Використання коштів підприємства в національній та іноземній валюті: облік та звітність

Abstract

У статті висвітлені актуальні питання використання та обліку грошових коштів, які підприємства витрачали для компенсації витрат, пов’язаних зі службовими відрядженнями співробітників. Наголошено на тому, що компенсація понесених витрат здійснюється як у безготівковій, так і в готівковій формах. За таких умов повністю перейти на безготівкові розрахунки неможливо, оскільки залежно від місця відрядження умови використання коштів, отриманих під звіт, можуть відрізнятися. Зазначено, що загалом чинна нормативна база задовольняє облікові потреби, але дотепер існують певні дискусійні моменти, які потребують додаткового врегулювання.The article covers topical issues of the use and accounting of money spent by the company to compensate for expenses related to business trips of employees. It is emphasized that the compensation of incurred expenses is carried out both in non-cash and in cash forms. At the same time, it is impossible to completely switch to cashless payments, because depending on the place of business, the conditions for using the funds received under the report may differ. It is noted that, in general, the current regulatory framework satisfies accounting needs, but there are still some debatable points that require additional settlement. Based on a significant number of regulatory and reporting documents regarding settlements with accountable persons, there is an urgent need to settle issues of documentation at the enterprise level. It is emphasized that settlements with accountable persons should be classified as settlements with internal debtors. Accounting for such debt is associated with the compilation and subsequent verification of a significant number of primary documents. At the same time, there is a large amount of non-automated work of the accounting staff, which complicates their work. The issue of the quality of the report on the use of funds also remains problematic, as not all staff may have practical skills in working with documents. Training of employees is entrusted to the accounting service of the enterprise. It is also important to monitor the intended use of the funds received under the report. The issue of reimbursement of travel expenses that are not documented is important. The features of the accounting of settlements with accountable persons in the conditions of martial law are highlighted. The features of tax support of settlements with accountable persons are characterized. The need for a differentiated approach to determining the amount of daily expenses is emphasized. The need to reflect expenses for business trips in the company's financial report is substantiated