This is cash to an employee for expenses related to the activities of a legal entity, individual entrepreneur, an expense cash order is drawn up in accordance with the administrative document (order of the head) of the company (IP) or a written statement of the accountable person.

Money in ACCOUNTING

Two changes in the cash procedure from 08/19/2017

1. Accountable money It will be possible to issue it without a person’s application, based on an administrative document from the head of the organization. Moreover, the administrative document is drawn up for each cash withdrawal.
2. The last paragraph of clause 6.3 was deleted, according to which it was impossible to issue new advance if there is a debt on a previously received amount of cash.

According to clause 6.3. Instructions of the Central Bank of the Russian Federation for issuance Money employee funds to account for expenses related to the activities of a legal entity or individual entrepreneur. An expense cash order is drawn up in accordance with the administrative document (order of the head) of the company (IP). Or a written statement from the employee. Compiled in any form and containing an inscription about the amount of cash and the deadline. For which cash is issued, the manager’s signature and date. What can you give money for? An employee can spend the amount only for specific purposes. Which are specified in the application or order. Familiarize the employee with the order and sign it.

The organization is obliged to organize and implement internal control committed facts of economic life (Law of December 6, 2011 No. 402-FZ). The procedure for monitoring business transactions, including the issuance of money to accountable persons, is determined by the head of the organization. Therefore, it is he who usually limits the list of employees. Who have the right to receive money on account. To do this, the manager can issue an order.

Do not make the list of employees entitled to receive reporting money part of the order. If the list of accountables is approved a separate document, then it can be changed at any time. Changes to the accounting policy can only be made in strictly limited cases (Part 6 of the Law of December 6, 2011 No. 402-FZ).

To ensure the correctness of accounting, reliability of information and control when making payments to employees who received money on account, approve " "

Order on issuance of accountable amounts sample 2020

View the order for the release of funds from the cash register for reporting

An employee can spend the amount only for specific purposes. Specified in the order. Familiarize the employee with the order and sign it.

LLC "Gasprom"

TIN 4308123456, checkpoint 430801001, OKPO 98756423
full name of the organization, identification codes (TIN, KPP, OKPO)

ORDER No. 1984

on the issuance of accountable amounts from the cash register

Kirov.... ...... .... ... ... ... ... 09/14/2017

In order to purchase office supplies, I ORDER:

Issue E.V. Ivanov from the cash register in the amount of 10,000 (Ten thousand) rubles. for a period of five calendar days.

Appoint chief accountant A.S. Petrova to be responsible for the execution of the order.

Director __________ A.V. Muller

I have read the order:

E.V. Ivanov

A.S. Petrova

What sanctions are possible if you issue accountable money for a year?

Reporters are not always on time fixed time report for the amounts received in advance and provide sales receipts. To ensure that there are as few delays as possible, the organization may decide to register money for reporting on long term. For example, for a year, or six months. Is this legal? Was there a report?

Order approving the deadlines for issuing money for reporting and submitting an advance report (filling sample)

Download... (.docx 14Kb)

1. Money can be issued for business expenses both to full-time employees and to persons working under civil contracts (letter of the Central Bank of the Russian Federation dated October 2, 2014 No. 29-R-R-6/7859).

2. The amount of funds reported to the director is not regulated by law.

3. Accountable person for cash payments with suppliers - no more than 100,000 rubles per agreement.

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SEQUENCE of issuing MONEY to ACCOUNTING

How is money issued? Step-by-step instructions are given.

1. Receive a written statement from the accountable person or an order from the manager

2. Check debt?

It is recommended to check whether the employee has reported on previous advances. You can use it to check. If as of the current date the employee has a debit balance on the sub-report. It is not recommended to issue money again, but it is not prohibited either! You can issue cash for household needs. Even if the employee has not repaid the debt on the previous advance. A requirement that an employee must first account for a previous advance. Bank of Russia instructions No. 3210-U were removed from subclause 6.3.

3. Complete the issuance of money and accounting entries

Based on an application or order endorsed by the manager, the cashier of the organization must issue an expense cash order in accordance with the rules accounting, indicate the purpose of the advance. Sample filling.

Draw up a cash order on the basis of his written application in any form, which you attach to cash order. Accept an application only if it contains:

• a record of the amount of cash issued on account;
• a record of the period for which cash is issued;
• manager's signature;
• date of.

Debit 71 Credit 50 - money was issued from the cash register on account.

The accountable person can transfer money to a card - salary or corporate (letter of the Ministry of Finance of Russia dated August 25, 2014 No. 03-11-11/42288). IN payment order the purpose of the payment should be indicated: for a report for business needs, for a report for a business trip, etc. In the application, the employee must indicate a request to transfer accountable money to his personal card, indicating the details.

Note: The procedure for issuing money on account should be fixed in accounting policy organizations.

Debit 71 Credit 51 - money was transferred from the current account against the report to the employee’s personal card.

Settlements on corporate cards are carried out using account 55. Money is reported to the person only at the time he withdraws funds from the card at an ATM.

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4. Monitor the period of use of imputed amounts

The period for which funds are issued is specified in the application. The accountable person must submit an advance report and/or return the money received (balance) within three working days after the period specified in the application (clause 6.3 of the Instructions of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U), or return from a business trip (clause 26 Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

If you miss the deadline for submission advance report, the Federal Tax Service can charge personal income tax to the employee, considering the amount issued as income (clause 8 of the letter of the Ministry of Finance of the Russian Federation, Federal Tax Service of the Russian Federation dated December 24, 2013 No. SA-4-7/23263).

The timing of the issuance of funds on account for various needs can be fixed in the order for the enterprise. For business needs, any reporting period for amounts received can be set.

5. Approve the expense report

An accountable person can report for the money spent using. All documents confirming expenses must be attached to the advance report - sales receipts, invoices, acts, invoices, etc. The rest of the money must be returned to the company's cash desk. If an employee has spent some of his personal money, after checking the report, he will be reimbursed for the overspending.

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Compliance with ACCOUNTING OF CASH OPERATIONS, cash DISCIPLINE and the use of cash registers in reporting

The legislation does not limit the period for which cash can be issued to employees. The most important thing here is that this deadline for issuing money for reporting is endorsed by the head of the organization. Because in a written application of an employee, drawn up in any form and containing a record of the amount of cash and the period for which the cash is issued, the signature of the manager and the date of signing of the application are affixed.

Those. In general, the procedure for issuing cash on account for expenses associated with carrying out activities remains the same. As before, the basis for such issuance is the employee’s statement with the manager’s resolution.

However, previously the amount of cash and the period for which it was issued had to be written by the manager in his own handwriting in his administrative inscription. Now, both the amount and the deadline are indicated in the text of the application, and the manager only writes “issue.” This is closer to reality. The application form for the issuance of money on account remained free.

Therefore, the director, when signing an application for the issuance of money, has the right, at his own discretion, to decide to whom and for how long to issue money in each specific situation. For example, of course, he can allocate one day for an urgent purchase of a fax. And on the application for the report of an employee going on a long business trip, the manager can make an entry about the annual period.

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Legislation the period given to the employer to reimburse the employee's expenses related to the latter’s business trip has not been established. The organization itself sets this period in local regulations, for example in the regulations on the amount and procedure for reimbursement of travel expenses for employees.

Individual entrepreneurs, leading in accordance with the law Russian Federation on taxes and fees, accounting of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type entrepreneurial activity, cash documents may not be registered, the cash book may not be maintained!!!

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Is it necessary to comply with the cash limit when an employee spends accountable funds?

Yes need. But only if these funds are issued for settlements under agreements of an organization or entrepreneur. Because when an employee pays on his own behalf with accountable cash for services rendered to him personally, the payment limit is not applied. This approach is applied, for example, to expenses on a business trip. For example, there is no limit on an employee’s cash expenses for a minibar in a hotel or dry cleaning at the expense of the organization.

Is it necessary to use CCP if an organization buys goods through an accountant?

No no need. The employee who received the money on account acts on behalf of the organization. Thus, it turns out that in fact two legal entities make one settlement, which should be issued with one check. This check is generated by the seller. This is confirmed by letters from the Ministry of Finance dated 09/05/2018 No. 03-01-15/63182, dated 08/20/2018 No. 03-01-15/58956, Federal Tax Service dated 08/10/2018 No. AS-4-20/15566, Federal Tax Service for Moscow dated 08/14/2018 No. 17-15/176342.

Is it necessary to punch a check when the organization gives money to the accountant, and also when he returns the rest of the money to the cashier?

So, the organization has the right to transfer accountable money to the same bank card to which the employee’s salary is transferred, provided that this is provided accounting policy. At the same time, if an accountant wants to completely protect himself from unnecessary disputes with regulatory agencies, if possible, carry out all calculations for accountable amounts through the cash desk.

In any case, there is no responsibility for transferring the employee’s accountable money to the same bank card to which his salary is transferred. To the number cash irregularities(violations of the procedure for working with cash and conducting cash transactions) transfer of accountable amounts to salary card not applicable ().

Non-cash payments with accountable persons: accounting and tax consequences

Often material values acquired by the organization's accountable persons. You can issue money for reporting from the company's cash desk. Is it safe to pay for goods and services with corporate card or with personal card employee? Accounting for such transactions and their tax consequences Let's look at it in this article.

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QUESTIONS AND ANSWERS on sub-reports, advance reports

Is it possible to give a contractor physicist cash on account?

In theory there are no restrictions. The Central Bank writes about this in Letter of the Central Bank of the Russian Federation dated 10/02/2014 No. 29-Р-Р-6/7859.

After all, a contract concluded with an individual is a civil contract, and the existence of such an agreement allows you to issue money on account.

But if you do not want to assign the status of an accountable to a physicist-contractor, then you have the right to give such people cash under cash settlements with the wording “for the execution of such and such a contract.” The Directive () does not say that cash expenses associated with the conduct of the activities of a legal entity can be paid exclusively by issuing money on account - it simply establishes rules for the case when such expenses are paid through issuing money on account.

But it would still be useful to add a clause to the contract with the contractor, which will provide a list of expenses at the expense of the organization necessary for the execution of the contract, and where it will be stated that money can be issued to the contractor from the cash register. And in RKO, make a reference to this particular clause of the contract.

Accountable persons pay by bank transfer using a personal card, despite the fact that they initially received cash for expenses.

Reporting documents indicate that the transaction was carried out by bank transfer. The Federal Tax Service believes that it is possible to take into account expenses paid by card (letter of the Federal Tax Service dated June 22, 2011 No. ED-4-3/9876).

You have not forgotten that when transferring funds to the personal bank cards of employees to pay for business needs (goods, materials), the order on the organization’s accounting policy should include provisions defining the procedure for settlements with accountable persons through their personal bank cards(letter of the Ministry of Finance of the Russian Federation dated August 25, 2014 No. 03-11-11/42288).

In the “Buyer” column of the sales receipt, the BSO says “Private individual”

If accountable person does not ask the seller to draw up documents for the organization, the seller will write “Private individual” in the “Buyer” column. Is it possible to include such an invoice in expenses?

In order to reduce the taxable base for income tax, taxpayers have the right to take into account such invoices. Expenses for tax purposes are accepted subject to the conditions of clause 1: expenses must be justified and documented.

Properly documented expenses can be confirmed source documents(invoices, acts). According to Art. 9 Federal Law dated December 6, 2011 No. 402-FZ, each fact of economic life is subject to registration with a primary accounting document. In this case, the form of such a document must contain required details, established by paragraph 2 of Art. 9 of Law No. 402-FZ:

• Title of the document; date of document preparation; name of the organization on behalf of which the document was drawn up;
• content business transaction; measuring business transactions in physical and monetary terms; names of positions of persons responsible for carrying out a business transaction and the correctness of its execution;
• personal signatures of these persons.

The “Buyer” detail is not a mandatory detail. Therefore, the absence of this detail or the indication in the name of the buyer “Private individual” does not prevent the acceptance of expenses on the invoice.

The employee bought goods and materials at his own expense and brought receipts. How to reimburse these expenses?

Tax authorities assess such situations differently. In some cases, the employee is considered an accountable person, in others, the transaction is regarded as the acquisition of property from the employee.

One of possible options there may be a conclusion of an assignment agreement with an employee (). In this case, the organization instructs the employee to find and purchase certain goods and materials with specified characteristics and undertakes to compensate the employee for the costs incurred in acquiring this property.

Is there a maximum amount that can be given to an accountable person? For what period is it permissible to issue accountable funds?

There is no legal limit on funds that can be issued to an employee. There is also no single maximum period for using accountable amounts.

Unreturned accountable funds are recognized as taxable income in the following cases:

• if the debt cannot be collected due to the expiration of the term limitation period. The date of receipt of income will be the date from which such collection became impossible;
• if the employer has decided to forgive the debt on accountable amounts. The date of receipt of income will be the date of the decision to forgive the debt.

Thus, if the employer decides not to collect the mentioned amounts from the former employee (forgive the debt), they are considered as payments made within the framework of the employment relationship. Accordingly, such payments must be subject to personal income tax and insurance premiums.

Universal advance report form

Since 2013, it has been allowed to use your own forms, rather than unified ones. Therefore, you can refuse the unified advance report form - Form No. AO-1. And develop your own form for the advance report. The main condition: the advance report must contain all the mandatory details established by Part 2 of Law 402-FZ “On Accounting”. The remaining fields from the report form on advance amounts can be removed.

Download form: Excel (58 kb)

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New advance report form

The unified form form AO-1 is very cumbersome, there are many unnecessary fields. Table where they are reflected accounting records- need not. Since the postings can be seen in .

Table on back side a report is also not needed.

The receipt, which is under the cutting line - this is an anachronism, is also thrown out, has not been of any use for a long time, and therefore it can be safely thrown away.

What to leave on the expense report form ?

Data about the previous advance payment - balance or overspending. They allow you to immediately see if there are any outstanding obligations between you and the employee.

It is also better to leave information about applications, that is, about supporting documents, sales receipts. After all, such papers are an important and integral part of the report. Without them, you simply will not confirm expenses. See, for example, letter of the Federal Tax Service of Russia for Moscow dated July 19, 2012 No. 17-15/64647.

Download form: Excel (48 kb)

How to reflect in an organization’s accounting the deduction from an employee’s salary of the balance of the accountable amount issued to him that was not returned in a timely manner travel expenses?

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ADDITIONAL LINKS on the topic

1. 
   Explanations are given about cash transactions and cash discipline in 2014 according to the draft Directive of the Central Bank of the Russian Federation No. 3210-U. Describes the accounting of funds in the cash register, maintaining and filling out a cash book for individual entrepreneurs. A calculation of the balance, a sample and the opportunity to download a cash limit form and an order are given.
2. 
   The order of use is indicated legal entities And individual entrepreneurs cash received at their cash desks, as well as the maximum amount.

Money, as you know, loves counting. When counting money, especially general money, you need to regularly and regularly demand a detailed report from those who have been entrusted with managing it. This is the direct responsibility of the Board and the Audit Commission in horticulture. Demand a financial report on the expenditure of total funds - a guarantee against fraud! You can never trust anyone with uncontrolled money!

On this page, every 6 months it is planned to post reports on the receipt and expenditure of funds in SNT. Confirmation of expenses must be accompanied by documents and confirmed by an Act of the Audit Commission.

@7 months have passed in April due date balance sheet, and The audit commission did not start work.

@26.02.16 IMPORTANT NEWS. HISTORY REPEATS!

To the Chairman of the Board of SNT Flora Ivanov A.N.

From members of the board Zhokhov.A.V., Kazakov.A.V., Kostin.V.V.

Secondary reminder 01/14/16, Third reminder 02/20/16.

Appeal from members of the board to the Chairman of SNT Flora, Mr. Ivanov.A.N.

We kindly ask you to do so by 25.02. 2016, provide members of the board with a report on the expenditure of funds with documentary evidence for the period from 08/09/2015 to 01/01/2016. in electronic format.If our demands are not met, no confidence will be expressed in you as the chairman of the SNT, of which all gardeners will be notified.

Board members have plenty of examples from Avlosevich-Enulev, when reports were presented privately to their associates, and those close to them persuaded gardeners to take their word for it. We remind you that the majority of board members have no secrets from gardeners. Everything must be transparent.

Financial report of the Chairman of the Board at the beginning and end of the period:

1. Balance at Otkritie Bank -

Balance in Sberbank-

Cash balance -

Collected in cash (Taran.T.I) -

Collected in cash (Ivanov.A.N) -

Funds spent:

Wage-

Electricity-

Garbage removal-

Other expenses (decipher).

2. Please inform us about the progress of the work of Geokart LLC and the ultimate goal of this work. Who will be the owner of the land common use? And in what time frame is this work scheduled to be completed? Where are the documents for the privatization of public lands currently located?

3. It is necessary to start working with debtors through a lawyer (prepare a notification form) and start sending notices to debtors and gardeners who do not cultivate their plots about the deprivation of their rights to these plots. For violation of the charter. To apply judicial influence to individual members of the SNT who violate the charter.

4. For the site, you must send the charter in PDF, as well as all current agreements with third-party organizations. And other documents for the information of SNT members.

5. Why has the Financial Plan and Estimate for 2016 not yet been communicated to gardeners?

6. Land taxes previously paid by gardeners must be returned if they were paid twice. tax office and in the membership fee).Size land tax 360 thousand must be urgently reduced, and then do the calculations. In horticulture, there are 300 plots of land owned.

7. From January 2016, it is necessary to switch to paying for electricity according to LO tariffs, according to 1 tariff meters and 2 tariffs day and night: 3.55 rubles / kW single-rate tariff, 3..71 rubles / kW - 2-rate day and 1.8 rubles /kW-night.

8.Financial plan and estimate for 2016, proposals from board members:

Clause 1.7 .1 of the estimate to put S= , Concrete mixers, gas trimer - cross out.

Clause 2.1.1 Tax on public lands. Find out from the tax office how much you need to pay?

Clause 2.4 cannot be introduced until the end of legal proceedings. Everything should remain as before. Accounting costs should also not be increased.

P.2.6 .2 Tree cutting - remove. Leave: Clearing......

P.2.6.5.Indicate on which tracks:

P.2.6.8. Exclude.

Clause 2.6.11 Arrangement of a security post with equipment for the guest site, agree on the amount and confirm all expenses.

P.2.6.12 Clarify what will be done?

P.2.7.3 50 thousand rubles.

P.2.7.4 after the bucket ext. reflective vests, suction hose for the pump.

P.2.7.5 + howler for the security post. 5 +1=6 thousand

P.2.7.6. Last paragraph Entrance to the Western Path.

P.2.7.8 100 thousand rubles.

9. Must be sent to [email protected] data in electronic form, as promised, about the payment of fees by gardeners in 2015 through Otkritie Bank, to adjust the list of debtors on the website.

10. Determine on the plan places for additional fire reservoirs where there are no site numbers, and also put on the plan the names of unnamed roads, Wind Rose, security post, guest parking, vegetable gardens, sports and children's playgrounds, wells.

11. For the site, please provide electricity meter readings for November 2015 and January 2016 (day/night), as well as payment amounts for these months. Etc. Available data.

12. When will we begin paying membership fees and electricity through Sberbank and will we stop collecting cash as was announced to gardeners? Explain the reason?

13. Why does the chairman not implement the decision of the board and the Ministry of Emergency Situations to purchase a fire siren? The issue was resolved by the board in September 2015.

14. Members of the board categorically prohibit the chairman from personally collecting funds from gardeners, and also without a general statement, where should the signatures of all those who made contributions on that day be and for what? The statement is published on the website.

15. Return the key to the electrical panel to the deputy. Chairman and provide the key to the board member responsible for energy. All gardeners should know who has the keys to the electrical panel. All data on electricity consumption should be published monthly on the website. 16. We oblige the chairman of the board to coordinate all appointments to positions in SNT with the board. This decision can be challenged on general meeting SNT members.

We expect a response by February 25, 2016. Board members A.V. Zhokhov, A.V. Kazakov, V.V. Kostin or 2/3 of the board members.

@This material is published due to the failure of the chairman of the board, A.N. Ivanov, to provide a report on the expenditure of money from gardeners at the request of board members.

This type of report is compiled based on the results of reporting periods and is carried out on a regular basis. The document refers to the “primary” document, is done once a year and is included in an impressive annual kit financial statements. It shows all financial receipts and outgoing transfers, and also records the cash balance at the beginning and end of the period.

Why is this report needed?

The document is, one might say, generalizing and gives a clear idea of ​​the company’s cash flow. This is important because sometimes, even with all other funds in order, a company may suffer from a lack of money needed, for example, to pay taxes and social contributions, payment of wages, transfers to suppliers, etc. In addition, it is obvious that the lack of a clear picture of cash always affects the economic component of the organization, which is why the report is of great importance for determining further actions and prospects in terms of finance.

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The report also plays an important role when the company is interested in attracting investments, since before engaging in any project, a demanding investor always asks for this report and studies it with passion.

In addition, the recipients of the cash flow statement may be:

• tax office,
• Rosstat,
• banking institutions,
• founders of the company, etc.

Who is required to prepare the report?

This type of reporting is the responsibility of all enterprises and organizations, with the exception of small businesses, as well as those companies that use simplified methods of accounting and reporting for accounting and taxes.

Structure and content of the report

For a person without special education, the document may seem quite complicated. It consists of three sections in which the code values ​​reflect monetary transactions according to three main indicators of the organization’s performance:

• current,
• financial
• and investment.

It should be borne in mind that not all cash movements need to be entered into this document. Exceptions include:

• currency exchange transactions,
• receipt and delivery of cash to a bank account,
• exchanging cash equivalents for each other,
• transfer from one organization account to another, etc.

A complete list of actions can be found in clause 6 of PBU 23/2011.

Important Feature: The report includes any financial transactions of the company. falling under its qualification requirements, regardless of the monetary units of which country they were produced in, but all data in the document is entered only in Russian rubles, and strictly in the unit of measurement (thousands, millions) that was used in drawing up the balance sheet.

Example of preparing a cash flow statement

Filling out the header

Since the document is extremely important, you must be very careful when drafting it and fill out all the necessary cells.

1. First, the report indicates the year for which it was compiled.
2. Next, enter the full name of the organization (with the abbreviation of the organizational and legal status) and the following data:
   • Date of preparation,
   • OKPO code ( All-Russian classifier enterprises and organizations),
   • view economic activity(required in the form of OKVED code and decoding).
3. Below, again, the organizational and legal form and form of ownership are entered, and next to them are the OKOPF (All-Russian Classifier of Organizational and Legal Forms) and OKFS (All-Russian Classifier of Forms of Ownership) codes.
4. The last line of the document header indicates OKEI (All-Russian Classifier of Units of Measurement) codes: i.e. thousands or millions used in the report.

Filling out section 1

First section of the document contains information about current cash flows.

• First of all, fit in here information about "arrival": in line 4110 data is entered on the total amount of funds received, which is then scattered across the underlying thematic lines - from 4111 to 4119 - in accordance with accounting registers. This takes into account transactions from the sale of services and inventory items, rental payments, interest, and other “incoming” finances.
• Line 4120 indicates the total amount according to those produced in reporting period payments: payment of taxes and contributions to pension funds, wages, transfers to contractors and suppliers, etc. Then this amount is also posted to lines 4121 to 4129.
• Next, in line 4100 enter current account balance indicator(i.e. the amount of “incoming” finances minus expenses incurred).

Included in this section are information about money transfers and revenues, which cannot be unambiguously classified.

An important nuance: expenses in the table must be indicated in parentheses, and excise taxes paid to suppliers and contractors, just like VAT, do not need to be included here.

Filling out section 2

In a similar way, fill out the section called “ Cash flows from investment operations" First of all, in line 4210 enter “ total receipts", including from the sale of shares, repayment of loans, dividends, sale of non-current assets, etc., which is then posted in the required values ​​along the corresponding lines (from 4211 to 4219).

Below, fill in exactly the same way: “ payments» on investment operations. In line 4220 enter the indicator “ Total", which is then, in full accordance with the accounting registers, signed on the lines below (from 4221 to 4219), including acquisitions and other costly transactions with non-current assets, payment of interest, purchase of debt securities, etc.

Then enter the balance value cash flows from all investment actions (receipts minus expenses).

Filling out section 3

The last section of the document is devoted to cash flows from various kinds financial transactions . Everything is similar here:

1. first in line 4310 the value is indicated "total" receipts, which is then distributed along the lower lines (from 4311 to 4319), including income from the issue of shares and bonds, loans, borrowings, etc.
2. Next, identical to the previous sections, indicators are entered “total” for financial payments to line 4320 and then expanding them into lines 4321 to 4329.
3. Then it is indicated difference between "incoming" and "outgoing" cash flows for the reporting period for financial transactions.
4. Finally, the document includes total balance of all three cash flows for the reporting period (can be either with a plus or a minus sign), financial balances at the beginning and end of the period, as well as the exchange rate difference between monetary units other countries and the Russian ruble, which is calculated using a special formula (filled in only when the organization produced settlement transactions in currency).

After drawing up the report, the document is submitted for approval to the head of the organization, who, with his signature, certifies the authenticity of the information included in it.

It involves the preparation of a report on an annual basis, where a report is made on the ward’s property, his income and expenses. The report is generated in accordance with the requirements specified in Decree of the Government of the Russian Federation dated November 17, 2010 No. 927. The issue of establishing guardianship in general is regulated by the Family Code and Civil Code– Articles 31–40. Control by competent authorities Control over the guardian is carried out by the state body that issued him the right to carry out such activities. IN in this case produced by the guardianship and trusteeship authority. Control can be either personal or remote. That is, the trustee undertakes to provide a report on an ongoing basis about all cash receipts and expenses. This can be a table or written form. It is worth keeping all invoices and receipts as proof.

Filing a guardianship report

Main criteria for filling out (sample) Main criteria for filling out a report:

1. The report form must be filled out completely, without exceptions or omissions.
2. In the column about expenses or income, numbers must be indicated with commas, and with maximum accuracy.
3. In the event that there is income in foreign currency, the guardian is obliged to convert the amount into rubles at the Central Bank exchange rate.
4. When reporting income, indicate your total monthly income.

Criteria for filling out the application:

• in the upper right corner the name of the organization and the full name of the chief are written;
• in the main text of the report personal information is indicated - full name of the guardian and his ward, residential address, the reason that became the reason for guardianship is indicated;
• The next column indicates income and maintenance expenses incurred during the reporting period.

Rules for writing a guardian's report

Guardianship is a transitional operation between establishing contact with the ward and formalizing the adoption. Guardianship – registration of guardianship of children aged 14–18 years. Moreover, if the child is a full-time student higher institution, then he has the right to be under guardianship until he is 24 years old.

When initially registering guardianship (up to 14 years), when the age limit is reached, the process automatically turns into guardianship. At the same time, there are no differences in the rights and responsibilities of the trustee. It is also possible to obtain guardianship for older people.

Moreover, this is possible in two forms - full guardianship and patronage:

• In the first case, full protection of the citizen’s rights is established after filing an application with Arbitration court. The authority makes a decision on the basis of a medical commission to declare the person incompetent.

Rules for compiling a guardian's report in 2018

Attention

With the emergence of new responsibilities in the form of taking guardianship of minor children or incapacitated adults, guardians are faced with problems in filling out documentation. Every year, people are granted guardianship over elderly people or minors. All this allows you to get social protection vulnerable categories of citizens.

But, despite this, the guardianship and trusteeship authority asks each guardian to provide a report on expenses in order to ensure the loyalty of the relationship. Main aspects Taking on such responsibility as guardianship requires not only moral preparation, but also knowledge of many nuances. These include registration, which includes the collection of many papers, and subsequent documents in the form of reporting, which require constant preparation.

How to prepare a guardian's report on the use of property and funds

The form of the report of the guardian or trustee on the storage, use of the property of a minor ward and on the management of such property was approved by the Decree of the Government of the Russian Federation dated 01.01.2001. No. 000 1. The report is submitted personally by the legal representative to the guardianship and trusteeship authorities no later than January 31 of the year following the reporting year. 2. No blots, errors or corrections are allowed in the report.
3. All rows and columns in the report must be filled in, or if there is no information to fill out, then you must write the word does not receive or put dashes. 4. The report must be accompanied by Required documents, on the basis of which the amount of income of the ward will be indicated ( detailed information about the provision of documents is contained in the explanation further in the text). 5.

How to write a guardian's report. (form, sample filling)

However, do not leave the fields in the remaining columns empty, write the word “no”;

• if you carried out transactions with property, indicate the details of the permit document from the guardianship authority;
• income received in foreign currency is indicated in rubles at the Central Bank exchange rate.

Important: all expenses incurred must be documented. In the case of adult wards, this also applies to small household expenses (housing and communal services, food, clothing, personal hygiene items, etc.). Therefore, the trustee must, firstly, keep daily records of expenses, and secondly, keep all documents about expenses (checks, receipts, etc.).

However, the law allows that in the absence of supporting documents, written explanations can be attached to the report.

How to write a guardian's report (form, sample)

How to correctly fill out a report for a guardian or trustee Due to constant changes in legislation and new requirements for drawing up documents, many guardians are faced with the problem of filling out a report every time when it comes time to submit it. If we talk about specific changes regarding the report form, they have not changed significantly this year. Photo: the applicant’s application with documents. The form for filling out the guardian’s report can be downloaded here.
The difference between the concepts of guardian and trustee, which automatically makes the reports individual. The guardian's report is submitted when guardianship of minor children is carried out, and the guardianship report is intended for the maintenance of already adult, but disabled persons.
Every year, hundreds of people file for guardianship of elderly people or minor children. All this allows vulnerable categories of citizens to receive social protection. But despite this, the guardianship and trusteeship authority asks each guardian to provide a report on expenses in order to ensure the loyalty of the relationship.

Info

What it is? Guardianship – social measure protection of citizens, in which the interests and property rights socially vulnerable people. Guardianship can be obtained for both minor children and senior citizens. In some cases, guardianship may be possible.

The concept of guardianship is often confused with similar concepts - adoption and guardianship. In fact, these are similar terms with several differences. For example, adoption is a specific transfer of rights to a child, after which the new parents have the right to give new names and surnames to their children.
Subscribe to our channel in Yandex.Zen! Subscribe to the channel In 2014, serious changes occurred in the report form for persons guarding minors. The authorities simplified reporting, since the need to account for even minor expenses was a serious problem for guardians. Therefore, when compiling a report for 2017-2018, guardians and trustees of children will no longer have to account for the purchase of food, shoes, clothing, hygiene products, medicines and other similar expenses.
However, when preparing a report on the property of minors, certain rules must be followed:

• the report is not compiled arbitrarily, but according to the form approved by Decree of the Government of the Russian Federation dated May 18, 2009 No. 423 (as amended on September 10, 2015);
• the information reflected in the report must be confirmed by attached documents (copies of receipts, checks, etc.).

How to draw up a report on the expenditure of funds by a guardian, how to write it down

Expenses Expenses are specified at the very beginning of the reporting document. All expense transactions are documented. That is, all checks, invoices and receipts should be saved and provided along with the report.

In 2014, the conditions for guardians were slightly reduced, but Article 25 of the Federal Law obligated citizens to submit not the checks themselves, but copies of them. In this case, small payments are confirmed by a receipt from the ward. It has a free form and is submitted in writing.

Sample A sample of the drafting can be seen on the stands of the guardianship and trusteeship authorities. You can also view the information on the State Services website. The report can be completed at any time before the month of April following the reporting year.

The guardian's report form is here, a sample of filling out the guardian's report is here.
Indicate the name, address credit organization, a current account into which income from the property of a minor ward was received. 8. Information on expenses incurred from the property of a minor ward The specified table is filled out for all minors without exception. TO COMPLETE THIS TABLE THE following are ATTACHED TO THE REPORT: 1. Payment documents (cash receipts, sales receipts, etc.) for each item in table No. 8. Receipts are pasted onto A4 sheets on both sides indicating the type of expenses (food, clothing, medicines etc.) Sample – Appendix 1, Appendix 2, Appendix 3. 2. Receipts of the guardian (trustee), adoptive parent confirming actual expenses made in the interests of a minor ward (Appendix 4) No. Type of expenses Cost (thousand rubles) Date 1 2 3 4 1.

Cash expenditure report
Long time spent generating expense reports
Select a period and click “Generate” - a report with all items and amounts of expenses is already ready.
No analysis of expenses by day, month or year
Set the required report type (by day, month or year) to find out which items need to reduce costs.

How to generate a report?

1. Find the “Cash Expenditure Report” tab in the “Accounting” section.

2. Specify the period for which you want to generate a report and select its construction type. Click "Generate".

You have built a report.

How to “read” a report?

Let’s first look at the tabular part: it displays the cost items that were entered into the “Cash Expense” document. If some fields are empty, as in the screenshot, it means that the articles were not listed in the document.

If you need to go to a specific movement article, double-click on it - the article will open.

The columns contain all actual costs - by day, month or year. The last column "Total" shows total amounts expenses for each item for the selected period.

Let's turn to the diagram, which is located below the tabular part: it helps to assess which expenses in the company are maximum and which are minimum.

Now you know the structure of the cash expense report.