How to properly draw up a report on spending money. How to issue funds accountable, submit an advance report. The employee bought goods and materials at his own expense and brought checks. How to recover these costs

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When placing a child under guardianship and paying financial assistance to him, the state requires the guardian to provide an annual summary, which reflects all costs. Expenditure report money the guardian is filed by February 1 of the following year. Information from the document allows you to control the costs of maintaining a minor and the targeted use of funds received by the guardian in the form of benefits or dividends.

How the report is prepared

To draw up a document, you need to obtain from the guardianship and trusteeship authorities (PLO) a model form approved by Decree of the Government of the Russian Federation No. 423 in May 2009 (as amended from 2015). It can also be downloaded from Internet resources.

The report can be completed by hand using dark blue or black ink, or using a computer (in Excel).

The form of the guardian or trustee's report on the storage, use of the property of a minor ward and on the management of such property consists of 6 sheets on which the guardian provides the following information:

• Page 1 states:
  • Name of the person reporting, his address and date of birth;
  • identity card registration data;
  • personal data of the minor transferred to guardianship: his name, place of permanent residence.
• In tabular form (page 2), information is indicated on the presence of the property (apartment, house), land plots and transport. The registration data of supporting documents are given: contracts of sale, lease, deed of gift or testament, and so on.
• A separate table on page 3 contains information on the movement of funds on bank deposits opened for a minor (deposit, current and others). If this currency funds, the guardian submits information about the amount converted into rubles, taking into account the rates of the Central Bank as of the date of the report. Information is provided on shares (what share in which organization, their estimated value) and other securities owned by the child.
• On the 5th page, the guardian reports information about the changes he made in the composition of the child's property: sale, exchange, receipt of interest on deposits or payments on shares. These should be approved by the PLO, so you need to indicate the registration data of the acts on the basis of which they were produced. A separate table reflects other income of the minor:
  • pensions,
  • manuals,
  • alimony,
  • rent from rented housing and others.
• On the last page, the compiler of the report provides information on the costs of maintaining the child (treatment, rehabilitation, renovation of premises). No need to report on daily expenses for clothes, shoes, hygiene products. The expenses must be confirmed by checks, which are attached additionally.

The provided information is certified by the guardian with a signature. After submitting the report to the guardianship and guardianship authorities, on the first page on the right under the name of the form, the visa of the head of the department and the seal are affixed.

Guardian Report 2017-2018 - Sample Completion it has changed in comparison with the forms relevant for earlier periods. It must be submitted no later than February 1 of the year following the reporting year. When compiling it, you must adhere to the approved form and filling rules, which will be discussed in this article.

Guardian's report 2017-2018 (form, basic rules for compilation)

The Law "On guardianship and trusteeship" of 24.04.2008 No. 48-FZ provides for the annual submission of a report on the property of the ward, his income and expenditure of funds. The guardian must report for the past year by February 1 (inclusive) next year... The report is placed in the personal file of the ward, which is kept in the guardianship authority.

In 2014, major changes took place in the form of the report for the guardians of minors. The authorities decided to simplify reporting, since the need to account for even minor expenses was a serious problem for guardians. Therefore, when compiling a report for 2017-2018, guardians and caregivers of children will no longer have to account for the purchase of food, shoes, clothing, hygiene products, medicines and other similar expenses.

Nevertheless, when drawing up a report on the property of minors, certain rules must be followed:

• the report is not drawn up arbitrarily, but in the form approved by the decree of the Government of the Russian Federation of 05/18/2009 No. 423 (as amended on 09/10/2015);
• the information reflected in the report must be confirmed by the attached documents (copies of receipts, checks, etc.);
• it is possible to fill in the form both by hand (legible) and using a computer;
• required requisite - signature of the compiler with a transcript and the date of submission of the report;
• corrections, strikethroughs are inadmissible;
• the columns should not be left blank - in the absence of information, the words “no”, “does not have” are written;
• it is necessary to take into account that the monetary amounts are indicated in thousands of rubles;
• information on income must be reflected in total for the year;
• if the child received income in foreign currency (for example, as a gift), then the report indicates the equivalent of this amount in rubles at the rate of the Central Bank as of December 31 (or December 30, if 31 is a day off) of the reporting year.

Filling out the report of the guardian of a minor child

The header indicates the period for which the guardian reports. Sections 1–3 of the report contain information about its author and ward. Section 4 reflects information about the property of the child. Table 4.1 contains information about real estate owned by a minor by right of ownership (type, method of acquisition, location, etc.). The following table (4.2) is intended to indicate vehiclebelonging to the ward. Table 4.3 shows the amount of funds in bank accounts as of December 31 of the reporting year.

Subsection 4.4 of the report reflects information on the shares of the ward in the authorized capital commercial organizations and the presence in his possession of shares or other securities. Section 5 contains information on the withdrawal of funds from the ward's account by the guardian (including the details of the act of the guardianship authority authorizing such withdrawal). In the same section, the child's things are indicated that have become unusable.

Section 6 is devoted to the ward's income. For each type of income (alimony, benefits, etc.), a separate line is provided, which indicates the amount of this income for the year. Next, the total (total) annual income is reflected. Section 6 does not indicate income from the use of property, since a separate table is provided for this - 7, which reflects the benefits from the lease of real estate or its sale, interest on bank deposits, income on securities etc. It is imperative to indicate the documents of the guardianship authority permitting real estate transactions.

Section 8 contains information about the child's spending:

• for his treatment in medical institutions;
• purchase of durable goods (costing more than 2 living wages);
• repair of the ward's housing.

Report small household expenses for 2017-2018 is not needed.

Section 9 reflects information on the payment of taxes on the property of a minor.

Features of drawing up a report of the guardian of an adult incapacitated person

The form of the report drawn up by the guardian of the incapacitated person is different from the report for the custody of children. It was approved by Decree of the Government of the Russian Federation of November 17, 2010 No. 927 and has its own characteristics:

1. information on the amounts of pensions, benefits and other types of income is indicated not in total for the year, but with a breakdown by month;
2. it is necessary to report in detail not only on the large spending of the ward's funds, but also on the purchase of food, medicine, hygiene items, payment for household services and all other expenses.

- an invoice, if the purchased values \u200b\u200bare subject to VAT.

Please note: travel tickets are also required to write off expenses for fuel and lubricants.

Read more about this in the articles "Business trip abroad" and "We take into account the costs of business trip" // Salary, 2010, N N 1 and 2. - Note. ed.

Besides payment transport services upon delivery to the destination point, the employee has the right to pay for the services of a taxi or local passenger transport. These expenses are taken into account in the presence of appropriate supporting documents. These can be KKT checks, tickets.

- its name, six-digit number and series;

- name and legal form - for an organization or surname, first name, patronymic - for individual entrepreneur;

- location of the hotel;

- the cost of the service in monetary terms;

- date of calculation and preparation of the document;

- position, surname, name and patronymic of the person responsible for the operation and the correctness of its registration, his personal signature, the seal of the organization (individual entrepreneur);

- the period of residence of the employee;

- a list of additional services included in the cost of living. After all, some of them do not reduce the taxable base for income tax, for example, service in bars and restaurants, room service, use of recreational and health facilities and other services that are not economically justified (clause 1 of article 252 of the Tax Code of the Russian Federation).

- date of preparation of the document;

- measuring instruments of a business transaction 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;

- to conduct an official reception;

- transport support for delivery to the venue and back;

- buffet service during negotiations;

- payment for the services of non-staff translators to provide translation during the event.

Order of the Federal Customs Service of December 23, 2010 N 2554 "On Approval of Forms of Confirmation of Payment of Customs Duties, Taxes and a Report on the Expenditure of Funds Made as Advance Payments"

GUARANTEE:

See this form in MS-Word editor

Statement on the expenditure of funds contributed

as advance payments,

as of _____________ 201_

The amount received for the specified

credited for the specified

Grounds for spending money

According to the Law on Customs Regulation, the customs authority must, upon the application of the person who transferred the advance payments, provide a report on the expenditure of these funds. He is also obliged, at the request of established persons (declarants and their successors, payers of customs duties, taxes, etc.), to issue a confirmation of the payment these amounts... The forms of these documents have been approved.

Order of the Federal Customs Service of December 23, 2010 N 2554 "On Approval of Forms of Confirmation of Payment of Customs Duties, Taxes and a Report on the Expenditure of Funds Made as Advance Payments"

Registration N 19882

This order comes into force 30 days after the day of its official publication

On the entry into force of this order, see the letter of the Federal Customs Service of Russia dated March 22, 2011 N 15-12 / 12443

Issuance of funds to the account

About who they are accountable persons, as well as about the features of synthetic and analytical accounting calculations with them, we told in our consultation. In this material, we recall the procedure for documenting the issuance of funds for the report and the changes that occurred in this order in 2017.

Basis for issuing money on account

In order to issue cash on record, an organization must have one of the following documents (clause 6.3 of the Central Bank of Russia Directive No. 3210-U dated March 11, 2014, effective from August 19, 2017):

• administrative document of a legal entity;
• written statement from the accountant.

As a reminder, prior to August 19, 2017, a written statement of the accountable person was mandatory (clause 6.3 of the Central Bank of Russia Directive No. 3210-U dated March 11, 2014, valid until August 19, 2017). Now the organization decides for itself how to justify the issuance of cash. Draw up an administrative document (for example, an order) or receive from a person an application for the issuance of funds for submission (we will describe it below for a sample).

Such a statement, drawn up in any form, must contain information about the amount of cash and the period for which it is issued. The application must be signed by the manager and date. Similar information, as well as full name. accountant, the registration number must be contained in the administrative document (Letter from the Central Bank of Russia dated 06.09.2017 No. 29-1-1-OE / 20642).

If an organization decides to use an application for the issuance of funds for a report, a sample of it can be viewed here.

In the event that an organization draws up an order for issuing money against a report, it can be drawn up as follows:

The order for the issuance of funds into account: sample

Limited Liability Company "Svetotekhnika"

109544, Moscow, Entuziastov Blvd, 11

TIN 7705217099 / KPP 770501001

On the issuance of funds for reporting

moscow 13.09.2017

In order to make expenses by employees of Svetotekhnika LLC

1. To issue a report to the manager SP Gavrikov. cash from the cash desk in the amount of 35,000 rubles for travel expenses;

2. To set the period for which the funds were issued - up to 09/29/2017 inclusive.

3. Control over the execution of this order is assigned to the chief accountant Maslova S.P.

General Director Loginov V.I.

I have read the order: __________ / S.P. Gavrikov /

Please note that if funds are issued against a report in non-cash form (for example, by crediting to salary card employee), the obligatory execution of an application or an order for issuance is not required. In this case, the organization can justify the issuance of funds in any other way provided by it (for example, a memo).

Are electronic documents without the stamp and signature of the customs authorities on the expenditure of funds at customs a confirmation of the payment of VAT?

Question:We have an information service functioning on the FCS website " Personal Area"where we can get a report on the expenditure of funds. At the moment, electronic declaration of goods is being carried out. Electronic documents without a seal and signature of the customs authorities on the expenditure of funds at customs are proof of payment of VAT or must they be requested in writing with certification.

Answer:No, they are not.

There must be an electronic signature or seal.

You can confirm the payment of VAT by submitting a report on the expenditure of funds contributed as advance payments (Letter of the Ministry of Finance of Russia dated June 30, 2008 No. 03-07-08 / 159). You have the right to demand such a report from the customs authority on the basis of paragraph 4 of Art. 73 of the TC CU, part 5 of Art. 121 of Law No. 311-FZ. The report form was approved by Order of the Federal Customs Service of Russia dated December 23, 2010 No. 2554. The Customs Code of the CU says about the paper form of the report. But Law 311-FZ does not specify this rule. In any case, the report contains the obligatory "Signature" variable.

Justification

How to get a deduction for VAT paid at customs upon import

Documenting

The documents confirming the right to deduction when importing goods are:

• foreign economic agreement (contract);
• invoice (account);
• customs declaration. When filing a customs declaration in electronic form using the UAIS - its paper copy (letter of the Ministry of Finance of Russia dated March 2, 2015 No. 03-07-08 / 10606);
• payment documents.

In practice, in order to pay VAT on the import of goods, some importers transfer an advance to the customs account, from which, when an obligation to pay tax arises, the customs deducts the required amount (). As these amounts are written off against VAT, the importer, subject to the established rules, may apply tax deductions... In this case, the customs should request a Report on the expenditure of funds contributed as advance payments (clause 4 of article 73 of the Customs Code of the Customs Union). This report (along with the documents listed above) is a confirmation of the fact that the advance payment was used to pay the tax.

Importers are not entitled to deduct the amount of advance payments before they are credited to the payment of VAT. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated June 21, 2012 No. 03-07-08 / 158.

When importing imported goods, do not issue an invoice. Enter the number of the customs declaration in column 3 of the purchase book. When importing from the Customs Union, this column indicates the number and date of the application for the import of goods and the payment of indirect taxes with marks on the payment of VAT. This is stated in subparagraph "e" of paragraph 6 of Section II of Appendix 4 to.

The details of the payment order confirming the payment of VAT should be indicated in column 7 of the purchase book (subparagraph "k" of clause 6 of Section II of Appendix 4 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). Keep customs declarations (their copies certified by the head of the organization or the chief accountant) and payment documents confirming the payment of VAT for four years (paragraph 5, clause 13 and paragraph 3, sub. "A", clause 15 of Appendix 3 to the Government Decree RF dated December 26, 2011 No. 1137).

Along with payment documents confirming the payment of VAT at customs, you can use confirmation in the form approved by order of the Federal Customs Service of Russia dated December 23, 2010 No. 2554. This document confirms the payment of VAT on the import of goods and is issued by customs at the request of the organization. Similar explanations are contained in the letters of the Ministry of Finance of Russia

Compilation of this type of reports occurs based on the results of reporting periods and is of a regular nature. The document refers to the "primary", is done once a year and is included in an impressive set of annual accounting statements... It shows all financial receipts and outgoing transfers, and also records the balance of funds at the beginning and end of the period.

What is this report for?

The document is, one might say, generalizing and gives a clear idea of \u200b\u200bthe company's security with cash. This is important, because sometimes, even having complete order with other funds, the company may suffer from a lack of money necessary, for example, to pay taxes and social contributions, payment of wages, transfers to suppliers, etc. In addition, it is obvious that the lack of a clear picture with cash always affects the economic component of the organization, which is why the report is of great importance for determining further actions and prospects in terms of finance.

Files

The report also plays an important role when the company is interested in attracting investment, because before joining any project, a demanding investor always asks for this report and studies it with passion.

In addition, the recipients of the cash flow statement can be:

• tax office,
• Rosstat,
• banking institutions,
• founders of the company, etc.

Who is required to prepare the report

This type of reporting is the responsibility of all enterprises and organizations, with the exception of small businesses, as well as those companies that use simplified accounting and reporting methods for accounting and taxes.

Structure and content of the report

For a person with no special education, the document can seem rather complicated. It consists of three sections, in which the code values \u200b\u200breflect monetary transactions in three main indicators of the organization's activities:

• current,
• financial
• and investment.

It should be borne in mind that not all money transfers need to be entered into this document. Exceptions include:

• currency exchange operations,
• receipt and delivery of cash to a bank account,
• exchange of cash equivalents for each other,
• transfer from one account of the organization to another, etc.

A complete list of actions can be found in clause 6 of PBU 23/2011.

Important feature: Any cash transactions of the company are included in the report. falling under his qualification requirements, regardless of the currency of which country they were produced, but at the same time, all data in the document are entered only in Russian rubles, and strictly in the unit of measurement (thousands, millions) that was used in compiling the balance sheet ...

An example of drawing up a statement of cash flows

Fill in the header

Since the document is of an extremely important nature, it is necessary to be very careful in its preparation and fill in all the necessary cells.

1. First, the report indicates the year for which it was drawn up.
2. Next, the full name of the organization is entered (with the decoding of the abbreviation of the organizational and legal status) and the following data:
   • date of preparation,
   • oKPO code ( All-Russian classifier enterprises and organizations),
   • view economic activity (obligatory in the form of OKVED code and decoding).
3. Below, again, the organizational and legal form and form of ownership fit, and next to the codes are OKOPF (All-Russian classifier of organizational and legal forms) and OKFS (All-Russian classifier of forms of ownership).
4. The last line of the "header" of the document contains the codes of the OKEI (All-Russian Classifier of Units of Measurement): i.e. thousands or millions used in the report.

Filling out section 1

First section of the document contains information about current cash flows.

• First of all they fit in here information about the "arrival": in line 4110, data is entered on the total amount of funds received, which is then scattered across the underlying thematic lines - from 4111 to 4119 - in accordance with accounting registers... It takes into account transactions from the sale of services and inventory, rent payments, interest, and other "incoming" finance.
• Line 4120 indicates the total amount for produced in reporting period payments: payment of taxes and contributions to pension funds, wages, transfers to contractors and suppliers, etc. This amount is then posted to lines 4121 through 4129 in the same way.
• Next, line 4100 is entered balance indicator from current operations (ie the amount of "incoming" finance minus the costs incurred).

In the same section fit information about money transfers and receiptswhich cannot be categorized unambiguously.

An important nuance: expenses in the table must be indicated in parentheses, and excise taxes paid to suppliers and contractors, just like VAT, should not be included here.

Filling out section 2

The section titled “ Cash flows from investment operations". First of all, line 4210 is written " total receipts», Including from the sale of shares, return on loans, dividends, sale of non-current assets, etc., which is then posted in the required values \u200b\u200bin the corresponding lines (from 4211 to 4219).

Below are also filled in " payments»On investment operations. In line 4220, the indicator “ total", Which then, in full accordance with the accounting registers, signs on the lines below (from 4221 to 4219), including the acquisition and other costly transactions with non-current assets, payment of interest, purchase of debt securities, etc.

Then the balance value is entered cash flows from all actions of an investment nature (income minus costs).

We fill in section 3

The last section of the document is devoted to cash flows. from various types of financial transactions... Everything is similar here:

1. first line 4310 specifies the value "Total" receipts, which is then distributed to the bottom lines (from 4311 to 4319), including income from the issue of shares and bonds, loans, loans, etc.
2. Further, identical to the previous sections, indicators are entered "Total" for financial payments to line 4320 with their subsequent splitting into lines from 4321 to 4329.
3. Then it is indicated the difference between "incoming" and "outgoing" cash flows for the reporting period on financial transactions.
4. Finally, the document includes the total balance of all three cash flows for the reporting period (it can be both with a plus sign and with a minus sign), financial balances at the beginning and end of the period, as well as the difference in the exchange rate between the monetary units of other countries and the Russian ruble, which is calculated using a special formula (filled only when the organization made settlement transactions in foreign currency).

After drawing up the report, the document is submitted for approval to the head of the organization, who by his signature certifies the authenticity of the information entered into it.

Statement of cash expenditures
Long generation of expense report
Select a period and click "Generate" - a report with all items and amounts of expenses is already ready.
No cost analysis by day, month or year
Set the required type of report generation (by days, months or years) to find out which items you need to reduce costs.

How to generate a report?

2. Specify the period for which you want to generate the report, and select its type of construction. Click "Generate".

You have built a report.

How to “read” the report?

Let's first analyze the tabular section: it displays the cost items that were entered in the document "Cash expenditure". If some fields are empty, as in the screenshot, it means that the articles were not listed in the document.

If you need to go to a specific article of the movement, double-click on it - the article will open.

The columns contain all the actual costs - by day, month, or year. The last column “Total” shows the total expenses for each item for the selected period.

Let's turn to the diagram below the tabular section: it helps to assess which costs in the company are the highest and which are the lowest.

Now you know the structure of the cash expenditure statement.