The advance report - form AO-1 - the primary document for confirming the spent funds paid earlier by accountable persons. The amount under the report is issued for the following purposes:
- travel expenses;
- expenses for business and operational needs;
- reimbursement of travel expenses incurred by the employee.
Advance payment
The advance payment is issued on the basis of the directive of the director of the organization, indicating the list of employees to whom the funds are assigned, the timing, goals and amount. Money is given to business travelers on the basis of an order to send them on a trip.
The form fills out accountable person. Documents proving expenses are submitted. The accountant checks the completion of the expense report, fixes the expense documents in the form of AO-1 and sends the form for signature to the head.
The rest of the amount is returned to the cashier of the enterprise. In case of non-return, funds are deducted from the employee’s salary, Section 137 Labor Code of the Russian Federation (deduction from wages to pay off debts to the employer).
Rules for filling an advance document
The expense report is a bilateral document. On the cover side is indicated the name of the organization, the number of the form, the date of completion. The initials of the employee, department, department (if any), where the employee works, personnel number, position are entered.
The purpose of the amount must correspond with the purpose in the order for processing funds.
The left part of the form is information about the balance of the advance payment and the amount actually spent. Line 1A for foreign currency. Reflection of funds in the form of AO-1 and repayment of debt in foreign currency occurs at the exchange rate of the Central Bank of the Russian Federation on the date of signing the expense report.
The back side of the form lists the consumables: consignment notes, travel documents and trade receipts acts and other papers. Indicate the number, date, name, amount in rubles and foreign currency (if any).
The bottom line is the signature of the accountable person.
Writing pattern
AO-1 form is filled out by both the employee of the organization who received the funds and the accountant.
What does an expense report look like? An example of filling out an employee of the enterprise is presented in the photo above. The employee on the front side of the document indicates the name of the company, initials, position, personnel number, purpose of advance payment (hospitality or business expenses) and the date of the report.
On the flip side, the employee fills in the following lines:
- paragraph 1 - serial number of the document certifying the costs;
- column 2 - the date of preparation of the expenditure document: when the purchase occurred, the trip;
- column 3 - the number of the check, waybill or act confirming the costs;
- paragraph 4 - the type of waste of funds: clerical expenses, fare;
- line 5 and 6 - amount in rubles and foreign currency according to the report.
The total amount is indicated in the line “Total”, paragraph 5 or 6.
The completed form with consumables is submitted to the accounting department.
What else is included in the expense report? A sample of the accountant filling out the company is shown in the photo above. The accountant signs the receipt of the AO-1 form from the employee. The paper shall bear the date the form was submitted. The receipt is given to the accountable person.
After checking the correctness of the document and spending the amounts, the accountant fills in the lines:
- Columns 7 and 8 - funds in rubles and foreign currency accepted for accounting.
- Clause 9 - account numbers of accounts that are debited to the amounts spent.
The title of the form is filled. The expense report contains information on the issue of funds: number, date of the document by which the amounts were issued.Information about the balance or overspending of the previous advance is put down.
In the column "Accounting" on the title of the form indicates information about the debit and credit. Information is taken from line 9 of the back of the form.
Checks the correctness of arithmetic calculations, paperwork. The form is submitted for signature to the director of the company.
After the approval of the form, the amount issued is written off and the final settlement with the employee.
The rest of the advance is returned to the cash desk of the company on the receipt order. Overused funds are paid by the company for expense cash warrant.
If the employee has not returned the rest of the amount according to the previous document, he cannot be issued a new advance.
Report deadline
Upon returning from a business trip, the employee submits an expense report. The deadline for submitting a document is within three days. 10 days - if there was a foreign trip. In case of non-presentation of the form, a violation is recorded for cash discipline.
If the tax service finds that the order is not being followed, inspectors may try to fine the organization under article 15.1 of the Code of Administrative Offenses on administrative violations. Although the law does not provide for liability.
Control over the allocated funds is the task of the enterprise.
Documents in a foreign language
If, upon arrival from an overseas business trip, an employee submits documents proving the expenditure of funds in a foreign language, it is necessary to perform interlinear translation.
Clause 9 of the Accounting Compliance Regulation governs that securities in a foreign language must be translated. Translation of primary documents can be performed by any employee who knows a foreign language. Only numbers are exactly indicated. The remaining information can not be written verbatim.
An advance report with a translation is certified by the chief accountant of the organization or another authorized person.
The report form is filled in one copy. At least three people participate in the preparation of the form: an accountable person, an accountant, a director.
