Tip 1: How to write off a subreport
- - the order of the head of the organization;
- - advance report;
- - The book of accounting of income-expenditure orders;
- - account cash warrant;
- - receipt cash order;
- - receipt of unused funds.
Give cash advance holder under the account cash warrant. The warrant must be properly executed, certified by the stamp with the details of debit orders and signatures of the chief accountant, the cashier and accountable person. The cash advance holder is made for the provision of passports. Then the account cash warrant should be registered in the Ledger credit and debit orders. For this operation the company accountant must make an accounting entry: the Debit 71 "Calculations with accountable persons "- Credit 50" Cashier "for the amount of funds issued to an accountable person.
Generate write-off of imprest on the basis of submitted expense report. Expense report must be compiled in one copy and certify signatures of company Manager, accountable person and the employee accounts. To the expense report, attach originals of the documents confirming these expenses, e.g., receipts, checks, business trip certificate, tickets for travel. Then the company accountant is required to verify use of spent funds and tamp their total amount.
Make receiving in cash the unused cash advance holder. These funds remain as a result of exceeding the amounts provided in advance over the actual cost to the accountable person. The admission of such cash to the cashier of the enterprise is carried out on cash order, which must be signed by the chief accountant and cashier, as well as to assure the cash stamp. A cash receipt shall be prepared in one copy, and then recorded in the Ledger account of orders of the enterprise. Such receipt shall remain with the company accountant, and the accountable person is given the receipt of payment of the unused funds. For this operation the company accountant must make a journal entry: Debit 50 "cash Desk" the Credit 50 "Calculations accountable persons "by the amount of unused funds by the accountable person.