Analysis of typical errors in settlements with accountable persons

The article is devoted to the issues of recognition in accounting of expenses incurred by accountable persons, including the tax consequences of these transactions. The article considers errors related to the unlawful acceptance of VAT when purchasing air tickets and paying a service fee, taking into account the expenses reimbursed by the organization for travel on public transport at the place of business trip, cases of refunds of air tickets for failed business trips. The authors also pay attention to the documentation of travel expenses of company employees, typical errors that occur in the work of accountants, based on the results of audit and tax audits.