BUSINESS TRIP: DOCUMENTATION, RECOGNITION IN ACCOUNTING AND TAXATION MANAGEMENT

Анотація

Introduction. Among settlement transactions, a special place is held by settlements with accountable persons, which can be found at any enterprise regardless of the form of ownership and business scope. Settlements with accountable persons are a vast range of transactions related to cash, payments, purchase of non-monetary valuables, taxation, etc. Therefore, the performance of this section of accounting work requires adherence to the current regulations and completion of relevant documents. The purpose of the article is to determine the essence of a business trip and the peculiarities of its documentation and accounting recognition in accordance with the norms of Ukrainian legislation. Results. The essence of the notion «business trip» is revealed. The conceptual questions concerning the accounting and documentation of a business trip are analyzed. The general legal documents are considered, that regulate the procedure of recognition of a business trip as such, the establishment of its timelines, the determination of daily allowance. The list of documents is examined, that are drawn up for the business trip documentation. The particular attention is paid to the formation of the Business Trip Provision and the procedure for sending an employee on a business trip. The main cost items forming the business trip budget are identified. Report documents are studied, that are drawn up at the end of a business trip. Some peculiarities are outlined of filling out the report on the use of funds given for a business trip or on account and the terms of reporting. The procedure for taxation of funds given on account for which an employee didn’t report is determined. The procedure is considered for recording costs on business trips in accounting and taxation management. Conclusions. It is proposed to amend the report on the use of funds given for a business trip or on account according to the changed norms in the legislation. The modern approach to the business trip documentation is analyzed. The peculiarities of preparation of the internal organizational documents of an enterprise are determined when documenting a business trip of an employee. Keywords: accountable persons, advances, report on the use of funds on a business trip, daily allowance, terms of reporting.

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