The credit institution charges a commission for the services rendered to the bank's client. Its amount and payment terms are stipulated by the agreement between the bank and the commercial organization (Article 29 of the Federal Law dated 02.12.1990 No. 395-1). We will tell you how the costs of bank services are reflected in accounting in our consultation.
The bank usually withholds commissions for the execution of payment orders, for maintaining a current account, for servicing remote banking systems (for example, "Client-Bank"), for withdrawing funds by check, for recalculating cash when it is deposited to an organization's current account, and etc.
Regardless of the type of bank commission, the costs of paying for the bank's services are reflected as part of other expenses of the organization on account 91 "Other income and expenses" (clause 11 of PBU 10/99, Order of the Ministry of Finance dated October 31, 2000 No. 94n).
At the same time, if the bank's commission is not subject to VAT, then it is more expedient to make accounting entries on the commission directly from the cash account, and if it is taxed, using the settlement account:
A situation is possible when the bank returns the commission. For example, in the event of an erroneous write-off. In this case, the order of its accounting will depend on how the returned commission was originally written off.
If the accountant discovered an error immediately when conducting a bank statement and presented a claim to the bank in connection with an unreasonable write-off, then the records on the withdrawal of the commission and its return will be as follows:
If the commission was reflected in the composition of other expenses of the organization, then its return must be reflected in the composition of other income. So, for example, when returning an excessively withheld commission for transferring funds on behalf of a client, the accounting entry will be as follows:
Debit of accounts 51, 52, etc. - Credit of account 91, subaccount "Other income"
Accounting for bank expenses depends on the taxation system used by this or that organization. In today's article we will talk about the specifics of reflecting banking expenses in the context of tax regimes, and also, using examples, we will consider typical operations for accounting for banking services costs.
The basis for the organization to receive banking services is an agreement concluded with a credit institution. As part of an agreement with a bank, your company can:
The receipt of banking services by the firm provides for the execution of the following documents:
The above are the main documents provided for confirming the costs of banking services. You have the right to draw up additional documents on the operations carried out if this is provided for by the concluded agreement.
When reflecting the costs of bank services in the accounting, use account 91.2. Depending on the type of services rendered, write off expenses according to CT 76 or CT 60. Reflect the payment for bank services with the following entry:
Dt 76/60 Kt 51.
If you use the general tax regime, then the amount of expenses for banking services can be taken into account as part of the expenses that reduce the tax base. When accounting for VAT on the cost of banking services, reflect the amount of tax by posting:
Dt 19 Kt 60.
The tax accepted for deduction, draw up an entry:
Dt 68-VAT Kt 19.
Example # 1. JSC "Istanbul" is engaged in the sale of ceramic dishes, uses OSNO. In October 2016, Istanbul JSC entered into an agreement with Vostochny Bank, according to which the credit institution:
At the end of October 2016, the services of Vostochny Bank amounted to:
Payment for cash settlement and cash collection was made by “Istanbul” on 31.10.16, payment for installation and maintenance of the software “Client-Bank” - on 30.11.16. In the accounting of Istanbul, the accountant made the following entries:
| date | Debit | Credit | Description | Sum |
| 31.10.16 | 91.2 | 60 | Reflected expenses of "Istanbul" on cash settlement | 1.205 RUB |
| 31.10.16 | 91.2 | 60 | Reflected expenses of "Istanbul" for cash collection (7.104 rubles. - 1.084 rubles.) | RUB 6.020 |
| 31.10.16 | 19 | 60 | Reflected the amount of VAT from collection services | 1.084 RUB |
| 31.10.16 | 68-VAT | 19 | VAT from collection services accepted for deduction | 1.084 RUB |
| 31.10.16 | 91.2 | 60 | Expenses for technical support of software "Client-Bank" are taken into account | 807 r |
| 31.10.16 | 91.2 | 60 | The costs of installing the Client-Bank software are taken into account | RUB 5.980 |
| 31.10.16 | 60 | 51 | Reflected debiting of funds to pay for the services of Vostochny Bank (7.104 rubles +1.205 rubles) | RUB 8.309 |
| 31.10.16 | 09 | 68-VAT | SHE (deferred tax asset) was charged 8.309 rubles. * twenty% | 1.662 RUB |
| 30.11.16 | 60 | 51 | Reflected debiting of funds for payment of services of the bank "Vostochny" - installation and technical support of "Client-Bank" for October 2016 (807 rubles + 5.980 rubles) | RUB 6.787 |
| 30.11.16 | 68-VAT | 09 | The write-off of SHE is reflected | 1.662 RUB |
| 30.11.16 | 91.2 | 60 | Expenses for technical support of "Client-Bank" for November 2016 are taken into account | 807 r |
| 30.11.16 | 60 | 51 | Reflected debiting of funds for payment for technical support of "Client-Bank" for November 2016 | 807 r |
Example # 2. LLC "Champion" is engaged in the implementation of sports nutrition, uses the simplified tax system. In September 2016, "Champion" signed an agreement with the "Vector" bank, according to which the credit institution:
09/12/16 "Vector" installed the "Client-Bank" system for the "Champion" (payment is 8.220 rubles one-time). The fee for software maintenance is 1.004 rubles. monthly. 09/30/16 "Champion" paid for "Vektor" services of collection, cash settlement and repair of cash registers. Payment for the installation and technical support of "Client-Bank" was made by the "Champion" 17.11.16. The Champion's accountant made the following entries:
| date | Debit | Credit | Description | Sum |
| 30.09.16 | 91.2 | 60 | Expenses for repair and maintenance of cash registers are taken into account | 1.740 RUB |
| 30.09.16 | 91.2 | 60 | Reflected expenses for cash management | 1.540 RUB |
| 30.09.16 | 91.2 | 60 | The costs of collection have been incurred (8.650 rubles - 1.319 rubles) | RUB 7.331 |
| 30.09.16 | 91.2 | 60 | Cash collection VAT included in expenses | 1.319 RUB |
| 30.09.16 | 91.2 | 60 | The cost of technical support of "Client-Bank" for October 2016 was taken into account in the expenses | 1.004 rub |
| 30.09.16 | 60 | 51 | The amount of payment for the services of the "Vector" bank was written off (1.740 rubles + 1.540 rubles + 8.650 rubles) | RUB 11.930 |
| 17.11.16 | 60 | 51 | The amount of payment for the installation and technical support of "Client-Bank" in October 2016 was written off (8.220 rubles + 1.004 rubles) | RUB 9.224 |
| 17.11.16 | 91.2 | 60 | Expenses for technical support of "Client-Bank" in November 2016 | 1.004 RUB |
| 17.11.16 | 60 | 51 | The amount of payment for technical support of "Client-Bank" in November 2016 was written off | 1.004 RUB |
In this case, it is possible to reduce the taxable base when calculating the tax on OSNO
Example No. 3. LLC "Art Decor" is engaged in the production and sale of confectionery. Income from the sale of confectionery in bulk is taxed by OSNO. In addition, Art Decor sells cakes through a network of cafes. This activity is subject to imputed tax.
Art Decor has entered into an agreement with the Atlantic Bank, according to which Art Decor pays for cash settlement services in the amount of 1,840 rubles. monthly. At the end of May 2016, Art Decor's income was:
Thus, the share of OSNO income was:
RUB 214.400 / (214.400 rubles + 487.200 rubles) * 100% = 31%
The share of expenses for bank services that can be taken into account when calculating the OSNO tax is:
RUB 1.840 * 31% = 571 rubles.
The share of bank expenses related to UTII is:
RUB 1.840 - 571 rubles. = RUB 1.269
When calculating income tax OSNO, the "Art Decor" accountant took into account the costs of cash management services in the amount of 571 rubles. The following entries were made in the "Art Decor" account:
| date | Debit | Credit | Description | Sum |
| 31.05.16 | 91-Costs for Distribution | 60 | Reflected the amount of bank expenses for distribution (for May 2016) | RUB 1.840 |
| 31.05.16 | 91-UTII expenses | 91-Costs for Distribution | The amount of bank expenses is taken into account (share of UTII) | RUB 1.269 |
| 31.05.16 | 91-OSNO Expenses | 91-Costs for Distribution | The amount of bank expenses is taken into account (share of OSNO) | 571 r |
Question number 1. JSC "Breeze" is a newly created organization that uses OSNO. "Breeze" was registered on 12.07.16. As of 07/31/16 "Breeze" does not receive income. At the same time, the company incurred banking costs in the amount of 7.104 rubles. Does Breeze have the right to take these expenses into account when calculating income tax?
In the event that bank expenses were incurred by the "Breeze" for the purpose of making a profit, then they can be taken into account when calculating the tax.
Question number 2. JSC "KranStroy" issued a loan in the bank "Zapadny". KranStroy uses OSNO. Under the agreement with the bank, "KranStroy" pays monthly interest on the loan. Can the company account for these amounts as expenses?
The interest for using the loan "KranStroy" has the right to reflect in the structure of non-operating expenses. It should be understood that the amount of such costs can be reflected only within the established norms.
Question number 3. Within the framework of the concluded agreement with the bank "Sever", JSC "Karandash" pays the cost of collection services on a monthly basis. 08/04/16 "Pencil" paid the bank for services for July 2016. In what period is "Pencil" entitled to take into account the costs of banking services? The certificate of completion, received by "Pencil", is dated 07/31/16.
Despite the fact that the services were paid for in August, their cost must be reflected in the expenses for July. This is due to the fact that, according to the act, the services are considered actually rendered on 07/31/16
Home Manufacturing enterprise management AccountingBanking and cash transactions are initiated by cash accounting documents. But the fact of recording a monetary document in the information base can only mean the intention of the user - an employee of the financial service or accounting. In order for the corresponding cash flow to be registered in the infobase, the fact of payment must be confirmed by placing the "Paid" mark in the cash document. For bank payment documents - payment orders, the date of payment must be indicated, since the date of payment may not coincide with the date of the document. For cash documents, the date of payment is not required, since according to the rules of cash transactions, the date of payment coincides with the date of the document.
If in the form of the document put down the mark "Reflect in accounting", then when registering the payment of the document, transactions will be automatically generated. The payment date will be used as the posting date.
Document transactions are view-only. To change the transaction, you need to change the original information contained in the document, and repost the document - create the transactions again.
Non-cash funds are accounted for on account 51. If the company has several current accounts in banks, during the automatic generation of transactions, the bank account specified in the document will be substituted as a sub-account of account 51.
Accounts for settlements with counterparties, which will be used in transactions, are indicated directly in the form of a document. But it is most likely not required to enter it specifically, since it will be substituted automatically after the user specifies the counterparty and the contract in the form of a document: the most suitable account will be immediately selected from a special list stored in the infobase.
The configuration implements mechanisms for group input and processing of payment documents: processing "Bank statement", a mechanism for exchanging information with programs such as "Bank client". These processes generate or correct documents, which in turn generate postings.
Cashless payments at the enterprise United Trading System LLC are regulated by the Central Bank's Regulation "On non-cash payments in the Russian Federation" (approved by the Central Bank of the Russian Federation on 03.10.2002 N 2-P) (as amended on 11.05.2008).
LLC "United Trading System" has a settlement account No. 40702810700000002408 in OJSC CB "SDM-Bank", corr. account 30101810600000000685, BIK 044583685.
Synthetic accounting of transactions on the current account, the accounting department of the company "United Trading System" is, in accordance with the chart of accounts, on the active account 51 "Current account".
The debit of account 51 "Current account" reflects the balance of funds at the beginning of the month and the receipt of funds during the month, and for a loan - the expenditure of funds from the current account.
For accounting of transactions with account 51 "Settlement account", there is a journal-order No. 2 "Settlement account", which reflects the turnovers on the account's credit for the month. The debit of the account keeps records in statement No. 2. All entries in the journal-order No. 2 are kept on the basis of bank statements from the current account and the documents attached to them received from other enterprises, on the basis of which the funds were debited or credited, as well as documents issued by the United Trading System LLC enterprise.
An extract from the current account is a copy of the company's personal account opened for it by the bank. It reflects the movement of funds in the current account of the company.
The statement indicates:
An extract with the attachment of supporting documents is handed over to the enterprise United Trading System LLC every day.
In the accounting of the payer, the amounts written off from the current account for these operations are reflected by the entries:
if prepayment is made:
debit of account 60 "Settlements with suppliers and contractors", subaccount "Settlements on advances issued" credit of account 51 "Current account";
in the case where a subsequent payment is used:
debit of account 60 (or 76 "Settlements with different debtors and creditors") credit of account 51.
In the accounting records of the recipient of funds, the received prepayment amounts are reflected by the entry:
debit of account 51 credit of account 62, subaccount "Calculations of 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 the proceeds from the sale of products (works, services):
debit of account 62 credit of account 68 "Calculations of taxes and fees" - when using the accrual method.
The amounts of subsequent payment, previously shipped products, works performed and accepted by the customer or services rendered are credited according to the recipient's accounting by posting:
debit of account 51 credit of account 62 "Settlements with buyers and customers".
It is assumed that earlier on account 62 a debit balance was formed (posting: debit of account 62 credit of account 90 "Sales");
2) transfer of funds to budgets of all levels and off-budget funds.
In accounting, such operations are recorded by postings:
debit of account 68 credit of account 51 - when transferring tax payments;
debit of account 69 "Settlements 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 loans (borrowings), deposits and payment of 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 the amounts of loans to be repaid without issuing payment orders;
debit of account 58 ("Financial investments") credit of account 51 - when placing, respectively, long-term or short-term loans. When loans are repaid, a reverse posting is made. When interest is received, the borrower's debt accounts are credited (as a rule, account 76) and account 51 is debited. The amounts of interest receivable are debit the account of the debt and the credit of the profit and loss account at the time the right to such receipt arises;
4) transfers by 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 in that and in another case to use account 76.
5) transfer of funds for other purposes stipulated by legislation or agreement.
The basis for registration of accounting entries on the current account and special accounts in banks is the statement of the credit institution. The primary documents are payment documents drawn up in the forms and in the manner approved by the Central Bank of the Russian Federation (Regulation on cashless payments).
In April 2008, the United Trading System LLC organization sold goods, the actual cost of which was 80 thousand rubles. at the selling price - 120 thousand rubles. (including VAT). The entire amount of payment was credited to the current 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 of account 90, subaccount "Cost of sales" credit of account 41 - 80 thousand rubles;
debit of account 90, subaccount "VAT" credit of account 68 - 18.3 thousand rubles. - in the amount of VAT at 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;
account debit 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 value of inventories, paid work and services of third-party organizations used in the manufacture of products;
debit of account 69 credit of account 51 - 10.5 thousand rubles. - for the amount of paid VAT;
debit of account 90, subaccount "Profit / loss from sales" credit of account 99 "Profits and losses" - 20 thousand rubles. - for the amount of the financial result from the sale;
debit account 99 credit account 68 - 4.8 thousand rubles. (20 thousand rubles x 24%) - for the amount of tax, for profit;
debit of account 68 credit of account 51 - 4.8 thousand rubles. - in the amount of income tax transferred to the budget.
At the request of an employee of the organization United Trading System LLC, 2,000 rubles were withheld from the amount of wages. to transfer in payment the cost of services of an educational institution in which his child is studying.
In accounting, the following entries will be drawn up:
debit of account 70 "Payments with personnel on remuneration" credit of account 76 - 2,000 rubles. - funds were withheld from the employee;
debit of account 76 credit of account 51 - 2,000 rubles. - funds are transferred.
On October 10, 2008, the bank received a payment request for writing off from the United Trading System LLC organization for payment of 120 thousand rubles for the shipped goods. The documents were received at the operational time. The bank account agreement provides for the submission of documents by courier on the day of receipt. The date of acceptance 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 indicated in the request. On October 14, the organization presented a complete refusal of acceptance due to the fact that the goods were not delivered and the delivery contract with the recipient of the funds was not concluded. 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 apply to the court, by decision of which the unlawfully written off amounts can be recovered from the bank's institution. The bank, in turn, can restore these funds only by way of a recourse claim against the recipient of the funds.
In the payer's accounting, the described operation will be executed as follows:
debit of account 76 credit of account 51 - 120 thousand rubles. - for the amount debited by the bank from the current account;
after the court has recognized the payer's claim:
debit of account 76, subaccount "Settlements on claims" credit of account 76 - 120 thousand rubles. - for the amount accounted for as a claim;
upon receipt of erroneously debited amounts to the current account:
account debit 51 credit account 76 - 120 thousand rubles. - for the amount of funds received.
If, in this case, no additional amounts (fines, interest, penalties, etc.) are collected, then the profit and loss account does not participate in the postings.
If, however, an employee of the payer's organization is guilty of violating the deadlines for submitting an application for refusal of acceptance, and the court finds it to be partially to recover damage at his expense, then the wiring scheme will be different.
The employee is subject to collection of 10 thousand rubles, and the rest of the amount is not subject to collection due to the absence of the defendant:
debit of account 94 "Shortages and losses from damage to valuables" credit of account 51 - 120 thousand rubles. - for the amount of material damage caused by unlawful write-off of funds;
after the decision is made by the court:
debit of account 73 "Settlements with personnel on other operations", subaccount "Settlements for compensation of material damage" credit of account 94 - 10 thousand rubles. - for the amount of material damage to be collected 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 deduct taxable profit. If, in the future, the excessively written off money will be returned, then only 10 thousand rubles should be included in the tax base for income tax. (the difference between the amount received and the amount that was previously actually taxed). As a rule, the withholding amounts are not returned to the employee, since the collection is, in essence, a punishment for the violation committed.
As for the improvement of operations on the current account, serious changes should affect the organization of the mechanism of non-cash payments. Everyone knows that the higher the turnover of funds, the more profit a company gets in a short period of time in the competition for customers. One of the possible options for optimizing the accounting of banking operations is the installation of a terminal for accepting plastic cards.
However, United Trading System LLC does not have a terminal for accepting plastic cards. If the company concludes an agreement with the bank and installs the terminal, it will facilitate the work and reduce the workflow.
Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.
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Introduction
1. Theoretical foundations of the organization of accounting for banking operations
1.1 Essence, meaning and organization of accounting of funds
1.2 Organization of accounting of banking operations
2. The current system of accounting for banking operations on the example of the enterprise LLC "United Trading System"
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 "United Trading System" LLC
Conclusion
List of used literature
Applications
Introduction
Monetary funds characterize the initial and final stages of the circulation of economic assets. The speed of their movement is largely determined by the effectiveness of the entire entrepreneurial activity 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 situation. Organizations that have a sufficient amount of funds to settle their current obligations are considered to be absolutely solvent. In addition, the organization needs a certain amount of reserve money to pay for possible contingencies, as well as to make unexpected profitable investments. But any excess stocks of funds lead to a slowdown in their turnover, i.e. to a decrease in the efficiency of their use, and in conditions of inflation - and to direct losses due to their depreciation.
Therefore, the art of cash flow management is not to accumulate as much money as possible, but to optimize their stocks, in an effort to plan cash flows in such a way that for each next payment on the organization's obligations, it will receive money from buyers or debtors while maintaining necessary reserves. This approach allows you to maintain the current (daily) solvency and generate additional profit from the investment of temporarily free money.
All this gives particular importance to the accounting and analysis of funds 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:
To reveal the theoretical foundations of the organization of accounting for banking operations;
Consider the current accounting system of banking operations on the example of the enterprise "United Trading System" LLC;
Show the ways of improving the accounting of banking operations of the company "United Trading System" LLC.
The subject of the course work is a system of knowledge related to the targeted impact on improving the accounting of banking operations.
The object of the research is the enterprise "United Trading System" LLC.
The work consists of an introduction, three chapters, a conclusion, a bibliography and annexes.
1. Theoretical foundations of the organization of accounting for banking operations
1.1 Essence, meaning and organization of accounting of funds
Cash is an integral part of current assets. They are necessary for the enterprise to make settlements between suppliers and contractors, to make payments to the budget, settlements with credit institutions, to issue salaries, bonuses and other types of payments to employees.
The funds of organizations include:
Funds on current accounts with credit institutions;
Funds in foreign currency accounts opened with authorized banks;
Funds, including in foreign currency, letters of credit, checkbooks, deposits, etc.;
Cash collected, deposited in cash desks of credit institutions, cash desks of post offices, etc., for crediting to bank accounts, but as of the reporting date not credited for their intended purpose;
Monetary documents (postage stamps, paid travel tickets, coupons for oil products, corporate bank cards, vouchers to sanatoriums and rest homes, etc.).
Monetary funds in the economic process perform the functions of a measure of value, a means of exchange, the formation of treasures, the accumulation of capital. They are an absolutely liquid asset that can be easily and quickly converted into any kind 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 the observance of cash and settlement and payment discipline.
For storing money and making non-cash payments, settlement and other necessary accounts are opened for each enterprise in the area of its location.
In the absence of the position of the chief accountant in the organization, only the head of the organization is signed on the card.
In state organizations, the signatures of the head and the chief accountant can be certified by higher organizations instead of notaries.
Cashless payments at enterprises are governed by the Regulation 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 of choice by enterprises of forms of payment and their fixation in contracts, as well as non-interference of the bank in the contractual relations of enterprises.
The payment order settlement scheme is shown in Figure 1.1.1.
1. A contract-contract is concluded between the supplier and the buyer.
2. The supplier ships products to the buyer (performs work, renders services).
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Rice. 1.1.1. Scheme of settlements by payment orders
3. The buyer sends a payment order to transfer the amount of funds from his current account to the recipient's account.
4. The bank transfers to the buyer an extract from the current account on the withdrawal of funds.
5. The payer's bank transfers the payment order to the supplier's bank and transfers the funds to his current account.
6. The supplier's bank transmits an extract from the current account on the crediting of the payment amount.
Payment orders can be made:
Money transfers for the goods supplied, work performed, services rendered;
Transfers of funds to budgets of all levels and to off-budget funds;
Transfer of funds for the purpose of return - placement of loans (borrowings) deposits and payment of interest on them;
Transfer of funds for other purposes stipulated by law or agreement.
In accordance with the terms of the main agreement, payment orders can be used for prepayment for goods, works, services or for making periodic payments.
A payment request is a settlement document that contains a supplier's claim to a buyer to pay him a certain amount of money through the bank for the supplied material values, work performed, services rendered, as well as in other cases provided for by the contract.
The scheme of settlements with payment claims is shown in Figure 1.1.2.
Fig. 1.1.2. Payment Claims Settlement Scheme
Shipment of products by the seller.
Transfer of a payment request-order together with shipping documents.
Placement of shipping documents in card index No. 1 in the bank serving the buyer.
Transfer of the payment request-order to the buyer.
The buyer's execution of the payment request-order and its transfer 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 serving the buyer debits the amount of the payment from the buyer's account.
The bank serving the buyer sends payment 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 to their clients, respectively, account statements.
The check from the limited book is issued to the supplier simultaneously with the release of goods or the provision of services. The check must indicate which organization and in payment for which account or other document replacing it, the amount of the check must be transferred.
Submission of a check to the bank serving the check holder in order to receive payment is considered to be the presentation of the check for payment. The drawer does not have the right to revoke the check after the expiration of the established period for its presentation for payment. Checks are valid for 10 days, excluding the day they were issued.
The relations of the parties in the process of settlements by checks are presented in the form of a diagram in Figure 1.1.3.
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Figure 1.1.3. Settlement scheme by checks
1. To receive a checkbook, the buyer must submit to the bank: an application and a payment order for depositing a certain amount.
2. The bank issues a checkbook with the deposit of the limit amount.
3. The supplier transfers the goods to the buyer (ships the products, performs the work).
4. The buyer hands over the check to the supplier in payment for the goods or work performed.
5. The supplier sends the check to the bank for payment.
6. The supplier's bank sends the documents for payment to the buyer's bank.
7. The buyer's bank transfers funds to the supplier's current account.
At the end of the validity period, checkbooks are handed over 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 settlement is most often used for single-city settlements, especially for settlements with transport organizations.
Letter of credit is an order of the buyer's bank branch to the supplier's bank branch to open a special letter of credit account for immediate payment to the supplier on the conditions provided for in the letter of credit 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 between the supplier and the buyer. The peculiarity of the letter of credit form of settlements is that payment of payment documents is made at the location of the supplier immediately after the shipment of the products.
Letter of credit form of payment is applied when it is established by the contract. The document flow diagram for a covered letter of credit is shown in Figure 1.1.4.
Figure 1.1.4. Document flow in case of letter of credit settlement
1 - letter of credit;
2 - order to open a letter of credit;
3 - notice of opening a letter of credit;
4-shipment of products and sending the relevant documents;
5 - presentation of a register of invoices for immediate payment.
Payments under the letter of credit are made during its validity 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 presented by the supplier, certifying the shipment of goods.
Thus, the accounting of funds occupies one of the most important places in the accounting system at the enterprise. In order to improve the efficiency of operations in market conditions, enterprises need to fulfill the main tasks facing the accounting of cash and settlements. First of all, it is necessary to ensure timely and correct documentation of cash flow transactions and settlements. Equally important is the operational, day-to-day control over the safety of cash and securities in the cash desk of the enterprise, as well as control over the use of funds strictly for the intended purpose, over correct and timely settlements with the budget, banks, personnel, over compliance with the settlement forms established in agreements with customers. and suppliers.
1. 2 Organization of accounting of banking operations
To account for non-cash settlements in the currency of the Russian Federation, accounts 51 "Current accounts", 55 "Special accounts in banks" and 57 "Transfers in transit" are used.
In accordance with the Chart of Accounts for the financial and economic activities of enterprises and the Instructions for its application, account 51 "Settlement accounts" is intended to summarize information on the availability and flow of funds in the currency of the Russian Federation on the organization's settlement accounts opened with credit institutions.
The balance of account 51 indicates the availability of the amount 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 settlement accounts of the organization. The credit of account 51 "Settlement accounts" reflects the write-off of funds from the settlement accounts of the organization. Accounting for cash flows on account 51 is organized using subaccounts.
Analytical accounting for account 51 "Settlement accounts" is maintained for each settlement account.
Examples of basic accounting entries for the receipt and write-off of funds to the current account are presented in tables 1.2.1. and 1.2.2.
When conducting accounting in the journal-order form, the operations recorded on the credit of account 51 are reflected in the journal-order No. 2. The 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 transactions on account 51 debit
|
the name of the operation |
Corresponding accounts |
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|
Account debit |
Account credit |
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|
Cash was deposited to the current account from the organization's cash desk |
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|
Cash received from the buyer |
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|
Funds received under a short-term, long-term loan agreement, credited to the current account |
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|
Funds have been credited to the current account as a contribution to the authorized capital |
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|
Funds have been credited to the current account for the products (goods, services) sold |
The basis for filling out the journal-order No. 2, statement No. 2 and other similar registers are bank statements from the personal account of the organization on the balances and cash flows on 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 in the territory of the Russian Federation and abroad in letters of credit, checkbooks, other payment documents (except for promissory notes), on current, special and other special accounts, as well as on the movement of funds for targeted financing in that part of them that is subject to segregated storage.
Sub-accounts can be opened to the active account 55 "Special accounts in banks":
55-1 "Letters of Credit";
55-2 "Checkbooks";
55-3 "Deposit accounts"
55-4 "Corporate bank cards, etc." and etc.
The procedure for making settlements with a letter of credit is regulated by the Central Bank of the Russian Federation.
Table 1.2.2.
Examples of typical transactions on account 51 credit
|
the name of the operation |
Corresponding accounts |
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|
Account debit |
Account credit |
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Funds withdrawn from the current account are credited to the organization's cash desk |
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|
The debt to the supplier was repaid by non-cash funds, an advance was issued to the supplier |
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Funds were debited from the current account in repayment of a short-term, long-term loan and interest on it |
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|
Taxes and dues paid to the budget from the current account |
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|
Wages of employees transferred from the current account |
Crediting of funds to letters of credit is reflected in the debit of account 55, subaccount 2, and the credit of accounts 51 “settlement accounts”, 52 “Currency accounts”, 66 “Settlements on short-term loans and borrowings” and other accounts.
As the 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 to restore the account from which they were previously transferred, and are debited from the credit of account 55 to the debit of accounts 51, 52, 66 or other accounts.
Analytical accounting for subaccount 55/1 is carried out for each issued letter of credit.
On subaccount 55/2 “Checkbooks” take into account the movement of funds in the checkbooks. The procedure for making settlements by checks is regulated by the bank.
The issued checkbooks reflect the debit of accounts 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 different debtors and creditors” or other accounts (according to bank statements). The amounts of checks issued but not paid by the bank (not presented for payment) remain on account 55/2
The amounts of the remaining unused checks and those returned to the bank are debited 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 carried out for each received checkbook.
On subaccount 55/3 “Deposit accounts” take 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 accounts 51 “Current accounts” or 52 “Currency accounts”. When the credit institution returns the deposit amounts, reverse accounting entries are made.
Analytical accounting for subaccount 55/3 "Deposit accounts" is conducted for each deposit.
On separate sub-accounts of account 55, the movement of funds of targeted financing (receipts) separately stored in the bank is taken into account: 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); government subsidies, etc.
Branches, representative offices and other structural units that are part of the organization and allocated to an independent balance sheet, for which current accounts are opened in local banks for the implementation of current expenses, reflect the movement of these funds on a separate subaccount to account 55.
The presence and movement of funds in foreign currencies are recorded on account 55 separately.
Thus, non-cash settlements are settlements carried out without the use of cash, by transferring funds through accounts with credit institutions and offsetting 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, it is necessary to pay great attention to control over the accounting of funds in the accounts of enterprises.
2. The current accounting systembanking operationson the example of an enterprise
2.1 GeneralcharacteristicLLC "United Trading System"
The topic of the course work is considered on the materials of the company "United Trading System". The main activity of United Trading System LLC is the organization of wholesale trade in industrial chemistry.
LLC "United Trading System" is a legal entity, has a round seal and stamps with its name (logo), its own trademark, current and other bank accounts, other details required for economic and other activities; keeps accounting and statistical reporting.
LLC "Edinaya Torgovaya Sistema" has full economic independence in matters of determining the form of management, making economic decisions, selling goods, setting prices for goods and services, wages, distribution of profits
The office of United Trading System LLC is located at the address: 121351, Moscow, Ivana Franko st., 48, building 1.
The main objectives of United Trading System LLC are:
Extraction of profit;
Maximum saturation of the consumer market with goods;
The subject of activity of LLC "United Trading System" is the implementation in the manner prescribed by law of financial, commercial and other activities provided for by the Charter.
Organization of accounting in United Trading System LLC is carried out as follows:
1) Accounting at the enterprise is maintained by the accounting service, which is its structural unit. The accounting service is headed by the chief accountant.
2) To ensure the rational organization of accounting, it is of great importance to develop a plan for its organization.
3) The plan of the organization of accounting consists of the following elements: plan of documentation and workflow; inventory plan; chart of accounts and their correspondence; reporting plan, plan of technical registration of accounting; plan for organizing the work of accounting employees.
4) The accounting apparatus of the organization is concentrated in the main accounting department and it maintains all synthetic and analytical accounting based on 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
Cashless payments at the enterprise United Trading System LLC are regulated by the Central Bank's Regulation "On non-cash payments in the Russian Federation" (approved by the Central Bank of the Russian Federation on 03.10.2002 N 2-P) (as amended on 11.05.2008).
LLC "United Trading System" has a settlement account No. 40702810700000002408 in OJSC CB "SDM-Bank", corr. account 30101810600000000685, BIK 044583685.
Synthetic accounting of transactions on the current account, the accounting department of the company "United Trading System" is, in accordance with the chart of accounts, on the active account 51 "Current account".
The debit of account 51 "Current account" reflects the balance of funds at the beginning of the month and the receipt of funds during the month, and for a loan - the expenditure of funds from the current account.
For accounting of transactions with account 51 "Settlement account", there is a journal-order No. 2 "Settlement account", which reflects the turnovers on the account's credit for the month. The debit of the account keeps records in statement No. 2. All entries in the journal-order No. 2 are kept on the basis of bank statements from the current account and the documents attached to them received from other enterprises, on the basis of which the funds were debited or credited, as well as documents issued by the United Trading System LLC enterprise.
An extract from the current account is a copy of the company's personal account opened for it by the bank. It reflects the movement of funds in the current account of the company.
The statement indicates:
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 debited;
Corresponding account - the code of the bank's accounting department, which encodes the financial operations of the enterprise;
Debit and credit amounts;
Remaining balance as of the date of checkout.
An extract with the attachment of supporting documents is handed over to the enterprise United Trading System LLC every day.
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 the amounts of loans to be repaid without issuing payment orders;
debit of account 58 ("Financial investments") credit of account 51 - when placing, respectively, long-term or short-term loans. When loans are repaid, a reverse posting is made. When interest is received, the borrower's debt accounts are credited (as a rule, account 76) and account 51 is debited. The amounts of interest receivable are debit the account of the debt and the credit of the profit and loss account at the time the right to such receipt arises;
On October 10, 2008, the bank received a payment request for writing off from the United Trading System LLC organization for payment of 120 thousand rubles for the shipped goods. The documents were received at the operational time. The bank account agreement provides for the submission of documents by courier on the day of receipt. The date of acceptance 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 indicated in the request. On October 14, the organization presented a complete refusal of acceptance due to the fact that the goods were not delivered and the delivery contract with the recipient of the funds was not concluded. The bank refused to accept the application for refusal of acceptance due to the fact that the acceptance period had expired.
Of course, in this case, the last entry does not deduct taxable profit. If, in the future, the excessively written off money will be returned, then only 10 thousand rubles should be included in the tax base for income tax. (the difference between the amount received and the amount that was previously actually taxed). As a rule, the withholding amounts are not returned to the employee, since the collection is, in essence, a punishment for the violation committed.
As for the improvement of operations on the current account, serious changes should affect the organization of the mechanism of non-cash payments. Everyone knows that the higher the turnover of funds, the more profit a company gets in a short period of time in the competition for customers. One of the possible options for optimizing the accounting of banking operations is the installation of a terminal for accepting plastic cards.
First of all, you need to contact the bank. 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 of employees in the rules of servicing cardholders and processing transactions using cards;
Consumables for equipment;
Collection of payment documents;
Consultations in case of difficulties in the execution of card payment transactions, etc.
These are very favorable conditions, because the most important thing is that you do not have to spend money on expensive equipment and staff training. However, this does not mean that the rest of the conditions for the provision of services by banks are the same. So, it can differ:
The period during which the equipment will be installed for you (it can vary from three days to three weeks);
The term for transferring funds: the next day, within two days, from two to four days;
The size of the 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 conclude an agreement with it, in which all the necessary conditions will be spelled out.
An electronic terminal, the size of a telephone set, operates in the mode of transferring data in electronic form 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 the cashier.
Transactions carried out using plastic cards are regulated by law. The main document is the Regulation on the issue of bank cards.
According to clause 1.9 of the Regulation, settlements of a credit institution (acquirer) with trade enterprises (providing services) for transactions performed using payment cards are called acquiring.
The general order of acquiring can be represented as follows:
1) the buyer presents the card for payment;
2) the organization applies to the bank for confirmation of the card's solvency (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 firm 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 company minus its commissions.
For a merchant that has received a card for payment, it is important to make sure that the person who presented it is the true owner and to find out that there is enough money on the card to pay.
The first can be determined with the help of a card, since they all have a number of signs that make it possible to establish the identity of the owners (by checking the available data with the 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 designed to carry out transactions using payment cards;
Type of operation;
The date of its execution;
Transaction amount;
Operation currency;
Commission amount (if any);
Payment card details.
Documents sent to the bank, in accordance with clause 2.9 of the Regulations, are the basis for reflecting the amounts in the accounting records of the bank and organization and for making settlements. With regard to the timing, the named paragraph states that the debiting or crediting of funds for transactions performed using payment cards is carried out no later than the working day following the day the payment register or electronic journal is received by the credit institution.
The bank processes the information received and, after all interbank settlements 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 has been 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 CCP, the company is obliged to issue the buyer also a cashier's check. Checks for these transactions are made through to 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), however, they 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 25.12.1998 N 132). From the procedure for processing settlements using plastic cards, we will move on to the specifics of their accounting.
The proceeds for the goods paid with a plastic card are received already minus the bank's commission. At the same time, it is taken into account 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 the use of the Chart of Accounts ). After all, this revenue, like the proceeds from sales for cash (non-cash, on credit), is income from the usual type of activity (clause 5 of PBU 9/99).
The amount of payment for the bank's commission services in accordance with clause 11 of PBU 10/99 refers to other expenses of the enterprise and is recorded in the debit of subaccount 91-2 "Other expenses" in correspondence with account 57 "Transfers in transit". You can open two separate subaccounts to it:
57-1 "Funds transferred for collection to the current account";
57-2 "Funds transferred by the bank to the company's current account from bank cards.
accounting cashless check
With regard to VAT, we note the following: the day the service is provided precedes the receipt of money on the account, respectively, it is at this moment that VAT is charged. This follows from paragraph 1 of Art. 167 of the Tax Code of the Russian Federation, according to which the earliest date is the moment of determining the tax base for VAT - either shipment or payment.
Income tax. On the basis of paragraph 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 (on an accrual basis) or Art. 273 of the Tax Code of the Russian Federation (with the cash method).
Income from sales for tax purposes is recognized as revenue from the sale of goods (work, services), which is determined on the basis of all receipts associated with settlements for goods (work, services) sold, net of VAT (clause 1 of Art. 248, cl. p. 1, 2, article 249 of the Tax Code of the Russian Federation).
The amounts of the bank's commission in tax accounting are recognized as expenses related to production and sales (subparagraph 25 of paragraph 1 of article 264 of the Tax Code of the Russian Federation). The procedure for recognizing expenses when applying the accrual method is governed by clause 7 of Art. 272 of the Tax Code of the Russian Federation, in the case of using the cash method - pp. 1 p. 3 art. 273 of the Tax Code of the Russian Federation.
Also, as an improvement in bank operations, it is possible to propose to establish a non-cash form of settlements with personnel.
Article 136 of the Labor Code of the Russian Federation stipulates that wages are either paid to the employee at the place of work, or transferred to the bank account specified by the employee under the conditions determined by the collective or labor agreement.
The non-cash form of settlements with personnel is becoming more and more popular, since the use of plastic cards is beneficial both for the organization and for 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 over the organization of cash services for the company's employees;
Get rid of the queues for the salary;
Avoid the procedure for depositing money that is not demanded by employees;
Get rid of the problems of receiving, storing and transporting cash, as well as reduce overhead costs associated with their delivery;
Transfer salaries of employees to personal accounts within one banking day;
Use non-cash forms of payment (for example, in a canteen);
Use credit in the form of overdraft on the card account of employees of enterprises (organizations).
In turn, employees have the opportunity to:
Receive the required amount of cash at any ATM in the city at any time;
Cashless payment for goods and services;
Ensure the safety of funds in the bank account;
Overdraft loans on preferential terms.
Based on Art. 136 of the Labor Code of the Russian Federation, the issuance of wages in non-cash form is carried out only if the following conditions are met:
The employee has indicated the bank account to which the salary is to be transferred;
The collective or labor agreement provides for the conditions for the transfer of wages to a bank account.
First, it is necessary to check the collective and labor agreements for the content of the relevant norm in them.
And here the following options are possible:
In the collective and labor contracts there is no provision on the non-cash form of payment of wages;
The relevant agreements contain a condition for the payment of wages to the employee in non-cash form;
The employment contracts indicate specific bank accounts for the transfer of salaries.
In the event that it is required to supplement the collective or labor contracts with employees with appropriate provisions, it is necessary to obtain their consent.
In practice, a situation is possible when the form of payment of wages is not specified in the collective agreement. Some employees consider it more convenient for themselves to receive a salary at the cash desk of the organization and do not agree with the transfer of salaries to cards. At the same time, the administration refuses to issue wages in cash for the past month.
In accordance with paragraph 1 of Art. 421 of the Civil Code of the Russian Federation, citizens and legal entities are free to conclude agreements, therefore, forcing them to conclude an agreement with a bank is not allowed. An exception may be cases when the conclusion of a contract is provided for by the Civil Code of the Russian Federation, by law or by a voluntarily accepted obligation.
It follows from the above that the employer cannot oblige the employee to conclude 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 concludes an agreement on opening a bank account in the interests of the employee, then the transfer of wages to the 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 is not entitled to apply the non-cash procedure for issuing 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 differences over the establishment and change of working conditions: either in the form of an individual labor dispute, or in the form of a collective labor dispute (Ch. 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 the violated right to the labor dispute commission or to the 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 in the collective and labor contracts the possibility of a non-cash form of payment of wages is determined, then in this case a statement from the employee is required.
Some employers believe that if a non-cash form of payment of wages is provided for by a local regulatory act, then the 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 responsibility for refusal to receive wages in a non-cash form is illegal. If the employee is still dismissed, 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 absenteeism and compensate for the moral damage caused.
If the employer refuses to issue wages through the cash desk to an employee who has not received a bank card, then according to Art. 236 of the Labor Code of the Russian Federation, this will be regarded as a delay in the issuance of wages. For violation of the deadlines for the issuance 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) from 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 indicated in the employment contract. However, in this case, a statement is required with the employee's consent to receive a non-cash salary.
The next step after receiving the employee's written consent to transfer salaries to a plastic card is to choose a bank and conclude an agreement with a credit institution.
The conditions offered by individual banks for the implementation of "salary" projects may differ both in terms of the list of documents required for issuing cards, and in terms of the amount and types of payments for banking services.
Usually the bank charges three types of payments:
A one-time fee for opening card accounts (making, issuing cards);
Account maintenance fees (usually annual);
Commission directly for transferring salaries to employee cards.
Some banks do not charge a fee for the issuance of cards or their service to attract customers.
It is impossible to oblige an employee to conclude a bank account agreement: this contradicts the principle of freedom of contract (Articles 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 indicated by him. That is, the employer has the right to contact the bank and open bank accounts for all employees. The employer opens a bank account for his 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 has been concluded may waive the rights granted to them. If the employee waives the right provided by the bank account agreement, then the employer will not be able to transfer his salary to this account.
To open card accounts, most often you need to submit the following documents to the bank:
1) a list of proxies 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 profile signed by the head, chief accountant and certified by the seal of the organization;
4) agreements for each employee of the company on the provision and maintenance of a personal bank card, concluded by the bank with each cardholder;
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 a card is issued, signed by the head and sealed;
7) the schedule for the issuance of wages, certified by the head of the company.
If the company does not have a current account with the servicing bank, additional documents must be submitted:
A copy of the constituent document, depending on the organizational and 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 the head certified by the seal of the organization;
Extract from the Unified State Register of Legal Entities.
In addition to the copies, the original documents are presented to the bank.
There are three ways to transfer salaries to card accounts of employees, which are selected depending on whether a current account is opened with the issuing bank.
If accounts are opened with the same bank. In this case, the money is transferred from the organization's current account to the employees' accounts.
In accordance with clause 1.1.15 of the Regulation of the Central Bank of the Russian Federation dated 01.04.2003 N 222-P "On the procedure for making non-cash settlements by individuals in the Russian Federation", funds are transferred from an organization's account in favor of several employees who are customers of one bank in the total amount by a payment order of a legal entity using the register, which is transferred to the bank with a payment order for the transfer of funds. The register form is agreed by the bank and contains the following information:
Bank details;
Theoretical study of non-cash payments: essence, their main forms, sequence of payments, principles of organization and accounting. The procedure for accounting for non-cash payments: payment orders, letters of credit, checks, for collection. Bank statement.
term paper, added 12/01/2010
Opening a current account. Principles of organizing cashless payments in the Russian Federation. Settlements by payment requests, orders, letters of credit, collection. Synthetic and analytical accounting of foreign exchange transactions and settlement transactions.
term paper, added 03/19/2014
The value and principles of organizing cashless payments, characteristics of their main forms. Accounting for settlements by payment orders, payment requests, bills of exchange, checks and letters of credit. Peculiarities of payments by bank plastic cards.
term paper, added 08/19/2013
Accounting for cash in the cash desk of the enterprise, settlements with accountable persons. Documentation and accounting of various transactions on the current account. The procedure for opening a current account. Accounting for settlements with payment requests and collection orders.
thesis, added 07/02/2014
Settlement scheme for payment requests and collection orders. Formation of a cash flow statement in accordance with RAP, IFRS. Accounting records on the expenditure of funds from the cash desk of VOOI "Sintez". Accounting for transactions on the current account.
thesis, added 07/10/2013
The concept and principles of cashless payments in accounting, their legal regulation, basic forms and documents. Accounting for settlements by payment orders, claims and collection orders. Deductions on letters of credit, bills of exchange and bank cards.
term paper, added 01/28/2011
Accounting for cash on current accounts in banks, on a foreign currency account. Accounting for exchange rate differences. Inventory of funds, cash desk. Registration of inventory results. Settlements for collection. Settlements by payment orders, checks, letters of credit.
term paper, added 05/24/2008
Types of cashless payments. Accounts for accounting liabilities. The sequence of registration of settlement transactions. Settlements by payment orders, requirements. Accounting for settlements with buyers and customers, with accountable persons, with personnel for other operations.
abstract, added 02/21/2015
The essence of cash flow. Types of cashless payments. Research of accounting and analysis of cash flow in commercial organizations in modern market conditions. Organization of accounting of funds in Niagara LLC.
thesis, added 04/11/2012
Accounting for cash and settlements at the enterprise: the procedure for conducting cash transactions, settlements by orders, letters of credit and checks. Documentation and accounting of the receipt of fixed assets and depreciation deductions. Bookkeeping.
