Carrying out economic activities, the head of the company uses funds for various expenses, for example, for business trips or for the purchase of office supplies. Moreover, he can take cash from the cash register not only himself, the funds are also given accountable to other employees.
Instructions
Step 1
Funds are issued only from the organization's cash desk. Therefore, if you have cash in your checking account, you must first withdraw it using your checkbook. Some banks require you to indicate the purpose of the amount in the check, for example, the purchase of fuel and lubricants, business expenses. Reflect this operation in accounting as follows: D50 "Cashier" K51 "Current account" - funds have been withdrawn from the current account. Also draw up a cash receipt for the withdrawn amount.
Step 2
Issue the cash accountable to the employee. As a rule, the manager must issue an order on the allocation of a certain amount, this administrative document also indicates the purpose, for example, the purchase of fuel. Issuance of funds, file a submission with a cash invoice, in which indicate the accountable person and his passport data. In the accounting, reflect this as follows: D71 "Settlements with accountable persons" K 50 "Cashier" - cash is given out. Moreover, in the context of 71 accounts, select the employee to whom the cash was issued.
Step 3
After three days, the accountable person must account for the money received, if he went on a business trip, then he must submit a report after it. For the amount spent, the employee must have supporting documents (checks, invoice), for which an advance report is subsequently drawn up. Record these amounts in your accounting records as well. To account 71, open the account to which the costs relate. For example, an employee bought fuel with accountable funds. The posting will look as follows: D10 "Materials" subaccount "Fuel" K71 "Settlements with accountable persons" - purchased fuel for accountable funds.
Step 4
In the event that the sums of the account are not returned on time, make entries in the accounting records: D94 "Shortages and losses from damage to valuables" K71 "Settlements with accountable persons".
Step 5
After that, deduct the amount from the employee's salary, make a note: D70 "Payments to personnel" K94 "Shortages and losses from damage to valuables."
