Employees going on a business trip can count on compensation for transport and other expenses – in most cases, the company assumes all the costs associated with the official trip. To report on the use of funds, an employee needs to document his expenses with checks, receipts or forms of strict reporting, as well as fill out an advance report.
The advance report is the main one and, as of 2021, the only document establishes and confirming the expense of the funds of an individual during a business trip. In this article we will consider who and in what form the report is, what should be included in it, and we will also give an example of filling out an advance report on a business trip.
General rules
Since 2013, the issuance of an advance report on a special form has not been regulated, so the company has the right to apply its own forms of forms. Nevertheless, in practice, in most cases, they use an advance report.
The advance report fills the accountable person, that is, the employee himself, who previously issued funds. Then the accountant checks the report and the approval of the expenses attached to him and fixes the amounts of the amount according to the documents.
The employee must provide an advance report to the accounting department within three days from the date of exit to the workplace (returning from a business trip or from vacation/sick leave).
Inexplicable means, i.e. The balance is on the advance report, the employee returns to the cashier. If more money was spent than issued, the company reimburses the employee of the overspending.
What is included in the advance report
So, how to fill out an advance report on a business trip?
The report should reflect the following information:
- The name of the company
- Report number and date (filled out by accounting)
- Data on an employee who received an advance (name, unit, position)
- The appointment of an advance (travel expenses)
- The amount of funds issued and actual expenses, as well as the amount of overrun/balance (if any)
- The list of documents confirming the expenses with the date of issue, number, sum and type (for example, receipt, invoice, check, etc.)
An employee subscribes a signed report for an audit in the accounting department. At the same time, the originals of all confirming documents must be attached to it. After checking the advance report, the accountant makes the relevant accounting wiring and draws up a receipt on the adoption of the report with accompanying documents.
An example of an advance report on a business trip
For greater clarity, we consider a sample of filling out an advance report on a business trip.
Suppose the organization of LLC “Company” sent its employee of the sales department E.A. on a business trip for two days and gave him 20,000 rubles. for tickets, hotel accommodation and related costs. According to the results of the business trip, Kuropatko spent 18,912 rubles, of which 8,950 on a railway ticket, 5,000 to a hotel, and 4962 for food and public transport.
Here’s what the advance report on the trip may look:
Advance report on a business trip (sample)
On the second page, it is necessary to indicate each category of expenses, as well as attach confirming documents. For daily (or travel) confirmation, as a rule, is not required.
Then the accountant checks the report and the documents provided, fulfills some columns and approves the report from the head of the unit and chief accountant.
If an employee does not provide a report within three days from the date of exit to work, then the advance payment received by the employee is considered his debt and may be withheld by the employer from his salary (Article 137 of the Labor Code of the Russian Federation).
