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Advance report. How to fill out an advance report for JSC 1 sample filling

13.03.2024

Advance report (form AO-1) is a unified document for accounting for employee expenses during a business trip. When returning from a business trip, the employee is required to report, for which he submits a completed travel certificate, which you can download, and an advance report, the form of which is in the unified form AO-1.

Advance report JSC -1 is the primary document necessary to account for the amount of cash issued to the employee for certain purposes, such as:

  • travel allowances expenses ;
  • administrative or production expenses .

The issuance of the accountable amount is formalized at the enterprise's cash desk using an expense cash order (RKO). The money received must be spent only for the purposes that were specified in the RKO. The cashier is obliged to hand out amounts of money in person only to an employee who has entered into an employment contract with the organization, and his name is included in the list of the order about persons who can take money into account. Also, the basis for issuing the amount will be an order to be sent on a business trip or business trip certificate .

After the accountant has spent the issued funds, an advance report must be drawn up and submitted to the accounting service within three working days.

How to fill out AO-1 correctly? We invite you to download a sample expense report, which you will find at the end of the article. You can also download a blank advance report form below.

If the travel certificate confirms the very fact that the employee is on a business trip, then the advance report is confirmation of the employee’s work. Documents confirming the expenditure of the issued amounts are attached to the advance report.

An advance report is also filled out when issuing funds against the report to employees for various needs. At the same time, you need to remember that money can be given to an employee on account only if he is included in the order on accountable persons.

The procedure for drawing up an advance report (form AO –1)

The document is drawn up by both the employee and the accounting department employee.
The reporting person must fill in the following information:
1 . Name of the organization ;
2. Date of preparation ;
3. Appointment of advance payment ( production, representative, travel allowances expenses, etc.);
4 . Personal data, namely: last name and initials, structural unit in which the accountant works, personnel number, position;
5 . Information about the amount of the last advance;
6. The amount of the sub-report issued by the cashier;
7. The columns “Spent”, “Balance/Overconsumption”, as well as information on the number of documents that are attached to JSC -1, are filled in after writing and calculating the necessary data on the other side of the report;
8 . Tabular part about spent means, namely:

  • serial number . All documents that are attached to the expense report must be numbered according to the compiled list;
  • number, date of each document, confirming targeted spending of funds;
  • name of documents attached to JSC -1 (sales (cash) receipt, receipts for PKO, business trip ID, invoice, etc.), what the money was spent on;
  • the expense amount is copied from each document. The reporting person fills out only column 5 or 6 (this depends on the settlement currency);
  • calculation of the final amount. Next, the total is rewritten in the column “Spent” (point 7).

After the accountant has passed AO-1, ​​the accounting service employee needs to check the presence of each document that confirms the amount of funds spent, their correct expenditure for the intended purposes, and also needs to fill out the remaining sections. To confirm that the report in Form AO -1 has been submitted to the accounting department, the employee is given a receipt. After reviewing all the documents in the original that confirm the expense, checking the correctness of filling out, the advance report of JSC -1 is signed by the chief accountant, accountant and director, and then accepted for accounting.

Advance report AO-1. Sample filling

The advance report form is a two-sided form; it is filled out by both the accounting department and the employee himself.

What should an accountable person fill out in Form AO-1?

On the front side of the form the following lines are written:

  • name of company;
  • date of the report;
  • the structural unit in which he works;
  • your full name, position, personnel number;
  • the purpose of the advance, that is, what it is planned to spend the issued money on (household needs, stationery, travel expenses, etc.);

On the back of the form, the accountable person fills out a table indicating how the money was spent. For each available supporting document, a table line is filled in, in which the number, date, name of this document and the amount spent reflected in this document are written sequentially in the columns. Having filled out the entire table of the advance report form, the results are summed up at the end, the total amount spent is calculated, which is written in the “total” line. After this, the accountable person submits the advance report form to the accounting department, attaching all supporting documents.

What does the accountant fill out in the expense report?

Having received the report, the accountant must check the correctness of completion and compare the data given in the table with that specified in the attached documents. The document is assigned an individual number.

At the bottom of the front side, the accountant fills out the “receipt” lines: from whom the report form was received, its number and date, the amount spent, the number of attached documents, the date the report was accepted and the accountant’s signature. The receipt completed in this way is torn off from the main part of the AO-1 form and handed over to the accountable person as a sign that the report has been accepted and verified.

On the reverse side of the form, the accountant fills out lines 7 and 8, which reflect the amount accepted for accounting, and line 9, in which the debit of the account is written where expenses incurred are written off.

Then you need to go back to the front side and fill out two small tables:

  • the first reflects the amount of the balance or overspending on previous advances, if any, in the “total received” field the issued advance amount is written, in the “spent” line – the amount actually spent. If the employee spent less money issued, then the “balance” is filled in, if more, then the “overspend”. If there is a balance, they are transferred to the cash desk according to, if there is an overexpenditure, then the employee is given the missing amount from the enterprise's cash desk according to. In case of a balance/overexpenditure, you must also fill in “balance paid/balance issued in total” under the tables on the front side.
  • the second table complements the first; in it, opposite the filled lines of the first table, the corresponding corresponding ones are placed.

Example of filling out advance report No. AO-1

The figure below shows a sample of filling out the advance report form.

Sample of filling out the front side of the report

The figure below shows a sample of filling out the back side of the report.

Sample design of the reverse side of form No. AO-1

An advance report is a document that confirms the amounts spent that were taken from the cash register for various needs. The advance report form is usually filled out first by the accountable person, and then by the accounting employee. Supporting documents are also attached to it. To complete it, the unified form AO-1 is used.

Funds are allocated after signing an order on accountable persons. It must indicate a list of persons, the required amounts, as well as their intended purpose and timing of issuance. In the case of a business trip, the basis for issuing a certain amount may be the employee’s travel certificate, which bears the manager’s visa, or a business trip order.

Sample of filling out an advance report

The accountable person on the front side of the form indicates the name of the organization, his full name, position and personal personnel number, as well as the direct purpose of the advance.

On the back of the form, he also indicates those documents that confirm the expenditure of the funds received, indicating the exact amounts. Each document is assigned a number according to the order specified in the report, which, together with the date, is entered in the first three columns. The fourth column indicates the type of expense, and the fifth and sixth columns indicate the amount of expense in rubles (column 5) or currency (column 6).

The form filled out by the accountable person, together with supporting documents, is handed over to the accounting employee. He signs for receipt of all documents, indicating the date of provision at the end of the receipt, and gives it to the accountable person.

After the accounting employee checks the correctness of execution and completion of all received documents, as well as the expenditure of financial resources, columns numbered 7 and 8 are filled in, where the amounts of expenses accepted for accounting are indicated, as well as column 9 intended for the accounting account number.

On the front side of the form, the accounting employee indicates the balance or overexpenditure of the advance payment issued, details of the expense or cash receipt orders for which the final settlement is made, and of course, the visa of the chief accountant is issued.

At the top of the form on the front side there is a special column in which the signature of the head of the organization or an authorized person is placed with a transcript. Then the accountable funds are written off, and a final settlement with the accountable person occurs.

Advance report is an accounting document confirming the expenditure of cash issued as an advance from the cash desk of an enterprise for needs related to the implementation of production and economic activities by a legal entity.

Advance report: transformation

In its original form, AO-1, ​​among other primary accounting documents, was approved by Resolution No. 55 of 08/01/2001. In 2013, the form put into effect by the above decree was declared not mandatory for use, and business entities are allowed to develop and use their own forms, which, however, must contain mandatory installation data, a list of which is available in the provisions of the Law “On Accounting” (ch .2 art. 9). However, despite the ability to create a document at your own discretion, the overwhelming majority of financial entities today still use the unified form AO 1 in document flow.

In the original version, the advance report form AO-1 in word format can be downloaded below.

Regulatory documents governing the circulation of advance reports

Instruction of the Central Bank of Russia No. 3210-U dated March 11, 2014, as well as some norms of the Regulations on Business Travel, establishes the principle of preparation, submission by the responsible person, subsequent accounting and storage of advance reports.

Concept of working with AO-1

In order for an advance report in Form N AO-1 to be accepted for subsequent accounting as a financial document confirming the costs of business activities, a number of requirements and conditions for the main criteria for working with the document must be met.

Formation and submission of an advance report: who?

A person who, in accordance with the norms of Directive No. 3210-U, may be allowed to generate and submit a report on advance payments may be:

  • full-time employee of the company,
  • an individual who is in a relationship with an enterprise regulated by the terms of a contract or for the provision of services (equated to full-time employees, which is stipulated by the letter of the Central Bank of Russia No. 29-Р-Р-6/7859 dated 10/02/14),

to whom cash was previously issued from the company's cash register.

The issuance of money will be reported to: to whom?

Legislative norms do not establish a strict list of persons authorized to receive cash at the cash desk. This function is left at the discretion of the owner and is formalized by an internal order.

To optimize the internal accounting and reporting system, the owner, under the terms of the LNA (order for the enterprise, order, instruction), is authorized to provide for the circle of persons who can draw up and submit Form OA-1 - an advance report on the costs of funds for various types of economic needs.

The issuance of funds for the report is carried out upon the application (service note) of the employee, which is endorsed by the manager, and is the basis for issuing an order for the issuance of an advance amount, issuing an expense cash order and issuing cash.

It should be borne in mind that employees who do not have the skills to handle documents on accountable payments may be involved in working with the document, therefore, for the advance report, form AO-1, ​​a sample of filling out should be in the public domain - on the board with sample documents.

Time frame: within what time is the accountable person required to form and submit AO-1?

The employee must submit AO-1 about the amount spent, supporting financial documents attached to it, as well as the balance of the advance amount (if any) no later than 3 working days:

  • from the end of the reporting period,
  • from the first day off after the end of the business trip (if the expense order indicates the purpose of the advance payment - “travel expenses”).

Review and approval of AO-1: within what time frame?

After the accountable person prepares and submits the report, it must be checked and approved within the time limits established by the enterprise’s internal regulations, which are issued and approved at the beginning of each financial year.

To generate a report, an employee can obtain a form from the cashier or in the accounting department (if the enterprise uses the arbitrary AO-1 standard) or can, if the enterprise uses the unified AO-1 form, download the form at the end of the article and fill it out in the prescribed form.

After passing AO-1, ​​the document is checked and approved by the manager. Based on the approved report, a final cash settlement must be made with the employee - return of the balance or payment of the overspent amount, if such is recognized by the manager as objective.

Data reflected in the report

An employee who previously received an advance report under cash settlement services fills out a free or unified form AO-1 advance report, which must reflect:

  • the amount given to the employee from the cash register;
  • the total amount of actual funds spent;
  • amount of balance or overspending.

If there is a discrepancy between the amount of the advance and the funds spent, the form in the postings section is filled out as follows:

About the issuance of the amount amounting to the overexpenditure, if it is approved by the head of the enterprise, the corresponding entry is made in the advance report form:

Persons reporting on advance payments should remember that without providing documents confirming expenses, the advance report cannot be accepted for verification and approval, therefore financial documents (sales or cash receipt, invoice, etc.) confirming the expenses of the funds issued , are a mandatory appendix to AO-1. The list of attached documents is indicated in a special column on the back of the form.

It reflects the expenditure of amounts previously issued for reporting. It is accompanied by documents certifying the expenses.

The State Statistics Committee of Russia, by Resolution No. 55 of 01.08.01, approved the report form and the procedure for its preparation. It has a code according to OKUD 0302001. For public sector employees, form No. 0504505 is provided, adopted by Order of the Ministry of Finance No. 52n dated March 30, 2015.

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Using the advance report, they take into account the funds received by accountable persons for the needs of the administrative and economic plan.

The document is drawn up by the accountant and submitted to the accounting department for verification, signing by the director and write-off of costs.

Essence of paper

The purposes of drawing up the AO-1 form are:

  • control over the expenditure of amounts issued in advance;
  • approval of the use of funds by the manager;
  • write-off of production costs.

Money according to the expense order is issued by the cashier of the enterprise against the report. It reflects the purpose of the expenditure. The list of persons entitled to receive amounts on account is approved by the director of the company and stored in the accounting department. The order also approves the terms for which these amounts are issued. This period is unlimited by law.

An employee receives funds for travel expenses based on a corresponding order to be sent on a trip or on a travel certificate.

The document is checked by the responsible accountant and approved by the manager. The remainder of the unspent amounts is deposited by the employee into the cash register, and the overexpenditure is reimbursed to him according to the expense receipt. Form AO-1 is issued in one copy.

If necessary, the employer issues money on account to the employee, who must, after a certain period of time, report for it to the accounting department.

When it is necessary

An advance report is needed so that the employee who received the target money reports to the employer for its expenditure.

Accountable amounts can be issued for the following needs:

  • purchase of office and household supplies, fuels and lubricants;
  • business trips;
  • general business and entertainment expenses;
  • others.

After three days have passed from the date on which the period for which the money was issued or return from a business trip expired, the accountable person is obliged to report to the employer for all expenses incurred.

To do this, he can independently fill out a standard document form or hand over consumable papers to an accountant. He will prepare the expense report using a computer program. Then the accountable person checks the compliance of the printed document with the supporting documents presented to him and signs the report.

Who compiles and how

Form AO-1 is filled out by an employee who has received money as a report for business needs or has been sent on a business trip.

  • the expiration of the period for which the money was issued, specified in the employee’s application for receiving the amount;
  • the worker’s return to work if the period for using the funds expired during the period of his incapacity or vacation;
  • arrival from a business trip.

This procedure is provided for in clause 6 of Bank of Russia instructions No. 3210-U dated 03/11/14 and clause 26 of the Regulations on business trips, approved by Government Resolution No. 749 of 10/13/08.

To help employees fill out the report, the employer can develop instructions for completing it.

On the front of the form, the accountant indicates the following information:

  • company name;
  • date of completion;
  • your full name, position, timesheet number;
  • purpose of the advance.

The reverse side contains a table. In it, the employee indicates what he spent the money on. A separate line is filled in for each supporting document.

It reflects:

  • number;
  • paper date;
  • Name;
  • amount spent.

At the end of the table the total consumption is written. Next, the employee submits the report and supporting documents to the accounting department.

Having received Form AO-1 from the accountant, the accountant must:

  • check whether it is compiled correctly;
  • check the information in the table with the attached papers;
  • assign a number to the report.

At the bottom of the front side, the accountant draws up a tear-off part, it indicates:

  • from whom the form was received;
  • paper number and date;
  • amount spent;
  • number of application documents;
  • date of inspection and signature.

The receipt is torn off from the main form and given to the accountant. This indicates that the document has been verified and accepted.

On the back, the accountant writes the following lines:

Then two plates on the front side of the report are filled out.

On the left indicate:

  • balance (overspend) according to the previous advance payment;
  • amount issued;
  • funds actually spent;
  • balance or overspend.

The second table contains the necessary entries. The accountant enters data on the deposited balance or paid overage in the cell at the bottom of the form. The number and date of the incoming or outgoing order are also entered here. After completion, the accountant submits the report to the director for signature.

Form AO-1:

Grounds for extradition

The company issues advances to accountable persons for upcoming target costs. The amount of payment is approved by order of the director, it also reflects: the purpose of expenses, the period of use of the money, the procedure for reporting for them.

The employee receives funds from the cash desk upon application, which must contain the visa of the chief accountant and the head of the organization or its structural unit. Money can be transferred to the employee’s plastic card. In this case, the application indicates the details for crediting the amount. This possibility should be enshrined in the company's accounting policies or other internal regulations.

The enterprise must have an order on the list of accountable persons. It is kept in the accounting department. A separate order of the manager sets a deadline for using the money.

The basis for paying an accountable amount for a business trip is an order from the boss or a travel certificate. The worker must provide a cost report within three days after arrival.

If a worker has a debt on a previously issued advance, he has no right to receive the next amount on account. An employee is prohibited from transferring funds received on account to any other person.

Sample form AO-1

To correctly fill out the form, you should study the completed sample. At the top of the document is written the name of the organization and its OKPO code.

The following is information about the employee:

  • the department in which he works;
  • profession;
  • Personnel Number.

Next they reflect the purpose of the advance. The tables below indicate the amounts issued, expenses, balances, and correspondence of accounts. Then the number of application documents and the number of sheets in them.

In the receipt, the accountant reflects from whom the report was received, its number, date, amount of expense, number of attachments and signs. On the back of the table, the accountant enters data about the document confirming the costs: date, number, name, amount. He signs his notes.

Sample of filling out form AO-1:

Procedure for drawing up the form

Form AO-1 is prepared by the accountable person and the accountant.

The employee who received the money enters the following information:

  • Company name;
  • Date of preparation;
  • appointment of an advance;
  • personal information: full name, timesheet number, position, department;
  • the balance of the previously issued advance;
  • the amount received from the cashier;
  • columns about consumption, balance;
  • number of application papers.

On the back, he indicates information about the document confirming the costs:

  • number;
  • date of;
  • Name;
  • sum.

At the end of the table is the total amount spent. The accountant checks the correctness of the data entered by the accountant, the targeted nature of the expenses, and fills in the remaining columns. As confirmation of acceptance of the report, the employee is given a detachable part of it.

Main filling rules

Since the beginning of 2002, all organizations, with the exception of budgetary ones, have used the unified AO-1 form when issuing money for reporting purposes.

When preparing an advance report, the following requirements must be met:

  • data is entered by hand or on a computer;
  • 1 copy is compiled;
  • filling out the document is entrusted to the accountant and accountant;
  • on the front side information about the organization and the employee, the movement of accountable amounts, and postings are indicated;
  • the tear-off part is filled out by the accountant and given to the employee;
  • on the back they record information about expenditure documents and the amount of costs;
  • for the accountable amount, the employee must report within three days from the expiration of the period for which the funds were issued;
  • the employee receiving the money on account must not have any debt to the organization;
  • the worker hands over the remainder of the report to the cashier or receives it as compensation for overexpenditure;
  • the form is signed by the accountant, chief accountant and head of the enterprise and accepted for accounting for writing off costs.

So, an advance report is necessary to control the use of money issued to accountable persons for internal organizational needs. It is important to familiarize employees with the rules for its registration. The document is checked by an accountant, who also writes off the amounts indicated in the report as expenses.

Advance report. Form AO-1 is a primary accounting document that reflects the intended use of accountable amounts of funds previously issued in advance with the attachment of documents that are evidence of their expenditure. The report form is unified, approved by Resolution of the State Statistics Committee of the Russian Federation dated 01.08.2001 No. 55 and OKUD code 0302001. For budgetary organizations, another form is provided, No., approved by Order of the Ministry of Finance of Russia dated 30.03.2015 N 52n.

The purpose of drawing up an advance report is the subsequent verification of the expenditure of funds issued in advance, confirmation by the head of the organization of their use, as well as the subsequent write-off of production expenses. The document is filled out by the person who received the funds in advance against the report.

The list of persons entitled to receive money on account is approved by an order on accountable persons, which must be available in the organization’s accounting department. Funds are issued through the enterprise's cash desk at a rate in which the intended purpose of this amount must be indicated. The period for which the advance is provided is also approved by the relevant order of the enterprise.

Provision of travel funds is carried out on the basis of an order from the manager or a travel certificate. At the end of the business trip, the accountable person is obliged to provide a report with attached documents confirming the feasibility of the expenses incurred. The advance report form is filled out in one copy on both sides. The front side is filled out by the accountable person and contains the following data:

  • name of the organization, date of completion of the report and its number;
  • last name, first name, patronymic of the accountable person, his personnel number (if available), the department in which he is registered.

In the lower left corner, the accountable person fills out a table that displays information about previous advances issued to him, the amounts of money he currently received, their expenditure, overexpenditure, and balance. On the back of the form, enter a list of documents confirming the expenditure of funds (receipts, cash register checks, transport documents, travel certificate, etc.), as well as the amount of expenses for each of them (columns 1-6). Documents serving as an appendix to the report are numbered in it in the order in which they were recorded.

In the case where the advance was issued in foreign currency, fill in: line 1a of the front side, as well as columns 6 and 8 of the back. After the document is completed by the accountable person, it is submitted to the chief accountant for verification of correct completion. If the document is filled out correctly, the accountant puts a mark indicating that the report is approved according to the appropriate amount (in numbers and words), and fills out a receipt on the front side and transfers it to the accountable person.

After checking by an accountant, the expense report is submitted to the manager for approval, after which it is taken into account in order to write off the corresponding amount of expenses. If the accountable person has a debt on previously issued advances, subsequent amounts cannot be issued to him.