17. Accounting for settlements with accountable persons.
Accountable persons are employees of the enterprise who receive cash advances for the implementation of business expenses and business travel expenses. Procedure cash transactions determines the procedure for issuing money on account. Issue is carried out in the presence of a cash register and without a cash register, a check is issued from the bank's cash desk.
Accountable amounts for business expenses are issued in the amount of 2-day requirements for no more than 3 days. If outside the location of the enterprise - in the amount of 10-day requirements up to 15 days. For business trips: the cost of travel there and back, daily allowance and expenses for renting living quarters.
If a traveling employee is temporarily unable to work, then he is reimbursed for the rental of living quarters, except for those cases when the employee was in hospital, and daily allowances are paid for the entire time until he could continue the assignment and return, but not more than 2 months.
Temporary disability and inability to return must be documented. The period of business trip does not include days of temporary incapacity for work. The employee is reimbursed for the services of pre-purchase of tickets, use of a bed, insurance fee, expenses for booking accommodation, and for the use of public transport (except taxis), if they are outside the destination only on the basis of documents.
Departure day is the day the vehicle departs from the location permanent job, and the day of arrival is considered the day the vehicle arrives at the place of work. When departing to a place before 24 o'clock the current day is used, after 0 o'clock the next day is used.
If the destination is outside the city, the time of arrival to the station is taken into account. The work and rest schedule is determined by the enterprise sending him. In return for rest days not used during a business trip, other days are not provided. If an employee goes on a business trip by order of the administration on a day off, then he is given another day of rest in accordance with the established procedure.
Advances received may be used by accountable persons only for the purposes for which they were issued. Within 30 days after returning from a business trip accountable persons are required to submit expense report about the amounts spent.
Settlements with accountable persons are accounted for in active-passive account 71 “Settlements with accountable persons.” Cash withdrawal Money issued to the accountable person on the basis of a memo, which must indicate: the purpose of the expense, the timing and the amount required for this. The memo must be signed by the head of the enterprise, and only after that the accountant can issue a cash order for this amount, and the cashier can issue the accountable amount.
The accountable person, within the prescribed period, must submit to the accounting department of the enterprise an advance report with supporting documents (sales receipts) about the fact of purchasing items for administrative and economic needs. The accountable person returns the balance of the unused amount to the enterprise's cash desk using a cash receipt order.
The head of an enterprise can send an accountable person on a business trip (for example, on a trip for a certain period of time to another region or city to carry out any instructions from the manager).
When sending an accountable person on a business trip within the Russian Federation, a travel certificate is issued in the accounting department of the enterprise, which must contain the following necessary details:
1) last name, first name, patronymic of the accountable person;
2) destination of the business trip;
3) the name of the enterprise where the accountable person is sent;
4) purpose of the business trip;
5) duration of the business trip.
The travel certificate must be signed by the head of the enterprise. Current legislation provides for the following guarantees and compensation payments for business trips:
1) retention of the posted worker’s place of work (position) and average earnings throughout the entire business trip;
2) payment of daily allowances for the time spent on a business trip;
3) payment of travel expenses to the destination and back;
4) payment of expenses for renting residential premises. In accounting, transactions with accountable persons are reflected in the following entries:
1) an advance was issued for travel expenses:
Debit of account 71 “Settlements with accountable persons”, Credit of account 50 “Cash”;
2) expenses for renting residential premises are reflected (excluding VAT):
Debit account 44 “Sales expenses”, Credit account 71 “Settlements with accountable persons”;
3) the amount of VAT paid for the rental of residential premises is taken into account:
Debit of account 19 “Value added tax on acquired assets”,
Credit to account 71 “Settlements with accountable persons”;
4) return of unused amount to the cash desk from the accountable person:
Debit account 50 “Cash”,
The advance report is accompanied by executed documents confirming the expenditure of accountable amounts; for business trips, an issued travel certificate is attached, etc.
In accounting, advance reports are checked and the amounts subject to approval by the management of the enterprise are determined.
An entry is made for the amounts issued for reporting:
For the amounts spent, accepted and approved by advance reports, notes are made:
Debit accounts 25 “General production expenses”, 26 “ General running costs", 10 "Materials",
Credit to account 71 “Settlements with accountable persons.”
Unspent amounts are returned to the company's cash desk:
Debit account 50 “Cash”, Credit account 71 “Settlements with accountable persons”.
When traveling abroad, the issuance of an advance in foreign currency is reflected in accounting as follows:
Debit of account 71 “Settlements with accountable persons”, Credit of account 50 “Cash”.
Accountable amounts not returned by employees to deadlines, are written off as follows: Debit 94 “Shortages and losses from damage to valuables”, Credit 71 “Settlements with accountable persons”.
If these amounts can be deducted from the salary, then an entry is made:
Debit 70 “Settlements with personnel for wages”, Credit 94 “Shortages and losses from damage to valuables.”
If they cannot be held:
Debit 73 “Settlements with personnel for other operations”,
Credit 94 “Shortages and losses from damage to valuables.”
Analytical accounting is maintained for each advance payment. The issuance of new advances can only be made with a full report on the previous advance. Transferring the advance to another person is not permitted.
An accountable person in accounting is an employee of the organization who is given funds to pay for goods, works, and services related to economic activity companies. Based on the results of spending money, such a person submits it to the accounting department, attaching documents confirming the legality of the expenses incurred.
The procedure for issuing money for reporting
Sample order for reporting
Accounting for the issuance of money for reporting
Accounting for money issued to accountable persons is kept in account 71 of the Chart of Accounts accounting. It is advisable to keep analytical records for this account in the context of each accountant.
Funds can be given to the employee in cash through the organization’s cash desk, or transferred to a current account or bank card employee. The procedure for issuing both in cash and non-cash does not contradict the law, which was confirmed by the Ministry of Finance of the Russian Federation in Letters No. 03-11-11/42288 dated 08.25.14 and 02-03-10/37209 dated 09.10.13.
The issuance of money in the report is reflected in the debit of account 71.
Accounting for settlements with accountable persons 2019
The employee is obliged to submit an advance report to the accounting department no later than three days after the expiration of the period for issuing money against the report. Accounting for settlements with accountable persons to reflect expenses, according to the advance report, is reflected in the credit of account 71.
Accounting for the return of unused imprest amounts
If the employee has not completely spent the received account, it must be returned. The employee returns the funds to the cash register or to the current account, or, with his consent, the debt can be withheld from his salary within a month. If an employee refuses to return an unspent account, the organization may go to court.
Accounting from scratch Andrey Vitalievich Kryukov
Calculations with accountable persons
Calculations with accountable persons
A separate layer of the organization’s relationship with its own employees is calculations with accountable persons.
Accountable persons are considered to be employees who receive cash from the organization's cash desk to their upcoming expenses related to the performance of a job assignment. Accountable persons receive money on account, i.e., under the obligation to submit a report on expenses and return unspent funds after the official task is completed (or the period allotted for completing the task has expired).
Only permanent employees of the organization can be accountable persons. Moreover, the list of accountable persons must be approved by order head of the organization. Another order of the manager should approve the procedure for issuing accountable amounts and reporting on their use.
For reporting on the use of imprest amounts, a unified form is used advance report, which is filled out by the accountable person and approved by the head of the organization. Documents confirming the expenses incurred are attached to the advance report.
With the help of accountable persons, the organization makes such types of expenses that are difficult to pay directly from the organization's cash desk or by bank transfer. Such expenses may include operating expenses, as well as expenses for the purchase of small quantities of goods. material assets from other organizations or individuals.
Operating expenses include office and postal and telegraph costs, as well as expenses for the purchase of small equipment in cash, payment of minor transportation costs, purchase of fuels and lubricants.
The usual procedure for receiving accountable amounts intended for operating expenses and reporting on their expenditure is as follows. An employee of an organization submits an application to the head of the organization with a request to give him a specific amount of money for specific operational and business expenses. In the application, the employee indicates the deadline for submitting the advance report - usually no later than in a month. The head of the organization approves this statement. The accounting department issues a cash receipt order, to which is attached an application approved by the manager. Since the manager’s signature is already on the application that served as the basis for issuing a cash order, the manager’s signature is not needed on the cash order.
When spending the money received, the accountable person collects documents confirming the expenses made. When purchasing material assets in a retail organization (store), the accountable person must receive a cash register receipt and a sales receipt. When purchasing material assets directly from the manufacturer or organization wholesale trade the accountable person should receive an invoice, an invoice and a cash register receipt.
When preparing an advance report, the accountable person lists everything collected documents and calculates total amount expenses incurred for the benefit of your organization. All collected documents are attached to the advance report.
Another common type of organization expenses incurred through accountable persons is travel expenses, i.e. expenses associated with a business trip of an employee of the organization.
A business trip is a trip by an employee, by order of the head of an organization, to another location for a certain period of time. Employees sent on a business trip are paid expenses for renting accommodation, travel to and from the destination, as well as daily allowances for the time they are on a business trip.
The basis for an employee’s business trip is official assignment for sending on a business trip and a report on its implementation. This task is signed by the supervisor structural unit and approved by the head of the organization. Based on this document, it is published order (instruction) on sending an employee on a business trip and is issued travel certificate.
The organization must adopt standards for the cost of renting residential premises, as well as the amount of daily allowance. Different localities may have different standards. In particular large size Expense standards are established for trips abroad to developed countries.
Based on the regulations in force in the organization, the expected duration of the employee’s stay on a business trip and the expected cost of travel, the accounting department calculates the amount of advance payment for travel expenses and issues a cash receipt for this amount. Based on this, the employee is given an advance payment for travel expenses from the organization’s cash desk.
No later than three working days after returning from a business trip, the employee is obliged to submit an advance report to the accounting department sums of money ah, spent in connection with the performance of official tasks. He must attach to the advance report documents confirming the expenses incurred: travel documents (tickets), documents confirming the costs of renting housing, etc. Payment of expenses for renting housing is limited to the upper limit established in the organization. And if documents confirming the costs of renting housing are not attached to the advance report, then the costs for these purposes will still be paid to the employee, but at a reduced standard. (The employee simply will not have such documents if he lived not in a hotel, but in the private sector.)
To record the relationship of the organization with its employees related to the use of accountable amounts, an account is used 71 “Settlements with accountable persons.” Analytical accounting is kept against this account, the objects of which are employees - accountable persons.
The issuance of an advance to an accountable person from the organization's cash desk is reflected in the debit of account 71 and the credit of account 50 "Cashier". The approved advance report is reflected in the credit of account 71 and the debit of the cost accounting account (20, 44, 26, etc.).
If, according to the advance report, the employee has spent more money, than received them as an advance, then the organization must pay the employee the overspent amount. The fact of additional payment to an employee from the organization’s cash desk is reflected in the debit of the account 71 and account credit 50. If an employee underutilizes the advance received, he returns the excess amount to the organization’s cash desk, which is reflected in the account credit 71 and debit of the account 50. In addition, the underused amount may be withheld when calculating the next wages, which is reflected in the credit of the account 71 and debit of the account 70 “Settlements with personnel for wages”.
conclusions
1. To achieve the goals of its existence, an organization needs employees. In this case, the employee performs a certain labor function, and the organization, acting as an employer, provides him with working conditions and pays him wages.
2. Labor legislation guarantees each employee payment of sick leave and annual paid leave.
3. Employees' wages are subject to personal income tax, which is withheld by the employer from the employees' salaries and transferred to the state budget. In addition, wages are charged insurance premiums, which are paid by the employer in addition to wages.
4. The state instructs the employer to pay employees temporary disability benefits, which the employer can compensate for when calculating insurance premiums.
This text is an introductory fragment. From the book Accounting Theory: Lecture Notes author Daraeva Yulia Anatolevna1. Accounting for settlements with accountable persons Accountable persons are employees of the enterprise who receive cash advances for business expenses and expenses for business trips. The procedure for conducting cash transactions determines the procedure for issuing money on account.
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Accountable persons are all, without exception, full-time employees of the organization (working under an employment contract) who have received funds in advance from the cash register. As a rule, cash is issued to the account for upcoming travel expenses, as well as for payment of business office, postal expenses, expenses associated with the purchase of materials in small wholesale in retail trade, and for other economic needs.
Cash funds are issued according to cash receipts and must be spent strictly for their intended purpose. In addition, accountable funds cannot be classified as income individual- an employee of the company. In this case, the expenses of the accountable person made in foreign currency are recalculated into rubles at the exchange rate of the Central Bank of the Russian Federation established on the date of approval of the advance report.
Settlements with accountable persons presuppose, firstly, insignificant amounts of money entrusted to employees in order to implement the intermediary functions of the organization, and secondly, the impossibility of their implementation in a non-cash manner. All transactions involving settlements with accountable persons are characterized by a limited, pre-known list and a fairly high degree of regularity in their execution.
Among the internal organizational documents used in settlements with accountable persons are lists of accountable persons approved by the management of the enterprise, estimates of entertainment expenses, orders for approving these estimates, advance reports, as well as report logs. In addition, if there have been cases of employees being sent on business trips at the enterprise, the corresponding management orders must also be available. In turn, the system internal control, among other things, in mandatory should include fundamental principles that determine the procedure for making calculations, formally enshrined in accounting policy organizations.
Cash transactions here are formalized using standard interdepartmental forms of primary accounting documentation for enterprises and organizations. Cash issuance from cash registers of enterprises is carried out according to cash receipts orders unified form N KO-2 or properly executed other documents, including pay slips, applications for the issuance of money and accounts, with the imposition of a stamp on these documents with the details of the cash receipt order.
The issuance of cash on account for expenses associated with business trips is made within the limits of the amounts due to business travelers for these purposes. Documents for the issuance of money are signed by the manager, chief accountant of the enterprise or other authorized persons. When issuing money for expenses cash order The cashier requires the presentation of a passport or other identification document of the recipient, writes down the name and number of the document, by whom and when it was issued.
Based on the funds received, accountable persons must draw up an advance report with supporting documents for the purchased goods. Supporting documents include sales receipts and travel tickets, which are presented to the accountant. If the purchased goods are not capitalized, the accountable amount is included in the total annual income of the accountable person. At the same time, the very procedure for issuing and reporting on the use of accountable amounts is established by order of the head of the organization.
Employees who received cash on account are required, no later than three working days after the expiration of the period for which they were issued, or from the day of their return from a business trip, to submit a report on the amounts spent to the accounting department of the enterprise and make a final payment for them. The form of the advance report is unified and is given in Resolution of the State Statistics Committee of Russia dated August 1, 2001 N 55 “On approval of the unified form of primary accounting documentation N AO-1 “Advance report”. The issuance of cash against the report is subject to a complete report of the specific accountable person on previously given to him in advance.The report is checked by the accounting department.
The verified expense report is approved by the manager or an authorized person and accepted for accounting. The balance of the unused advance is handed over by the accountable person to the organization's cash desk using a cash receipt order in the prescribed manner. Overexpenditure on the advance report is issued to the accountable person according to the cash receipt order. Based on the data of the approved advance report, the accounting department writes off accountable amounts in the prescribed manner.
The system of intra-organizational control over settlements presupposes the presence of a list of employees approved by the manager who have the right to receive accountable funds, an approved procedure for submitting written applications for the issuance of funds indicating the reasons for such issuance, and compliance by the enterprise’s employees with the established deadlines for reporting on amounts issued, as well as return deadlines remaining funds.
In addition, we can talk about any control only if the enterprise has no overdue debt on accountable funds, compliance with the ban on issuing funds to employees who have not reported on previously received amounts, analytical accounting of travel and hospitality expenses, registration of appropriate supporting documents attached to advance reports, as well as endorsement of advance reports.
Now regarding business trips. A business trip is a trip by an employee by order of the head of an enterprise to carry out an official assignment outside the place of permanent work. In the case when a citizen is sent on a trip by an enterprise with which he does not have an employment relationship and, therefore, is not administratively subordinate to the head of this enterprise, such a trip cannot be considered a business trip. Sending an employee on a business trip is formalized by issuing him a travel certificate issued on the basis of an order.
Travel expenses are recognized as costs associated with production management and form expenses for common types activities. Recognition of travel expenses as expenses incurred by the organization in accordance with the rules for the formation of information on expenses in accounting commercial organizations, is carried out on the basis of the Accounting Regulations “Expenses of the Organization” (PBU 10/99), approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n.
When an employer pays a taxpayer expenses for business trips both within the country and abroad, the income subject to taxation does not include daily allowances paid within the limits established in accordance with current legislation, as well as actually incurred and documented target expenses for travel to the destination and back, fees for airport services, commission fees, expenses for travel to the airport or train station at the places of departure, destination or transfers, for luggage transportation, expenses for renting a residential premises, payment for communication services, obtaining and registering a service foreign passport, obtaining visas, as well as costs associated with the exchange cash currency or a check from a bank for cash in foreign currency.
If the taxpayer fails to provide documents confirming payment of expenses for renting residential premises, the amounts of such payment are exempt from taxation within the limits established in accordance with the law. That is, no more than 700 rubles for each day of a business trip in the Russian Federation and no more than 2,500 rubles for each day of a business trip abroad.
At the same time, the same taxation procedure applies to payments made to persons under the authority or administrative subordination of the organization (if there is an employment contract), as well as members of the board of directors or any similar body of the company arriving to participate in a meeting of the board of directors, board or other similar body of this company.
It should be remembered that travel expenses to and from the business trip are included in the organization’s expenses without VAT. TO travel expenses, in particular, include the costs of travel to the place of business trip and back by air, sea, rail, road transport, including the cost of services for pre-sale tickets and fees for the use of bedding and expenses for renting accommodation. Tax deductions are made on the basis of invoices issued by sellers when the taxpayer purchases goods and services and confirming the actual payment of tax amounts. In addition, tax amounts are subject to reimbursement within the limits established by law.
In this case specified deductions are made on the basis of travel documents of the established form. Travel ticket in which the tax amount is highlighted on a separate line, is the basis for deducting VAT amounts paid on travel services to the place of business travel and back, without an invoice. Airlines are not required to issue invoices here.
Amounts of VAT paid when transporting employees of an organization by rail using a rotational method of organizing work are accepted for deduction on the basis of railway tickets, in which the amount of VAT is highlighted as a separate line. The same applies to electronic travel tickets. However, here it is necessary to take into account that deduction is possible only if VAT is specifically separated from total cost ticket and presented in numbers. In those cases where VAT is simply mentioned on the ticket (including VAT), serious difficulties may arise in obtaining a deduction.
Another common type of settlements with accountable persons is settlements for entertainment expenses. Representation expenses include the taxpayer's expenses for the official reception and service of representatives of other organizations participating in negotiations in order to establish and maintain mutual cooperation, as well as participants arriving at meetings of the board of directors.
Entertainment expenses include the costs of holding an official reception for these persons, transporting these persons to the venue of the entertainment event and back, buffet service during negotiations, and paying for the services of translators who are not on the taxpayer’s staff. This does not include expenses for organizing entertainment, recreation, prevention or treatment of diseases. In this case, entertainment expenses during the reporting period are included in other expenses in an amount not exceeding 4 percent of the taxpayer’s expenses for wages for this reporting period.
Registers synthetic accounting where transactions with accountable amounts are reflected are the general ledger, the cash flow statement in Form No. 4 and the line balance sheet“other accounts receivable, payments for which are expected within 12 months,” journal order No. 7 and other accounting registers for account 71.
According to Order of the Ministry of Finance No. 94n dated October 31, 2000, which approved the Chart of Accounts and Instructions for its application, analytical accounting of settlements with accountable persons must be maintained for each amount issued for reporting.
For this purpose, in order to summarize information on settlements with employees for the amounts issued to them on account for administrative, economic and other expenses, organizations use account 71 “Settlements with accountable persons”. For the amounts issued for reporting, account 71 “Settlements with accountable persons” is debited in correspondence with the cash accounts. For the amounts spent by accountable persons, account 71 “Settlements with accountable persons” is credited in correspondence with the accounts that record expenses and acquired values, or other accounts depending on the nature of the expenses incurred.
Accountable amounts not returned by employees on time are reflected in the credit of account 71 “Settlements with accountable persons” and the debit of account 94 “Shortages and losses from damage to valuables.” They are written off from account 94 “Shortages and losses from damage to valuables” either to the debit of account 70 “Settlements with personnel for wages” if they can be deducted from the employee’s wages, or to the debit of account 73 “Settlements with personnel for other operations” , if there is no possibility of deduction from the employee’s salary.
The organization carries out most payments through a current account legal entity in the bank. But often, if it is necessary to make payments for the needs of the organization, funds are issued on account to the employee. The article describes the accounting of settlements with accountable persons.
Registration of issuance of money for reporting
The procedure for issuing cash has been established Directive of the Bank of Russia No. 3210-U. In clause 6.3, to carry out this procedure it is necessary:
- have an administrative document of a legal entity (IP) or a written statement from an employee;
- issue a cash expense order (RKO) in the KO-2 form.
We offer a sample of filling out the application in accordance with the requirements of the Procedure.
Money is issued for a limited period, after which the employee must provide an advance report (hereinafter referred to as AO) with documents confirming expenses. There are no such time limits. As a rule, it is established in a local act.
Let's give an example of an order.
Issuance of accountable amounts can be carried out to the employee’s bank card and to corporate card organization (Letters No. 02-03-10/37209, No. 03-11-11/42288), which should be provided for by a local act.
The basis for the transfer is also the employee’s application, which contains, in addition to the mandatory information (clause 6.3 of the Procedure), bank card details.
Important: in payment order in the line “Purpose of payment” you must write: the transferred funds are accountable (“Advance for business needs”).
Accounting for settlements with accountable persons
An employee with whom the legal entity has a contract may act as an accountable person. employment contract or a civil law agreement (Letter No. 29-R-R-6/7859).
Important: in order to exclude claims from trustees, it is advisable to consolidate the list of employees in the local act of the organization, as well as indicate this possibility in civil contracts.
Accountable persons in accounting are primarily account 71 (Order 94n).
The table summarizes the accounting of settlements with accountable persons (briefly) in accounting:
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Issuance of money on account (cash, to a bank card) |
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Money given to employee |
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Reflection AO |
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Reflected expenses (household, travel, representative, etc.) |
20, 26, 44, etc. |
|
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The costs of purchasing materials and goods are reflected |
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Repayment of debt to the supplier |
||
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Receipt of the balance of unspent accountable money to the cashier, to the bank account |
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The balance of unspent money was received from the accountable person |
||
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Payment of overruns to an employee based on the approved JSC |
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The employee was paid overexpenditure by JSC |
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Deduction from salary of advance payment not returned within the prescribed period |
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Accountable amounts not returned on time |
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Accountable amounts withheld from salary |
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Report on amounts received
The procedure is:
- An advance report on the amounts spent must be submitted to the accounting department for verification.
- After verification, it is approved by the head of the organization.
- Then the final cash settlement is made with the accountant.
At the final settlement, the employee returns the unspent money, and if more was spent than planned, the overexpenditure is paid to him, but after approval by the organization’s management.
The advance report form (AO-1) is unified ( State Statistics Committee Resolution No. 55). Since 2013, it is not mandatory (Law No. 402-FZ) and can be developed by an organization with the content mandatory details primary document.
The report is drawn up in one copy: one part is filled out by the accountable person, the other - responsible person enterprises. Documents confirming expenses must also be attached to it.
Money is debited from the employee only after the report is approved by the manager.
The unused balance of the advance is handed over to the organization's cash register using a cash receipt order, and the overexpenditure is paid to the employee using a cash receipt order or transferred to a salary card.
If a decision is made not to withhold from an employee’s salary amounts issued for the needs of the organization for which he did not provide the JSC, the unreturned amounts are recognized as his income and are subject to insurance premiums and personal income tax.
So, the issuance of funds to an employee on account can be carried out either in cash or by bank transfer. The procedure for issuing is identical in any case. The procedure for confirming the use of issued money is the same for both cases. Most common mistakes when accounting for settlements with accountable persons are caused by non-compliance with legal requirements. If you have read this article, the likelihood of such violations will be zero.