Tip 1: How to reflect travel expenses
The organization is obliged to pay travelcosts its employees, i.e. the costs of travel, hiring of premises and other costs. carried out with the permission of the head. Funds must be issued to the employee under the advance report, money can be in the form of cash and non-cash. When issuing money, you need to reflect that in accounting the following posting: D71 "Calculations with accountable persons" C50 "cash" or 51 "Settlement account".
There are travel overseas, in this case employee give cash in foreign currency. In this calculation you need to account 50 to open the subaccount "Calculations in foreign currency". For accounting rate is set according to the Central Bank of the Russian Federation on the date of registration of the advance report. Accounting entry is made: D26 "General costs "K71 "Calculations with accountable persons" (reflected costs on a business trip) and D71 "Calculations with accountable persons" K91 "other income and costs (reflected exchange rate difference).
Documents confirming the expenses during the trip are: air and rail/train tickets, receipts and invoices for accommodation, various checks, as well as extracts from terminals and ATMs. Based on all these documents formed the advance report. Expenses are recognized in the period in which they were implemented.
According to GAAP, expenses during the trip belong to the ordinary course of business and are considered at calculation of tax completely. For example, if the trip was connected with the purchase of material assets, then the money spent should be included in the cost, if carried purchase of fixed assets, that, accordingly, the cost of forming the initial cost of these assets of the organization.