Business trips, or business trips, entail some costs, for example, travel, accommodation, communication services, etc. For this, cash is given to the traveler from the organization's cash desk. Upon returning, he must account for the amounts spent, providing checks, receipts, invoices, invoices, tickets. On the basis of these supporting documents, the accountant or the employee himself draws up an advance report (form No. AO-1).
It is necessary
- - supporting documents;
- - chart of accounts;
- - calculator.
Instructions
Step 1
Check the correctness of the supporting documents. The costs indicated in them must be economically justified. When buying with cash, you must provide a receipt and a waybill. In these documents, check the indication of the company's details, the date and time of purchase, and the name of the product. The invoice must contain the blue seal of the organization.
Step 2
Once everything is checked, start filling out the expense report. In the very top line, write the name of the company, enter the code of your enterprise (OKPO).
Step 3
Write the document number and the date of the report. Enter the name of the structural unit, indicate the reporting person, position and his time sheet number. In the line "Purpose of advance" indicate "travel expenses".
Step 4
Fill the table. First, write in the amount that was handed out. Summarize below, that is, indicate how much money received and spent. Next, write the same thing, only using the accounting language, that is, make the postings. To do this, you will need supporting documents.
Step 5
Fill out the back of the form. Enter the date and number of the document, name, cost, debit account. For example, when buying materials in the debit, indicate account 10. After the entries are made - summarize. Sign with the accountable person.
Step 6
Return to filling out the first sheet. In the table where it was necessary to indicate the accounting entries, indicate the step-by-step expenses. In the debit, enter the same account as on the back of the form, and in the credit - 71.
Step 7
Under the table, indicate how many attachments are attached to the form, for this, count the number of supporting documents. In the upper right corner, approve the report by indicating the amount in words and signing.
Step 8
Next, enter the amount of the return from the subreport, sign the document with the chief accountant and cashier.
