The environment as a stakeholder We are all part of the environment. We live in it, it influences us, and we influence it. Nature literally passes through our bodies at every moment of our lives, it is felt in the air we breathe, in the water we

4.2. Purchase of materials for a fee The actual cost of materials purchased for a fee is recognized as the amount of the organization’s actual costs for the acquisition, with the exception of value added tax and other refundable taxes (except for cases

4.9. Purchasing materials through accountable persons Materials can be purchased in cash through accountable persons. Example 4.16. The company issued an amount of 10,000 rubles to its employee (accountable person) through the cash register. to purchase materials in cash

Accountable persons - who are they? How are mutual settlements with accountable persons accounted for, how to issue money on account, how to document this and what entries should be reflected in accounting? You will find answers to these questions in the article below.

Who are the accountable persons?

These are employees of the enterprise who have been given funds to cover expenses related to the activities of the enterprise. That is, money cannot be issued for personal purposes, it must be spent only on the needs of the organization (household needs, business trip, etc.). The issuance of money to accountable persons must be properly documented: documented and using postings.

Accounting for settlements with accountable persons

To account for money issued on account, account 71 is used, which is called “Settlements with accountable persons.” Analytical accounting on account 71 can be maintained for each individual accountable entity.

71 accounting accounts are active-passive, which means that the rules that apply to active and passive accounts are simultaneously followed. What are these rules - read

Money on account can be issued only to employees of the enterprise, and the list of these employees must be recorded in the order. The order on accountable persons is approved by the head. In the future, it will be possible to issue money only to persons specified in this order.

Documentation of money issuance reporting

Money is issued to the accountable person on the basis of his application, which indicates the required amount and the period for which it must be issued. The head of the organization endorses this application, the employee with the application goes to the organization’s cash desk to receive money.

The issuance of money is carried out on the basis of an expenditure cash order. If this accountable person does not have a debt on previous amounts issued, and he is included in the order on accountable persons, then the required cash amount is issued from the cash desk.

In accounting, the issuance of money for reporting is documented using entry D71 K50.

Any amount can be issued; there are no restrictions in Russian legislation. But we must remember that the transfer of accountable money from one person to another is prohibited.

In addition to the fact that the employee can receive funds in cash from the cash register, he can also receive them into his bank account. This is especially convenient if the employee is on a business trip. If money is issued by non-cash means, then posting D71 K51 is reflected.

An employee who has received an accountable amount must subsequently report on the funds spent: what they were spent on and in what amount. In addition, he must provide documents confirming the expenses incurred.

Within three days after the end of the period specified in the employee’s application, the accountable person must submit an advance report drawn up in Form AO-1. The advance report reflects for what purposes the funds received were spent, what is the amount of the amount spent by the accountable person. When submitting an advance report to the accounting department, the employee must also attach supporting documents.

If the accountable person has not spent the amount received in full, and he has money left, then it must be returned to the enterprise’s cash desk, in which case entry D50 K71 is drawn up and a document is filled out - a cash receipt order.

If the employee’s expenses exceeded the amount received, then the overexpenditure must be issued to the employee from the cash register on the basis of an expense cash order, and posting D71 K50 is reflected.

Having received an advance report from the accountable person indicating the purposes for which the advance was spent, the accountant must make the necessary entries in order to write off the accountable person's debt on the debit of account 71.

Depending on the type of costs, the credit to account 71 corresponds with the debit of the corresponding accounts.

If the advance is spent on the purchase of material assets, then posting D10 K71 or D15 K71 is performed.

If the accountable amount is spent on a business trip, then posting D20 (23) K71 for manufacturing enterprises, or D44 K71 for trading enterprises.

If the advance is spent on the purchase of fixed assets, then posting D08 K71.

If the advance payment is spent on the purchase of goods, then posting D41 K71.

If the employee does not provide an advance report within the established period and does not return the money, then it is written off from the credit account 71 to the debit account 94 “Shortages and losses from damage to valuables” (entry D94 K71).

If the entire amount can be withheld from the salary of the reporting person, then posting D70 K94 is performed. If not, then the debt is written off to the debit of account 73 “Settlements with personnel for other operations”, then you can deduct the amount from the employee’s salary in installments every month (entries D70 K73).

Postings to account 71:

In this article, prepared by methodologists of the company "1C" and posted on the information technology support (ITS) disk, read about the organization and maintenance of tax accounting of settlements with accountable persons in the Integrated configuration "1C: Enterprise 7.7".

In accordance with the Procedure for conducting cash transactions in the Russian Federation (approved by decision of the Board of Directors of the Central Bank of Russia on September 22, 1993 No. 40), “enterprises issue cash on account for business and operating expenses, as well as for the expenses of expeditions, geological exploration parties, authorized enterprises and organizations, individual divisions of economic organizations, including branches that are not on an independent balance sheet and are located outside the area of ​​​​operation of the organizations in the amount and for periods determined by the heads of the enterprises." In accounting, these transactions can be reflected without taking into account mutual settlements with the supplier from whom the valuables are purchased:

Debit 10 (26.08 ...) Credit 71

and taking into account the occurrence and repayment of debt to the supplier:

Debit 60 Credit 71 Debit 10 (26, 08...) Credit 60.

The reflection of these transactions in tax accounting will differ.

Option 1 (excluding mutual settlements with the supplier)

Example

An employee of the organization, Sergei Gennadievich Grigoriev, was given 1,300 rubles on account. for business expenses. By proxy, he purchased stationery from LLC Officelab in the amount of 1,200 rubles. and reported on the expenses incurred with an advance report, to which he attached the supplier’s invoice, invoice and cash receipt order.
The unused portion of the accountable amount was returned to the company's cash desk.
The operation of issuing money for reporting is reflected in accounting by the document “Cash expenditure order” (Fig. 1). When posting, the document generates a posting:

Debit 71.1 Credit 50.1.

Rice. 1. Expense cash order

The operation of issuing money for reporting (Debit 71 Credit 50) is not reflected in tax accounting, because does not affect the taxable base for income tax of the current or future periods. The accountable person's report on the amounts of expenses incurred is reflected in accounting by the document "Advance report line (other)" (Fig. 2). When carried out, the document generates accounting entries from the credit of account 71.1 to the debit of the account, acquired values ​​- 26 and to the debit of account 19 for the amount of value added tax.

Rice. 2. Advance line. report (other)

The accountable person's report on the amounts of expenses incurred (Debit 26 Credit 71) is reflected in tax accounting by the document "" (menu "Trade and Accounting - Tax accounting documents - Property acquisition transactions, etc."). The document details are filled in automatically according to the data in the document “Advancement report line (other)” when you click the “Fill” button in the form module (Fig. 3).

Rice. 3. Acquisition of property, works, services, rights

• type of expenses - “Other expenses included in indirect expenses”;
• expense element - “Other expenses accepted for tax purposes”;
• amount - amount excluding VAT;
• object and Inventory Type are not filled in, since the expense is included in indirect costs;

When posted, the document generates postings to the debit of the auxiliary off-balance sheet account N07.04 “Indirect expenses”.

The operation of returning unused imprest amounts in accounting is reflected in the document “Cash receipt order” (Fig. 4).

Rice. 4. Receipt cash order

When posted, the document generates a posting Debit 50.1 Credit 71.1.

The operation of returning unused accountable amounts (Debit 50 Credit 71) is not reflected in tax accounting.

The correspondence of accounting and tax accounting entries is shown in Table 1.

Table 1

In accordance with subparagraph 12 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, other expenses associated with production and sales include business travel expenses related to production needs, documented and economically justified.

From 01/01/2002, expenses for renting residential premises can be recognized in full for tax purposes, without restrictions. Daily allowance expenses are accepted for tax purposes within the limits of the norms. According to the Decree of the Government of the Russian Federation dated 02/08/2002 No. 93 “On establishing standards for organizations’ expenses for the payment of daily allowances and field allowances, within which, when determining the tax base for corporate income tax, such expenses are included in other expenses associated with production and sales” payment of daily allowances is 100 rubles. for each day of the business trip.

Example

According to the order of the head of the organization, Anatoly Timofeevich Semakin was sent to the Murmansk region for a period of 5 days from February 18 to 22 (inclusive) 2002.
Based on the order of the head of the enterprise, the accounting department issues Semakin A.T. advance payment for travel expenses in the amount of RUB 2,600.

Upon returning from a business trip (02.22.2002) Semakin A.T. submitted an advance report to the accounting department of the enterprise, according to which the business trip expenses amounted to 2,287 rubles:

• the cost of train tickets is 987 rubles;
• cost of accommodation at the hotel LLC "Lesnye Dali" - 900 rubles (300 x 3 days);
• daily allowance for 5 days of business trip (day of departure and day of arrival - one day) - 400 rubles. (100 rub. x 4 days).

The overexpenditure was issued from the cash register.

Attached to the advance report are: a travel certificate, train tickets, an invoice and a receipt for the cash receipt from the hotel.

The operation of issuing money for reporting is reflected in accounting by the document “Cash expenditure order”. When posted, the document generates a posting Debit 71.1 Credit 50.1.

The operation of issuing money for reporting (Debit 71 Credit 50) is not reflected in tax accounting, because does not affect the tax base.

The accountable person's report on the amounts of expenses incurred is reflected in accounting by the document "Advance report line (other)" (Fig. 5).

Rice. 5. Advance line. report (other)

As a subconto “General business expenses”, select an element of the corresponding directory with the attribute “Type of expense for tax accounting purposes” - “Travel expenses”.

If a traveling employee acquires material assets, they are reflected in the advance report in the usual manner.

When carried out, the document generates accounting entries from the credit of account 71.1 to the debit of the account of acquired valuables - 26 for the amount of costs excluding VAT, and to the debit of account 19.3 for the amount of VAT.

To reflect VAT on expenses incurred on the basis of the document “Advance report line (other)”, enter the document “Invoice received”.

Provided that the document “Invoice received” is available, the VAT amount at the end of the month, when conducting the regulatory document “Purchases Book”, will be accepted for offset from the budget and reflected in the “Purchases Book” report.

Operations of allocation and offset of VAT are not reflected in tax accounting.

The report of the accountable person on the amounts of expenses incurred (Debit 26 Credit 71) is reflected in tax accounting by the document “Transactions for the acquisition of property, work, services, rights” (menu “Trade and accounting - Tax accounting documents - Transactions for the acquisition of property, etc.”).

The document details are filled in automatically when you click on the "Fill" button. The data to be filled out is taken from the document “Advance report line (other)” (Fig. 6).

Rice. 6. Advance line. report (other)

Document details value:

• conditions of receipt - “Other essential conditions”;
• type of expenses "Other expenses included in indirect expenses";
• expense element - "Travel expenses";
• amount - amount excluding VAT;
• object and type of inventory items - in case of payment for services, not filled in;
• recognition date - date of advance report;
• counterparty, agreement, debt, VAT, incl. - are not filled in.
• basis for recognition - line reference to the document "Advance report line (other)"
• name of the operation - string representation of the document "Advancement report line (other)".

When posted, the document generates postings to the debit of special off-balance sheet accounts N07.04 “Indirect expenses”.

The operation of issuing overspent funds of an accountable person from the cash register is reflected in the accounting document by the document “Cash expenditure order”.

In tax accounting, the operation of issuing overspent funds from the cash register of an accountable person is not reflected. The correspondence of accounting and tax accounting entries is shown in Table 2.

Table 2

In paragraph 2 of Art. 264 of the Tax Code of the Russian Federation provides a list of entertainment expenses:

• costs of transport support for the delivery of persons invited for negotiations to the venue of entertainment events;
• expenses of the taxpayer for an official reception (breakfast, lunch or other similar event), etc.

Entertainment and recreation expenses do not apply to entertainment. The standard for entertainment expenses, within which they are taken into account for tax purposes, is equal to 4 percent of labor costs.

Example

In January 2002, the organization spent 5,000 rubles for entertainment purposes. During the same period, labor costs taken into account when taxing profits amounted to 19,500 rubles. Let's calculate the standard for entertainment expenses: 19,500 rubles. x 4% = 780 rub.
Therefore, for 780 rubles. Agat LLC may reduce its income for January.
Thus, excess entertainment expenses in the amount of 4,220 rubles. (5,000 rubles - 780 rubles) are not accepted for income tax purposes.
The operation of issuing money against the report for entertainment expenses is reflected in accounting by the document “Cash expenditure order”.
When posting, the document generates a posting

Debit 71.1 Credit 50.1.

The operation of issuing money to be reported for entertainment expenses (Debit 71 Credit 50) is not reflected in tax accounting, because does not affect the taxable base for income tax of the current or future periods.

The accountable person's report on the amounts of entertainment expenses incurred is reflected in accounting by the document "Advance report line (other)" (Fig. 7).

Rice. 7. Advance line. report (other)

As a subconto “General business expenses”, select an element of the corresponding directory with the attribute “Types of expenses for tax accounting purposes” - “Representation expenses”.

When posted, the document generates an accounting entry Debit 26 Credit 71.1.

The report of the accountable person on the amounts of entertainment expenses incurred (Debit 26 Credit 71) is reflected in tax accounting by the document “Operations for the acquisition of property, work, services, rights” (menu “Trade and accounting - Tax accounting - Operations for the acquisition of property, etc.”).

The document details are filled in automatically when you click on the "Fill" button. The data to be filled out is taken from the document “Advance report line (other)” (Fig. 8).

Rice. 8. Advance line. report (other)

Document details value:

• conditions of receipt - “Other essential conditions”;
• type and element of expense - "Representation expenses";
• amount - amount excluding VAT;
• object - is filled in when acquiring property, rights, in case of payment for services is not filled in;
• recognition date - date of advance report;
• counterparty, agreement, debt, VAT, incl. - are not filled in.
• basis for recognition - line reference to the document "Advance report line (other)"
• name of the operation - string representation of the document "Advancement report line (other)".

At the time of making entertainment expenses, the amount that can be recognized as non-operating expenses for tax purposes is unknown.

In tax accounting, the inclusion of these costs in indirect costs occurs at the end of the month, when labor costs taken into account for tax purposes have already been reflected and the amount can be calculated according to the standard. During the reporting period, all expenses that are subject to normalization are reflected in a special off-balance sheet account N03 “Normalized expenses”. When posted, the document generates entries to the debit of the auxiliary off-balance sheet account N03.03 “Representation expenses”. At the end of the month, expenses within the established norms will be written off from the credit of this account using the document “Routine operations for tax accounting”. To correctly calculate the amounts of entertainment expenses that can be recognized as part of other expenses for tax purposes, at the time of carrying out routine tax accounting operations, labor costs must be reflected (menu "Trade and Accounting - Tax Accounting Documents - Labor Expenses") ( Fig. 9).

Rice. 9. Labor costs

Write-off of entertainment expenses within the established norms in tax accounting is documented in the document “Routine operations for tax accounting” (menu “Trade and accounting - Tax accounting documents - Routine operations for tax accounting”) (Fig. 10).

Rice. 10. "Routine tax accounting operations"

To calculate and write off the amounts of entertainment expenses in the document form, check the “Accounting for entertainment expenses” checkbox. When posting a document, a posting is generated: Debit N07.04 “Indirect expenses” Credit 03.03 “Representation expenses”. The correspondence of accounting and tax accounting entries is shown in Table 3.

Table 3

Option 2 (taking into account mutual settlements with the supplier)

Example

An employee of the organization, Mikhailova Svetlana Vladimirovna, was given a report of 1,300 rubles. for the purchase of materials. By proxy, she purchased stationery from Tekstil Plus CJSC in the amount of 1,200 rubles. and reported on the expenses incurred with an advance report, to which she attached the supplier’s invoice, invoice and cash receipt order. The unused portion of the accountable amount was returned to the company's cash desk.
The operation of issuing money for reporting is reflected in accounting by the document “Cash expenditure order”.
This operation (Debit 71 Credit 50) is not reflected in tax accounting, because does not affect the taxable base for income tax of the current or future periods. The receipt of materials in accounting is reflected in the document “Receipt of goods and materials (purchase and sale)” (Fig. 11).

Rice. 11. Receipt of goods and materials (purchase and sale)

When posted, the document generates postings Debit 10 Credit 60.1 - for the amount of received values ​​without VAT and Debit 19.3 Credit 60.1 for the amount of VAT on received values. To reflect in accounting the offset of VAT on expenses incurred on the basis of the document “Receipt of goods and materials (purchase and sale)”, the document “Invoice received” is entered. At the end of the month, the regulatory document “Creation of a purchase book” is introduced, which, when carried out, will generate a posting for VAT offset Debit 68.2 Credit 19.3. VAT is not reflected in tax accounting. Receipt of valuables (consumption of works, services) (Debit 10 (08, 26...) Credit 60) is reflected in tax accounting by the document "Operations for the acquisition of property, works, services, rights" (menu "Trade and accounting - Tax accounting documents - Operations acquisition of property, etc."). The document details are filled in automatically by clicking the “Fill” button (Fig. 12).

Rice. 12. Acquisition of property, works, services, rights

Document details values:

• counterparty, agreement, debt, VAT, incl. - in accordance with the primary documents for received material assets;
• conditions of receipt - “With subsequent payment” or “On account of previously issued advances”, depending on the order of reflection in the accounting of transactions of receipt of valuables and the report of the accountable person;
• type of expenses - “Related to the acquisition of raw materials and supplies”;
• amount - amount excluding VAT;
• object - purchased material;
• inventory type - item type enumeration value corresponding to the object;
• recognition date - date of advance report;
• basis for recognition - line reference to the document "Receipt of goods and materials (purchase and sale)";
• name of the operation - string representation of the document "Receipt of goods and materials (purchase and sale)".

When posted, the document generates entries to the debit of the auxiliary off-balance sheet account N02.01 - for received materials.

If the acceptance of valuables for accounting was carried out before registering the document “Advance report line (payment to supplier)” in the program, then the “Condition of receipt” attribute is set to the value “With subsequent payment” and when posted, the document generates entries for the occurrence of accounts payable on credit of auxiliary off-balance sheet accounts N13.02 and N13.03.

If the document “Advance report line (payment to supplier)” was registered first, and the values ​​were accepted for accounting later, then the “Condition of receipt” attribute is set to “On account of previously issued advances.” Then, when posted, the document generates entries for the occurrence of receivables on credit to the auxiliary off-balance sheet account N13.01. The accountable person's report on the amounts of expenses incurred is reflected in accounting by the document "Advance report line (payment to supplier)" (Fig. 13).

Rice. 13. Advance line. report (payment to supplier)

The reporting operation of the accountable person on the advance report (Debit 60 Credit 71) in tax accounting is reflected in the document “Cash Expense”. The document details are filled in automatically by clicking the “Fill” button (Fig. 14).

Rice. 14. Cash expenditure

In the detail “Condition or type of expense” the value “Payment for received property, work, services” is set if the acceptance for accounting of values ​​was made before the document “Advance report line (payment to supplier)” was registered in the program and the payment is reflected in accounting by posting in debit of account 60.1 "Settlements with suppliers and contractors (in rubles)". When posted, the document generates entries for the repayment of accounts payable on credit of special off-balance sheet accounts N13.02 and N13.03. If the document “Advance report line (payment to supplier)” is first recorded and the payment is reflected in accounting by posting to the debit of account 60.2 “Calculations for advances issued (in rubles)”, and the values ​​were accepted for accounting later, then in the “Condition” attribute or type of expense" is set to "On account of previously issued advances". Then, when posted, the document generates entries for the repayment of receivables in the debit of a special off-balance sheet account N13.01. The operation of returning unused imprest amounts in accounting is reflected in the document “Cash receipt order”, which, when carried out, generates the posting Debit 50.1 Credit 71.1. The operation of returning unused accountable amounts (Debit 50 Credit 71) is not reflected in tax accounting. The correspondence of accounting and tax accounting entries is shown in Table 4.

Table 4