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Avtomobil'. Doroga. Infrastruktura.

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REFLECTION IN THE ACCOUNT BY NEW RULES OF TRAVEL EXPENSES IN 2016

Abstract

In article the reflection order in the accounting of travel expenses taking into account the changes operating since 2016 is considered. The order of registration of official journey, compensation of daily allowance, payments of journey and accommodation of the sent employee is given in concrete examples.

Material is based on the operating regulatory base taking into account the last changes and additions.

About the Authors

Margarita A. Zhidkova
MADI
Russian Federation
Ph. D., associate professor


Nina V. Kazitskaya
MADI
Russian Federation
Ph. D., associate professor


References

1. Nalogovyi kodeks RF (chast' vtoraya) ot 05.08.2000 no. 117-FZ (red. ot 05.04.2016, s izm. ot 13.04.2016).

2. Trudovoi kodeks RF ot 30.12.2001 no. 197-FZ (red. 30.12.2015).

3. Prikaz Minfina RF ot 31.10.2000. no. 94n (red. 08.11.2010) «Ob utverzhdenii Plana schetov buhgalterskogo ucheta finansovo - hozyaistvennoi deyatel'nosti organizacii i Instrukcii po ego primeneniyu».

4. Zhidkova M.A., Kazickaya N.V. Avtomobil'. Doroga. Infrastruktura, 2014, no. 2 (2), p. 32.

5. Personal. Oplata truda: sait «Berator». 2007 – 2016. URL: http:// www.e.berator.ru


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ISSN 2409-7217 (Online)