Many enterprises are accountable. This category of employees has a number of obligations to the company. In particular, they need to account for the money that they receive for administrative, household and other expenses. Let us further consider how accounting, settlements with accountable persons are conducted. 
General information
When employees are given money to purchase office supplies, employees are sent on a business trip or charged with paying for the services of a third-party company in cash, employees act as accountable persons. Reporting Amounts have a purpose. For documenting operations, such forms as T-9, T-10a and T-10, as well as f. AO-1. Reflects information about funds used by accountable persons, score 71 in correspondence with other articles.
Nuances
Who can carry out expenses with the money of the enterprise? Reporting persons are exclusively employees of the enterprise. Outsiders cannot act in that capacity. In fact, any employee of the company can be accountable. However, as a rule, the circle of such employees is limited. In fact, an enterprise does not need each employee to allocate funds.
The timing
If accountable persons receive money, then they are indicated for what purposes they are intended and for what period. Within three days after the expiration of this period, the employee must return the balance. At the same time, he reports on where they were spent. If the term of the order is not specified, then it shall be considered equal to three days from the date of issue of the money, and for business travelers, three days from the date of return. If the trip was abroad, then the period increases to 10 days.
rules
The cash desk procedure provides for a requirement that as long as there is a debt of accountable persons (information on previously issued funds has not been provided), new advances are not issued to them. As a rule, it is recommended to approve the list of such employees by order of the head. The act shall indicate what amounts and when were issued, as well as the period by which they need to report for them.
The rationale for spending
The money is received by those employees who need it, and for such a period as is considered reasonable. The legislation does not provide any restrictions on these issues. However, when issuing funds, the manager should be guided by common sense and production necessity. For example, an employee can be given 60 thousand rubles. for the purchase of computer equipment or a trip on a business trip to conclude a profitable transaction. But if the same amount will be provided to the employee for the purchase of stationery, then this may cause suspicion among the regulatory authorities. During the audit, most likely, it will be suggested that the company issued the employee a loan in this way. Accordingly, the company will be recognized as a tax violator because it will reduce the base for personal income tax.
Design sequence
Reflecting settlements with accountable employees, the first operation should be the issuance of funds, and the second - a report. Often, quite a serious mistake is made in enterprises. First, the employee acquires something, then reports on purchases, and he is reimbursed for expenses. These amounts, like the employee himself, are not accountable. In fact, in such a situation, the company did not instruct the employee, respectively, did not give him money.An employee spends his money, acquires something on them, and then the company buys material assets from him. In this case, no accountability can be said. A transaction is concluded - an enterprise acquires property that belongs to it from its employee. 
Base
Reporting persons usually receive money from the cash register. For this it is necessary to have a reason. As one of them may be, for example, the order of the head. The act indicates the need to issue funds to a specific employee regularly or at a time. The manager may also indicate "pay" or "issue" on some document. For example, it could be memo. Such a resolution shall be affixed by the head or his deputy, director of the branch or chief engineer, and so on. Other employees may only order funds if they have the appropriate authority.
Documents
In the workflow schedule and accounting policy, it is necessary to establish a list of securities, in accordance with which the accounting department will issue warrants for the issuance of funds. The advance report (f. AO-1) acts as the main document. A power of attorney is also used. It is a document granting the bearer the right to perform the actions specified in it, on behalf of the subject issuing it. If the power of attorney is written out for the employee, then he will perform operations on behalf of the company. Accordingly, all documents that he will receive are executed in the name of the company. He will be given an invoice, waybill, and other papers allowing him to present VAT offsets. In the absence of a power of attorney, the employee is perceived by other companies as a private person. In this case, he will receive sales and cashier's checks. However, the perfect spending can be accepted by the company. 
Power of attorney
The document is executed in one copy. The power of attorney must be registered in the appropriate journal and handed over to the employee. The accountant retains the spine of the document on which the details are indicated. Due to the fact that the employee acts on behalf of the enterprise in another company, the power of attorney will remain there. After the employee returns, the accountant will make a note in the spine about the execution of the order. The document indicates the validity and date of issue. If the period is not defined, then it will be valid for a year.
In the absence of a date of issue, the power of attorney is considered invalid. For registration receipt of material assets applied f. M-2.
Reporting Persons: Postings
Consider some of the entries that an accountant makes:
- Db sc 71 cd 50 - the issuance of funds from the cash desk for business expenses or a business trip.
- Db sc 60 cd 71 - repayment of employee debt to the enterprise on behalf of the employer.
- Db sc 10 cd 71 - the acquisition of inventories.
- Db sc 20 (26, 44) Cd 71 - write-off of expenses incurred by the employee on behalf of / travel expenses.
- Db sc 50 cd 71 - refund of the balance.
Report
It is filled in by the employee himself, not by the accounting employee. Often for this reason, in many enterprises, the circle of employees who are given instructions related to cash payments is very limited. Not every employee can immediately issue an act without errors. It is worth saying here that many accountable persons fill out the form using the 1C program. After that, the document is printed and signed. The report is submitted to the accounting department along with all the documents confirming the expenses. The specialist accepts them and tears the receipt along the cut line from the form. The accountant must fill it out and hand it over to the accountable employee. This receipt serves as confirmation that the employee has handed over all the required documents. From this moment, responsibility for them is transferred to the accountant. 
Conclusion
Expense report must be submitted to the manager for signature. Without it, the accountant does not have the right to accept the document. After signing the act, the employee will be considered accountable to the company for the amount issued. If it turns out that the funds are not returned, the employee transfers them to the cashier. In some cases, he may transfer the debt to the payroll.
