According to the Labor Code, namely Articles 167 and 168, when sending an employee on a business trip, he retains his salary, place of work and position. Also, the head of the company must reimburse all expenses related to the business trip. These costs include: travel, renting accommodation, communication services, etc.
Instructions
Step 1
First of all, you must arrange a business trip correctly. Draw up a service assignment (form No. 10-a), issue an order and issue a travel certificate. To issue cash to the account, you must have an order from the manager on the allocation of cash. In the accounting records, reflect the issuance of money as follows: D71 "Settlements with accountable persons" K50 "Cashier" - the funds are given a report.
Step 2
The employee must report the money received within three days of arrival. As a rule, the supporting documents are checks, invoices, invoices, acts and other documents. Check if they are filled in correctly. Firstly, there must be a date of the operation, secondly, the seal of the organization that provides the services, and thirdly, the costs must be economically justified.
Step 3
After accepting and checking the documents, draw up an advance report (form AO-1). In accounting for account 71 on debit, open the one with which expenses are associated. For example, travel can be attributed to other expenses - account 91. In the context of account 71, open the employee to whom the funds were issued.
Step 4
In the event that the employee spent money out of his pocket, but provided supporting documents on time, the manager must calculate the total amount of all costs and issue an order to reimburse the amount spent. In the order, write down the purpose of expenses, grounds. For example, if an employee has spent a certain amount on communication services, then, in addition to checks and receipts for payment, he must provide an invoice detail, an invoice and an act of services performed. List all documents in the order, indicate their number, date, as well as all the details of the check (number, account, etc.).
Step 5
After that, the funds can be issued on the day of wages or immediately. The accountant must, in addition to the advance report, draw up a settlement cash document.
