Ask the employee who is in this situation, the accountable person, to make the advance report. The document, among other details, must be specified the amount of unused funds. To the report, the employee is required to make a cash and/or commodity checks, receipts on the withdrawn amount of the advance. Sight down the report compiled by the chief accountant and authorize the Director of the company.
Make cash order on a standardized form, KO-1 (manually on a special form or use a PC). Fill in all the required details of the document.
Put his room in order, and the date of preparation. Enter in the "Debit" account with 50. If your company has separate business units, the document must specify the Department code. Put in the line "offset account" account 71. If it opened analytical accounts, specify the number in the "code of the analytical account".
Write the amount of cash received (in figures). Code target destination in this case is not specified. It is required if the cashier received money earmarked funding.
In the line "Taken from" specify the name of the accountable person making the money. Write in the line "the Basis of the contents of the operation on receipt of the money" - "the return of the unused amounts of the advance" . Next words with a capital letter enter the amount of refund of money in cash. A blank space must be processnet.
Since this operation is not subject to VAT, in the line "Rate and amount (in figures) of the value added tax" write – "Without VAT". "Appendix" insert the title, number and date of document on which received the money (in this case, "Advance report № __ from "__"_______").
Seal the detachable part of the document (receipt). Take the unexpended balance of the advance payment and issue a receipt to the accountable person has returned the money in cash.
Register issued a credit slip in magazine of registration of reimbursement and disbursement cash documents (form CO-3). File it then to the cashier report.
Apply for entry the following journal entry: Debit of account 50 "cash Desk" the Credit of account 71 "Calculations with accountable persons" - are returned to the cashier of the unused advance payment.