The head of the organization signs an order to send an employee on a business trip, which indicates the employee's personal data (last name, first name, patronymic), country of residence, purpose and duration of the business trip. When an employee is sent abroad (except for the CIS countries), a travel certificate may not be issued. All marks about the time of arrival and departure of the employee are carried out in his foreign passport when crossing the border. Upon returning, the employee, as in a regular business trip, draws up a report on the completion of the assigned task, which is approved by the head of the organization. All documents confirming the travel expenses of the employee and drawn up on foreign language, must be / verbatim translated into Russian.
Day of border crossing when leaving Russian Federation is paid in foreign currency at the rate established for the country of entry, the day of crossing the border when returning to the territory of the Russian Federation is paid in rubles. If an employee is sent to several countries, the daily allowance for the day of moving from one country to another is paid according to the norms established for the country of entry, in foreign currency.
For business trips abroad, the daily allowance rates are established by Order of the Ministry of Finance of Russia dated August 2, 2004 No. foreign countries».
The procedure for acquiring foreign currency for issuing it to an employee going on a business trip abroad. One option is to pay using a corporate bank card.
There can be any amount on the account, but in agreement with the bank, the organization sets a limit for settlements using a card. Funds from a corporate bank card can be used outside the Russian Federation only to pay for travel (representative) expenses.
Since the funds withdrawn from a corporate bank card are considered to be issued against a report, the employing organization does not need to issue cash in foreign currency for travel expenses. All necessary payments will be made by the seconded employee through a corporate card. When an employee returns from a business trip, in addition to the usual documents (travel tickets, hotel bills, etc.), originals of all documents related to the use of a corporate card - ATM receipts, slips must be attached to the advance report. The bank that opened the corporate card has the right to require the organization to confirm all transactions made with their use,
Currency for a business trip abroad can be purchased both with the help of a foreign currency account and through an exchange office.
Organizations do not have to issue an advance payment in foreign currency during business trips. She can pay the employee rubles. And the employee will buy foreign currency at the exchange office.
In accounting and tax accounting, the company translates all settlements for business trips into rubles. In this case, travel expenses are reflected at the exchange rate of the Central Bank of Russia on the date of approval of the advance report.
Example
Ivanov S.Yu., an employee of Victoria LLC, was sent on a business trip abroad. On August 28, to pay for travel expenses, the organization paid him 30,000 rubles from the cash desk. And Ivanov S.Yu. Bought foreign currency at an exchange office.
On September 6, Ivanov S. Yu.'s advance report was approved, the amount of expenses for which amounted to $1,000. The exchange rate of the Bank of Russia on that day was 29.2307 rubles/USD.
In the accounting of Victoria LLC, the following entries were made.
Dt 71 Kt 50 RUB 30,000 - funds were issued to the seconded worker under the report. 6 September:
Dt 26 Kt 71 RUB 29,230.7 (1000 USD x 29.2307 RUB/USD) - travel expenses included;
Dt 50 Kt RUB 71,769.3 (30,000 rubles - 29,230.7 rubles) - Ivanov S. Yu. returned the balance of funds to the cash desk of the organization.
If an organization has a foreign currency account, then it can buy foreign currency for a business trip abroad by bank transfer through a servicing bank. In this case, the purchased currency is converted into rubles at the exchange rate of the Bank of Russia on the date of purchase and issue of money. Travel expenses are reflected at the exchange rate of the Bank of Russia as of the date of approval of the advance report. In addition, both in accounting and in tax accounting, foreign currency is recalculated at the end of the reporting period.
Example
Let's assume that LLC "Victoria" decided to issue Ivanov S. Yu. to pay for travel expenses in foreign currency - 1000 USD. To do this, the organization submitted an application to the servicing bank for the purchase of foreign currency. 35,000 rubles were transferred to the bank.
On August 28, the bank bought foreign currency at the rate of 29.85 rubles / USD and credited it to the organization's foreign currency account minus a commission fee in the amount of 500 rubles. On the same day, the currency was credited to the cash desk and issued to the employee.
On September 6, Ivanov S. Yu.'s advance report was approved, the amount of expenses for which amounted to $1,000.
The exchange rate of the Bank of Russia amounted to:
- August 28 - 29.2289 rubles / USD;
- August 31 - 29.2447 rubles / USD;
- September 6 - 29.2307 rubles / USD.
Dt 57 Kt 51 RUB 35,000 - transferred money for the purchase of currency;
Dt 52 Kt 57 RUB 29.2289 (1000 USD x 29.2289 rubles / USD) - the currency is credited to the account of the organization;
Dt 91-2 Kt 57 500 rub. - commission fee is retained by the bank;
Dt 91-2 Kt RUB 57,621.1 (1000 USD x (29.85 RUB/USD - 29.2289 RUB/USD)) - reflects the difference between the currency purchase rate and the rate of the Bank of Russia;
Dt 50 sub-account "Currency cash desk" Kt 52 29.2289 rubles. - cash currency was credited at the cash desk;
Dt 71 Kt 50 sub-account "Currency cash desk" 29.2289 rubles. - the currency was issued to the seconded worker under the report.
Dt 26 Kt 71 RUB 29.2307 (1000 USD x 29.2307 RUB/USD) - travel expenses included;
Dt 71 Kt 91-11.8 rubles. (USD 1,000 х (RUB 29.2307/USD - RUB 29.2289/USD)) - a negative exchange rate difference has been taken into account.
Register of synthetic and analytical accounting (combined) - journal-order No. 7. Analytical accounts are opened for each accountable person on a separate line.
When an organization uses an automated form of accounting using the 1C: Enterprise software product, the registers of synthetic accounting are the turnover of account 71 (General Ledger), the analysis of account 71, the balance sheet, etc. The registers of analytical accounting are the balance sheet on account 71, analysis of account 71 by subconto, turnover between subconto, account cards 71, account card 71 by subconto, etc.
| Content of operations | Debit | Credit |
|---|---|---|
| Cash issued under the report | 71 | 50,51 |
| Values acquired by accountable persons are credited | 07, 08, 10, 15,41 | 71 |
| Accountable persons paid expenses for household needs and travel expenses | 20, 23, 25, 26 | 71 |
| VAT included on purchased valuables and expenses | 19 | 71 |
| Tax deduction for VAT | 68 | 19 |
| Unused funds previously issued under the report are returned to the cashier, to the current account | 50,51 | 71 |
| Reported amount not returned on time | 94 | 71 |
| The unreturned accountable amount is deducted from the employee's salary or | 70 | 94 |
| is charged to account 73 if it cannot be deducted from the salary | 73 | 94 |
Introduction
Chapter 1. Theoretical foundations of settlements with accountable persons
1 Regulatory regulation of accounting for settlements with accountable persons
2 Concept, types, forms of accounting for settlements with accountable persons
3 Documentation of settlements with accountable persons
Chapter 2. Organizational and economic characteristics of Alisa LLC
Chapter 3. Settlements with accountable persons in the 1C: Accounting program using the example of Alisa
Conclusion
Bibliographic list
Introduction
In accordance with Russian legislation, each organization is obliged to keep accounting records of its property, liabilities and business transactions. One of the main tasks accounting is the formation of complete and reliable information about business processes and financial results of the organization.
Cash is the most mobile and easily realizable asset of the organization. Cash transactions are massive, affecting almost all areas economic activity organizations and are the most vulnerable to violations. Therefore, it is important for the head of each organization to clearly understand how accounting should be done correctly. Money and transactions with them. In this regard, in modern conditions of improving management, developing a new strategy for the development of organizations, the role and importance of accounting and economic analysis economic activity.
The main purpose of the study carried out in this work was to study the organizational foundations of cash flow accounting in settlements with accountable persons and settlements with accountable persons in the program "1 C: Accounting".
To achieve this goal, the following tasks were formulated:
to study the normative regulation of accounting for settlements with accountable persons;
consider synthetic and analytical accounting of settlements with accountable persons;
to reveal the goal from the practical side on the example of Alisa LLC.
The object of this research term paper is the accounting of settlements with accountable persons.
The subject of the study is the organization of accounting for settlements with accountable persons in the program "1 C: Accounting" on the example of LLC "Alisa".
Chapter 1. Theoretical foundations of settlements with accountable persons
.1 Regulatory regulation of accounting for settlements with accountable persons
Accounting for settlements with accountable persons is carried out in accordance with normative documents with different status.
Civil Code of the Russian Federation (CC RF). The second part of the Civil Code of the Russian Federation fixes the rules for making settlements, buying and selling, renting a dwelling, etc.
Tax Code of the Russian Federation (TC RF). The Tax Code of the Russian Federation contains rules for calculating VAT and tax deductions to the federal budget.
General accounting rules for settlements with accountable persons are regulated by the federal law "On Accounting" (No. 402-FZ); accounting regulation "Accounting Policy of the Organization" PBU 1/08; chart of accounts for accounting of financial and economic activities of organizations (approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n).
Payment of daily allowances and reimbursement of expenses to employees of the organization is carried out in accordance with 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, employees of organizations financed from the federal budget"; by order of the Ministry of Finance of the Russian Federation "On Amendments to the Order of the Ministry of Finance of the Russian Federation of November 12, 2001 No. 92N" On the amount of payment of daily allowances for short-term business trips in foreign countries "No. 16n of March 4, 2002; by order of the Ministry of Finance of the Russian Federation "On establishing the amount of payment of daily and maximum rates for reimbursement of expenses for renting residential premises for short-term business trips on the territory of foreign countries" No. 64n dated August 2, 2004; Order of the Ministry of Finance of the Russian Federation "On the establishment of maximum rates for reimbursement of expenses for renting residential premises for short-term business trips on the territory of foreign countries" No. 15n of August 2, 2004
Accounting for travel and hospitality expenses incurred in a non-cash way is regulated by the CBR instruction "On the accounting procedure for travel and hospitality expenses incurred using international corporate cards of Sberbank of Russia by employees of the Bank of Russia" No. 869-U dated December 20, 2000 .
Agreements on full individual or collective (team) liability are concluded in accordance with the Decree of the Ministry of Labor of Russia “On approval of the lists of positions and jobs to be replaced or performed by employees with whom the employer can enter into written agreements on full individual or collective (team) liability, and also standard forms of agreements on full liability” dated December 31, 2002 No. 85.
The working documents of the organization itself determine the features of the organization and record keeping in it.
1.2 The concept, types, forms of accounting for settlements with accountable persons
In the work of each organization, it often becomes necessary to pay certain expenses in cash, make purchases in other organizations and in the retail system for cash, pay travel expenses, etc. In such situations, an employee of the organization is given cash under his responsibility (under the report) to perform certain actions by order of the organization.
Accountable amounts are cash advances issued by the organization from the cash desk for the expenses of expeditions, exploration parties, business expenses, travel expenses for the organization's operational activities.
Accountable persons are employees of the organization who have received cash in advance for future administrative and business expenses and travel expenses. The list of persons entitled to receive cash at the cash desk against a report for economic needs is approved by the head of the organization. The amount of these amounts is limited, the issuance of cash for economic needs is provided for by the organization's estimate. The amount of the issue for expenses related to business trips depends on the duration of the business trip and its destination. A posted worker is given a cash advance within the limits of the amounts due for travel (both ways), daily allowances and expenses for renting a dwelling.
The indicated amounts for travel expenses are called normalized and are included in the cost of products, works, services. In the event that actual expenses exceed the norm, they are allowed to be paid at the expense of the profit remaining at the disposal of the organization with the simultaneous summation of the paid excess with the amount accrued to the seconded person's wages to determine the personal income tax.
The expediency of the expenses incurred is confirmed by the heads of workshops, departments or services, depending on the purpose of the trip.
Each organization maintains a special register of arrivals and departures on a business trip by a person appointed by order of the head of the organization.
The issuance of accountable amounts for economic needs is carried out by a trustee who is appointed by the management of the organization. Accountable amounts are issued for the purpose of acquiring inventory items. For the acquisition of inventory items, the accountable person receives a power of attorney, where, in addition to the details of the accountable person, the name of inventory items, their number and amount are indicated.
On the basis of a power of attorney and an invoice for receipt of inventory items, an expenditure cash warrant is issued and, accordingly, cash is paid out by the cash desk. Upon completion of the transaction, the accountable person submits documents to the accounting department.
The issuance of cash under the report is issued by an account cash warrant based on the application of the employee, the order of the head. The amount of the advance payment for business trips is determined by a preliminary calculation of the cost of travel, per diem, housing and other expenses.
Travel expenses currently include:
travel expenses of the employee to the place of business trip and back to the place of permanent work;
housing rental costs. Under this item of expenses, the employee's expenses for paying for additional services provided in hotels (with the exception of expenses for services in bars and restaurants, expenses for room service, expenses for the use of recreational and health facilities) are also subject to reimbursement;
per diem or share allowance within the limits approved by the Government of the Russian Federation;
expenses for registration and issuance of visas, passports, vouchers, invitations and other similar documents;
consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea channels, other similar structures and other similar payments and fees if supporting documents are available.
During the stay of the employee on a business trip, he continues to receive wages.
In addition, the organization has the opportunity, as an exception, to make additional payments related to business trips in excess of the norms. But for tax purposes, these payments are taken into account within the limits; in addition, excess amounts are subject to tax on the income of the employee.
The rates of reimbursement of expenses in foreign currency for employees who are on short-term business trips abroad are determined by the relevant decree of the Government of the Russian Federation and depend on the specific country to which the employee is sent.
List of accountable persons. The documents of the accounting regulatory system do not define the list of positions of employees of the organization that may be accountable persons.
When forming the corresponding list, subsequently approved by the order for the organization, one should proceed from the following consideration: as a general rule, working with cash implies full liability. In other words, in the general case, an agreement on full liability must be concluded with an employee who may be an accountable person. An exception may be cases of issuing accountable amounts to seconded workers due to the fact that in this situation liability arises as a result of the performance of official duties by the employee.
Thus, when forming a list of employees who may be accountable persons, lists of positions and jobs replaced or performed by employees with whom the employer can enter into written agreements on full individual or collective (team) liability can be taken as a basis.
In accordance with the above lists, full liability agreements can be concluded with the following employees (who may also be accountable persons entitled to receive accountable amounts), namely:
with managers, their deputies, specialists and other employees carrying out operations for the purchase, sale, authorization for payment and other forms and types of circulation of banknotes, securities, precious metals, coins made of precious metals and other currency values;
with directors, managers, administrators (including senior, chief), other heads of organizations and divisions (including sections, reception points, departments, halls) of trade, public catering, consumer services, hotels (camping sites, motels), their deputies assistants, salespeople, merchandisers of all specializations (including senior, chief), as well as other employees performing similar functions; chiefs (managers) of construction and assembly shops, sites and other construction and assembly subdivisions, foremen of work and foremen (including senior, chief) of construction and assembly works;
with heads, other heads of warehouses, pantries (points, departments), pawnshops, left-luggage offices, other organizations and departments for the procurement, transportation, storage, accounting and issuance of material assets, their deputies; managers of households, commandants of buildings and other structures, storekeepers, custodians; senior nurses of health organizations; procurement and / or supply agents, forwarders for transportation and other employees who receive, procure, store, record, issue, transport material assets;
with heads and other heads of pharmacy and other pharmaceutical organizations, departments, points and other divisions, their deputies, pharmacists, technologists, pharmacists;
laboratory assistants, methodologists of departments, deans, heads of libraries sectors. In addition, when forming a list of accountable persons, organizations can be guided by a list of works, during the performance of which agreements on full liability can be concluded with contractors. In particular, these types of work may include operations:
on acceptance and payment of all types of payments; for settlements in the sale (realization) of goods, products and services (including not through the cash desk);
for the production and storage of all types of tickets, coupons, subscriptions (including subscriptions and coupons for the release of food (food)) and other signs (documents) intended for payment for services;
for the purchase, sale, authorization for payment, as well as other forms and types of circulation of banknotes, securities, precious metals, coins made of precious metals and other currency values; with cash when servicing ATMs and servicing customers who have individual safes in the vault, accounting and storage of valuables and other property of customers in the vault; for the issue, accounting, storage, issuance and destruction of bank, credit, discount cards, cash and other financial services for customers, for counting, recalculating or forming cash and currency values; for the performance of collection functions and for the transportation (transportation) of cash and other valuables;
for the purchase (acceptance), sale (trade, release, sale) of services, goods (products), their preparation for sale (trade, release, sale);
on acceptance for storage, processing (manufacturing), storage, accounting, release (issuance) of material assets in warehouses, bases, storerooms, points, departments, at sites, in other organizations and divisions; for the issuance (reception) of material assets to persons staying in sanatorium-resort and other medical and preventive organizations, boarding houses, campsites, motels, rest houses, hotels, hostels, rest rooms on transport, children's organizations, sports and recreational and tourist organizations, in educational organizations, as well as passengers of all types of transport; for equipping passenger ships, wagons and aircraft;
on acceptance from the population of cultural and household items and other material assets for storage, repair and for performing other operations related to the manufacture, restoration or improvement of the quality of these items (values), their storage and performance of other operations with them; on the issuance of rent to the population of cultural and household items and other material values;
on acceptance and processing for the delivery (escort) of cargo, baggage, postal items and other material assets, their delivery (escort), issue (delivery);
on cultivation, fattening, maintenance and breeding of agricultural and other animals.
Employees engaged in the above types of work may receive cash for the purchase of inventories, fixed assets and other non-current assets, payment for work and services of third-party organizations, settlements with the public for purchased goods (including agricultural products and animals for growing and fattening ).
The procedure for concluding agreements on full liability, as well as the lists of works and categories of employees with whom the above agreements can be concluded, as well as standard forms of these agreements, are approved in the manner established by the Government of the Russian Federation.
Persons who have received cash against a report are obliged, 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, to submit an advance report to the organization's accounting department with supporting documents on the amounts spent and make a final settlement on them .
1.3 Documentation of settlements with accountable persons
The primary accounting documents confirming the expenditure of accountable funds are sales receipts (waybills), cashier's checks, receipts for incoming cash orders, acts of work performed, services rendered, bills, invoices, travel documents, acts of purchase of material assets from individuals.
Primary documents are accepted to reflect the data they contain in accounting, contain details that provide complete information about the business transaction. Required details for primary documents include:
Title of the document;
date of preparation of the document;
the name of the organization on behalf of which the document is drawn up;
business transaction meters in physical and monetary terms;
the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its execution;
personal signatures of the said persons.
In addition, the act of purchasing material assets from an individual must contain additional information about the seller, such as the address of his permanent residence and passport data (including date of birth). These data are necessary for the accounting department of the organization to issue a certificate of income paid to an individual. At the same time, it must be borne in mind that if a cashier's check acts as a payment document provided by an employee as part of an advance report, then information about the funds paid to an individual entrepreneur is not submitted to the Inspectorate of the Ministry of the Russian Federation for Taxes and Duties.
In the absence of primary supporting documents confirming the expenses incurred at the expense of cash issued under the report, or in the presence of documents with obligatory details not filled in, there are no grounds for reflecting operations on accounting accounts and, therefore, the organization does not have the right to include these amounts in composition of costs for the production and sale of products (works, services).
When returning from a business trip or after purchasing inventory items, the accountable person draws up an advance report and attaches all supporting documents to it. The advance report consists of two parts: part: last name, first name, patronymic of the accountable person, etc.; travel time; the amount issued under the report; spent; balance or debt of the organization; part (reverse side of the report): the amount of expenses, based on all attached documents; per diem (calculation); travel (tickets); accommodation, subject to receipt.
Advance report (form No. AO-1) is filled in by the employee. After it is submitted to the accounting department, the document is checked by an accountant who makes accounting entries. The processing time for submitted reports is 5 days. The right to approve reports belongs to the head.
In addition, by order of the head, upon presentation of the relevant documents (a copy of the registration certificate), the accountable person can be compensated for the costs of using his personal car according to the standards established by the Government of the Russian Federation, which also tend to increase due to inflation. At the same time, payments can be made in excess of the norms, but for tax purposes they are taken into account in the approved amounts. In addition, excess amounts are also subject to employee income tax.
A new advance payment is issued to employees only after the calculation of the previous one. The accounting department may withhold from the salary the amount of debt from an accountable person who has not presented supporting documents or has not returned the balance of funds.
The return of the unused advance payment is issued by a cash receipt order, while the overspending is issued according to issue order.
Chapter 2. Organizational and economic characteristics of Alisa LLC
Alisa Limited Liability Company operates in accordance with the Federal Law of the Russian Federation "On Limited Liability Companies", the Civil Code of the Russian Federation, other legislative acts of the Russian Federation and this Charter.
The Company is a legal entity operating on the principles of full cost accounting, self-financing, has a round seal and stamps, letterheads, its own trademark, emblem and other details, an independent balance sheet, settlement and other accounts in institutions and banks.
Open Joint Stock Company Alisa LLC was established in 2003 (certificate number: 1652, issued by the administration of the Central city of Gai; State registration number: 1025900886637).
Alisa LLC operates on the territory of Russia, and is guided in its activities by the laws and regulations of Russia. The period of activity of the LLC "Alisa" Company is not limited.
A member of the Company is a citizen of the Russian Federation.
Authorized capital The Company is 10,000 (ten thousand) rubles and is formed in cash.
According to the staff list of Alisa LLC, the number of employees is 21 people.
The company uses a linear management structure.
Rice. 2.1- Organizational structure Alisa LLC
The organizational structure of Alisa LLC is as follows (Fig. 2.1):
Table 2.1 - Functional responsibilities of Alisa LLC
Current positionResponsibilitiesGeneral DirectorManagement of the company, control over the activities and interaction of structural divisions, negotiating with major suppliers and customersDeputy DirectorNegotiating, selling products, monitoring and analyzing the financial condition of the companySecretary-clerkWorking with documents, ensuring and servicing the work of the headSales managerStudying the market situation, developing a plan product sales, development of a pricing strategy plan, preparation and conclusion of contracts maintenanceMaintenance and repair of computer and office equipmentSoftwareinstallation and configuration of softwarePersonnel departmentEnsuring the selection, placement, study and use of workers and specialists; organization of a personnel accounting system, analysis of staff turnover
The purpose of the creation of Alisa LLC is to conduct commercial and economic activities aimed at making a profit in the manner and on the terms determined by the current legislation of the Russian Federation.
All types of activities of the Company are carried out in accordance with the current legislation of the Russian Federation.
The subject of activity of Alisa LLC is:
implementation of trade and procurement activities;
wholesale and retail trade in the territory of the Russian Federation;
purchase, production and sale food products and other food products;
provision of forwarding services;
organization of intermediary, marketing, etc. activities;
The main activity of Alisa LLC is intermediary services for the sale of food products on the basis of commission agreements. Alisa LLC acts as a Commissioner and, on behalf of the Principal (Supplier), makes transactions for the sale of the Principal's goods for a fee, and the Principal transfers the goods to the Commissioner, accepts execution and pays for the services of the Commissioner.
Alisa LLC sells goods on behalf of the Principal at his expense, but on his own behalf.
Accounting, operational and statistical accounting and reporting in the "Company" are conducted according to the standards in force in Russia. The program "1C: Enterprise" Version 8 is used. Responsibility for the state of accounting, timely submission of accounting and other reporting lies with the governing bodies and Ch. accountant at Alisa LLC.
As part of the accounting policy of Alisa LLC, the following was approved:
working chart of accounts, since 2002, all organizations are required to provide accounting reports to regulatory authorities in accordance with the Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n (as amended on November 8, 2010) "On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and Instructions on its application";
forms of primary accounting documents accepted for registration of facts of economic activity, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;
the procedure for conducting an inventory of assets and liabilities;
document flow.
Accounting is kept according to the journal-order form with
using personal computers and special network computer programs.
At the end of the reporting period, the accounting registers are displayed on computer media.
Accounting for property, liabilities and business transactions is carried out by double entry in accordance with the accepted working chart of accounts of accounting. The basis for entries in accounting registers are primary documents that record the fact of a business transaction, as well as accounting calculations.
Responsibility for the organization of accounting, compliance with the law when performing business operations CEO Organizations. Accounting is carried out by the accounting department of the Organization, headed by the chief accountant of Alisa LLC. The requirements of the chief accountant for documenting business transactions and providing documents and information to the accounting service are mandatory for all employees of the Organization. Without the signature of the chief accountant or a person authorized by him, monetary and settlement documents, financial and credit obligations (documents formalizing the financial investments of the Organization, loan agreements, loan agreements and agreements concluded on a commodity and commercial loan) are considered invalid and are not accepted for execution, unless there is a written order of the General Director of the Organization.
Accounting in the Company is maintained by the accounting department, allocated to a separate structural unit, headed by the chief accountant. The division of accounting labor between accounting staff is functional. The structure of the accounting service is shown in Figure 2.2.
Rice. 2.2 - Accounting structure of Alisa LLC
The main task of accounting is to timely and reliably reflect the state of affairs and obligations of the organization, determine the result of entrepreneurial activity, provide information management for the day-to-day financial management of the organization and participate in this management. In addition, the accounting service must monitor the effectiveness of the use of funds, fight mismanagement. It also ensures the compliance of ongoing business operations with the legislation of the Russian Federation, controls the movement of property and obligations of the organization. Develops a primary accounting system, i.e. here it is determined what primary documents all business transactions that are carried out in this organization should be drawn up. Also ensure control over the correct expenditure of funds and material assets, accounting for income and expenses. Timely settlements, preparation and submission of financial (accounting) statements in a timely manner; To ensure control over the safety of fixed assets and other material assets in the places of their storage and operation, as well as for the storage of accounting documents, accounting registers, machinograms, and other documents, as well as their submission to the archive in the prescribed manner.
When implementing tax accounting LLC "Alisa" is guided by the principle of the sequence of application of the rules and regulations of tax accounting from one tax period to another. Changes in the accounting procedure for individual business transactions and objects for tax purposes should be carried out in the event of a change in legislation or applied accounting methods.
As part of the accounting policy of Alisa LLC, the following analytical tax accounting registers have been approved:
information about fixed assets, calculation of depreciation of fixed assets;
information about objects intangible assets, calculation of depreciation of intangible assets;
accounting for labor costs;
calculation of repair costs for the current reporting period, calculation of repair costs accounted for in the current and future periods;
accounting for other expenses of the current period;
accounting for non-operating expenses of the current period;
accounting for current period income;
accounting for deferred expenses;
calculation of accrued penalties for the reporting period, accounting for settlements of penalties.
Accounting objects in analytical registers are reflected on the basis of primary documents in chronological order.
Analytical registers of tax accounting are maintained using personal computers and special network computer programs. At the end of the reporting period, the tax accounting registers are displayed on computer media.
The safety of tax accounting registers is ensured, unauthorized corrections are not allowed in them. Correction of errors in the registers shall be substantiated and confirmed by the signature of the person who made the correction, indicating the date and justification for the correction made.
Tax declarations (calculations) for taxes, regardless of whether there is an obligation to pay tax and advance payments, are submitted to the tax authority at the place of registration within the time limits established by tax legislation.
Responsibility for the organization of tax accounting, compliance with tax laws in the conduct of business activities lies with the General Director of Alisa LLC.
The chief accountant of Alisa LLC is responsible for the correct preparation of tax returns.
Responsibility for the correct reflection of business transactions in tax accounting registers is borne by the persons who compiled and signed the register data.
The financial analysis of an enterprise is an essential element of financial management and audit. Almost all users of financial statements of enterprises use methods financial analysis for decision making. Financial reports are analyzed in order to increase the return on capital, to ensure the stability of the company's position. The main source of information about the financial activities of the enterprise is the financial statements.
Consider the main performance indicators of the organization for 3 years (table 2.2).
Table 2.2 - Main indicators of financial and economic activity
Key indicators of financial and economic deyatelnosti01.01.201101.01.201201.01.2013Vyruchka10332589359991236298Fakticheskaya cost of commodity products (circulation costs) 8768327825791011587Valovaya pribyl156426153420224711Obschaya workforce predpriyatiya212121Chistaya pribyl91316186100114Srednie balances of accounts receivable zadolzhennosti102922,5133505253062Kreditorskaya including: as the suppliers and podryadchiki7049885813,5147460482126032879434Oborachivaemost payable -oboroty - dni15118253343Oborachivaemost accounts zadolzhennosti1075
The turnover ratio of accounts payable in the reporting year is quite high, i.е. the faster the company settles accounts with its suppliers. But in dynamics, this ratio has decreased, in other words, this decrease in turnover can mean:
Problems with paying bills.
Organization of relationships with suppliers, providing a more profitable, deferred payment schedule and using accounts payable as a source of financial resources.
Assessing the turnover rates of receivables and payables, we can conclude that for this organization, the turnover ratio of accounts payable is much higher than the turnover ratio of receivables (in the dynamics of three years) - the situation is unfavorable for the organization. It's about about the increase in the amount of financing associated with the lengthening of the loan term, which in turn changes the amount of cash outflow.
If the company can achieve an increase in the maturity of accounts payable, then the cash outflow will be less due to the fact that most of the inventory (in comparison with the previous period) will remain unpaid, i.e., will be financed by creditors. Similarly, a reduction in the accounts payable turnover period will result in a cash outflow greater than the amount of the increase in purchases (the volume of payments will increase).
A large number of days in the payables turnover period may indicate insufficient cash to meet current needs due to reduced sales, increased costs, or an increase in working capital requirements.
Chapter 3
The issuance of funds to accountable persons can be made in cash or non-cash. The issuance of cash is issued using the document "Expenditure cash order". This document is available in the 1C: Enterprise Accounting program from the Cashier menu. Issuance of non-cash funds - using the document "Debit from the current account".
The issuance of funds to accountable persons can be made in cash or non-cash.
Cash withdrawal
The issuance of cash to accountable persons is executed using the document "Expenditure cash order". This document is available from the Cashier menu (Fig. 3.1).
Rice. 3.1 - Outgoing cash order
You can also find the "Cash Outlet Order" in the "Cash Desk" tab of the program's function panel (Fig. 3.2).
Rice. 3.2 - Outgoing cash order
In order to issue funds from the cash desk to an accountable person, you should use the transaction type of the document “Issue to an accountable person” (Fig. 3.3).
Rice. 3.3 - Issuance to an accountable person
In order for the issuance of funds to be carried out correctly, it is necessary to indicate the accountable amount and the accountable person. The accountable amount is entered manually, and the accountable person is selected from the "Individuals" directory (Fig. 3.4).
Rice. 3.4 - Directory "individuals"
The "Print" tab contains the details necessary for the printable form of an outgoing cash order.
"Issue:" - copies the line "Accountable person";
"Base", "Application" - filled in manually by the user
"By:" - copies information about the identity document of the accountable person "from the card of an individual (Fig. 3.5).
Rice. 3.5 - Details
After the document is posted, the cash balance in the cash register decreases and the debt to the individual who received the accountable amount increases (Fig. 3.6).
Rice. 3.6 - Result of posting the document Outgoing cash order
Issuance of non-cash funds
The issuance of non-cash funds is issued using the document "Debit from the current account". This document is available from the "Bank" menu and is located in the "Bank statements" journal (Fig. 3.7).
Rice. 3.7 - Bank statements
Also, the journal "Bank statements" can be found in the "Bank" tab of the program's function panel (Fig. 3.8).
Rice. 3.8 - Bank statements
In order to issue non-cash funds to an accountable person, you should use the type of operation “Transfer to an accountable person” (Fig. 3.9).
Rice. 3.9 - Transfer to accountable person
In order for the transfer of funds to be carried out correctly, you must correctly fill in the following mandatory details of the document "Debit from the current account":
Amount - the amount of money transferred to the accountable person.
Accountable person - an employee to whom the accountable amount is transferred. This attribute is selected from the directory "Individuals".
Recipient - the employee to whom the accountable amount is transferred. This attribute is selected from the directory "Contractors".
Beneficiary's account - the account to which the accountable amount will be transferred. Account information is available from the counterparty card in the "Accounts and agreements" tab.
Purpose of payment - filled in manually (Fig. 3.10).
Rice. 3.10 - Mandatory details of the document "Debit from the current account"
After the document is carried out, it reduces the balance of funds in the current account, and also increases the debt of the accountable person (Fig. 3.11).
Rice. 3.11 - Results of posting the document Write-off from the current account
Debt of accountable persons
After the funds are issued to accountable persons, a debt is formed before employees. The status of this debt can be tracked using the report "Turnover balance sheet for account 71" (Fig. 3.12).
Rice. 3.12 - Balance sheet for account 71
From this report it can be seen that Ivanova Marina Viktorovna must report in the amount of 1000 rubles, and Simonova Victoria Pavlovna was transferred 2000 rubles.
Preparing an advance report
The expense report is drawn up in order to close the debt of the accountable person, that is, to reflect the expenditure of funds issued to him for the needs of the enterprise.
The document "Advance report" is available from the menu "Cashier" (Fig. 3.13).
Rice. 3.13 - Advance report
accountable person calculation accounting
Also, this document can be found in the "Cashier" tab of the program's function panel (Fig. 3.14).
Rice. 3.14 - Advance report
In order for the Advance Report document to be carried out correctly, the following mandatory details of the document should be correctly filled out:
Individual - selected from the directory "Individuals" and corresponds to the employee who reports for the amount received
Tabular part "Advances": You must select the document for which the advance was received. After selecting a document, “Advance payment amount”, “Currency”, “Issued” and “Spent” are written. The value of the spent amount can be changed manually (Fig. 3.15).
Rice. 3.15 - Advance report
The tabular parts "Goods", "Payment" and "Other" are provided for registration of expenses of an accountable person. The accountable person can spend the funds issued to him for the purchase of inventory items, payment for the services of third-party organizations, etc. (Fig. 3.16).
Rice. 3.16 - Registration of expenses of an accountable person
After this document is completed, the debt of the accountable person decreases (Fig. 3.17).
Rice. 3.17 - Turnover balance sheet for account 71
Making cash overruns
Often there is a situation when the accountable person does not have enough funds issued to him in order to pay the expenses for the needs of the document. In this case, the accountable person is forced to use his own funds, which the company is obliged to return to him (Fig. 3.18).
Rice. 3.18 - Registration of overspending of funds
The amount of overspending is also reflected in the balance sheet (Fig. 3.19).
Rice. 3.20 - Balance sheet for account 71
The return of funds spent in excess of those issued is made by the documents “Expenditure cash order” or “Debit from the current account” using the same technology as the issuance of funds to an accountable person.
Registration of the balance of funds
Also, a situation may arise in which the issued funds are not fully spent. In this case, the accountable person has a part of the accountable amount that the employee must return to the enterprise (Fig. 3.21).
Rice. 3.21 - Registration of the balance of funds
The debt of the accountable person can also be seen in the balance sheet (Fig. 3.22).
Rice. 3.22 - Balance sheet
As a rule, the return of the balance of the advance is reflected in the document "Incoming cash order". This document is available from the Cashier menu (Fig. 3.23).
Rice. 3.23 - Incoming cash order
Also, this document can be found in the "Cashier" tab of the program's function panel (Fig. 3.24).
Rice. 3.24 - Incoming cash order
To return the balance of accountable amounts, you should use the transaction type of the document “Return from an accountable person” (Fig. 3.25).
Rice. 3.25 - Return from accountable person
For the correct execution of this document, it is necessary to correctly fill in the following details:
Amount - the amount of the balance of accountable funds, which is entered into the cash desk (filled in manually by the user).
Accountable person - an employee who returns the balance of the accountable amount (selected by the user from the "Individuals" directory) (Fig. 3.26).
Rice. 3.26 - Accountable person
The "Print" tab is intended for the correct formation of the printed form of this document.
"Accepted from" is copied from the line "Reporting person".
"Base" and "Application" are filled in manually by the user.
After the document is posted, the debt of the accountable person decreases, and the cash balance also increases (Fig. 3.27).
Rice. 3.27 - Result of posting the document Receipt cash order
The dynamics of the debt of the accountable person can be traced in the report "Turnover balance sheet for account 71" (Fig. 3.28).
Rice. 3.28 - Turnover balance sheet for account 71
Conclusion
Mastering the methodology for accounting for settlements with accountable persons is important in the entire accounting system, since the mobility of funds makes this area of economic activity of an economic entity the most vulnerable to various violations and abuses.
A scientifically based system of accounting organization contributes to effective control over the availability and movement of funds of the organization, timely prevention of negative facts in economic activity, obtaining complete and reliable information about business processes, performance and financial condition of the organization.
In addition to paying wages, the organization issues cash in cash from the cash desk to accountable persons. The issuance of accountable amounts is made for business needs and travel expenses. As a rule, the list of accountable persons is established by the head of the organization. As the funds are spent by accountable persons, a report is drawn up, which reflects (on the basis of supporting primary documents: receipts, checks, tickets, etc.) the actual expenditure of funds. The balance of unspent funds is returned to the cashier of the organization. The spent funds are written off to production costs, depending on the purpose of their spending.
To summarize information on settlements with employees on the amounts issued to them under the report for administrative, economic and operating expenses. The chart of accounts for financial and economic activities of organizations provides for account 71 "Settlements with accountable persons". This is an active-passive account, the balance of which reflects the amount of debt of accountable persons of the organization or the amount of unreimbursed overspending. The debit of the account records the amounts of the reimbursed overspending and those newly issued under the report on the basis of expenditure cash warrants, the credit - the amounts used according to advance reports and handed over by cash receipt warrants (unused).
Accountable amounts for control over their spending are taken into account in the context of each employee of the organization in the statement and journal-warrant on account 71 "Settlements with accountable persons". The basis for filling out these documents is the expenditure and receipt cash orders - when issuing funds to the account and returning them to the cash desk, as well as the advance report - when writing off the amounts spent.
Bibliographic list
.The Chart of Accounts was approved by Order No. 94n of the Ministry of Finance of the Russian Federation of October 31, 2000 (as amended by Orders No. 38n of May 7, 2003 and No. 115n of September 18, 2006).
.the federal law No. 402 "On Accounting".
.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 the Russian Federation "On Amendments to the Order of the Ministry of Finance of the Russian Federation of November 12, 2001 No. 92N "On the Amount of Daily Allowance for Short-Term Business Trips in Foreign Countries" No. 16n of March 4, 2002
.Order of the Ministry of Finance of the Russian Federation "On establishing the amount of payment of daily allowances and marginal rates for reimbursement of expenses for renting a dwelling for short-term business trips on the territory of foreign countries" No. 64n dated August 2, 2007
.Order of the Ministry of Finance of the Russian Federation No. 15n dated August 2, 2007 "On the establishment of maximum rates for reimbursement of expenses for renting housing for short-term business trips on the territory of foreign countries"
.Instruction of the Central Bank of Russia "On the procedure for accounting for travel and hospitality expenses incurred using international corporate cards of Sberbank of Russia by employees of the Bank of Russia" No. 869-U dated December 20, 2000
.Regulation on accounting and financial reporting in the Russian Federation (approved by order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n) (as amended on December 30, 1999, March 24, 2000, September 18, 2006).
.Regulation on accounting "Accounting policy of the organization" PBU 1/08 (approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 107n).
.Decree of the Ministry of Labor of Russia “On approval of the lists of positions and works replaced or performed by employees with whom the employer can enter into written agreements on full individual or collective (team) liability, as well as standard forms of agreements on full liability” dated December 31, 2002 No. 85 .
.Antsiferova I.V. Accounting financial accounting. M.: Prospect, 2009.
.Accounting financial accounting: Textbook for universities / Ed. prof. Yu. A. Babaeva. - M.: VZFEI Vuzovsky textbook, 2008.
.I. E. Glushkov. "Accounting in a modern enterprise". M., "Knorus", Novosibirsk "Ekor", 2007.
.Zakharyin V. Settlements with accountable persons: accounting and taxation, M., Tax Bulletin, 2008.
.Kondrakov N.P. Accounting: textbook. - M.: INFRA-M., 2008.
.Kovalev V.V. Financial analysis. - M.: Finance and statistics, 2007.
.Makarieva V. I. Analysis of the financial and economic activities of the organization - M .: Finance and statistics, 2004.
.Analysis and diagnostics of financial and economic activities of the enterprise / Ed. Taburchaka - Rostov n / a: Phoenix, 2006.
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"Financial newspaper. Regional issue", 2006, N 5
Accounting for settlements with accountable persons, on the one hand, is not difficult, but, on the other hand, it is in this area that a large number of errors are made. The most common of them are: the lack of supporting documents, non-compliance with the maximum amount of cash settlements with legal entities, etc. Sometimes these errors lead to rather unfavorable tax consequences.
Consider the sequence of the calculation process with accountable persons.
Account 71 "Settlements with accountable persons" is intended for settlements with employees of the enterprise, who are given money on account. At the same time, an entry is made in the accounting for the debit of account 71 and the credit of account 50 "Cashier". The list of persons who have the right to receive funds under the report must be approved by order of the head. This document performs a control function not only over the movement of such funds, but also over their intended use.
Deadlines for submission of the advance report
In accordance with paragraph 11 of the Procedure for maintaining cash transactions(approved by Decision of the Board of Directors of the Bank of Russia of September 22, 1993 N 40) persons who received cash on account must present it to the accounting department no later than three business days after the expiration of the period for which they were issued, or from the day they return from a business trip organizations report on the amounts spent and make a final settlement on them.
To date, there is a controversial situation between the tax authorities and taxpayers on the issue of delaying the report of the accountable person on the amounts received. The tax authorities believe that in this case, the employee has taxable income from personal income tax and unified social tax. This can be argued, since the funds do not transfer into the ownership of the employee and continue to be listed as accounts receivable. In addition, the tax authorities themselves must prove the fact of receiving income. However, it is better not to bring it to this. Therefore, the financial service of the organization must ensure control over the timely return of accountable amounts and, if necessary, issue a memo addressed to the head with a request to issue an order to withhold unreturned amounts from the employee's salary (with his written consent). The presence in the organization of an order to approve the list of accountable persons will help the taxpayer in a dispute with the tax authority on this issue.
supporting documents
If funds are issued for economic needs, then only an expense cash warrant is issued. When sending an employee on a business trip, you need to take care of the execution of a whole package of documents.
First, it is necessary to issue an order to send an employee on a business trip (form N T-9), which is signed by the head of the organization or a person authorized by him. It indicates the surname and initials, structural unit, profession (position) of the seconded person, as well as the purpose, time and place of the business trip.
Secondly, issue a travel certificate (form N T-10), which indicates the time spent on a business trip (time of arrival at the point (s) of destination and time of departure from it (them). At each destination, marks are made about the time of arrival and disposals, which are certified by the signature of the responsible official and the seal.The certificate is issued in one copy by an employee of the personnel service on the basis of an order (instruction) to send on a business trip.
Thirdly, a service assignment is issued (form N T-10a). It is signed by the head of the structural unit in which the seconded person works and approved by the head of the organization.
These documents confirm the production nature of the business trip. However, in practice, very often seconded persons are inattentive to their registration. for example, do not make marks in the travel certificate about the time of arrival and departure from the place of business trip. In this case, the very fact of being on a business trip may be called into question. Or, when submitting an advance report to the accounting department, the employee does not attach a report on the performance of a job assignment to it. Then there are problems with confirming the economic feasibility of the costs incurred.
Very often, organizations buy air and railway tickets in a centralized manner by bank transfer. In this case, the purchase and issuance of tickets under the report are made out in the accounting records with the following entries:
Dt 60, Kt 51 - advance payment for air tickets was transferred;
Dt 50-3, Kt 60 - tickets received;
Dt 19, Kt 60 - for the amount of VAT;
Dt 71, Kt 50-3 - an air ticket was issued to an accountable person.
When accepting supporting documents for a business trip, it is necessary to pay attention to the composition of the expenses reimbursed by the accountable person. Articles 217 (clause 3) and 264 (clause 12 clause 1) of the Tax Code of the Russian Federation define the following list of expenses that are compensated to the employee and are not included in his taxable income (for some items within the limits): per diem, actually incurred and documented target costs for travel to and from the destination, airport service charges, commission fees, costs for travel to the airport or train station at the points of departure, destination or transfers, for baggage transportation, costs for renting accommodation, paying for communication services, receiving and registration of a service foreign passport, obtaining visas, as well as expenses associated with the exchange of cash currency or a check in a bank for cash foreign currency. Thus, the cost of service in bars, restaurants, etc. the organization is not obliged to compensate, since they must be covered by the employee at the expense of per diems. If, however, the manager decides to compensate them, then such amounts are not taken into account when calculating taxable income and at the same time increase the taxable income of the employee.
Payment of personal income tax on excess daily allowance
As for the withholding of personal income tax from excess daily allowances, this issue remains controversial today. The tax authorities recommend using the norms established by Decree of the Government of the Russian Federation of February 8, 2002 N 93 (hereinafter referred to as Decree N 93). However, for the purposes personal income tax calculations this Resolution cannot be applied, since it was adopted in accordance with paragraphs. 12 p. 1 art. 264 of the Tax Code of the Russian Federation and establishes the per diem norms used in determining the tax base for corporate income tax.
Currently, there is a positive for taxpayers arbitrage practice regarding the taxation of personal income tax on excess daily allowances. So, in the Decision of the Supreme Arbitration Court of the Russian Federation of January 26, 2005 N 16141/04, it is indicated that in accordance with Art. 168 of the Labor Code of the Russian Federation, the amount of compensation for daily allowances is determined by a collective agreement or local normative act organization, regardless of its form of ownership and departmental affiliation. Decree N 93 should not be applied in this situation. A similar position was expressed in the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 26, 2005 N 14324/04.
In the Letter of the Ministry of Finance of Russia dated March 18, 2005 N 03-05-01-04 / 59, the opposite opinion was expressed that the Labor Code only gives the employer the right to establish the amount of reimbursement of expenses associated with a business trip, and does not give him the right to determine the standard amount of such expenses, not deductible for tax purposes.
Attention should be paid to the requirement of clause 11 of the Procedure for conducting cash transactions: it is possible to issue funds under the report only after a full report on previously issued amounts. True, tax and administrative liability for violation of this requirement is not provided.
Checking the advance report
Upon receipt of the advance report, it is necessary to check the correctness of its execution:
it must be drawn up in a unified form;
signed by the accountable person, chief accountant and approved by the head of the organization;
All supporting documents must be attached to the report.
When checking the supporting documents attached to the report, you need to pay attention to the following points.
If tangible assets were purchased, then not only payment documents (cash receipt and receipt for a cash receipt order), but also commodity documents (waybills, sales receipts marked with the “paid” stamp) are attached to the advance report. The sales documents must contain a full decoding of the acquired values.
Sometimes the accountable person attaches only a cash receipt to the advance report, without a sales receipt. In such a situation, problems may arise with the acceptance of material assets for accounting. And that's why. In accordance with Art. Art. 159 and 160 of the Civil Code of the Russian Federation, transactions of legal entities between themselves and with citizens must be made in writing by drawing up a document expressing its content and signed by the person or persons making the transaction, or persons duly authorized by them. Paragraph 2 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting" contains a list of mandatory details that a primary document must have in order to be accepted for accounting, including personal signatures of officials responsible for the business transaction. Thus, both civil and accounting legislation provide for the signatures of responsible persons in the document confirming the fact of the transaction. Since the cash receipt does not contain them, it cannot serve as a document confirming the fact of the purchase of goods, the provision of services for a legal entity.
To avoid disputes with the tax authorities, the accountable person should draw up an act reflecting the quantity and value of the valuables received. The act must contain all the required details provided for the primary document, and be signed by a materially responsible person who has accepted these values on record.
Judicial practice in such a situation is on the side of the taxpayer (Resolutions of the Federal Antimonopoly Service of the West Siberian District dated February 25, 2004 N F04 / 953-206 / A45-2004, dated May 11, 2004 N A05-12469 / 03-26). Thus, in Resolution N Ф04 / 953-206 / А45-2004, the court indicated that the absence of primary documents cannot be considered as a basis for including these amounts in the employee's income, since they do not remain at his disposal.
Another situation: the accountable person attaches a sales receipt, but does not attach a cash receipt. In the Decree of the Federal Antimonopoly Service of the Moscow District dated July 12, 2004 N KA-A40 / 5472-04, the court found that the funds received by the organization's employees under the report were spent for production purposes and were not used to extract material benefits. These circumstances are confirmed by advance reports, sales receipts, invoices, receipts, credit orders, acts, job assignments. Evidence that the funds received under the report are the income of employees, the tax authorities have not provided.
Sometimes, instead of a cash receipt, a receipt is attached to the PKO. Or there is no payment document at all. In such a situation, the fact of posting material values is especially important. After all, this document will be a confirmation of the actual use by the accountable person of the funds received. The courts in such a situation take the side of the taxpayer (Resolution of the Federal Antimonopoly Service of the North Caucasus District dated 06/07/2005 N F08-2438 / 2005-989A). When issuing funds, the accountable person must be consulted on the maximum amount of cash settlements between legal entities.
Sometimes an employee of the company purchases goods at his own expense, and then the organization reimburses him for the costs. To avoid trouble, in this case, it is recommended to draw up primary documents as follows:
they should not be in individual, but on the organization;
an employee, acquiring an MPZ, must act on the basis of a power of attorney issued by the enterprise.
One of the typical mistakes when compiling an advance report is writing off material assets to cost accounts (20, 23, 25, 26, 29, 44) without posting them to the inventory accounts. This leads to a decrease in internal control over the movement of inventories in the organization, as well as to penalties for gross violation of the rules for accounting for income and expenses (see table).
| business transaction | erroneous inventory accounting without posting on accounts their accounting | Correct accounting of inventory using accounts their accounting |
|||
| Debit | Credit | Debit | Credit | Document | |
| Issued under the report cash | 71 | 50 | 71 | 50 | RKO |
| Based on an advance report reflected purchase of stationery | 26, 44 | 71 | 10 | 71 | incoming order M-4 |
| Donated stationery employees | - | - | 26, 44 | 10 | Requirement- consignment note M-11 |
VAT deductions
In order to accept VAT deductible, certain conditions must be met: goods must be credited, paid for (before 12/31/2005), used in activities subject to this tax. In addition, you need to have an invoice with a dedicated VAT amount. It is very important in this situation that all documents (waybills, invoices, receipts for PKO) be issued to the organization, and not to the individual. To do this, he must have a power of attorney. Otherwise, it will be problematic to receive an invoice, since in accordance with paragraph 7 of Art. 168 of the Tax Code of the Russian Federation, when selling goods for cash by retail trade and public catering organizations, as well as other organizations, individual entrepreneurs performing work and providing paid services directly to the population, the requirements for processing settlement documents and issuing invoices are considered fulfilled if the seller issued to the buyer cash receipt or other document of the established form.
In practice, organizations have problems with VAT deductions:
- if the tax is not highlighted as a separate line in the check.
Requiring the allocation of VAT in the check, the tax authorities refer to paragraph 4 of Art. 168 of the Tax Code of the Russian Federation, which states that in settlement documents, including in the register of checks and registers for receiving funds from a letter of credit, primary accounting documents and invoices, the tax should be highlighted in a separate line. That's a moot point. Firstly, a cash receipt is neither a primary nor a settlement document. In support of this opinion, we can cite the Resolution of the Federal Antimonopoly Service of the North-Western District of January 24, 2005 N A66-7929 / 2004, in which the court indicated that the conditions for presenting VAT on goods for deduction are the actual payment for the goods purchased for sale, their posting and the existence of an account - invoice issued by the supplier of goods indicating the amount of VAT. A similar point of view is given in the Decree of the Federal Antimonopoly Service of the Urals District of July 8, 2003 N Ф09-1961 / 03AK). Secondly, if the amounts indicated in the check and the invoice are the same, then it can be argued that VAT has been paid in the price of the goods;
- if there is a receipt for PKO (or a receipt), but there is no cash receipt.
The courts also take the side of the taxpayer. So, in the Decree of the Federal Antimonopoly Service of the North-Western District dated November 9, 2004 N F04-6697 / 2004) it is indicated that the Tax Code of the Russian Federation does not contain the concept of a document confirming the actual payment of VAT. A document confirming the actual payment of tax amounts should be understood as a cash receipt or another document of the established form.
A.Vagapova
CJSC "Gorislavtsev and K.Audit"
The main task of accounting for the accountable amount is to summarize information on the status of settlements with employees of the enterprise who received an advance payment for household, travel or operating expenses.
Accounting of settlements with accountable persons at the enterprise
Every company in Russia has the right to pay for goods and services, pay salaries to employees and advance amounts in travel cash. But, to pay for inventory items and business trips of employees, all settlements must be made through the accounting account of accountable persons - balance sheet account 71.
This account is always under the strict control of the management of any company. The larger the company, the greater the volume of cash payments can take place here. Accounting must be correct, timely, transparent and comply with the rules and regulations of accounting and the laws of the Russian Federation.
The control of the targeted use of cash issued to employees in accountability is taken seriously at enterprises. Each amount received by the employee is issued to him with a specific order of the management:
- pay for a certain service;
- buy stationery and envelopes;
- gasoline and other fuels and lubricants for a company car;
- buy tickets for a business trip and pay for a hotel;
- purchase office equipment, etc.
An employee, in order to receive money in a report, writes a statement indicating the amount and purpose of spending. The circle of accountable persons must be clearly defined by the order of the head or manager of the company. AT this list employees who can receive cash at the cash desk are indicated to perform a specific task.
The list indicates all the data of the employee, position, purpose and the amount of money, more than which he is not entitled to issue.
Travel allowances can be received by any employees if they have received an order to go on a business trip, or for training to improve their skills from the company.
The list of employees includes only those with whom a liability agreement has been concluded. Such an agreement is concluded with the heads of companies, their deputies, heads of departments and services, supply managers, storekeepers, suppliers, etc. Employees who have not yet reached the age of majority cannot work in positions in which they are supposed to bear financial responsibility. And therefore they also cannot be accountable persons.
After completing the task, the employee is obliged to report on the work done, and submit an advance report to the accounting department with all financial documents confirming the full or partial expenditure of the advance.
The main aspects of accounting for settlements with accountable persons
An effective accounting model includes several basic principles that guide transactions:
- Cash should be issued only to employees designated by the management of the enterprise. It is forbidden to issue money to persons who do not work in the company.
- The amounts received by the employee must not exceed the limit approved for him.
- Before receiving a new amount at its disposal, the accountable person is obliged to report on the previously received amount.
- These calculations are used only if it is impossible to achieve the desired goals in another way, for example, if it is allowed to pay wages in cash from the cash desk, then it is illegal to issue it through 71 accounts.
- The head of the company must approve the expediency of committed expenditure transactions.
- Accounting must be carried out in full and in a timely manner, all deadlines prescribed in regulatory documents must be strictly observed.
- The chief accountant of the organization must control the intended use of the accountable amounts.
Compliance with all the rules for making transactions guarantees the creation of a correct system for their accounting.
Regulatory framework for accounting for amounts issued in the sub-report
Normative documents regulating the calculations:
- Federal Law "On Accounting" dated February 6, 2011 No. 402-FZ,
- Regulation on accounting, in part 10/99 "Expenses of the organization",
- Chart of accounts of organizations and instructions for its use, adopted by the Ministry of Finance of the Russian Federation,
- Regulations, orders and regulations of the enterprise itself
Federal Law on "Accounting"
Despite the wide possibilities in spending their funds, companies can spend funds from the proceeds only for certain purposes (Decree No. 3073-U dated 07.10.2013, paragraph 2 of the Central Bank of the Russian Federation). Including the issuance of cash in the account.
Instruction No. 3210-U of the Central Bank of the Russian Federation defines the principles of operation of the cash desk of the enterprise. Mandatory approval and compliance with the cash limit. In the document flow of the cash desk, credit and debit cash orders are used, approved by the State Statistics Committee of the Russian Federation (Resolution No. 88 of 08/18/1998)
The accounting itself, as mentioned above, is kept on account 71 “Settlements with Accountable Persons”, here all data on transactions is accumulated.
The balance on the account reflects - this is either a debt or an overspending amount that is subject to return to an accountable person. Funds are issued on the basis of the order of the company's management, certified by the chief accountant. The amount is determined for reasons of expediency, within the limits of a pre-calculation. The procedure for issuing money for operating, travel or business expenses is regulated by the accounting policy of the company.
Operating and household expenses are the costs of office supplies, utility bills, the purchase of fixed assets, material assets, postage, salary payments. The amount of travel expenses is determined based on the accounting policy of the company. Representation expenses may not be provided for by the rules of the organization.
Accounting for operations of accountable persons
Issuance of accountable amounts and reimbursement of overspending is carried out on the debit of 71 accounts, transactions are executed by an account cash warrant.
The table shows the possible postings on account 71 "Accounting for accountable amounts"
Employees who have received an advance of funds for the purposes specified by the order of the management are required to report on the use of the amount received by submitting an advance report to the accounting department with all payment receipts and checks for payment for goods and services attached. If the term of the assignment for which the funding was issued expires, the employee reports on the next business day. On the back of the report, all attached supporting documents (checks, invoices), dates and amounts of transactions are listed.
Employees who received travel allowances are required to report on the amounts received and spent no later than three days after returning from a business trip.
For this, an advance report is also drawn up with the application of tickets for travel, an invoice for paying for housing, a report on the work done, and a travel certificate.
The feasibility of the expenses incurred is approved by the immediate supervisor of the accountable person, depending on confirmation or non-confirmation of the intended use of the amount.
The accounting department checks whether the advance report is correctly drawn up, whether checks and documents are authentic, and submits it for approval to the head of the company. For fixed assets purchased, on the basis of sales receipts, an invoice is issued upon receipt, and all purchased inventory items are handed over to the warehouse.
Unspent funds are handed over to the cash desk of the enterprise according to the incoming cash order simultaneously with the advance report. An employee cannot transfer to another employee the amount given to him. If the employee, in addition to the advance payment, has spent his own money to pay for the goods, he is reimbursed for expenses in the amount of overspending.
If the supporting documents are not found to be genuine, or the goods purchased by the reporting employee are not attached to the checks, then the amount received by the employee will be considered his income and subject to taxation.
Conclusion
For enterprises, the system of accounting for the expenditure of accountable funds is of great importance. Proper and clear execution of all documents, strict adherence to instructions and regulatory documents, transparency of transactions - these are the principles, the observance of which will put the level of accounting on the proper level.
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Bibliographic description:
Nesterov A.K. Accounting for settlements with accountable persons [Electronic resource] // Educational encyclopedia site
In modern conditions, accounting for settlements with accountable persons must be properly established, conducted correctly, correctly and in a timely manner, in accordance with applicable law and accounting standards.
Accounting of settlements with accountable persons at the enterprise
From the point of view of economic content, business operations for the use of funds that are issued under the report to accountable persons need special attention from the accounting department of the enterprise.
The main problem in the area under study is the fact that in modern conditions the volume of transactions with the organization's cash is quite large and depends on the nature and scale of the organization's economic activity. Therefore, the importance of reliable, correct and complete accounting of business transactions for the issuance of funds from the report and their targeted spending by accountable persons is obvious. In addition, it can be objectively argued that the effective organization of accounting for settlements with accountable persons is of particular importance for the management of the enterprise in the context of preventing misappropriation of the organization's funds.
To obtain reliable information about the course of business processes at enterprises, financial accounting is organized. "Accounting financial accounting is a system for collecting and processing accounting information necessary for compiling financial reporting. Financial accounting includes information on the accounting of balance accounts, is used not only within the enterprise, but also by external users. Financial accounting is regulated by regulatory documents.
The main tasks of accounting financial accounting shown in Figure 1.
Rice. 1. The main tasks of financial accounting
In accordance with the goal of obtaining reliable information about business processes at the enterprise and the tasks of financial accounting, the main accounting processes are a linear system representing the sequence of work with accounting information.
Settlements with accountable persons are an important area of financial accounting, which is due to the nature of the occurrence of this type of operation in the economic activity of the enterprise. In the activities of an enterprise, it often becomes necessary to pay certain expenses in cash, make purchases at other enterprises for cash, pay for business trips, and so on. In such situations, the employee of the enterprise is given cash under his responsibility to perform certain actions. Such employees are called accountable persons: "accountable persons are employees of the enterprise who have received cash in advance for upcoming administrative and business and travel expenses" .
The purpose of accounting for settlements with accountable persons:
Summarizing information on settlements with employees of the enterprise, according to the amounts issued to them under the report for administrative, economic and operating expenses, business trips, as well as settlements with employees for reimbursement of costs incurred by them in the course of economic activity.
The list of officials who, by the nature of their work, have the right to receive cash at the cash desk against a report for operational and economic needs, is annually approved by the head of the enterprise in an order indicating the last name, first name, patronymic, position, for what purpose the accountable amount and its maximum size can be issued . These amounts are limited; the issuance of cash for economic needs is provided for by the enterprise's estimate. The basis for issuing an accountable amount is an order. An accountable amount can be issued to an employee of an enterprise who does not have debts for previously received accountable amounts. The amount issued under the report should be spent only for its intended purpose.
Consequently, the tasks of financial accounting of settlements with accountable persons facing the accounting department of an enterprise are associated with several aspects of the accounting process.
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Has the head of the enterprise determined the circle of persons who are granted the right to receive money under the report |
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Are advances issued to accountable persons in excess of the established amounts or to persons who have not reported on previously received amounts |
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Is it not allowed to pay through accountable persons expenses that could be paid directly from the cash desk or from the settlement accounts of the enterprise |
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Does the head of the enterprise confirm the expediency of the expenses incurred? |
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Are expenses from accountable amounts reflected in accounting in a timely manner? |
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Do accountable persons spend the amounts received for the purposes for which these amounts were issued |
At the same time, according to accounting data, information should be generated that is suitable for making managerial decisions related to improving efficiency, both directly in the organization of financial accounting and the accounting process, and related processes. Consequently, the state of accounting for settlements with accountable persons should not reduce the effectiveness of the current accounting system at the enterprise. Thus, we can make an objective conclusion that the accounting of settlements with accountable persons occupies a special place in the accounting system at the enterprise, since the information provided affects individual performance indicators of the enterprise.
In accordance with this, the tasks of this section of the enterprise's accounting are related to the control, reliability and formalization of business transactions related to the provision of funds to the account.
Tasks of accounting for settlements with accountable persons are shown in Figure 2.
Rice. 2. Tasks of accounting for settlements with accountable persons
Legal regulation of accounting for settlements with accountable persons
Legal regulation of accounting for settlements with accountable persons is carried out within the framework of the current system of accounting regulation.
The first level, along with other legislative acts, is formed by the Federal Law "On Accounting" dated December 6, 2011 N 402-FZ (as amended on November 4, 2014).
The second level of accounting regulation is the Accounting Regulations (PBU).
The regulation of accounting for settlements with accountable persons is related to PBU 10/99 "Expenses of an organization", which indicates the fundamental aspects of recognizing expenses incurred by an organization in accordance with the rules for the formation in accounting of information on the expenses of commercial organizations within this section of accounting.
The chart of accounts for accounting of financial and economic activities of the organization with the Instructions for its use, which is approved by the Ministry of Finance of the Russian Federation, is considered the most important document of the third level of accounting regulation.
The fourth level of accounting regulation includes orders, instructions, instructions issued by the organization itself: a working chart of accounts, accounting policies, etc.
According to the Instructions for the Application of the Chart of Accounts, accounting of settlements with accountable persons is carried out on account 71 "Settlements with accountable persons". The account for accounting for settlements with accountable persons summarizes information on settlements with employees and the amounts of funds issued to them under the report for administrative, business and other expenses.
Thus, we can conclude that the legal regulation of accounting for settlements with accountable persons is currently determined in accordance with four levels of accounting regulation.
Accounting for transactions on settlements with accountable persons
Account 71 "Settlements with accountable persons" is used to account for transactions on settlements with employees who received money for a specific purpose. The balance of the account reflects the amount of debt of accountable persons to the enterprise or the amount of unreimbursed overspending. The general procedure for issuing accountable amounts and reporting on them is provided for by the Directive of the Bank of Russia "On the Procedure for Conducting Cash Operations by Legal Entities and the Simplified Procedure for Conducting Cash Operations by Individual Entrepreneurs and Small Business Entities." The enterprise keeps records of settlements with accountable persons in accordance with applicable regulations.
The basis for issuing the accountable amount is the order of the head, also certified by the signature of the chief accountant. The amount of the issue for expenses depends on the nature of the forthcoming expenses and is issued in the form of a cash advance within the estimated amount of expenses. An accountable amount can be issued to an employee who does not have debts for previously received accountable amounts. The intended use of the amounts issued under the report is controlled by the chief accountant. The issuance of funds is issued by an account cash warrant after the accounting department calculates the amounts due. The amounts issued under the report for business and operating expenses are called normalized and are included in the cost of the organization's products.
The procedure for issuing funds for operational and economic needs and travel expenses should be fixed in the Accounting Policy of the enterprise. Operating and administrative expenses include expenses for the acquisition of material assets, stationery, postage, payment monetary documents etc. The amount of travel expenses is calculated on the basis of the relevant provisions of the Accounting Policy of Enterprises. Payment of hospitality expenses may not be provided for in the Accounting Policy.
Accounting for settlements with accountable persons for amounts issued by him against a report from the cash desk or transferred by him through communication agencies, intended for making operating or business expenses, acquiring small lots of various materials or paying expenses during business trips, is kept on account 71 "Settlements with accountable persons".
The debit of the account records the amounts of the reimbursed overspending and the newly issued under the report on the basis of expenditure cash warrants, the credit - the amounts used according to the advance reports and handed over to the credit cash warrants (unused).
The issuance of funds under the report is made out by the following entry:
Debit 71 Credit 50 for the amount of cash issued.
The return of unused funds to the cash desk of the enterprise is made out by the following entry
Debit 50 Credit 71 for the amount of cash deposited
Account 71 "Settlements with accountable persons" is debited for the amounts issued under the report in correspondence with the cash accounts. For the amounts spent by accountable persons, account 71 "Settlements with accountable persons" is credited in correspondence with accounts that take into account costs and acquired values, or other accounts, depending on the nature of the expenses incurred.
Accountable amounts not returned by employees within the established time limits 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". In the future, these amounts are debited from account 94 "Shortages and losses from damage to valuables" to the debit of account 70 "Settlements with personnel for wages" (if they can be deducted from the employee's wages) or 73 "Settlements with personnel for other operations" ( when they cannot be deducted from the employee's wages).
Basic accounting entries for account 71 "Settlements with accountable persons"
Accountable persons, in confirmation of the expenses of advances received, are obliged to submit an advance report to the accounting department with the attachment of original documents confirming the expenditure of funds received at the enterprise.
With regard to travel expenses, the accountable person must account for the amounts received and spent within three days of his return. To this end, he draws up an advance report based on original documents confirming the expenses incurred (shop invoices, sales receipts, railway, air and other tickets), a report on the work done (task completion) and a travel certificate is attached.
For advance amounts for economic and operational needs, the report must be submitted on the next business day after the expiration of the period for which the accountable amount was issued.
The expediency of the expenses incurred is confirmed by the immediate supervisors, depending on the purpose of the expenses. After checking the advance report by the accountant and determining the amount to the report, the latter is approved by the head of the enterprise and accepted for accounting.
If, with the advance report, there are sales receipts of retail stores for various materials purchased from accountable amounts, these materials must be handed over to the enterprise's warehouse, and a general receipt invoice is issued for them.
The balance of unused amounts shall be handed over by the accountable person to the cash desk on the basis of an incoming cash order at the same time as the advance report is submitted, and the overspending is issued from the cash desk on the basis of an expenditure cash order on the day the advance report is submitted.
According to the order of the head, the amounts issued under the report should be spent for the intended purpose, and the transfer of accountable amounts from one person to another is prohibited. New advances are issued to an accountable person only on condition of full settlement of the advance payment previously issued to him. For persons who have not submitted reports and supporting documents in spending accountable amounts within the established time limits or who have not returned the balances of unused advance payments to the cash desk of the enterprise, the accounting department has the right to deduct from it in an indisputable manner upon the next payment of wages the accountable amount of debt due to the employee in the manner provided by the current legislation.
The administration of the organization independently decides on the amount of the amounts allocated for the report, in accordance with the production need and on the basis of a retrospective analysis of similar expenses in previous periods.
The register for accounting for operations on the movement of accountable amounts and settlements with accountable persons in organizations is journal-order No. 7 - a combined register that combines analytical and synthetic accounting with a linear form of recording in a single system. The figure shows an example of a journal-order No. 7.
One line is assigned to each amount issued for reporting in the journal-order, and as the advance report is submitted, unused amounts are deposited at the cash desk or money is received to pay off the overspending, the amounts for these operations will be recorded on the same line.
The use of journal-order No. 7 eliminates the need to maintain accumulative statements, cards and turnover sheets for account No. 71 "Settlements with accountable persons", which contributes to a sharp reduction in accounting work. At the same time, journal-order No. 7 retains the chess form of the record, which is the basis of the journal-order form of accounting, in terms of deciphering the turnover on the credit of account 71 "Settlements with accountable persons."
The positional form of recording and the conduct of calculations for each advance report bring clarity to the calculations, increase the control functions of accounting.
The basis for filling out the journal-order No. 7 are expenditure cash orders for the amounts issued to employees under the report, advance reports - for the amounts spent; new incoming or outgoing cash orders - for discrepancies in the amounts received and spent. Advance reports are accepted for accounting, checked by the chief accountant for the correctness of the presentation and on the merits of information, in relation to the expediency and necessity of expenses, their compliance with the purpose of the advance, and approved by the head of the enterprise. The chief accountant processes the advance report, putting down on the documents and on the report the corresponding accounts corresponding to the direction of the expense.
The date of issue of funds under the report and the status of settlements at the beginning of the month (debit - the amounts remaining under the report, credit - the amount of unreimbursed overspending) with each of the accountable persons are entered in the journal-order No. 7. These entries are taken from the journal-warrant number 7 for the last month.
Analytical accounting of settlements in the journal-warrant No. 7 is carried out for each separately issued amount for the report. The lines of the journal-order No. 7 reflect the issued advances, the write-off of expenditure based on the approved advance report, as well as the issuance of overspending and the return of unused advances. Thus, transactions for each advance report are reflected in only one line of the order journal No. 7.
When developing the cashier's reports, the amounts issued under the report are entered in the journal-order No. 7. At the same time, the date of issue and the corresponding account are indicated, which corresponds to the current accounting procedure and accounting system in the organization.
In the event that an accountable person who is on a long business trip, or in other cases is given (transferred) an additional advance, in the section "Issued to the account", according to cash, bank and other documents, the amounts issued to compensate for the overspending are established. The amounts of unused advances transferred to the cash desk and to the current account, as well as deducted from the wages of workers and employees, are reflected. Entry in this section of the journal-order No. 7 is made on the basis of documents on the cash desk, bank and payroll.
The sums issued under the report and in compensation for overspending, as well as the amounts of returned and withheld unused advances, are reconciled by the chief accountant. Verified and approved advance reports are recorded in the appropriate columns, indicating the amounts approved for the advance report. Based on the markup of the corresponding accounts in advance reports, entries are made in the columns corresponding to these accounts.
In order to determine the amount of the total on the credit of account 71 "Settlements with accountable persons", it is necessary to add up the amounts handed over by accountable persons to the cash desk, deposited to the current account and withheld from wages, as well as the amounts written off according to approved advance reports. The total amount of credit turnover on account 71 "Settlements with accountable persons" is entered in the General Ledger. The composition of the amounts charged to the debit of accounts 10 "Materials", 41 "Goods" includes the cost of material assets at discount prices, the amount of transport and procurement and other expenses for the procurement and acquisition of material assets. The cost of acquired material assets based on the amounts in the journal-order No. 7 is determined according to a special certificate filled out on the basis of copies of receipt documents (waybills, receipt acts, receipt orders) that are attached to the advance reports of accountable persons. In practice, most often a general receipt is issued on the basis of accompanying documents for purchased material values, payment of which was made by accountable persons from the amounts of funds issued to them under the report.
In the journal-order No. 7, columns are provided to reflect the balance at the beginning of the month, debit turnovers and credit turnovers. The balance at the end of the month for each position (line) is transferred to journal-order No. 7 of the next reporting month. This balance carry forward reduces the number of entries. After the end of all entries, the journal-order No. 7 is checked and signed by the chief accountant.
Problems of accounting for settlements with accountable persons
In the course of studying the state of accounting for settlements with accountable persons at enterprises, problems typical for this section of accounting can be identified.
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In the organization, in practice, the hidden advance payment of employees of the enterprise in cash for personal needs is allowed, the issuance of which from the cash desk is issued under the guise of advances for economic needs. |
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There are cases of advance payments to employees for economic needs without specifying the fact of making targeted expenses or qualifying economic expenses as operating expenses without supporting documents. |
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There are cases of untimely reporting of accountable persons for spending the funds received under the report. |
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The advance report of accountable persons does not always correspond to the purposes of spending the funds received under the report, according to the order of the head. |
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Contradictions arise when attributing the expenses of accountable persons specific article expenses due to incorrect information provided by accountable persons. |
Improving the accounting of settlements with accountable persons
Thus, although the accounting process in the organization can be established quite effectively, and the accounting of settlements with accountable persons is quite rational, the accounting policy in relation to this aspect of accounting can often be presented in general terms, which is a rather significant drawback. In accordance with this, it is necessary to make some changes to the accounting policy in terms of concretizing the document management system and tracking settlements with accountable persons and reflecting related business transactions in the enterprise's accounting information system.
With regard to accounting for settlements with accountable persons, the following points should be fixed and prescribed in the accounting policy:
- types of primary documents used when accounting for transactions related to settlements with accountable persons, accounting for expenses incurred, the procedure for filling them out and accepting them for accounting, as well as the document flow process for these operations and settlements in accordance with the procedure for providing funds under the report in force at the enterprise;
- the procedure and time of recognition of expenses incurred by an accountable person and their attribution to the cost of the enterprise's products;
- the procedure and time for accruing debts for settlements with accountable persons;
- document the main transactions used to reflect settlements with accountable persons, and formalize the procedure for reflecting these transactions in the enterprise accounting system;
- the procedure for conducting an inventory of settlements with accountable persons;
- fix the list of expenses that should be taken into account on account 44 "Expenses for sale", made from the amounts of funds issued under the report on operating expenses;
- fully reflect the methods for assessing the costs incurred by accountable persons for compliance with the purposes of spending and attributing costs to specific items of expenditure in order to avoid possible contradictions in the accounting system.
It should be noted that when fixing the list of expenses that should be taken into account on account 44 "Sales expenses", one should also include the procedure for writing off these expenses in the cost of sales in the full amount of expenses recognized in the reporting period. Attribution of sales expenses to the cost of sold finished products forms a more complete cost.
According to the provisions of PBU 1/2008, it is possible to change the accounting policy only in some cases, which include the development by the enterprise of new accounting methods that would allow displaying a more reliable presentation of the facts of economic activity. Therefore, the proposed changes in accounting policies would not be illegal.
The implementation of these measures will make it possible to more objectively form accounting information on the status of settlements with accountable persons, to avoid possible distortions of these financial and economic indicators, which, in turn, will reduce the likelihood of making incorrect management decisions.
findings
Accounting for settlements with accountable persons in the framework of economic activity and development of the enterprise is natural and objective process in the modern economy, since the basis of the economic activity of any manufacturing enterprise is operations related to the receipt and expenditure of funds. Thus, a complete, accurate, timely and reliable reflection in the accounting of operations for the issuance of a report and the use of funds by accountable persons is necessary condition to form a reliable information picture for the management of the enterprise.
The significance of this section of accounting is due to the significance of all business transactions related to the use of the enterprise's funds by accountable persons, with which intra-economic processes are associated within the framework of the economic activity of the enterprise. The goals and objectives of accounting for settlements with accountable persons are related to the control, reliability and formalization of operations for the issuance and expenditure of accountable funds.
Legal regulation of accounting of settlements with accountable persons corresponds to the general four-level system of accounting regulation. In accordance with the chart of accounts and instructions for its application, accounting for settlements with accountable persons of funds is carried out using account 71 "Settlements with accountable persons". The reflection of the accounting of settlements with accountable persons in the accounting policy of the organization is associated with a number of aspects that are essential for accounting for the organization's cash flow, primarily cash transactions.
In this area of accounting, typical violations most often occur related to the issuance of funds under the report. At the enterprise, there are cases of inappropriate provision of funds under the report under the guise of advances for economic needs, incorrect confirmation of the commission of targeted expenses and the absence of supporting documents, untimely reports on the spent accountable amounts, and also there are contradictions on the content of the expenses incurred. In addition, the organization does not have a documented and formalized procedure for issuing funds under the report and reflecting operations for their expenditure.
Bibliography
- Federal Law "On Accounting" dated December 6, 2011 N 402-FZ (as amended on May 23, 2016).
- Regulation on accounting "Expenses of the organization" (PBU 10/99). Approved by Order of the Ministry of Finance of Russia dated 05/06/1999 No. 33n (as amended by Order of the Ministry of Finance of the Russian Federation dated 04/06/2015 N 57n).
- Chart of accounts for financial and economic activities of the organization and Instructions for its application. Approved by the Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94-n (as amended by the Order of the Ministry of Finance of the Russian Federation of November 8, 2010 No. 142n).
- Bank of Russia Ordinance No. 3210-U dated March 11, 2014 (as amended on February 3, 2015) "On the Procedure for Conducting Cash Transactions by Legal Entities and the Simplified Procedure for Conducting Cash Transactions by Individual Entrepreneurs and Small Businesses".
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