Introduction

Free funds of individuals and legal entities are accumulated on bank accounts. Cash on current accounts is the property of individuals and legal entities - the owner of the account, which he has the right to dispose of at his own discretion.

The purpose of this work is to study the accounting of funds in bank accounts.

Subject of study. Organization of accounting on bank current accounts

Object of study. Organization accounting current account transactions

To achieve this goal, the following tasks are defined:

1. Consider the organization of accounting for settlement transactions;

2. Consider accounting for transactions on settlement accounts in a bank;

3. Determine the cases of suspension of operations on the current account.

1. Theoretical aspects accounting for transactions on current accounts in banks

1.1 The concept of a current account, the procedure for opening it and types

1.2 Organization and regulation of cash flow accounting

Account 50 "Cashier" is used to account for cash transactions at the cash desk of the organization, account 51 "Settlement accounts" is used with cash on current accounts. The receipt of funds is accounted for by the debit of these accounts in correspondence with the accounts for recording the sources of their receipt, and the disposal of funds - by credit.

The procedure for accounting for funds in a foreign currency account and other assets whose value is expressed in foreign currency is determined by the Accounting Regulation "Accounting for assets and liabilities whose value is expressed in foreign currency" RAS 3/2006.

For almost 1.5 years there has been a "new" procedure for conducting cash transactions. However, many organizations have not yet reorganized and continue to work by inertia, based on the requirements of the "old" order.

The "new" procedure refers to Bank of Russia Ordinance No. 3210-U dated March 11, 2014 "On the procedure for conducting cash transactions by legal entities and the simplified procedure for introducing cash transactions by individual entrepreneurs and small businesses", which was put into effect on June 1, 2014.

Since ignorance does not exempt from responsibility, it will not be superfluous to recall the main documents regulating the accounting of funds.

Wages, temporary disability benefits are issued from the cash desk according to payroll or payroll statements signed by the head of the enterprise and the chief accountant.

1.3 Accounting for transactions on the organization's settlement account

The general scheme of cash flow on the current account is as follows:

Rice. 1. Scheme of the movement of funds on the current account

The main postings on the current account Vakhrushina M.A. Analysis of financial statements: textbook / M.A. Vakhrushina, N.S. Plaskov; ed. Dr. Econ. sciences, prof. M.A. Vakhrushina. - M.: KNORUS, 2015. - 367 p.

We have grouped the most popular entries on account 51 in table 1.

Table 1. Postings on account 51

2. Accounting for the movement of funds on the current account of LLC MC "Vizavi"

2.1 Organizational and economic characteristics of LLC MC "Vizavi"

Society with limited liability medical center "Vizavi" is located at the address: Samara region, city of Tolyatti, Oktyabrskaya street, 55 a.

This institution is a medical diagnostic and

The clinic employs a little less than a hundred people, the list includes: doctors, nursing staff, junior and auxiliary (accounting, programmers, lawyers, and so on). A large number of employees have higher education, academic degrees, 7 people have Ph.D. There are doctors who have been awarded medals.

The control system can be seen in detail in Figure 2 below.

Rice. 2. Organizational structure Management LLC MD "Vizavi"

The enterprise management structure is centralized, having a hierarchical, pyramidal structure, built on a functional basis. Bernstein V.G. Analysis financial reporting: textbook / V.G. Bernstein. - M.: Marketing, 2009. - 487 p.

LLC MC "Vizavi" keeps accounting records in the accounting service, which he manages, in accordance with job description, Chief Accountant. Structural accounting units are created according to the areas of accounting work.

As shown practical experience, in LLC MC "Visavi" a large share in accounting work occupies cost accounting and calculation of the cost of work performed.

In our opinion, organizational work accounting service can be revised: separate the cost accounting group into a separate accounting unit. Based on the information generated by this group, management accounting can be recommended.

The main form of accounting in LLC MC "Vizavi" is automated form using the programs of the "1C: Enterprise 8.2" complex, which is built in accordance with general principles organization of accounting in this form, taking into account the specifics of the organization.

Accounting in LLC MC "Vizavi" is conducted on the basis of the accounting policy.

The accounting policy of the organization is approved annually for the purposes of accounting and tax accounting. Organizational aspect accounting policy for 2017 contains the following:

operations are formalized by primary documents provided in the albums of forms approved by the head;

the list of documents drawn up at the time of the transactions and after the completion of the transactions is formed by the organization independently, approved in the appendix to accounting policy;

a working chart of accounts for accounting is formed on the basis of a standard chart of accounts, approved in the annex, for tax - it is formed independently;

reporting forms are applied in accordance with Order No. 66n dated July 2, 2015. Bernstein V.G. Analysis of financial statements: textbook / V.G. Bernstein. - M.: Marketing, 2009. - 487 p.

Methodological aspects include:

Fixed assets are recognized as assets with a maturity beneficial use more than 12 months and, in accordance with the cost criterion - 40,000 rubles.

For fixed assets and intangible assets the straight-line method of depreciation has been established.

- The amount of transport and procurement costs for the materials received is accumulated on a separate sub-account to account 10 "Materials".

- Disposal of inventories is carried out according to the average cost method.

- The cost of repair and construction work performed is formed for each order.

- General business and general production costs are distributed in proportion to the wages of the main production workers.

- The costs associated with the sale are distributed between the types of work, according to the proceeds from the repair and construction work.

The organization's funds are in cash, on a settlement account, and on a special account opened in the department of Sberbank of Russia.

Let's consider the main economic indicators of LLC MD "Vizavi" for 2013-2015. in table 1 based on analysis financial statements - balance sheet and income statement.

Table 2. Main economic indicators of LLC MD Vizavi for 2013-2015, thousand rubles

2.2 Documenting and accounting of cash transactions

Cash transactions - operations for the receipt, storage and expenditure of cash and monetary documents.

In LLC MC "Vizavi" the procedure and organization of accounting for cash transactions is carried out in accordance with the instruction of the Bank of Russia dated 11.03.2014 N 3210-U (as amended on 03.02.2015) "On the procedure for conducting cash transactions" and in accordance with the working chart of accounts, developed on the basis of the standard.

The working chart of accounts provides for the following sub-accounts for cash accounting:

- 50.01 - cash desk of the organization in rubles;

- 50.03 - monetary documents.

The workflow scheme for accounting for cash transactions in LLC MC "Vizavi" is shown in Figure 4.

Prior to the date of entry into force of the Federal Law "On Accounting" No. 402-FZ, LLC MC "Vizavi" used unified forms documents on cash flow accounting, approved by the State Statistics Committee of the Russian Federation.

Rice. 4. Scheme of document flow for accounting of cash transactions in LLC MC "Vizavi"

Consider on practical examples accounting for the receipt of cash in LLC MC "Vizavi".

Example 1. Under contract No. 53 dated January 15, 2015, payment was received from Medtekhnika CJSC for the work performed on the professional examination of employees in the amount of 44,500 rubles. (table 4).

Example 2. Based on advance report No. 56 dated February 6, 2015, the unused amount was returned to the cash desk of the organization from the accountable person Melnikov M.L. in the amount of 1700 rubles. (table 5).

Table 4 accounting records accounting for cash receipts from customers

2.3 Documentation and accounting of funds in bank accounts

LLC MC "Vizavi" opened a current account in the department of "Sberbank of Russia". The current account was opened after the state registration of a legal entity in 1996. In 2015, a special account was opened on which a deposit is placed for a period of 3 years.

Operations on the current account in accounting are reflected on the basis of bank statements issued for each day in which transactions took place on the client's account. Statements are processed as they are received by the accounting department of the organization in chronological order. They form the basis for accounting records.

In LLC MC "Visavi" non-cash payments are carried out using the "Client-Bank" program, for this the organization has digital signatures of the head and chief accountant.

The organization LLC MC "Vizavi" has not developed a workflow schedule for the movement of documents on a settlement and special account, therefore we recommend that this schedule be developed.

The workflow scheme for recording transactions on a current account in a bank at LLC MC "Vizavi" is shown in Figure 5.

Rice. 5 Scheme of document flow for recording transactions on a current account in a bank at LLC MC "Vizavi"

Example 10.22.02.2015, the organization's current account received payment from Verona LLC in the amount of 37,000 rubles. for the purchase of medicines (table 14).

Table 14

Accounting for current account transactions

Checking account transactions

Regulatory documents governing the maintenance of a current account

Accounting for funds on the current account of the enterprise - the main typical entries for write-off:

Managing account transactions

Maintaining company accounts

Accounting Money on the current account is maintained in order to ensure the correct reflection of settlement and cash, credit and other financial transactions organizations. The main legislative document for non-cash payments is the Regulation of the Central Bank of the Russian Federation under No. 2-P of April 12, 2001. To summarize data on ruble funds, account 51 is used " Settlement accounts”, for currency - account 52 “Currency accounts”. Consider the procedure for the formation of typical postings for accounting for transactions on a current account and the features of a synthetic, as well as analytical accounting.

According to the Chart of Accounts ( approved by Order under No. 94n dated October 31, 2000), synthetic accounting of transactions on the current account is carried out by entering operations in the order of calendar priority to active accounts 51, 52. The following supporting documents are the grounds for reflecting information:

Company bank statements.
Payment orders/claims.
Cashier's checks.
Collection.
Others.

At the same time, analytical accounting of operations on the settlement account is carried out separately for all current accounts of the enterprise. A debit means an increase in funds, a credit means a write-off of money / a decrease in the balance. Each typical posting must be accompanied by primary documentation, which is a confirmation of the facts economic activity organizations.

Note! Additionally, account 55 “Special Accounts” can be used, designed to record the movement of monetary documents in the form of checks, letters of credit, deposits, etc. Accounting for this account is carried out similarly to ordinary settlement accounts.

Accounting for cash on the company's settlement accounts, including separate divisions and branches, is maintained by a responsible officer. Below are credit transactions on account 51.

Receipt to the current account - postings:

Type of operation	Debit	Credit
Deposited cash from the company's cash desk, including through collection
Repaid a loan issued to another legal entity
Returned the previously listed advance from the supplier
Received payment for the product from the buyer
Received a loan - short-term / long-term		66/67 depending on the term
Received compensation from the FSS
Contributed part authorized capital as a contribution from the founder

Type of operation	Debit	Credit
Cash withdrawn by check from bank account to cash desk
Paid goods to the supplier
The advance received from the buyer is transferred back
The received short-term/long-term loan is repaid
Accrued taxes/advance payments transferred to the budget

The accrued salary is transferred to the cards of the staff
Money was transferred to the cards of employees in the account
Listed accounts payable for services without VAT

In order to control the movement of non-cash ruble, currency and special funds, the formation of postings must be carried out daily. The shelf life of the primary banking documentation(according to Article 29 of the Law No. 402-FZ) - 5 years.

When opening a bank account, the organization must know what operations can be carried out on it and how to reflect them in the accounting. The latter is handled by an accountant, who is responsible for the procedure for maintaining a current account and account operations at the enterprise.

Any transaction made on a bank account must be documented. Papers are required to secure the conduct of the operation itself through a credit institution, as well as confirming it special purpose. The first are issued by the bank, and the second appear in the activities of legal entities. In the article, we will analyze these types of documents in more detail, as well as the features of conducting operations on the account.

Select current account

The operations of opening, maintaining and closing an account are carried out by a bank employee. At the same time, LLCs and individual entrepreneurs entering into agreements for amounts up to 100,000 rubles do not need to maintain a current account. All transactions are carried out using cash.

If there is an account, cash flows are posted to it through:

write-offs (cash withdrawal to an authorized person or transfer to another account);
enrollment (cash deposit or transfer from third parties).

Write-off of funds is carried out on the initiative legal entity based on relevant documents. An important condition for this is a sufficient amount of funds in your account. If there are not enough of them, but you need to carry out several operations, then the money is transferred by the bank in the following order:

Write-off according to executive documents (this may be compensation for damage to health or payment of alimony);

Payment of wages to employees;

Transfers to the budget and state funds;

Write-off by writ of execution other areas (for example, debt repayment, payment of collateral, etc.);

Other write-offs in order by calendar dates.

If it is necessary to transfer funds from the account to purposes within the same queue, debits are made based on the dates on which the documents with the request for payment were received. Earlier dates are charged promptly.

An authorized representative of a legal entity has the right to carry out most operations on the account independently through Personal Area on the bank's website. With its help, the following actions are carried out:

preparation of payments and transfer of documents to the bank for further money transfer;
receiving copies of electronic payments on the receipt of funds to the accounts of counterparties;
obtaining a statement for a certain time on the account;
make settlements with business partners and government bodies in real time.

An account can be closed on the initiative of:

legal entity who opened an account;
banking organization(based on the decision of the court authorities. For example, if there are no actions on the account during the year or there is a shortage of money on the account required to service it).

According to the law, any enterprise has the right to have at the same time, which can be opened even in different banks. Credit institutions act as intermediaries in cashless transfer transactions between counterparties. They maintain settlement and current accounts. The former are intended for active debiting and crediting, and the latter for storing own funds.

For implementation bank transaction an authorized person from the company is obliged to provide a document with the marks of the manager and the chief accountant, that is, those who are indicated in the sample card. Such documents include:

announcement for cash deposit and receipt marked by the bank(these papers are required when crediting cash to the account);
checks(provided for the use of cash for the purpose of paying salaries to employees, household expenses, hospitality expenses, etc. At the same time, a stub remains in the book of checks, indicating the operation performed);
payment order(it becomes necessary for non-cash transfer of money in favor of counterparties. The payment indicates the rationale for the transfer of money on the basis of contracts, various invoices or acts of services rendered and other papers);
payment request(compiled by the seller of the goods and sent to the buyer upon shipment. This document is sent to banking organization payer under the agreement to write off the payment if there is the necessary balance on the account);

Maintaining a bank account also involves giving them on a regular basis. The frequency of its compilation is indicated in the contract for opening an account. This document plays an important role in analytical accounting. The accountant must indicate the company's turnover in the order journal No. 2, as well as maintain a statement No. 2a.

Each designated operation must have a documented justification. All cash flows from statement to without fail are included in internal reporting. This is important for the literacy of bookkeeping, as well as paying taxes.

In order to make settlements with the bank, the organization must reflect them in the financial statements. For this, special wiring is used. For example, when opening an account for legal entities, the following data will be reflected in the internal documentation:

The process of transferring money in favor of the bank is indicated as follows:

Withdrawn cash from the current account is credited to the cash desk of the organization. Also, the money received from the cash desk is subsequently credited to the current account. In these cases, the following transactions will be reflected:

Issues of maintaining current accounts of legal entities are regulated at the legislative level. The activities of banks are built on strict compliance with the points specified in the regulations. These include:

law "On accounting» 129-FZ;
Order of the Ministry of Finance No. 94n;
Civil Code of the Russian Federation;
Tax Code of the Russian Federation;
Regulation on non-cash payments from 2002;
Instruction of the Central Bank of the Russian Federation No. 111-I;
Instruction of the Central Bank of the Russian Federation No. 1676-U;
115-FZ.

These legislative documents fully regulate the activities of banks, as well as their clients in relation to the maintenance of current accounts. They reflect the processes of opening, closing and conducting various operations on accounts. If the activities of banks do not comply with the provisions of regulations, the Central Bank of the Russian Federation revokes their license. Illegal actions of legal entities related to account transactions are punished up to criminal liability.

Select current account

The enterprise has the right to open settlement and other accounts in any bank to store free cash and carry out all types of settlement, credit and cash transactions. Enterprises that have separate non-self-supporting subdivisions (shops, warehouses, branches, etc.) outside their location, at the request of the owner of the main account, settlement subaccounts can be opened to credit revenue and make settlements at the location of these subdivisions.

To open a current account, an organization must submit the following documents to a bank institution:

– an application for opening an account of the established form;

– notarized copies of the charter of the organization, memorandum of association and registration certificate;

- certificate of the tax authority on the registration of the organization as a taxpayer;

– copies of documents on registration as payers in Pension Fund RF and to the Fund for Mandatory health insurance;

- a card with sample signatures of the head, deputy head and chief accountant with an imprint of the seal of the organization for prescribed form, notarized.

If there is no chief accountant in the organization, only the head of the organization signs the card. IN government organizations Signatures of the head and chief accountant can be certified by higher organizations.

In the event of a temporary absence of a seal from the established organization, the head of the bank allows, within the period necessary for the manufacture of the seal, to submit documents to the bank without a seal imprint.

Foreign legal entities (non-residents) can open ruble accounts only at the location of their representative offices and branches in the manner prescribed by a special instruction.

The bank concludes a service agreement with the company and assigns a current account number, on which free cash is concentrated and almost all payments are made.

After opening a current account, in order to obtain a permanent certificate of registration, the company must deposit half of the authorized capital into the current account and submit a relevant certificate from the bank to the district administration.

From the current account, the bank pays the obligations, expenses and orders of the organization carried out in the manner of non-cash payments, and also issues funds for wages and current economic needs. Operations for crediting amounts to or debiting from a current account, the bank performs on the basis of written instructions from the owners of the current account (money checks, cash deposit announcements, payment orders) or with their consent (payment of payment requirements of suppliers and contractors). The exception is payments collected in an indisputable manner by decision of the State Arbitration Court, the people's court, tax or financial authorities. In an indisputable manner, payments not made on time in the state budget, off-budget funds, social funds, for customs procedures, payments under executive and equivalent documents. The bills of energy and heat supply and water supply and sewer organizations are paid without acceptance.

If the funds on the account are insufficient, funds are debited from the account in the sequence determined by the Civil Code of the Russian Federation (Article 8.55):

- on executive documents providing for the transfer or issuance of funds from an account to satisfy claims for compensation for harm caused to life and health, as well as claims for alimony;

- on executive documents providing for the transfer or issuance of funds for settlements on the payment of severance pay and remuneration of persons working on employment contract, including under a contract, on the payment of remuneration under an author's agreement;

- according to payment documents providing for payments to the budget and extra-budgetary funds;

- on executive documents providing for the satisfaction of other monetary claims;

- for other payment documents in the order of calendar priority.

Write-off of funds from the account for claims relating to one queue is made in the order of the calendar order of receipt of documents.

The bank makes the receipt and issue of money, non-cash transfers according to documents of a special form. The main documents for cash payments are:

- a cash check submitted to the bank for withdrawal from the company's current account of the amount of cash indicated in it;

– an announcement for a cash deposit – is submitted to the bank when making a cash deposit to the current account.

Cashless payments are drawn up, as noted, as follows: payment order; payment request-order; settlement check.

Settlement documents (payment orders, payment requests-orders, settlement checks) must correspond established requirements and contain:

- name of the settlement document;

- number of the settlement document;

- the date of issue of the settlement document (the day and year are indicated in numbers, the month - in words);

- details of the payer - the name of the payer, the number of his bank account, the name and number of the payer's bank;

- details of the recipient of funds - his name, number of his bank account, name and number of the recipient's bank;

– purpose of payment (not specified in the check);

– payment amount in figures and words;

- signature and seal on the first copy of the settlement document on the first copy of the order.

Payment orders are issued using technical means in one step under a carbon copy or by duplicating the originals in the required number of copies. Checks are written by hand in ink or ballpoint pen.

Settlement documents are accepted by the bank for execution regardless of the amount indicated in them.

For the organization of non-cash payments, the following conditions are met:

- the bank keeps the company's funds on its account, credits the amounts received to these accounts, executes orders for their transfer and issuance from the accounts, as well as for conducting other banking operations provided for banking rules and contract;

- funds are debited from the company's account by order of the account holder;

- all payments from the company's account are made in the order determined by the head of the enterprise, unless otherwise provided by law;

- forms of settlements between the payer and the recipient of funds are determined by the contract;

- mutual claims for settlements between the payer and the recipient of funds are considered by the parties in the prescribed manner without the participation of banking institutions;

- claims against the bank related to the performance of banking operations are sent by the enterprise to the bank that committed the violations;

– filing a complaint and filing a claim do not suspend operations on the account;

- for untimely (later the next day after receipt of the relevant document) or incorrect debiting of funds from the owner’s account, as well as for untimely or incorrect crediting of amounts due to the owner, enterprises have the right to demand from the bank to pay in their favor a fine of 0.5% of the late credited (written off) amount for each day of delay, unless otherwise agreed in the agreement between the bank and the account holder.

Within the terms established by the bank (most often, daily), the company receives from the bank an extract from the current account, which is a list of all operations performed on the current account of the enterprise during the reporting period. The bank transfers to the enterprise primary documents, in accordance with which the funds are credited or debited. The bank statement replaces the analytical accounting register and serves as the basis for accounting records.

The funds of the enterprise stored on the current account are accounted for on the active synthetic account 51 "Settlement account". In the debit of this account, the receipt of funds to the current account is recorded, in the credit - the decrease in funds in the current account. The basis for entries on the current account are bank statements with supporting documents attached to them.

In addition to accounts 50 and 51, the new Chart of Accounts provides for the use of account 55 “Special Bank Accounts”. It takes into account the availability and movement of funds in domestic and foreign currencies in letters of credit, checkbooks, other payment documents (except bills of exchange) on current, special and special accounts, as well as the movement of funds for targeted financing in the part that is subject to separate storage.

Sub-accounts can be opened for account 55: 55-1 "Letters of credit", 55-2 "Checkbooks", etc.

The procedure for settlements in the form of letters of credit is regulated by central bank RF. The transfer of funds to letters of credit is reflected in the debit of sub-account 55-1 and the credit of accounts 51 "Settlement account", 52 "Currency account", 90 " Short term loans banks”, etc. As letters of credit are used, they are written off from the credit of subaccount 55-1 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 debited from the credit of account 55 to the debit of accounts 51, 52, 90 or other accounts. Analytical accounting for sub-account 55-1 is carried out for each issued letter of credit.

On sub-account 55-2 "Checkbooks" take into account the movement of funds in checkbooks. The procedure for making payments by checks is regulated by the bank, issued check books are reflected in the debit of sub-account 55-2 and the credit of accounts 51, 52, 90 and other similar 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 similar accounts (according to bank statements). Amounts on issued checks, but not paid by the bank (not presented for payment), remain on subaccount 55-2. The amounts on the remaining unused checks and those returned to the bank are written off from the credit of subaccount 55-2 to the debit of accounts 51, 52, 90 or other accounts. Analytical accounting for sub-account 55-2 is carried out for each received checkbook.

On the sub-accounts of account 55, the movement of special-purpose financing funds stored separately in the bank is taken into account: funds received for the maintenance of special institutions from parents and other sources; funding capital investments; funds accumulated by the organization and spent by it from a separate account; government subsidies, etc.

Branches and structural units, which are part of the organization and allocated to an independent balance sheet, which have current accounts opened in local banking institutions for current expenses, reflect the movement of these funds on a separate sub-account to account 55.

The presence and movement of funds in foreign currencies are taken into account on account 55 separately. Analytical accounting for this account should provide data on the availability and movement of funds in letters of credit, check books, etc. in the country and abroad.

Since, keeping the funds of enterprises, the bank is the debtor of the enterprise, account 51 “Settlement account” in the accounting of the enterprise is active, balances and credits to the current account are recorded in the debit of this account, write-offs are credited. For a bank, an enterprise is a creditor, therefore, on a personal account and, accordingly, on a copy from it - an extract from a current account, the receipt of funds is recorded as a credit, and spending - as a debit. When processing statements, it is necessary to remember this feature and carefully transfer entries from the debit of the statement to the credit of account 51, from the credit of the statement to the debit of account 51.

When processing an extract, its fields are filled with account numbers corresponding to one or another operation with account 51, and on primary documents - a serial number in accordance with the extract.

Between enterprises, institutions, organizations, settlements are carried out mainly in non-cash form. Non-cash payments are made by transferring (transferring) funds from the payer's current account to the recipient's account using credit or settlement banking operations. At the same time, the relevant institutions of banks act as intermediaries in settlements between organizations.

Relevance of the topic term paper is confirmed by the fact that the bank account is used by legal entities for receiving and transferring cash, making all types of non-cash payments: receipt of funds for the sale finished products, performed works and services, loans, credits, payment to suppliers, repayment of debts to the budget, etc.

A current account in a bank is an account of a legal or natural person, which is necessary for storing money and making cash settlements. Its main advantage is the possibility of operational management of funds. Everyone needs to know what a current account means, what types there are and how to choose the right bank to open it. modern man. Definition Many new entrepreneurs are wondering what a current account is for and whether it is necessary to open one. It is intended for carrying out by a legal entity of any cash transactions. It is rare that this type of service is used for long-term storage of funds. However, this type of handling of money is also possible.

At the same time, a legal entity has the right to open a current account for its non-independent units. But in this case, it will be intended only for crediting money coming from conducted business transactions divisions - sale of goods, provision of services, etc. Subsequently, these funds are credited to the main account of the legal entity. R / s is needed for legal entities to use it for:

settlements with credit organizations for loans and interest; settlements with personnel for their wages and other social payments; transfer of payments according to the decision executive bodies who are entitled to collect funds in this way; other various settlement operations. The balance of the account is available funds that are available to its owner.

In Russia, 20-digit account numbering is used. This is a kind of numerical code that contains unique information about the company. This code can be divided into five main groups: the first group is the first five digits, which show which variety the account belongs to; the second group is the following three digits that determine the currency in which the account is opened (this code is indicated in accordance with the accepted all-Russian classification); the third group is the next one digit containing the unique key; for its calculation, the account itself and the BIC of the bank are used, then this figure is determined by a certain algorithm; the fourth group is the next four digits related to the division of the bank in which it is opened; the fifth group is the next seven digits containing the personal account number. The account number is indicated as a digital abbreviation, that is, without detailed decoding.

The concept of “settlement account details” includes all the attributes necessary for carrying out transactions with money, namely: the full name of the company; the number of the current account; the full and abbreviated name of the bank; TIN; BIC; K / s; KPP. If r / s, for example, for some reason has changed (more precisely, its details have changed), you should immediately notify all partners with whom monetary relations have been established. However, even if payments are sent using outdated details, they will still be returned back. The only negative is the duration of all these operations (up to seven business days).

Accounts can be of several types, depending on the purpose for which they are opened. Conventionally, they can be divided into three basic groups: Current. It is opened either by non-profit companies or individuals. The main purpose is to deposit funds from other companies or individuals, cash withdrawal, cashless payments, etc. Its variation is a current account, which is intended for mutual settlements related to the economic activities of companies.

current account bank accounting accounting

That is, the bank's current account is used for work - transferring wages, paying various bills, making payments, etc. Card. Through it, you can carry out, for the most part, the same operations as through a current account. But there is a fundamental difference - there is no need to contact the bank every time, but you can carry out all transactions at the nearest ATM. That is, a significant part of personal time is saved. Card accounts, in turn, are divided into credit and debit. Moreover, credit is often used as one of the varieties of credit. It is this form that allows you to correctly plan the expenditure of funds and further payments on repayment this loan. Depositary (more popular name - deposits). Their main purpose is to store and increase money. And for its discovery and maintenance bank commission not charged. Apart from basic types, there are other accounts, for example, loan (accounting for all loans issued and their repayment), currency (settlements in foreign currency and transfers to other countries), etc. This is how the classification of bank accounts looks like. However, this classification is not final and has many varieties.

To open a bank account you need: Preparation of documents. They are prepared by a legal entity in accordance with the current instructions of the Bank of Russia. Two packages of documents are being prepared - original and copies certified by the head. You also need to prepare a card with sample signatures strictly in accordance with the form established by the instruction of the Bank of Russia. After submitting all the documents to the bank, an agreement is concluded to open a current account. Distribution of notifications. After opening settlement accounts in banks, each of them must be notified tax service at the place of registration of the company. Notification occurs by sending a notice by mail in a specially established form. The deadline for providing this information is seven working days. If this information is not provided in a timely manner, the company faces a fine of 5,000 rubles.

Choosing a bank is a responsible step, because it is from right choice financial institution The efficiency and convenience of the company's work largely depend on it. It is recommended to make a choice based on the following criteria: Reliability. The more reliable the bank, the safer your funds will be and the calmer your nerves. Worth giving preference financial structures who have been operating on the market for more than 10 years and have a fairly developed branch network, since this indicator indicates a stable position of the bank. RKO cost ( settlement and cash services). The RKO procedure is carried out on the basis of Russian legislation. But the cost of RKO in different banks can vary significantly. It consists of the cost of: discovery; monthly service; additional services(for example, Internet banking). Information about the bank's tariffs can be found either on its official website or directly at the bank itself.

To account for operations with foreign currency in cash, separate sub-accounts account 50 "Cashier" are used, to account for operations with foreign currency on foreign currency accounts, account 52 is used. Currency accounts". Accounting for cash and non-cash funds in foreign currency is carried out in rubles at the exchange rate of the Central Bank of the Russian Federation on the date of the transaction with foreign currency and simultaneously in the appropriate currency.

Accounting for the movement of funds in letters of credit, check books and other payment documents is carried out using account 55 "Special accounts in banks". Paid transport tickets, stamps, vouchers are accounted for on account 50 "Cashier", subaccount 50-3 "Money documents". It should be noted that in Russian accounting, as part of its development and reform, taking into account the changing business conditions, the concept of cash equivalents has now appeared.

Until that moment, all organizations worked, guided by the norms of the "Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia in the territory Russian Federation"(approved by the Bank of Russia on October 12, 2011 No. 373 - P). New order did not carry drastic changes, like its predecessor, but it greatly simplified life individual entrepreneurs and small businesses. Because of these "minor" changes, many legal entities did not consider it necessary to make changes to their internal documents regulating, for example, the calculation of the cash balance limit. Which, in turn, may entail sanctions established by Article 15.1 of the Code of Administrative Offenses of the Russian Federation.

These include: Civil Code RF, tax code Russian Federation, Code of administrative offenses, Federal Law of "On Accounting", Federal Law "On the use of cash registers in the implementation of cash settlements with the population", Instruction of the Central Bank of the Russian Federation of 07.10.2013 No. 3073-U "On the implementation of cash settlements". Thus, it can be said that regulatory accounting funds are sufficient. This is due, first of all, to the fact that they are an extremely important component of any economy.

Cash - funds in the form of cash held in the cash desk of the enterprise and with accountable persons, on bank accounts, issued letters of credit, checkbooks, on special and deposit accounts. Cash is the only kind working capital having absolute liquidity, that is, the immediate ability to act as a means of payment for the obligations of the enterprise. It should also be noted that the issue of conducting cash transactions is not in a static state, being constantly subject to discussions, changes and additions by both the legislative and tax authorities, which very closely monitor the observance of cash discipline.

The forms of primary accounting documents And accounting registers: incoming cash warrant(PKO), expenditure cash order (RKO), cash book, accounting book, payroll and payroll. Upon receipt of money at the cash desk, the cashier and Chief Accountant sign the PKO and the receipt for the PKO, on which the seal of the organization is affixed. The receipt is given to the depositor of cash with an attached cash receipt.

Upon completion of the shift, the cashier takes a 7-report and writes the data to the journal of the cashier-operator. All cash transactions (on receipt and issuance of funds) must be entered in the cash book, which, according to the results reporting period numbered, laced and sealed with the seal of the organization. The number of sheets is certified by the signature of the head and chief accountant.

In no case should we forget that the criterion for the quality and reliability of cash accounting is compliance legislative framework accounting, tax regulation of the accounting process in the Russian Federation. Compliance with all rules and regulations current legislation is a guarantee of uninterrupted operation and maintaining positions in the market. Vasilchuk, O. I. Procedures for auditing the activities of small and medium-sized businesses aimed at ensuring economic security/ O.I. Vasilchuk//Innovative development of the economy. - 2011. - No. 3. - S. 17-26.

Synthetic accounting of business operations carried out using a settlement account in accounting is kept on account 51 "Settlement account" (order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n). This account is active: its debit reflects the balance of free cash of the economic entity, as well as any cash receipts, and all write-offs go through the loan.

Situation
Income on estimated check
Received payment from the buyer		62 (sub-account "Payment")
Received an advance from the buyer		62 (sub-account "Advances")
Supplier refund		60 (sub-account "Advances")
Claim paid by supplier		76 (sub-account "Claims")
Funds received from others		76 (corresponding sub-account)
Dividends received		76 (sub-account "Dividends")
Refund of tax, contribution
Received a contribution to the authorized capital
Cash deposited on account
Received money on the account (through transfers on the way)
Received money from another account	51 (sub-account of the beneficiary's bank)
Interest accrued on r / s
Receipt of a loan
Received budget funding
Write-offs With estimated accounts
Payment made to supplier	60 (sub-account "Payment")
Advance paid to supplier	60 (sub-account "Advances")
Refunded to the buyer	62 (sub-account "Advances")
Paid against buyer's claim	76 (sub-account "Claims")
Received cash from r / s to the cashier
Write-offs (withdrawals) of money through transfers in transit
Transferred money to another account	51 (sub-account of the beneficiary's bank)	51 (sub-account of sender's bank)
Paid with cash to other persons	76 (corresponding sub-account)
Paid taxes, dues
Written off in payment for banking services
Salary transferred
Accountable funds paid
Dividends paid
Loan issued to employees
Settlements made with the customs service	76 (corresponding sub-account)
Repayment of a loan

The bank carries out non-cash transfers on the basis of special forms. These include payment orders and claims.

A payment order is an administrative document of the account holder, obliging the bank to transfer a certain amount of money to the beneficiary's account opened with this or another bank.

With the help of payment orders, orders for transfers of funds are issued:

· for delivered goods, performed works, rendered services;

in payment of taxes and contributions to the budget and off-budget funds;

for repayment of loans, payment of interest on them;

For registration of other debit non-cash transactions.

Payments are made in a certain form and must be accepted by the bank, regardless of the availability of funds in the current account of the client transferring them.

The purpose of the payment request is somewhat different. It is an administrative document not of the payer of funds (as in the case of a payment order), but of their recipient and contains a requirement to transfer a certain amount from the debtor's account to the creditor's account. At the same time, settlements by payment claims may provide for the prior acceptance of the payer, or may be carried out without it.

The reflection of operations on the current account in accounting is carried out on account 51. The received sums of money, on credit - paid. The main primary documents used to process non-cash payments are payment orders and claims. Abryutina M.S. Financial analysis - economic activity enterprises: textbook / M.S. Abryutina. - M.: Business and Service, 2015. - 256 p.

advisory center that meets the latest medical standards. Vis-a-vis" is a multidisciplinary center in which medical care can be obtained both for adults and children of the city of Togliatti and other cities and countries. LLC MC "Vizavi" provides consultations, diagnostics and treatment of a wide range of diseases. This institution provides comprehensive treatment using traditional medicine methods. The clinic has specialists such as a therapist, urologist, endocrinologist, mammologist and many others. Also in the center there is a treatment room, physiotherapy, infrared sauna, this list is far from complete.

The property reflected in the balance sheet is assigned to LLC MC "Vizavi". The Medical Center may, on its own behalf, acquire and exercise property and personal non-property rights, bear obligations, be a plaintiff and defendant in court. Society may have civil rights and bear civic obligations necessary for the implementation of any types of activities not prohibited by federal laws, if this does not contradict the subject and goals of the activity, specifically limited by the charter of the company.

Name	Deviation, thousand rubles	Growth rate, %



Net profit
Cash facilities
Balance currency
Accounts receivable debt
Average annual number workers
Average annual cost of fixed assets

Growth rate economic indicators LLC MD "Vizavi" for 2013-2015 shown in Figure 3.

Rice. 3. Growth rate of economic indicators of LLC MD "Vizavi" for 2013-2015, %

In 2015, compared to 2013, there is also an increase in all indicators. All deviation and growth rates are positive. This is a favorable situation for the organization, as there is an increase in performance compared to the post-crisis period, therefore the organization is developing.

In 2015, compared to 2014, there is an increase in all indicators (this follows from the deviation indicators and growth rates), in general, this is a positive situation, since MC "Vizavi" LLC is developing.

Thus, we can conclude that during the analyzed period, the growth of indicators was observed in LLC MC "Vizavi". The medical center was able to increase the performance of the pre-crisis period. Vasilchuk, O.I. Accounting and analysis: tutorial with the stamp UMO / Under the editorship of L.I. Erokhin. - M.: FORUM, 2015. - 324 p.

Accounting for cash transactions is carried out by an accountant-cashier, with whom an agreement on full liability has been concluded; in accordance with the contract, the cashier is responsible for the preservation of money and monetary documents. Cash and monetary documents (postage stamps, air and railway tickets) are stored at the box office - in a specially equipped room of the organization.

The organization must independently determine how it will ensure the safety of cash and the procedure for auditing the cash register. These provisions must be fixed in the local normative act. There are no such internal regulations in LLC MC "Vizavi", in this regard, we recommend developing them. This will contribute to the organizational support of the accounting department.

However, in order to ensure the reliable safety of cash and valuables, the cash desk of LLC MC "Vizavi" meets the following requirements: isolated from other office and utility rooms; located on the second floor of the office building; closes on two doors: external, opening outward, and internal, made in the form of a steel lattice, opening to the side internal location cash desks; equipped with a special window for issuing money; has a safe for storing money and valuables; is under burglar alarm and has fire detectors.

Each cash flow transaction is reflected in a specific document. It should be noted that the organization of the movement of documents in LLC MC "Vizavi" is not fixed in the internal regulations of the accounting department. In this regard, it is recommended to introduce a workflow schedule for cash accounting. Veshunova N.L. Accounting and tax accounting: textbook / N.L. Veshunova. - 3rd ed., revised. and additional - M.: Prospekt, 2015. - 848 p.

Despite the fact that the legislation does not contain a provision on the need to maintain a register of receipts and expenditures cash documents, we believe that it must be included in the composition of the elements of the workflow schedule. This is due to the implementation of current control and the safety of documents in printed form, if there is a situation of loss of the electronic version of documents.

At present, the organization continues to use the old forms of cash accounting, which does not contradict federal law"On Accounting" No. 402 dated 06.12.2011 in terms of application normative documents, however, for some transactions it is recommended to develop forms that meet the specifics of the activity of LLC MC "Vizavi" and do not contradict the requirements of the procedure for conducting cash transactions, approved by the Central Bank of the Russian Federation. In particular, the organization reserves the freedom to develop and apply the forms of primary documents for cash accounting, except for incoming and outgoing cash orders and the cash book.

Thus, in order to improve the analyticity of accounting for the receipt and expenditure of monetary documents, we have adapted the documents " Receipt order" and "Expense order" offered by the program "1 C: Enterprise 8.2". It is recommended to add the lines "Base" and "Responsible executor" to the document formats. The line "Base" shows the name, number, date of the document on the basis of which the monetary document The line "Responsible executor" allows you to control the registration and movement of the document, excluding the receipt and issue of a monetary document by a person other than an accountant and a cashier.

To reflect the facts of economic life upon receipt of cash, the accountant writes out (draws up on a computer) 1 copy of the incoming cash order. The tear-off part (receipt) and the receipt cash order are certified with a seal, the receipt is issued to the person who deposited money at the cash desk. The issued cash receipt order is filed with the cashier's report (tear-off sheet of the cash book) and transferred to the accounting department.

Table 5. Accounting records for accounting for cash receipts from accountable persons

Example 3. An employee of the organization Smirnov N.M. the amount of the shortage of block No. 1012 in the amount of 7800 rubles was repaid. (table 6).

Table 6. Accounting records for accounting for cash receipts from personnel for other transactions

Example 4. Cash in the amount of 30,000 rubles was received from a current account opened in a department of PJSC Sberbank of Russia. for household needs (table 7).

Table 7. Accounting records for accounting for the receipt of cash from the current account

Operations for the issuance of funds from the cash desk are made out by an account cash warrant. An account cash warrant can be drawn up for one operation or for a group of operations of the same type (for example, a payroll is issued for the payment of salaries and for total amount according to the statement, one cash order is issued). The issued outgoing order is attached to the cashier's report.

Issuance of cash from the cash desk of LLC MC "Vizavi" occurs in the following cases:

Payment to the supplier for the work performed, etc.;

Issuance of an advance to an accountable person for various purposes;

Payment of wages according to payroll, payment of deposited wages;

Cash deposit to the bank; Garanitsa Yu.V. Accounting for exchange rate differences of currencies: problems and solutions / Yu.V. Garanica // Everything for an accountant. - 2016. - No. 2 (272). - S. 47-53.

Other expenses (settlements with various debtors, etc.).

When issuing money to an individual, the cashier requires the presentation of a passport or identity card, writes down the name and number of the document in the cash order, by whom and when it was issued, and receives a receipt from the recipient. Money from the cash desk is issued only to the person indicated in the cash receipt. If the money is received by proxy, then in the order the accountant indicates in order the full name of the recipient and the full name of the person who is entrusted with receiving the money.

The issued power of attorney is attached to issue note or to payroll. In the payroll, against each undisbursed amount, the cashier enters by hand the word: "Deposited" and undisbursed amounts, enters it in the register of deposited amounts, and in designated place on the title side of the statement makes a note of the amounts paid and deposited.

Consider practical examples of accounting for the issuance of cash from the cash desk of LLC MC "Vizavi". Golovin S.A. "Client-Bank" new versions / S.A. Golovin // Chief Accountant. - 2013. - No. 1 (172). - S. 39-42.

Example 5. Payment was made to LLC SKF Ecobest under contract No. 7 dated January 24, 2015 in the amount of 5400 rubles. for materials (table 8).

Table 8. Accounting records for accounting for cash flow in settlements with suppliers

Example 6.10.02.15, the employee of the organization Panin Yu.A. issued in the account for stationery, postage, other expenses in the amount of 3100 rubles. (table 9).

Table 9. Accounting records for accounting for settlements with accountable persons in cash

Example 7.21.02.15, the proceeds were collected. Cash in the amount of 50,000 rubles. issued to collectors. The organization's settlement account received funds the next day (table 10).

Table 10. Accounting entries for cash collection accounting

Example 8. On the basis of payroll No. 2, a deposited wage Popov S.A. in the amount of 25,000 rubles. (table 11).

Table 11. Accounting entries for accounting for the payment of deposited wages

The movement of cash is recorded in the cash book. LLC MC "Vizavi" has one cash book, which is maintained by the cashier. Each sheet of the cash book consists of two identical parts, one of which is filled in as the first copy, and the other - a copy - as the second. In MC "Vizavi" LLC, the cash book is kept automatically in accounting program, is printed at the end of the month, and at the end of the year it is bound, sealed and certified with the necessary signatures. This technique of maintaining a cash book contradicts the order of conducting cash transactions and violates cash discipline. We recommend that you print sheets of the cash book daily in accordance with Bank of Russia Directive N 3210-U "On the Procedure for Conducting Cash Transactions".

On subaccount 50.03 "Money documents" the organization takes into account the postage stamps that are in the cash desk of the organization, paid for air and railway tickets. Jacques R.E. Audit and analysis of economic activities of the enterprise: textbook / R.E. Jacques. - M.: Finance and statistics, 2015. - 300 p.

LLC MC "Vizavi" as part of monetary documents takes into account forms of work books, which does not comply with the Instructions for the use of the Chart of Accounts. We recommend that work books be removed from the composition of monetary documents, since they are forms strict accountability, and keep their records on the off-balance account 006 "Forms of strict reporting", and take into account their cost in general business expenses.

In accordance with this, the correspondence on accounting for the acquisition and use of work books will look like this (table 12).

Document		Correspondence


invoice	Reflected the cost of acquiring forms of work books
Invoice	Reflected the amount of VAT on the forms of work books produced by the printing house (according to the purchased forms)
Accounting book for strict reporting forms	Forms of strict reporting accepted for off-balance accounting
bank statement (payment order)	Payment was made to the supplier for the purchase of work book forms
Invoice	Accepted for deduction the amount of VAT on the purchase of forms of work books
Write-off act	Reflected write-off of used work books

Thus, accounting of forms of strict reporting must be kept on account 006 "Forms of strict reporting" by places of storage and types in the assessment of the actual costs of their acquisition

The purchase of strict reporting forms can also be organized using account 16 "Deviation in cost material assets", if the accounting policy of the organization determines the procedure for accounting for the receipt of inventories using account 15 "Procurement and acquisition of material assets" and account 16 "Deviation in the cost of material assets." At the same time, strict reporting forms are accepted for off-balance accounting.

1. Approve the list of strict reporting forms.

2. Appoint persons responsible for storage and their use.

3. Organize the accounting of the movement of strict reporting forms in a special journal.

Write-off of strict reporting forms is carried out according to the write-off act.

Monetary documents are taken into account in the amount of actual costs for their acquisition. Acquisition of monetary documents in LLC MC "Vizavi" is carried out for cash and cashless payments.

Money documents credited at the cash desk (by issuing an incoming cash order) are issued to accountable persons for use (disposal is issued by an account cash order).

In the cash book, the movement of cash documents is reflected separately. Every month, the cashier submits a report on the movement of cash documents.

Example 9.30.03.16, an electronic ticket "Togliatti - Moscow-Togliatti" was purchased in the amount of actual costs of 23,650 rubles. The ticket was issued to the accountable person Korotkevich K.G., sent on a business trip (table 13).

Table 13. Accounting records for accounting for the movement of monetary documents

Document		Correspondence


Incoming cash order No. 57	Acquired air ticket
Current account statement No. 36 (payment order No. 65)	Air ticket paid
Expenditure cash order No. 65	Air ticket issued to an accountable person

In 2015, the management of LLC MC "Vizavi" set a limit on the balance of cash on hand at 30577.50. Until 2013, the limit was set by the servicing bank in agreement with the management of MC Vizavi LLC.

The organization does not have a developed form of the document "Cash balance limit on hand", the calculation is carried out in Excel spreadsheets, and the order of the head includes only an order to set the limit, its calculation is not attached. The absence of a documented calculation of the cash balance limit violates cash discipline and, in accordance with Article 15.1 of the Code of Administrative Offenses, entails a fine. It is recommended to document the calculation and approve the cash balance limit at the cash desk.

If the cash on hand exceeds set limit, then the organization hands over cash to the bank to replenish funds in the current account. LLC MC "Vizavi" signed an agreement with Russian association collection (ROSINKAS) of the Central Bank of the Russian Federation. The contract for the provision of cash collection services is issued for 3 years. At the end of the term, it is possible to extend it. Thus, ROSINKAS on certain days (every 3 days) and at certain times (at 16-30) carries out collection of the organization and hands over the funds to the bank for crediting to the current account. The Parties shall appoint responsible persons for this purpose.

Account 57 "Transfers on the way" was opened in LLC MC "Vizavi" to account for the collection of proceeds. Account 57 "Transfers on the way" serves to summarize information on the movement of funds (transfers) in the currency of the Russian Federation and foreign currencies on the way.

To credit funds to account 57, confirmation is the receipt of the accompanying statement to the bag. Zolotareva A.D., Filenko A.A. Cash as a source of formation cash flows// Young scientist. - 2015. - No. 8. - S. 535-537.

Confirmation of the crediting of cash to the current account is a bank statement with an attached copy of the transmittal sheet to the bag, which is received by the organization on the day the funds are credited to the current account. According to the Instruction of the Bank of Russia dated 03/11/2014 N 3210-U (as amended on 02/03/2015) "On the procedure for conducting cash transactions", ensuring the safety of cash is determined by the head of the organization. All documents related to the receipt and expenditure of funds are stored in the archive of LLC MC "Vizavi" for 5 years, with one reporting year Documents are kept in the archives of the accounting department, then they are handed over to the archives of the organization.

In MC "Vizavi" LLC, accounting is carried out automatically using computer program"1C: Enterprise" version 8.2 In LLC MC "Vizavi" there are five computer places in the accounting department. operating system"Windows 7", the frequency of the processor is 1 GHz, the RAM is 2 GB. A mechanism for exchanging information with programs of the "Bank-Client" type has been implemented.

Thus, for all primary documents an analysis of the account is compiled (50.01 - Appendix 14, 50.03 - Appendix 15, 57 - Appendix 16), a balance sheet (50.01 - Appendix 17), which summarize the data of analytical accounting and contribute to the formation of reporting information.

Available functions of the "Client-Bank" system include creating and sending a text message to the bank, payment order, transfer application foreign exchange, sending documents, receiving bank statements, receiving bank messages, exporting and importing documents from external applications and programs, printing any document from the system, and more.

Using this program, you can upload payment documents from the "1C" program to the "Client-Bank", upload attachments to the statement from the "Client-Bank" to "1C". All these operations are protected at all stages of work, namely: protection of the login, multi-stage encryption of transmitted documents, protection of the information exchange channel, use of the mechanism electronic signature. "Client-Bank" has the ability to work using any available connection via the Internet.

Basically, non-cash settlements in LLC MC "Vizavi" are carried out using payment orders. In accordance with the Instructions for using a standard chart of accounts to summarize information on the availability and movement of funds on the company's current account opened in credit institution, account 51 is intended. Consider on concrete examples cash flow on the current account in LLC MC "Vizavi". Ibragimov E.A. Comparative characteristics cash accounting for Russian and international standards// Young scientist. - 2014. - No. 4. 2. - S. 29-32.

Correspondence

Incoming cash order No. 33

The amount of the shortage was repaid by Smirnov N.M.

	Document			Correspondence