Abstract
The article considers the features of accounting for payments in cases when a budget institution pays for a product, work or service through an accountable person — its employee. The rules for issuing cash and noncash funds and monetary documents, as well as the conditions for their reflection in the accounting policy, are analyzed. Cases of concluding contracts on material liability, options for complying with the maximum amount of cash payments, and penalties are shown. New changes in analytical accounting for account 208.00 “Settlements with accountable persons” are described. Examples of accounting for disbursements of funds, expenses of accountable persons, calculations on cash balances and overspending are given. The algorithm for checking settlements with accountable persons is proposed: how to issue money and how to check the report, what to pay attention to when working with accountable persons, the rules for conducting preliminary and current control are considered.
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