept by department, the corresponding department is indicated. |
|
"Subkonto" |
The analytics for the cost account is indicated (for account 26, the cost item "Travel expenses") |
|
“NU Cost Account” and “NU Subconto” |
By default, they are filled according to accounting data. You can edit them if necessary. |
|
"VAT account" |
By default, account 19.04 “VAT on purchased services” is set (if necessary, you can select another VAT account) |
When conducting a document Advance report wiring is generated:
Debit 26 Credit 71.01 - for the cost of the ticket without VAT (9,644 rubles); Debit 19.04 Credit 71.01 - for the amount of VAT (930 rubles); Debit 26 Credit 71.01 - for the cost of living (7,000 rubles); Debit 26 Credit 71.01 - for the amount of daily allowance (2,100 rubles).
The deduction of VAT on an electronic ticket will be reflected by the date of the advance report when the flag is set Reflect the VAT deduction in the purchase book by the date of receipt in the form of a document Invoice (form of strict reporting).
If the flag is removed, then the deduction can be reflected in the document Formation of purchase book entries.
To view the status of settlements with an accountable person, you can use the report Turnover balance sheet on account 71.01 "Settlements with accountable persons".
In the balance sheet for account 71.01, the credit balance is 100 rubles. This means that the organization must pay the overrun of funds to the accountable person (in cash from the cash desk or by transferring to the employee's bank card).
Exchange and return of travel documents
In practice, there are situations when a ticket has to be returned or exchanged. At the same time, the carrier withholds a commission (fine) for the return or exchange of a travel document (including an electronic one). The transport agency may also charge additional fee for your services.
If the exchange or return of a ticket is due to operational necessity, then the organization may attribute to expenses for profit tax purposes both the cost of the originally purchased (minus the amount returned by the airline) and the new ticket (letter of the Ministry of Finance of Russia dated 02.05.2007 No. 03-03-06 / 1/252). Expenses in the form of a fine for reissuing and returning tickets reduce the tax base for corporate income tax (letter of the Ministry of Finance of Russia dated September 08, 2017 No. 03-03-06/1/57890).
Example 3
After the document Write-off from current account with type of operation Payment to the supplier accounting entry will be generated:
Debit 76.05 Credit 51 - for the cost of air tickets, taking into account the commission and additional services(3,880 rubles).
The exchange of an air ticket through a transagency is reflected in the following documents:
- Receipt of monetary documents with type of operation Receipt from accountable person(if the accounting reflected the issuance of a ticket to an accountable person);
- Issuance of monetary documents with type of operation Return to supplier;
- Receipt of monetary documents with type of operation Receipt from the supplier.
Additionally, you need to create a document Receipt (act, invoice) with type of operation Services to reflect additional costs for transagency services (590 rubles). When filling out a document Receipt of monetary documents with type of operation Receipt from accountable person on the bookmark From whom details are filled in Accountable person And Taken from(Full name of the employee for the printed form).
Bookmark Cash documents the name of the monetary document, the quantity (1 piece) are indicated, and its value is filled in automatically. After posting the document, a posting is generated:
Debit 50.03 Credit 71.01 - for the amount of the received ticket (10,574 rubles) in the amount of 1 pc.
Document Issuance of monetary documents with type of operation Return to supplier on the bookmark Cash documents not only the name of the monetary document, its quantity (1 piece) and cost (10,574 rubles) are indicated, but also the amount of the refund (9,374 rubles), since the carrier withholds a commission in the amount of 1,200 rubles. (10,574 rubles - 1,200 rubles = 9,374 rubles) (Fig. 6).
Rice. 6. Return of the monetary document to the supplier
Additionally, you need to fill in the details on the tab Income and expense accounts to reflect the differences between the book value of monetary instruments and the refund amount:
- Item of income and expenses- selected from the directory Other income and expenses;
- Income account - an account for accounting for income arising from the excess of the amount of the return over the book value of monetary documents;
- Expense account - an account for accounting for expenses arising from the excess of the accounting value of monetary documents over the amount of the return.
Debit 76.05 Credit 50.03 - for the cost of the returned ticket (10,574 rubles); Debit 91.02 Credit 76.05 - for the amount of the withheld commission for the return (1,200 rubles).
Then you should create new document Receipt of monetary documents with type of operation Receipt from supplier, where to reflect the arrival of a new air ticket . After posting the document, postings will be generated:
Debit 50.03 Credit 76.05 - for the amount of the received ticket (12,664 rubles) in the amount of 1 pc.
Next steps with electronic ticket are similar to the steps described in Example 2.
Accounting for unused travel documents
It is not always possible to return or exchange a travel document. For example, the ticket was purchased without the right to return, or the time for the return has already been missed. If the trip was canceled for good reasons, then the organization has the right to take into account when determining tax base for income tax expenses on an unused ticket (letter of the Ministry of Finance of Russia dated 14.04.2006 No. 03-03-04/1/338).
Example 4
Writing off an unused travel document and accounting for its cost in expenses can be reflected in the following documents:
- Receipt of monetary documents with type of operation Receipt from accountable person(Filling out this document is discussed in Example 3);
- Issuance of monetary documents with type of operation Other issuance.
Document Issuance of monetary documents with type of operation Other issue on the bookmark To whom it is necessary to fill in the debit account and the cost accounting analytics for the purchase of an unused ticket (Fig. 7):
Rice. 7. Writing off an unused travel document
Field Issued is used only for the printed form and can be left blank.
Bookmark Cash documents the name and quantity of the debited monetary document are indicated, while its value is filled in automatically.
After posting the document, a posting will be generated:
Debit 91.02 Credit 50.03 - for the cost of a written-off ticket (10,574 rubles) in the amount of 1 pc.
Cash documents - a special kind material assets organization accounted for on the active account 50.3. Forms on which monetary documents are printed are recorded on off-balance account 006. Analytical accounting is organized by type of monetary documents. Monetary documents are purchased for non-cash and cash payments. Cash purchases can be made through accountable persons. The reflection of such operations in the organization's workflow in practice has a number of significant nuances that should be taken into account.
What documents are classified as cash
Cash documents in the organization are classified as goods and materials, since they have a cost equivalent and at the same time accompany the movement of funds. The composition of monetary documents is legally determined by the Instructions for the use of the chart of accounts No. 157-n dated 01-12-10, clause 169. These include:
- brands;
- sanatorium vouchers, paid tourist vouchers;
- paid coupons for fuel and lubricants;
- received mail notifications, etc.
Speaking of which! Plastic bank cards are not monetary documents of the organization. The card issued by the bank is its property. Accounting for corporate bank cards kept on off-balance account 002 ( Guidelines Ministry of Finance No. 119-n dated 28-12-01 p. 18).
It is necessary to distinguish between monetary documents and (BSO). In the first case, we are talking about calculations that have already been made, which can be confirmed by a strict reporting form, and in the second - about documents that have unique characteristics and can confirm in the future business transactions, calculations. At the same time, strict reporting forms can serve other purposes.
Example: paid coupons for gasoline - a monetary document. Forms of coupons for the purchase of gasoline - BSO. The form of the work book (BSO) is not at the same time a monetary document.
In addition, the monetary documents of the organization do not include:
- shares repurchased from shareholders (account 81);
- NMA (account 04);
- securities (account 58).
Cash documents are kept at the cash desk. The same rules apply to them as are established for the storage of cash.
Accounting for monetary documents
Instructions for the application of the chart of accounts 157-n (clause 170) provides for the registration of income and debit transactions with cash documents using cash orders, receipts and debits. At the same time, the inscription “stock” is obligatory on cash orders. Orders for the movement of monetary documents are registered in the registration journal of cash settlements and cash settlements separately from those similar in cash flow.
In the cash book for cash documents, separate sheets marked "stock" are also filled out. The receipt of monetary documents takes place in the event of receipt from the counterparty or the surplus identified during the inventory. Disposal is characterized by expenditure operations through accountable persons, write-off of identified shortages and return to the supplier, if such a condition is fixed in the contract with him, etc.
In the transaction journal for other transactions (using f. 0504071) they reflect on the basis of the cashier's report and primary documentation to him all operations on the movement of monetary documents. The law also does not prohibit the creation of one's own accounting journals of monetary documents in compliance with all the necessary details in their form.
Typical postings for the accounting of monetary documents can be as follows:
- Dt 50.3 Kt 60, 76- received monetary documents from the supplier, other counterparties;
- Dt 60, 76 Kt 51– payment of monetary documents;
- Dt 76 Kt 50.3- a monetary document was sold to employees of the company (voucher);
- Dt 50.1 Kt 76- the employee paid for the ticket through the cashier or Dt 91.2 Kt 50.3- written off cash documents for expenses.
Postings for the accounting of monetary documents with the participation of accountable persons are discussed in detail below.
According to the acquired monetary documents, it should be taken into account on account 19 only if the amount is allocated in the document itself or in the invoice received with it. Otherwise, it is prohibited to allocate VAT (letter No. 03-07-11/01 of the Ministry of Finance dated 10-01-13). The monetary document is credited to account 50.3 by actual cost his acquisitions.
Cash documents and accountable amounts
Acquisition of monetary documents non-cash payment, as a rule, does not cause difficulties and questions for an accountant, while the operations of accountable persons with monetary documents have features that are important to remember.
Consider an example. Let the manager Sidorov A.A. received an order from management to purchase air tickets. For this purpose, 27 thousand rubles were issued to him under the report. Tickets are intended for employee Ivanov I.I., whom the company sent on a business trip. Sidorov purchased 2 tickets: round trip at a price of 10 and 12 thousand rubles, respectively, including VAT. The VAT rate on air tickets is 10%. VAT is shown on the ticket.
The following entries will be made:
- Dt 71 Kt 50.1— 27000.00 rub. - issued to Sidorov A.A. in the account for the purchase of tickets for Ivanov I.I.
- Dt 50.1 Kt 71— 5000.00 rub. — Sidorov A.A. returned to the cashier the balance of the unused accountable amount.
- Dt 50-3 Kt 71— RUB 10,000.00
- Dt 50-3 Kt 71— 12000.00 rub. — acquired by Sidorov A.A. tickets.
- Dt 71 Kt 50-3- 22000.00 - Tickets for Ivanov's trip were issued. I.I.
The amount of VAT on the 1st ticket is 909.09 rubles.
The amount of VAT on the 2nd ticket is 1090.91 rubles.
- Dt 19 Kt 71- 2000.00 (909.09 + 1090.91) rubles. - VAT deductible on purchased tickets
- Dt 44 Kt 71- 20000.00 (9090.91 + 10909.09) rubles. - on the basis of Av. report Ivanova I.I. The cost of tickets is charged to expenses, excluding VAT.
Speaking of which! Monetary documents, between storage and use of which there is no time interval, are not reflected in account 50.3, but are immediately included in the vouchers advance report. For example, a used ticket purchased by a business traveler at the box office of a transport company is not reflected in account 50.3.
Please note that for fuel coupons, the definition of "cash documents" is not always applicable. Coupons received from the supplier after prepayment must have cost indicators, and not natural, liter. Only in this case they are recognized as monetary documents. Fuel cards, as another option for purchasing fuel, it is also problematic to recognize monetary documents, since they lack a cost indicator.
Postings for "cash" coupons for fuel and lubricants can be made as follows:
- Dt 60 Kt 51- the supplier received an advance payment.
- Dt 50.3 Kt 60- vouchers received.
- Dt 71 Kt 50.3- coupons were issued to the dispatcher under the report.
- Dt 20 Kt 71— the dispatcher reported on the use of coupons. Cars worked in the main production.
Main
Cash documents - a type of material values that accompanies the movement of funds. Accounted for on account 50.3 at the cost of purchase, kept at the cash desk, according to the rules for keeping cash. The movement of monetary documents is documented by standard cash documents, marked "stock" on them.
The concepts of "monetary documents" and "forms of strict accountability" in a broad sense are different. Strict reporting forms can serve as confirmation of already paid monetary documents, however, not all BSOs can be monetary documents.
Through its economic activity, some domestic organizations use cash and carry out cash cash settlements. At the same time, domestic legislation allows the use for subjects of civil legal relations or parties to labor relations the circulation of monetary documents, the accounting of which the relevant organization is obliged to carry out in the prescribed manner.
Documents that are monetary
Ministry of Finance Russian Federation by its Order No. 94n dated October 31, 2000, it approved not only the Chart of Accounts for accounting for the financial and economic activities of organizations, but also the Instructions for its application.
Also special attention deserves the need to produce and issue a cash receipt order, if such documents are handed over to the cash desk of the enterprise. If documents are issued to third parties from the cash desk of the organization, then the organization needs to issue an account cash warrant.
The essential difference between CRS and PKO for monetary documents from cash documents, the need for compiling which arises when making cash settlements, is the need to put down on cash documents to account for documents that are monetary, the record "stock".
All received or issued documents must be reflected in the register of cash documents. It should be remembered that such registration is carried out separately from the registration of cash documents for cash settlements.
Accounting for monetary documents
In addition to the need to reflect the movement of documents in the cash book and the register of cash documents, section 5 of the Instruction provides general order accounting for documents that are monetary.
By virtue of the named norms of domestic law, analytical accounting is carried out by types of documents on account 50 "Cashier".
For transactions with monetary documents, accounting is carried out in the debit of account 50, if the documents are received by the company's cash desk. If documents are issued from the cash desk of the company, then accounting takes place on the credit of account 50.
In the cash book, it is necessary to register and reflect documents both incoming to the cash desk of the enterprise and issued from the cash desk of the organization to third parties. But such accounting is carried out on separate sheets. cash book, which must be marked "stock".
As follows from guidelines on the application and completion of the cash book, approved by order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n, the cash book of the organization reflects the movement of cash documents. For these purposes, separate sheets of the book are used, in which the label "stock" should be affixed.
When filling out the cash book for accounting for monetary documents, it should be remembered that the lines of the book "and" at the cash desk at the end of the day "are not filled.
Entries regarding the movement of documents that are monetary should be made immediately after the issuance or receipt of the corresponding document.
In conclusion, it should be noted that, unlike cash payments, the legislator has not developed or provided for the form of the document used to account for monetary documents issued to third parties.
As provided for in paragraph 1 of Art. 9 of the Federal Law "On Accounting", each fact of the economic activity of the enterprise must be confirmed by the appropriate primary document.
Such documents are not only approved forms, but also forms independently developed by the relevant subject of entrepreneurial relations. Mandatory requirement to such documents is the presence in them of the details directly listed in paragraph 2 of Art. 9 of the Federal Law "On Accounting".
From the foregoing, it follows that in order to properly record the movement of such documents, an enterprise using them must independently develop a form of a statement of the movement of monetary documents with the obligatory indication of all necessary details in such a statement.
It is important to remember that, regardless of the fact that such documents are not cash, domestic enterprises and organizations are required to keep records of such documents.
Failure by a company to fulfill its statutory obligation to record monetary documents may be the basis for imposing on such a company or its officials administrative fine for violation of cash discipline.