The funds are issued only from the cash of the organization. So if you have cash on the account, you must first remove them using a checkbook. Some banks require you to specify in the receipt the purpose of the amount, for example, purchase fuel, household expenses. This transaction in the accounting records reflect the following: D50 "cash" K51 "current account" - removed funds from the account. Also make a cash receipt for the amount withdrawn.
Grant funds sub-report to the employee. As a rule, the Manager must issue an order on the allocation of a certain amount, in this regulatory document specifies the purpose, for example, the purchase of fuel. The cash report apply account cash warrant, which specify the reporting person and his passport data. In the accounting records reflect this as follows: D71 "Calculations with accountable persons" To 50 "cash" - issued cash sub-report. Moreover, in section 71 accounts, select that employee who issued the cash.
After three days the person accountable should be held accountable for the money, if he went on a business trip, provide a report afterwards. On the amount spent, the employee must have supporting documentation (receipts, invoice), which is subsequently compiled expense report. In the accounting records reflect these amounts. Account 71 open the account, the cost of which includes. For example, an employee is accountable money, they bought fuel. The transaction will look as follows: D10 "Materials" the subaccount "Fuel" K71 "Calculations with accountable persons" - purchased fuel in an accountable means.
In that case, if the amount of the sub-report is not returned on time, make accounting entries: Д94 "Shortage and loss from damage of values" K71 "Calculations with accountable persons".
Then hold the amount from the employee's wages, make the entry: Д70 "Calculations with the personnel on payment" К94 "Shortage and loss from damage of values".