In the course of financial and economic activities, an enterprise is often faced with the need to purchase material assets or pay for various works both by bank transfer and by cash. In this case, the employee receives accountable money to perform actions on behalf of the company, which are written off to the accounting department on the basis of accounting regulations.
It is necessary
- - outgoing and incoming cash order;
- - an advance report in the form No. AO-1.
Instructions
Step 1
Issue cash to the account according to the rules established by the Procedure for conducting cash transactions. The issuance of accountable money is carried out through the cash office of the enterprise with the registration of the corresponding cash outflow order, which indicates the full amount and the purpose of the funds. This operation is reflected by the accountant as a debit of account 71 "Settlements with accountable persons" with correspondence in account 50 "Cashier".
Step 2
Fill out an advance report in the form No. AO-1, which reflects all the information about the waste of the accountable money. Attach receipts, invoices and other documents to the report that confirm the indicated amounts of expenses.
Step 3
Write off the reported money spent. If goods were purchased, then in accounting they are written off to the debit of account 41 "Goods" with correspondence on account 71. If material values were purchased, then the subreport is debited to account 10 "Materials". Representation and travel expenses are written off to the debit of account 26 "General business expenses". If the employee took money to pay for the services of suppliers or contractors, then the submission is reflected in the debit of account 60 "Settlements with contractors and suppliers".
Step 4
Calculate the amount of unspent accountable money and carry out their return to the cashier with the registration of an incoming cash order. To do this, a debit is opened on account 50 with correspondence on account 71. In the event that the accountable person has not returned the balance of funds within the established time frame, it is necessary to open a credit on account 71 with correspondence on account 94 "Shortages from damage to valuables."
Step 5
Subsequently, write off this amount from the employee's salary by opening a debit of account 70 "Payments with personnel on wages" with an appeal to the credit of account 94. If the shortage cannot be reimbursed, then the balance of the accountable money is written off to the debit of account 91.2 "Other expenses".
