A significant part of the expenses that an employee incurs during a business trip, especially if they belong to the category of business, is borne by the organization. And to keep track of financial expenses, it is necessary that the accountant wrote them off from the accounts of the enterprise. How can he do this?
Necessary
- - a business trip order;
- - calculator.
Instructions
Step 1
Determine how much the company should issue to the employee to compensate for expenses. According to the law of the Russian Federation, the employer must pay the employee travel to the place of business trip, his accommodation in a hotel or rental housing for the duration of his stay in another city and country, as well as per diem. The specific amount of daily subsistence allowance is not stipulated in the law. It should be determined by the internal orders of the company's management. Per diem amounts may differ depending on the place of travel or even be assigned individually according to an employment contract or a business trip order. The organization can also pay separately for other expenses of the employee, for example, representation expenses and gifts to business partners. This information can be obtained from the order for sending on a business trip.
Step 2
Calculate your daily allowance amount. They depend on the number of days that a person spends on a business trip. The countdown begins from the moment a person leaves the territory of the settlement where the organization is located. For example, if an employee flies on a business trip on September 15 on a plane departing at 23.30, then he should start receiving daily allowances from the day of departure, that is, from September 15.
Step 3
Correctly include information about travel expenses in the accounting records of your business. All travel related payments must be recorded under the category “Expenses from ordinary activities”. In some cases, for example, if a business trip is associated with the purchase of new equipment, then all expenses for it are entered into the column of the enterprise's expenses related to this type of activity.
The money itself is debited from the company's accounts designated as "Main production", "Production costs" or "Household expenses". In this case, the documents reflect the purpose of the payment, "Payment to an employee for accountable travel expenses."
