Creating an advance report in 1s. Accounting info. Issuance of funds on account

Accountable amounts require precise control. It is for this purpose that the advance report is used.

With its help, accounting establishes the purposes for spending funds and their documentary evidence, as well as the presence of a balance or overspending and the nature of further settlements with the accountable person.

What is it and why is this document needed?

An advance report (later in the text - AO), first of all, is a primary document in which the accountable person reflects the directions of spending the funds issued to him and confirms these expenses with documents.

Also in this document is reflected a lot of other information, in particular:

And the achievement of all these goals is possible only with the competent and timely preparation of an advance report.

Design rules

The advance report can be drawn up either on paper by hand or printed on paper using software, or in electronic form.

But this is a more complicated option because:

registration of an electronic document will require the access of many persons to the database;
To sign such a document, all parties also need electronic document management, since the JSC needs to bypass several persons at once - the chief accountant or accountant, the manager and the cashier.

The AO must be filled out accountable person in one copy. This is directly stated in the Directive of the Bank of Russia dated March 11, 2014. No. 3210-U: a person who spent cash in the interests of the company must present an advance report to the accountant or chief accountant for verification with all documents that confirm the expenses made by the specified person.

But the accountable person fills out only his part of the document. And the accounting department, after checking the expense report, has its part, where it is necessary to enter entries, indicate a decision regarding the acceptance of expenses for accounting, etc. However, in practice, the expense report is prepared by the accounting department and this is not a violation - after all, the document itself is presented, the expenses in it are confirmed by documents, there are signatures and the report is approved.

Despite the fact that Directive No. 3210-U does not establish what exact form the expense report should have, in practice it is suggested two versions of it:

own development of the enterprise on the basis of the Law on Accounting No. 402-FZ;
a unified form, which is now not mandatory, approved by the State Statistics Committee of the Russian Federation in its Resolution No. 55 of 01.08.01. However, it should be taken into account that this Resolution states: JSC is a document intended for accounting for funds. This means that, to a greater extent, the advance report is a cash document, not an accounting document. And it will be more expedient and easier to use a ready-made form, rather than developing it yourself.

JSC must be provided by an accountable person within 3 working days (and no longer) from the expiration of the period for which funds were issued to him upon application, or from the date of his return to work. The deadline for submitting the report is usually approved in the accounting policy of the enterprise. And the deadline for submitting a specific report, without contradicting the one approved in the company’s Accounting Policy, is set when the head of the enterprise signs an application for the issuance of money for the report. This document indicates the period for which these funds are issued.

The joint stock company is presented either to the accounting department or to the head of the enterprise.

Subscribes document by several persons:

accountable person - when drawing up and submitting a document;
accountant or chief accountant - upon acceptance of the document and after checking it;
by the manager - after verification by the accounting department;
an accountant or cashier - upon receipt of the balance or issuance of overexpenditure of accountable amounts. The issuance of new amounts for reporting is possible only if the debt on the previously issued amounts has been fully repaid.

As soon as the expense report is verified, it is accepted for accounting. This document is usually stored in the accounting department for at least 5 years.

What an advance report is and the rules for filling it out using 1C8.2 is described in the following video:

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Filling procedure

First of all, the number and date of the document are entered. The number must be provided by the accounting department, and the date of the document is the day it was filled out (not submitted!).

After accountable person on the title page puts down what he knows for sure:

Before you start checking AO, upon acceptance of the document, the accountant must fill out a tear-off receipt and hand it over to the accountable person.

All remaining sections must be filled out by the accounting department. Moreover, filling begins on the reverse side of the expense report, where are checked first all records made by comparing them with supporting documents.

enterprises;
employee personnel number;
full postings are made with the total amounts for the accounts;
The final amount is set for approval based on the verification data.

As soon as the manager has confirmed the advance report, the final payment is made based on it.

Some nuances of drafting

Depending on the reason for spending accountable funds in the column “Purpose of the advance” it is placed either “for business purposes” or “for a business trip”.

Based on this, a list of documents confirming the expenditure of money in case of business trip will be supplemented with tickets. Daily allowances issued to a business traveler are not included in the advance report, but are usually issued separately. Otherwise, the daily allowance will have to be reflected in the advance report.

If, when spending funds for household needs, a receipt was issued as confirmation of payment, then the advance report should include next posting:

D 60 “Settlements with suppliers and contractors” K 71 “Settlements with accountable persons”.

This receipt must be accompanied by invoices (for example, ),. If they are not there, either they were received earlier and the accountable person was simply paying for a transaction that had already been completed, or these documents have not yet arrived at the enterprise. And then this expense will be reflected as an advance to the supplier until the documents for goods, products or work arrive in the accounting department.

In case there is cost overrun, then the accountable person does not need to fill out an application for them. But it is recommended to attach an explanatory note from the accountable person regarding the fact of the overspending of funds. This explanatory note is written in free form. The signal for settlement will be the approval of the advance report by the manager. Otherwise, the next time the employee receives money for reporting, the employee will have to indicate the carryover amount of overspending in the advance report. Moreover, he will not be able to make an internal offset on the amounts. Those. if there is a balance on another accountable amount, you will have to indicate both the current balance and the carryover overexpenditure. But until the manager approves the JSC with overspending.

Step-by-step instructions for filling out AO in the 1C program (version 8.2 and 8.3)

To fill out the AO, you must first go to the “Cashier” or “Production” tab - this document is available in both. Next, click on “Advance report” - an empty journal or one with documents will appear. This journal has an "Add" button. This button allows you to open a new report. As soon as a new report is opened, you can immediately see that it already contains the organization and the date of completion.

The line “Individual” (accountable person) is filled in through the list of employees.

The “Advance” tab indicates the amount that was issued to this person on account. To do this, select from the list one of the documents for which funds were issued. This list appears when you click on an empty line. Using the document selected from this list, you can get into their list and add it to the expense report using the “Select” button.

In the “Destination” line (below, in the “Advance” tab) you need to enter “household expenses” or “business trip”.

In the “Products” tab, you should add all the goods that were purchased by the accountable person by adding lines. Rows are added through the button of the same name. Price, quantity, availability of taxes and other details are entered from the documents on the basis of which this report is compiled.

The postings are made automatically, but you need to check their correctness.

The “Payment” tab is used only when the accountable person made a payment and not a purchase of goods, for example, for the Internet, telephone, etc.

The “Other” deposit is used if the employee went on a business trip.

The procedure for filling out an expense report in 1C 8.3 is outlined in the following video lesson:

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

Example expenses:

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

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

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

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

The document has several tabular parts:

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

Debiting from the current account;
Issuance of monetary documents:

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

Checks;
Invoices;
Invoices:

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

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

On the bookmark Other All other expenses are reflected:

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

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

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

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

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

Let's fill in the fields Base and Application:

Posting the document Cash receipt order

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

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

How to fill out an Advance report in 1C 8.3

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

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

RKO, which was formed earlier:

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

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

All that remains is to conduct an advance report.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Fill in:

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

If there is information on the supplier and invoice, then indicate it in the appropriate columns.

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

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

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

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

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

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

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

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

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

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

Accountants very often encounter the need to create advance reports when making cash payments to employees. This document is necessary to confirm the amount spent or monetary documents previously issued to the employee.

Let's give a simple example. The employee was given a certain amount to purchase a ticket. Upon his return, he provides this ticket to the accountant in order to confirm how much money he actually spent. Then the accountant makes an advance report based on it.

Many more examples can be given. This includes the purchase of materials, goods (stationery, household equipment, etc.), fees, daily allowances, postage and much more.

In this article we will look at the step-by-step instructions for creating an expense report in 1C 8.3 and provide a sample of how to fill it out.

Issuance of funds

First of all, the employee is given money or monetary documents. This operation can be completed in 1C 8.3 through cash documents and monetary documents, respectively. They are located in the “Bank and Cashier” section.

In addition to the above methods, you can use debiting from a current account, but in our example this option will not be considered, because this type of transaction is more often found with cash rather than non-cash payments.

Below is an example of issuing cash to an accountable person. It generates postings for accounts Dt 71.01 – Kt 50.1. The accounting account is substituted, but it can be changed when filling out the document.

This document is also used in cases where there is an overexpenditure of issued funds. Simply put, the employee was given 1,000 rubles, and he spent 1,500 rubles with the permission of the manager. The difference of 500 rubles should be paid in cash.

Preparation of an advance report in 1C

The design of this document is almost the same in both version 3.0 (8.3) and 2.0 (8.2), so this article is suitable for everyone.

To make a new advance report, you need to go to the “Bank and Cashier” menu and select “Advance reports”. In the list form that opens, click on the “Create” button.

First you need to select the employee for whom the document and department are being drawn up.

The first tab lists the documents by which the employee received these funds. The currency and amount will be entered automatically.

Let's briefly look at the contents of the remaining tabs:

The “Goods” tab contains a list of inventory items that were purchased by the accountable person. When you specify accounting accounts for these goods, receipt transactions will be generated.
The third tab contains data on returnable containers that the employee received from the supplier.
The “Payment” tab contains data on the amounts paid by suppliers for previously purchased goods, prepayment.
On the “Other” tab, other expenses are indicated. In our case, we will report on this tab.

Before printing, you need to proofread the document. The printed form of this document is located in the “Print” menu - “Advance report (AO-1)”.

As we can see in the printed form and at the bottom of the document form, this employee has overspended.

This means that he spent more money than he was initially given. In our example, the difference of 100 rubles will be reflected in account 71.01. As previously stated, the difference in amounts must be returned to the employee using a cash document document for cash disbursement.

See also video instructions for filling out an advance report in 1C:

We learn to draw up expense reports using examples (1C: Accounting 8.3, edition 3.0)

2016-12-08T12:30:37+00:00

In my observation, for novice accountants, preparing expense reports is a significant challenge at first.

Today we will look at the basics of this matter, as well as the most popular cases from life. We will perform all experiments in 1C: Accounting 8.3 (edition 3.0).

So, let's begin

It’s not for me to tell you that 71 accounts are responsible for settlements with accountable persons in the accounting department:

Issue assets is reflected to the employee on the debit of this account, and write-off - on the credit.

Well, for example, they gave out 5000 against a report from the cash register:

Why did I say assets? This is because we can give the employee:

Cash (from the cash register through cash register)
Non-cash funds (transfer from the organization's current account to the employee's card account)
Financial documents (for example, plane tickets for a business trip)

Let's look at each of the examples listed above.

Cash withdrawal from the cash register

To issue an advance from the cash register, we issue a cash receipt order (in the top three, this is the “Cash Withdrawal” document):

In the type of operation we indicate “Issuance to an accountable person”:

The wiring turned out like this:

Issuance of non-cash funds

In this case, the funds are transferred to the employee’s card account (the account to which a bank card is linked, with which the employee can withdraw this money).

In the troika, this operation is formalized by the usual document “Write-off from the current account”:

Also, do not forget to indicate in the form of the “Transfer to an accountable person” operation:

The wiring turned out like this:

Issuance of monetary documents

A monetary document can be, for example, a plane ticket that an organization purchased for an employee who is going on a business trip.

After purchase, this ticket is accounted for as the debit of account 50.03:

When issuing this ticket to an employee for reporting (before a business trip), the accounting department draws up the document “Issue of monetary documents”:

And on the “Cash Documents” tab this very ticket is indicated:

The posting turned out like this (the ticket was written off from account 50.03):

I will specifically mention:

We have the right to issue reports only to employees of the organization - persons with whom we have concluded an employment or civil law contract.
The list of such persons is approved by a separate order of the head.
The same order stipulates the maximum period within which the employee must report to the accounting department; if an employee goes on a business trip, this period is automatically extended until his return.

Employee reports

But assets are given to an employee for a reason, but to fulfill a certain official assignment. Therefore, the moment comes when the employee must report to the accounting department in form AO-1.

This is a printed form that indicates:

everything that we gave to the employee for reporting
everything he spent this money on (or didn’t spend it, or maybe there was an overspending)
Supporting documents (checks, invoices, acts, tickets...) are attached to this form.

Here is an example of the AO-1 form:

This report (AO-1) is compiled by the employee together with the accounting department and approved by the manager. At the very bottom, the number of documents and sheets on which they are attached to the report is indicated (checks are usually pasted in whole packs onto A4 sheets).

So, in order to print such a report (AO-1), write off debt on 71 accounts from an employee, and also accept expenses in the top three, there is the document “Advance report”: