Return by the accountable person of the amount of the unspent advance. Return by the accountable person of the amount of unspent advance Advance report in 1s 8.2 return of money

- a fairly common situation that almost all employers periodically face. What options for returning accountable amounts are acceptable and how to reflect the return in accounting?

Features of returning money to the cash desk by an accountable person

Organizations (IP) can issue funds on account in two ways:

• transfer to an employee’s account or corporate card (letter of the Ministry of Finance of the Russian Federation dated October 5, 2012 No. 14-03-03/728);
• issuing cash (directive of the Bank of Russia “On the procedure for conducting cash transactions...” dated March 11, 2014 No. 3210-U).

If an employee has not used all the accountable money issued to him, he must return it within the time period established for this by the employer (clause 6.3 of instruction No. 3210-U).

The amount of the refunded amount is determined based on the results of verification and approval of the advance report on the amounts spent. Such a report must be drawn up no later than 3 business days from the expiration date for which the money was issued (clause 6.3 of instruction No. 3210-U). The issuance period is fixed in the application drawn up by the employee for the issuance of an advance, or in the employer’s administrative document on the issuance of money on account. From 08/19/2017 (instruction of the Bank of Russia dated 06/19/2017 No. 4416-U), the completion of an application by an employee is no longer a mandatory condition for the payment of accountable amounts. It can be carried out on the basis of an administrative document of the head of the legal entity (or individual entrepreneur).

IMPORTANT! Directive No. 3210-U applies its rules only to the rules for issuing and returning funds in cash. For non-cash payments for accountable amounts, its provisions do not apply, and an employer using this method must approve the procedure for settlements with accountables by an internal document.

Is it possible to return accountable funds to a current account?

Current legislation does not prohibit employees from returning accountable amounts to the employer’s bank account. However, in order to avoid disputes with tax authorities, it is necessary to establish in an internal regulatory document the possibility of reporting persons returning unspent funds to the company’s current account or to record such a return option in an application (order) for the issuance of advance amounts.

To identify the transfer, the employee making the transfer must indicate in the payment purpose that he is returning the accountable amounts.

And yet, the optimal way to return accountable funds, eliminating any disagreements with controllers, is to the enterprise’s cash desk.

How is the amount of return of funds taken into account reflected in accounting?

The company, having received accountable amounts from the employee, reflects the following entries in accounting:

• Dt 50 Kt 71 - return of cash to the cash desk;
• Dt 51 Kt 71 - return of accountable amounts to the ruble bank account of the enterprise;
• Dt 52 Kt 71 - return of the sub-report to the company’s foreign currency account;
• Dt 94 Kt 71 - reflection of the debt of the accountable in case of non-repayment of the amounts issued by him.

How to return funds from the account if an employee no longer works for you

In a situation where the employee did not return the accountable money and quit, you can do the following:

• If the employee has not yet been paid, then the debt can be withheld from his salary, subject to the decision of the manager and the consent of the employee. In this case, the withholding should not exceed 20% of the salary (Article 138 of the Labor Code of the Russian Federation).
• If all settlements with the employee are terminated or he does not agree with the amount of withheld amounts, the debt can only be collected through legal proceedings.

To find out whether it is possible to delay the payment of funds due to an employee upon dismissal if he has not returned the accountable amounts, read the material .

Results

Refunds of accountable amounts can be made both in cash and in non-cash form. To minimize the risks of disputes with tax authorities, the possibility of returning funds in non-cash form should be fixed in internal regulations.

An advance report in 1C serves to confirm by an employee (accountable person) the spent amount of money previously given to him in advance. Let's look at step-by-step instructions using an example of how to correctly make, fill out and post an advance report in 1C Accounting 8.3 (3.0).

By the way! Filling out an expense report in 1C 8.2 (2.0) is no different. You can safely use these instructions for older versions of the program.

How to make a new expense report

To create and fill out an “Advance report” in 1C 8.3, go to the “Bank and cash desk” menu, select “Advance reports”. In the list form, click the “Create” button. A new document form will open.

The advance can be issued for the following purposes:

• postage;
• purchase of returnable packaging;
• settlements with suppliers;

In the document, these operations are reflected in the corresponding tabs.

The first tab “Advances” is used to reflect advances received. For the sample, I specially previously created a document “Cash expenditure order” with the type of operation “Issue to an accountable person” and added it to the tabular section “Advances” ().

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Thus, we see that behind employee Bazin A.V. there is an unspent advance of 1000 rubles.

In one “Advance report” you can reflect all the envisaged transactions for writing off the advance payment issued to the accountable person.

Let's assume that for this amount he purchased:

• optical mouse – 200 rub.;
• made an advance payment to the supplier - 600 rubles;
• Filled the car with gasoline - 200 rubles.

We enter all this data into the document.

As we can see, the accountable person had an overspend of 100 rubles. Now the expense report can be posted and printed:

Advance report- this is a document of a standard form that confirms the expenditure of the advance, drawn up and submitted by the accountable person, supported by documents confirming the expenditure. It reflects information about the amounts received, the actual expenses incurred, the balance of the accountable amounts or their overexpenditure.

Example expenses:

• purchase of materials, OS, goods, gasoline, etc.;
• postage;
• travel and daily expenses;

Location of the Advance Report in the 1C Accounting 8.3 program: section Bank and Cashier- group Cash register– document Advance report:

The advance report in 1C 8.3 is drawn up in the currency in which the funds were issued to the employee - the accountable person. That is, if cash settlement was issued to an employee in foreign currency, then the advance report must be reflected in foreign currency.

The advance report in 1C 8.3 is generated in rubles by default. To change the currency, follow the link Edit prices and currency and in the open settings window select the currency:

The document has several tabular parts:

On the bookmark Advances information about the funds issued is indicated and the following documents are reflected:

• Debiting from the current account;
• Issuance of monetary documents:

On the bookmark Goods– funds issued to an accountable person can be spent on the purchase of goods. This tab reflects the following documents presented for the acquired assets:

• Checks;
• Invoices;
• Invoices:

Bookmark Returnable packaging is filled in if the accountable person purchased returnable packaging:

Bookmark Payment. With money, the employee could also pay off any previously existing debts of the organization to counterparties, or pay an advance to the counterparty:

On the bookmark Other All other expenses are reflected:

• Costs of purchasing tickets;
• For services (representational), etc.:

How to make an expense cash order (RKO) in 1C 8.3

To create an Advance report document in 1C 8.3, you need to create a document , which is located in the Bank and Cash Department section, in the journal of cash outgoing orders:

Click the Create button and fill in the required document details:

• Type of operation– select Issue to accountable person;
• In field Recipient we select an employee to whom we will issue funds;
• Specify the amount ;
• Choose Cash item(via Select) – Issuance of funds to the accountant:

• Let's fill in the fields Base and Application:

Posting the document Cash receipt order

Post the document (Post button) and see what transactions have been generated:

Click on the Save and Close button. Thus, we carry out and close the cash register in 1C 8.3.

How to fill out an Advance report in 1C 8.3

Let's move on to Advance report and create a new one using the button Create. Fill in the required fields of the document:

• In field Accountable person We indicate the employee of the organization who submitted the Advance report to the accounting department;
• In field Stock We indicate the organization’s warehouse, which will display the materials purchased by the employee;
• Tabular part. On the bookmark Advances through Add enter the advance payment document:

RKO, which was formed earlier:

The employee presented a supporting document - an invoice from the seller. Let's display it on the bookmark Goods Click the Add button and enter information about the purchased product:

• We indicate information about the delivery note and invoice;
• We put a tick in the “SF” field of the supplier.
• We enter the invoice data and after posting the document, it is created automatically by the 1C Accounting 8.3 program:

All that remains is to conduct an advance report.

Let's look at the postings generated by him in 1C:

Monitoring the status of settlements with the accountable person in 1C 8.3

To control the status of settlements with the accountable person in 1C 8.3, it is necessary to create a balance sheet for account 71 in the Reports section:

If there is no debit and credit balance for an employee, it means that he has completely spent the funds that he received for reporting.

On the website you can view the configuration of 1C Accounting 8.3

How to avoid mistakes when preparing an expense report in 1C 8.2 (8.3), see the following video.

One of the most difficult sections in accounting for government agencies is settlements with accountable persons. In this article I want to look at the most common mistakes made by accountants when keeping records for this section in the 1C program: Accounting for a government institution 8 edition 1.0.

So, the first mistake is the choice of the fourth subaccount for account 208 “Types of settlements with accountable persons”.

This subconto is used for situations where settlements are made using monetary documents (food stamps, etc.). In most cases, payments are made in the usual way - in money. But 1C users fill out this subaccount because the program makes it possible to do this, and diligent accountants are accustomed to filling out all the fields so that the document is processed without errors.

Thus, if calculations based on monetary documents are not used, then the fourth subaccount for account 208 does not need to be filled out!

The second common mistake is the incorrect order of date and time in documents for settlements with an accountable person.

In the picture above, three blocks with these details are highlighted. In a document, not only the date matters, but also the time – hours, minutes, seconds.

The first is the time of the document in the program. It must be the earliest. Then comes the time of documents for issuing money and documents for posting goods or services. It should be slightly later than the document time. And the third is the date and time of the “Advance Report” document, which you print as a primary document - it must be the latest, a difference of at least one second is considered acceptable.

And another common mistake is indicating different subaccounts of account 208 in the documents for one expense report.

It is clear from the text of the error that in the document “Purchase of Materials” the wrong advance payment to the accountable person was selected, so it is not attached to the required document.

Carefully select a subaccount, and all details will be correctly reflected in the document.

So, do not fill out the fourth subconto if payments are made in money. Keep track of time and control which documents are selected as the third subconto.

If these conditions are met, there will be no problems in settlements with accountable persons.

We propose to consider how an expense report is generated in the 1C Accounting program version 3.0. For example, let’s take two types: for purchased goods and for travel on transport (train). Initially, funds are transferred to the employee through the “Cash Withdrawal” document using a cash receipt order. It is located in the “Cash Documents” journal, menu item “Bank and Cash Office”:

A form opens for you to fill out. Here we fill in the fields:

Click “Post” and see what transactions have been generated: Dt71.01 - Kt50.01 – expense from the cash register. This amount was transferred to the accountable person for the purchase of some goods. Now we’ll give another amount to another person for travel. We create the “Cash Withdrawal” document in the same way. The total expenditure of money can be seen in the balance sheet for 71 accounts. It will be displayed to whom and what amount was issued:

Let's move on to preparing advance reports. Tab “Bank and cash desk”, section “Cash desk”, enter the journal “Advance reports”:

When you click on the “Create” button, a form for filling out the document opens:

• Field “Accountable person” - to whom the funds were issued;
• The “Warehouse” field is not filled in.

The program independently selects a document for the specified accountable person. A window appears on the screen with a previously created document for issuing cash to this employee:

By clicking, this document is transferred to the tabular part of the expense report.

Go to the “Other” tab and click the “Add” button. On this tab you need to enter why it was issued, how much, write-off account, etc.:

Fill in:

• Expense document - write down the name, for example - “Ticket”, in the empty line below we indicate the number and date of the ticket;
• Nomenclature – write down the name (will be reflected in printed form);
• Amount – indicate the cost of the ticket;
• VAT is not subject to tax, so we select “Without VAT”;
• Cost account - indicate 26 (Public expenses);

After entering all the information, click “Post” and look at the resulting transactions: Dt26 - Kt71.01.

The balance sheet reflects the write-off of these funds at the end of the billing period:

Using the second advance report, we will consider the purchase of any goods by an accountable person. Open a new document “Advance report” and start filling out:

• Accountable person - we choose who was given the money to purchase the goods;
• Advance document - filled out in the same way, using the “Add” button, “Cash withdrawal”, selecting a cash order in the window that appears.

Here we indicate what was purchased and in what quantity it will arrive at the warehouse, as well as for what amount, from which supplier, etc. Fill in:

• Document (expense) – sales receipt (or invoice);
• Below is the sales receipt number and date;
• Nomenclature – name of the purchased product;
• Quantity – how many units will arrive;
• Amount – which is indicated on the sales receipt;
• VAT – 18%, the VAT amount is calculated by the program;
• Supplier – we take from the sales receipt the name of the organization from which the goods were purchased;
• SF – check the box if an invoice has been issued;
• Invoice details - enter the number and date;
• Accounting account – 41.01 (Goods in warehouses);
• VAT account – 19.03 (VAT on purchased inventories);
• The CCD number (Country of Manufacturer) is indicated if the product is imported.

Everything is filled out and all that remains is to submit the document. Let's see what wiring has formed:

• Dt41.01 - Kt71.01 – cost of goods;
• Dt19.03 - Kt71.01 – input VAT.

Notice the bottom portion of the Expense Statement document that was just completed. The program calculated, based on the created documents, what amount the accountable person received, what amount was spent and what amount remained unaccounted for (residual).

This balance must be returned to the cashier. To do this, go to the “Cash Documents” journal. Press the “Receipt” button.