In accounting, to reflect settlements with employees of the organization on accountable amounts, a special account 71 “Settlements with accountable persons” is intended in accordance with the Chart of Accounts approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000. No. 94n. This account collects all information on settlements with employees on the amounts issued to them under the report for business, operating, hospitality and travel expenses.

Account 71 - active-passive. The debit of the account reflects the amounts of the reimbursed overexpenditure and the amounts newly issued under the report on the basis of expenditure cash warrants, the credit of the account - the amounts used according to advance reports and deposited on receipt cash warrants (unused).

Account 71 balance - debit, shows availability accounts receivable accountable persons, i.e. amount Money accountable to employees of the organization. If a credit balance occurs on account 71, then it means accounts payable accountable persons, i.e. the amount of unreimbursed overspending.

The issuance of cash advances to accountable persons is reflected in the debit of account 71 “Settlements with accountable persons” and the credit of account 50 “Cashier”. Expenses paid from accountable amounts are written off from the credit of account 71 “Settlements with accountable persons” to the debit of accounts 10 “Materials”, 26 “General expenses”, 20 “Main production”, etc., depending on the nature of the expenses.

Balances returned to the cashier unused amounts debited from accountable persons to the debit of account 50 "Cashier". Payment for goods from a card account is reflected in the debit of account 71 “Settlements with accountable persons” and the credit of account 55 “Special card account”.

Scheme of the main accounting entries on accounting for transactions with funds issued under the report is given in table 1.

Table 1 - Correspondence of accounts for accounting of settlements with accountable persons

	Accountable amounts issued from the cash desk of the enterprise
	Received by accountable person sums of money by check from a current account, from a foreign currency account, from special bank accounts
	Issued to the accountable person a check from the checkbook, letter of credit
	Purchased equipment purchased with cash
	Materials purchased for cash
	Transferred to the increase in the actual cost of materials transportation and procurement and other expenses paid in cash
	Attributed to the cost of products (works, services) of the main or auxiliary production is the cost of work performed by third-party organizations, paid in cash
	Travel expenses of general production personnel are taken into account
	The payment for works and services to ensure management activities is reflected, travel expenses of employees of the organization's management are taken into account
	Paid in cash for the expenses of housing and communal services, preschool institutions, household institutions, catering units
	Travel expenses of employees are taken into account trade, catering
	The balance of the unused accountable amount was handed over to the cashier
	Issuance reflected wages in the structural divisions of the organization (accountable persons - distributors)
	Paid in cash for the maintenance of property leased; costs associated with the consideration of cases in courts; expenses incurred with payment for the services of credit institutions
	Reflected the amount of the unreturned advance payment

The composition of hospitality expenses and the procedure for their recognition for tax purposes differs from the composition of hospitality expenses and the procedure for their recognition in accounting.

In accounting, hospitality expenses as business expenses form expenses for the ordinary activities of the enterprise (clause 5-8 PBU 10/99 "Expenses of the organization", approved by order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33).

In this case, hospitality expenses are current and are accounted for on accounts 26 “General business expenses” or 44 “Sales expenses” in correspondence with account 71 “Settlements with accountable persons.

In some cases, entertainment expenses may be charged to capital investments if they are associated with capital construction, modernization, reconstruction of fixed assets. In this case, they will be reflected in the debit of account 08 "Investments in non-current assets" and included in the initial cost of fixed assets.

If inventories (products) are purchased for a representative event, then they should first be reflected on account 10 “Materials” or account 15 “Procurement or acquisition material assets» depending on the selected accounting policy.

In accounting, hospitality expenses are accepted in full and in reporting period in which originated, regardless of the time of actual payment. In tax accounting, hospitality expenses are related to other expenses associated with production and sales. Such costs are included in the composition of indirect costs, which fully reduce the income from production and sales of the current (reporting) period.

The procedure for recognizing hospitality expenses for tax purposes depends on how the organization recognizes income and expenses - on an accrual basis or on a cash basis.

With the accrual method, the date of recognition of hospitality expenses is the day of approval of the act on writing off hospitality expenses for the official reception of representatives. Under the cash method, income and expenses are taken into account for income tax purposes in the period in which they were actually paid.

Also, entertainment expenses may be included in other expenses if they are related to the sale of fixed assets, intangible assets or valuable papers. In this case, the amount of these expenses will be written off to the debit of account 91 “Other income and expenses”, subaccount 2 “Other expenses”.

Representation expenses for the purposes of taxation of profits are classified as normalized expenses. This means that when calculating income tax for the reporting period, the organization can take into account these expenses in an amount that does not exceed 4% of the company's labor costs for this period.

Since in tax accounting normalized expenses are not taken into account in full, in accounting costs are higher than in tax accounting. At the same time, expenses not taken into account in one reporting period may be recognized in another reporting period. The amount of excess entertainment expenses is a constant difference. The resulting constant difference can be accounted for as a separate sub-account to the cost accounting account, or reflected separately in analytical accounting registers.

Based on the constant difference, the organization is obliged to form permanent tax liabilities. If a permanent difference occurs during the reporting year, then in subsequent periods the specified amount of expenses may meet the established limit. In this case, the accrued permanent tax liability must be reduced or written off.

If the amount of entertainment expenses in accounting exceeds the limit established for tax purposes, the accountant must draw up accounting statement. In it, you need to calculate the amount of representation expenses, which can be taken into account when calculating income tax.

Usually, the cost of services paid by the organization when receiving representatives of other organizations includes value added tax. The amount of the "input" value added tax on hospitality expenses can be presented by the organization to tax deduction if the following conditions are met:

representation expenses are accepted for accounting;

there is an invoice for representation expenses, which indicates the amount of value added tax;

hospitality expenses are paid, and the amount of value added tax is highlighted in the payment document as a separate line;

hospitality expenses are related to activities that are subject to value added tax.

Value added tax on normalized expenses can be reimbursed only in the amount that corresponds to the amount of hospitality expenses that fit into the standard. That is, the part of the expenses that is taken into account when calculating income tax. Value added tax, which falls on excess expenses, can neither be presented for a tax deduction, nor taken into account as an expense when calculating income tax.

Since the amount of the "input" value added tax, which falls on excess costs, is included in the expenses in accounting, and is not taken into account for tax purposes, a permanent difference arises. Based on this difference, the accountant must form a permanent tax liability. Its amount is calculated by multiplying the amount of the permanent difference by the income tax rate.

In subsequent reporting periods, when calculating hospitality expenses on an accrual basis from the beginning of the year for tax purposes, the organization may meet the established standard. In this case, the entire amount of value added tax written off as expenses must be restored and presented for a tax deduction.

With regard to alcoholic beverages, the Tax legislation of the Russian Federation does not specifically say that the cost of purchasing alcohol can be attributed to entertainment expenses. But at the same time, it does not prohibit doing this. Therefore, taxpayers can attribute the cost of purchasing alcohol to entertainment expenses. The main thing is to confirm them with documents and prove their economic feasibility. The number of alcoholic beverages purchased should contribute to the achievement of the purpose of the official event - to establish or maintain mutually beneficial cooperation.

The amount of alcohol consumed should be within reasonable drinking limits.

The organization can develop and approve the norms for the consumption of alcoholic beverages during business negotiations per person per day. And then take into account the cost of alcohol as a separate cost item for buffet or restaurant services for each official reception, depending on the number of participants in the official reception. The employee's travel expenses are reflected in the amount of actually incurred and documented expenses on the credit of account 71 "Settlements with accountable persons" and debit accounts accounting(depending on the nature and purpose of the trip). Travel expenses are recognized as costs associated with the management of production and form expenses for ordinary activities. Business trips, the purpose of which is to purchase equipment, intangible assets, materials, are also considered official, but their reflection in accounting has a number of features. The above travel expenses will be charged to the increase in the carrying amount of purchased equipment, intangible assets and materials. If a business trip is related to the purchase of materials, then the cost of this business trip will be charged to the cost of materials and included in the cost of production as materials are used for production purposes. For the purposes of calculating the tax base for income tax, an enterprise may include travel expenses incurred without any restrictions subject to their documentary confirmation and production orientation. Until January 1, 2016. the amount of daily allowance for the purposes of taxation of profits was limited by the standards that were established by Decree of the Government of the Russian Federation dated 08.02.2002 No. 93n “On the establishment of norms for the expenses of organizations for the payment of daily allowances or field allowances, within which, when determining the tax base for corporate income tax, such expenses are included to other costs associated with production and sale. In particular, for business trips on the territory of the Russian Federation, per diem allowance in the amount not exceeding 100 rubles for each day of business trip could be included in expenses for the purpose of calculating income tax. From January 1, 2016 rationing of daily allowances has not been abolished. Organizations can reduce taxable income by the entire amount of per diem in the amount established by the internal local regulatory act (collective agreement, order, travel regulations, etc.).

From January 1, 2016 daily allowance standards have been established, which are applied for the purpose of calculating income tax individuals:

for business trips in Russia - 700 rubles per day;

for foreign business trips - 2500 rubles per day. Accordingly, if per diems are paid to employees in a larger amount, then the excess amount should be subject to personal income tax.

In accounting, daily allowances are fully included in the expenses of the enterprise. In tax accounting, per diems are taken into account as part of other expenses only within the limits established in the collective agreement or the order of the head. If per diems are issued within the limits established by the order of the head, then their amount in tax accounting is included in other expenses. If per diems are issued in excess of the established norms, then the amount of the excess is not included in other expenses and it does not reduce taxable profit.

Travel expenses are taken into account for tax purposes in the amount of actual costs confirmed by primary documents. The organization can take into account in expenses that reduce taxable income, actually incurred travel expenses, confirmed by primary documents.

Recently, electronic tickets (tickets issued in paperless form) are becoming more widespread. New form the ticket is of interest not only to the passenger, but also to each organization, since it is a document confirming the cost of travel to the place of a business trip and back. The purchase of such a ticket does not preclude the ability to include its cost in expenses that reduce tax base on income tax. In this case, supporting documents may be a printout of an electronic document on hard copy and boarding pass.

Business travelers often bear the costs of paying for telephone conversations. If the seconded person can confirm the production orientation of the negotiations carried out, as well as document them, then the organization has the right to include the payment of these expenses in the tax base for calculating income tax.

Expenses for booking a dwelling are reimbursed to employees in the manner and in the amount determined by the collective agreement or local regulatory act. If the organization establishes a rule in the local act, according to which the fee for booking accommodation for a seconded worker is reimbursed in full, it has the right to consider these costs as income tax expenses.

The organization has the right to deduct the amounts of value added tax on travel expenses, including travel expenses to and from the place of business trip. For travel expenses, value added tax is deductible in full on the basis of travel documents (tickets), in which the amount of tax is allocated as a separate line. In this case, an invoice is not required. In this case, the deduction is possible only if the employee returns from the business trip and submits an advance report with the form of the used ticket attached to it. If the amount of value added tax is not allocated in the ticket, then it is not determined by calculation and is not accepted for deduction. In this case, the full cost of the ticket is included in the costs when calculating income tax.

The organization's collective agreement or local regulation should provide that, in certain cases, the posted worker will be reimbursed for the cost of paying a taxi. actual payment taxi services must be confirmed by a cash register receipt and attached to the advance report.

When a posted worker travels to the place of business trip and back to the place of permanent work in his own car, the worker can confirm his travel expenses using receipts of the established form, indicating the purchase of gasoline for petrol station, about payment for parking services.

Hotel accommodation expenses during a business trip are accepted for profit tax purposes in the amount of actual expenses on the basis of receipts or invoices for hotel accommodation and checks of cash registers (when paying for the hotel in cash). If the hotel does not have a cash register, then the employee must be given a strict reporting form. Until December 1, 2016 for hotels, this was a hotel invoice in the form No. 3-G, approved by order of the Ministry of Finance dated 12/13/1993. No. 121 "On approval of forms of documents of strict accountability". From December 1, 2016 it can be a form of any form containing all the necessary details. It fixes the payment for the entire period of residence. Behind Additional services provided by the hotel, a receipt is issued in the form of No. 12-G., which is also a form of strict accountability. A cashier's check is not required in this case.

If the value added tax is highlighted in a separate line in the strict reporting form, then this amount can be declared deductible without an invoice. If the hotel invoice brought by the employee does not meet the requirements for strict reporting forms, then an invoice is required to deduct value added tax. The invoice must be issued by the hotel in the name of the organization that sent the worker. If an invoice is issued in the name of a posted worker, then no deduction shall be made on such invoice.

The deduction of value added tax on the costs of renting a dwelling is possible only if it is a question of living in the territory Russian Federation. For living expenses in the territory of foreign countries (including in the territory of the states - members of the Commonwealth of Independent States), the amount of value added tax is not accepted for deduction, even if it is highlighted in the documents as a separate line.

In some cases, cash is spent accountable persons who receive money from under the report for administrative and operating expenses.

So, travel expenses include in (works, services). Within three days after returning from a business trip, the accountable person is obliged to account for the amounts received and spent. Compiled advance report with supporting documents (tickets, hotel bills, etc.). The advance report is approved by the head of the organization. The unused balance of the accountable amounts shall be handed over by the accountable person to the cash desk according to the incoming cash order. The overspending is issued from the cash desk according to the expenditure cash warrant. If the accountable person has not submitted an advance report or has not returned the unused balance of accountable amounts to the cashier, then this amount is withheld from the accrued wages.

Accounting for accountable amounts is kept on an active account 71 "Settlements with accountable persons". The debit balance of this account means the amount of debt of accountable persons of the organization. Debit turnover means the amounts issued under the report, or the reimbursement of overspending. Credit turnover shows the amount of amounts used in accordance with advance reports, as well as unused and deposited amounts.

Accounting for all accountable amounts is kept in the journal-warrant, which reflects entries on the credit of account 71 in correspondence with the debit of the corresponding accounts. The basis for filling out this accounting register are expenditure and receipt cash orders, as well as advance reports. The latter must be checked arithmetically and in substance, that is, the necessity and expediency of spending must be established. When processing the advance report, the accountant puts down on it and on the documents attached to it the corresponding accounts in accordance with the directions of expenses.

The debit of the active account 71 "Settlements with accountable persons" reflects the following operations

The issuance of accountable amounts from the cash desk is made out by postings:

• credit of account 50 "Cashier".

The issuance of amounts in compensation for overspending is reflected in a similar way.

The transfer of funds at the location of the reporting entity is reflected in the entry:

• debit of account 71 "Settlements with accountable persons",
• credit of account 51 "Settlement accounts".

The credit of account 71 shows mainly the write-off of issued accountable amounts

So, for example, the write-off of travel expenses is recorded as follows:

• debit of account 20 "Main production",
• debit of account 26 "General business expenses",

The write-off of accountable amounts used for production needs is reflected in a similar way.

If the accountable amounts are used to cover the costs of shipping and selling products:

• debit of account 44 "Sales expenses",
• credit of account 71 "Settlements with accountable persons".

If the accountable amounts are used to cover the costs of procurement and acquisition of material assets:

• debit of account 07 "Equipment for installation",
• debit account 10 "Materials",
• debit of account 15 "Procurement and acquisition of material assets",
• debit of account 41 "Goods",
• credit of account 71 "Settlements with accountable persons".

Return to the cashier of the unused balance of accountable amounts:

• debit account 50 "Cashier",
• credit of account 71 "Settlements with accountable persons".

Reflection in the accounting of amounts not returned by employees on time:

• debit of account 94 "Shortages and losses from damage to valuables",
• credit of account 71 "Settlements with accountable persons".

Unreturned accountable amounts withheld:

• debit of account 70 "Settlements with personnel for wages",
• credit of account 94 "Shortages and losses from damage to valuables".

In the process of financial economic activity in budgetary institutions, there is a constant need to acquire material values, works, services. For these purposes, both non-cash and cash payments can be used. For example, an employee is given cash (advance payments) against a report to perform certain actions on behalf of the institution, in particular:

For business expenses;

In order to reimburse the expenses incurred by the employee from personal funds (including overspending on advance reports);

Distributors for wages, temporary disability benefits, allowance, scholarships in institutions with a large number of departments or in centralized accounting departments.

Employees who receive such funds are called accountable persons.

The budgetary institution in the order on the organization of budgetary accounting establishes the rules for making settlements with employees - accountable persons and giving them the right to carry out certain actions for cash on behalf of the institution. It also regulates in detail the procedure and rules for the preparation by employees of reporting documents on the use of accountable amounts and the extent of their responsibility.

Accounting for settlements with accountable persons is carried out in accordance with regulatory documents that have different statuses. Some of them are mandatory, others are advisory in nature.

Depending on the purpose and status, it is advisable to present regulatory documents for accounting for settlements with accountable persons in the form of a system (Fig. 3).

Due to the fact that settlements with accountable persons affect several sections of both accounting and tax accounting the list of legislative acts is quite large.

The main regulatory documents governing the issuance and accounting of cash to employees of the institution under the report are the Letter Central Bank of the Russian Federation dated October 4, 1993 No. 18 on the approval of the "Procedure for conducting cash transactions in the Russian Federation" (hereinafter referred to as the Procedure for conducting cash transactions) and the Instruction on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2009 No. 152n (hereinafter Instruction 152n) .

The Procedure for Conducting Cash Transactions states that the amount and terms of cash issued under the report for the economic and operating and other expenses of the institution, including its branches that are not on an independent balance sheet and are outside the area of ​​activity of organizations, are determined by the head of the institution.

This means that the Procedure for conducting cash transactions does not establish restrictions on the amount of the advance payment issued by the organization to accountable persons.

However, it should be remembered that when paying for any material assets, works, services (with the exception of hotel accommodation services), the accountable person acts on behalf of the institution. Therefore, it is subject to the Instruction of the Central Bank of the Russian Federation dated June 20, 2007 No. 1843-U “On the maximum amount of cash settlements and spending cash received by the cash desk of a legal entity or the cash desk of an individual entrepreneur” (hereinafter referred to as the Instruction). The instruction established that in the Russian Federation size limit cash settlements between legal entities in one transaction is limited to the amount of 100,000 rubles. .

The issuance of cash against the report on expenses associated with business trips is made within the limits of the amounts due to business travelers for these purposes in accordance with the rates for reimbursement of travel expenses determined by the following regulatory acts:

Decree of the Government of the Russian Federation of December 26, 2005 No. 812 “On the amount and procedure for paying daily allowances in foreign currency and allowances for daily allowances in foreign currency for business trips in foreign countries of employees of organizations financed from funds federal budget»;

Decree of the Government of the Russian Federation of October 2, 2002 No. 729 “On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation to employees of organizations financed from the federal budget”;

Order of the Ministry of Finance of Russia dated 02.08.2004 No. 64n "On the establishment of maximum rates for reimbursement of expenses for renting residential premises in foreign currency during business trips to the territory of foreign states of employees of organizations financed from the federal budget" (as amended by Order dated 12.07.2006 No. 92n).

Within three working days after the expiration of the period for which the indicated amounts were issued, or from the day the business travelers return from a business trip, accountants are required to submit to the accounting department of the institution a report on the amounts spent and make a final settlement on them.

To receive funds, the employee must write an application addressed to the head of the institution indicating the purpose of the advance and the period for which it is issued.

On the application for the issuance of amounts under the report, the accounting officer shall affix the corresponding account of the analytical accounting of account 208 00 000 “Settlements with accountable persons”. And also a note is made that the accountable person has no debt on previous advances.

Upon receipt of accountable amounts, the employee must write in the travel certificate a receipt for receiving money, which is written by the recipient only in his own hand, indicating the amount received: rub. - in words, cop. - numbers. When receiving money according to the payment (settlement and payment) statement, the amount is not indicated in words.

The issuance of cash under the report is made only after the full report of a particular accountable person on the advance payment previously issued to him. The transfer of cash issued under the report by one person to another is prohibited.

The issuance of cash under the report is carried out according to the expense cash warrant of the form KO-2 on the basis of a written order of authorized officials (on an application for an advance payment, travel certificate, etc.). Prerequisites is to familiarize the accountable person with the procedure for spending the accountable amounts (established by the order of the institution on the organization of budget accounting) against signature, and also subject to the full report of this person on the previously received advance payment.

When issuing cash from the cash desk under the account of several persons, instead of individual Cash Debit Orders, the Statement for issuing money from the cash desk to accountable persons is used.

When making purchases for cash in retail organizations, the seller is obliged to issue to the buyer (and the buyer has the right to demand from the seller) two documents - a cash receipt and a sales receipt (or invoice).

When making purchases and making payments for goods, works, services (including for hotel accommodation) in cash in organizations other than retail trade, the seller (executor) is obliged to issue to the buyer (and the buyer has the right to demand from the seller) three documents:

Receipt for the credit order;

Invoice (or act of work performed, services rendered);

Invoice.

A receipt for a credit note is issued in the unified form N KO-1 and is certified with a stamp (seal) of the cashier of the seller (performer).

The invoice (certificate of work performed, services rendered) must contain the following details:

Title of the document;

The date the document was drawn up;

The name of the organization on behalf of which the document is drawn up;

The name and measurements of the purchased goods in physical and monetary terms (names such as "stationery", "household goods", etc. without decoding by type, quantity, price and value of each type of product are not allowed);

Position and personal signature of the responsible person (seller) with a full name and initials;

Stamp (seal) of the seller (executor or organization).

The invoice must meet the requirements of Art. 169

tax code Russian Federation and issued in the form established by Decree of the Government of the Russian Federation dated December 2, 2000 No. 914, with obligatory filling all the details specified in it (in the absence of information, the corresponding lines, columns are crossed out).

Other documents for cash purchases of organizations (purchase and sale agreements, etc.) are issued in addition to the above documents, but not in place of them.

When shopping for cash from citizens - individual entrepreneurs The seller is obliged to issue to the buyer (and the buyer has the right to demand from the seller) the following documents:

Cashier's check (or a receipt for a cash receipt order);

A sales receipt (or waybill) with all of the above details.

In addition, data on the last name, first name, patronymic of an individual entrepreneur (in full) and his TIN are required to provide information about his income to tax office according to the form given in the Order of the Ministry of Taxation of Russia dated November 1, 2000 N BG-3-08 / 379 "On approval of reporting forms for personal income tax" (hereinafter - Order N BG-3-08 / 379). Without obtaining such information, it is prohibited to make purchases for cash from citizens - individual entrepreneurs for the needs of the organization.

Primary documents drawn up in violation of these requirements cannot be recognized as justifying. The amounts spent by the employee at his own risk, without taking into account the established requirements, must be reimbursed by him (contributed to the cash desk of the organization).

Persons who received funds under the report, as well as persons who made household expenses at the expense of personal funds, draw up advance reports in the form No.

Accountable persons provide information about themselves on the front side of the expense report and fill in columns 1-6 on the reverse side of the expense report on the amounts actually spent. Documents numbered by the accountable person in the order they are recorded in the report, confirming the expenses incurred, are attached to the Expense Report.

Prepared reports with attached documents, approved by authorized persons, are transferred by accountable persons to the accounting department no later than 30 days from the date of issuance of cash for reporting (and for business trips - no later than 3 days after returning from a business trip).

The accounting department checks the correctness of the expense report and the availability of documents confirming the expenses incurred. Then columns 7 - 10 of the reverse side of the expense report are filled in, containing information about the expenses accepted by the accounting department for accounting. Verified advance reports are approved by the head of the institution.

After checking the expense report and the documents attached to it, an expense cash warrant is issued and the overspending on the expense report is paid (reimbursement of expenses incurred by the employee from personal funds).

In cases of incomplete use of the accountable amounts (there is a balance on the advance report), non-payment of balances to the cashier, as well as failure to submit an advance report within the established time limits, the accountable amounts in the prescribed manner are subject to deduction from wages, monetary allowance, starting from the current month.

Before compiling the quarterly and annual accounts unspent amounts of advances must be returned by accountable persons to the cash desk (with the exception of persons on a business trip).

Based on Instruction No. 152n, to summarize information on settlements with employees of the institution in terms of amounts issued to them under the report, account 20800 000 “Settlements with accountable persons” is used in budget accounting. The account records settlements with accountable persons on advances issued to them in correspondence with the corresponding accounts of budgetary accounting.

Analytical accounting of settlements with accountable persons is kept in the Journal for settlements with accountable persons f. 0504071 or in the Accounting and Settlement Card f. 0504051.

The journal of operations of settlements with accountable persons is used to reflect the movement of funds on the account "Settlements with accountable persons" and is formed on the basis of advance reports, credit or disbursement orders. For each line of the column “Name of the indicator” of the journal, the surname of the accountable person, the amount of the advance payment issued, the expense incurred, and the balance of the unused advance payment received are recorded.

When reflecting amounts in foreign currency, the amount in the currency of the Russian Federation is shown, at the same time in the column "Name of the indicator" the entry is given: "In ruble equivalent".

Turnovers are transferred to the General Ledger, with the exception of operations for the issuance and return of accountable amounts, which are reflected in the journal of operations on account 20104 000 "Cashier".

Amounts paid in foreign currency are accounted for both in foreign currency and in rubles at the exchange rate of the Central Bank of the Russian Federation. The repayment of the amount of debt in foreign currency by accountable persons and the reflection of this amount in the advance report in ruble equivalent is carried out at the rate of the Central Bank of the Russian Federation on the date of approval of the advance report by the head of the institution.

The amounts of expenses incurred accepted for accounting in accordance with the advance report approved by the manager are reflected in the credit of the relevant accounts of the analytical accounting of account 20800 000 “Settlements with accountable persons” and the debit of the corresponding accounts of the analytical accounting of the account:

10500 000 "Inventories";

10,600,000 Investments in non-financial assets;

40101 200 "Expenses of the institution";

In cases where the accountable person cannot account for the spent funds issued to him by the account, the employer has the right to make deductions from the salary of this employee.

According to the author of the article “Accounting for settlements with reporting institutions in budgetary institutions” of the magazine “Your Budget Accounting” Zasorin V.A., one feature should be taken into account when accounting for transactions with accountable persons. The accountable person, as a rule, writes an application or draws up a travel certificate to receive accountable amounts. On these documents, the head of the institution puts a permissive inscription, thereby the institution accepts a budgetary obligation to pay the costs. Upon receipt of the advance report, as a rule, the amount of expenses incurred will be more or less than the amount of the advance. In such cases, it is necessary to adjust the accepted budgetary obligations accordingly: with a plus or a minus. This approach allows you to track the presence of limits on budgetary obligations, for example, with a large number of employees sent on business trips.

When conducting an inventory of accountable amounts, the reports of accountable persons on advance payments issued are checked, taking into account their intended use, as well as the amount of advances issued for each accountable person (dates of issue, purpose).

In accordance with paragraph 3.44 Guidelines on the inventory of property and financial obligations, approved by the Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49, the inventory of settlements with accountable persons consists in checking the validity of the amounts on the accounting accounts.

In accordance with paragraphs. 2 p. 1 art. 238 of the Tax Code of the Russian Federation are not subject to taxation by a single social tax, all types established in accordance with the legislation of the Russian Federation, legislative acts constituent entities of the Russian Federation, decisions of representative bodies of local self-government of compensation payments (within the limits established in accordance with the legislation of the Russian Federation) related to the reimbursement of travel expenses.

In accordance with paragraph 3 of Art. 217 of the Tax Code of the Russian Federation are not subject to personal income tax all types of compensation payments established by the current legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local government (within the limits established in accordance with the legislation of the Russian Federation), related, in particular , with the performance by the taxpayer of labor duties (including moving to work in another area and reimbursement of travel expenses).

In accordance with subparagraph "a" of paragraph 1 of Decree of the Government of the Russian Federation dated 02.10.2002 No. 729 "On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation, employees of organizations financed from the federal budget" reimbursement of expenses for renting housing (except for the case when an employee sent on a business trip is provided with free premises) is carried out in the amount of actual expenses confirmed by the relevant documents, but not more than 550 rubles. per day, and in the absence of documents confirming these expenses - 12 rubles. per day.

Clause 3 of Decree of the Government of the Russian Federation of 02.10.2002 No. 729 does not limit the right of organizations financed from the federal budget to establish a rate of expenditure in accordance with Art. 168 of the Labor Code of the Russian Federation in a larger amount than provided for by the above decree of the Government of the Russian Federation, if there are funds from other sources received from entrepreneurial or other income-generating activities, as well as by saving allocated budget funds.

Amounts reimbursed by an organization financed from the federal budget for the costs of renting a dwelling during a business trip of an employee, paid in excess of 550 rubles. due to savings, are not subject to personal income tax.

From all of the above, we can conclude that accounting for the execution of cost estimates of institutions is carried out, as a rule, by centralized accounting departments. With the centralization of accounting, the heads of serviced institutions retain the rights of managers of appropriations, in particular: to conclude contracts for the supply of goods and the provision of services and labor agreements for the performance of work; receive advance payments for household and other needs in accordance with the established procedure and allow the issuance of advance payments to their employees; allow the payment of expenses at the expense of appropriations provided for by the estimate; to spend, in accordance with the established norms, materials and other material values ​​for the needs of the institution; approve advance reports of accountable persons, inventory documents, in accordance with applicable regulations; resolve other issues related to the financial and economic activities of institutions.

Institutions spend public funds in accordance with the intended purpose and to the extent of the implementation of measures provided for in the estimates, strictly observing financial and budgetary discipline and maximum savings in material values ​​and money.

Accounting in a budgetary institution should ensure systematic monitoring of the implementation of cost estimates, the state of settlements with the enterprise, organizations, institutions and individuals, the safety of funds and material values.

To analyze regulatory documents on accounting, a more detailed study of the features of accounting in a budgetary organization by type is necessary. household funds on the example of one of the institutions.

Operations on accountable amounts

The algorithm for operations on accountable amounts is as follows:

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Figure 1. Algorithm of operations on accountable amounts. Author24 - online exchange of student papers

Funds from the cash desk are issued under the report to the employees of the enterprise, who are subsequently required to submit a report on the amounts spent, with documents confirming the expenses attached.

Employees who receive funds under the report are accountable persons. Accountable amounts are issued in accordance with the procedure for conducting cash transactions in the Russian Federation. The basis for the issuance of accountable amounts to employees is the orders of the head of the enterprise.

Accountable amounts can be issued to employees in the amount and for a period determined by the head of the enterprise. Persons who received cash on account must, no later than three working days after the expiration of the period for which they were issued, or from the day they return from a business trip, submit a report on the amounts spent to the accounting service of the enterprise and make a final settlement on them.

The issuance of cash under the report can be made subject to the full report of the accountable person on the advance payment issued to him earlier. The transfer of funds issued under the report between two persons is prohibited.

Accountable amounts are issued from the cash desk of the enterprise on account cash orders (RKO), indicating the intended purpose of the accountable amount. Spending of accountable amounts for purposes not specified is not allowed.

After the expiration of the period for which the accountable amounts were issued, the accountable persons submit to the accounting department an advance report and supporting documents confirming the targeted spending of money.

Preparing an advance report

The advance report is drawn up in the form No. AO-1 “Advance report”, is checked by an accountant and requires approval by the head of the enterprise.

On the basis of the advance report, the accountant writes off from the accountable person the actually spent funds. The funds not spent by the accountable person must be returned to the cash desk of the enterprise. This operation is executed by a cash receipt order (PKO).

If an employee spends more than the advance received, an overspending is formed and the employee is paid the difference between the amount actually spent and the advance.

Accounting for settlements with accountable persons

Accounting for mutual settlements with accountable persons is kept on account 71 “Settlements with accountable persons”, which is active-passive. At the same time, the issuance of accountable amounts is reflected in the debit of account 71 in correspondence with the credit of cash accounting accounts.

Account 71 “Settlements with accountable persons”, for the amount of the amounts spent, is credited in correspondence with cost accounts and inventory accounts, as well as other accounts, depending on the type of expenses incurred. Primary documents confirming expenses are presented in the table:

Figure 3. Settlements with accountable persons. Author24 - online exchange of student papers

Accountable amounts that were not returned by employees within a certain period are debited from credit 71 of the account “Settlements with accountable persons” to debit 94 of the account “Shortages and losses from damage to valuables”.

If the employee refuses to return the balance of unspent accountable funds within the prescribed period, the administration of the enterprise has the right to deduct from the employee's salary.

Unreturned accountable amounts, if they can be immediately deducted from the employee's wages, are debited from account 94 "Deficiencies and losses from damage to valuables" to debit 70 of account "Settlements with personnel for wages".

If the accountable funds not returned within the agreed period cannot be immediately withheld from the employee’s salary, then they are debited from account 94 “Shortages and losses from damage to valuables” to debit account 73 “Settlements with personnel for other operations”, to subaccount 73.2 “Settlements for compensation for material damage." And only after the deduction from wages, an entry is made on the debit of account 70 “Settlements with personnel for wages” and credit of account 73.

Remark 2

Most often, accountable amounts are issued when sending him on a business trip to pay for expenses associated with travel, renting a dwelling and other expenses associated with living outside the place of permanent residence, the so-called daily allowance.

After returning from a business trip to the company, the employee must draw up an advance report in accordance with the unified form No. A01 and attach documents confirming the expenses incurred. The advance report must be drawn up no later than three working days from the date the employee returns from a business trip

Payment or reimbursement of an employee's expenses in foreign currency due to a business trip abroad of the Russian Federation, including an advance payment in foreign currency and the repayment of an unspent advance payment in foreign currency, are carried out in accordance with the Law "On Currency Regulation and Currency Control". The issuance of foreign currency to an employee for travel expenses is reflected in the credit 50 of the account "Cash", sub-account 50.4 "Cash in foreign currency" and debit 71 of the account "Settlements with accountable persons".

The enterprise must conduct an inventory of the issued accountable amounts. In the process of audit inspection, the reports of accountable persons on advance payments issued and their intended use, the amounts of advance payments issued for each accountable person are checked.

Each institution regularly faces the issue of accounting for settlements with accountable persons. However, some calculation rules change periodically.

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Therefore, it becomes necessary to figure out what is the responsibility of an accountant, whether it is necessary to conclude an agreement with an accountable person and what to do if the accountable person purchased materials at his own expense.

General points

Business entities often face the need to pay for goods in cash.

In some cases, this allows you to significantly reduce the time for fulfilling obligations under.

Cash settlements of the enterprise are also carried out through accountable persons, for example, when paying off debts to the budget. Settlements with accountable persons are classified as cash transactions.

This practice is inherent in every organization. The issuance of money through the cash desk of an enterprise usually occurs when wages are paid or during.

Cash is attractive enough financial instrument when making payments for goods or services.

However, in order to prevent abuse, the government has established certain restrictions for legal entities. International practice contains similar accounting standards.

The procedure for issuing money to accountable employees provides for the following:

1. The presence of a written order of the director of the enterprise.
2. List of persons who can receive money.
3. The amount of the accountable amount.
4. Refund deadlines.
5. Deadlines for submitting reports on spending.
6. Compliance with the procedure for issuing accountable money to persons displayed in the order.
7. Compliance with the procedure for issuing funds to persons who reported on advance payments.
8. Warning about the ban on the transfer of accountable money between employees.

Separately, it should be said that the documentary display of operations is an integral part of the economic activity of each enterprise.

In addition, each transaction must be accompanied by a supporting document. Based primary documents subsequently formed accounting.

If we talk about settlements with accountable persons, then usually organizations create a separate accounting section.

In small enterprises, the responsibility for maintaining primary accounting of operations may be assigned to an accountant who records cash settlements.

Basic concepts

Below are a few basic definitions that are found in accounting:

Accounting	This is a continuous recording and analysis of data that allows you to obtain the necessary information about the state of property, liabilities and assets of the enterprise. It also includes any changes that occur in the course of the business of the organization.
Accountable persons	Officials who are required to submit a written report on how they used the funds issued
Settlement Accounting	Documentary display of transactions for settlements with counterparties
Synthetic accounting	Accounting for the final accounting information on the type of property, obligations of the enterprise and business transactions, which is created on the basis of specific economic characteristics
Account 71	Serves to display the amount of debt to the enterprise. This account also shows the amount of unreimbursed overspending.
Auditor	An individual who is engaged in checking the financial and economic activities of the enterprise

Who makes the calculation

The issuance of accountable amounts is carried out by the cashier on the basis of. In this case, cash documents must be certified by the director and chief accountant of the institution.

When issuing accountable funds, the organization must adhere to. Cash is issued from the cash desk of the enterprise on the basis of.

As for the preparation of a cash document, as well as its subsequent registration in, this is the responsibility of the employee who is responsible for conducting such operations.

And only after that the document is transferred to the cashier for execution. The document is not issued to the recipient of accountable amounts.

This procedure prevents the introduction of erroneous information into expense document. As a result, the cashier will not be held liable for the mistakes of others.

Regulatory regulation

Basic normative document regulating labor relations is the Labor Code of the Russian Federation. Accounting for business operations of the enterprise is carried out on the basis of.

For public authorities, a Unified Accounting Chart () has been developed. Instructions for its use approved.

When carrying out cash transactions, organizations and entrepreneurs must take into account.

The procedure for making cash payments is approved by the Directive of the Central Bank No. 3073-U.

In budgetary institutions, settlements with accountable employees can be made on the basis of the provisions of:

In this case, the issuance of cash can occur by transferring them to bank card worker. To do this, the provision on the issuance of money should have a corresponding clause.

The degree of detail of the type of payments in the local document is determined by the enterprise independently. A similar legal position is set out in.

The issuance of money under the report is made exclusively by order of the director of the enterprise. The basis for the transfer of funds is.

The law does not provide for restrictions on the amount of payments. But, if the accountable person purchases goods in the interests of the institution, then when paying in cash, you must adhere to the limits established for legal entities.

Within the framework of one agreement, the payment amount should not exceed 100 thousand rubles. ().

There are certain restrictions on the purchase of products from one supplier. The law also introduces an annual limit on the total amount of purchases.

Therefore, the company must control the amount of deductions during the calendar year. To do this, you need to approve a document that defines the procurement procedure through accountable employees.

The document must indicate the responsible person who will ensure that the limit is not exceeded. Usually, a procurement specialist is involved for this purpose.

After the candidature is approved, accountable employees will have to coordinate applications for the issuance of money for production needs.

Advance payment is allowed only on condition that the accountable person does not have debts for money for which it is time to submit an advance report (paragraph 214 of the order of the Ministry of Finance No. 157).

The form of the document is approved. If the employee does not report on time, then the money is not issued to him.

Therefore, before issuing the declared amount of money, the accountant must check that there are no receivables.

If there is a debt, then you need to check the deadlines for submitting the report. The advance payment is issued to the accountable employee, if the specified terms have not expired.

After their expiration, the accountable employee is obliged to submit documents on the use of money and documents confirming that the money received was credited to the purchased materials.

For this, the employee is given a 3-day period. The verification of the report is carried out within the time period set by the director in the relevant order.

Accounting for settlements with accountable persons

The list of persons who have the opportunity to receive money under the report is determined by regulatory documentation or internal local acts of the enterprise.

The issuance of money must be accompanied by displaying the following data:

• the purpose of the expense;
• terms;
• advance amount.

The expenditure cash warrant must be registered in the register. The advance report serves as written evidence of the intended use of the issued money.

On its basis, funds are written off. How the postings are made about the money spent by the accountable person for production purposes will be discussed below.

Basic postings

Postings when issuing an advance to an employee of a commercial enterprise for travel expenses are made as follows:

The report must be accompanied by documents confirming the costs incurred and that the materials were received by the enterprise.

According to the accountable amounts, the organization makes the following entries:

The amount of money not returned by the employee in a timely manner is displayed as follows:

Withholding of the designated amounts is fixed as follows:

Accounting entries when issuing money from an institution to an accountable employee are made as follows:

Dt 0 208XX 560	Accumulation of receivables
Kt 0 20134 610	Issued money from the cash desk of the enterprise
Kt 0 20135 610	Disposal of financial documents from the cash desk
Kt 0 20111 610	Withdrawing money from a treasury account
Kt 0 20121 610	Transferring money to the bank
Kt 1 30405 XXX	Calculations on payments from the budget with fin. body

An increase in the accounts receivable of a responsible employee occurs upon payment by him of a certain product through a bank card.

Therefore, the accountant must control expenditure transactions in order to reflect the debt and obligations of the organization on time.

In the performance of duties, one must be guided by job description accountant.

Postings when transferring money to an enterprise card within one business day are reflected as follows:

If the money was credited to the company's card on another business day, then the postings are made like this.

First:

Second:

If the employee withdrew the accountable money received on the card or paid for goods with it, then the posting is done as follows:

After the approval of the report by the director of the enterprise, the entries are made as follows:

When returning money, the entry is made as follows:

As you can see, not only the issuance of funds is reflected in the record, but also the return of accountable amounts.

Reflection in the balance sheet (assets or liabilities)

Settlements with recipients of accountable amounts are displayed on the active-passive account 71 "Settlements with accountable employees."

If the accountable employee has spent his money, then they are reimbursed by the enterprise, provided that the employee provides supporting documents.

Checking calculations

The company may engage an auditor to verify the calculations. The following documents are subject to verification:

1. Expense reports.
2. Registration logs.
3. List of persons entitled to receive accountable amounts.
4. Estimates of representation costs.
5. Applications for the issuance of money.
6. Justifying documents.

The result of the check is audit report. This document has legal significance for all business entities and government agencies.

Since they are only liable for intentional harm, including damage caused while intoxicated. Therefore, this category of employees does not receive accountable amounts.

What problems can arise during inventory?

Checking the status of settlements is part of the inventory, which is carried out on the eve of the preparation of annual reports ().

The following problems may arise during the inventory:

1. Discrepancies between actual property and accounting data.
2. Unpaid wages.
3. Unjustified accounts payable or receivable.
4. Lack of an order on accountable persons entitled to receive money.
5. Inconsistency of the list of persons who can receive accountable amounts with the actual data.
6. Absence of advance reports on the amounts for which the deadline for submitting the report has expired.
7. Lack of supporting documents, etc.

What to do if a letter of credit is issued

A letter of credit means a conditional monetary obligation of a bank, which is issued on behalf of a client in the interests of his counterparty.

Based on this order credit organisation will have to pay the supplier. The basis for the transfer of money are the documents provided for by the letter of credit.

If the letter of credit opens state-financed organization, then its size should not exceed the limit of the corresponding budget financing. The wiring is done as follows:

When providing false documents

Primary financial documents must be drawn up in accordance with the requirements of Russian legislation.

Mandatory details:

• Title of the document;
• form code;
• Date of preparation;
• the name of the organization that issued the document;
• essence of the operation;
• the names of the positions of persons who are responsible for the operation;
• authorized officer's signature.

In the absence of the chief accountant's signature, the document is considered invalid and should not be accepted for execution. As for false documents, the law provides for criminal liability for their provision.