On business affairs, the employee is sent on a business trip to another city. Under the report, the employee is given money, on which he must report to the head of the organization. To do this, the accountant fills out an advance report, the unified form of which was approved by the decree of the State Statistics Committee of Russia No. 55 dated 01.08.2011.
It is necessary
- - the form of the unified form of the advance report,
- - documents confirming the employee's expenses during the business trip,
- - company seal,
- - employee documents,
- - documents of the organization,
- - calculator,
- - incoming and outgoing cash orders.
Instructions
Step 1
In the form of an advance report, enter the name of the enterprise in accordance with the constituent documents or the last name, first name, patronymic of an individual, if the legal form of the company is an individual entrepreneur, as well as the company code according to the All-Russian Classifier of Organizations and Enterprises.
Step 2
Like any accounting document of the enterprise, the advance report is assigned a serial number and date of preparation. Indicate the name of the structural unit, position held, surname, initials of the reporting person.
Step 3
Enter the amount that you gave to the traveler on a business trip, calculate the expense of funds, confirmed by the submitted documents (tickets, cashier's checks, receipts, etc.). If you find that the employee has spent a larger amount than what was given out on the report, write the figure obtained by subtracting the money spent from the issued money in the overspending column. If the specialist has spent less than the amount issued from the organization's cash register, indicate the number of the balance.
Step 4
Enter the amount of the advance report, that is, the amount that the reporting person spent during the trip. Indicate the number of documents and sheets of attached documents.
Step 5
The advance report is signed by the accountant who draws it up, indicating the position, surname, initials, the chief accountant and the cashier, who, in turn, accepts from the employee the balance of funds on the receipt order or issues the amount of overspending on the cash outflow order, indicating the number and date of the orders.
Step 6
On the reverse side of the advance report, the accountant for each attached document enters its number, date, name, expense amount, as well as accounting entries for the debit of accounts, subaccounts. Calculate the total cost of the supporting documents, familiarize the traveler with an advance report against signature.
