If the company sends an employee on a business trip, then upon his return it is obliged to reimburse the costs associated with the business trip. This rule is governed by Article 168.1 of the Labor Code of the Russian Federation. To account for such transactions, an advance report is drawn up, and the reimbursement is made from accountable funds.
Instructions
Step 1
Report the funds to an employee who goes on a business trip. This amount is determined by the business trip order and is calculated in accordance with the norms established by law. Form a cash outflow order for the specified amount and mark the purpose of the funds. Reflect in accounting the issuance of cash on the credit account 50 "Cashier" in correspondence with account 71 "Settlements with accountable persons".
Step 2
Ask the employee to fill out an advance report on the unified form AO-1, in which he must reflect all expenses incurred during a business trip related to its immediate purpose and documented. In other words, if the employee used public transport, then he must demand a ticket from the conductor, and if he bought food, then ask for a receipt. In the absence of these documents, the accountable person has no right to demand reimbursement of expenses for any costs incurred.
Step 3
Calculate the amount spent by the employee on a business trip. All expenses should be reflected on the credit of account 71 in correspondence with the account, which characterizes the purpose of expenses. For example, if goods were bought for the needs of the company, then account 41 "Goods" is used; if hospitality expenses or expenses for food and accommodation were made, then account 26 "General expenses".
Step 4
Reimburse expenses if they exceeded the reported amount. To do this, write out the corresponding cash outflow order and open a posting in the accounting department for the specified amount: credit 50 - debit 71. It should be noted that reimbursement of expenses in this case does not apply to remuneration for the work performed, therefore it does not bring economic benefits to the employee and is not taxed.
