Cash documents in the cash register are taken into account. The concept of monetary documents, their types
Documents such as gasoline or student meal coupons, postage stamps and envelopes with stamps for mailing correspondence, express Internet and cell phone cards, and other documents that require special consideration are often used in the activities of any institution. In the article, we will consider in what order they should be used and taken into account.
What are cash documents
Monetary documents are documents acquired and stored in an institution and have some value. Settlements for their acquisition between the parties have already been made, but the services that can be obtained with the help of these documents have not yet been rendered.According to paragraph 169 of Instruction No.157n paid coupons for gasoline and oil, for food, paid vouchers to rest homes, sanatoriums, camp sites, received notices for postal orders, postage stamps, envelopes with stamps and state duty stamps - all these are monetary documents.
Cash documents must be kept at the cash desk of the institution.
In accordance with paragraph 170 of Instruction No.157n receipt at the cash desk and issuance from the cash desk of such documents are drawn up by incoming cash orders (f. 0310001) and outgoing cash orders (f. 0310002) with the entry "stock" on them.
Incoming and outgoing cash orders with the entry "stock" are registered in the register of incoming and outgoing cash documents separately from incoming and outgoing cash orders, in which operations with cash are recorded.
In the cash book (f. 0504514) of the institution, transactions with monetary documents are recorded on separate sheets, on which the “stock” mark is affixed.
According to the guidelines for maintaining a cash book, approved Order of the Ministry of Finance of the Russian Federation No.173n, totals of operations for the day and indicators of the balance at the end of the day are formed for cash and for monetary documents separately. In the sheets of the cash book containing data on the movement of monetary documents, the lines “including wages” and “total cash balance at the end of the day” are not filled.
Entries in the cash book must be made by the cashier immediately after receiving or issuing monetary documents for each stock receipt and stock expenditure order.
Accounting for transactions with monetary documents is kept in the journal for other transactions on the basis of documents attached to the cashier's reports ( paragraph 172 of Instruction No.157n).
Reflection in accounting of the movement of monetary documents
Let's look at examples of how various types of monetary documents are used in educational institutions and how the facts of economic life performed with their help are reflected in accounting. Specific recommendations for accounting for certain types of monetary documents at the federal legislative level have not been developed, therefore, in our opinion, the procedure for their use and reflection in accounting must be fixed in the accounting policy based on the specifics of the institution.Food coupons for students. There is a category of students to whom the educational institution is obliged to provide free meals. Such food is sold on food stamps. The coupon can be made in a typographical way or printed on a printer. It must contain a number of mandatory details:
Individual number;
Validity;
Type of food;
Amount (cost);
Seal or stamp of the issuing organization and signature of the responsible officer.
For municipal institutions in some regions, rules have been created for the circulation of certain types of monetary documents. A clear procedure for issuing and accounting for coupons for the provision of food on a preferential basis in educational institutions has been developed, for example, by the Education Committee of the Government of St. Petersburg ( Order dated 08.06.2009 No.1139-r).
According to this document, educational institutions are supplied with coupons of a single sample. Head of institution
ensures the storage of coupon forms and issues them to the employee responsible for catering, in accordance with the number of students in preferential categories. Forms of coupons are transferred according to the act, the form of which was specially developed and is given in Appendix 3 to this order. This employee issues the completed forms of coupons to the teacher who performs the function of the class teacher, or to the master of industrial training (group supervisor). Issued but not used coupons are returned. All actions with coupons must be recorded in the book for issuing coupons, the form of which is given in Appendix 2 to The procedure for issuing and accounting coupons, approved by Order No. 1139-r.
When providing preferential meals by the educational institution itself, the coupons used for their intended purpose are calculated at the end of each working day and are attached to the cash report. They are stored together with cash register documents for five years and after the expiration of the storage period they are destroyed by order of the head of the institution.
When providing preferential meals at an educational institution, a public catering organization checks the use of coupons on a weekly basis and draws up an appropriate act on their implementation in the form that is given in Appendix 3 to the Procedure for issuing and accounting coupons.
The state educational institution entered into an agreement with a public catering enterprise for the supply of breakfasts and complex lunches for students. The institution paid 120,000 rubles under the contract. Food coupons were received for this amount according to the act of acceptance and transfer. They were credited to the cashier as cash documents. Part of coupons from the cash desk in the amount of 30,000 rubles. was transferred to an accountable person who issued these coupons to students. After the students received food according to these coupons, an act was drawn up in the amount of 30,000 rubles. (attached to the advance report of the accountable person who received the coupons).
According to the Order of the Ministry of Finance of the Russian Federation No. 171n, the expenses of a state institution for paying for services for organizing hot meals for students are attributed to subsection 226"Other works, services" KOSGU.
These transactions in the accounting of the institution will be reflected in accordance with Instruction No. 162n as follows:
According to the corresponding synthetic accounting code.
Fuel coupons. Consider the option when an institution is provided with fuel and lubricants using coupons: under an agreement, a certain amount of gasoline of the corresponding brand is paid, while the institution receives coupons, according to which drivers will refuel cars at gas stations.
Received coupons on the basis of the supplier's shipping documents (invoice, invoices, etc.) are credited as cash documents to the cash desk of the institution, while it is advisable to indicate the brand of gasoline, the series and numbers of these coupons, the nominal value of the coupons in liters and the cost in the receipt order. coupon in rubles (based on the cost of gasoline specified in the contract and invoice for payment).
As necessary, coupons for the right to receive fuel are issued to drivers or a specially designated employee under the report.
Usually, a special ledger is created for control, in which the movement of coupons is recorded.
The fuel received by coupons is credited as the institution's inventory after the advance report is submitted by an accountable person with supporting documents from the gas station that issued fuel and lubricants in exchange for a coupon.
The budgetary educational institution, as part of the activities to fulfill the state (municipal) task, received from the supplier coupons for 1,000 liters of AI92 gasoline in the amount of 28,000 rubles. The face value of the coupon is 20 liters worth 560 rubles. Accountable person issued
2 coupons, for which it refueled the car, after which it submitted an advance report.
These transactions will be reflected in accounting in accordance with Instruction No. 174n in the following way:
Express payment cards for cellular communications and the Internet. Employees of institutions often use corporate mobile communications or receive compensation for using their own communications for official purposes. A widely used type of payment for mobile communications and the Internet is express payment cards, which are purchased by an institution and must be accounted for as monetary documents.In order for the inspection and tax authorities not to have questions about the legality and expediency of paying the costs of cellular communication, the institution needs to develop an appropriate
statutory provision (internal normative act). This document should contain a list of positions of employees who are eligible to receive mobile payment cards, and the conditions that must be met (for example, employees are paid only for calls made during business hours, or it is still possible to pay for calls made after business hours (during weekend)). It is advisable to prescribe the procedure for employees to confirm their expenses for cellular communications (submission of details of negotiations and an employee’s memo about which calls were official).
An autonomous institution, using funds from income-generating activities, through an accountable person, acquired 100 express payment cards with a face value of 100 rubles. for a total amount of 10,000 rubles. These monetary documents were accepted at the cash desk of the institution. The Deputy Director was issued 3 payment cards for reporting. The accountable person submitted an advance report with corroborative documents.
Expenses for the purchase of payment cards for mobile phones in accordance with the Order of the Ministry of Finance of the Russian Federation No. 171n are attributed to subsection 221"Communication Services" KOSGU.
In accounting, these transactions will be reflected in accordance with Instruction No. 183n in the following way:
Postage stamps and envelopes with stamps. Despite technological progress, postal services are still relevant and in demand. The organization of postal items is impossible without the purchase of stamps and stamped envelopes, which, according to Instruction No. 157n, must be accounted for as monetary documents. A typical accounting error is the simultaneous write-off of purchased envelopes and stamps. For example, how can you justify writing off 200 stamped envelopes at once, even if 20 letters were actually sent in a month? They must be accounted for as monetary documents and, as necessary, issued under the report to the persons responsible for sending correspondence, who must draw up an advance report and attach supporting documents to it. Such documents may be a register of sent correspondence, and in case of damage - a damaged envelope attached to the report.Acceptance for accounting and issue under the report of postage stamps and stamped envelopes will be reflected in the accounting as follows:
| Government institution (Instruction No. 162n) | State-financed organization (Instruction No. 174n) | Autonomous institution (Instruction No. 183n) |
|||
| Debit | Credit | Debit | Credit | Debit | Credit |
| Receipt at the cash desk of the institution of stamps and stamped envelopes | |||||
| 0 201 35 510 |
0 302 21 730 0 208 21 660 | 0 201 35 510 |
0 302 21 730 0 208 21 660 | 0 201 35 000 |
0 302 21 000 0 208 21 000 |
| Issuance of stamps and stamped envelopes | |||||
| 0 208 21 560 | 0 201 35 610 | 0 208 21 560 | 0 201 35 610 | 0 208 21 000 | 0 201 35 000 |
According to labor legislation, the amount and procedure for reimbursement of expenses related to business trips of employees, as well as the list of works, professions, positions of these employees are established by a collective agreement, agreements, local regulations. In an educational institution, payment for a ticket can be made to a social pedagogue whose nature of work is associated with traveling (visiting students at their place of residence, trips to participate in meetings of various commissions and prevention councils, etc.).
On the basis of the Order of the Ministry of Finance of the Russian Federation No. 171n, the expenses of the institution for the purchase of travel tickets for employees whose work is traveling in nature are charged to subsection 222"Transport services" KOSGU.
A government educational institution purchased a bus ticket worth 950 rubles. for September 2013 for a social educator. Payment for the ticket was made by bank transfer at the expense of budgetary funds. The ticket was credited to the cash desk of the institution and issued to the teacher under the report. At the end of the month, the teacher submitted an advance report with an already used travel document attached to it.
In the accounting of a state institution, these transactions must be reflected in accordance with Instruction No. 162n as follows:
Lack of money documents at the cash desk
The procedure for conducting cash transactions with banknotes and coins of the Central Bank of the Russian Federation in the territory of the Russian Federation is regulated Regulation No.373-P. According to clause 1.11 of this provision, measures to ensure the safety of cash during cash transactions, storage, transportation, as well as the procedure and terms for checking the actual availability of funds are determined by the legal entity. This means that the procedure for checking the cash desk and cash transactions is established by local regulations, for example, the regulation on internal financial control, accounting policy, regulation on cash transactions. During control measures, in addition to the complete recounting of cash at the cash desk, other valuables stored at the cash desk, including monetary documents, are also checked.
To reflect the results of the inventory of monetary documents held at the cash desk of the institution, an inventory list (collation sheet) of strict reporting forms and monetary documents (according to f. 0504086, approved by Order of the Ministry of Finance of the Russian Federation No. 173n) is used.
During the check at the cash desk of a budgetary institution, a shortage of monetary documents was revealed - 2 express payment cards with a face value of 100 rubles each. each purchased with a subsidy for the implementation of the state task. The person responsible for this shortfall has been identified, and the amount of the shortfall has been repaid by him voluntarily in kind.
The institution must record the situation that has arisen in accordance with 86, 87 , 109 , 110 Instructions No. 174n in the following way:
Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.
Order of the Ministry of Finance of the Russian Federation of December 15, 2010 No. 173n “On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state extrabudgetary funds, state academies of sciences, state (municipal) institutions, and guidelines for their application.
The procedure for issuing and accounting coupons for the provision of food on a preferential basis in educational institutions of St. Petersburg.
Order of the Ministry of Finance of the Russian Federation of December 21, 2012 No. 171n "On approval of the Guidelines on the procedure for applying the budget classification of the Russian Federation for 2013 and for the planning period of 2014 and 2015."
Instructions for the use of the Chart of Accounts for budget accounting, approved. Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n.
Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n.
Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 183n.
Almost any company in its activities is faced with monetary documents: paid air and railway tickets, vouchers, coupons for fuel and lubricants. 1C experts talk about the features of accounting for monetary documents using the example of the 1C: Accounting 8 program, edition 3.0, including for VAT purposes.
Organization of accounting of monetary documents
Monetary documents are documents certifying the fact of payment and the right to subsequent receipt of works or services. As a rule, such documents are drawn up on strict reporting forms (BSO).
According to the Instructions for the Application of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations (approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, hereinafter referred to as the Chart of Accounts), monetary documents held at the cash desk of the organization (paid air and railway tickets, coupons for the disposal of solid household waste (MSW), postage stamps, etc.) are accounted for on subaccount 50-3 "Money documents" in the amount of actual acquisition costs. To account for monetary documents, the value of which is expressed in foreign currency, in "1C: Accounting 8" a separate subaccount 50.23 "Money documents (in currency)" is intended.
On accounts 50.03 and 50.23, the program keeps records both in sum and in quantitative terms. Analytical accounting is organized in the context of monetary documents (for this, a reference book is used ). For each monetary document, its type is indicated:
- Tickets;
- Vouchers;
- Stamps;
- Vouchers for fuel;
- Other.
When entering information in the card of a monetary document, you can specify its value, then it will be automatically entered when registering the receipt or issuance of the corresponding document.
In order for operations with monetary documents to be available to the user, it is necessary to enable the corresponding functionality of the application (section Main - Functionality). Bookmark Bank and cash desk flag should be set Cash documents(Fig. 1).
Rice. 1. Setting functionality
After setting the flag in the section Bank and Cashier programs become available documents And Issuance of monetary documents and also the log Cash documents. From the log it is possible to generate Report on the movement of monetary documents, which is designed to control received and issued monetary documents. To control the safety and analysis of the movement of monetary documents, you can also use standard accounting reports.
Document Receipt of monetary documents is intended to reflect the fact of receipt of a monetary document at the cash desk of the organization. In the header of the document, you must specify the account for accounting for monetary documents (50.03 or 50.23). If account 50.23 is selected, then you must specify the accounting currency for monetary documents. Depending on the method of receipt of the monetary document, the type of operation is selected:
- Receipt from supplier;
- ;
- Other income.
If registered Receipt from supplier, then in the field Settlement account you need to specify the account for accounting for settlements with the counterparty.
However, in the document Receipt of monetary documents it is not provided for the simultaneous indication of both the account for accounting for settlements with the counterparty and the account for accounting for settlements on advances. Therefore, it is convenient to use account 76.05 “Settlements with other suppliers and contractors” as a settlement account. The same account should also be indicated when reflecting payment to the supplier, then there will be no difficulties with offsetting advances.
For each nomenclature of received monetary documents, their number and amount (including taxes) are indicated. VAT is not allocated in the amount of the document, since the fact of receipt of a monetary document is not the fact of acceptance for accounting of goods or services, the right to receive which the document provides. Goods (works, services) can be taken into account later (for example, when registering an advance report of an employee on a business trip or on the purchase of fuel and lubricants on a coupon), then, as a general rule, VAT is taken into account.
document Issuance of monetary documents the following types of business transactions are reflected:
- Issuance to an accountable person;
- Return to supplier. When returning, you must specify the amount of the return, as well as the account of income or expenses, since the amount of the return may differ from the value of the monetary document;
- Other issuance.
Accounting for fuel and lubricants by coupons
Fuels and lubricants include fuel (gasoline, diesel fuel, liquefied petroleum gas, compressed natural gas), lubricants (motor, transmission and special oils, greases), as well as special fluids (brake, cooling). The organization can purchase fuel and lubricants for cash and in a non-cash form.
If the organization has chosen a non-cash form, then a supply agreement is concluded with the fuel supplier, according to which the organization transfers funds to the supplier’s settlement account, and in return receives coupons or fuel cards, according to which drivers refuel cars at gas stations (gas stations).
The use of coupons as a form of payment for fuel and lubricants has become widespread. To account for such transactions, it matters what type of coupons the organization uses, and at what point the ownership of fuel and lubricants passes to the organization.
There are two types of coupons:
- liter (quantitative), which indicate the quantity and grade of fuel without indicating the amount (the price of fuel and lubricants is fixed on the date of payment of coupons, it is usually not indicated on coupons);
- sum or value (cash), which indicate only the amount for which you can refuel (the price of fuel and lubricants is determined on the date of refueling, neither the price nor the quantity is indicated in the coupons, but the brand of fuel can be indicated).
Depending on the terms of the contract for the supply of petroleum products, the ownership of fuel and lubricants can be transferred to the organization either at the time of receipt of coupons, or at the time of refueling a car at a gas station. When refueling, the driver gives a coupon, and in return receives a tear-off coupon with a stamp of a canceled coupon and a cash receipt. Coupons have a validity period established in the agreement with the fuel seller.
Fuels and lubricants are included in inventories (IPZ) and are accepted for accounting at actual cost in accordance with the Accounting Regulation "Accounting for inventories" (approved by order of the Ministry of Finance of Russia dated 09.06.2001 No. 44n, hereinafter - PBU 5 /01). According to the Chart of Accounts, the program uses subaccount 10.03 "Fuel" to account for fuel and lubricants.
If, under an agreement with a supplier, the ownership of fuel and lubricants passes to the organization at the time of refueling into the car tank at a gas station, then coupons for fuel and lubricants can be taken into account:
- as part of monetary documents on account 50.03 (as a rule, for sum coupons, but also for quantitative coupons);
- on off-balance account 006 "Forms of strict reporting" (as a rule, for quantitative coupons).
The document that confirms the fuel consumption, data on the actual mileage and the production nature of the route of the car is a waybill (approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78). This form of document is mandatory only for motor transport organizations. Other organizations can develop their own document form, which must contain the mandatory details provided for in Article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” and the Order of the Ministry of Transport of Russia of September 18, 2008 No. 152 “On Approval of Mandatory Details and the Procedure for Filling travel sheets."
If the organization's vehicles are equipped with an electronic mileage (or mileage and fuel) monitoring system, then fuel consumption can be confirmed on the basis of a printed report of the system signed by a responsible person.
Legislation does not provide for the regulation of expenses for fuel and lubricants, but the organization itself can establish fuel consumption rates by order of the head.
In this case, you can be guided by the order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r or the standards specified in the vehicle operating instructions.
If the norms are not set, then the actual fuel consumption on the basis of waybills is written off as expenses for ordinary activities. If the organization's accounting policy provides for the use of fuel consumption rates, then the amount of fuel consumed within the limits of the norms is attributed to the organization's expenses for ordinary activities, and in excess of the norms is included in other expenses.
In tax accounting, expenses for the purchase of fuel and lubricants can be taken into account in one of the following ways:
- as part of material expenses (on the basis of subparagraph 5, paragraph 1, article 254 of the Tax Code of the Russian Federation);
- as part of other expenses associated with production and (or) sales, as expenses for the maintenance of official vehicles (clause 11 clause 1 article 264 of the Tax Code of the Russian Federation).
For the purposes of income taxation, expenses on fuel and lubricants are not standardized and are taken into account in full if they are economically justified, documented and made in order to carry out activities aimed at generating income (clause 1 of article 252 of the Tax Code of the Russian Federation).
VAT on purchased fuels and lubricants is accepted for deduction in the general manner on the basis of an invoice presented by the supplier (clause 2, article 171 of the Tax Code of the Russian Federation, clause 1 of article 172 of the Tax Code of the Russian Federation). As a rule, the supplier provides a set of documents (waybill, invoice) at the end of the month for the total amount of fuel sold during the month. The amount of fuel according to the supplier's invoice and according to drivers' advance reports (by tear-off coupons and cashier's checks) must match.
Example 1
|
Garment Factory LLC (OSNO, VAT payer, applies RAS 18/02) purchases gasoline coupons in the amount of 30 pcs. |
Payment to the supplier for coupons is registered in the program by a document Write-off from current account with type of operation Other settlements with counterparties, where account 76.05 should be indicated as the settlement account.
As a result of posting the document, an accounting entry is formed:
Debit 76.05 Credit 51 - for the amount of the prepayment (58,500 rubles).
note, for those accounts where tax accounting is supported, the corresponding amounts are entered into special resources of the accounting register for tax accounting purposes. In the examples discussed in this article, there are no differences between accounting and tax accounting.
The receipt of monetary documents is reflected by the document of the same name with type of operation Receipt from the supplier(Fig. 2).
Rice. 2. Receipt of monetary documents
In the header of the document, you should specify the details of the primary document: date and number. Bookmark From whom filled in by the user like this:
Bookmark Cash documents by button Add incoming monetary documents are selected from the directory Nomenclature of monetary documents. In Example 1, the monetary document looks like Vouchers for fuel(Fig. 3). The number and amount of received monetary documents are indicated.
Rice. 3. Nomenclature of monetary documents
When posting a document, the following entries are entered into the accounting register:
Debit 76.05 Credit 76.05 - for the amount of the advance payment (58,500 rubles). Offset is performed between documents of settlements with counterparties Receipt of monetary documents And Write-off from current account; Debit 50.03 Credit 76.05 - for the amount of coupons received for gasoline (58,500 rubles) in the amount of 30 pcs.
The issuance of coupons to the driver is reflected in the document Issuance of monetary documents with type of operation Issuance to an accountable person. Bookmark To whom Individuals.
Bookmark Cash documents the name of the coupon is indicated (selected from the directory Nomenclature of monetary documents) and quantity, for example, 10 pcs. Ticket prices are calculated automatically.
As a result of posting the document, a posting is formed:
Debit 71.01 Credit 50.03 - for the amount of monetary documents issued to the accountable person (19,500 rubles) in the amount of 10 pcs.
The posting of gasoline purchased by the driver using coupons and accounting for input VAT on the received gasoline is reflected in the document Advance report(chapter Bank and cash desk). Suppose the driver has accounted for all coupons issued to him.
In the header of the document, it is necessary to indicate the reporting accountable person and the date of preparation of the advance report. If the organization maintains inventory records by warehouses, then fill in the field Warehouse.
Bookmark Advances via button Add choose a document Issuance of monetary documents, according to which the accountable person received coupons.
Since the accountable person acquired inventory items, the document Advance report fill in the bookmark Goods. On this tab, on the button Add the tabular part is filled in (Fig. 4):
Rice. 4. Tabular part on the tab "Goods" of the document "Advance report"
- in field Document (expense) the details of the primary documents received from the supplier are indicated;
- the nomenclature, quantity and price of purchased gasoline are indicated in the corresponding fields, while the field Sum calculated automatically;
- the fuel supplier is indicated;
- to register an invoice, set the flag in the field SF, and in the field Invoice details enter the date and number of the invoice received from the supplier. After executing the command burn in field Invoice details document Advance report a link to the created document is automatically added Invoice received on receipt;
- in the fields accounting account And VAT invoice fuel and lubricants account and VAT account are indicated.
When conducting a document Advance report wiring is generated:
Debit 10.03 Credit 71.01 - for the cost of gasoline received without VAT (16,525 rubles) in the amount of 500 liters; Debit 19.03 Credit 71.01 - for the amount of VAT (2,975 rubles).
The deduction of VAT on purchased gasoline will be reflected on the date of receipt of the invoice when the flag is set in the form of a document Invoice received on receipt.
By default, the receipt date of an invoice is the advance date, but you can change the receipt date if necessary. If the flag is removed, then the deduction can be reflected in the document (chapter Operations - Regulatory VAT operations) within 3 years after registration of fuel and lubricants.
To include the cost of gasoline in expenses, you need to create a document Invoice claim(chapter Production).
Let's say that gasoline purchased with coupons was completely used up in accordance with the waybill. In the header of the document, the date of write-off of fuel and lubricants is indicated (the last day of the month) and the field is filled Warehouse.
Bookmark materials the name and quantity (500 l) of gasoline are indicated. If the item settings are pre-configured, then the accounting invoice is filled in automatically. Bookmark Cost account the cost account to which the materials are written off is selected, for example, account 26 “General business expenses”.
When posting a document, a posting is generated:
Debit 26 Credit 10.03 - for the cost of gasoline included in expenses (16,525 rubles).
Accounting for travel documents
Expenses for the employee's travel to the place of business trip and back to the place of permanent work are included in the cost of business trips (clause 12 clause 1 article 264 of the Tax Code of the Russian Federation). Travel documents (air and train tickets) can be purchased by an employee sent on a business trip independently. In this case, the employer is obliged to reimburse the employee for these expenses (Article 168 of the Labor Code of the Russian Federation). Also, the organization can purchase travel documents through specialized transport agencies.
Travel documents are issued on strict reporting forms (clause 2 of the Regulations on cash settlements and (or) settlements using payment cards without the use of cash registers, approved by Decree of the Government of the Russian Federation of 06.05.2008 No. 359). The basis for the deduction of VAT on the cost of transporting employees to the place of business trip and back is a travel document, in which the tax is highlighted as a separate line. Such a ticket or a copy of it is registered in the purchase book after the approval of the employee's advance report (clause 18 of the Rules for maintaining the purchase book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).
Often all travel documents are purchased in non-documentary form (electronic tickets). At the same time, strict reporting documents are:
- itinerary receipt of an electronic ticket (clause 2 of the order of the Ministry of Transport of Russia dated 08.11.2006 No. 134);
- coupon for an electronic railway ticket (clause 2 of the order of the Ministry of Transport of Russia dated August 21, 2012 No. 322).
According to the clarifications of the Ministry of Finance of Russia, when purchasing tickets in electronic form, the VAT amount allocated as a separate line in the itinerary receipt of an electronic passenger ticket printed on paper is accepted for deduction (see letters dated 30.01.2015 No. 07/30/2014 No. 03-07-11/37594). In practice, this clarification also applies to the coupon of an electronic railway ticket.
If an employee flies on a business trip by plane, then in addition to the itinerary receipt of an electronic ticket, a boarding pass is also required to confirm the cost of the flight. At the same time, the organization has the right to justify the consumption of the air transportation service by any other documents directly or indirectly confirming the fact of using the purchased air tickets (letter of the Ministry of Finance of Russia dated December 18, 2017 No. 03-03-РЗ / 84409).
If an employee goes on a business trip by rail, then the document confirming his travel expenses will be the control coupon of the electronic travel document (letter of the Ministry of Finance dated 14.04.2014 No. 03-03-07 / 16777).
No documents evidencing the payment of an electronic ticket (for example, a bank card statement) are required to confirm these expenses (letter of the Ministry of Finance of Russia dated December 18, 2017 No. 03-03-RZ / 84409).
The current legislation does not contain special rules regulating the procedure for accounting for electronic travel tickets. The purchase of an e-ticket can be treated as a receipt of a monetary document (since the e-ticket fully meets its criteria) or as a prepayment for transport services (since the services are consumed later). Thus, the procedure for reflecting these operations in the accounting of the organization must be reflected in the accounting policy.
Example 2
|
An employee of Konfetprom LLC was sent on a business trip to Ufa from 04/09/2018 to 04/11/2018 (for 3 days). The daily allowance, according to the organization's regulations on business trips, is 700 rubles. 9,000 rubles were transferred to the employee’s personal account under the report. Round-trip e-ticket purchased by an organization through a travel agency. The cost of an air ticket on the route Moscow - Ufa - Moscow is 10,574 rubles. The amount of VAT (10%) is highlighted in the ticket as a separate line and amounts to 930 rubles. The cost of the service fee charged by the transport agency is 295 rubles. (including VAT 18%). In accordance with the accounting policy of the organization, electronic travel tickets are accounted for as monetary documents. Upon returning from a business trip, the accountable person submits an advance report, to which he attaches documents, including a boarding pass and documents from a hotel service provider (in the amount of 7,000 rubles without VAT). |
The transfer of funds to the employee's personal account, confirmed by a bank statement, is reflected in the document Write-off from current account with type of operation Transfer to accountable person. In field Recipient an accountable person is indicated, which is selected from the directory Individuals.
After the document Write-off from current account accounting entry is generated:
Debit 71.01 Credit 51 - for the amount of funds issued for the report (9,000 rubles).
Settlements with the transagency can be made on account 76.05 using the following documents:
- Write-off from current account with type of operation Payment to the supplier - to register payment;
- Receipt of monetary documents with type of operation Receipt from supplier- upon receipt of monetary documents;
- Receipt (act, invoice) with type of operation Services- to reflect the costs of transagency services.
Wherein the contract with the transagency should look like:
- Supplier- in documents Write-off from current account with type of operation Payment to the supplier And Receipt (act, invoice);
- Other- in documents Receipt of monetary documents And Write-off from current account with type of operation Other settlements with contractors.
Thus, settlements with the transagency in Example 2 are carried out under two contracts with different types.
Payment to the transagency is registered with a document Write-off from current account with type of operation Payment to the supplier(by agreement with a view Supplier). After posting the document, an accounting entry will be generated:
Debit 76.05 Credit 51 - for the cost of air tickets, taking into account the collected service fee (10,869 rubles).
After holding a standard document Receipt (act, invoice) with type of operation Services, the following entries are entered into the accounting register:
Debit 76.05 Credit 76.05 - for the amount of the credited advance (295 rubles). Set-off is performed between settlement documents Receipt (act, invoice) And Write-off from current account; Debit 26 Credit 76.05 - for the cost of transagency services without VAT (250 rubles); Debit 19.04 Credit 76.05 - for the cost of VAT (45 rubles).
The purchase of an electronic ticket is reflected in the document Receipt of monetary documents with type of operation Receipt from supplier. In Example 2, the monetary document looks like Tickets. When posting a document, an entry is entered in the accounting register:
Debit 50.03 Credit 76.05 - for the amount of the received ticket (10,574 rubles) in the amount of 1 pc.
By agreement with a view Other there is no advance payment. To set off an advance payment to a supplier (under an agreement with the type Supplier) you can use document Debt Adjustment with type of operation Debt write-off, after which the wiring will be generated:
Debit 76.05 Credit 76.05 - for the amount of the advance payment (10,574 rubles). Set-off is performed between settlement documents Receipt of monetary documents And Write-off from the current account. After this operation, account 76.05 is closed.
The issuance of an electronic ticket to an accountable person is documented Issuance of monetary documents with type of operation Issuance to an accountable person and is reflected by the wiring:
Debit 71.01 Credit 50.03 - for the amount of a monetary document issued to the employee for reporting (10,574 rubles) in the amount of 1 pc.
Upon returning from a business trip, the accountable person submits an advance report. To include travel expenses in expenses and record input VAT, a document is created advance report. Bookmark Advances via button Add documents are listed:
- Issuance of monetary documents, according to which the accountable person received a travel document;
- Write-off from current account, according to which funds were transferred to the employee's bank card.
Information about business trip expenses (travel, accommodation and per diems) is reflected on the tab Other. This tab is filled in according to the documents submitted by the accountable person. The fields indicate the following data (Fig. 5):
Rice. 5. Tabular section on the tab "Other" of the document "Advance report"
|
Field |
Data |
|
"Document (expense)" |
Information about primary documents is entered |
|
"Nomenclature" |
The element corresponding to the expense is selected from the reference book "Nomenclature" |
|
"Amount", "VAT" |
The amount and tax rate for the document are indicated, the "Total" field is calculated automatically |
|
"The supplier" |
The counterparty is selected from the directory of the same name (for daily allowance, this field is not filled in) |
|
"SF" and "BSO" |
Flags are set for registering an electronic ticket as a strict accountability form. In this case, the "Invoice details" field will be filled in automatically according to the number and date of the BSO from the "Document (expense)" field. After executing the “Write” command, in the “Invoice details” field of the “Advance report” document, a link to the created document “Invoice (strict reporting form)” is automatically added |
|
"Cost Account / Division" |
The accounting cost account is indicated, the debit of which will include travel expenses (for example, 26 “General expenses”). If records are kept by department, the corresponding department is indicated. |
|
"Subkonto" |
The analytics for the cost account is indicated (for account 26, the cost item "Travel expenses") |
|
“NU Cost Account” and “NU Subconto” |
By default, they are filled according to accounting data. You can edit them if necessary. |
|
"VAT account" |
By default, account 19.04 “VAT on purchased services” is set (if necessary, you can select another VAT account) |
When conducting a document Advance report wiring is generated:
Debit 26 Credit 71.01 - for the cost of the ticket without VAT (9,644 rubles); Debit 19.04 Credit 71.01 - for the amount of VAT (930 rubles); Debit 26 Credit 71.01 - for the cost of living (7,000 rubles); Debit 26 Credit 71.01 - for the amount of daily allowance (2,100 rubles).
The deduction of VAT on an electronic ticket will be reflected by the date of the advance report when the flag is set Reflect the VAT deduction in the purchase book by the date of receipt in the form of a document Invoice (form of strict reporting).
If the flag is removed, then the deduction can be reflected in the document Formation of purchase book entries.
To view the status of settlements with an accountable person, you can use the report Turnover balance sheet on account 71.01 "Settlements with accountable persons".
In the balance sheet for account 71.01, the credit balance is 100 rubles. This means that the organization must pay the overrun of funds to the accountable person (in cash from the cash desk or by transferring to the employee's bank card).
Exchange and return of travel documents
In practice, there are situations when a ticket has to be returned or exchanged. At the same time, the carrier withholds a commission (fine) for the return or exchange of a travel document (including an electronic one). The transport agency may also charge an additional fee for their services.
If the exchange or return of a ticket is due to operational necessity, then the organization can attribute to expenses for profit tax purposes both the cost of the originally purchased (minus the amount returned by the airline) and the new ticket (letter of the Ministry of Finance of Russia dated 02.05.2007 No. 03-03-06 / 1/252). Expenses in the form of a fine for reissuing and returning tickets reduce the tax base for corporate income tax (letter of the Ministry of Finance of Russia dated September 08, 2017 No. 03-03-06/1/57890).
Example 3
After the document Write-off from current account with type of operation Payment to the supplier accounting entry will be generated:
Debit 76.05 Credit 51 - for the cost of air tickets, taking into account commission and additional services (3,880 rubles).
The exchange of an air ticket through a transagency is reflected in the following documents:
- Receipt of monetary documents with type of operation Receipt from accountable person(if the accounting reflected the issuance of a ticket to an accountable person);
- Issuance of monetary documents with type of operation Return to supplier;
- Receipt of monetary documents with type of operation Receipt from the supplier.
Additionally, you need to create a document Receipt (act, invoice) with type of operation Services to reflect additional costs for transagency services (590 rubles). When filling out a document Receipt of monetary documents with type of operation Receipt from accountable person on the bookmark From whom details are filled in Accountable person And Taken from(Full name of the employee for the printed form).
Bookmark Cash documents the name of the monetary document, the quantity (1 piece) are indicated, and its value is filled in automatically. After posting the document, a posting is generated:
Debit 50.03 Credit 71.01 - for the amount of the received ticket (10,574 rubles) in the amount of 1 pc.
Document Issuance of monetary documents with type of operation Return to supplier on the bookmark Cash documents not only the name of the monetary document, its quantity (1 piece) and cost (10,574 rubles) are indicated, but also the amount of the refund (9,374 rubles), since the carrier withholds a commission in the amount of 1,200 rubles. (10,574 rubles - 1,200 rubles = 9,374 rubles) (Fig. 6).
Rice. 6. Return of the monetary document to the supplier
Additionally, you need to fill in the details on the tab Income and expense accounts to reflect the differences between the book value of monetary instruments and the refund amount:
- Item of income and expenses- selected from the directory Other income and expenses;
- Income account - an account for accounting for income arising from the excess of the amount of the return over the book value of monetary documents;
- Expense account - an account for accounting for expenses arising from the excess of the accounting value of monetary documents over the amount of the return.
Debit 76.05 Credit 50.03 - for the cost of the returned ticket (10,574 rubles); Debit 91.02 Credit 76.05 - for the amount of the withheld commission for the return (1,200 rubles).
Then create a new document Receipt of monetary documents with type of operation Receipt from supplier, where to reflect the arrival of a new air ticket . After posting the document, postings will be generated:
Debit 50.03 Credit 76.05 - for the amount of the received ticket (12,664 rubles) in the amount of 1 pc.
Further actions with an electronic ticket are similar to those described in Example 2.
Accounting for unused travel documents
It is not always possible to return or exchange a travel document. For example, the ticket was purchased without the right to return, or the time for the return has already been missed. If the trip was canceled for good reasons, then the organization has the right to take into account the costs of the unused ticket when determining the tax base for income tax (letter of the Ministry of Finance of Russia dated April 14, 2006 No. 03-03-04 / 1/338).
Example 4
Writing off an unused travel document and accounting for its cost in expenses can be reflected in the following documents:
- Receipt of monetary documents with type of operation Receipt from accountable person(Filling out this document is discussed in Example 3);
- Issuance of monetary documents with type of operation Other issuance.
Document Issuance of monetary documents with type of operation Other issue on the bookmark To whom it is necessary to fill in the debit account and the cost accounting analytics for the purchase of an unused ticket (Fig. 7):
Rice. 7. Writing off an unused travel document
Field Issued is used only for the printed form and can be left blank.
Bookmark Cash documents the name and quantity of the debited monetary document are indicated, while its value is filled in automatically.
After posting the document, a posting will be generated:
Debit 91.02 Credit 50.03 - for the cost of a written-off ticket (10,574 rubles) in the amount of 1 pc.
In addition to the “cash”, which belongs exclusively to the company, securities and monetary documents can also be stored at the cash desk. Let us dwell in more detail on the monetary documents present at the cash desk. Their accounting is kept separately, and the legislation imposes on companies the obligation to independently organize this process. There is a direct indication of this in paragraph 3 of Article 6 of the Law on Accounting (dated November 21, 1996 No. 129-FZ). It is noteworthy that, despite the entire monetary nature of such objects, there are no registers for them in the Album of unified forms of primary accounting documentation for accounting for cash transactions (approved by the Resolution of the State Statistics Committee of August 18, 1998 No. 88). However, you should not reinvent the wheel, since it is quite possible to adapt the same cashier's report or a book of accounting for cash receipts and debit orders to account for monetary documents. The main thing is that all the necessary details are indicated in the developed registers (paragraph 2 of article 9 of the Law of November 21, 1996 No. 129-FZ):
Title of the document;
Date of preparation;
the name of the organization on behalf of which the document is drawn up;
business transaction meters in physical and monetary terms;
the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its registration;
personal signatures of the said persons.
Let us note that the developed "proprietary" registers of monetary documents must be approved by the accounting policy of the organization. Otherwise, all creativity loses all meaning.
It would seem that the worst is over. But no: upon receipt of monetary documents at the cash desk, they must not only be registered, but also reflected in the accounting at the same time. The chart of accounts and the Instructions for its application (approved by order of the Ministry of Finance dated October 31, 2000 No. 94n) provide that for such objects it is necessary to open a subaccount 3 to account 50 under the same name "Money documents". The cost of such assets is determined based on the sum of the acquisition costs. Analytical accounting of monetary documents is carried out by their types.
Difficulties are associated with the definition of what is considered a monetary document. In the chart of accounts, they are determined by the principle of transfer, and this makes it possible to clearly distinguish some of their varieties in accounting:
postage stamps;
state duty stamps;
bill of exchange stamps;
air tickets paid.
Further, you can specify "and others", i.e. the chief accountant in each individual case must decide whether or not to include this document in the composition of cash and, accordingly, on which account to reflect its cash equivalent.
Cash documents do NOT include:
documents for intangible assets (they are taken into account on account 04)
securities (recorded on account 58)
strict reporting forms (accounted for on account 006)
shares repurchased from shareholders (account 81)
According to the classification of accounts, all sub-accounts of account 50 "Cashier" should be attributed to cash accounts, but the so-called cash documents are surrogates of cash, and they can not always be used, unlike cash, to cover accounts payable . In fact, it is no coincidence that monetary documents are allocated to a separate subaccount 50.3 "Money documents".
We will show some approaches to the definition of monetary documents.
A monetary document is a target certificate for which money has been paid. The phrase "target evidence" means that this document can be used in strict accordance with its purpose.
Theoretically, the question arises as to which estimate to record monetary documents in accounting.
Until 2001, a procedure was prescribed according to which monetary instruments were to be taken into account in the nominal value. In all cases, and there were most of them, when the actual cost (as a rule, the price paid) coincided with the assessment at face value, there were no problems, but when there was no such match, there was a problem of reflecting the difference between the price paid and the face value. Fortunately, the new chart of accounts does not have this problem.
However, having solved this problem, the compilers of the chart of accounts created another problem: the balance of account 50.3 "Cash documents" is difficult to verify. This is due to the fact that when conducting an inventory, the total cost of monetary documents can be revealed only at face value, while in synthetic accounting on account 50.3 "Money documents" their value will be shown at actual cost. Consequently, one of the fundamental accounting requirements will be violated - the requirement of consistency. Indeed, paragraph 7 of PBU 1/98 "Accounting Policy" instructs the administration of enterprises to ensure "identity of analytical accounting data with turnovers and balances on synthetic accounting accounts on the last calendar day of each month."
Naturally, if we say, a voucher, the nominal value of which is 3,000 rubles. bought by the administration for employees of the enterprise for 2,800 rubles, then the debit of account 50.3 "monetary documents" will reflect 2,800 rubles, but at the cash desk, instead of 2,800 rubles. there will be a monetary document of 3,000 rubles. accounting cash account cash
This creates additional difficulties for the accountant, because he must provide two estimates for each such document in his analytical accounting - a nominal one (it is almost always indicated on the document itself) and an actual one, in relation to which, in all cases of divergence of estimates, a reference entry should be made. And only in this case it is possible to adhere to the above requirements of PBU 1/98 and ensure a collation between synthetic and analytical accounting.
Accounting for the availability of monetary documents is explained by the need for the organization to purchase vouchers to rest homes and sanatoriums, travel documents, postage stamps, state duty stamps, etc. All of them have an acquisition price.
Accounting for the receipt of monetary documents and their write-off is made out by an extract of incoming and outgoing cash orders. The accounting department opens a book for the movement of monetary documents, but a report on incoming and outgoing documents is compiled once or twice a month by the cashier in the cash book, in which a certain zone is allocated for this. The book-register of analytical accounting is maintained by the cashier. In the journal-order form, synthetic accounting is organized by the accountant in the journal-order No. 1. At the end of the reporting period, the balances of the journal-order and the book of movement of monetary documents are mutually reconciled.
Monetary documents are taken into account in the amount of actual costs for their acquisition. The purchase of monetary documents can be carried out for cash and non-cash payments.
Money documents credited at the cash desk (by issuing an incoming cash order) are issued to accountable persons for use or sold to employees of the organization at reduced prices (disposal is issued by an account cash order).
In the cash book, the movement of cash documents is reflected separately. Every month, the cashier submits a report on the movement of cash documents.
Main business transactions:
A voucher from the supplier was credited - D50.3K76;
The voucher is sold to an employee - D76K50.3.
In the next chapter, we will consider the procedure for non-cash and cash forms of payment.
To date, the Album of unified forms of primary accounting documentation for accounting for cash transactions, approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88, does not provide for forms for accounting for monetary documents. Therefore, the organization itself can create and approve the necessary forms in the accounting policy for accounting purposes (clause 3, article 6 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting"). For example, such documents may be a cashier's report on the movement of monetary documents and a book of accounting for monetary documents. The main thing is not to forget that all the necessary details must be present in independently created documents (clause 2 of article 9 of the Federal Law of November 21, 1996 No. 129-FZ).
Monetary documents - documents that have a valuation, acquired by the organization and stored in its cash desk.
On the sub-account 50-3 "Money documents", postage stamps, state duty stamps, bills of exchange, paid air tickets and other monetary documents are taken into account at the cash desk of the organization.
Cash documents do not include:
Documents for intangible assets (they are taken into account on account 04);
Securities (recorded on account 58);
Forms of strict reporting (accounted for on account 006);
Shares redeemed from shareholders (account 81).
Monetary documents are taken into account in the amount of actual costs for their acquisition. The purchase of monetary documents can be carried out for cash and non-cash payments.
Money documents credited at the cash desk (by issuing an incoming cash order) are issued to accountable persons for use or are sold by employees of the organization at reduced prices (disposal is issued by an account cash order).
In the cash book, the movement of monetary documents is reflected separately. Every month, the cashier submits a report on the movement of cash documents.
Cash documents in the cash desk of the organization are accounted for on sub-account 50/3 in the amount of their actual acquisition costs. Analytical accounting provides for the maintenance of monetary documents for each of their types.
The purchase of monetary documents and their acceptance for accounting are reflected in the debit of account 50/3 in correspondence with the credit of the following accounts: 51 - for the cost of purchasing monetary documents; 71 or 76 and other settlement accounts through individuals or legal entities.
The use (issuance, expenditure) of monetary documents is reflected in the credit of account 50/3. The issuance of paid air tickets to accountable persons is reflected in the accounts under the debit of account 71 and the credit of account 50/3. The issuance of vouchers to employees with reimbursement of their cost in full or in part is reflected in the debit of account 73 and credit 50/3. When vouchers are issued free of charge at the expense of relevant sources: debit account 91/2 credit account 50/3.
Requirement to maintain a cash book and storage of money and monetary documents.
All cash receipts and disbursements of the enterprise are recorded in the cash book.
Each enterprise maintains only one cash book, which must be numbered, laced and sealed with a wax or mastic seal. The number of sheets in the cash book is certified by the signatures of the head and chief accountant of the enterprise.
Entries in the cash book are kept in 2 copies through carbon paper with ink or a ballpoint pen. The second copies of the sheets must be detachable and serve as a cashier's report. The first copies of the sheets remain in the cash book. The first and second copies of the sheets are numbered with the same numbers.
Erasures and unspecified corrections in the cash book are not allowed. The corrections made are certified by the signatures of the cashier, as well as the chief accountant of the enterprise or the person replacing him.
Entries in the cash book are made by the cashier immediately after receiving or issuing money for each order or other document replacing it. Every day at the end of the working day, the cashier calculates the results of operations for the day, displays the balance of money in the cash register on the next date and sends the second tear-off sheet (a copy of the entries in the cash book for the day) to the accounting department as a report of the cashier for the day) with receipts and expenditure cash documents against receipt in cash book.
At enterprises, subject to the complete safety of cash documents, the cash book can be maintained in an automated way, in which its sheets are formed in the form of a machinogram "Insert sheet of the cash book". Simultaneously with it, a machine-gram "Cashier's report" is formed. Both named machine-grams must be drawn up by the beginning of the next working day, have the same content and include all the details provided for in the form of the cash book.
The numbering of the sheets of the cash book in these machine diagrams is carried out automatically in ascending order from the beginning of the year.
In the typogram "Insert sheet of the cash book", the last for each month should automatically print the total number of sheets of the cash book for each month, and the last for the calendar year - the total number of sheets of the cash book for the year.
The cashier, after receiving the machinograms "Inset sheet of the cash book" and "Cashier's report", is obliged to check the correctness of the preparation of these documents, sign them and transfer the cashier's report, together with incoming and outgoing cash documents, to the accounting department against receipt in the inset sheet of the cash book. In order to ensure the safety and ease of use, the typescripts of the Cash Book Insert Sheet are stored by the cashier separately for each month throughout the year. At the end of the calendar year (or as needed), the "Cash Book Insert Sheet" machinegrams are booked in chronological order. The total number of sheets for the year is certified by the signatures of the head and chief accountant of the enterprise and the book is sealed.
Control over the correct maintenance of the cash book is assigned to the chief accountant of the enterprise.
The issuance of money from the cash desk, not confirmed by the receipt of the recipient in the cash order or other document replacing it, to justify the balance of cash in the cash desk is not accepted. This amount is considered a shortage and is collected from the cashier. Cash that is not confirmed by incoming cash orders is considered to be cash surplus and is credited to the company's income.
The chief (senior) cashier before the start of the working day gives other cashiers in advance the amount of cash necessary for debit transactions against receipt in the ledger of money accepted and issued by the cashier.
Cashiers at the end of the working day are obliged to report to the chief (senior) cashier in the advance payment received and in the money accepted according to receipt documents, and hand over the balance of cash and cash documents on the operations performed to the (chief) senior cashier against receipt in the book of accounting accepted and issued by the cashier money.
For advances received for wages and scholarships, the cashier is obliged to report within the period specified in the payroll for their payment. Until the expiration of this period, cashiers are required to hand over to the cashier the balance of cash that is not issued according to payrolls. This money is handed over in bags, packages and other packages sealed by cashiers to the chief (senior) cashier against receipt, indicating the declared amount.
In accordance with paragraph 3, the heads of enterprises are obliged to equip a cash desk (an isolated room designed for receiving, issuing and temporarily storing cash) and ensure the safety of money in the cash desk, as well as when they are delivered from a bank institution and handed over to the bank. In cases where, through the fault of the heads of enterprises, the necessary conditions have not been created to ensure the safety of funds during their storage and transportation, they bear responsibility in accordance with the procedure established by law.
The checkout room must be isolated, and the doors to the checkout during transactions must be locked from the inside. Access to the premises of the cash desk to persons not related to its work is prohibited.
Cash desks of enterprises can be insured in accordance with applicable law.
All cash and securities at enterprises are stored, as a rule, in fireproof metal cabinets, and in some cases - in combined and ordinary metal cabinets, which at the end of the working day are locked with a key and sealed with a cashier's seal. The keys to metal cabinets and seals are kept by cashiers, who are prohibited from leaving them in the agreed places, transferring them to unauthorized persons, or making unrecorded duplicates.
Accounted duplicates of keys in packages sealed by cashiers, caskets, etc. are kept by the heads of enterprises. At least once a quarter, they are checked by a commission appointed by the head of the enterprise, the results of which are recorded in the act.
If the loss of the key is detected, the head of the enterprise reports the incident to the internal affairs bodies and takes measures to immediately replace the lock of the metal cabinet.
Keeping cash and other valuables that do not belong to this company at the cash desk is prohibited.
Before opening the cash desk and metal cabinets, the cashier is obliged to inspect the safety of locks, doors, window bars and seals, to make sure that the security alarm is working.
In case of damage or removal of the seal, breakage of locks, doors or bars, the cashier is obliged to immediately report this to the head of the enterprise, who reports the incident to the internal affairs bodies and takes measures to protect the cash desk before the arrival of their employees.
In this case, the head, chief accountant or persons replacing them, as well as the cashier of the enterprise, after obtaining permission from the internal affairs bodies, check the availability of cash and other valuables stored in the cash desk. This check must be made before the start of cash transactions. An act is drawn up on the results of the check in 4 copies, which is signed by all persons participating in the check. The first copy of the act is transferred to the internal affairs bodies, the second is sent to the insurance company, the third is sent to the higher organization (if any), and the fourth remains with the enterprise.
Municipal and state institutions in their activities use money documents. in budget accounting they are means of payment with a nominal value. These tools are used in cases where the settlements have been made, but the services they paid for have not yet been rendered.
Cash documents are...
Examples of financial instruments under consideration are paid food stamps, fuel, oil. In the accounting policy, the organization characterizes the main aspects of its activities. It also defines a list of monetary documents that will be used in business activities. When choosing, the institution is guided by paragraph 169 of Instruction No. 157n. According to the provisions cash documents are:
- Notifications for postal orders.
- Paid vouchers to camp sites, sanatoriums, rest houses. The exception is referrals received by institutions from the regional divisions of the FSS, free of charge from trade unions, public and other organizations.
- Postage stamps and envelopes with them.
The institution may include in the accounting policy and other money documents. This can be:
- Travel cards used on public urban transport.
- Payment cards for cellular communication, international / long-distance calls, Internet access.
- Rail and air tickets.
Nuances
Cash documents are current assets, in essence. According to the Instructions, they should be stored at the cash desk of the institution. Receipt and issue should be made out by credit/expenditure orders. The forms of the latter were approved by Order of the Ministry of Finance No. 173n. Incoming/outgoing orders must be recorded in the appropriate journal separately from papers recording cash transactions.
Accounting
Cash documents reflected on separate sheets in the cash book. At the same time, they are marked "Stock". In analytics, they are taken into account by types in the card of summarizing information about funds and operations for settlements. The card is opened with entries on the residual amounts at the beginning of the year. Current information is entered no later than the day following the date of the operation. At the end of the month, the balances are calculated.
Vouchers
These are provided under the report. The organization of recreation in sanatoriums should be provided for by the charter or other local act of the institution. After returning, employees provide an advance report, to which the voucher stub (return ticket) is attached.
Tickets
When they are purchased in advance, there is a need to store them. Purchased tickets are handed over to the cashier. It registers them as . Tickets are issued to employees whose work is associated with constant traveling.
Payment cards
Usually they are bought from operators. Each card has an individual number. The institution must develop and approve a local act regulating the use of communications. It defines the list of employees who are eligible to receive a payment card, as well as the conditions that they must comply with when using it. For example, compensation is provided for the cost of calls that are made during business hours. In addition, the procedure for confirming the expenses incurred by the staff should be regulated.
Food stamps
The legislation establishes a list of categories of students to whom the institution must provide free lunches and breakfasts. Meals are provided by vouchers. They must contain the following details:
- Number.
- Validity.
- Power type.
- Price.
- Institution stamp.
- Signature of the responsible officer.
Fuel coupons
If, in accordance with the contract, payment is made for the established volume of fuel and lubricants of the corresponding brand, the documents that the institution receives for refueling by transport drivers are recorded as cash. Coupons are issued as needed to the responsible officer under the report. Fuel is accounted for in the form of inventory after the provision of an advance report. It is accompanied by supporting documents from the gas station that filled the vehicle in exchange for cash documents.
Entries
When keeping records, the accountant must reflect information on the receipt of cash documents at the cash desk:
- As part of settlements between the main institution and its divisions.
- Free of charge from state institutions on the basis of an act of acceptance and transfer.
- As part of compensation for harm in kind.
- Surplus identified during the inventory. The source of information will be the relevant audit act.
- Free of charge from the main institution to subdivisions.
In addition, the specialist must reflect information on the issuance and disposal of documents in case of theft, shortage, damage, including due to force majeure.
Normative base
Accounting for documents acting as means of payment is carried out on the account. 201 35 000. When making records of the movement of financial instruments, specialists must be guided by Instruction No. 157n. This document approved the Unified Chart of Accounts for State and Territorial Authorities, State Academies of Sciences, and Management Bodies of Extra-Budgetary State Funds. In addition, recommendations are present in Instruction No. 174n. This document approved the Chart of Accounts for budgetary institutions and explanations to it.
