ОРГАНІЗАЦІЯ ОБЛІКУ І АУДИТ СЛУЖБОВИХ ВІДРЯДЖЕНЬ У МЕЖАХ УКРАЇНИ ТА ЗА КОРДОНОМ НА ПІДПРИЄМСТВІ

Abstract

The article explores theoretical aspects and concepts of business trips. On the basis of the conducted review of scientific papers of researchers and scientists, legislative sources and regulatory framework for regulating the accounting of settlements with accountable persons during an official business trip, the importance and impact on the economic activity of the enterprise of these transactions on both the part of accounting and tax accounting is determined. The issues of settlement discipline with accountable persons on the basis of the current regulatory and legal legislation, namely the Tax Code of Ukraine, are highlighted. The legal issues of reimbursement of expenses incurred by the employee when purchasing goods for the enterprise and other issues of legality of using their own cash by the employees of the enterprise to solve production and economic issues of the enterprise have been disclosed. The article states that employees have the right to reimburse expenses and receive other compensations in connection with business trips in compliance with all the conditions of the law. It is considered that there are some significant errors in settlements with accountable persons formed in the accounting for the not correct execution of primary documents provided together with the report on the use of the issued accounting amounts, and carry confirmation of the costs incurred with the amounts specified in them. If the head of the enterprise confirmed the expediency and validity of the expenses made by the employee and approved the "Report on the use of funds provided for a business trip or under the report", the accounting service reflects in the accounting obligations to the accountable person recognized by the enterprise. The article defines the problems of auditing settlements with accountable persons and highlights the main points of the audit of settlements with accountable persons. It was established that in order to avoid penalties and prevent errors in the organization of accounting for business trips, it is advisable to comply with all norms of the legislation, because violations are detected during the audit.