How to summarize the receipt of expenses | Explain the basic knowledge when receiving and precautions during storage | Media that supports corporate growth from the Human Resources Department HR Note

In the business, there is a receipt exchange in various scenes.In order to correctly find expenses, you must keep your receipt.If the recipient has been established, the expense settlement will be more efficient.In this article, we will explain how to summarize the receipt of expenses, including the president and accounting staff of the company, including the points to be received and the precautions when storing.Please refer to it.

table of contents

1.What is a receipt?

A receipt is a document that proves that the product or service provides the price when purchasing a product or using the service.For the paid side, it will be a certificate for having the required expenses accepted when filing a tax return.

It is not only the documents issued as the so -called receipt that can be recognized as necessary expenses.If the necessary items are listed, receipts, invoices, and delivery documents are also treated as receipts.The receipt is obliged to store for a certain period of time under the tax law.

▼ Detailed articles about expenses and receipts Click here for expenses and receipts | Easy -to -understand explanations, such as the content recognized as expenses and the conditions required for the receipt

In the case of a corporation, it is necessary to create a financial statement or a tax return, so keep all the receipt paid as expenses.For expenses that do not receive a receipt, you can tell "who, where, where, and what purpose".In the financial results of the corporation, if you usually organize the receipt and invoice, the work will proceed smoothly even during the settlement.

However, if you do not have an appropriate receipt in the case of expense settlement, you will not be able to treat it as expenses.It is important to determine the in -house rules in advance and inform them.This site distributes a document that summarizes the laws that should be known if you are an accounting person from the basic knowledge of expenses settlement.It explains the information that requires understanding in handling accounting documents, such as the recently revised electronic book storage method and the invoice system to be implemented in the future.If you are worried about the basic accounting work, please download it here.

The only sole proprietor needs to keep the receipt of expenses used for the business.The receipt spent for yourself and your family's life is not expensive.In addition, the fuel cost of cars used in both business and private can be recorded as expenses.Let's leave the receipt in this case without throwing it away.

2.Basic knowledge when receiving a receipt

If you receive the receipt while considering that you will be booked later as expenses, you will not have to worry at the time of the settlement.Let's hold down the basic knowledge to handle as expenses.

In order to process it as an expense, the name and address of the receipt are definitely listed as well as the date and amount.Please write the address (name or shop name) accurately.If you make a mistake, you need to have it corrected.

However, let's check if the contents are specific, such as "as a XX fee".If you have 50,000 yen or more including tax, check that the stamp is stamped and posted, and if you pay with a credit card, you will find that it is paid by the card.

Even if it is a receipt, if the above contents such as address, amount, date, and details are described, it will be accepted as expenses.If the necessary items are printed as a proof of purchasing a product or paying the service, it is not necessary to be a receipt.In the case of receipts, unlike receipts, the address is not included, but it is often not a problem unless it is very expensive.

The withdrawal slip is one of the form documents, which records a transaction from a company.Some expenses can be recorded, and there are also expenses that do not receive receipts or receipts.For example, transportation expenses when using trains and buses, congratulations on ceremonial occasions.

If you do not receive a receipt, or if you forget to get a receipt, it can be processed with a withdrawal slip with the necessary items so that you can grasp the contents of the transaction as in the receipt.For ceremonial occasions, etc., a withdrawal slip, for transportation expenses, a withdrawal slip or transportation expenses settlement.

3.The receipt of expenses requires storage for a certain period of time

The receipt recorded as expenses must be stored for a certain period of time.Since there are some differences between corporations and sole proprietors, the following paragraphs are described for each case.

In the case of a corporation, in principle, it is obliged to keep it for seven years.Since the receipt is treated as book documents by the Corporate Tax Law, it must be stored for seven years with other books such as general account book, journal, and expense book.

The 7 -year start date is not from the time of issuing the receipt, but from the date of the corporate tax.In recent years, the number of cases in which books are created and preserved as electromagnetic records is increasing, but electromagnetic records are also required for seven years.

If you are a sole proprietor, there is a difference in the storage period due to blue and white declarations.In a business operator that files a blue declaration, the receipt is classified as a cash deposit transaction, so the storage period is seven years.However, in cases with a previous year's income of 3 million yen or less, it can be stored for 5 years.Invoice, quotes, delivery documents and contracts are 5 years.

In the case of a white declaration, the receipt storage period is 5 years.The count of the storage period is from the date of the final tax return.However, the receipt is 5 years, but books (statutory books) that describe the amount of income and necessary expenses are obliged to store for seven years.

Although there are many documents that do not need to be stored for 7 years compared to corporations and blue declarations, it is safer to keep the receipt for seven years with the situation such as the storage location.

4.How to summarize the receipt of expenses

In the case of a corporation, the receipt and receipts related to expenses should be kept for seven years if they are not required to submit in a tax audit.It is necessary to leave it, but it is inefficient to take too much time to organize.It is recommended that you hold down the minimum points and make it easier to understand with your favorite summary.

It is easy and easy to prepare a dedicated envelope for storing the receipt.Once you get a receipt or receipt, put it in a dedicated envelope.If you divide it into multiple envelopes, such as monthly and items, it will be easier to handle journal.

However, as the number of sheets increases, it becomes messy, and the risk of loss occurs.If you have a large number of sheets, use a large envelope or stop with a stapler for each date, so that you can easily grasp it when you need it.

It is a method of creating a dedicated notebook and pasting each time.The advantage is that the flow of money can be seen in chronological order just by opening the notebook, and it is easy to check the contents of the expenditure later.There is little risk of losing because you do not get in and out every time you receive a receipt or receipt like an envelope.

It is easy to store, but it takes time to paste it.Paste it firmly so that the receipt does not come off.

Some files, holders and file boxes are suitable for storing receipts.It is also recommended to choose something that seems to be easy to use and filing.

However, if you handle a lot of receipts every month, the amount will be enormous.Just as when putting it in an envelope, it is easier to grasp by dividing it into a month or item, and adding an index.In addition, it is a good idea to make it easy to use, such as making only a specific business partner into a file.

5.How to summarize the invoice

Along with the receipt, you must keep an invoice.Let's check the method of summarizing the invoice together.

One of the general preservation methods is to summarize by monthly billing.If you save it by month, you can easily grasp the content, amount, and money flow for one month.In addition, only the invoice issued in the month is unpleasant, and there is no need to classify it.

On the other hand, when you want to check the specific business partner, you have to find the target invoice from one month.The more business partners, the more time -consuming to search for invoices.

The advantage of summarizing by business partner is that it is easy to understand the flow of money and payments generated for each business partner.Conversely, there is a disadvantage that it is difficult to grasp the entire billing amount for one month and the flow of money per month.

In addition, if you put it together by month, you only need to file a sequence to a fixed place, but it must be classified by business partner.If the number of business partners is large, it takes more time.It is important to adopt a method that suits your company, taking into account the advantages and disadvantages.

6.Be careful when storing the characters when storing

When storing, what I want to be especially careful is the receipt.Many receipts use thermal paper, and the letters disappear over time.First of all, make a note of the date, what you bought, and the amount of money in the margins.On top of that, keep the letters as possible, such as storing in a place where the light does not hit, or folding the printing part inside.

It is also recommended to keep a copy or digitize.The tax reform in 2016 has also been allowed to save digital cameras and image data taken with smartphones.

7.summary

In order to process the expenditure as expenses, the receipt must be managed properly.There are various ways to summarize, but it is important to keep it in a way that suits your company.It is also a point to see if necessary items such as address, amount, and date are listed in the receipt.

Ginger provides useful information on attendance management and expenses settlement.If you want to make the back office work "easier" and "simple", please consider downloading the material first.

"Because I have become an accounting person, I want to gain basic knowledge firmly because I still have a light day!"Sometimes it can be mistakenly mistaken. "

Are you worried about your daily accounting work?

In particular, expense settlement is an accounting work that occurs frequently every month, but there are detailed rules and regulations, so you need to be careful.In addition, it is necessary to collect information and understand the legal revision, such as the most recent electronic book storage method and invoice system.

Therefore, this time, we have prepared documents that comprehensively summarize the legal knowledge that the accounting staff should know, based on basic knowledge such as journals and accounts.

It is a document like a textbook that allows you to check basic information about accounting at any time.You can download the materials for free, save the time you check on the web every time and the cost of going to buy books, so be sure to use them effectively.