What is the procedure for completing an expense report?
On how to filladvance report will tell us Ivanov RP - editor of the site:. Individuals fill in all the blanks advance report, except for:
- « Room expense report » - Props itself notes natural persons, but it can learn it only issued accountablefunds (eg, accounting). In practice, the advance reports are numbered sequentially by the date of their preparation;
- « Date of the expense report » - Celebrated on the actual date of the compilation and of great importance. After all, forit will be decided whether the time accountable person has submitted expense report;
- « The name of a tax agent » - Is the name of the legal entity or self-employed person, and so on. N., To provide funds for the report. Current legislation does not contain Thtkih ??requirements concerning the format of such props. We recommend using the official data, that is, to indicate full name (or reduced if it is provided by the constituent documents, such as articles of association);
- « USREOU code » - atthe case of issuing an advance self-employed person in the props can note the number of the taxpayer registration card (or passport series and number, if self-employed person to refuse to accept such number);
- « Department / Position, Store / Title » - The name of the department or the department indicated in accordance with the organizational structure of the legal entity (which sets its own). You can specify the position of the employee or profession;
- « P. I. O. » - The requisite introduced fully Familuw, name and patronymic of the person accountable (according to his passport data);
- « Tax Number (or Passport number) » - An explanation on how to fill this prop is contained in a footnote in the form of the advance report. If present, it indicatesXia registration number of the taxpayer registration card - accountable person. And if he refused to accept it in the manner prescribed by law, then the series and passport number;
- « Appointment advance » - The props should koroTKO, but it is clear to note what make advances, such as: « for travel & raquo ;, « To purchase stationery » etc;
- « Balance / overrun previous advance » - The requisite specified (if any) in the sum of digitsrubles and kopecks not returned on the date of the advance report of the previous advance or outstanding at that date, cost overruns, on which you have already reported. But if an employee received an advance or the costs incurred in foreign currency (usually to go abroad), the advance report and although the ruble, but it should be notedfor analytical accounting and the amount of foreign currency equivalent;
- « An (from whom, № and date) » - The requisite notice has been received in advance, which is served by an advance report. Advance payment can be obtained from the cash register or cash,or non-cash - to a personal card or by using a corporate card;
- « A total of » - Summed up in the props and the figures given in rubles and kopecks total amount of advances received for which the accountable person reports yetm expense report;
- « Expenditure » - It is celebrated figures in rubles and kopecks total amount spent by the accountable person of means. A description of these costs is provided on the back of an expense report in the format: № in order to fill inconstant string, the date of the document confirming the expenses incurred, to whom, for what and under what document paid, the total figures in rubles and kopecks. In the same list, and write down the amount of per diem, but without the documents confirming their (daily - it costs that do not require documentary proof of their actualemployee spending);
- « The balance / overrun » - It is marked (if any) numbers in rublyahs penny amount of the available balance on advances, which is accountable for this expense report. If the accountable person, on the contrary, spent boproc eed than an advance, it shows the amount of overspending;
- « The application documents __ » - All figures indicate the number of documents confirming the expenses incurred by the accountable person and accompanying expense report;
- « Date, signature » - The requisite accountable person filing the advance report, puts the date of its submission, and his signature. To avoid misunderstandings with tax audits is highly desirable that the date given in the beginning of the advance of the report coincidedwith the date of such signature. In addition, the same signature and date should be indicated on the back of the expense report.
The rest of the details are already filled with some officials (usually an accountant).