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Cash transactions are carried out by the bank on the basis of incoming and outgoing cash documents.
Expendable cash documents include a cash receipt and an expendable cash order.
For cash checks, the bank issues cash from the funds available in the legal entity's current account. First, the check goes to the responsible executive of the bank, who checks the correctness of its execution and checks the amount indicated in the check with the balance in the client’s current account. If the transaction is possible, the check is transferred to the cashier, and it is also checked by the bank cashier. All cash documents are recorded in the cash journal, which serves to reconcile transactions performed by bank cash desks, which will be reflected on balance sheet account 20202 “Bank Cash Office” at the end of the working day. The cash register is maintained automatically by the bank controller.
The bank has the right to refuse to accept a check if the signatures on the check, the seal or inscription are considered doubtful. Losses in case of payment of a check with a forged signature are borne by the account owner, unless the fault of the bank is proven.
Accounting entries for debiting funds from the client's account are made by the bank before the funds are issued by the cashier.
Based on the check, the bank makes the following posting:
D of the client’s current account K 20202 “Cashier”
Cash debit orders are used by banks in the following cases:
When issuing cash to a bank teller to pay salaries to staff;
- when issuing cash to bank employees for reporting purposes (for the purchase of household goods, for travel expenses);
- when issuing cash from an individual’s deposit account;
- when depositing cash at institutions of the Bank of the Russian Federation.
When cash is issued to bank employees, the following is posted to the sub-report:
D 60308 “Settlements with employees for accountable amounts” K 20202
When cash is withdrawn from an individual's deposit account, the following posting is made:
D 42302 “Deposits of individuals for up to 30 days (42602)” K 20202
When cash is deposited at an institution of the Bank of the Russian Federation, the following posting is made:
D 20209 “Cash on the way” K 20202
At the end of the working day, the cashier of the expense cash register checks the amount of cash received against a receipt at the beginning of the operating day from the cash register manager with the amount of expense cash documents and the cash balance.
After this, the cashier fills out an expense certificate, which indicates the completed expense transactions; in addition to the cashier, the bank controller signs the certificate, and the cashier signs the transactions performed by him in the cash register. Thus, transactions are reconciled to reflect them in accounting.
Receipt cash transactions are also carried out by the bank and reflected in the cash journal. Incoming cash transactions are carried out by the bank on the basis of incoming cash documents: an announcement for cash deposits and an incoming cash order.
An announcement for cash deposits is used when depositing cash by clients - legal entities.
Receipt operations are carried out only after cash has been received by the bank's cash desk:
D 20202 K client's current account
The cash receipt order is used:
When cash is handed over by bank employees (when returning accountable amounts, repaying shortfalls, repaying loans and paying interest on loans;
- when accepting cash as deposits of individuals;
- upon receipt of cash reinforcements from other banks.
When depositing cash by bank employees, after posting the cash to the bank's cash desk, the following entries are made: D 20202 K 60308 “Settlements with employees for imprest amounts”
When repaying the shortfalls, the guilty person makes the following posting: D 20202 K 60308
When the loan is repaid, the following posting is made:
D 20202 K 45502 “Loans provided to individuals for up to 30 days”
When repaying interest on loans, the following posting is made:
D 20202 K 47427 “Requirements for payment of interest”
When accepting cash into deposits of individuals, the following posting is made:
D 20202 K 42302 (42602)
Investors can be both Russian and foreign citizens.
When cash reinforcements arrive from other banks, the following posting is performed:
D 20202 K 31302 “Loans received from other banks for a period of 1 day”
If cash is received from a bank client in collection bags, then before the funds are recalculated, the following posting is made:
D 20209 “Cash in transit” K 40906 “Collected cash proceeds”
After recalculation of the proceeds by the bank's cash desk, a transaction is made to credit funds to the current account of the client who deposited the proceeds and to the bank's cash desk: D 20202 K 20209
The “Collected Cash Proceeds” account is closed:
D 40906 “Collected cash proceeds” To the current account of the client who deposited the proceeds.
Document “Write-off from current account”
The program provides several ways to create a document for spending funds from a current account. This document is called “Write-off from the current account” and creates accounting entries for the credit of account 51.
1. Debiting from the current account based on the Payment Order
We considered one of the ways to create such a document when creating a “Payment Order”, when on its basis the document “Write-off from a current account” is created. We considered the option of creating a document “Write-off from a current account” directly from the Payment order form. Also, “Write-off from a current account can be created from the “Payment orders” list by placing the cursor on the line of “Payment order” that interests us and select “Write-off from a current account” on the “Create based on” command.
Based on this payment order, the document “Write-off from the current account” will be created. (Fig.1). 
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2. Debiting from the current account from the “Bank Statements” register
Using document copy mode.
If an enterprise makes bank payments without using the creation of “Payment Orders” (which most often happens), then it is more convenient to create the “Write-off from a current account” document from the “Bank Statements” register. In this case, we will have the opportunity to create a “Write-off from a current account” document by copying a similar document. To do this, place the cursor on the document we are copying, right-click to call up the mode for selecting available commands, select the “Copy” command or use the “F9” key. (Fig.2)
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The document created by copying will have automatically filled in details: name of the counterparty, agreement with the counterparty, purpose of payment, item “Flow of funds”, selected VAT rate, Settlement accounts, “Type of transaction” and more. (Fig. 3)
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In the created document “Debit from the current account” we have to either agree with the automatically filled in details or change them. Most often, only the payment amount and payment purpose are subject to change.
We will carry out further actions with the document “Write-off from the current account” created by copying, having previously changed the payment amount in it. Let's use the "Pass" command. Let’s check the transactions created by the posted document by clicking the command “Dt-Kt”. (Fig. 4 and Fig. 5)
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Let's take a closer look at the document “Document movement: Debiting from the current account...”. This document gives us the opportunity to correct accounting entries manually. To do this, use the “Manual adjustment (allows editing of document movements)” mode. We mark this mode with a “bird”. After this, we can make changes to the document details: if necessary, we change the accounting entries from Dt60.02 - Kt51 to Dt60.01 - Kt51, we can also change the “Cash Flow” item. We leave the rest of the details as they are. If we want to cancel the changes and return the original settings of the document, we need to uncheck the checkbox and post the document. (Fig.6) 
Fig.6
There are not many documents in which accounting entries have been changed manually, so they are marked in a special way in the “Bank Statements” document register. (Fig. 7).
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Creating a document “Write-off from current account”
All types of transactions that entail the debiting of funds from a current account have been reviewed by us in the “Payment orders” section. The document “Write-off from the current account” has the same details as the program document “Payment orders”. A new document “Write-off from the current account” is created from the “Bank statements” register by using the “Write-off” command. View of the new document in Fig. 8, list of “Types of operation” in Fig. 9:
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Both the type of document and the list of “types of transactions” are already familiar to us from the instructions for working with “Payment orders”. Now the document “Write-off from the current account” is an independent document, it directly creates accounting entries for the credit of account 51 “Current account” and makes an entry in the document register “Bank statements”, which is the main document for accounting for banking operations. Let's repeat the accounting entries created by the document “Write-off from the current account”:
- Payment to the supplier: Dt 60.02 - Kt51 or Dt60.01 - Kt51, depending on whether the payment is for goods and materials (services) already received or an advance paid;
- Return to the buyer: Dt62.01 - Kt51 - return of funds to the buyer for an advance previously received from him;
- payment of tax: according to Debit, the corresponding account and subaccount for accounting for taxes and payments equivalent to them (accounts 68 and 69) - credit account 51;
- Repayment of the loan to the counterparty: Dt (66.03 or 67.03) - Kt51;
- Repayment of a loan to the bank: if the loan received from the bank is short-term (repayment period up to 1 year), then the accounting entry Dt66.01 - Kt51; if the loan is long-term (repayment period over 1 year), then accounting entry Dt67.01 - Kt51;
- Issuance of a loan to the counterparty: Dt58.03 - Kt51;
- Other settlements with counterparties: Dt76.05 (or Dt60.01) - Kr51;
- Cash withdrawal: Dt50 - Kr51;
- Transfer to the accountable person: Dt71.01 - Kt51;
- Transfer of wages according to the statement: Dt70 - Kt51;
- Transfer of wages to the employee: Dt70 - Kt51;
- Transfer to an employee under a contract: Dt70 - Kt51;
- Transfer of deposited wages: Dt70 - Kt51; On account 70 “Payroll calculations” you can use various subaccounts, including for accounting for deposited wages and payment of contract agreements;
- Issuing a loan to an employee: Dt73.01 - Kt51;
- Other write-off: the document provides the opportunity to independently indicate the Debit account to which the company will transfer funds: Dt... - Kr51.
At the end of our consideration of the issue of reflecting current account transactions in the 1C program, let’s take a closer look at the main document for recording transactions with banks - the “Bank Statements” register (or document journal). Rice. 10
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The Bank Statements register contains a lot of information. One line in it corresponds to one document “Receipt” or “Write-off”. The documents “Receipt to the current account” and “Write off from the current account” may indicate several payments on the same day with one counterparty.
Receipts of funds into the current account and their expenditure are indicated in different columns “Receipt” and “Write-off”, which is visually convenient. The date of the documents reflected in the register is indicated. The “Purpose of payment” column reflects the contents of the “Purpose of payment” field of the Receipt or Write-off documents. In the columns “Counterparty”, “Type of operation”, “Input”. number", "In. date”, “Comment”, the corresponding fields from the documents “Receipt to the current account” and “Write off from the current account” are reflected. Using the “Form Settings” command from the “More” command group, you can add the “Responsible” and “Currency” columns to the registry.
In the lower right corner information about the daily status of the current account is indicated: balances at the beginning and end of the day, receipts and expenditures of funds during the day. This information can be shown (or hidden) using the “Show/Hide Totals” command from the “More” command group.
Let's look at the commands from the command line of the "Bank Statements" registry. The “Receipt” and “Write-off” commands are intended for creating new documents “Receipt to the current account” and “Write-off from the current account”. The search command - “Find”, corresponds to its name. The “Register of Documents” team prepares a form for printing documents from the “Bank Statements” registry. The “Create based on” command suggests creating the following types of documents based on the document on which the cursor is placed: “Payment order”, “Invoice received” or “Invoice issued” (Fig. 11)
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The “Download” command prompts you to select a text file to download bank statements (used for working with a large array of daily payments and subject to using the “Client-Bank” program). The “Dt Kr” command is used to check accounting entries created by the documents “Receipt to the current account” or “Write off from the current account” and reflecting the business transaction carried out by the enterprise to receive or write off funds from the current account.
In addition to the commands we listed above on the toolbar, the “Bank Statements” registry can use other commands specified in the “More” command group. Some of the commands specified in this group were described by us earlier, in addition, the following commands are used (Fig. 12): 
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- “Copy” or “F9”;
- “Change” or “F2” - opens the specified document in order to change it;
- “Mark for deletion / Unmark” - the command carries out the operation “Mark a document for deletion” while simultaneously canceling the posting of the document (if it was previously posted). Why can't I immediately delete a document? The 1C program does not allow the user to immediately delete unnecessary documents. The user can only mark them for deletion. Deletion of marked documents is carried out in a special mode by the responsible person of the enterprise (for example, the chief accountant). This procedure for deleting objects in the 1C program provides additional security for the enterprise database from unauthorized (accidental and thoughtless) actions of employees;
- “Refresh” or “F5” - updates data on the interface;
- “Set period” - sets the period for reflecting documents in the register;
- “Post” and “Cancel posting” - carries out or cancels the posting of the current document, that is, the document on which the cursor is positioned;
- “Customize the list” - allows you to customize the “Bank statements” register using various options, for example, coloring lines with certain conditions in different colors;
- “Set default settings” - restores the original settings, canceling all changes;
- “Output List” - prepares the register of documents “Bank Statements” for display on the screen in the form of a table in an “Excel” document and for printing;
- “Linked documents” - indicates those documents that are in one way or another related to the document on which the cursor is placed;
- “Show/hide totals” - shows or hides information about the daily status of the current account;
- “Change form” - in user mode changes the form of the “Bank statements” registry. Allows you to add (subtract) columns with information used in the registry, add (subtract) commands from the command line, and more.
Columns with information about completed monetary transactions can be sorted in ascending or descending order. For example, the “Date” column can be ordered either in ascending order of the dates of payments reflected in the register, or in descending order. In Fig. Figure 10 shows the “Date” column arranged in ascending order of dates. In Fig. Column 13 “Date” is sorted in descending order of dates. Changing the ordering order is carried out by double-clicking on the “Date” field.
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The ability to organize data is also available for other columns of the “Bank Statements” register. You can arrange the columns “Receipt”, “Write-off”, “Input number”. For ordering, the numerical expression indicated in the column is used. So in the columns “Receipt” and “Write-off” the ordering occurs in ascending or descending order of the payment amount. The columns “Purpose of payment”, “Counterparty”, “Type of transaction” are ordered by the first letter and alphabetically. The ordering mode for the corresponding column is activated by double-clicking in the column name field.
In Fig. Figure 14 shows an example of organizing the information contained in the “Counterparties” column. The ordering occurs alphabetically (the first letter is “A”) according to the first letter of the counterparty’s name. 
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For operations of issuing cash from a current account and crediting cash to an account, the processing of bank transactions has its own characteristics. This is due to the fact that the above transactions are simultaneously reflected both in transactions on the current account and in transactions on the cash desk of the enterprise. In order to avoid duplication of accounting entries, the 1C company decided in all its software products related to accounting to register these transactions only with cash documents: “Cash receipt order” - for the receipt of cash from the current account to the cash desk of the enterprise and “Cash expenditure order” for the issuance of cash from the cash register and crediting to the bank account of the enterprise’s cash. Thus, in order for transactions with cash to be correctly recorded in the document journal “Bank Statements”, the corresponding cash documents must be entered into the cash transactions journal.
Let's consider an example of creating a document for writing off cash from a current account to the cash desk of an enterprise (Fig. 15). And let’s check the postings created by this document. (Fig. 16).
Fig.15
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The program will tell us that it refuses to make accounting entries for this document and will suggest that we turn to accounting for cash transactions.
A similar operation with the program’s refusal to record accounting entries is carried out when cash is deposited from the enterprise’s cash desk to the current account: the document “Receipt to the current account” with the transaction type “Cash Deposit”.
Working with payment orders.
Currently, the vast majority of enterprises use modern means of working with banks (electronic document management system "Client-Bank", Internet banking) with subsequent uploading of bank documents into the 1C program (or loading from 1C into the Client-Bank system). However, the formation of “Payment orders” in the program, followed by printing them on paper and transferring them to the bank or sending these documents to the bank in electronic form remains in demand.
The document “Payment order” is intended for preparing a payment order to the bank for the transfer of non-cash funds. The document is created in the “Bank and Cash Desk” section in the “Payment Orders” document list. The Payment Order form is filled in with the necessary details and, if necessary, printed on paper. Payment orders to the bank are divided into two parts: 1. payment order for the transfer of funds in favor of legal entities or individuals related to the economic activities of the enterprise and 2. “tax” - for the payment of taxes and other payments to the budget.
Payment order for transferring funds in favor of legal entities or individuals
A payment order is created from the “Payment orders” document list form. (Fig.1). 
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In the new payment order, select the type of operation. We select the recipient of our payment from the “Counterparties” directory. We select the recipient’s account from the “Bank Accounts” directory; if it was not specified earlier, then we create it. We indicate the DDS item from the reference book “Cash Flow Items”. We will need this article in the future when analyzing the funds paid. We indicate the payment amount. The VAT amount is calculated automatically using the formula: VAT Amount = Payment Amount / (1 + VAT Rate/100) * VAT Rate / 100. 
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The document details “Purpose of payment” are specified automatically; if necessary, it can be edited. The “Sequence” attribute determines the order of payment in accordance with the Civil Code of the Russian Federation; by default, for payments of this type, the last 5th order is indicated. To create an entry in bank statements, select the “Debit from current account” command. Due to the fact that the “Payment Order” Document is intended only for preparing an order to the bank to write off funds, then when “carrying out” accounting entries are not generated, the “Write-off from Current Account” command is intended for generating entries. (Fig.3 and 4)
Fig.3
Fig.4
The accounting entries generated by this document and entered into bank statements will be as follows: Dt 60.02 - Kt51 - RUB 14,000.00. (Fig.5) 
Fig.5
A payment order to the bank to debit funds from our current account to pay our supplier of goods has been generated. Now it should be printed out on paper in two copies, signed by authorized persons, certified with the seal of the company and taken to the bank. Printing is carried out from the “Payment orders” mode after posting the created document. (Fig.6)
Fig.6
In conclusion, we will get the type of printed payment order to the bank, which must be printed on paper. (Fig.7)
Payment orders are prepared in a similar way for the transfer of funds to legal entities and individuals who have open current accounts in banking institutions. This could be payments not only for materials, goods and services, but also the return of a previously received loan from a bank or from another legal or individual person, refunds of funds to customers, issuance of repayable loans to employees of the enterprise or other counterparties, and other settlements with counterparties. The differences between the forms of payment orders mainly concern accounting entries. Let's list these differences.
Operation “Return of funds to the buyer” for an advance previously received from him - posting Dt62.01 - Kt51;
Operation “Repayment of loan to counterparty” - posting Dt (66.03 or 67.03) - Kt51;
Operation “Repayment of loan to bank”:
A). if the loan received from the bank is short-term (repayment period up to 1 year), then the accounting entry Dt66.01 - Kt51;
B). if the loan received from the bank is long-term (repayment period is more than 1 year), then the accounting entry Dt67.01 - Kt51;
Operation “Issue of a loan to a counterparty” - posting Dt58.03 - Kt51;
We will consider operations to create payment orders for the payment of funds to the bank, with their subsequent reflection in accounting, with individuals (including relations with employees of the enterprise), as well as payments to the state budget in the following instructions.
Payment orders for the transfer of funds to employees of the enterprise
With the massive use by individuals of the opportunities provided by banks, including work with salary cards, the enterprise reduces cash desk work. Now it is possible to make payments to the plastic card accounts of enterprise employees not only of wages, but also of settlements on advance reports (travel or business expenses), issuance of repayable loans, payment under a work contract, etc.
Payment orders for the transfer of funds for various purposes to employees of an enterprise have certain features. The general view of such a Payment Order is shown in Fig. 1. 
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The main difference between this document and a payment order for the transfer of funds in favor of legal entities is that in this case the recipient of the funds is an individual. The selection of the required employee is carried out from the “Individuals” directory. Indicate the current account and the bank in which the account is opened for the company employee. The purpose of payment is filled in automatically with further clarification. We indicate the article “Cash flows”.
After creating the “Payment order” document, to convert it into the form of payment order required by the bank, click on the “Payment order” button. We will receive a printed, legally approved form of payment order, which the banking institution is obliged to accept from the payer of funds for execution. Specify the number of paper copies (2 copies) and click on the “Print” button. The paper version of the “Payment Order” with the appropriate signatures and seal is mandatory for the banking institution. (Fig.2).
Fig.2
The next step in processing the business transaction we carry out to transfer funds to an accountable person is to transfer the data specified by us in the “Payment Order” to the “Bank Statements” register and generate accounting entries. This and our further steps imply that the business transaction of transferring funds through a banking institution has been completed. (Fig. 3) 
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Between the document “Payment order” and the register “Bank statements”, where all the data on completed banking transactions is collected, there is an intermediate document “Write-off from the current account”. It is this document, on the basis of the completed “Payment Order”, that creates accounting entries and makes entries in the “Bank Statements” register. We select one of the modes “Post and close” or “Post” and check the option “confirmed by bank statement” and create a document “Write-off from the current account”. (Fig. 4). 
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We check the accounting entries reflecting the business transaction we carried out. This check can be carried out both from the “Debit from the current account” mode after posting the document, and from the “Bank Statements” register by placing the cursor on the document of interest to us. To do this, we use a universal icon. (Fig. 5) 
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The result of business transactions involving the transfer of funds is reflected in the register of documents “Bank Statements”. (Fig. 6). 
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We have described the general form of “Payment orders” for making various payments to individuals. For other similar transactions, differences in the form of payment orders are not significant. There are differences in the accounting entries reflecting one or another transaction. Let's list these differences.
Operation “Transfer to an accountable person” - posting Dt71.01 - Kt51;
Operation “Payment of wages to an employee” - posting Dt70 - Kt51;
Operation “issuing a loan to an employee” - posting Dt73.01 - Kt51.
Payment orders for the transfer of taxes and other payments to the budget
To draw up a payment order to transfer a tax or other payment to the budget, you must:
In the “Payment orders” form, enter a command to create a new copy of the “Payment order” document. In the “Payment order” form, select the Transaction Type “Tax Payment”. In the “Tax” detail from the “Taxes and Contributions” directory, you need to select the type of tax that we want to pay. “Tax” is automatically inserted into the “Type of obligation” detail. We can change it to a fine, penalty, etc.. The “Purpose of payment” details are filled in automatically, but it can also be specified depending on the requirements of the Federal Tax Service and the bank. All details of our company are filled in the document automatically. (Fig. 7) 
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We fill in the following details: the amount of the tax payment, the recipient of the payment is the tax revenue administrator, we indicate the DDS item - the corresponding tax or other transfer to the budget. Next, by clicking on the “Payment order” button, we will receive the form of the order to the bank. (Fig.8 and 9)
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Fig.9
Then, using the method we discussed above, we record the document in the “Bank Statements” register and create the corresponding transactions related to the payment of taxes and other tax payments to the budget. These accounting entries will have Account 51 as a credit, and a corresponding account and a subaccount for accounting for tax payments (accounts 68,69) as a debit.
In addition to tax payments, enterprises make other payments to the budget in the course of their business activities. These are various types of government fees, court fees, license fees, and more. Enterprises engaged in foreign economic activity are faced with the need to pay customs duties.
The form of the “Payment order” for payment of other budget payments has the same form (the difference is minimal) as the one we discussed above.
We have considered all the main operations of the enterprise related to the movement of the current account. These transactions are recorded in the Bank Statements register. Income and expenditure on the current account are reflected in different columns. To quickly create documents of the same type, use the copy mode with subsequent editing. The register has a visual appearance. The “More” command set allows you to self-configure this registry (add, remove column details). It is possible to work in an automated mode with the “Client-Bank” system, when documents are entered into the “Bank Statements” register in an automated mode with minimal control by an accountant.
Accounting for bank transactions (receipt of funds).
Bank transactions on the current account (current accounts) are reflected in the list of documents “Bank statements” from the “Bank and cash desk” section. This list reflects documents both on receipt of funds to the current account and on their debiting.
Creation of documents to reflect the receipt of funds to the organization's current account
Payment from the buyer
We go to the “Bank and cash desk” section, select the list of documents “Bank statements”. We create a new document by clicking on the “Receipt” button. (Fig. 1).
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From the list of suggested options “Type of transaction”, select “payment from the buyer” (payment from the buyer can be set by default). We leave the default accounting account “51” - Accounting for funds on current accounts in the national currency of the Russian Federation. (Fig. 2).
Fig.2
The next step is to select a buyer. We fill in the details “Organization”, on behalf of which we keep records. When maintaining records for one organization, its name is inserted into the default details. (Fig. 3). The 1C program implements a quick search mode: by typing the first letters (or numbers of the TIN code) in the “selection window”, the program prompts us to select the name of the Counterparty according to them.
Attention. For the convenience of a quick search, we recommend writing down the name of the counterparty (buyer, seller...) in the following order: first the name without quotes, and then the form of ownership. And in the full name of the counterparty, write the full name of the counterparty in accordance with the registration documents.
For example: full name - LLC "Cafe Skazka", name (abbreviated for search) - Cafe Skazka, LLC.
Fig.3
Next, indicate the amount of funds received. In the tabular part of the document “Receipt to the current account” we indicate the agreement with the buyer; if there is no agreement yet, then we create it. (Fig.4).
Advice. If our relationship with the counterparty is simple and is carried out without an agreement on the basis of invoices, we recommend creating a “conditional” agreement with the buyer in the database and referring to it when creating similar documents. In the future, this technique saves the accountant time on analyzing the relationship with this counterparty.
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By the following actions:
Select the item “Cash Flows” - DDS. This type of analytics corresponds to its name, that is, it is used to analyze cash flow items. In our case, the DDS item coincides with the type of payment - “payment from the buyer”.
We indicate the VAT rate. Depending on the VAT rate, the program itself calculates the amount of VAT in the total amount of money received and reflects this amount in the second line of the VAT column.
We fill in the details “debt repayment”, which has the following options for debt repayment: automatically, according to a document, or not repay. If you select the “By document” option, in the second line you should indicate a link to the document according to which the debt will be repaid. The “Automatic” indicator is used by the program by default. (Fig.5).
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The following fields remain to be filled out.
Field "Settlement accounts". For the type of payment “payment from the buyer”, the program suggests setting up settlement account 62.01 - “Accounting for settlements with customers” or account 62.02 - “Accounting for settlements with customers for advances received”. It is worth leaving these accounts unchanged. The program analyzes the amount received from the buyer and determines on which account to record the received funds. If this is payment for goods already delivered, then posting D51 - Kr62.01 is used. If this is a prepayment (advance payment), then the following posting D51 - Kr62.02 is used.
Fields “In. number" and "In. date" correspond to the number of the incoming payment order and its date.
The “Payment purpose” field is used as a short comment for the convenience of company employees. In case of payment from customers, it is possible to fill out the following field: “Payment for products by account. No.__ from ___.
In addition, you can specify the person responsible for creating the document. (Fig.6).
Fig.6
The document is ready to be written to the database. Click “Swipe and close”. The posted document appears in the “Bank Statements” document lists.
We check the postings generated by the program. (Fig.7).
Fig.7
Accounting entries created by the document. (Fig.8).
Fig.8
The creation and posting of the document is completed. The internal number of the document stored in the program database is unique and is assigned by the program: the “Reg. number” attribute.
Refund from supplier
This situation may happen if the supplier returns an advance payment previously received from us or repays his accounts payable to us.
In the “Bank and cash desk” section, go to the list of documents “Bank statements”. We create a new document by clicking on the “Receipt” button. Among the types of operations, select “Return from supplier”. We select the supplier (“Payer”), fill in the amount and in the “Agreement” column indicate the basis for payment - the agreement with the supplier.
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Three important points remain - the determination of the cash flow item (CFA), the VAT rate and the selection of settlement accounts. In the “return from supplier” operation, the VAT item is “other receipts from current operations”, the VAT rate is indicated as 18%, 10% or without VAT. We leave the settlement accounts as those created by the program by default. These accounts coincide with accounts payable to suppliers: 60.01 or account 60.02. When posting a document, the program will select the subaccount that corresponds to our business transaction. (Fig.2).
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We navigate and close the document. Finally, we check the transactions created by the document (in the list of documents “Bank statements” - mode “Dt-Kt”). Should be: Dt. Account 51 - Kr. Account 60.02 - amount 5000.00 rub.
Calculations for loans and borrowings.
The receipt of funds into the current account related to loans and borrowings is determined by the following operations (secured in the “type of transaction” requisite): receipt of funds for loans from banking institutions; receiving a loan from a counterparty; repayment of a loan from a counterparty issued to him earlier. The general form of the document “Receipt to the current account” for the above operations is as follows (Fig. 3).
Select “Type of operation” and fill in the details:
- Payer - bank (providing us with a loan) or counterparty;
- Amount of credit;
- Agreement (if there is no agreement, the program allows you to create a new agreement without leaving the document form);
- Cash flow item: when receiving a bank loan - this is “receiving a loan”, when receiving a loan from a counterparty - “receiving a loan”.
And in conclusion, we agree (or disagree) with the accounting account for this operation (“Settlement Accounts”) proposed by the program:
A). when receiving a cash loan from a bank, we use the accounting entries: Dt51 - Kt67.01 (if the loan is long-term, with a repayment period of more than 12 months) and Dt51 - Kt66.01 - if the loan is short-term;
B). upon receipt of a repayable interest-free loan from a counterparty - Dt51 - Kt67.03 (Account 67 - Settlements for long-term loans and borrowings);
IN). when returning a previously issued interest-free repayable loan from a counterparty partner - Dt51 - Kt58.03 (Account 58 - “Financial investments”, subaccount 58.03 - “Loans provided”). (Fig.3) 
Rice. 3
Other settlements with counterparties
If funds are credited to the account from a counterparty for other reasons, then the document is entered with the transaction type “Other settlements with counterparties.” Such grounds, for example, could be settlements of claims. To account for such calculations, subaccount 76.02 of account 76 “Settlements with various debtors and creditors” is used. We apply the DDS article - “Other receipts from current payments.” Rice. 4
Rice. 4
Proceeds from sales via payment cards and bank loans
For the operation of receiving funds from retail sales using payment cards or bank loans, use a document with the transaction type “Receipts from sales using payment cards and bank loans.” For this type of operation, the document has the following form.
This document has two bookmarks. The main “Decipherment of payment” and “Accounting for bank services” intended to reflect the costs of the enterprise for the services of the acquiring bank for servicing payment cards. In the “Settlements account” column we use account 57.03 - “Sales by payment cards”. If we receive revenue from sales of bank loans, we can use one of the subaccounts of account 76 “Settlements with other debtors and creditors,” namely 76.09.
Let's apply the DDS article - “Payment from buyers by payment card.” (Fig. 5). 
Rice. 5
The “Accounting for Bank Services” tab looks like this. (Fig. 6) The “amount of services” entered in the main tab is transferred to it, and the bank’s cost account for servicing payment cards is indicated. 
Rice. 6
After posting the document - the “Record and close” operation, we check the transactions generated by the program (in the “Bank Statements” mode, press the button).
Postings generated according to the document. Dt51 - Kt57.03 - 6000.00 rub. And
Dt91.02 (cost analytics - “bank services” - Kt57.03 - 200.00 rubles (Fig. 7) 
Rice. 7
Collection
This type of operation is used in the case of crediting funds collected from the organization’s cash desk to the current account. It is used in the case when there is a time gap between the delivery of funds to the organization’s cash desk and the subsequent transfer of these funds to the bank associated with the process of transporting and protecting funds.
The following details should be filled in the open document: the amount of funds collected and the DDS item. We do not fill in the name of the payer. We agree with the proposed program, the settlement account is 57.01. (Fig. 8)
Rice. 8
Repayment of loan by employee
When repaying a loan previously issued to an employee of an enterprise, we create a document with the type of operation “Repayment of a loan by an employee.”
We fill in the following details: Payer - full name of the employee repaying the cash loan to the enterprise. Sum. Cash flow item - “Proceeds from loan repayments”. (Fig. 9) 
Rice. 9
Other supply
In other cases of receipts to the current account, the accountant has more opportunities for creativity. This could be interest accrued by the bank for the use of available funds, interest on deposits, overpaid and refunded taxes, etc. In this case, the document will look like this. (Fig.10) 
Rice. 10
Based on the document, the accountant independently determines both the loan account and the cash flow item and the presence (absence) of a “Payer”.
Let's give an example. Receipt of interest from the bank from the placement of temporarily free funds of the enterprise. This receipt is non-operating income. Therefore, we have the following accounting entries corresponding to this business transaction: Dt51 - Kt91.01 - 600.00 rub. (Account 91.01 - “Other income” with the analytics “Other non-operating income”). (Fig. 11).
Rice. eleven
We have completed the review of documents forming all receipts of funds to the company's current account.
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Introduction
1. Theoretical foundations of organizing accounting for banking operations
1.1 Essence, meaning and organization of cash accounting
1.2 Organization of accounting of banking transactions
2. The current accounting system for banking operations using the example of the company "Unified Trading System" LLC
2.1 General characteristics of United Trading System LLC
2.2 Accounting for banking transactions
3. Improving the accounting of banking operations of the enterprise LLC "Unified Trading System"
Conclusion
List of used literature
Applications
Introduction
Cash characterizes the initial and final stages of the circulation of economic assets. The speed of their movement largely determines the effectiveness of all entrepreneurial activities of the organization. The volume of money available to her, as the most important means of payment for obligations, determines her solvency - one of the most important characteristics of her financial position. Organizations that have sufficient funds to pay their current obligations are considered absolutely solvent. In addition, the organization needs certain reserves of reserve money to pay for possible unforeseen obligations, as well as to make unexpected profitable investments. But any excess cash reserves lead to a slowdown in their turnover, i.e. to a decrease in the efficiency of their use, and in conditions of inflation - to direct losses due to their depreciation.
Therefore, the art of cash flow management lies not in accumulating as much money as possible, but in optimizing their reserves, in striving for such cash flow planning so that for each next payment on the organization’s obligations, it is ensured the receipt of money from buyers or debtors while maintaining necessary reserves. This approach allows you to maintain current (everyday) solvency and extract additional profit by investing temporarily free money.
All this gives particular importance to the accounting and analysis of cash as the most important tools for managing cash flows, monitoring the safety, legality and efficiency of using monetary resources, and maintaining the daily solvency of the organization. This is the relevance of the chosen topic.
Thus, the purpose of this course work is to study the theoretical and applied aspects of accounting for banking operations.
To achieve this goal, the following tasks were set:
Reveal the theoretical foundations of organizing accounting for banking operations;
Consider the current accounting system for banking operations using the example of the company Unified Trading System LLC;
Display ways to improve the accounting of banking operations of the enterprise "Unified Trading System" LLC.
The subject of the course work is a system of knowledge associated with a targeted impact on improving the accounting of banking operations.
The object of the study is the enterprise Unified Trading System LLC.
The work consists of an introduction, three chapters, a conclusion, a list of references and applications.
1. Theoretical foundations of organizing accounting for banking operations
1.1 Essence, meaning and organization of cash accounting
Cash is an integral part of current assets. They are necessary for the enterprise to carry out settlements between suppliers and contractors, to make payments to the budget, settlements with credit institutions, to issue wages and bonuses to employees and to make other types of payments.
Organizational funds include:
Funds in current accounts with credit institutions;
Funds in foreign currency accounts opened with authorized banks;
Funds, including in foreign currency, letters of credit, check books, deposits, etc.;
Cash collected, deposited in the cash desks of credit institutions, post office cash desks, etc., for crediting to bank accounts, but as of the reporting date not credited for the intended purpose;
Monetary documents (postage stamps, paid travel tickets, coupons for petroleum products, corporate bank cards, vouchers to sanatoriums and holiday homes, etc.).
Money in the economic process performs the functions of a measure of value, a means of exchange, the formation of treasures, and the accumulation of capital. They are an absolutely liquid asset that can be easily and quickly converted into any type of material assets. The important role of funds in ensuring financial and economic activities necessitates the organization of continuous and timely accounting of funds and operations for their movement; control of the availability, safety and intended use of funds and monetary documents; control over compliance with cash and settlement and payment discipline.
To store money and make non-cash payments, settlement and other necessary accounts are opened for each enterprise in the area where it is located.
If the organization does not have the position of chief accountant, only the head of the organization will sign the card.
In government organizations, the signatures of the manager and chief accountant can be certified by higher-level organizations instead of notaries.
Non-cash payments at enterprises are regulated by the Regulations of the Central Bank “On Non-Cash Payments in the Russian Federation” dated April 12, 2001 No. 2-P. This provision is based on the principle of freedom for enterprises to choose forms of payment and fix them in contracts, as well as the bank’s non-interference in the contractual relations of enterprises.
The scheme for settlements by payment orders is presented in Figure 1.1.1.
1. A contract agreement is concluded between the supplier and the buyer.
2. The supplier ships the products to the buyer (performs work, provides services).
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Rice. 1.1.1. Scheme of settlements by payment orders
3. The buyer submits a payment order to transfer the amount of funds from his current account to the recipient’s account.
4. The bank provides the buyer with a statement from the current account about the debit of funds.
5. The payer’s bank transmits the payment order to the supplier’s bank and transfers funds to its current account.
6. The supplier’s bank transmits an extract from the current account indicating that the payment amount has been credited.
Payment orders can be made:
Transfers of funds for goods supplied, work performed, services rendered;
Transfers of funds to budgets of all levels and to extra-budgetary funds;
Transfers of funds for the purpose of returning - placing credits (loans) deposits and paying interest on them;
Transfers of funds for other purposes provided for by law or agreement.
In accordance with the terms of the main agreement, payment orders can be used for advance payment of goods, work, services or for making periodic payments.
A payment request is a settlement document that contains the supplier’s demand to the buyer to pay him a certain amount of money through the bank for material assets supplied, work performed, services rendered, as well as in other cases stipulated by the contract.
The payment request settlement scheme is presented in Figure 1.1.2.
Fig.1.1.2. Payment request settlement scheme
Shipment of products by the seller.
Transfer of payment request-order along with shipping documents.
Placing shipping documents in file cabinet No. 1 in the bank serving the buyer.
Transfer of payment request-order to the buyer.
The buyer prepares a payment request-order and submits it to the bank. The bank accepts it only if there are funds in the buyer's account.
Transfer of shipping documents to the buyer.
The bank servicing the buyer debits the payment amount from the buyer's account.
The bank serving the buyer sends payment requests and orders to the bank serving the seller.
The bank servicing the seller credits the payment amount to the seller's account.
The buyer's bank and the seller's bank issue bank account statements to their clients, respectively.
A check from a limited book is issued to the supplier simultaneously with the release of goods or provision of services. The check must indicate to which organization and in payment to which account or other document replacing it the amount of the check should be transferred.
Presentation of a check to the bank serving the check holder to receive payment is considered presentation of the check for payment. The drawer does not have the right to revoke a check after the expiration of the established period for its presentation for payment. Checks are valid for 10 days, not counting the day they are issued.
The relationship between the parties in the process of settlements by checks is presented in the form of a diagram in Figure 1.1.3.
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Fig.1.1.3. Check payment scheme
1. To receive a checkbook, the buyer submits to the bank: an application and a payment order for depositing a certain amount.
2. The bank issues a check book with deposit of the limit amount.
3. The supplier transfers the goods to the buyer (ships products, performs work).
4. The buyer hands over a check to the supplier as payment for goods or work performed.
5. The supplier submits the check to the bank for payment.
6. The supplier’s bank sends payment documents to the buyer’s bank.
7. The buyer's bank transfers funds to the supplier's bank account.
At the end of their validity period, check books are returned to the bank.
The form of the check and the procedure for filling it out are determined by law and the banking rules established in accordance with it.
This form of payment is most often used for single-city settlements, especially for settlements with transport organizations.
A letter of credit is an order from a branch of the buyer's bank to a branch of the supplier's bank to open a special letter of credit account for immediate payment to the supplier on the terms specified in the letter of credit application and within the amount specified in the application. Each letter of credit is intended for settlements with only one supplier and is issued for the period specified in the agreement, which can be extended by agreement of the supplier and buyer. The peculiarity of the letter of credit form of payment is that payment of payment documents is made at the location of the supplier immediately after shipment of the products.
The letter of credit form of payment is used when it is established by the contract. The document flow diagram for a covered letter of credit is presented in Figure 1.1.4.
Fig.1.1.4. Document flow for letter of credit payment forms
1 - letter of credit statement;
2 - instruction to open a letter of credit;
3 - notice of opening of a letter of credit;
4 - shipment of products and sending of relevant documents;
5 - presentation of a register of invoices for immediate payment.
Payments under the letter of credit are made during its validity period at the supplier's bank in the full amount of the letter of credit or in parts against the registers of accounts and transport or acceptance documents submitted by the supplier certifying the shipment of goods.
Thus, cash accounting occupies one of the most important places in the accounting system of an enterprise. In order to increase the efficiency of operations in market conditions, enterprises need to perform the main tasks facing cash accounting and settlements. First of all, it is necessary to ensure timely and correct documentation of cash flow transactions and settlements. Equally important is operational, day-to-day control over the safety of cash and securities at the enterprise’s cash desk, as well as control over the use of funds strictly for their intended purpose, over correct and timely settlements with the budget, banks, personnel, and over compliance with the payment forms established in contracts with customers and suppliers.
1. 2 Organization of accounting of banking transactions
To account for non-cash payments in Russian currency, accounts 51 “Current accounts”, 55 “Special bank accounts” and 57 “Transfers in transit” are used.
In accordance with the Chart of Accounts for accounting the financial and economic activities of enterprises and the Instructions for its application, account 51 “Current accounts” is intended to summarize information on the availability and flow of funds in the currency of the Russian Federation on the organization’s current accounts opened with credit institutions.
Account balance 51 indicates the presence of free money in the organization's current account at the beginning and end of the month. The debit of account 51 “Settlement accounts” reflects the receipt of funds to the organization’s settlement accounts. The credit of account 51 “Current accounts” reflects the write-off of funds from the organization’s current accounts. Accounting for cash flows on account 51 is organized using subaccounts.
Analytical accounting for account 51 “Current accounts” is maintained for each current account.
Examples of basic accounting entries for receipts and debits of funds to a current account are presented in Tables 1.2.1. and 1.2.2.
When maintaining accounting records in journal order form, transactions recorded on the credit of account 51 are reflected in journal order No. 2. Turnovers on the debit of this account are recorded in the corresponding order journals and statement No. 2.
Table 1.2.1.
Examples of typical entries for the debit of account 51
|
the name of the operation |
Corresponding accounts |
|||
|
Account debit |
Account credit |
|||
|
Cash from the organization's cash desk was deposited into the current account |
||||
|
Cash received from the buyer |
||||
|
Funds received under a short-term or long-term loan agreement, credited to the current account |
||||
|
Funds were credited to the current account as a contribution to the authorized capital |
||||
|
Funds for sold products (goods, services) have been credited to the current account. |
The basis for filling out journal order No. 2, statement No. 2 and other similar registers are bank statements from the organization’s personal account about the balances and cash flows in the current account at a certain point in time.
Account 55 "Special accounts in banks" is intended to summarize information on the availability and movement of funds in the currency of the Russian Federation and foreign currencies located on the territory of the Russian Federation and abroad in letters of credit, check books, other payment documents (except bills), on current, special and other special accounts, as well as the movement of targeted financing funds in that part that is subject to separate storage.
Sub-accounts can be opened for active account 55 “Special bank accounts”:
55-1 "Letters of credit";
55-2 "Checkbooks";
55-3 "Deposit accounts"
55-4 "Corporate bank cards, etc." and etc.
The procedure for making payments using the letter of credit form of payment is regulated by the Central Bank of the Russian Federation.
Table 1.2.2.
Examples of typical entries for account credit 51
|
the name of the operation |
Corresponding accounts |
|||
|
Account debit |
Account credit |
|||
|
Funds withdrawn from the current account are credited to the organization's cash desk |
||||
|
The debt to the supplier was repaid in non-cash funds, an advance was issued to the supplier |
||||
|
Cash was debited from the current account to repay a short-term, long-term loan and interest on it |
||||
|
Taxes and fees to the budget were paid from the current account |
||||
|
Employees' wages transferred from current account |
The entry of funds into letters of credit is reflected in the debit of account 55, subaccount 2, and the credit of accounts 51 “current accounts”, 52 “Currency accounts”, 66 “Settlements for short-term loans and borrowings” and other accounts.
As letters of credit are used, they are written off from the credit of account 55, subaccount 1, to the debit of account 60 “Settlements with suppliers and contractors” or other similar accounts.
Unused funds in letters of credit are returned to the organization for restoration of the account from which they were previously transferred, and written off from the credit of account 55 to the debit of accounts 51, 52, 66 or other accounts.
Analytical accounting under subaccount 55/1 is maintained for each issued letter of credit.
Subaccount 55/2 “Checkbooks” takes into account the movement of funds in checkbooks. The procedure for making payments by checks is regulated by the bank.
Issued check books reflect the debit of account 55/2, and the credit of accounts 51, 52, 66 and other accounts. When using checkbooks, the corresponding amounts are debited from account 55 to the debit of account 76 “Settlements with various debtors and creditors” or other accounts (according to bank statements). Amounts for checks issued but not paid by the bank (not presented for payment) remain on account 55/2
The amounts of remaining unused checks and those returned to the bank are written off from the credit of account 55/2 to the debit of accounts 51, 52, 66 or other accounts.
Analytical accounting for subaccount 55/2 is maintained for each checkbook received.
Subaccount 55/3 “Deposit accounts” takes into account the movement of funds invested by the organization in bank and other deposits.
The transfer of funds to deposits is reflected in the debit of account 55 and the credit of account 51 “Currency accounts” or 52 “Currency accounts”. When a credit institution returns deposit amounts, reverse accounting entries are made.
Analytical accounting for subaccount 55/3 “Deposit accounts” is maintained for each deposit.
On separate sub-accounts, account 55 takes into account the movement of targeted financing funds (revenues) separately stored in the bank: funds received for the maintenance of special institutions from parents and other sources; funds for financing capital investments (accumulated and spent by the organization from a separate account); subsidies from government agencies, etc.
Branches, representative offices and other structural units that are part of the organization and allocated to an independent balance sheet, which open current accounts in local bank institutions to carry out current expenses, reflect the movement of these funds in a separate sub-account to account 55.
The presence and movement of funds in foreign currencies is taken into account separately on account 55.
Thus, non-cash payments are payments made without the use of cash, through the transfer of funds to accounts in credit institutions and offsets of mutual claims. Non-cash payments are of great economic importance in accelerating the turnover of funds, reducing the cash required for circulation, reducing distribution costs, therefore, great importance must be given to monitoring the accounting of funds in the accounts of enterprises.
2. Current accounting systembanking operationsusing the example of an enterprise
2.1 GeneralcharacteristicLLC "Unified Trading System"
The topic of the course work is considered on the materials of the enterprise LLC “Unified Trading System”. The main activity of United Trading System LLC is the organization of wholesale trade of industrial chemicals.
United Trading System LLC is a legal entity, has a round seal and stamps with its name (emblem), its own trademark, current and other bank accounts, and other details necessary for business and other activities; maintains accounting and statistical reporting.
United Trading System LLC has complete economic independence in matters of determining the form of management, making business decisions, marketing goods, setting prices for goods and services, remuneration, distribution of profits
The office of United Trading System LLC is located at the address: 121351, Moscow, Ivan Franko St., 48, building 1.
The main goals of United Trading System LLC are:
Making profit;
Maximum saturation of the consumer market with goods;
The subject of activity of United Trading System LLC is the implementation, in accordance with the procedure established by law, of financial, commercial and other activities provided for by the Charter.
The organization of accounting in United Trading System LLC is carried out as follows:
1) Accounting at an enterprise is maintained by the accounting service, which is its structural unit. The accounting service is headed by the chief accountant.
2) To ensure a rational organization of accounting, the development of a plan for its organization is of great importance.
3)The accounting organization plan consists of the following elements: documentation and document flow plan; inventory plan; chart of accounts and their correspondence; reporting plan, technical accounting plan; labor organization plan for accounting employees.
4) The accounting apparatus of the organization is concentrated in the main accounting department and it carries out all synthetic and analytical accounting on the basis of primary and consolidated documents coming from individual divisions of the organization.
5) The chief accountant is appointed to the position and dismissed from the position of the head of the organization. Without the signature of the chief accountant, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution.
2.2 Accountingbanking operations
Non-cash payments at the enterprise "Unified Trading System" LLC are regulated by the Regulations of the Central Bank "On non-cash payments in the Russian Federation" (approved by the Central Bank of the Russian Federation on October 3, 2002 N 2-P) (as amended on May 11, 2008).
United Trading System LLC has a current account No. 40702810700000002408 with OJSC CB SDM-Bank, corr. account 30101810600000000685, BIC 044583685.
The accounting department of the enterprise Unified Trading System LLC maintains synthetic accounting of transactions on the current account, in accordance with the chart of accounts, on active account 51 “Current Account”.
The debit of account 51 “Current account” reflects the cash balance at the beginning of the month and the receipt of funds during the month, and the credit reflects the expenditure of funds from the current account.
To record transactions with account 51 “Current account”, order journal No. 2 “Current account” is intended, reflecting the turnover on the account credit for the month. According to the debit of the account, entries are made in statement No. 2. All entries in the order journal No. 2 are kept on the basis of bank statements from the current account and documents attached to them received from other enterprises, on the basis of which funds were written off or credited, as well as documents issued by the company Unified Trading System LLC.
An extract from a current account is a copy of the personal account of an enterprise opened for it by the bank. It reflects the movement of funds in the company's current account.
The statement states:
Client's current account number;
The date of the previous statement and its outgoing balance (it is also the incoming balance for the subsequent statement);
Numbers of documents on the basis of which funds were credited or written off;
Corresponding account is the code of the bank’s accounting department, which encodes the financial transactions of the enterprise;
Amounts of debit and credit;
Balance of available funds on the date of statement.
The extract with supporting documents attached is transferred to the United Trading System LLC enterprise daily.
In the payer's accounting, the amounts debited from the current account for these transactions are reflected by the following entries:
if advance payment is made:
debit of account 60 "Settlements with suppliers and contractors", subaccount "Settlements for advances issued" credit of account 51 "Current account";
in the case when subsequent payment is used:
debit of account 60 (or 76 “Settlements with various debtors and creditors”) credit of account 51.
In the accounting records of the recipient of funds, the received advance payment amounts are reflected by the following entry:
debit of account 51 credit of account 62, subaccount “Calculations for advances received.” At the same time, an entry must be made that increases the organization’s debt to the budget for value added tax (regardless of the chosen method for determining revenue from the sale of products (works, services):
debit of account 62 credit of account 68 “Calculations for taxes and fees” - when using the accrual method.
Amounts of subsequent payment, previously shipped products, work completed and accepted by the customer or services provided are accounted for by the recipient by posting:
debit of account 51 credit of account 62 "Settlements with buyers and customers."
It is assumed that previously a debit balance was formed on account 62 (posting: debit account 62 credit account 90 “Sales”);
2) transfer of funds to budgets of all levels and extra-budgetary funds.
In accounting, such transactions are recorded by postings:
debit of account 68 credit of account 51 - when transferring tax payments;
debit of account 69 “Calculations for social insurance and security” credit of account 51 - when transferring contributions to state extra-budgetary funds;
3) transfer of funds for the purpose of returning or placing credits (loans), deposits and paying interest on them.
In accounting, the listed operations are recorded by postings:
debit of account 66 “Settlements for short-term loans and borrowings” (67 “Settlements for long-term loans and borrowings”) credit of account 51 - when repaying bank loans or loans from other organizations or paying interest on them. Note that the bank deposit agreement may provide for the write-off of repaid loan amounts without issuing payment orders;
debit of account 58 ("Financial investments") credit of account 51 - when placing long-term or short-term loans, respectively. When repaying loans, a reverse entry is made. When interest is received, the borrower's debt accounts are credited (usually account 76) and account 51 is debited. The amounts of interest due to be received are debited from the debt account and credited from the profit and loss account at the time the right to such receipt arises;
4) transfers on the orders of individuals or in favor of individuals. Since the Chart of Accounts for the financial and economic activities of enterprises and organizations does not provide for a separate account for such calculations, it is advisable to use account 76 in either case.
5) transfer of funds for other purposes provided for by law or agreement.
The basis for registration of accounting entries for current accounts and special accounts in banks is an extract from a credit institution. The primary documents are payment documents drawn up in accordance with the forms and in the manner approved by the Central Bank of the Russian Federation (Regulations on Non-Cash Payments).
In April 2008, the organization United Trading System LLC sold goods whose actual cost amounted to 80 thousand rubles. at the selling price - 120 thousand rubles. (including VAT). The entire payment amount was credited to the bank account in the same month. The balance on account 19 at the beginning of the month is 9.5 thousand rubles.
The following entries will be made in accounting:
debit account 90, subaccount “Cost of sales” credit account 41 - 80 thousand rubles;
debit of account 90, sub-account "VAT" credit of account 68 - 18.3 thousand rubles. - the amount of VAT on the cost of products sold;
debit of account 62 credit of account 90, subaccount “Revenue” - 120 thousand rubles; - for the amount to be received from the buyer;
debit account 51 credit account 62 - 120 thousand rubles. - for the amount of payment received to the current account;
debit of account 68 credit of account 19 - 9.5 thousand rubles. - for the amount of tax deduction for the cost of inventories, paid work and services of third-party organizations used in the production of products;
debit of account 69 credit of account 51 - 10.5 thousand rubles. - the amount of VAT paid;
debit account 90, subaccount “Profit/loss from sales” credit account 99 “Profit and loss” - 20 thousand rubles. - the amount of the financial result from the sale;
debit of account 99 credit of account 68 - 4.8 thousand rubles. (20 thousand rubles x 24%) - for the amount of tax on profit;
debit of account 68 credit of account 51 - 4.8 thousand rubles. - the amount of income tax transferred to the budget.
According to the application of an employee of the organization United Trading System LLC, 2,000 rubles were withheld from the amount of wages. to transfer payment for the cost of services to the educational institution where his child is studying.
The following entries will be made in accounting:
debit of account 70 “Settlements with personnel for wages” credit of account 76 - 2,000 rubles. - funds are withheld from the employee;
debit of account 76 credit of account 51 - 2,000 rubles. - funds have been transferred.
On October 10, 2008, the bank received a payment request to write off 120 thousand rubles from the organization United Trading System LLC for payment for shipped goods. The documents arrived within operating time. The bank account agreement provides for the submission of documents by courier on the day of receipt. The acceptance period is not specified. In fact, the bank submitted a payment request for acceptance on October 12, and on October 13, it completely wrote off the amount specified in the request. On October 14, the organization submitted a complete refusal of acceptance due to the fact that the goods were not delivered and the delivery agreement was not concluded with the recipient of the funds. The bank refused to accept the application for refusal of acceptance due to the fact that the acceptance period had expired.
In this case, the payer is obliged to go to court, by decision of which the unlawfully written off amounts can be recovered from the bank institution. The bank, in turn, can restore these funds only through a recourse claim against the recipient of the funds.
In the payer’s accounting, the described operation will be formalized as follows:
October 13, 2008
debit of account 76 credit of account 51 - 120 thousand rubles. - for the amount written off by the bank from the current account;
after the court recognizes the payer’s claim:
debit of account 76, subaccount "Settlements on claims" credit of account 76 - 120 thousand rubles. - for the amount recorded as a claim;
when erroneously debited amounts are received to the current account:
debit account 51 credit account 76 - 120 thousand rubles. - the amount of funds received.
If no additional amounts (fines, interest, penalties, etc.) are collected, then the profit and loss account is not included in the postings.
If an employee of the payer’s organization is guilty of violating the deadlines for submitting an application for refusal of acceptance and the court has decided to partially recover the damage at his expense, then the wiring diagram will be different.
10 thousand rubles are subject to recovery from the employee, and the remaining amount is not subject to recovery due to the absence of the defendant:
October 13:
debit of account 94 “Shortages and losses from damage to valuables” credit of account 51 - 120 thousand rubles. - the amount of material damage caused by unlawful write-off of funds;
after the court's decision:
debit of account 73 "Settlements with personnel for other operations", subaccount "Settlements for compensation of material damage" credit of account 94 - 10 thousand rubles. - the amount of material damage to be recovered from the employee;
debit of account 91, subaccount “Other expenses” credit of account 94 - 110 thousand rubles. - for the amount of damage to be included in other expenses.
Of course, in this case, the last entry does not reduce taxable profit. If, in the future, the excess written-off money is returned, then only 10 thousand rubles must be included in the income tax base. (the difference between the amount received and the amount that was previously actually taxed). As a rule, the amounts withheld are not returned to the employee, since collection is essentially a punishment for a violation.
As for improving current account operations, serious changes should affect the organization of the non-cash payment mechanism. Everyone knows that the higher the cash turnover, the more profit the company receives in a short period of time in the competition for customers. One of the possible options for optimizing the accounting of banking transactions is to install a terminal for accepting plastic cards.
However, United Trading System LLC does not have a terminal for accepting plastic cards. If a company enters into an agreement with a bank and installs a terminal, this will make work easier and reduce paperwork.
3. Improvementaccounting of banking transactions of the enterprise LLC "Unified Trading System"
Let's consider what United Trading System LLC needs to do to install a terminal for accepting plastic cards.
First of all, you need to contact the bank. An analysis of bank offers for this service shows that almost all banks offer (and free of charge):
Installation of the necessary equipment on the territory of the enterprise;
Training employees in the rules of servicing cardholders and processing transactions using cards;
Consumables for equipment;
Collection of payment documents;
Consultations in case of difficulties when processing card payment transactions, etc.
These are very favorable conditions, because the most important thing is that you don’t have to spend money on expensive equipment and staff training. However, this does not mean that the remaining conditions for the provision of services by banks are the same. So, it may vary:
The period during which the equipment will be installed for you (it can vary from three days to three weeks);
Deadline for transferring funds: the next day, within two days, from two to four days;
The amount of commission (set individually with each company depending on the turnover, as a rule, the maximum amount is 2.5% of the transaction amount).
Having chosen a bank, United Trading System LLC will enter into an agreement with it, which will specify all the necessary conditions.
An electronic terminal the size of a telephone set operates in the mode of transmitting data electronically to the banking system. It allows you to accept all types of international cards for payment. This terminal requires a free telephone line, since communication with the bank occurs automatically without the participation of a cashier.
Transactions made using plastic cards are regulated by law. The main document is the Regulations on the issuance of bank cards.
According to clause 1.9 of the Regulations, settlements between a credit institution (acquirer) and trading enterprises (providing services) for transactions performed using payment cards are called acquiring.
The general acquiring procedure can be represented as follows:
1) the buyer presents the card for payment;
2) the organization contacts the bank to confirm the solvency of the card (card authorization);
3) the bank gives permission to carry out the operation;
4) the organization withdraws funds from the card for the purchased goods;
5) the company submits a report to the bank;
6) the bank receives funds from the bank - the holder of the plastic card and transfers them to the enterprise minus its commissions.
For a merchant who has received a card for payment, it is important to make sure that the person presenting it is the true owner and to find out that there is sufficient funds on the card for payment.
The first can be determined using a card, since they all have a number of features that allow you to identify the owners (by checking the available data with an identity card), including a sample of the owner’s signature, which he put when registering this means of payment at the bank.
The order of further actions of the enterprise depends on the equipment used (see Fig. 3.1.1.).
Rice. 3.1.1. POS terminal
The check must contain all the necessary details:
Identifier of an ATM, electronic terminal or other technical means intended for performing transactions using payment cards;
Type of operation;
The date of its commission;
Transaction amount;
Transaction currency;
Commission amount (if applicable);
Payment card details.
Documents sent to the bank, in accordance with clause 2.9 of the Regulations, are the basis for reflecting amounts in the accounting records of the bank and organization and for making settlements. With regard to the timing, the said paragraph states that the debiting or crediting of funds for transactions made using payment cards is carried out no later than the business day following the day the credit institution receives the payment register or electronic journal.
The bank processes the information received and, after all interbank payments have been made, transfers the money to the company. It is not at all necessary to open an account with the bank with which the acquiring agreement was concluded: the money will be transferred to the account specified in the agreement.
In addition to the slip (check), on the basis of clause 1 of Art. 2 and art. 5 of the Law on Cash Register, the enterprise is also obliged to issue the buyer a cash receipt. Receipts for these transactions are entered into a separate section, where only non-cash sales are recorded (Section 5 of the Standard Rules for the Operation of Cash Registers). Since the money goes to the current account, and not to the cash desk of the enterprise, these amounts are not included in the receipt order (clause 22 of the Procedure for conducting cash transactions), but are necessarily reflected in the Cashier-operator's Journal (form N KM-4, approved by the Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132). From the procedure for processing payments using plastic cards, let’s move on to the features of their accounting.
Revenue for goods paid for using a plastic card is received minus bank commissions. At the same time, it is accepted for accounting in the full amount of receivables (clause 6.2 of PBU 9/99) and is reflected in the credit of subaccount 90-1 “Revenue” in correspondence with account 62 “Settlements with buyers and customers” (Instructions for using the Chart of Accounts ). After all, this revenue, like revenue from sales for cash (non-cash, on credit), is income from an ordinary type of activity (clause 5 of PBU 9/99).
The amount of payment for bank commission services in accordance with clause 11 of PBU 10/99 relates to other expenses of the enterprise and is taken into account as the debit of subaccount 91-2 “Other expenses” in correspondence with account 57 “Transfers in transit”. You can open two separate sub-accounts for it:
57-1 “Cash transferred for collection to a current account”;
57-2 “Money transferred by the bank to the current account of the enterprise from bank cards.
accounting non-cash payment check
Regarding VAT, we note the following: the day the service is provided precedes the receipt of money into the account, accordingly, it is at this moment that VAT is calculated. This follows from paragraph 1 of Art. 167 of the Tax Code of the Russian Federation, according to which the moment of determining the tax base for VAT is the earliest date - either shipment or payment.
Income tax. Based on clause 1 of Art. 248 of the Tax Code of the Russian Federation, income is determined on the basis of primary documents and other documents confirming the income received by the taxpayer, and tax accounting documents. The procedure for recognizing income, depending on the chosen method, is determined by clause 2 of Art. 249 of the Tax Code of the Russian Federation in accordance with Art. 271 of the Tax Code of the Russian Federation (using the accrual method) or Art. 273 of the Tax Code of the Russian Federation (using the cash method).
Sales income for profit tax purposes is revenue from the sale of goods (work, services), which is determined on the basis of all receipts associated with payments for sold goods (work, services), minus VAT (clause 1, article 248, clause clause 1, 2 of article 249 of the Tax Code of the Russian Federation).
Amounts of bank commissions in tax accounting are recognized as expenses associated with production and sales (clause 25, clause 1, article 264 of the Tax Code of the Russian Federation). The procedure for recognizing expenses when applying the accrual method is regulated by clause 7 of Art. 272 of the Tax Code of the Russian Federation, in the case of using the cash method - paragraphs. 1 clause 3 art. 273 Tax Code of the Russian Federation.
Also, as an improvement to banking operations, it can be proposed to establish a non-cash form of settlements with staff.
Article 136 of the Labor Code of the Russian Federation stipulates that wages are either issued to the employee at the place of work, or are transferred to the bank account specified by the employee on the terms determined by the collective or labor agreement.
Non-cash payments to staff are becoming increasingly popular, since the use of plastic cards is beneficial for both the organization and the employees.
Thus, the use of plastic cards allows an organization to:
Reduce the volume of cash transactions of the accounting department, since the bank takes upon itself the organization of cash services for the company’s employees;
Get rid of queues for salaries;
Avoid the procedure of depositing money not claimed by employees;
Get rid of the problems of receiving, storing and transporting cash, as well as reduce overhead costs associated with their delivery;
Transfer employee salaries to personal accounts within one banking day;
Use non-cash forms of payment (for example, in the canteen);
Use lending in the form of an overdraft on the card account of employees of enterprises (organizations).
In turn, employees have the opportunity to:
At any time, receive the required amount of cash from any ATM in the city;
Non-cash payment for goods and services;
Ensure the safety of funds in the bank account;
Lending under an overdraft scheme on preferential terms.
Based on Art. 136 of the Labor Code of the Russian Federation, payment of wages in non-cash form is carried out only if the following conditions are met:
The employee indicated the bank account to which the salary should be transferred;
The collective or employment agreement provides for the conditions for transferring wages to a bank account.
First, you need to check the collective and employment agreements to see if they contain the relevant provisions.
And here the following options are possible:
There is no provision in the collective and labor agreements on the non-cash form of payment of wages;
The relevant contracts contain a condition on the payment of wages to the employee in non-cash form;
Employment contracts specify specific bank accounts for salary transfers.
In cases where it is necessary to supplement collective or labor agreements with employees with relevant provisions, it is necessary to obtain their consent.
In practice, a situation is possible when the collective agreement does not stipulate the form of payment of wages. Some employees find it more convenient to receive their salaries at the organization’s cash desk and do not agree with the transfer of salaries to cards. At the same time, the administration refuses to pay wages for the past month in cash.
In accordance with paragraph 1 of Art. 421 of the Civil Code of the Russian Federation, citizens and legal entities are free to enter into agreements, therefore, forcing them to enter into an agreement with a bank is not allowed. An exception may be cases when the conclusion of an agreement is provided for by the Civil Code of the Russian Federation, the law or a voluntarily accepted obligation.
From the above it follows that the employer cannot oblige the employee to enter into a bank account agreement for the transfer of wages.
If, on the basis of Art. 846 of the Civil Code of the Russian Federation, the employer enters into an agreement to open a bank account in the interests of the employee, then transfer of wages to an account opened by the employer is possible only if this current account is indicated by the employee in the application for the transfer of wages (paragraph 3 of Article 136 of the Labor Code RF).
In the absence of such a statement, the employer does not have the right to apply the non-cash payment procedure for wages.
If employees do not agree with the introduction of a non-cash form of payment of wages, they have the right to take measures to resolve disagreements regarding the establishment and change of working conditions: either through an individual labor dispute or through a collective labor dispute (Chapters 60, 61 of the Labor Code of the Russian Federation). In addition, employees who do not receive wages on time can apply for protection of their violated rights to a labor dispute commission or to court, if such a commission has not been created in the organization or the employee does not agree with its decision (Articles 385, 390 of the Labor Code of the Russian Federation ).
If the collective and labor agreements define the possibility of non-cash payment of wages, then in this case an application from the employee is required.
Some employers believe that if a non-cash form of payment of wages is provided for by local regulations, then an employee’s refusal to receive a bank card is a violation of labor discipline and may result in a warning, reprimand or dismissal. This position of the employer is incorrect. Let us remind you that according to Art. 192 of the Labor Code of the Russian Federation, a violation of labor duties by an employee is recognized as a disciplinary offense. The conclusion of a bank account agreement does not apply to labor duties, therefore, bringing to disciplinary liability for refusal to receive wages in non-cash form is illegal. If the employee is nevertheless fired, then in the event of a trial, he will most likely be reinstated at work, and the employer will be obliged to pay for the forced absence and compensate for the moral damage caused.
If the employer refuses to issue wages through the cash register to an employee who has not received a bank card, then, in accordance with Art. 236 of the Labor Code of the Russian Federation, this will be regarded as a delay in the payment of wages. For violation of the terms of payment of wages, the employer is held liable in the form of interest in the amount of the refinancing rate of the Central Bank of the Russian Federation (unless a higher interest rate is established by a collective or labor agreement) on the amount of money not paid on time for each day of delay.
The employer has the opportunity to transfer wages to the employee’s current account, opened by him independently, the details of which are specified in the employment contract. However, in this case, an application with the employee’s consent to receive wages in cash is required.
The next step after receiving the employee’s written consent to transfer salary to a plastic card is choosing a bank and concluding an agreement with a credit institution.
The conditions offered by individual banks for the implementation of “salary” projects may vary both in relation to the list of documents required for issuing cards, and in relation to the amount and types of payments for banking services.
Typically the bank charges three types of payments:
One-time fee for opening card accounts (production, registration of cards);
Account maintenance fees (usually annual);
Commission directly for transferring salaries to employee cards.
Some banks do not charge fees for issuing cards or servicing them to attract customers.
It is impossible to oblige an employee to enter into a bank account agreement: this contradicts the principle of freedom of contract (Article 1, 421 of the Civil Code of the Russian Federation). However, from this provision it follows that employees must open a bank account on their own: on the basis of Art. 846 of the Civil Code of the Russian Federation, a bank account can be opened not only for the client, but also for the person specified by him. That is, the employer has the right to contact the bank and open bank accounts for all employees. Opening by an employer of a bank account for its employee in accordance with Art. 430 of the Civil Code of the Russian Federation represents the conclusion of an agreement in favor of a third party. The person in whose favor the contract is concluded may waive the rights granted to him. If the employee waives the right granted by the bank account agreement, the employer will not be able to transfer his salary to this account.
To open card accounts, you most often need to submit the following documents to the bank:
1) a list of authorized persons who are instructed to transfer information and diskettes to the bank for crediting employees’ salaries on special account cards;
2) a list of officials authorized to sign lists for crediting funds to employees’ accounts, with samples of their signatures and seals;
3) a company questionnaire signed by the director, chief accountant and certified by the seal of the organization;
4) agreements for each employee of the company on the provision of a personal bank card for use and maintenance, concluded by the bank with each card holder;
5) a statement of commitment on behalf of each employee of the company to open a card account and receive a “salary” card;
6) a copy of the passport of each employee of the company in whose name the card is issued, signed by the manager and sealed;
7) salary payment schedule certified by the head of the company.
If the enterprise does not have a current account with the servicing bank, additional documents must be submitted:
A copy of the constituent document depending on the legal form of the organization;
A copy of the registration certificate;
A copy of the certificate of registration with the tax authority;
A copy of the protocol (decision) of the founders on the appointment of a manager, certified by the organization’s seal;
Extract from the Unified State Register of Legal Entities.
In addition to copies, the original documents are presented to the bank for review.
There are three ways to transfer salaries to employee card accounts, which are selected depending on whether a current account is opened with the issuing bank.
If the accounts are opened in the same bank. In this case, money is transferred from the organization’s current account to the employees’ accounts.
In accordance with clause 1.1.15 of the Regulations of the Central Bank of the Russian Federation dated April 1, 2003 N 222-P “On the procedure for making non-cash payments by individuals in the Russian Federation,” the transfer of funds from the organization’s account in favor of several employees who are clients of one bank is carried out in a total amount payment order of a legal entity using a register, which is transferred to the bank with a payment order for the transfer of funds. The register form is approved by the bank and contains the following information:
Bank details;
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Basic requirements for accounting of banking operations
Accounting in banks is based on general requirements:
- The data specified in the primary accounting documents must be promptly registered and accumulated in accounting registers.
- Omissions or deletions should not be allowed when registering accounting objects in its registers.
- Accounting must be carried out through double entry of accounts in accordance with the approved chart of accounts of the Central Bank of the Russian Federation.
- There are mandatory details in bank accounting registers, which differ in: the name of the registers and the bank that compiled the registers; the start and end date of maintaining the register and (or) the period for which the register was compiled; chronological and (or) systematic grouping of accounting objects; the value of monetary measurement of accounting objects indicating units of measurement; names of positions of persons who are responsible for maintaining registers.
- Forms of accounting registers approved by the head of the bank on the proposal of officials who are entrusted with accounting.
- Accounting registers compiled on paper and (or) in the form of electronic documents signed with electronic signatures.
- In cases where the legislation of the Russian Federation or agreements provide for the submission of accounting registers to other persons or government bodies on paper, banks are obliged, at the request of other persons or government bodies, to produce, at their own expense, on paper copies of accounting registers compiled in the form of electronic documents.
- Corrections in accounting registers should not be allowed by employees who are not responsible for maintaining these registers.
Accounting accounts in banks are divided into active and passive. The exception is accounts that do not have an account attribute.
In accordance with the rules of accounting for an active account, the initial balance is reflected in debit; an increase occurs in debit, a decrease in credit; the final balance is debit only.
Note 1
The passive account works in the following order: The opening balance must always be a credit balance. An increase in a liability account is reflected as a credit, and a decrease as a debit. The balance of the passive account must be only a credit one.
If an error is found after drawing up the balance sheet, then the commercial bank must make a reversal entry, and an entry must be made reflecting the destruction of the entry made in accordance with the incorrect entry and, based on the corrective memorial order, the correct account assignment is made.
Basic principles for reflecting banking transactions in accounting
Based on the basic principles of constructing accounting in the Russian Federation, the Bank of Russia determines the following principles for constructing a chart of accounts in credit institutions:
Dividing accounts into first and second order accounts. First-order accounts have three-digit numbering and refer to synthetic accounting materials, that is, they show generalizing data when carrying out certain operations.
In the context of first-order balance sheet accounts, second-order balance sheet accounts are opened, which have a five-digit numbering and reflect detailed accounting of a specific accounting object.
Example 2
10207 ― Authorized capital of credit institutions created in the form of a joint stock company; 30102 ― Correspondent accounts of credit institutions with the Bank of Russia; 70601 - Income; 70606 - Expenses; 70611 ― Income tax;
The chart of accounts provides for a simplified division of clientele according to aggregated indicators. When opening an account, it is necessary to analyze each legal case in each specific case, including the classification of the client according to the State Statistics Committee certificate.
All balance sheet accounts are divided into accounts for recording client transactions and accounts reflecting the own business operations of credit institutions.
The principle of pairing of accounts. It provides for the opening on the balance sheet of a commercial bank of only active or only passive accounts or accounts without an account attribute. Therefore, due to the homogeneity of the operations performed, there may be a result reflected either in an asset or in a liability. At the end of the day, there should be no account balances in the daily balance without an account attribute.
Availability of savings and special accounts in the chart of accounts. Banks allow the opening of transit, savings, and other specialized target accounts on the basis of separate agreements with clients.
Note 3
Certain operations require special control; in this case, special accounts are opened (many such accounts are opened for transactions with foreign currency).
To analyze the funds raised and placed on the balance sheet of a commercial bank, accounts are opened in which the funds are accounted for according to the timing of their placement, i.e., the chart of accounts has the principle of urgency. This is a very large array of accounts. They are opened on a balance sheet account corresponding to the agreement and for the appropriate period. This procedure for allocating attracted and placed funds according to contractual periods makes the balance very informative for a trained user.
In almost all cases (with rare exceptions), trading organizations deal with cash.
To record the availability and movement of funds at the cash desk of the enterprise, account 50 “Cash” is intended. The Chart of Accounts recommends using the following subaccounts for this account:
1) subaccount 1 “Organization cash desk”;
2) subaccount 2 “Operating cash desk”;
3) subaccount 3 “Cash documents”.
If necessary, of course, the organization has the right to open other sub-accounts that contribute to the clarity and convenience of accounting for account 50 “Cashier”. So, if an enterprise carries out transactions with foreign currency, then corresponding sub-accounts are opened to account 50 “Cash” to record transactions for each type of currency separately.
The receipt of funds and documents at the cash desk of the enterprise is reflected in the debit of account 50 “Cash”, and their disposal is reflected in the credit.
Let's take a closer look at the purpose of the sub-accounts recommended for account 50 “Cashier”.
“...On account 50, subaccount 1 “Cash desk of the organization”, funds in the cash desk of the organization are taken into account...
On account 50, subaccount 2 "Operating cash desk" takes into account the availability and movement of funds in the cash desks of commodity offices (piers) and operating areas, stopping points, river crossings, ships, ticket and baggage offices of ports (piers), stations, ticket storage offices, ticket offices post offices, etc. It is opened by organizations (in particular, transport and communications organizations) if necessary.
On account 50, subaccount 3 “Monetary documents”, postage stamps, state duty stamps, bill stamps, paid air tickets and other monetary documents located in the organization’s cash desk are taken into account. Cash documents are accounted for on account 50 “Cash” in the amount of actual acquisition costs. Analytical accounting of monetary documents is carried out according to their types" (Chart of accounts for accounting of financial and economic activities of organizations, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n).
Thus, account 50 “Cash” subaccount 1 “Cash of the organization” is intended to account for all cash in the cash register of the enterprise. Account 50 “Cash” subaccount 2 “Operating cash” is recommended mainly for use in transport organizations and communications enterprises. However, some trading organizations that have a network of stores or permanent retail outlets use it to record the availability and flow of cash for each division. Account 50 “Cash” subaccount 3 “Cash documents” is used not for accounting for cash, but for accounting for paid monetary documents. If a trading organization does not conduct cash transactions with monetary documents and foreign currency, and also does not have divisions, accounting for the “Cash” account in such an organization will be carried out using account 50 without opening sub-accounts, since there is no need for them.
The cashier is responsible for the safety of funds and documents at the cash desk (in small trading enterprises that do not have an accounting staff, his functions are performed by an accountant). When hiring a cashier (accountant), an appropriate agreement on full financial responsibility must be concluded.
The main documents confirming the receipt or withdrawal of funds from the cash desk of an enterprise are the incoming cash order and the outgoing cash order (payroll). Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 “On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results” established a list of unified forms used for recording cash transactions.
A cash receipt order is used to register the receipt of cash at the cash desk of an enterprise. The document is drawn up in one copy and signed by the chief accountant or a person authorized to do so. The receipt for the cash receipt order is also signed by the chief accountant or an authorized person and the cashier. If accounting for an enterprise is maintained by one accountant, he signs twice on the receipt for the cash receipt order. The document is certified by the seal (stamp) of the cashier, a corresponding entry is made in the register of incoming and outgoing cash documents, after which the receipt is handed over to the person who deposited the money, and the incoming cash order remains in the cash register of the enterprise.
An expense cash order is used to formalize the issuance of cash from the organization's cash desk. The document is issued in one copy, signed by the head of the organization and the chief accountant or persons authorized to do so. The document is registered in the journal for registering incoming and outgoing cash documents. In the line “Base”, the accounting employee indicates the content of the business transaction for which funds are issued, and in the line “Appendix” - the primary and other documents attached to the order, indicating the dates of their preparation and numbers (if such documents are available). If the documents attached to the cash receipt order contain an authorization from the head of the organization (for example, “Pay” with the date and signature of the manager), the manager’s signature on the cash receipt receipt is not required.
When issuing money according to a cash receipt order, the cashier is obliged to require a passport or other identification document. The document details are entered into the cash receipt order. The recipient of the amount of money personally fills out the “Received” line with ink or pen, indicating the amount in words (kopecks are indicated in numbers), indicates the date of receipt and puts his signature. The expense cash order remains in the cash register. If for some reason the recipient cannot personally receive the money, the cashier has the right to issue it by power of attorney, duly executed. In this case, after the surname, name and patronymic of the recipient, the surname, name and patronymic of the person receiving this amount by proxy are indicated in the text. The power of attorney is attached to the cash receipt order and is stored with it.
Payments such as wages and social insurance benefits are made on the basis of a payroll (payroll) statement. The statements can also be used to make payments of deposited amounts, payment of sick leave and vacations, and travel expenses, if these payments are made to several persons at the same time. When making payments according to statements, one expense cash order is drawn up for the amount of payments according to the statement.
On the title page of the statement, an authorization inscription about the issuance of money is made. The statement is endorsed by the head of the enterprise and the chief accountant or authorized persons. After 3 (for regions of the Far North 5) days have passed from the date of receipt of money for payments according to the statement, the cashier performs the following actions:
1) in the statement against the names of persons to whom money was not paid, the mark “Deposited” is placed;
2) a register of deposited amounts is compiled;
3) at the end of the statement, a record is made of the amounts actually issued and deposited and signed by the cashier;
4) the amount actually issued is entered into the cash book, and the number of the cash receipt order is placed on the statement.
Above we mentioned the journal for recording incoming and outgoing cash documents. It is used to record incoming and outgoing cash orders and documents that replace them (payment and payroll statements, invoices, applications for the issuance of money, etc.). Registration of documents is carried out on the day of their issue. Expense cash orders drawn up on statements (this is discussed above) are registered after issue.
A mandatory document for keeping records of cash transactions is also a cash book.
The cash book must be laced and numbered. On the last page, the entry “In this book there are numbered and laced ____________________ sheets” is made, the total number of sheets of the book is certified by the signatures of the head of the enterprise and the chief accountant, and the seal of the enterprise is affixed. The seal can be either mastic (the most common option) or wax (practically not used in trade organizations). “The procedure for maintaining cash documentation in the Russian Federation” provides that “... when sealing a book with a mastic seal, glue based on liquid glass (“Silicate”, “Clerical”, “Kontorsky”, “Liquid glass”), tissue paper, and stamp ink are used. The paper with the seal imprint is coated with glue on both sides, and after the book is sealed, another layer of glue is applied.”
Each sheet of the cash book consists of two equal parts: one of them (with a horizontal line) is filled out by the cashier as the first copy, the second (without a line) is filled out by the cashier as the second copy from the front and back only through carbon paper with a ballpoint pen. The use of ink is permitted by the Rules, but is ineffective when filling out documents using carbon paper. The first and second copies of sheets are numbered with the same numbers. The first copies of sheets remain in the cash book. The second copies of the sheets must be tear-off, they serve as the cashier’s report and are not torn off until the end of operations for the day.
The cashier begins recording cash transactions on the front side of the permanent part of the sheet after the line “Balance at the beginning of the day.” The balance at the beginning of the day is recorded based on the actual availability of funds in the cash register and must match the balance at the end of the previous day.
First, the sheet is folded along the cut line, placing the tear-off part of the sheet under the part of the sheet that remains in the book. To keep records after the “Transfer”, the tear-off part of the sheet is placed on the front side of the continuous part of the sheet and records are continued along the horizontal rulers of the reverse side of the continuous part of the sheet.
There can be only one cash book at the enterprise from the moment it begins to the end. As with other cash documents, erasures and other unreadable corrections are not permitted. If an error is made when filling out the cash book, corrections are made clearly and legibly and certified by the signature of the cashier and the chief accountant of the enterprise (or the person replacing him). Entries in the cash book are made by the cashier during each day immediately after the transaction. At the end of the day, the availability of documents and funds is verified. The balance at the end of the day in the cash book must correspond to the actual availability of funds in the cash register of the enterprise. All cash documents on the basis of which money was accepted or issued are attached to the tear-off sheet of the cash book (cashier's report). The report with the documents attached to it is transferred by the cashier to the accounting department against a receipt in the cash book. In conditions of maintaining machine (computer) accounting, it is possible to maintain a cash book as a machine diagram. In this case, the “Cashier's Report” sheets are filed and submitted along with cash documents to the accounting department in the same order as when maintaining a cash book manually. In this case, loose sheets of the cash book are generated, printed and stored by the cashier for each month separately. At the end of the calendar year, all loose-leaf sheets are bound in chronological order, stitched and sealed according to the rules set out above. It is also possible to booklet the cash book more than once a year - as needed. Typically, such a need arises with very large volumes of cash transactions.
Control over the correctness of maintaining the cash book rests with the chief accountant of the enterprise. The cashier bears full financial responsibility for the shortage of material assets entrusted to him, regardless of whether this shortage arose due to his intentional actions or as a result of negligent performance of his duties. However, when concluding an agreement on full financial liability, the responsibilities of not only the financially responsible person, but also the administration of the enterprise are stipulated. The administration is obliged to create conditions for the proper fulfillment by the financially responsible person of the requirements for the safety of documents and material assets. For example, if the administration has not provided the cashier with a safe for storing cash and documents, and practically anyone else has access to material assets, he can challenge his responsibility for the identified shortage in the manner prescribed by law.
The amount of cash kept in the company's cash register is strictly limited. This restriction is set by the limit on the cash balance in the cash register (cash balance limit). The limit is set by the bank that services the enterprise in agreement with the management of the enterprise. The limit is set annually based on the calculations submitted to the bank. If necessary, on the basis of a letter drawn up in any form on behalf of the management of the enterprise, the limit can also be revised during the year. The letter must indicate the reasons on which the company wants to change the limit. A new calculation for setting the limit is attached to it. If an organization has several accounts in different banks, it can choose the bank that will set the cash balance limit, and after it has been established, notify other banks about its size in writing. Storing funds in excess of the limit in the cash register is permitted only if the excess money is intended to pay wages and benefits. But even in this case, exceeding the cash balance limit is permissible for no more than 3 (and for the Far North regions 5) working days. The amount of the fine imposed on an organization for exceeding the limit ranges from 40,000 to 50,000 rubles. In addition, a fine can be imposed directly on the head of the enterprise. In this case, the amount of the fine ranges from 4,000 to 5,000 rubles. If the cash limit was not timely agreed upon with the bank, it is recognized as zero. The procedure for conducting cash transactions provides for the use of cash proceeds by the enterprise only in agreement with the bank. The use of proceeds is allowed (after approval) for wages and payment of social benefits (benefits), as well as for “... the purchase of agricultural products, the purchase of containers and things from the population.” True, unlike violating the cash balance limit in the cash register, there is no penalty for violating this provision.
One way to avoid violating the cash balance limit is to issue funds on account. This method is quite common, especially since the law does not limit the amount of money given to an employee on account. You just need to remember that money can only be issued against an account to an employee who has fully accounted for the amounts previously issued.
In accounting, the company uses account 50 “Cash” and subaccount 3 “Cash documents” as necessary. For trade organizations, the use of this sub-account becomes relevant if, for example, it provides its employees with transport tickets for work that requires travel around the city, or gasoline coupons for the same purposes, and also sends its employees on business trips, purchasing tickets in advance . In essence, account 50 “Cash” and subaccount 3 “Cash Documents” replaced the previously existing account 56 “Cash Documents”, which was excluded from the new chart of accounts. Why can’t purchased monetary documents be immediately written off as enterprise expenses? Why should they first be taken into account in account 50 “Cash” in subaccount 3 “Cash documents”? If a trade enterprise purchases monthly travel tickets for its purchasing managers, it pays for the ticket immediately, i.e., it spends money on it. These funds will not be used immediately, but within a month. And a pre-purchased train ticket for a business trip employee may be returned due to changed circumstances. Therefore, the cost of such documents can be written off only after they have been used.
Purchased monetary documents are stored at the enterprise's cash desk and the cashier bears financial responsibility for them, as well as for cash. If there was a movement of monetary documents during the day, he draws up a report in which he indicates how many documents were sent out and how many were received. The report data is entered into the cash document accounting book.
In conclusion, we can cite the correspondence of accounts and typical transactions for account 50 “Cash”.
Account 50 corresponds with the following accounts (Table... 11).
Table 11
For the debit of account 50, the following entries are used (Table 12).
Table 12
Typical entries for account credit 50 (Table 13).
Table 13
4.2. Accounting for transfers in transit
If a trading organization has small revenue from trading operations and cash on hand does not exceed the limit established for this organization, and also if the organization has the right to use proceeds in cash for settlements with suppliers, payment of wages and other payments related to its activities , and also if trade is carried out only by bank transfer (the enterprise is engaged only in wholesale trade), i.e. in any situation where cash is never deposited at the bank (neither from the enterprise’s cash desk, nor in the form of trading proceeds), accounting entries are carried out directly from account 50 “Cash” to expense accounts (say, to account 60 “Settlements with suppliers and contractors”, account 76 “Settlements with various debtors and creditors” or account 71 “Settlements with personnel for wages”). However, a common situation is the delivery of cash to the bank from the company's cash desk to replenish funds in the current account, to avoid exceeding the cash limit in the cash register, as well as collection of proceeds. What wiring will be applicable in these cases? Some accountants (especially at small trading enterprises) record these transactions by posting Debit 51 “Current accounts”, Credit 50 “Cash” (i.e., judging by this entry, funds come from the cash desk directly to the company’s current account). In principle, this is possible, but it still does not seem entirely correct. It is important to be clear that the accounting entry reflects cash flow in real time. Let’s say that when depositing cash at a bank, especially if this operation is carried out directly by an accountant who is the financially responsible person, such a posting is possible. Although in this case the cash is no longer actually in the cash register and has not yet been credited to the company’s current account, the period of time required to carry out this operation is less than 1 business day. The exception is cases when money is deposited at the bank's evening cash desk and will be credited to the current account only the next day.
The same situation arises when transferring proceeds to the bank through collection. There are actually no funds in the company's cash register and also no funds in its current account. As a rule, collections submitted in the evening are already credited to the current account by noon the next day at the latest. The following situation can serve as an example. Many large stores, in agreement with banks, have installed terminals with which the buyer can pay for purchases with a credit card. It’s convenient for the buyer, it’s profitable for the bank. The store, however, pays the bank a certain percentage of these transactions, but a buyer who has a credit card that is accepted for payment in this store can make purchases without being limited to the amount of cash, so this is also beneficial for the trading organization. In addition, accepting credit cards for payment is becoming simply prestigious. But the payment by credit card at the cash desk will be processed as revenue, and the money for this operation can be transferred by the bank to the organization’s current account, as practice shows, in a few days.
Thus, in the above situations, it seems most correct to use account 57 “Transfers in transit”. Account 57 “Transfers in transit” is, in fact, transit. It serves to “…summarize information on the movement of funds (transfers) in the currency of the Russian Federation and foreign currencies in transit, i.e. sums of money (mainly proceeds from the sale of goods of organizations engaged in trading activities) deposited in the cash desks of credit institutions, savings banks or cash registers of post offices for crediting to the current or other account of the organization, but not yet credited for the intended purpose” (Chart of accounts for accounting of financial and economic activities of organizations, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n).
To credit funds to account 57, confirmation may include receipts from banks and other credit institutions, post offices, savings banks, as well as copies of accompanying statements for the delivery of cash to collectors and other similar documents.
Account 57 “Transfers in transit” corresponds with the following accounts (Table 14).
Table 14
So, account 57 “Transfers in transit” is intended to record the movement of funds for transactions that take more than 1 banking day. Such operations may be:
1) funds that the organization deposited at the post office cash desk or savings bank for crediting to the supplier’s current account;
2) funds that the organization deposited at the bank’s evening cash desk or transferred to collectors for crediting to the current account;
3) funds that the organization transfers from one of its settlement or currency accounts to another;
4) funds that the organization sent to a corporate plastic card, if the organization’s current account is in one bank and the corporate card account is in another.
The debit of account 57 “Transfers in transit” records transactions for which the organization transfers funds, and the credit records the crediting of these funds.
Analytical accounting for account 57 “Transfers in transit” is carried out depending on the methods of transferring funds to the organization’s account, as well as on the types of currencies with which this organization works. So, for example, if a trading organization submits collection to only one bank, works only with ruble cash and does not maintain any other cash movements associated with the “Transfers in transit” account, then sub-accounts for account 57 “Transfers in transit” should not be opened at all Necessarily
It’s another matter if an organization, for example, collects revenue and accepts credit cards for payment. In this case, for the convenience of accounting, you can create subaccount 1 “Collection” for account 57 “Transfers in transit” and subaccount 2 “Payment by credit cards” for account 57 “Transfers in transit”. In this case, the proceeds from the sale of goods will be distributed as follows: cash deposited for collection will be reflected in account 57 “Transfers in transit” subaccount 1 “Collection”, and non-cash funds (i.e. those that the bank transfers to the settlement enterprise account as payment for transactions with credit cards) - on account 57 “Transfers in transit”, subaccount 2 “Payment by credit cards”.
If the transfer of funds (cash delivery) is carried out by different divisions (for example, if a trading organization has a chain of stores), it is advisable to make a “breakdown” in the corresponding subaccount by subaccount “Division”. This slightly increases the amount of work required to carry out transactions in the accounting department, but it helps to track and control cash flow.
Thus, for example, it is easier to track a shortage or overinvestment in a collection bag for a specific store (if there is a network of stores) even before the accompanying collection slips arrive from the bank.
ExampleGlobal LLC has three stores. Every evening stores hand over cash collection. Work with the bank is carried out through the “Client - Bank” program, paper media from the bank are transferred once every 3 days. When submitting collections to stores, the accountant made the following entries:
Debit account 57 “Transfers in transit” subaccount “Store 1”,
Account credit 50 “Cash desk” “Shop 1”– 70,000 rub. – cash proceeds from store No. 1 were handed over to the collector;
Debit account 57 “Transfers in transit” subaccount “Store 2”,
Credit account 50 “Cash desk” sub-account “Store 2”– 153,000 rub. – cash proceeds from store No. 2 were handed over to the collector;
Debit account 57 “Transfers in transit” subaccount “Store 3”,
Credit account 50 “Cashier” sub-account “Store 3”– 86,000 rub. – cash proceeds from store No. 3 were handed over to the collector.
Upon receipt of the bank statement, the accountant makes the following entries (with the corresponding sub-accounts):
– 70,000 rub. – collection is credited to the current account (bag 175/1);
Debit account 51 “Cash”,
Credit to account 57 “Transfers in transit”– 152,800 rub. – collection is credited to the current account (bag 177/2);
Debit account 51 “Current accounts”,
Credit to account 57 “Transfers in transit”– 86,100 rub. – collection is credited to the current account (bag 176/1).
In bag 175, store No. 1 delivers collection, in bag 176 - store No. Ziv, in bag 177 - store No. 2. Thus, it is clear that store No. 2 made a shortage (underinvestment in the collection bag) in the amount of 200 rubles, and the store№ 3 made an overinvestment in the amount of 100 rubles.
As for the accounting of foreign currency funds, accounting for them in account 57 “Transfers in transit” is carried out separately. When transactions with currency, whether it is a transfer of foreign currency funds from one foreign currency account to another, owned by a trade organization and opened in another bank, or a transfer of funds from a ruble current account to a foreign currency account (for example, when purchasing currency to repay interest on a foreign currency loan), on account 57 “Transfers in transit”, due to the difference in internal rates of banks, exchange rate (total) differences are formed.
4.3. Accounting for banking transactions
Bank is a credit institution that has the right to carry out comprehensive (in aggregate) banking operations.
Federal Law of December 2, 1990 № 395-1 “On banks and banking activities” refers to banking operations:
1) attracting funds from individuals and legal entities to deposits (on demand and for a certain period);
2) placement of the specified raised funds on one’s own behalf and at one’s own expense;
3) opening and maintaining bank accounts for individuals and legal entities;
4) carrying out settlements on behalf of individuals and legal entities, including correspondent banks, on their bank accounts;
5) collection of funds, bills, payment and settlement documents and cash services for individuals and legal entities;
6) purchase and sale of foreign currency in cash and non-cash form;
7) attraction of deposits and placement of precious metals;
8) issuance of bank guarantees;
9) making money transfers on behalf of individuals without opening bank accounts (except for postal transfers).
In practice, trade organizations use a rather limited range of services provided by the bank. Typically, this involves opening a current account, collection, depositing cash (trading proceeds) to the bank and receiving cash from the bank. Currently, organizations and individual entrepreneurs are increasingly using this type of banking services as providing loans. To a lesser extent, bill circulation is still developed, in which an enterprise purchases bills of exchange from a bank for use in settlements with suppliers.
According to the Federal Law “On Banks and Banking Activities”, “...the opening by credit institutions of bank accounts of individual entrepreneurs and legal entities, with the exception of state authorities and local governments, is carried out on the basis of certificates of state registration of individuals as individual entrepreneurs, certificates of state registration of legal entities, as well as certificates of registration with the tax authority.” Therefore, to open a current account, an organization must first register as a legal entity and register for tax purposes.
Along with other documents required to open a current account, the client must submit to the bank a card with sample signatures and a seal imprint. The card is filled out by hand with black, purple or blue ink (paste). It is also permissible to use a typewriter or printer or other writing or electronic computing machines for filling out, using only black font. Signatures on the card must be handwritten. The use of a facsimile signature is not permitted.
Advice to persons who have the right to sign and, accordingly, submit their samples to the bank. It is not necessary to exactly repeat the signature from your passport on the card. The main requirement for the sample of your signature on the card is stability, the possibility of multiple repetitions as close as possible.
The card is submitted to the bank in one copy for each bank account. It is an approved form of form No. 0401026 according to OKUD (All-Russian Classifier of Management Documentation OK 011-93).
A few words about payment for bank services and other settlements between the bank and its client. When opening a current account, an agreement is signed between the bank and its client. This is a very serious document. In particular, it stipulates such issues as the list and payment for services provided by the bank to the client, the accrual of interest to the client for the use of his funds, and the grounds for writing off funds from the client’s account without his order.
The main forms of non-cash payments are:
1) settlements by payment orders;
2) settlements under a letter of credit;
3) payments by checks;
4) settlements for collection.
Organizations concluding a current account agreement independently choose for themselves the forms of non-cash payments. Forms of non-cash payments may also be specifically established in agreements concluded between counterparty organizations. To carry out non-cash payments using the forms listed above, the following types of documents are used:
1) payment orders;
2) letters of credit;
4) payment requirements;
5) collection orders.
These documents are compiled according to approved forms on forms included in the All-Russian Classifier of Management Documentation (OKUD) OK 011-93 (class “Unified System of Banking Documentation”). It is allowed to use printed forms, fill out forms using a computer (use of forms included in reference, legal and accounting programs), as well as copies of forms made on duplicating equipment, if the copying is carried out without distortion.
A complete and detailed description of bank settlement documents, the rules for filling them out, and the procedure for conducting banking operations are given in the Regulations of the Central Bank of October 3, 2002 No. 2-P “On non-cash payments in the Russian Federation.”
A trading organization is obliged to keep strict records of transactions taking place on the current account. This is mainly payment for goods from buyers, payment to suppliers, payment for various services, purchased equipment and materials, transfer of taxes, crediting collection and trade proceeds deposited in the bank, debiting from the account amounts issued by the bank in cash, payment of other payments, including number of banking services. The current account also receives and repays loans issued to the organization by the bank, and pays interest on them. If an organization uses a foreign currency loan (carries out other foreign exchange transactions), amounts for the purchase and sale of currency also pass through a ruble current account. To account for the availability and movement of funds of an enterprise in Russian rubles on a current account opened with a credit institution (bank), account 51 “Current accounts” is intended.
The debit of this account reflects the receipt of funds into the current account of the enterprise, and the credit, accordingly, debits funds from the account. Account 51 corresponds with the following accounts (Table 15).
Table 15
Analytical accounting for account 51 is carried out for each current account, i.e. if an organization has one current account in one bank, then analytics for account 51 is not maintained.
If an organization has several current accounts, then the availability and flow of funds will be recorded for each current account separately.
If a company takes out a loan from a bank, the bank independently opens a loan account for it.
Unlike a current account, opening a loan account does not require mandatory notification to the tax authorities.
The loan amount goes to the loan account, and from it the bank transfers it to the company’s current account.
ExampleVostok LLC received from the bank in which its current account was opened a short-term loan in the amount of 100,000 rubles. The specified amount is transferred to the company's current account.
The accountant of Vostok LLC makes the following entries in his accounting:
Debit account 51 Current accounts",
Account credit 66 “Settlements for short-term loans and borrowings”– 100,000 rub. – a loan was issued by the bank;
Debit account 51 “Current accounts”,
Credit account 51 “Current accounts”– 100,000 rub. – received a loan from a bank.
In this case, subaccount 51.1 reflects the movement of funds in the company’s current account, and subaccount 51.2 reflects the loan account.
Currently, computerized accounting systems are becoming increasingly widespread. Not all programs allow you to “split” account 51 into subaccounts, i.e., when generating the “Statement” document in the “Bank” journal, you can select any of several current accounts, but in any case the transactions will be generated according to account 51. In practice, most accountants do not conduct separate analytics on loan accounts. There is no big mistake in this, since the balance of the loan account always remains zero.
All transactions on the current account must be confirmed by statements provided by the bank and relevant documents for each transaction. If an organization works with a bank remotely (for example, under the “Client – Bank” program), this is convenient, since banking transactions are completed faster and the organization’s accounting department receives operational information about the status of its current account earlier. However, even in this case, “live” bank statements and documents must be submitted in full.
Sometimes situations arise when funds that were mistakenly credited or written off pass through the debit or credit of an organization’s current account. What to do if such an amount is discovered by an accountant when checking bank statements? Of course, you can’t wait until the bank corrects the mistake. Error or not, the transaction was carried out by the bank and, therefore, must be reflected in the accounting records. The amount erroneously debited or credited to the current account must be reflected in account 76.2 “Calculations for claims” until clarification.
Among the documents confirming transactions that took place according to the bank statement, there may be payment requests and orders, memorial orders, copies of accompanying invoices for collection bags, etc. Upon receipt of documents from the bank, the enterprise accountant checks the availability and compliance of documents for each reflected in statement of the operation. Based on the received documents and extracts, appropriate accounting entries are made. The received documents are stitched together with the corresponding extract. At the end of the month, statements with filed documents are folded in order, stapled and stored in accordance with the rules for storing accounting documents.
If an organization carries out transactions not only with Russian rubles, but also with foreign currency, accounting for them will be kept on account 52 “Currency accounts”. The functions of this account and the accounting of transactions on it are mostly similar to account 51 “Current accounts”. Analytical accounting for account 52 is maintained for each open currency account. In addition, if an organization has foreign currency accounts both within the Russian Federation and abroad, it is recommended to open accounts 52 “Currency accounts” subaccount 1 “Currency accounts within the country” and 52 “Currency accounts” subaccount 2 “Currency accounts abroad”. If an organization uses several types of foreign currencies, it will be convenient and clear to keep records for each type of currency.
Account 52 “Currency accounts” corresponds with the following accounts (Table 16).
Table 16
Accounting for funds in account 52 “Currency accounts” can be carried out both directly in foreign currency and in its equivalent in rubles. Modern computer accounting programs provide a slightly different form of bank statement for a foreign currency account from the ruble one. It involves entering information about the type of currency, the amount in currency and the amount in ruble equivalent, i.e. when accounting for funds in foreign currency, the currency must be converted into rubles at the same time. If you have decided to keep records on account 52 “Currency accounts” directly in ruble equivalent (this has both its pros and cons - depending on the volume and nature of transactions taking place on the account), then in the computer accounting option you need to select in The ruble is used as a currency. Then the amount in foreign currency will be equal to its ruble equivalent.
Filling out bank statements, generating and storing bank documents are also similar to the requirements for account 51 “Current accounts”.
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