Nearly every leader is faced with the need to go on business trips or send employees to address any issues related to the prosperity of the campaign. Such situations, of course, involve some costs, which are called travel expenses. These costs are regulated by the norms of the Labor Code.
Necessary
- - expense reports;
- - checks;
- - receipt;
- - air and railway bmlets;
- - various accounts confirming the fact of payment for any services.
Instructions
Step 1
The organization is obliged to pay travel expenses to its employees, that is, the costs of travel, renting accommodation, as well as other expenses that are incurred with the permission of the manager. Funds must be issued to the employee against an advance report, the amount of money can be either in cash or non-cash. When issuing money, you need to reflect this in the accounting by the following entry: D71 "Settlements with accountable persons" K50 "Cashier" or 51 "Current account".
Step 2
There are business trips abroad, in this case the employee is given money in foreign currency. With such a calculation, you need to open a subaccount "Calculations in foreign currency" to account 50. Also, for accounting, the rate is set according to the Central Bank of the Russian Federation on the date of the advance report. The record is made in the accounting: D26 "General business expenses" K71 "Settlements with accountable persons" (reflected expenses for business trips) and D71 "Settlements with accountable persons" K91 "Other income and expenses (reflected the exchange rate difference).
Step 3
Documents confirming expenses during a business trip are: air and railway tickets, receipts and invoices for accommodation, various checks, as well as statements from terminals and ATMs. On the basis of all these documents, an advance report is generated. Expenses are recognized in the period in which they are incurred.
Step 4
According to PBU, the costs during a business trip are related to ordinary activities and are taken into account when calculating the tax in full. So, for example, if the trip was associated with the purchase of tangible assets, then the funds spent must be included in their cost, but if the purchase of fixed assets was carried out, then, accordingly, the costs form the initial cost of these assets of the organization.
