Material assets at enterprises can be issued to employees for various business and operating expenses. This can be the purchase of inventory items, payment for the services of various third-party organizations, and also travel costs can be attributed here. The implementation of such funds should be reflected in a document such as an expense report.
At the moment, there is a unified form of an advance report - N AO-1, which is approved by a special resolution of the State Statistics Committee of Russia. It is used by almost all legal entities, regardless of the type of property at their disposal.
What is an expense report
Basically, an expense report is a two-sided document that is usually completed by the accountable and the person holding the accountant position. A document is drawn up in one copy, as for the carriers, this is an electronic and paper form of the report. According to the law, such a paper does not have the right to be stored only in one electronic form, it must be printed out and then signed by the manager, accountable employee and accountant.
The document is submitted no later than three days after the expiration of the period for which a certain amount was issued or after returning from a business trip.
What fits into an expense report
On the reverse side of this paper there are columns 2-4, which indicate the main details of the documents that will confirm the costs incurred. This can include the number, date and name. Column number five indicates the amount of costs for these columns. There is a special section to fill out if the funds were issued in foreign currency.
The advance report must be accompanied by documents that are required in the form. Here you can note such papers as sales and cash receipts, cash receipts, invoices, as well as various transport documents, such as travel coupons.
The main part of the report is completed by the accountant. It is important to carefully check all the information reflected in the document. For example, whether there is targeted spending of material resources, the availability of all the necessary documents is checked, as well as the literacy of their execution. Only then does the specialist start filling out the report.
This paper must be assigned its own number and date. On the front side, the accountant writes down the name of the structural unit where the person under the report works, his personal data and the position held.
The accountant signs the advance report on the front side, and the person who must account for the money puts a mark on the back. Only after that, the document is provided to the head, who, with his signature, will approve the report for the specified amount, indicating it in words and in numbers.
