How to properly prepare an advance report? Sample and rules. Filling out the advance report

If the business trip is planned in advance and is part of the travel plan, the employee can write an application for an advance on business expenses. These include accommodation, travel to and from the business trip, and meals. It is these expenses that he must report upon arrival back to his workplace.

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Having compiled a report on the business trip, the final amount of funds spent is indicated. If the amount is greater than the advance payment, the accounting department must transfer the difference. For lower costs, the employee must deposit funds into the cash register.

An advance report is one of the documents, the preparation of which is clearly regulated by law. It is drawn up by the posted employee as confirmation of all expenses incurred during the business trip.

Along with it, original documents for expenses must be provided to the accounting department. In general terms, an expense report is a document that lists travel expenses.

Is it required?

The purpose of the advance document is to confirm the expenditure of the advance issued before the trip or to receive the funds spent after the trip. From this it follows that drawing up a report is mandatory.

Legal acts:

• Article 252, paragraph 1 of Article 264 of the Tax Code of the Russian Federation: travel expenses are production and sales expenses related to other expenses.
• Article 313, Article 314 of the Tax Code of the Russian Federation: information must be confirmed by primary documentation. This also includes a business trip report. Without it, it is impossible to confirm expenses incurred, including advances issued to an employee. Expenses are taken into account according to the date the report is issued.

The advance report is the basis for accounting:

• transfer funds to cover business expenses;
• confirmation of financial expenses when issuing funds in advance before a business trip.

How to fill out an advance report for a business trip 2019?

The business trip report is the final stage of the entire procedure: from preparation to the return of the employee.

A properly compiled report should confirm financial expenses, which, in turn, affect taxes.

An advance report must be prepared by an employee sent on a business trip. Once completed, it is sent to the accounting department for verification.

At the final stage, the document is signed by the manager. The funds spent (in the absence of an advance) or the difference if the expense is greater than the advance are listed.

Document requirements

How to prepare an advance report correctly so that it is accepted during a tax audit?

The report is a strictly reporting document. It is filled out according to form No. AO-1 and is used to account for funds that were issued to the traveler.

The document is drawn up in one copy on paper or filled out electronically.

Note that in the new form of the form, only the lines appeared: a receipt from the accountant that he received the report from the employee. The rest of the document has not undergone any changes.

Form and sections

How to fill it out correctly:

• Front side: The employee’s personal data, a document confirming the issuance of money, and information on the previous advance are filled in.
• Reverse side: the dates of expenses, document number, name, amounts, documents confirming transactions are indicated (columns 1-6).

All expenses must be documented. The list of documents is given below. They must be stored and glued to a separate A4 piece of paper upon arrival.

The amount payable will directly depend on the receipts and receipts provided.

Sample filling (example)

An example of preparing an advance report for a business trip 2019:

Example of filling out an advance report

Who signs and agrees?

Each document must be signed by the person completing it. Only after this is it possible to transfer the report to the accounting department. She checks that it is filled out correctly.

The head of the enterprise and the chief accountant must put their signature on the document. Only after this can the funds that the employee paid independently be transferred.

Due dates

After arriving from a business trip, the employee must draw up and submit an advance report within 3 days.

Accompanying documents

Resolution No. 749 of October 13, 2008 established a certain package of travel documents:

• Travel certificate of the established form. Issued for every business trip in the Russian Federation. The form is dated, stamped and signed upon departure from the organization. The receiving party affixes a stamp, signature and date of entry, similarly for departure. When the employee returns, the accounting department enters the date of arrival.
• Checks, receipts, confirming .
• Receipts, tickets – all expenses associated with travel to and from the business trip location (train tickets, travel life insurance, toll road receipts, etc.)
• , approved by the manager.
• Other expenses related to business travel.

All documents must be completed accordingly. When attaching them to the expense report, each document is glued to an A4 sheet with glue.

If the requirements are violated or the original documents specified in the report are missing, the accounting department has the right not to pay the expenses incurred by the employee. In cases of entry, a tax audit will reveal a violation and impose a fine.

The accounting department should carefully review the documents that the employee provides to confirm his expenses.

The most common one is a cash receipt.

If it does not indicate what product was purchased, it must be provided with a sales receipt or receipt.

Types of documents confirming expenses incurred:

• Cash receipt— required during a tax audit, confirms the fact of payment. When storing a check, you must follow certain rules. If you get wet or stay in the sun for a long time, the information may disappear. Such a check cannot be attached to reimbursement of expenses. Some organizations operate without a cash register or only print the total amount on the cash receipt. In these cases, you must request a sales receipt.
• Sales receipt– it indicates a detailed description of the business transaction, quantity, price, total amount, name of the organization, date, signature and position of the person filling it out. The advance report is attached along with the cash receipt. In the absence of the latter, the PM must bear the seal of the selling organization. Please note that the amount and date on the sales receipt must match the cash receipt.
• Strict reporting forms. The document must indicate the name, details of the legal entity, business transaction, price, amount, date, position and signature of the person completing it.

Postings

• 71 – “settlements with accountable persons” (applies to Active-Passive accounts);
• 70 – “settlements with personnel for wages”;
• 51 – “current account”;
• 50 – “cash desk”;
• 94 – “shortages and losses of the enterprise.”

When the report is approved, the transactions look like this:

• When issuing an advance: The accountant prepares the cash register and funds are issued. Upon receipt, the employee signs the consumable. Dt71-Kt50
• When transferring funds from a current account to an employee’s current account: wiring Dt71-Kt51 is being compiled. In this case, a payment order is issued to the bank. Confirmation of receipt of funds is a bank statement.
• The funds have been issued and the amount needs to be closed. This is possible after the employee arrives from a business trip and the expenses are confirmed with relevant documents. Postings: Dt10-Kt71 – purchase of materials, Dt41-Kt71 – purchase of goods, Dt20-Kt71, Dt26-Kt71, Dt44-Kt71 – trade or production activities of the enterprise.
• When the amount of funds spent is greater than the amount issued, a reverse transaction is made and the money is returned to the cash desk. The PKO is issued: Dt50-Kt71 or Dt51-Kt71 (to the current account).
• If the advance payment for a business trip is insufficient, the money is transferred to the employee from the cash desk. RKO is issued: Dt71-Kt50 or Dt71-Kt51 (from the current account).
• In the event that an employee has lost checks or spent money on personal purposes that are not related to a business trip, the following entry is drawn up: Dt94-Kt71 - funds from the reporting person are written off as the company's shortfalls. Dt70-Kt94 - the amount of the shortfall must be deducted from the salary of the employee who was unable to report on the advance payment.

Nuances of drafting when traveling abroad

Registration of an employee in the procedure is somewhat more complicated than in Russia.

Basic expenses when traveling abroad:

• . The size is set by the organization independently and fixed in local acts. Amount up to 2500 rubles/day is not subject to personal income tax. therefore, organizations usually stop at this amount. Before crossing the border with a foreign country and upon returning back, their size is equal to the maximum possible on the territory of the Russian Federation. Recommendations: when determining expenses, focus on the cost of living of the host country.
• Travel expenses– payment to the destination is paid separately. Traveling around the city by taxi or bus is sometimes included in travel expenses.
• Living expenses- hotel, hotel. Any expenses must be supported by receipts, invoices, checks.
• Registration of a passport and visa— expenses for state duty, consultations with specialists can be written off as travel expenses.
• Other expenses: fees and duties, vehicle transit.

A foreign business trip is processed similarly to a business trip in Russia. An order is issued to send the employee on a business trip. It indicates the number and date of the order, last name, first name, patronymic of the employee, position, destination (with country), purpose of the trip.

A travel certificate is not issued. The date of departure and arrival are recorded in the passport. Upon arrival, the employee prepares an advance report and attaches documents confirming expenses. Excess funds are returned to the organization's current account. In case of overspending, the accounting department issues them to the employee.

Thus, we looked at how to prepare an expense report. It is issued after each business trip accompanied by expenses.

The employee must complete it within 3 days of returning. The accounting department checks the correctness of the registration and submits it to the manager for approval. After the director’s signature, funds are transferred to the employee if the expense exceeds the advance payment.

If the advance was greater than the expense, the employee must return it to the company’s cash desk. If he does not want to, the accounting department forcibly writes it off from the salary.

Sometimes situations arise at an enterprise when employees are given funds to carry out various official assignments, and these funds are not processed through documents at the time of issue (except for a cash order). This could be an employee’s business trip, purchasing office supplies or spare parts for a broken car. To confirm the expenditure of funds, you must complete advance report (filling sample will be given below), in accordance with all the rules. It is impossible to make mistakes when compiling it, since it is a document of strict accountability. Let's look at how to compose it correctly and what exactly to include on the paper.

Introduction

First, let's look at what this term actually means. An advance report is a document whose main purpose is to confirm the expenditure of funds by the reporting employee. That is, the whole procedure looks like this:

1. The company allocates funds to the employee to complete a task.
2. An employee purchases goods or pays for services using cash issued and receiving a check.
3. The check is submitted to the accounting department or the responsible person, an advance report is filled out, which is subsequently taken into account when maintaining accounting.

An advance report allows you to control the allocation of company funds

The document is filled out by the accountant and the employee to whom the funds were allocated. The document has a special form approved by the State Statistics Committee of the Russian Federation No. 55 of 2001, it is called AO-1 and is a primary reporting document.

Attention:The execution of the document is started by the accountable person, who enters basic information into it. Then it is transferred to the accountant, who enters the necessary details and additions into it, after which it is transferred to the head of the company for approval and signature.

After the paper is signed by the manager, the accounting department closes the debt and records the receipt of inventory items, adding it either to expenses or to the repayment of existing debts. It should be remembered that, according to the legislation of the Russian Federation, the primary document does not have a standardized form, and the head of the company has the right to change it at his own discretion. But rules for filling out an advance report for budget companies are somewhat different; they can only use approved forms.

Nuances of drafting

Let's consider some of the subtleties of drawing up this document. Thus, it must be drawn up no later than three days after the employee returns to work or after the expiration of the period for which these funds were allocated.

Example:the employee received 3,000 rubles for a business trip. Upon returning from it, he goes to his workplace and must submit a report to the accounting department within three days. The following situation is also possible: an employee was given money on Monday, August 15, in order to purchase office supplies for the company. The period for which the funds were allocated is 2 days, that is, during this time the employee must make a purchase. Accordingly, the task must be completed by August 17 inclusive, and reporting must be submitted by August 20 inclusive (3 days).

If an employee was supposed to submit a report before August 20, but fell ill and went on sick leave, then the 3-day requirement is transferred to the time the employee returns to the workplace. For example, sick leave took 7 days starting from August 18. He goes to work on August 24 and has three days to submit reports. If an employee delays the required deadlines, material sanctions may be imposed on him.

How to fill it out correctly

Let's figure it out It is drawn up according to a unified form on the AO-1 form. The report should contain the following data:

1. The amount of funds issued to the employee.
2. Full name and position of the person to whom the funds are issued.
3. About the purposes for which the money is allocated.
4. Information about the previous advance, if any.
5. Details and accounting notes.

Standard reporting scheme

The main thing is that the document answers the following questions:

1. Was there any overspending?
2. Were the reports submitted on time and were all supporting documents provided?
3. Does the reporting sheet have any debt to the company?
4. Do I need to make a deduction from my salary to pay off existing debt?

Attention:the list of persons to whom advances can be issued is approved by the manager. Not every employee can receive money from the cash register - if he is not accountable, then the issuance is prohibited.

The report consists of one double-sided sheet. The main part, i.e. the front part, is usually filled out by the employee, since it contains information directly related to his person and the data that he knows. The front side indicates the name of the organization, reporting number, full name of the employee and other data about him (position, personnel number), date of filling out the document and purpose. There is also a plate on the front side in which data on previous advances is entered. On the reverse side are the documents confirming the payment (checks, receipts), as well as the total amount of money spent.

After the document has been completed by the employee, it is handed over to the accountant. He writes in it the corresponding amounts and accounts, as well as a note that the report has been checked and does not contain errors. The amount is always indicated in numbers and in words, after which the accountant’s signature is placed with a transcript (full name, position), the overexpenditure and balance, various details, etc. are indicated. This document is drawn up in a single copy, and it can be filled out both in traditional paper form and electronically. It should be understood that if errors are made when drawing up the document and the manager signs it without corrections, then tax officials may not take it into account and recognize the allocated amount as income with the subsequent additional accrual of personal income tax and other contributions. Therefore, be sure to check the documents before signing them.

What to consider

At the end of the article we will provideIn the meantime, let’s look in more detail at the points that need to be included in the paper.

1. Full name of the employee. According to legal requirements, funds in the form of an advance can only be issued to those employees who officially work for the company on the basis of a civil or employment contract. Also, in addition to the full name, the position of the employee is indicated.
2. In the “Destination of advance payment” item, it is mandatory to enter real data, which must match the attached payment document.
3. All necessary dates and amounts, which can be confirmed by checks and receipts, are entered into the primary expense item. This will prove to the tax authorities that you actually sent the person on a business trip, spent money, etc. Make sure that the dates on the primary receipt and the receipts do not differ, otherwise all this may end badly.

Please note that reporting can be corrected if it has not yet been accounted for. If the accounting took place, but an error was found, then the document can be canceled (this is done by the manager, since he approved it). It is recommended that you do not throw away or delete the incorrect form in order to provide it to the tax authorities, if necessary, as proof that an error was made.

Standard filling sample

What documents can confirm that the funds were actually spent in the specified amount? There are two options:

1. Confirmation by sales receipts or invoices (that is, confirming the purchase).
2. Confirmation of payment (cash receipt or card statement).

Attention:Advance funds are issued to the employee based on the submitted application. The reporting deadline is regulated by the company. She can install it in at least 1 day, at least in 50. But it is better to stick to the classic period of 3 days.

It is also recommended to strictly specify the terms of repayment of debts on both sides. For example, if an employee spent more money than he was given, then he must receive an additional payment within a certain period. The same should be true in the opposite situation - if the costs turned out to be less than what was issued, then the employee must return the “change.”

Controversial issues

Accountants often have questions about various nuances related to its registration. Let's consider several controversial points regarding this document:

1. The employee was given 20 thousand to buy two shelves for the warehouse, but there were no goods available at that price. He purchased two shelves for 25 thousand, adding 5 thousand. In this case, an advance payment is made for the entire amount of the transaction (25 thousand), and the employee is compensated for his expenses by card or through the cash register (the employee needs to write a statement and confirm it with checks).
2. If an employee is engaged in bulk purchases, an advance may be issued for several payments. For example, a technical director buys office supplies, lunches, equipment and goes on business trips 4 times a month. He does not have to take an advance before each action - he can receive a certain amount in advance, and then report on its expenditure and bring it to zero, receiving compensation if it is exceeded or, conversely, returning the funds to the enterprise’s cash desk. In this case, money is usually issued for a month, and reports are shown from the 1st to the 3rd.
3. If an employee prepares two or more applications for an advance, then he can report on them in one report, if the deadlines allow this. For example, on August 1, an employee was given 10 thousand to purchase a rack with a reporting period until August 7. On the third, he purchased a stand, and on the fifth, he went on a business trip until August 15, having received a second advance of 5 thousand rubles for this. Accordingly, upon arrival, he draws up reports, which includes both the first payment and the second, breaking them down according to the purpose of the advance (household and travel needs).
4. If the employee does not require compensation for overexpenditures, then it is necessary to sign a document on debt forgiveness, after which the amount must be included in non-operating income and displayed as other expenses. For example, the CEO, who has a stake in the company, quits. The company has recently been in a difficult situation, so the general director purchased some goods for his own, as a result of which a debt formed. He leaves, but does not demand a refund, so as not to finish off the company, since he has a stake in it. The debt is forgiven under the contract.

We have listed the main difficult situations that may arise when preparing documents. We hope that you now understand how to fill out the paperwork correctly and what mistakes you should avoid. According to this

In modern conditions of conducting business processes at enterprises, the practice of using advance reports is quite widespread.

General rules for preparing an advance report

The main function of the advance report is to confirm the expenses that were incurred in connection with production needs by the person who received this amount from the company’s funds for certain purposes. Often these goals are either travel expenses of an employee, or the need to pay for a product or service ordered by the enterprise in the process of carrying out business activities.

Several persons are involved in the preparation of the expense report in the manner and within the time limits established by the management and regulatory documentation of the enterprise. First of all, the advance report is filled out by the employee who received the cash. When the employee has completed his part of the report, he must submit it to the accounting department specialist so that the report is reviewed and accepted for further processing.

The form of primary documentation can be either the generally accepted form AO-1 or one created individually for a particular organization.

In any case, the advance report form must meet certain criteria and contain basic data:

• Number and numbering of the advance report;
• Name of the organization - legal entity;
• The amount of money issued on account;
• Amount of money spent;
• A list of documents that justify all expenses with the documents themselves attached. These can be cash register receipts, payment receipts, invoices, invoices and certificates of work or services.

There are two ways to prepare an expense report: filling it out on paper or electronically.

If the report is prepared in paper form, there are two types of completion:

• On letterhead by hand;
• Using a computer program and printing the document.

In both cases, the signatures of the responsible officials on the document are affixed in blue ink in their own handwriting.

The second method of drawing up an expense report is less labor-intensive, but requires the presence of a specialized electronic document management system, access to which is available to all persons involved in the preparation and signing of this document. Since a document created in this way is electronic, it must contain digital signatures of all responsible persons.

The advance report is filled out by the responsible official in a single copy, and then submitted to the accounting department to verify the completion of the document and the accuracy of the reflection of business transactions. When studying the advance report, special attention is paid by the accounting department to the targeted expenditure of the accountable amount.

Most often, the issuance of cash on account occurs either in the case of an employee’s business trip, or for various production expenses that require the personal participation of the employee. For example, these could be entertainment expenses or costs associated with obtaining any materials.

Advance report - draw up step by step

The first step is to fill out that part of the advance report where all attached documents for the resulting expenses for the period for which cash was issued to the accountable person should be indicated.

The first column records the sequential number for each supporting document. The second column contains the date of drawing up the document confirming the expense. The third column contains the document number. If there is no number in the document, then in column 3 you should indicate B/N, which means a document without a number.

In the fourth column, you need to indicate the name of the document, for example, a cash register receipt, and decipher in two or three words exactly what expenses were incurred. The fifth column contains the total amount of the document in rubles and kopecks. If the calculations were made not in Russian rubles, but in foreign currency, then the amount indicated in the payment document should be included in the sixth column of the advance report.

The final line contains the total amount of all expenses incurred, which is the sum of the amounts of all documents listed in the report.

At the next stage, after filling out the entire list of attached documents, the accountable person submits the advance report to the accounting department, where they must compare all the data in the report with the data in the reporting documents attached to it, and issue the accountable person a tear-off coupon for accepting the documents for accounting.

The number of the advance report is required to be filled out, and the date of the document is the date of issuance of funds to the employee of the enterprise.

The amounts for each document must be indicated in rubles and kopecks with a summary. Subsequently, the accountant enters the corresponding corresponding account for all expenses listed in this part of the document.

Then the accountant or the employee himself fills out the front side of the document, indicating all the necessary details and information about the nature and amount of upcoming expenses. If an employee has a carryover balance from a previous advance report, it must be indicated in the “Previous advance” column.

It is important to remember that the accountable person cannot take out new cash against the report if he has a debt from the previous advance report. If the opposite situation occurs and the employee had to spend personal money for the needs of the enterprise, then the declared excess expense is reimbursed to the employee in full.

When all the main fields are filled in and have been checked, the report is signed by the accountable person, then by the accountant responsible for this area of ​​work or by the chief accountant. At the final stage, the manager approves the report with his own signature.

It is important to consider that the period for drawing up an advance report is limited to three working days from the date when the period for using cash, approved by the manager, ends, or from the date when the employee returns to his workplace.

The accounting and reporting service is obliged to ensure the storage of advance reports along with the attached original payment documents for five years.

Advance report - design features

Based on the definition of the type of expenses, in the line “Purpose of the advance” you should indicate for what purposes the money was received for the report. Data on the target direction of expenses must coincide with the wording in the order for the issuance of money for reporting.

In a situation where the reason for receiving an advance was travel expenses, such an advance report has some design features and requires special attention when preparing it.

The period for drawing up such a report cannot exceed three working days from the moment the reporting person returns from a business trip.

When reporting on travel expenses, the employee, in addition to checks and receipts for payment, must include: a travel certificate with all marks, tickets to the place of arrival and on the return trip, as well as documents for compulsory insurance of passengers during transportation.

The travel certificate must indicate the date, month and year of arrival and departure of the person on a business trip. The records are certified by the signature of the responsible persons at the place of arrival and sealed with the seal of the organization.

When sending an employee on a business trip, the company’s accountant calculates the amount of the employee’s expected daily expenses. Typically, daily allowances are paid separately using a cash receipt or in non-cash form to an employee’s plastic card, since these are personal expenses of the employee that are not subject to documentary evidence. However, in some cases, the payment of daily allowance is made by drawing up an advance report and is included in other expenses.

It happens that an employee goes on a business trip abroad, then the report form contains data both in Russian rubles and in foreign currency. After returning from a business trip abroad, all supporting documents drawn up in a foreign language must be translated. The official translation is drawn up on a separate sheet of paper and attached to the report as part of the remaining supporting documents.

Otherwise, when drawing up an expense report, general rules and requirements are used.

In contact with

We learn to draw up expense reports using examples (1C: Accounting 8.3, edition 3.0)

2016-12-08T12:30:37+00:00

In my observation, for novice accountants, preparing expense reports is a significant challenge at first.

Today we will look at the basics of this matter, as well as the most popular cases from life. We will perform all experiments in 1C: Accounting 8.3 (edition 3.0).

So, let's begin

It’s not for me to tell you that 71 accounts are responsible for settlements with accountable persons in the accounting department:

Issue assets is reflected to the employee on the debit of this account, and write-off - on the credit.

Well, for example, they gave out 5000 against a report from the cash register:

Why did I say assets? This is because we can give the employee:

• Cash (from the cash register through cash register)
• Non-cash funds (transfer from the organization's current account to the employee's card account)
• Financial documents (for example, plane tickets for a business trip)

Let's look at each of the examples listed above.

Cash withdrawal from the cash register

To issue an advance from the cash register, we issue a cash receipt order (in the top three, this is the “Cash Withdrawal” document):

In the type of operation we indicate “Issuance to an accountable person”:

The wiring turned out like this:

Issuance of non-cash funds

In this case, the funds are transferred to the employee’s card account (the account to which a bank card is linked, with which the employee can withdraw this money).

In the troika, this operation is formalized by the usual document “Write-off from the current account”:

Also, do not forget to indicate in the form of the “Transfer to an accountable person” operation:

The wiring turned out like this:

Issuance of monetary documents

A monetary document can be, for example, a plane ticket that an organization purchased for an employee who is going on a business trip.

After purchase, this ticket is accounted for as the debit of account 50.03:

When issuing this ticket to an employee for reporting (before a business trip), the accounting department draws up the document “Issue of monetary documents”:

And on the “Cash Documents” tab this very ticket is indicated:

The posting turned out like this (the ticket was written off from account 50.03):

I will specifically mention:

• We have the right to issue reports only to employees of the organization - persons with whom we have concluded an employment or civil law contract.
• The list of such persons is approved by a separate order of the head.
• The same order stipulates the maximum period within which the employee must report to the accounting department; if an employee goes on a business trip, this period is automatically extended until his return.

Employee reports

But assets are given to an employee for a reason, but to fulfill a certain official assignment. Therefore, the moment comes when the employee must report to the accounting department in form AO-1.

This is a printed form that indicates:

• everything that we gave to the employee for reporting
• everything he spent this money on (or didn’t spend it, or maybe there was an overspending)
• Supporting documents (checks, invoices, acts, tickets...) are attached to this form.

Here is an example of the AO-1 form:

This report (AO-1) is compiled by the employee together with the accounting department and approved by the manager. At the very bottom, the number of documents and sheets on which they are attached to the report is indicated (checks are usually pasted in whole packs onto A4 sheets).

So, in order to print such a report (AO-1), write off debt on 71 accounts from an employee, and also accept expenses in the top three, there is the document “Advance report”:

Let's briefly go through his bookmarks:

Examples of advance reports from life

Fill out the "Advances" tab:

It must be said that this tab is not displayed in any way in document postings, but is only available for the AO-1 printed form.

Fill out the “Products” tab (we bought a bunch of everything and put it on ten):

Here are the postings for this bookmark:

We fill out the “Payment” tab (we pay off the debt to suppliers, or pay an advance):

Here are the wiring:

Examples of filling out the "Other" tab.

Payment for communication services:

Payment for newspaper advertisements:

Write-off of daily allowance and debt for travel tickets:

Payment for some services (immediately charged to 26):

By the way, on the “Products” and “Other” tabs there is a checkbox “SF”, if you check it, then the invoice received will be entered on this line.

Advance report (form AO-1) is a unified document for accounting for employee expenses during a business trip. When returning from a business trip, the employee is required to report, for which he submits a completed travel certificate, which you can download, and an advance report, the form of which is in the unified form AO-1.

Advance report JSC -1 is the primary document necessary to account for the amount of cash issued to the employee for certain purposes, such as:

• travel allowances expenses ;
• administrative or production expenses .

The issuance of the accountable amount is formalized at the enterprise's cash desk using an expense cash order (RKO). The money received must be spent only for the purposes that were specified in the RKO. The cashier is obliged to hand out amounts of money in person only to an employee who has entered into an employment contract with the organization, and his name is included in the list of the order about persons who can take money into account. Also, the basis for issuing the amount will be an order to be sent on a business trip or business trip certificate .

After the accountant has spent the issued funds, an advance report must be drawn up and submitted to the accounting service within three working days.

How to fill out AO-1 correctly? We invite you to download a sample expense report, which you will find at the end of the article. You can also download a blank advance report form below.

If the travel certificate confirms the very fact that the employee is on a business trip, then the advance report is confirmation of the employee’s work. Documents confirming the expenditure of the issued amounts are attached to the advance report.

An advance report is also filled out when issuing funds against the report to employees for various needs. At the same time, you need to remember that money can be given to an employee on account only if he is included in the order on accountable persons.

The procedure for drawing up an advance report (form AO –1)

The document is drawn up by both the employee and the accounting department employee.
The reporting person must fill in the following information:
1 . Name of the organization ;
2. Date of preparation ;
3. Appointment of advance payment ( production, representative, travel allowances expenses, etc.);
4 . Personal data, namely: last name and initials, structural unit in which the accountant works, personnel number, position;
5 . Information about the amount of the last advance;
6. The amount of the sub-report issued by the cashier;
7. The columns “Spent”, “Balance/Overconsumption”, as well as information on the number of documents that are attached to JSC -1, are filled in after writing and calculating the necessary data on the other side of the report;
8 . Tabular part about spent means, namely:

• serial number . All documents that are attached to the expense report must be numbered according to the compiled list;
• number, date of each document, confirming targeted spending of funds;
• name of documents attached to JSC –1 (sales (cash) receipt, receipts for PKO, business trip ID, invoice, etc.), what the money was spent on;
• the expense amount is copied from each document. The reporting person fills out only column 5 or 6 (this depends on the settlement currency);
• calculation of the final amount. Next, the total is rewritten in the column “Spent” (point 7).

After the accountant has passed AO-1, ​​the accounting service employee needs to check the presence of each document that confirms the amount of funds spent, their correct expenditure for the intended purposes, and also needs to fill out the remaining sections. To confirm that the report in Form AO -1 has been submitted to the accounting department, the employee is given a receipt. After reviewing all the documents in the original that confirm the expense, checking the correctness of filling out, the advance report of JSC -1 is signed by the chief accountant, accountant and director, and then accepted for accounting.

Advance report AO-1. Sample filling

The advance report form is a two-sided form; it is filled out by both the accounting department and the employee himself.

What should an accountable person fill out in Form AO-1?

On the front side of the form the following lines are written:

• name of company;
• date of the report;
• the structural unit in which he works;
• your full name, position, personnel number;
• the purpose of the advance, that is, what it is planned to spend the issued money on (household needs, stationery, travel expenses, etc.);

On the back of the form, the accountable person fills out a table indicating how the money was spent. For each available supporting document, a table line is filled in, in which the number, date, name of this document and the amount spent reflected in this document are written sequentially in the columns. Having filled out the entire table of the advance report form, the results are summed up at the end, the total amount spent is calculated, which is written in the “total” line. After this, the accountable person submits the advance report form to the accounting department, attaching all supporting documents.

What does the accountant fill out in the expense report?

Having received the report, the accountant must check the correctness of completion and compare the data given in the table with that specified in the attached documents. The document is assigned an individual number.

At the bottom of the front side, the accountant fills out the “receipt” lines: from whom the report form was received, its number and date, the amount spent, the number of attached documents, the date the report was accepted and the accountant’s signature. The receipt completed in this way is torn off from the main part of the AO-1 form and handed over to the accountable person as a sign that the report has been accepted and verified.

On the reverse side of the form, the accountant fills out lines 7 and 8, which reflect the amount accepted for accounting, and line 9, in which the debit of the account is written where expenses incurred are written off.

Then you need to go back to the front side and fill out two small tables:

• the first reflects the amount of the balance or overspending on previous advances, if any, in the “total received” field the issued advance amount is written, in the “spent” line – the amount actually spent. If the employee spent less than the issued money, then the “balance” is filled in, if more, then the “overspend”. If there is a balance, they are transferred to the cash desk according to