An advance report is one of the documents that is included in the financial statements. It is needed to confirm the expenditure of funds that are given to employees in the form of an advance. But the rules and features of the document do not end there.

The advance report itself has the form of a form filled out on the front and back sides. Two accountable persons must take part in filling out: an accountant and a second employee.

The unified form of the forms contains fields where each of the responsible employees signs.

The leader secures everything. These fields should be provided even for those who develop their own forms.

The employee must attach to the report all documents that can serve as evidence and justification. It is recommended to stick them on a thick sheet of cardboard, then storage will be more convenient.

Where can I download a free sample in word format?

You can download a free sample of an expense report in Word format.

Opposite the total line, write amounts both in Russian and foreign currencies.

What rules should an accountant follow?

The accountant must draw up a receipt for the accepted package of documents in the presence of the accountable person. This is done immediately after the first report is submitted. The receipt must indicate the date when the documents were received by the accountant.

The document is submitted for approval to management only after a thorough check. And agreement that there are no errors.

The manager gets acquainted with the contents of the document. If nothing is in doubt, he puts his signature, confirming the existence of the expenses themselves, as well as their compliance with the law.

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What do you need to know to fill out this document?

The accountant must perform a number of certain actions after receiving a report signed by the manager.

• You must fill out the field where it says "Spent." This indicates the amount of expenses that are officially approved by management and are based on the attached documents.
• The column is filled in separately “Remaining\Overexpenditure”. Use a simple formula to fill out this field. Why do they also use the advance report compiled the previous time? A plus sign is placed if the employee did not spend all the money that was provided to him. The number will have a negative value if the responsible person remains in debt to management.
• There is a section called "Documentary supplement". Here they write how many documents served as an appendix to the report to prove the amounts spent.
• The values ​​are calculated for a column called “The balance has been paid in\Overexpenditure has been compensated.” This is necessary to determine the very fact of depositing the balance, funds that have not been spent. They are accepted at the box office. The cashier is responsible for checking that the item is filled out correctly. His signature will confirm the absence of errors.

The form can be prepared not only on paper, but also using the 1C program, in electronic form.

Within what time frame must the responsible person submit the correct expense report?

The deadline for submitting a report is 5 days if the reporting person was given cash, and if this happened at the cash desk of the enterprise. The period is counted from the day the employee’s business trip ends.

It’s a different matter if funds were issued in the form of a corporate electronic payment device.

• When the form of payment is non-cash, the report is submitted before the end of the tenth banking day.
• With cash, the time is reduced to the end of the 3rd banking day following the last business trip day.

The use of personal means of payment leads to the fact that the rules become the same for cash and non-cash payments.

The accountant must receive reports in a maximum of three days.

What documents can serve as an application?

Without supporting documents, the report will simply not be accepted. The type of primary documents also determines whether the accountant will be able to deduct “input” types of VAT.

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There are several types of documents that are attached to the expense report:

1. When buying small items in stores. You can go to regular stores to buy stationery and other similar small items. Then buyers are given receipts, cash receipts and merchandise receipts. It is not necessary to require the seller to provide a sales receipt if the cash register already writes about the name with quantity and cost. But in this case, accountants do not accept “input” VAT. In this case, an invoice is required.
2. Small wholesale purchases for cash. In this case, employees do not buy something at retail. Then he is asked to provide a power of attorney issued by the management of the enterprise. The representative must be told to demand the following papers from the seller: a receipt for the receipt order; invoice; invoice. This is especially important for valuables that are subject to VAT.
3. Purchase of fuel and lubricants. Relevant for drivers who purchase something at gas filling stations. The rules for them are the same as for retail purchases. Drivers are given cash receipts at the gas stations themselves. This document describes the amount with prices, the number of liters along with the type of fuel used. However, there is no invoice. Costs excluding VAT include the entire amount spent on the purchase of gasoline.

On the billing day, the supplier submits a fuel sampling report along with an invoice, if the organization enters into an agreement with the fuel company and makes an advance payment for fuel and lubricants by bank transfer.

At each refueling, the driver is then simply given a receipt confirming that the fuel was received. The employee must account not for the funds received, but for the amount of fuel he had to use.

Without advance reports from drivers, settlements with suppliers become more complicated.

An advance report is a document that facilitates interaction not only between employees, but also with suppliers of various goods.

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Thanks to this document, management will have literally every penny counted. And employees will be more responsible about the funds received for current expenses.

You will learn about the procedure for filling out an advance report in 1C Accounting from this video:

An advance report is a primary document that is drawn up to report to an employee on the expenditure of money on the purchase of goods, services, and work. Let's fill out the expense report together: we will consider the entire chain of operations, the result of which will be the correct preparation of the expense report. You can download the advance report form at the end of this article.

The organization must develop and approve local regulations governing the circulation of cash, including its issuance to accountable persons. Such documents are:

• regulations on settlements with accountable persons, developed taking into account the requirements of Bank of Russia Directive No. 3210-U dated March 11, 2014 (hereinafter referred to as Procedure No. 3210-U);
• a list of employees entitled to receive accountable funds, approved by the head of the organization;
• orders on business trips;
• employee’s application for the issuance of accountable amounts (indicating the account for transferring money by bank transfer).

Thus, accountable amounts are issued only in a certain order based on the order of the director of the company and/or the application of the employee.

Issuance of accountable amounts

The general procedure for issuing funds for reporting is established in clause 6.3 of Procedure No. 3210-U. Therefore, an organization can issue accountable funds in the following ways:

• cash from the cash register;
• by cashless transfer to a bank card (see Letter of the Ministry of Finance of the Russian Federation dated August 25, 2014 No. 03-11-11/42288).

Cash can be issued to employees with whom an employment contract or a civil law contract has been concluded (see Letter of the Central Bank of the Russian Federation dated October 2, 2014 No. 29-R-R-6/7859).

Immediately before issuing funds to an employee of the enterprise's accounting department, it is necessary to check whether the employee has any debt on previously issued advances. If there is no such information (the employee has not reported on previously issued funds), he does not have the right to receive other accountable amounts (paragraph 3, clause 6.3 of Order No. 3210-U).

Advance report

The 2019 advance report form remains unchanged. Do not forget that supporting documents must be attached to the advance report.

The law does not contain requirements for the mandatory use of unified forms of primary accounting documents. At the same time, each fact of economic life is subject to registration with a primary accounting document, which is determined by clause 1 of Art. 9 of Law No. 402-FZ. Organizations have the right to choose:

• independently develop report forms;
• use the unified form No. AO-1 (approved by Resolution of the State Statistics Committee of Russia dated 01.08.2001 No. 55).

You can download the advance report form in Form No. AO-1 in Excel spreadsheet format for free at the end of the article, and an example of filling is shown in the figure below.

All used primary documents must be approved in the accounting policy (Law No. 402-FZ, clause 4 of PBU 1/2008 “Accounting Policy of the Organization”).

After receiving the funds, the accountable person is obliged, within a period not exceeding three working days after the expiration date for which the funds were issued for the report, or from the date of return to work, to submit an advance report with attached supporting documents (clause 6.3 of Instruction No. 3210- U) to the accounting department. If the advance report is not drawn up in a timely manner, then this is a violation of cash discipline (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).

Filling procedure

Let's look at how to fill out an advance report (see sample for 2019 below). For example, the unified form AO-1 “Advance report” is suitable.

The reporting person enters data in the following fields.

Filling out the front side of form No. AO-1:

• name of the organization that issued funds on account;
• Date of preparation;
• structural subdivision;
• details of the accountable person: full name, position, tab. number;
• purpose of the advance, for example: travel expenses, household expenses. needs, etc.;
• at the bottom you should indicate the number of attached supporting documents.

Filling out the reverse side of form No. AO-1:

• all details of the supporting document(s) confirming the expenses incurred;
• the amount of expenses incurred is reflected in the column “Amount of expenses according to the report.”

An employee of the financial or accounting service checks the fields filled in by the accountable person and additionally fills in the following fields:

• number;
• information about funds issued, broken down by amount: previous advances (balance or overexpenditure); issued from the cash desk for current expenses (for reference indicating currencies);
• “spent” - the approved amount should be indicated;
• “remaining/overexpenditure”—the amount of remaining funds is calculated;
• “accounting entry” - must contain entries that will be posted upon approval of the report.

After checking the correctness of filling out the document, accuracy, as well as the intended use of the issued funds, the form is sent for approval to the head of the organization.

After approval of the expense report, on its reverse side the amounts are indicated in the column “Amount of expense accepted for accounting” indicating the accounting accounts to which the expenses of the accountable person will be attributed. The advance report and the entries on it must correspond to the entries made in the accounting registers. Next, final settlements are made with the accountable person.

The detached part of the advance report is returned to the employee. This counterfoil is proof of reporting on accountable funds.

Sample filling AO-1

Supporting documents

Supporting documents can be divided into two groups:

• financial - confirm the fact of payment of funds and the expenditure of accountable amounts for their intended purpose;
• shipping documents - confirm the fact of receipt of material assets.

All supporting documents must contain the required details: name of the counterparty, date, content of the fact of economic life, quantity, cost, as well as full name, position and signature of the person who compiled the report.

Let's consider the features of filling out various types of supporting documents.

Cash receipt and strict reporting form

A cash receipt or a strict reporting form (hereinafter referred to as the SSR) confirms the actual payment (that is, the fact that the accountable person spent the money received). The forms must contain the mandatory details provided for in Art. 4.7 54-FZ.

Taking into account the specifics of their activities or the characteristics of their location, counterparties make calculations without using cash registers (clauses 2, 3, 5-7 of Article 2 of Law No. 54-FZ).

The required BSO details are:

• Name;
• series;
• BSO numbering;
• date of payment and date of registration of the BSO;
• name of the service provider indicating the tax identification number and address;
• name and cost of services;
• position, personal signature and full name. supplier employee;
• stamp (if available);
• imprint of the printing house that produced the form.

The BSO must contain information about the printing house (name, address, TIN); The series and number of the form must be printed in a special line.

Sales receipt and invoices

The sales receipt does not have a unified form. Accordingly, each organization has the right to develop forms independently. This also applies to invoices. You only need to check the form for the presence of the required details.

It should be noted that these documents are shipping documents and do not contain confirmation of payment; accordingly, they do not reduce the amount of accountable amounts, except in cases where the acquisition of goods and materials is carried out from UTII payers who do not use cash registers. In this case, confirmation of costs will be a sales receipt (see Letter of the Ministry of Finance of Russia dated January 19, 2010 No. 03-03-06/4/2, dated November 11, 2009 No. 03-01-15/10-499, dated November 6, 2009 No. 03-01-15/10-492, dated 01.09.2009 No. 03-01-15/9-436).

Invoices and UPD

An invoice is a tax document, which in this case provides the opportunity to accept VAT as a deduction from the budget. Please note that invoices to individuals purchasing goods (work, services) for cash are issued only if they have a power of attorney to receive this form (clause 7 of Article 168 of the Tax Code).

The universal transfer document is both a tax and shipping document. According to the UPD, you can simultaneously accept inventory items and take VAT into account for deduction from the budget.

An invoice and UPD are not documents confirming payment of material assets, and accordingly, they do not reduce the amount of accountable amounts.

In 2019, new forms of invoice and UPD were introduced!

Supporting documents for individual transactions

The procedure for documenting travel and hospitality expenses requires special consideration. Below we note the key points for these cost groups.

Travel expenses

After the amendments adopted by Government Decree No. 749 “On the specifics of sending employees on business trips” (hereinafter referred to as Decree No. 749) come into force, the forms of a travel certificate, official assignment and report on work performed on a business trip are not required to be filled out. Organizations have the right to stipulate in local regulations the need to fill out these forms.

If the organization decides not to use travel certificates, then to confirm the daily allowance it is necessary to attach a free-form accounting certificate to the advance report for the business trip. The form of the certificate should be approved as part of the accounting policy.

The legislation does not limit the amount of payments in the form of daily allowances to employees of the organization. The amount of daily allowance payment should be approved by order or indicated in the regulations on travel expenses. Daily allowances are exempt from payment of insurance premiums in an amount not exceeding 700 rubles for each day of being on a business trip in the Russian Federation, and no more than 2,500 rubles for each day of being on a business trip abroad (clause 2 of Article 422 of the Tax Code). In the same amount, daily allowances are not included in the employee’s income when calculating personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation).

We should not forget that when traveling to an area where the employee has the opportunity to return home every day, or when sending an employee on a one-day trip, daily allowances are not paid (clause 11 of Resolution No. 749).

E-ticket

The advance report for the 2019 business trip must be completed taking into account the opinion of the Ministry of Finance set out in letter No. 03-03-06/1/35214 dated 06/06/2017. This letter clarifies that if an airline ticket is purchased electronically, the electronic ticket receipt and boarding pass are the documentary evidence for income tax purposes.

In this case, the boarding pass must confirm the fact of air transportation services to the accountable person. As a rule, this requisite is an inspection stamp.

If there is no inspection stamp on the printed electronic boarding pass, the taxpayer must confirm the fact that the accountable person has provided air transportation services in another way.

Accounting for services provided by carriers

Very often, a luxury travel ticket includes the cost of services (meals, basic necessities and hygiene items, including bedding, printed materials, etc.).

The Ministry of Finance in letter No. 03-03-РЗ/37488 dated June 16, 2017 explained how the cost of additional services is taken into account.

The cost of additional services when traveling in luxury cars is not subject to personal income tax (clause 3 of Article 217 of the Tax Code).

For the purposes of taxing the profits of organizations, the cost of additional services is taken into account entirely as part of other expenses (clause 12, clause 1, article 264 of the Tax Code).

But regarding VAT, the opinion is the opposite: if the amount of additional fees and services is formed taking into account the cost of food services, the amount of VAT is not deductible (clause 7 of Article 171 of the Tax Code of the Russian Federation).

Entertainment expenses

None of the current regulations contains instructions on the volume and procedure for processing entertainment expenses. Based on this, the organization must independently develop and approve in its accounting policies or a special regulatory act a list of supporting documents that confirm the validity and business purposes of entertainment expenses made by accountable persons.

To correctly reflect the costs of receiving and servicing Russian and foreign delegations, we recommend drawing up the following documents (see Letters of the Ministry of Finance No. 03-03-06/4/26 dated 03.22.2010 and No. 03-03-06/1/807 dated 11.13.2007 ):

• an order appointing a commission to verify the legality of writing off entertainment expenses;
• general estimate for receiving a delegation signed by the head of the organization indicating the person responsible for receiving the delegation and a list of expenses (detailed);
• a document indicating: the purpose of the delegation’s arrival (for example, an invitation), the meeting program, the composition of the delegation indicating the positions of both the invited party and the organization;
• a certificate of spent souvenirs or samples of finished products indicating what, to whom and how much was awarded;
• calculation of the buffet service performed: indicating the type of products, price, quantity and total amount, signed by the person in charge and the person who served the table.

Documents confirming the purchase of products, souvenirs and other inventory items must be attached to the reports.

Representation expenses include expenses in an amount not exceeding 4% of the taxpayer’s expenses for wages for the reporting (tax) period. The following expenses are not recognized as entertainment expenses:

• expenses for organizing entertainment;
• vacation-related expenses.

The date of recognition of entertainment expenses issued through an accountable person is the date of approval of the advance report by the head of the organization.

Storing expense reports

For tax accounting purposes, documents must be stored for 4 years (clause 8, clause 1, article 23 of the Tax Code of the Russian Federation). It should be noted that if a loss is incurred, then documents confirming expenses must be kept for 10 years (clause 4

An advance report is a document that reflects the actual expenditure of funds by an accountable person on various transactions. Let's figure out what the general rules are, the deadline for submission and the basic procedure for preparing such reports in 2019.

Why do you need an advance report?

An advance report is a prerequisite. The employee must report on the expenses made within the prescribed period in this way.

A sample of filling out an advance report for 2019 by an accountable person refers to the mandatory reporting of the enterprise. Its main goal is complete control over financial expenses in a budget organization. With the help of reporting, you can not only check the movement of spent funds issued to fulfill the needs of the institution, but also write off the expenses incurred.

Who can become an accountable person

Accountable funds are issued by the manager to the employee of the enterprise for general production or general business expenses. The employee must report for the amounts disbursed on time through an advance report. That is why an employee, having received funds for the needs of the enterprise, is called an accountable person.

Since 2014, not only direct employees of the enterprise can receive an advance, but also freelance employees who have entered into civil contracts with the employer (clause 5 of the Directive of the Central Bank of the Russian Federation No. 3210-U dated March 11, 2014).

Accountable funds can be transferred to responsible employees not only in cash, but also to a bank card by wire transfer (Letter of the Ministry of Finance of the Russian Federation No. 03-11-11/42288 dated 08/25/2014).

The employer can also determine the circle of accountable employees in a special order. Employees, in turn, must agree with this appointment. The management order approves the list of responsible employees who can receive accountable funds.

All accountable persons must report on expenses incurred, attaching supporting documentation, and submit an advance report to the accounting department on time.

Deadline

Let's talk about the timing of the calculation. In the current financial year, the deadline for submitting an advance report by the accountable person, as well as the procedure for filling out, remained the same.

Provisions of clause 6.3. Instructions of the Central Bank of Russia dated March 11, 2014 No. 3210-U legislatively establish the deadlines for submitting an advance report by an accountable person. The documentation must be submitted on time - the report must be completed and submitted to the accounting department within 3 days after the employee returns to work.

General rules

There is no single, legally regulated formal type. An accountant can draw up an advance report using the unified form No. AO-1 or develop a personal report form by issuing an appropriate order.

Documentation can be maintained both in paper and electronic form. If the institution provides for completion in electronic form, then the JSC is signed electronically by each of the participants in the accountable process.

There are a number of generally accepted rules for filling out (Decree of the State Statistics Committee No. 55 of 08/01/2001):

1. The report is generated within a three-day period from the expiration of the period for which accountable funds were issued (it must be determined by order or regulation), the employee’s return from a business trip, or the employee’s departure from sick leave, provided that the specified day of return of the accountable account fell during the period of incapacity for work.
2. If the deadline for returning the advance money is violated, the employer may apply sanctions to the employee, including financial ones.
3. The accountant provides full assistance to the accountable person in filling out.
4. The document, completed and executed in accordance with all rules, is signed by the head of the organization.
5. The reporting is accompanied by primary documentation confirming the expenses incurred (receipts, tickets, statements, invoices).

Report form according to the unified form No. AO-1

Procedure for compilation

Information required:

• information about the institution, number and date of the document being drawn up;
• about the employee who received an advance;
• the amount of funds issued and their intended purpose;
• actual expenses (all supporting primary documents are attached).

The front part also contains data on the movement and write-off of advance payments and on analytical accounts reflecting the accounting of funds in the organization. All completed information is certified by the signatures of the responsible accountant who issued the money and accepted the return of the accountable amounts according to the advance report, as well as the chief accountant and the employee who received the required accountable amount.

The accountant fills out a tear-off receipt confirming the verification of the primary documents. After registration and tearing off, it remains with the accountable person.

On the reverse side, the employee enters a detailed breakdown of the expenses for the report, and the responsible accounting employee indicates the amount to be recorded and the accounting account through which the expenses will be posted.

Advance reporting is generated in a single original copy. Since it is included in the nomenclature internal document flow of the institution, it is not necessary to affix a seal.

Corrections excluded! If you make any mistakes, or even more so, you will have to fill out a new form.

Step-by-step instruction

Filling out an expense report will not be difficult. It must be formed in due time by the reporting employee and the accountant.

The employee who received the funds report fills out the front side.

He needs to provide the following information:

• short, full name of the organization, its code in accordance with the OKPO classification;
• details of the report - its number and date;
• next, it is necessary to leave a place for the head of the company to endorse the statements - after checking the document by an accountant, the head puts his signature, date and indicates the accountable amount in words;
• last name, first name and patronymic of the accountable person, his position, personnel number and structural unit;
• purpose of the amount issued under the report.

After entering the primary information, the reporting employee must fill out the tabular part of the report.

If you are guided by form AO-1, ​​then the employee must enter information in the left and right tables.

The left table shows data on advances:

• total amount;
• advance monetary unit - ruble or foreign currency;
• balance or overrun (if any).

The right table provides accounting information: accounts and subaccounts for which the advance will be made, indicating the exact amount of costs. This part is completed by the accountant.

The front part of the document also contains space for the resolution of the chief accountant. After checking the table information and documents submitted on time, the chief accountant writes down the reporting amount in figures and words.

If there is an overexpenditure on the advance payment or, conversely, a cash balance, this must also be reflected in the reporting. The incoming (outgoing) cash order on the basis of which transactions with balances were carried out is also indicated.

After the tabular part of the report, the accountant, cashier and chief accountant sign.

First of all, the table contains the details and names of all applications - supporting documentation (checks, invoices, tickets, receipts). It is necessary to register not only their number and date, but also the exact accounting amount and the accounts, sub-accounts on which these transactions will be carried out. The tabular part of the reverse side is certified by the signature of the person who received the advance.

At the end, an accountant's receipt is issued, which will be cut off and given to the employee. The cut-off part confirms the fact that the employee accounted for the advance payment and provided all the necessary documents. The accountant fills in the following information under his signature: Full name. the responsible employee, details of JSC-1, the amount of the advance in words, the number of supporting documents and the date on which the employee reported. The accountant signs the document only if the reporting is submitted on time.

How can an accountant check a report?

As mentioned above, the advance report must be submitted to the accounting department on time. At the same time, the company has the right to determine its deadline for submitting the report, enshrining this standard in its local legal acts, as well as in its accounting policies.

After the reporting on the advance payment is submitted to the accounting department, it must be checked. The accountant must check not only the correctness of filling out the documentation, but also the correctness of the amounts entered and their compliance with the provided checks and other supporting registers.

After the check, the accountant fills out the front side of the report and gives the responsible employee a tear-off receipt confirming the submission of advance reports.

Business trip report deadlines

In the case when an employee fills out in connection with a business trip, the registration procedure remains the same. Reporting must also be provided within three days from the moment the employee returns to the workplace, and supporting primary documents for the business trip will be travel (air and railway) tickets, invoices for hotel services, and checks. Only daily allowances remain without confirmation.

Drawed up in one copy and signed by all responsible employees.

Advance report for individual entrepreneurs

A separate issue is the reports of individual entrepreneurs and the deadlines for their submission. For example, if an individual entrepreneur has the ability to maintain business records, then he does not need to fill out expense reports. In the case of maintaining business records, an individual entrepreneur must fill out a book of income and expenses in accordance with established rules. Individual entrepreneurs must prepare financial reports for the tax office in order to ensure a correct taxation procedure. However, it is worth remembering that you can keep business records only if the entrepreneur has applied for a simplified taxation system. In such cases, reports are compiled based on actual expenses incurred and transactions recorded.

If the individual entrepreneur is on the main taxation system, then he prepares an advance report in the same order and within the same time frame as the company. According to Directions 3210-U, reporting can also be generated in specialized accounting programs.

The procedure for drawing up an advance report for individual entrepreneurs:

• the accountable person writes an application for an advance, then an expense cash order is issued for it;
• the accountable person reports on the expenses incurred, attaching all receipts;
• an advance report is generated;
• Cost data is entered into the income and expense ledger.

Thus, the presence of an advance report of an accountable individual entrepreneur who is on the simplified tax system is not mandatory. The legislation does not provide for regulatory documents establishing the obligation and deadlines for submitting advance reports for individual entrepreneurs on a simplified basis.

The situation is similar for individual entrepreneurs on UTII. All incoming and outgoing transactions are reflected in the book of income and expenses, and are confirmed by incoming and outgoing orders, respectively. All documentation and reporting are confirmed by the signature of the individual entrepreneur himself. Details of incoming and outgoing orders are entered into the accounting book according to the deadlines for their execution.

Sample of filling out reports

Ask questions and we will supplement the article with answers and explanations!

An advance report refers to primary accounting and accounting documents and confirms the incurrence of business expenses by an organization or individual entrepreneur in the course of its activities. In order to avoid problems with supervisory and inspection authorities and in order to avoid mistakes, we will consider the basic requirements for the document, the rules for its formation, the functions of accounting, and also give an example of how to fill it out.

A common case of drawing up and submitting the document in question is a business trip report, so here and further we will talk about it. However, the legislation does not make any distinctions and establishes a general form for all cases of registration of business expenses through an employee (employee) of the organization. The form of the advance report on travel expenses depends on the legal form of the entity:

• state and municipal institutions (authorities) are required to use the form that is approved by Order of the Ministry of Finance dated March 30, 2015 No. 52n;
• organizations using the document as a primary accounting document are required to use the unified form No. AO-1 approved by Goskomstat Resolution No. 55 dated 01.08.2001;
• other persons (both legal entities and individual entrepreneurs) have the right to fill out a business trip report using a locally (within the organization) approved form (which is inappropriate if there is a unified form that has been successfully used in practice and has proven its ease of use).

The above Resolution of the State Statistics Committee established the following basic requirements for reporting:

• filled in by the reporting employee and the accountant (accounting employee);
• drawn up in 1 copy;
• can be filled out manually or using various technical means (including filled out on a computer and printed);
• All documents supporting expenses must be included as attachments.

We will dwell on the requirements and rules regarding filling out specific sections below.

How to prepare an advance report for a business trip AO-1

Form No. AO-1 of the advance report is used by organizations of all forms with the exception of budgetary ones, for which a separate form is approved. If a document is used as a primary accounting document (for example, to confirm expenses when calculating taxes), its completion must comply with the rules required by law. This also applies to the timing of its preparation and submission by the responsible employee, the requirements for filling out specific sections, as well as the requirements for the attached documents.

Submission deadlines

The period during which an employee of an organization must take steps to fill out an advance report is established by two documents:

1. Regulations on the specifics of sending workers to, approved by Government Decree No. 749 dated October 13, 2008 (clause 26);
2. Directive of the Bank of Russia dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions...” (clause 6.3).

In accordance with these standards, the reporting employee must submit a business trip report within 3 working days, calculated from the date of his return to work.

Filling out sections of AO-1 by an employee

All sections of the document are named and do not pose any difficulty when filling out the expense report. It is important to consider which sections are filled out by the seconded employee, and which sections are filled out by the organization’s accounting service. The employee fills in the document:

• name of the enterprise or full name of the individual entrepreneur;
• division (branch, department, etc. if available);
• date of document generation;
• information about yourself (full name and timesheet number, position held);
• the purpose of spending the funds received (in this case, travel expenses or just a business trip);
• a table on the reverse side, where the specific expenses incurred are listed in order, indicating the document justifying the corresponding expenses and the exact amount of specific expenses.

The employee puts his signature under the table and deciphers it. After the report is submitted by the employee, it is checked and completed by an accounting employee, then submitted to the manager for approval. If the organization or entrepreneur does not have an accountant, then the employee must submit the completed document within the same time frame, but directly to the manager.

Accompanying documents

Although the business trip report form does not indicate the presence of attachments in the form of documents confirming expenses, all the rules for its preparation and submission require the employee to attach them. In the absence of confirmation, the expenses incurred by the employee are not compensated - the organization cannot take them into account when calculating and paying taxes.

Each attached document is placed in the order they are listed in the table. They are subject to numbering, as in the report. For example, the following papers may be included in a business trip report:

• travel cards (bus and railway tickets, airline tickets, a receipt confirming payment for travel, a receipt for payment for bed linen on the train, payment documents for services for issuing tickets);
• about accommodation (a unified document on the provision of hotel services, a cash receipt for payment of housing, etc.);
• other expenses agreed with the employer (invoices for communication services, documents confirming the costs of obtaining a foreign passport or foreign visa, etc.)

The list is not exhaustive and suggests the possibility of attaching other supporting documents.

Example of filling out an advance report

To generate a report, you first need to obtain an advance report form. The sample advance report (form) is approved by the Resolution of the State Statistics Committee, but its completion is not approved by legal documents. On our website you can download a verified sample of a business trip report, which does not contain errors and will help you draw up the correct document.

What does an accountant fill out?

The business trip report, after it is submitted by the employee, is completed by the organization’s accountant responsible for conducting this work. The last thing to check is all the data entered by the company’s seconded employee, and the following sections are filled in (if there are no errors):

• report serial number;
• a receipt for the report, which, in addition to the accountant’s signature and its transcript, includes the date of submission, the amount of expenses and the details of the reporting person;
• the amount of expenses accepted for accounting in the table on the reverse side and its last column;
• a table indicating the amount of the advance, the amount of funds spent and the amount of the balance;
• accounting entry.

After completing these sections, the document is submitted to the manager for approval.

Postings

The approval of the AO means that the accounting service of the enterprise must make the appropriate accounting entries and reflect all incoming and outgoing transactions in the appropriate accounts. It may be necessary not only to reflect the relevant expenses, but also to withhold amounts that were not agreed upon and accepted by the employer as travel expenses, and to reflect data on value added tax. All settlements in this case are carried out on account 71 “Settlements with accountable persons”.

An advance report is used to confirm that a business entity has incurred expenses associated with its activities. It has an approved form and established rules for its design. Part of the document is filled out by the employee himself, the other by the accounting employee, as approved by his manager. Only after this can the accounting department make all the relevant entries.

Often, a company has to make expenses using cash, which is issued to strictly defined officials. Within the prescribed period, they must submit a form such as an advance report, to which supporting documents are attached for the expenses they have incurred. The latter must be indicated in the application when issuing money. Let's look at how to fill out an advance report in form AO-1.

At the beginning of each year, it is advisable for the enterprise to issue an order to accountable persons, that is, persons who are allowed to receive funds for expenses for production purposes. Here the goals and duration of time during which the expenditure is carried out are determined.

Money can be issued on the basis of both employees of the enterprise and people hired from outside under civil contracts. It is possible to transfer them to the accountant's card.

Please pay attention! The obligation to prepare an advance report is established by the Procedure for conducting cash transactions. It can be omitted only for entrepreneurs who keep accounting in a simplified form.

This regulatory act strictly defines the list of directions for issuing funds for reporting. These include the purchase of fuel, stationery, business and entertainment expenses, etc. For some transactions, only non-cash transactions are provided. There is also a limit for cash payments between companies under one agreement, which is 100 thousand rubles.

The form of the advance report is established by the State Statistics Committee. Enterprises have the right to develop their own form on its basis, in accordance with the characteristics of their economic activity.

An employee who has received money in the report can fill it out independently or transfer it to the responsible accountant, who will automatically draw up an advance report, Form AO-1, ​​using supporting primary documents.

Based on this approved form, the company employee will need to return the unspent money. To do this you should use .

Important! Upon returning from the trip, the traveler must report the amount spent within 3 working days after returning from it.

Advance report sample filling

Advance report in form AO-1 – front side

Let's take a closer look at how to fill out an advance report.

At the top of the form the name of the company and its code are indicated according to the OKPO directory.

Below on the left, after the name of the document, you need to write its serial number and date of preparation. The right part, which begins after the words “I approve,” is filled in by the head of the company. There he indicates in words the total amount of the report, puts his position, signature, and date of approval.

Important! It must be remembered that, according to regulatory documents, a person cannot be given a report if he has not fully accounted for the previous advance. Some tax inspectorates impose a fine for this during an audit.

After this, the form is divided into two tables, which are filled out by the accountant. The left one records the cash flow - balance or overexpenditure, amount received, amount spent, final balance.

In the right table, the accountant enters correspondence accounts and the corresponding amounts.

Below, the employee indicates how many documents he provides and how many sheets they occupy.

After verification, the accountant indicates the amount in words and figures and signs it. The document is also certified by the chief accountant.

If the employee has a balance left or there was an overspending, you need to enter the number and date of the cash document and the amount of the transaction.

It is also necessary to fill out the detachable part of the advance report to register it in the journal.

Advance report on form AO-1 – reverse side

This side is a table in which the accountable person enters information about the documents provided. Each of them should correspond to one line.

Column 1 contains the line number. In columns 2 and 3 the date and number of the supporting document are recorded, in column 4 - its name.

In column 5, the employee enters the amount of the document in rubles, or in column 6 - in foreign currency.

All empty columns must be crossed out. At the end of the table, in the “Total” line, the total amount is written. After filling out, the accountable person certifies the correctness of the specified data with his signature.

The accountant, after checking the correctness of the data and the validity of the expenses, fills out columns 7 and 8, where he enters the amount actually accepted for accounting, and in column 9 indicates the corresponding account. Subsequently, the generalized data from these columns is transferred to the front side of the document.

Nuances

You can issue amounts of more than 100 thousand rubles for a report - this limit does not apply to settlements with employees. But the amount for any of the submitted documents should not exceed this limit.

If an employee goes on a business trip abroad, then you can give him accountable amounts in foreign currency. Her company independently exchanges it at the bank. In this case, this amount is indicated at the rate that was established on the date of issue.

Since 2015, it has been allowed to issue reports to contractors. He is also required to provide an advance report after spending the funds. However, in this case, the “Personnel number” column is not filled in, and “contractor” is indicated in the “Position” column.

The accountable amount can be transferred to the employee’s card. To do this, he must submit an application, and the transaction details (date and payment order number) are indicated in the “Advance Received” column.