How to fill out an advance report correctly

All employees who receive cash in a subreport are required to know how to fill out the advance report correctly. Therefore, the accountant should help in completing the forms, and not do everything himself for the employee.

An advance report is prepared personally by the employee in a single copy. The form of the advance report is filled in from both sides. On the front side it is necessary to write the name of the enterprise, the department of the organization, the date of filling, the full name, the position and indicate the purposes for which the funds given to him in the account were received and spent. Indicates the number of primary documents and attached sheets to the report.

In the table part of the form indicate the amount received, reflect the balance or overspending. On the reverse side, in the chronological order, list all supporting documents indicating the amounts of expenses. The final sum of money is summed up and a personal signature is put. The original documents of all documents are attached to the form. It is more practical to paste the documents on A4 sheet and number them.

If there are more documents than the attached documents, several forms of the reverse sides of the report are attached to the advance report and an inscription "continued on the top of the report No. ____ from ____, _____________, full name" is attached to each of the above.

The accountant makes notes on the form with the indication of the corresponding accounts, the amounts and requisites of the cash orders, which are finally settled with the employee.

Further in the accounting department make a note on the audit of the report, approve the amount, put the date. The accountant and the chief accountant of the enterprise are signed, then they are submitted for approval to the head. After approval, the advance report is posted to the accounting department, the rest of the money is paid to the cashier on the incoming cash order, and the amount of overspending is issued to the employee on an out-of- pocket cash order or transferred to his account for a salary project.

The employee can write a statement with a request to withhold the amount of the remainder from his salary, or according to the decision of the management this can be done in case of no return of money within a month after the end of the calculation period.

Cash from the cashier can be given out in the subaccount only to those employees with whom the employment contract was concluded and which reported fully for the previous amounts. First, the employee himself writes a statement with a request to give him the necessary amount of money, indicates the purpose of spending and puts a personal signature. The head asserts the amount, sets the terms for the issuance of funds and the submission of a report, puts the date and signature. After that, the accountant has the right to issue cash in a personal account to the employee.

You can not transfer money to strangers. The report on the money that is spent should be provided within three working days after the deadline set by the head. I will explain by examples:

1. After returning from a business trip, it is necessary to fill out an advance report, bring travel documents, travel authorization, trip insurance, baggage tickets, a ticket for the preliminary sale of tickets, receipts for payment for a hotel room or a contract for hiring a person from an office to the accounts department. All this - no later than three working days after the end of the trip.

2. In case of purchase of goods for the enterprise or payment for services or rent, commodity checks, purchase certificates on the market, purchase and sale agreements, CAC checks, invoices, invoices, not later than three days from the date of shipment of goods or payment are attached to the advance report for services.

3.Postal expenses and negotiations are confirmed by receipts, invoices, paper checks.

The advance report is provided after the advance payment of advance money. The purposes of appointment can be very different:

1. economic needs

2.postage costs

3. bank expenses

4. notary actions

When reimbursing employees for a trip on a business trip for a personal account, an advance report is not drawn up. Based on the order of the head of the trip and accounting documents, the accounting department transfers or issues cash in full amount spent. In this case, no application from the employee is required.