According to the procedure for conducting cash transactions No. 40, approved by the decision of the Board of Directors of the Central Bank of Russia, earmarked funds can be issued only to accountable employees of the enterprise and with the obligatory condition of a subsequent cash advance report. This report is filled in by both the accountant and the accountable person, no later than three days from the time of the last day on which the targeted funds were issued.
Instructions
Step 1
Take the standard form of the cash statement, drawn up in the form approved by the Order of the Ministry of Finance of the Russian Federation of December 13, 1993. A sample of this document can be found on specialized accounting sites on the Internet and can be downloaded free of charge.
Step 2
Complete the main body of the cash statement. This should be done by an accountant, not an accountable person. Enter the number of the report and the date of its execution in the form. Then indicate the passport details of the reporting person, his position and the name of the unit in the enterprise, as well as his personnel number, if any.
Step 3
In the table on the front page of the form, fill in the columns on the amount of the advance that was issued to the accountable person, the amount of the balance, or the cost overrun, if any. If the advance was issued in foreign currency, you must indicate this on a separate line.
Step 4
Fill in the boxes in the table on the right with any information about the expenses that the reporting person will provide. Each column of expenses of advance funds must be confirmed by appropriate documents (checks, travel tickets, invoices for goods, and so on). In case of a documented recalculation, make a note about this on the front side of the form in order to subsequently return the money spent to the accountable person.
Step 5
On the back of the document, fill in the columns with the details of the expense documents. This should be done by an accountable person. The task of the accountant is to check the correctness of all the data provided. Columns 2, 3, 4 fill in the format "document name - number - date". In column 5, type in the amounts for the submitted accounting documents. Complete filling in the columns with information on the amount of expenses accepted for accounting (column 7).
Step 6
Indicate in the tear-off receipt on the back of the form information about the accountable person, the documents handed over to him and the balance of accountable funds (or overspending). Write that all information provided on the cash advance statement has been verified by the company's accountant. Sign, tear off the receipt and give it to the accountable person.
