The document that confirms the spending of the advance is called an advance report. As a rule, tax inspectors profit from advance payments. Therefore, it is so important to know how to shape them. Otherwise, fines cannot be avoided.
It is necessary
- - reporting amounts,;
- - actually incurred expenses;
- - cost overruns or balance of reporting amounts.
Instructions
Step 1
The issuance of money in the hands of an accountable person (an employee of the company or a proxy) requires an advance report. It indicates the amounts spent, the money issued to the account and the balance from them. Documents that confirm the expenses incurred are attached to the advance report.
Step 2
After the expense report is checked by the accounting department and approved by the management. Only after that the advance payment is written off in accounting. Persons who received cash on account of the report are required to provide the accounting department with an advance report on the amounts spent within 3 working days after returning from a business trip.
Step 3
The company needs to have a list of employees who can receive money on account. Your employees should be aware that money can only be released into accountability after the previous amounts have been deposited, and that one employee cannot transfer the money received into accountability to another person. This will help you avoid problems with the tax office.
Step 4
Filling in advance reports is regulated by the resolution of the State Statistics Committee, which clearly states that only an accountable person can draw up an advance report, necessarily confirming the document with his signature.
Step 5
Upon receipt of the goods, make sure that, in addition to the sales receipt, the accountable person has ordinary invoices and invoices with allocated VAT in their hands. They are needed so that the company does not lose money on VAT tax deductions. Pay attention to the presence of cash register receipts with a detailed decryption of the purchased item.
Do not forget about the cash settlement limit, for overspending you can get a fine (15.1 of the Code of Administrative Offenses of the Russian Federation).
Step 6
Often accountants have to capitalize money from the "black cash register" in official accounting. In this case, it is better to leave small amounts in the account of the employees, and then draw up an advance from the cash desk and overspending.
