All employees who receive cash accountability, have to know how to fill out an advance report correctly.Therefore, the accountant should help in completing the forms, instead of doing everything himself as an employee.
be drawn up personally employee expense report in one copy.Fills in an expense report from both sides.On the front side it is necessary to write the name of the enterprise, organization department, date of completion, name, position, and specify the purposes for which were obtained funds have been spent, issued his accountability.Specifies the number of primary documents and sheets attached to the report.
in the tables of this form indicate the amount received reflect residue or overruns.On the reverse side of the list in chronological order all the supporting documents showing the amount of costs.Summing total amount of money and put a personal signature.Attached to the form the originals of all documents.Practical pasted on a sheet of A4 papers and number them.
If the accompanying documents were more than rows, applied to the advance report several forms of working parties and report on each top do the words "continuation of the expense report number ____ from ____ name."
Accountant makes notes on a form indicating the correspondent accounts, cash amounts and details of orders, which finally calculated with the employee.
Then make a mark in the accounting on the audit report, claim amount, set the date.Painted accountant and chief accountant of the company, and then fed to the approval of the head.Following the approval of expense report carried in the accounts, the balance of the money paid to the cashier of credit cash order, and the amount of overrun is handed Officer account cash warrant or credited to his account on the payroll project.
employee can write a statement requesting to withhold from his salary the amount of residue, or by management that can be done in the case of not returning the money within a month after the settlement dates.
cash from the cash register can be issued to report only those employees with whom an employment contract and are reported in full in the previous amount.First, the employee wrote his own statement with the request to give him the necessary sum of money, indicating the target costs and puts his signature.Head approves the amount, sets deadlines and means of issuing the report, puts the date and signature.After that, an accountant is entitled to issue cash personal accountability to the employee.
Transfer money can not be an outsider.Report about the money spent, it is necessary to provide, within three working days after the deadline set by the leader.Here is an example:
1. After returning from a trip need to fill out an advance report to bring the accounting department travel documents, traveling certificate, insurance, travel, baggage check, a check for pre-sale of tickets, the receipt of payment for a room in a hotel or a rental agreementa natural person.All of this - not later than three working days after the end of the trip.
2. In the case of acquisition of goods and materials for the company or to pay for services or to rent expense report receipts are applied, acts of purchase in the market, sales contracts, CAC checks, invoices - invoices, invoices within three daysfrom the date of shipment or payment for services.
3.Pochtovye costs and negotiations supported by receipts, invoices, paper checks.
expense report is provided after pre-flow of money issued as an advance.Goals purpose can be very different:
1.hozyaystvennye needs
2.pochtovye costs
3.komandirovochnye costs
4. notarial
If reimbursement of employees for travel on a business trip for a personal account, expense report is not made.By order of the head of the mission and accounting documents, accounting transfers or dispenses cash in full for your buck.No statement from an employee is not required.
