Maintenance and storage of travel sheet accounting magazine. What is the procedure for filling the journal of travel sheets

Accounting for fuel and lubricants (fuel) entities of entrepreneurship is implemented using travel sheets. The form of the form is unified, it provides fields to reflect the fuel consumption, indication of the route of movement and the actual mileage value. Travel sheets can be used to control gasoline spending, diesel fuel, lubricants. The obligation to design special documentation arises from organizations that have at least one vehicle.

How to account for the movement of travel sheets in the enterprise

The document management system at the enterprise should be organized taking into account the specifics of filling and storing documents related to the use of fuel. For each occasion of operation of vehicles, you need to issue a waylist. Information about the issued form is logged in form No. 8.

The management of enterprises should ensure the safety of travel sheets for 5 years. To write off the fuel and lubricants, it is necessary to submit to the accounting of the receipt of fuel. When inaccuracies are detected or errors in filled path sheet fields, changes can be made. This is done if the correction is visited by two responsible specialists.

IMPORTANT! If employees for workers' needs use personal transport, they are entitled to receive compensation for it. To do this, there is a mark on the belonging of a particular car to the employee.

The shape of the log number 8 is unified, it is impossible to delete rows or blocks from it. Enterprises are allowed to expand the list of indicators specified in the document. It is possible to optimize the monitoring of the movement of travel sheets by introducing electronic accounting of the forms. The automation of the procedure allows to reduce the time costs of workers to work with documents and minimizes the risks of the appearance of information leaks. To ensure the efficiency of electronic document management in the transportation segment, you can using specialized programs or outsourcing services.

By the way, the tax inspection authorities, and traffic police officers and traffic police officers may be interested in the correctness and completeness of the filling of travel sheets and the organization of controlling their movement.

The prohibition of journaling on accounting of vouchers in electronic format in the legislative database is not provided. The enterprises have the right to independently decide how to organize accounting:

• fill a paper version of the magazine;
• conduct tables in Excel;
• restor to filling out the form in the 1C program.

The main requirement is to comply with the form of the document, the presence of mandatory details and the ability to promptly print the filled pages of the form.

Main documentation

Measures to monitor the expenditure of fuel consumption and the validity of the write-off of fuel are implemented with the mandatory execution of travel sheets and the journal of their accounting of form No. 8. Blanks are approved by the State Statistics Committee in the decision of 28.11.1997 No. 78. The rules for filling out documents are given in the order of the Ministry of Transport of September 18, 2008 No. 152. It is allowed to develop your own travel sheet template, in which mandatory props of primary documentation should be present. A complete list of information, the reflection of which is necessary, is contained in the law of 06.12.2011 No. 402-FZ.

Travel sheets are drawn up by different templates depending on the type of transport operated. They can be used to account for fuel resources by:

• passenger vehicles;
• special transport;
• passenger taxi;
• freight car;
• buses.

The junk of the track leaf with all the necessary data is issued to the driver before leaving for work. The period of action of the document is limited to 1 day. The exception is provided for cases of the direction of employees on a business trip for a duration of more than a day. For situations with commaed persons, the main requirement of controlling authorities to design a travel sheet is the ability to take into account working hours and objectively reflect the costs of fuel.

Remember! In the way sheets, the testimony of the speedometer must fit before departure at the beginning of the shift and after the end of work. Values \u200b\u200bat the end of the day and in the morning the next day must coincide.

Depending on the document being used, the accountant may write off the fuel on the actual fuel consumption or on established standards. Travel sheets give the right to drivers to operate a specific vehicle in working hours. In the form indicate the intended route of movement, fuel residues and speedometer data. Additionally make information about the specifics of the working activity and the time of the beginning of the working day and its ending.

NOTE! Travel sheets are not filled with the supply of fuel and lubricants in the tools. For motoblocks, chainsaws and other special equipment are decorated.

Printing on travel sheets can not be stailed, to identify the owner of the vehicle, the name of the enterprise (landlord), its addresses and the phone number. The norm is supported by the text of the order of the Ministry of Transport of January 18, 2017 No. 17. The print stamp is not considered an error. When operating a single car with several drivers in the seamless mode of vouchers for each driver are discharged separately. The magazine refers to the category of primary documentation, so the storage period in the enterprise cannot be less than 5 years.

Each employee issued a ticket must be registered in the journal. The document is issued on the first page of the title list. It indicates the name of the organization, status and time interval for which records are manufactured. The content of the magazine is represented by the table, which is filled in as the vouchers are issued.

If the way sheet was incorrectly filled, the form was spoiled, the data on it should be reflected in the log of form No. 8. Such vouchers are applied to the magazine, it is necessarily a mark that sheets are spoiled. Information is entered with the preservation of the chronology of paperwork.

For accounting magazine is characterized by end-to-end numbering. The book should be stitched and certified by the signature of the director of the enterprise. Signature is supported by the organization of the organization. It is necessary to ensure the safety of the document and prevent attempts to destroy individual sheets of the book. The head of the institution by order appoints a person who will be responsible for journal management.

The document in form number 8 reflects such information:

• the sequence number of the prescribed path sheet;
• date of issuing a document in compliance with chronology;
• The driver's name, whose name is written;
• license plates of the vehicle;
• signature of the driver who received the filled output of the track leaf.

If the returned trips occurred, the journal does the corresponding entry. It is necessarily indicated by the date of the return, confirmed by the signature of the responsible dispatch employee. In the form 8 there must be a signature of such officials:

• driver who confirms the fact of obtaining a travel sheet;
• dispatcher or other authorized employee who receives at the end of the shift from drivers of vouchers;
• an accountant that his signature should testify the correctness of filling out the document and the fact of accepting it to account.

Form 8 or your own magazine template can be printed and stitched by employees of the enterprise or ordered in the printing house. The deadline for which the bookkeeping book is installed, is established by the institution's accounting policy. The recommended interval is from 1 month to a year.

If an error is detected

If they are found in the error log, they are allowed to correct. The procedure for making changes to the completed graphs is governed by law of December 6, 2011 No. 402-FZ in Art. 9. Action algorithm:

• cross one line with incorrect information;
• next to the correction is recorded "Fixed";
• indicates the inscription with the correct data;
• the date of correction actions is necessarily affixed;
• each case of patching should be confirmed by a personally signed signature of a responsible official.

Self-designed form

If an enterprise uses independently developed PCM accounting templates, these forms should be reflected in two local acts of the organization:

• accounting policies;
• order on approval of the primary form.

In order to approve the sample of a travel sheet or a journal of accounting, you need to make information about the organization, document number and the date of its preparation. In the order, the order indicates the subject of consideration - approval of the new document template. Be sure to be spelled out the date with which the form will be entered into the document management system. In the final section of the order, employees are listed that should be guided by this local act, and their signatures.

The owners of motor transport enterprises often ask a question about the journal of travel sheets: whether it is necessary to lead it in 2019. In what form it should be and where it is better to download a free sample travel sheet journal. The owners know that any enterprise, on the balance of which there are passenger or trucks, must fix their movement. Therefore, a sample of the book of registration of travel sheets is also asked. How to organize accounting and how to fix movement correctly, consider in detail below with the ability to download a free magazine of accounting for the issuance of travel sheets 2019

What is the magazine of accounting for issuing travel sheet drivers

Since taxpayers are allowed to write off part of the production costs, organizations need documentation confirming the costs of movement and consumption of assets. In the transport sector, one of these primary documents is a waylist. All information that concerns the route of the trip, the driver used by the vehicle, the carriage of goods or passengers must contain a journal of travel sheets of 2019 and previous years. Based on the norms of the Federal Law of 08.11.2007 No. 259-FZ "Charter of road transport and urban ground electric transport" and "mandatory details and the procedure for filling out travel sheets", approved by the order of the Ministry of Transport of September 18, 2008 No. 152, this document or magazine is mandatory For all owners of vehicles. In addition, in a separate journal, travel sheets should be taken into account.

Path sheet metering log

Step one. Title page

Download sample logging log of travel sheets 2019. Title leaf.

When filling in the title page of the accounting log, the name and form of ownership of the Organization, the form of OKPO, is mandatory a month and year (period) of the journal. You do not need printing.

Example of filling the title log

Step 2. Main part

Especially in order to take into account the movement of travel sheets, form No. 8 was developed (OKD 0345008 code), designed to unify the necessary data. It was approved by the decision of the State Statistics Committee of the Russian Federation of 28.11.1997 No. 78. However, in the Law on Accounting No. 402 of 06.12.2011, it was written that the application of form No. 8 is not mandatory. The organization has the right to independently create a sample of the book of accounting of travel sheets, provided that all the necessary information will be reflected in it.

Download Magazine Traffic Layers, Form 8

The table must be inscribed:

• the number and date when the way sheet is issued;
• data on the driver, its table number;
• the garage vehicle number (is usually assigned to government agencies, and private companies do not do this, therefore it is allowed not to fill this column).

The destination and other information is prescribed in the Note column.

This mandatory information should be contained even if the organization independently determined how the track list should look like and the accounting log.

Download the journal of travel sheets, form 8 (2019) in our article. An example of filling out tabular data.

Step 3. Completion of the design

The entries in the form confirm the three employees at once:

• driver;
• the one who has delivered information (for example, a dispatcher);
• as well as an accountant who received the document.

Sample journal issuing travel sheets 2019. Completion of the design of a ticket:

Periodicity of reference

The given sample of the release of travel sheets 2019 was compiled at the rate of the month and each time on a new page. But organizations and IP can do otherwise: to clarify the periods for which accounting is carried out, and fill it without leaving empty lines.

Legislation allows you to give drivers for a trip for up to 1 month. If during this time the vehicle will be used not alone, but two drivers, it is allowed to give each of the workers his "ticket" to move.

In this case, on the fact of their return, all documents received by the accountant fit into account. When filling out the registry, most of the information will be the same, but it is not scary.

Where can one buy

We offer ready-made books to control the movement of vehicles. Pages of such a magazine must be numbered.

When it is over, it must be signed at least two responsible employees:

• to the one who led him;
• director or accountant.

The same requirements for the printed registry. You can download free Log for issuing travel sheets by reference in our article. If it starts a month, then it is necessary at the end of the period it should be numbered, to miss and sign.

Storage time

The law does not indicate how much time you need to store such a registry, be it printed or purchased in the store. On the basis of travel sheets and their movements there is a salary of drivers, tax and the base of production costs. Similar primary documents, information about which is recorded in the magazine, are stored in the organization for at least 5 years. Obviously, the registry itself should be kept as much.

Before it is destroyed, it is important to make sure that the shelf life of the last accounting document has not yet expired. Otherwise, if necessary, you will not be able to confirm the presence and maintenance of control. Download the Log of Travel Sheets for the next period on our website.

Entrepreneurs and organizations that use vehicles in their activities are drawing up for each trip tracks. These forms reflect the consumption of fuel and lubricants and other performance indicators. Each document issued is noted in the relevant register, which is called travel sheet accounting magazine. For it, a unified form has been developed. At the end of the article, you can download a free sample.

The journal of registration of travel sheets has a unified form No. 8, which is approved by the State Statistics Committee of the Russian Federation in 1997. Entrepreneurs and organizations can use this template today. At the same time, from January 1, 2013, the Law No. 402-FZ "On Accounting Accounting" is operating on December 6, 2011. Based on this act, the use of unified forms is not mandatory.

Regarding the management of travel sheet accounting magazine 2018, it is worth considering a number of moments:

1. The register is starting for up to 1 year.
2. The head itself determines the duration of journal.
3. If the head decides to refuse to use a unified form, you need to make a sample that will contain the same details.
4. Logging term of the magazine is at least 5 years (as well as for other primary documents).

Important! Before writing the magazine, you need to make sure that the deadline for storing the last form recorded in it is over. Otherwise, control will not be confirmed.

After making marks to the register, you need to sign signatures. Confirmed the accountant, employee, leading magazine, and the driver himself. At the end of the unified form of the table there is a graph for comments. It is not necessary to fill it out. In some cases, it sets the name of the settlement, where the driver followed, or other additional marks.

Sample form: Mandatory details

As of 2018, the standard form is performed in the form of stitched papers in a brochure. The page is located table from 9 columns. During the design of the sample for its company, you can position them in the most convenient order, remove unnecessary graphs or enable additional.

On the first page of the journal of travel sheets of the filling sample, the name of the enterprise or organization and the period of registering is indicated. In specially designated fields, codes in OKud and OKPO are introduced on the right.

1. Powder number.
2. Date of issuing a document.
3. Driver data. FULL NAME AND TABLE NUMBER.
4. Car number.
5. Driver signatures, dispatcher (with a date of capture at the driver of the form) and an accountant (with the date of acceptance of the documentation).
6. Additional Information. The final graph is filled with if necessary.

All other pages are printed on a single template. In most cases, the same data is brought into the strings. When free pages are over, the journal of accounting of travel sheets should be sent to the archive. There it will be stored for 5 years (according to the rules for the primary documentation).

Who is entrusted by registering

The accounting log is carried out by an employee who is appointed by the order of the Director or IP. In addition, it can be entrusted to the employee, in the labor contract with which this duty has already been prescribed.

Another option - the head has the right to attract a third-party organization or IP to manage the magazine. In order to document such cooperation to document, the contract for the provision of services is filled.

Regardless of who makes the mark in the table, the procedure for keeping accounting does not change:

• recording is made for each waylist;
• blanks are noted in chronological order;
• pages are numbered in a row.

If the period for which the document was issued, came to an end, the journal of accounting for the issuance of travel sheets is flashed and signed. You need to make sure that all register pages are numbered.

Why need to keep records of travel sheets

By law, each entrepreneur (or organization), using cars for its activities, is obliged to provide travel sheets and take them into account in the register. The form itself contains complete information about the trip: Driver data, route, cargo features.

The travel sheet serves as evidence of the consumption of fuel under the transportation. Based on this document, the taxpayer may write off the cost of fuel for vehicles. Also, the data contained in the documents simplify accounting and accrual of salary drivers.

Individual entrepreneurs and legal entities whose activities, one way or another, is associated with the need to use motor vehicles, as a rule, register travel sheets issued by drivers in a special journal.

Based on such a journal, the costs of expenses incurred on fuel occur, which reduces the taxable indicators of the enterprise. In addition, the journal of travel sheets is used when calculating wages to drivers involved in the organization's work.

Any organizations and individual entrepreneurs whose field of activity is related to the provision of transport and transportation services, it is necessary to keep the journal of travel sheets in obligatory. The indication is based on the norms of Federal Law No. 259-FZ of November 18, 2007 and the order of the Ministry of Transport of September 18.08 No. 152.

As for enterprises that are not directly related to the provision of transport and transportation services, but using motor vehicles in the process of their activities, the availability of travel sheet metering log is not mandatory for those, but can be used to systematize and simplify the accounting of the data used in the data.

The journal of travel sheets, form 8, was approved by Decree of the State Statistics Committee No. 78 in 1997, but from 01/01/2013 federal law No. 402-FZ came into effect, which abolishing the existing unified form 8. With the specified date, transport enterprises leading before traveling travel Form 8 sheets have the opportunity to develop their own, the most optimal version of the accounting statement, provided that the main sections of the unified form 8 will be duplicated.

Is it possible to lead in electronic form

There are no restrictions on the management of travel sheets in the electronic version in any legal act of current legislation, therefore, the creation of an accounting statement in electronic format is allowed.

Note! You can use any, the most convenient version of the maintenance, whether it is the usual Excel or 1C.

For organizations having an extensive motor transport park and a significant staff of drivers, maintaining an electronic version more preferably than the design manually, due to the considerable complexity of the process. It is desirable to be able to print a magazine on paper media in case of need.

How to lead a magazine

The journal of travel sheets, form 8, is carried out in a table form, representing a statement divided by columns. There are nine such speakers. These include the following data:

• Ordinal numbers issued sheets;
• Dates of issue;
• FIO of drivers;
• Employee tabletoms;
• Vehicle garage numbers;
• Driver signatures, dispatcher and accountant;
• Notes if necessary.

Note! If the organization conducts accounting with the help of its own developed statement, the accounting log may contain additional graphs used by a specific organization.

In the event that erroneous data was made to the account, it is allowed to introduce corrections in accordance with the provisions of 9 of the Federal Law No. 402-FZ. When an error assignments, record is fixed as follows:

1. The erroneous record is crossed by one feature;
2. Nearby is the mark "Fixed", and the correct information fits;
3. The date of the introduction of corrections is affixed;
4. The corrections made should be linked by the person responsible for conducting an accounting statement;

Important! When crossing the erroneous recording, it is necessary to draw a line so that the wrong entry itself remains read after it is crossed.

Storage term

Travel sheets employees working on motor transport are issued once for working hours or shifts. The registration log itself will be calculated by the annual period, but if necessary, the period of maintenance can be reduced to one month, for example, if we are talking about single long trips like business trips.

Due to the fact that the accounting statement is primary documentation, its subsequent storage is 5 years, after which the magazine can be disposed of. It should be noted that the five-year storage period applies not only to paper, but also on electronic media.

Lee need to flash

Travel sheet accounting log Form 8 has a serial numbering of pages. When it is introduced, it is necessary to observe the chronological order. The title page must be signed necessarily indicating the start date of the maintenance. In the same place, on the title page, the main details of the organization itself are written, its full name.

After the management of the accounting statement is completed, the log is stitched. The stitched book is wiring in signatures of the management person of the enterprise, the company's chief accountant and the seal of the organization, after which it is transferred to the archive of the enterprise.

Who fills and sample

The obligation to keep track of travel sheets in a specialized journal may be entrusted to an employee appointed by the Order by order, or on an employee, whose job duties marked in the employment contract include the functions of conducting accountability in the organization.

Most often, this work is performed by an accountant, personnel or secretary-clerk. In the absence of a person who maintains such a statement within the enterprise, the contract may be concluded with third-party organizations serving vehicles, provided that the item will be provided for the need for accounting.

Journal of traveling of travel sheets is a typical form, which is used in enterprises with vehicles on the balance sheet. In the article we will analyze whether the magazine is mandatory for refinery, how to fill out a document that is responsible for his maintenance.

What is needed by the traffic of travel sheets

According to the current legislation, all subjects of economic activity, on the balance of which are vehicles are obliged to keep records of fuel expenditures on the basis of entries in travel sheets. This commitment is assigned to both organizations and enterprises and individuals registered in the form of an individual.

For systematization of workflow in terms of the preparation and processing of travel sheets, a special document is used - the journal of traveling of travel sheets. It is designed to control the timing of the transfer of travel sheets to the dispatcher and their subsequent provision in the accounting department to write off the cost of fuel.

Does it be necessary to keep the journal of travel of travel sheets

Since the introduction of the journal in 1997, the document was mandatory for organizations and enterprises, regardless of the forms of ownership and organizational and legal structure. The company, on the balance sheet of which car vehicles were listed, was to keep the journal of taking into account travel sheets in obligatory.

In 2013, legislative changes were entered into force, in accordance with which the obligation to join the journal for organizations and entrepreneurs is abolished. Thus, from the specified period, the decision on the need to use the journal, when taking into account the movement of travel sheets, is made by each business entity individually, based on the production necessity.

According to the current practice, the magazine currently use large companies, as well as motor vehicles and logistics companies, which is located a large fleet.

Form of travel sheets magazine

Journal of traveling of travel sheets (Form No. 8) is filled in a unified form approved by the Resolution of the State Statistics Committee of the Russian Federation No. 78 of November 28, 1997. Unlike the Breaking List form, which, by virtue of the legislative innovations in recent years, has undergone some changes, form No. 8 of the magazine The accounting of travel sheets remains unchanged since the introduction of the document in 1997.

From 1997 to 2013, enterprises and organizations filled out a document solely in accordance with the approved form. Since 2013 (that is, from the moment of the abolition of obligations to join), the form number 8 is a recommendatory. In other words, business entities are entitled to change the form that completes new graphs into it and excluding extra, based on the specifics of the activities of a particular organization.

If the company decides on the need for logging, then this fact must be recorded in accounting policies, together in the selected document form (standard or modified).

Responsible for journal

The current legislation does not enshrine the obligations to maintain the journal of the traffic of travel sheets for a particular position (division, etc.). Thus, the enterprises have the right to choose an employee who will be entrusted with the journal responsibility. As a rule, such an employee acts as a transport department manager, which takes ways of drivers and transfers their accountant to write off the fuel costs in accordance with the established standards.

Responsible for the management of travel sheet accounting magazine must be recorded in accounting policies. In general, the document indicates the position of an employee, the obligations of which is caused by the filling of the magazine.

How to keep magazine

Currently, legislation does not put forward any clear requirements regarding the logbook, and therefore the procedure for issuing the document remains at the discretion of the enterprise. The following is an actions algorithm for drawing up and filling out the journal prepared, taking into account the general regulations:

Step 1. Select the shape of the magazine

At the preparatory stage, the company makes a decision regarding the form, in accordance with which the journal of traveling of travel sheets will be compiled. Firm has the right to:

• use a unified form No. 8 approved by the Resolution of the State Statistics Committee No. 78 of 28.11.1997;
• modified form number 8, adding its new graphs and deleting unnecessary positions;
• develop an absolutely new form of a document in line with the peculiarities of the company's internal document management.

Step-2. Choosing a responsible person

Before moving to the approval of the document form, the management of the enterprise should choose an employee who will be filling out the magazine. This can be an employee whose activity is directly related to the design of travel sheets (dispatcher or head of the transport department, one of the drivers, etc.) and an employee of another unit (business worker, an archive worker, etc.).

Step-3. Reflection of the procedure for filling the magazine in accounting policies

After choosing the shape of the magazine and the approval of the person responsible for its conduct, this information is recorded in accounting policies or in a queue, which regulates the internal workflow of the enterprise (for example, the procedure for conducting internal document management). Data on the procedure for logging is reflected in the form of a separate section, indicating the following information:

• the start date of the use of the magazine (for example, a magazine is required to fill from 01/01/2018);
• the approved form of the magazine (may be issued as an annex to order either to accounting policies);
• person responsible for journal management (position, structural division);
• features of the compilation of the magazine (the document is drawn up for 1 year, half of the year, quarter, month, etc.);
• the procedure for filling the journal (the transfer of travel sheets from the driver to the dispatcher, from the dispatcher - accountant).

Step-4. Use of the magazine

After the entry into force of the accounting policy, the journal should be kept as approved:

1. A responsible employee (for example, a transport department manager) begins logging, namely signs it (indicates the period and date of commencement) and numbers the pages.
2. Drivers daily (weekly) fill travel sheets, after which they transmit them to the dispatcher, which, in turn, records the delivery of documents into the log. When passing a travel sheet, the driver puts his signature in the log and the current date.
3. After receiving travel sheets from drivers, the dispatcher conveys them to the accounting department. The transfer of each document is fixed by the accountant's signature and the dispatcher, indicating the current date.
4. Having taught travel sheets from the dispatcher, the accountant reflects the cost of writing the fuel in line with the established standards.

The transfer of travel sheets to the dispatcher, and later in the accounting department, is carried out in line with the terms approved in accounting policies. For example, the drivers of Magnat LLC are obliged to transfer travel sheets in the week no later than next Monday. At the same time, the responsibility of the dispatcher is to make data into a magazine and transfer the accounting sheets to the bank sheets for the reporting month no later than the 5th day of the next month.

Step-5. Sewing and storage of the magazine

At the end of the log, the document is stitched and passed to the storage archive. The storage period of the magazine is generally 5 years.

Sample fill

Consider an example. According to the accounting policy of the flagship LLC, the TS drivers transmit travel sheets over the past week the dispatcher of the transport department within a period no later than Monday of the next week. The dispatcher transfers travel sheets for the period from the 1st to the 15th number of the reporting month to the 20th day of the reporting month. Running sheets are reflected in the journal of travel sheets.

Adjustment log journal travel sheets can be downloaded here ⇒ .

Is it possible to keep the journal of tracking travel sheets in electronic form

According to the current legislation, the organization remains the right to maintain the magazine in electronic form. In this case, similar to the general order, the company is necessary in accounting policies:

• the form of the magazine;
• responsible person;
• the procedure for filling out the document.