Settlements with employees for advances issued and accountable amounts constitute a sufficient number of transactions that are carried out by the accounting services of each business entity. Controversial issues arise in the preparation of documentation to confirm expenses made by accountable persons. In this regard, the question of where you can get or download an advance report (form) remains relevant.
What does an advance report consist of?
The composition of the advance report form can be presented in three parts (Table 1).
Table 1. Composition of the advance report form
| Part number | Who fills it out | What information is reflected |
|---|---|---|
| Part one | The first part of the advance report form indicates:
|
|
| Part two | accounting officer | The receipt is the second part of the advance report form and is detachable, it reflects information about the acceptance of the prepared report for verification, and indicates the following information:
|
| Part three | accountable person together with an accounting employee | In the third part of the advance report form, which is printed on the reverse side:
|
The second part is detachable, presented in the form of a receipt, which is given to the accountable person, who reports for the expenses incurred under this document.
The third part is the reverse side of the advance report form.
An advance report can be prepared in the following forms:
- on paper;
- in electronic form.
When generating a report in electronic form, an electronic signature is used by all employees who participate in filling it out (Letter of the Ministry of Finance dated August 20, 2015 No. 03-03-06/2/48232).
The advance report bank form (AO-1) was approved by Goskomstat Resolution No. 55 dated August 1, 2001. At the moment, the forms of primary documents are not required to be used and each business entity has the right not to use it, modify it, or use other forms of primary documents developed independently. In this case, the newly developed forms must be presented in an annex to the accounting policy of the enterprise.
Official form AO-1
The unified advance report form (AO, f. AO-1), a new sample of which we offer to download for free in Word or Excel on this page, will allow you to correctly organize confirmation of the expenditure of accountable money in the company. By filling out the proposed form for budgetary organizations 0504505 instead of the old analogue 0504049, the employee who received the cash will be able to submit to the accounting department, along with supporting documents, evidence of the targeted expenditure of funds.
Features of filling out an advance report by the recipient
A typical expense report is made in the form of a two-sided primary document. In addition to the number and date of filling, on its front part (column 1-6) the name of the company, data of the cash recipient (FMO, personnel number, position, etc.), as well as the amount and purpose of the allocated funds are written. The table on the left contains information about the previous advance and newly received money, indicating their balance (expense or overexpenditure).
On the reverse side of AO-1, you should list all documents confirming the expenditure of funds received, indicating the corresponding costs for each item:
- travel certificate;
- travel tickets;
- payment receipts;
- sales receipts, etc.
Supporting documents are also numbered according to the order in which they are recorded. If accountable funds were received in foreign currency, the corresponding lines are filled in: 1a (front side), 6 and 8 (back side). Further preparation of advance reports (columns 7–10) is entrusted to the accounting department employees. And the approval of pre-verified documents is carried out by the director of the company (IP).
When is a JSC formed?
Cash may be issued only to persons who have entered into employment contracts with the company (IP) in the following cases:
- economic and operational needs;
- advance for travel expenses;
- reimbursement of travel expenses.
Moreover, if there is a debt on the report for the previous advance, the next cash disbursement to this employee, as a rule, is not made. It is also prohibited to transfer this money to other persons, including close relatives.
An employee who has received accountable funds must, within three working days after the end of the period for which the specified amount was issued (after arrival from a business trip), provide documentary evidence of their expenditure.
Download the form
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| Advance report form AO-1 |  |  |  |
| Advance report form form 0504505 |
It reflects the expenditure of amounts previously issued for reporting. It is accompanied by documents certifying the expenses.
The State Statistics Committee of Russia, by Resolution No. 55 of 01.08.01, approved the report form and the procedure for its preparation. It has a code according to OKUD 0302001. For public sector employees, form No. 0504505 is provided, adopted by Order of the Ministry of Finance No. 52n dated March 30, 2015.
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Using the advance report, they take into account the funds received by accountable persons for the needs of the administrative and economic plan.
The document is drawn up by the accountant and submitted to the accounting department for verification, signing by the director and write-off of costs.
Essence of paper
The purposes of drawing up the AO-1 form are:
- control over the expenditure of amounts issued in advance;
- approval of the use of funds by the manager;
- write-off of production costs.
Money according to the expense order is issued by the cashier of the enterprise against the report. It reflects the purpose of the expenditure. The list of persons entitled to receive amounts on account is approved by the director of the company and stored in the accounting department. The order also approves the terms for which these amounts are issued. This period is unlimited by law.
An employee receives funds for travel expenses based on a corresponding order to be sent on a trip or on a travel certificate.
The document is checked by the responsible accountant and approved by the manager. The remainder of the unspent amounts is deposited by the employee into the cash register, and the overexpenditure is reimbursed to him according to the expense receipt. Form AO-1 is issued in one copy.
If necessary, the employer issues money on account to the employee, who must, after a certain period of time, report for it to the accounting department.
When necessary
An advance report is needed so that the employee who received the target money reports to the employer for its expenditure.
Accountable amounts can be issued for the following needs:
- purchase of office and household supplies, fuels and lubricants;
- business trips;
- general business and entertainment expenses;
- others.
After three days have passed from the date when the period for which the money was issued or arrival from a business trip expired, the accountable person is obliged to report to the employer for all expenses incurred.
To do this, he can independently fill out a standard document form or hand over consumable papers to an accountant. He will prepare the expense report using a computer program. Then the accountable person checks the compliance of the printed document with the supporting documents presented to him and signs the report.
Who compiles and how
Form AO-1 is filled out by an employee who has received money as a report for business needs or has been sent on a business trip.
- the expiration of the period for which the money was issued, specified in the employee’s application for receiving the amount;
- the worker’s return to work if the period for using the funds expired during the period of his incapacity or vacation;
- arrival from a business trip.
This procedure is provided for in clause 6 of Bank of Russia instructions No. 3210-U dated March 11, 2014 and clause 26 of the Regulations on Business Travel, approved by Government Resolution No. 749 dated October 13, 2008.
To help employees fill out the report, the employer can develop instructions for completing it.
On the front of the form, the accountant indicates the following information:
- company name;
- date of completion;
- your full name, position, timesheet number;
- purpose of the advance.
The reverse side contains a table. In it, the employee indicates what he spent the money on. A separate line is filled in for each supporting document.
It reflects:
- number;
- paper date;
- Name;
- amount spent.
At the end of the table the total consumption is written. Next, the employee submits the report and supporting documents to the accounting department.
Having received Form AO-1 from the accountant, the accountant must:
- check whether it is compiled correctly;
- check the information in the table with the attached papers;
- assign a number to the report.
At the bottom of the front side, the accountant draws up a tear-off part, it indicates:
- from whom the form was received;
- paper number and date;
- amount spent;
- number of application documents;
- date of inspection and signature.
The receipt is torn off from the main form and given to the accountant. This indicates that the document has been verified and accepted.
On the back, the accountant writes the following lines:
Then two plates on the front side of the report are filled out.
On the left indicate:
- balance (overspend) according to the previous advance payment;
- amount issued;
- funds actually spent;
- balance or overspend.
The second table contains the necessary entries. The accountant enters data on the deposited balance or paid overage in the cell at the bottom of the form. The number and date of the incoming or outgoing order are also entered here. After completion, the accountant submits the report to the director for signature.
Form AO-1:
Grounds for extradition
The company issues advances to accountable persons for upcoming target costs. The amount of payment is approved by order of the director, it also reflects: the purpose of expenses, the period of use of the money, the procedure for reporting for them.
The employee receives funds from the cash desk upon application, which must contain the visa of the chief accountant and the head of the organization or its structural unit. Money can be transferred to the employee’s plastic card. In this case, the application indicates the details for crediting the amount. This possibility should be enshrined in the company's accounting policies or other internal regulations.
The enterprise must have an order on the list of accountable persons. It is kept in the accounting department. A separate order of the manager sets a deadline for using the money.
The basis for paying an accountable amount for a business trip is an order from the boss or a travel certificate. The worker must provide a cost report within three days after arrival.
If a worker has a debt on a previously issued advance, he has no right to receive the next amount on account. An employee is prohibited from transferring funds received on account to any other person.
Sample form AO-1
To correctly fill out the form, you should study the completed sample. At the top of the document is written the name of the organization and its OKPO code.
The following is information about the employee:
- the department in which he works;
- profession;
- personnel number.
Next they reflect the purpose of the advance. The tables below indicate the amounts issued, expenses, balances, and correspondence of accounts. Then the number of application documents and the number of sheets in them.
In the receipt, the accountant reflects from whom the report was received, its number, date, amount of expense, number of attachments and signs. On the back of the table, the accountant enters data about the document confirming the costs: date, number, name, amount. He signs his notes.
Sample of filling out form AO-1:
Procedure for drawing up the form
Form AO-1 is prepared by the accountable person and the accountant.
The employee who received the money enters the following information:
- company name;
- date of compilation;
- appointment of an advance;
- personal information: full name, timesheet number, position, department;
- the balance of the previously issued advance;
- the amount received from the cashier;
- columns about consumption, balance;
- number of application papers.
On the back, he indicates information about the document confirming the costs:
- number;
- date;
- Name;
- sum.
At the end of the table is the total amount spent. The accountant checks the correctness of the data entered by the accountant, the targeted nature of the expenses, and fills in the remaining columns. As confirmation of acceptance of the report, the employee is given a detachable part of it.
Main filling rules
Since the beginning of 2002, all organizations, with the exception of budgetary ones, have used the unified AO-1 form when issuing money for reporting purposes.
When preparing an advance report, the following requirements must be met:
- data is entered by hand or on a computer;
- 1 copy is compiled;
- filling out the document is entrusted to the accountant and accountant;
- on the front side information about the organization and the employee, the movement of accountable amounts, and postings are indicated;
- the tear-off part is filled out by the accountant and given to the employee;
- on the back they record information about expenditure documents and the amount of costs;
- for the accountable amount, the employee must report within three days from the expiration of the period for which the funds were issued;
- the employee receiving the money on account must not have any debt to the organization;
- the worker hands over the remainder of the report to the cashier or receives it as compensation for overexpenditure;
- the form is signed by the accountant, chief accountant and head of the enterprise and accepted for accounting to write off costs.
So, an advance report is necessary to control the use of money issued to accountable persons for internal organizational needs. It is important to familiarize employees with the rules for its registration. The document is checked by an accountant, who also writes off the amounts indicated in the report as expenses.
An advance report is a primary document that is drawn up to report to an employee on the expenditure of money on the purchase of goods, services, and work. Let's fill out the expense report together: we will consider the entire chain of operations, the result of which will be the correct preparation of the expense report. You can download the advance report form at the end of this article.
The organization must develop and approve local regulations governing the circulation of cash, including its issuance to accountable persons. Such documents are:
- regulations on settlements with accountable persons, developed taking into account the requirements of Bank of Russia Directive No. 3210-U dated March 11, 2014 (hereinafter referred to as Procedure No. 3210-U);
- a list of employees entitled to receive accountable funds, approved by the head of the organization;
- orders on business trips;
- employee’s application for the issuance of accountable amounts (indicating the account for transferring money by bank transfer).
Thus, accountable amounts are issued only in a certain order based on the order of the director of the company and/or the application of the employee.
Issuance of accountable amounts
The general procedure for issuing funds for reporting is established in clause 6.3 of Procedure No. 3210-U. Therefore, an organization can issue accountable funds in the following ways:
- cash from the cash register;
- by cashless transfer to a bank card (see Letter of the Ministry of Finance of the Russian Federation dated August 25, 2014 No. 03-11-11/42288).
Cash can be issued to employees with whom an employment contract or a civil law contract has been concluded (see Letter of the Central Bank of the Russian Federation dated October 2, 2014 No. 29-R-R-6/7859).
Immediately before issuing funds to an employee of the enterprise's accounting department, it is necessary to check whether the employee has any debt for previously issued advances. If there is no such information (the employee has not reported on previously issued funds), he does not have the right to receive other accountable amounts (paragraph 3, clause 6.3 of Order No. 3210-U).
Advance report
The 2019 advance report form remains unchanged. Do not forget that supporting documents must be attached to the advance report.
The law does not contain requirements for the mandatory use of unified forms of primary accounting documents. At the same time, each fact of economic life is subject to registration with a primary accounting document, which is determined by clause 1 of Art. 9 of Law No. 402-FZ. Organizations have the right to choose:
- independently develop report forms;
- use the unified form No. AO-1 (approved by Resolution of the State Statistics Committee of Russia dated 01.08.2001 No. 55).
You can download the advance report form in Form No. AO-1 in Excel spreadsheet format for free at the end of the article, and an example of filling is shown in the figure below.
All used primary documents must be approved in the accounting policy (Law No. 402-FZ, clause 4 of PBU 1/2008 “Accounting Policy of the Organization”).
After receiving the funds, the accountable person is obliged, within a period not exceeding three working days after the expiration date for which the funds were issued for the report, or from the date of return to work, to submit an advance report with attached supporting documents (clause 6.3 of Instruction No. 3210- U) to the accounting department. If the advance report is not drawn up in a timely manner, then this is a violation of cash discipline (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).
Filling procedure
Let's look at how to fill out an advance report (see sample for 2019 below). For example, the unified form AO-1 “Advance report” is suitable.
The reporting person enters data in the following fields.
Filling out the front side of form No. AO-1:
- name of the organization that issued funds on account;
- date of compilation;
- structural unit;
- details of the accountable person: full name, position, tab. number;
- purpose of the advance, for example: travel expenses, household expenses. needs, etc.;
- at the bottom you should indicate the number of attached supporting documents.
Filling out the reverse side of form No. AO-1:
- all details of the supporting document(s) confirming the expenses incurred;
- the amount of expenses incurred is reflected in the column “Amount of expenses according to the report.”
An employee of the financial or accounting service checks the fields filled in by the accountable person and additionally fills in the following fields:
- number;
- information about funds issued, broken down by amount: previous advances (balance or overexpenditure); issued from the cash desk for current expenses (for reference indicating currencies);
- “spent” - the approved amount should be indicated;
- “remaining/overexpenditure”—the amount of remaining funds is calculated;
- “accounting entry” - must contain entries that will be posted upon approval of the report.
After checking the correctness of filling out the document, accuracy, as well as the intended use of the issued funds, the form is sent for approval to the head of the organization.
After approval of the expense report, on its reverse side the amounts are indicated in the column “Amount of expense accepted for accounting” indicating the accounting accounts to which the expenses of the accountable person will be attributed. The advance report and the entries on it must correspond to the entries made in the accounting registers. Next, final settlements are made with the accountable person.
The detached part of the advance report is returned to the employee. This counterfoil is proof of reporting on accountable funds.
Sample filling AO-1
Supporting documents
Supporting documents can be divided into two groups:
- financial - confirm the fact of payment of funds and the expenditure of accountable amounts for their intended purpose;
- shipping documents - confirm the fact of receipt of material assets.
All supporting documents must contain the required details: name of the counterparty, date, content of the fact of economic life, quantity, cost, as well as full name, position and signature of the person who compiled the report.
Let's consider the features of filling out various types of supporting documents.
Cash receipt and strict reporting form
A cash receipt or a strict reporting form (hereinafter referred to as the SSR) confirms the actual payment (that is, the fact that the accountable person spent the money received). The forms must contain the mandatory details provided for in Art. 4.7 54-FZ.
Taking into account the specifics of their activities or the characteristics of their location, counterparties make calculations without using cash registers (clauses 2, 3, 5-7 of Article 2 of Law No. 54-FZ).
The required BSO details are:
- Name;
- series;
- BSO numbering;
- date of payment and date of registration of the BSO;
- name of the service provider indicating the tax identification number and address;
- name and cost of services;
- position, personal signature and full name. supplier employee;
- stamp (if available);
- imprint of the printing house that produced the form.
The BSO must contain information about the printing house (name, address, TIN); The series and number of the form must be printed in a special line.
Sales receipt and invoices
The sales receipt does not have a unified form. Accordingly, each organization has the right to develop forms independently. This also applies to invoices. You only need to check the form for the presence of the required details.
It should be noted that these documents are shipping documents and do not contain confirmation of payment; accordingly, they do not reduce the amount of accountable amounts, except in cases where the acquisition of goods and materials is carried out from UTII payers who do not use cash registers. In this case, confirmation of costs will be a sales receipt (see Letter of the Ministry of Finance of Russia dated January 19, 2010 No. 03-03-06/4/2, dated November 11, 2009 No. 03-01-15/10-499, dated November 6, 2009 No. 03-01-15/10-492, dated 01.09.2009 No. 03-01-15/9-436).
Invoices and UPD
An invoice is a tax document, which in this case provides the opportunity to accept VAT as a deduction from the budget. Please note that invoices to individuals purchasing goods (work, services) for cash are issued only if they have a power of attorney to receive this form (clause 7 of Article 168 of the Tax Code).
The universal transfer document is both a tax and shipping document. According to the UPD, you can simultaneously accept inventory items and take VAT into account for deduction from the budget.
An invoice and UPD are not documents confirming payment of material assets, and accordingly, they do not reduce the amount of accountable amounts.
In 2019, new forms of invoice and UPD were introduced!
Supporting documents for individual transactions
The procedure for documenting travel and hospitality expenses requires special consideration. Below we note the key points for these cost groups.
Travel expenses
After the amendments adopted by Government Decree No. 749 “On the specifics of sending employees on business trips” (hereinafter referred to as Decree No. 749) come into force, the forms of a travel certificate, official assignment and report on work performed on a business trip are not required to be completed. Organizations have the right to stipulate in local regulations the need to fill out these forms.
If the organization decides not to use travel certificates, then to confirm the daily allowance it is necessary to attach a free-form accounting certificate to the advance report for the business trip. The form of the certificate should be approved as part of the accounting policy.
The legislation does not limit the amount of payments in the form of daily allowances to employees of the organization. The amount of daily allowance payment should be approved by order or indicated in the regulations on travel expenses. Daily allowances are exempt from payment of insurance premiums in an amount not exceeding 700 rubles for each day of being on a business trip in the Russian Federation, and no more than 2,500 rubles for each day of being on a business trip abroad (clause 2 of Article 422 of the Tax Code). In the same amount, daily allowances are not included in the employee’s income when calculating personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation).
We should not forget that when traveling to an area where the employee has the opportunity to return home every day, or when sending an employee on a one-day trip, daily allowances are not paid (clause 11 of Resolution No. 749).
Electronic ticket
The advance report for the 2019 business trip must be completed taking into account the opinion of the Ministry of Finance set out in letter No. 03-03-06/1/35214 dated 06/06/2017. This letter clarifies that if an airline ticket is purchased electronically, the electronic ticket receipt and boarding pass are the documentary evidence for income tax purposes.
In this case, the boarding pass must confirm the fact of air transportation services to the accountable person. As a rule, this requisite is an inspection stamp.
If there is no inspection stamp on the printed electronic boarding pass, the taxpayer must confirm the fact that the accountable person has provided air transportation services in another way.
Accounting for services provided by carriers
Very often, a luxury travel ticket includes the cost of services (meals, basic necessities and hygiene items, including bedding, printed materials, etc.).
The Ministry of Finance in letter No. 03-03-РЗ/37488 dated June 16, 2017 explained how the cost of additional services is taken into account.
The cost of additional services when traveling in luxury cars is not subject to personal income tax (clause 3 of Article 217 of the Tax Code).
For the purposes of taxing the profits of organizations, the cost of additional services is taken into account entirely as part of other expenses (clause 12, clause 1, article 264 of the Tax Code).
But regarding VAT, the opinion is the opposite: if the amount of additional fees and services is formed taking into account the cost of food services, the amount of VAT is not deductible (clause 7 of Article 171 of the Tax Code of the Russian Federation).
Entertainment expenses
None of the current regulations contains instructions on the volume and procedure for processing entertainment expenses. Based on this, the organization must independently develop and approve in its accounting policies or a special regulatory act a list of supporting documents that confirm the validity and business purposes of entertainment expenses made by accountable persons.
To correctly reflect the costs of receiving and servicing Russian and foreign delegations, we recommend completing the following documents (see Letters of the Ministry of Finance No. 03-03-06/4/26 dated 03/22/2010 and No. 03-03-06/1/807 dated 11/13/2007 ):
- an order appointing a commission to verify the legality of writing off entertainment expenses;
- general estimate for receiving a delegation signed by the head of the organization indicating the person responsible for receiving the delegation and a list of expenses (detailed);
- a document indicating: the purpose of the delegation’s arrival (for example, an invitation), the meeting program, the composition of the delegation indicating the positions of both the invited party and the organization;
- a certificate of spent souvenirs or samples of finished products indicating what, to whom and how much was awarded;
- calculation of the buffet service performed: indicating the type of products, price, quantity and total amount, signed by the person in charge and the person who served the table.
Documents confirming the purchase of products, souvenirs and other inventory items must be attached to the reports.
Representation expenses include expenses in an amount not exceeding 4% of the taxpayer’s expenses for wages for the reporting (tax) period. The following expenses are not recognized as entertainment expenses:
- expenses for organizing entertainment;
- vacation-related expenses.
The date of recognition of entertainment expenses issued through an accountable person is the date of approval of the advance report by the head of the organization.
Storing expense reports
For tax accounting purposes, documents must be stored for 4 years (clause 8, clause 1, article 23 of the Tax Code of the Russian Federation). It should be noted that if a loss is incurred, then documents confirming expenses must be kept for 10 years (clause 4
An advance report is a document that confirms the amounts spent that were taken from the cash register for various needs. The advance report form is usually filled out first by the accountable person, and then by the accounting employee. Supporting documents are also attached to it. To complete it, the unified form AO-1 is used.
Funds are allocated after signing an order on accountable persons. It must indicate a list of persons, the required amounts, as well as their intended purpose and timing of issuance. In the case of a business trip, the basis for issuing a certain amount may be the employee’s travel certificate, which bears the manager’s visa, or a business trip order.
Sample of filling out an advance report
The accountable person on the front side of the form indicates the name of the organization, his full name, position and personal personnel number, as well as the direct purpose of the advance.
On the back of the form, he also indicates those documents that confirm the expenditure of the funds received, indicating the exact amounts. Each document is assigned a number according to the order specified in the report, which, together with the date, is entered in the first three columns. The fourth column indicates the type of expense, and the fifth and sixth columns indicate the amount of expense in rubles (column 5) or currency (column 6).
The form filled out by the accountable person along with supporting documents is handed over to the accounting employee. He signs for receipt of all documents, indicating the date of provision at the end of the receipt, and gives it to the accountable person.
After the accounting employee checks the correctness of execution and completion of all received documents, as well as the expenditure of financial resources, columns numbered 7 and 8 are filled in, where the amounts of expenses accepted for accounting are indicated, as well as column 9 intended for the accounting account number.
On the front side of the form, the accounting employee indicates the balance or overexpenditure of the advance payment issued, details of the expense or cash receipt orders for which the final settlement is made, and of course, the visa of the chief accountant is issued.
At the top of the form on the front side there is a special column in which the signature of the head of the organization or an authorized person is placed with a transcript. Then the accountable funds are written off, and a final settlement with the accountable person occurs.
