Any organization is faced with the need to use accountable funds that can be spent both on the needs of the company and on the employee's travel expenses. In any case, the accountable person will be obliged to fill out an advance report, which indicates information about all the funds spent within the framework of the issued subreport. For this document, certain rules have been established for filling out and accepting for accounting in the company's accounting department.
Instructions
Step 1
Submit an application to the head of the enterprise for the issuance of money in a submission, in which you must indicate the required amount, the date of receipt and the purpose of receiving the advance. After the approval of the accountable amount by the manager, it is necessary to check whether the balance of the previous advance has remained on this employee. Accountable money is issued from the organization's cash office, while a cash outflow order is filled in according to the form No. KO-2, approved by the decree of the State Statistics Committee of the Russian Federation No. 88 of 18.08.1998.
Step 2
Accept an expense report and supporting documents from a business employee within three days of making an expense or returning from a business trip. The report form is a two-sided document. The accountable person must fill in the front side with data about himself, and on the back side, information about the actually spent money is entered in columns 1-6.
Step 3
Check the correctness of filling out the advance report and the completeness of the documents provided, which confirm the fact of the expenses incurred. Fill in columns 7-10 on the back of the report, which indicate the data on expenses that are accepted by the accounting department for accounting.
Step 4
Approve the verified report with the signature of the plant manager or authorized person. If the accountable person has spent less than was issued, then the unspent amount must be returned to the cashier with the creation of an incoming cash order. If more was spent than was reported, then the employee needs to issue the amount of overspending on the cash outflow order. If part of the amounts was spent in foreign currency, then they are reflected in the advance report in rubles at the exchange rate of the Central Bank of the Russian Federation as of the date of the document. All documents related to the reported amounts must be supported by the advance report.
