Acquiring is the implementation of settlements credit institutions with organizations of trade (services) on transactions made using payment cards (clause 1.9 of the Regulation, approved by the Bank of Russia on December 24, 2004 No. 266-P).

Here are the acquiring transactions in our consultation.

Book of acquiring transactions

The difference between payments for goods, works and services under the acquiring system from direct cash payments is that cash from the sale do not go to the organization immediately. Therefore, at the time of making payment transaction associated with payment for goods and services plastic card, funds expected to be received from the bank are reflected in the interim account 57 “Transfers on the way” (Order of the Ministry of Finance dated October 31, 2000 No. 94n).

For acquiring services, the bank charges a commission, which in general order accounted for as part of other expenses on account 91 “Other income and expenses” (clause 11 PBU 10/99).

This means that when selling goods, works and services using plastic cards, the following entries can be made in the accounting of an organization:

Operation	Account debit	Account credit
Reflected revenue from the sale of goods	62 "Settlements with buyers and customers"	90 "Sales"
Reflected payment for goods sold, work performed, services rendered using a corporate bank card or other card on behalf of the purchasing organization	57	62
Reflected the proceeds from the retail sale of goods, payment for which was made by bank card	57	90
The proceeds from the sale of goods on plastic cards are credited to the settlement account of the organization	51 " Settlement accounts»	57
Commission withheld by acquiring bank	91 “Other income and expenses”, sub-account “Other expenses”	57
The commission was transferred to the acquiring bank (if it was not deducted from the amount transferred to the seller)	91, sub-account "Other expenses"	51

Cash when paying for goods and services is increasingly giving way to plastic cards. Not only large supermarkets, but also small shops, and even stalls install appropriate equipment. Consider what acquiring is, and accounting entries associated with it.

Opportunities for non-cash payment for goods in the modern world

Merchant acquiring is a system that allows merchants to accept payment using plastic cards. It includes both a set of equipment and procedures for interacting with the bank. With the emergence of such systems and procedures, the very appearance of this concept is also connected.

Along with the development of the Internet and the spread of smartphones, buyers have the opportunity to pay for purchased goods and services “virtually”, without even visiting a retail outlet.

And when using mobile communications and modern gadgets, the possibilities of the consumer are even more expanding - he can not only not come to the store, but generally be anywhere in the world, the main thing is that there is access to cellular communications.

Acquiring - postings in accounting

The procedure for recording transactions depends on the time frame for the bank to credit the proceeds to the account of the trade enterprise.

If the proceeds are credited on the day of receipt from the buyer, then the acquiring entries will be as follows:

1. DT 62 - KT 90 - sales proceeds.
2. DT 90 - KT 68.3 - VAT on revenue (when using common system taxation).
3. DT 51 - KT 62 - the money is credited to the company's account.
4. DT 91.2 - KT 51 - the bank commission was written off as expenses.

Sometimes an agreement concluded with a bank may provide for the transfer of money to the account within 2-3 banking days after the operation. Then you should use account 57 "Transfers on the way." The wiring from paragraph 3 in this case is “split” into two:

1. DT 57 - CT 62 - documents submitted to the bank - grounds for transferring funds.

If we are talking about retail, then revenue can be reflected without using account 62:

1. DT 57 - KT 90 - revenue.
2. DT 90.3 - KT 68.2 - VAT on revenue.
3. DT 51 - CT 57 - crediting to the account.
4. DT 91.2 - KT 57 - bank commission.

If the company works with VAT, then you need to keep in mind that the tax is calculated on all revenue, including the amount of the bank commission. This is the position of the regulatory authorities, as stated, for example, in the letter of the Ministry of Taxation of the Russian Federation dated July 22, 2003 No. VG-6-03/807@.

Example

Let's assume that the company retail, working with VAT, sold goods in the amount of 236,000 rubles. Under the terms of the agreement, the service fee is 1%, and the funds are credited to the seller's account after 2 banking days. The lines will be like this:

• DT 57 - KT 90 - 236,000 rubles, money raised for the sale of goods
• DT 90.3 - KT 68.2 - 36,000 rubles, VAT charged on funds received
• DT 51 - KT 57 - 236,000 rubles, the money was credited to the current account
• DT 91.2 - KT 57 - 2360 rubles, bank commission

Conclusion

Calculations using bank cards is an integral part of modern commerce. Acquiring transactions depend on the type of business (whether it is retail or not) and the length of the period during which funds are credited.

- an indispensable payment tool if the seller wants to cover the segment of customers - users of plastic cards. It is this banking product allows trade enterprises to provide customers with such a service as a card payment transaction, bypassing cash circulation.

On the part of the buyer, if the card payment was successful, there were no failures and the return of the goods, the purchase ends at the payment stage. For the seller, both the registration of all accounting entries and the reflection of the transaction on accounts in UT 1C are still to be done. It is at this moment that accountants have questions and difficulties with how to correctly display the operation in accounting and capitalize the funds received on the current account.

Setting up acquiring in the 1s software package

To start working with the pos-terminal in combination with 1C programs, you will need to make a number of settings, such as connecting the device to automated system. The setting is performed once for each terminal, so if you use equipment from different banks, you will have to enter agreements separately.

Important! When setting terminal equipment It should be borne in mind that the bank commission for means of payment various systems may differ. So the bank's commission for servicing MasterCard and Visa will be different. Accordingly, it is necessary to establish several types of payment, taking into account different commissions. For the convenience of further use, assigning them the appropriate designations.

How to connect an acquiring agreement and set up the terminal

1. Connect the function "Payment by plastic cards". To do this, in the administration section, on the sales tab, you must select the appropriate checkbox.
2. Enter the contract with the acquirer. In the "Acquiring Agreement" item, you need to create a new one, enter the data of the enterprise and select the appropriate bank from the counterparties section (it is best to enter all banking institutions with which there are active transactions in advance in a separate folder of the section).
3. Add a bank commission for the operation. This can be done by adding a new line "Type of payment" indicating% of the purchase amount.
4. When the contract is successfully saved in the "Acquiring terminals" section, you need to add a device, with the obligatory indication of the types of cash registers for retail or operating cash desks for wholesale.
5. Determine how the terminal will work. You can set up offline work, then the employee will have to manually indicate the amount of the purchase, and pay in 1C or connected to the system and be online. Then the device will receive data from the complex, and the cashier will only need to authorize the operation. For battery life you need to check the box "Use without connection".

All 1C shells support functionality integrated automation sales and allow, by performing a number of simple settings, to display transactions on retail transactions automatically. As for bulk shipments, additional data reflection will be required.

Attention! In different versions of the complex, the name of the tabs may differ slightly, while the essence of the operation is preserved and the choice of options is intellectually clear.

Carrying out wholesale sales and displaying transactions

When selling goods in bulk, the presence of a specific counterparty is implied, which entails the need to create additional wiring. Step by step data entry is as follows:

1. In the "Sales" section, you need to create the document "Products. Services, commission" through the "implementation" button.
2. In the document, the fields "Counterparty", "Organization", "Warehouse" and "Price type" will be mandatory.
3. After filling required details you need to add the goods necessary for the buyer through the "Selection", if necessary, add additional services.
4. When the document is ready, on its basis, you need to create a payment "Create based on", select the type of payment - "Payment by plastic card" specify the organization and bank under the agreement.
5. Post document.

After the payment document is posted on the transaction, postings that fully reflect the essence of the transaction will become available.

Carrying out retail sales of ATT and NTT with the participation of a client

IN retail sales ah, there are two concepts ATT - an automated outlet and NTT - a non-automated point of sale, respectively.

For ATT, when paying with a plastic card, an employee at the beginning of a work shift in 1C will need to connect a terminal, and at the time of making a sale in the “Receipt” section, only pay using the “Pay by card” button. No other actions are required at this stage, the card number and the amount of the operation will be displayed automatically.

Working in NTT is different in that you need to do the following:

• In the "Retail sales report" section, you need to select the terminal in the "Payment by payment card" menu;
• Add a payment, enter the card number and the amount of the transaction;
• Post the resulting document.

With the client at this stage, the work ends.

Formation of postings at the end of the day, crediting funds from the bank

Regardless of the method of conducting trading activities, at the end of the day, the sales employee must carry out all operations to close the shift and generate reports on the sale of goods. You can do these operations in the "Sales" section. When reporting form formed, it requires carrying out, for this it is necessary to verify the correctness of the display of sales data. If everything is correct, click the appropriate button.

Acquiring transactions will look like this:

• Retail:

Dt 62.R (retail buyer) Kt 90.01.1 (trading revenue)

Dt 57.03 (cash in transit) Kt 62.R (retail buyer);

• Wholesale buyer:

Dt 62.02 (counterparty) Kt 90.01.1 (trading revenue)

Dt 57.03 (cash in transit) Kt 62.02 (counterparty);

In order for the program to correctly determine the type of sale (retail, wholesale), at the stage of creating a document, you must select the correct type of receipt "Retail sale" or "Payment from the counterparty".

After the seller has performed all the necessary operations, it is necessary to post the receipt of funds from the bank for the specified sales, for this it is necessary:

• select the document created in the menu "Payment by payment card";
• through it, in the "Create on the basis" menu, form an operation for receipt to the current account;
• in the resulting document, the amount will automatically be divided into the net income to the current account and the amount of the commission, which is automatically posted to the account of other expenses.

After creating the document, it needs to be carried out, as soon as the operation is completed, accounting entries of the following content are formed on it:

Dt 51 (settlement account of the organization) Kt 57.03 (money in transit)

Dt 91.02 (other expenses) Kt (money in transit).

The funds must be posted in accordance with the bank statement.

Important! Banks usually transfer funds the total amount for all shift operations or a specific contract for a period, respectively, the receipt of revenue in 1C will be displayed for a number of sales at once.

Display in 1C Internet acquiring

Accounting postings for online terminals in 1C, working through the websites of online stores, does not differ from that in real points. At the end of the shift, the seller must also generate a sales report and carry out all transactions with reflection in the accounting accounts. In this case, the balance groups will be the same as in the physical store.

Funds are credited from the bank to the company's current account through a virtual terminal, in the total amount on the next day, and are reflected in the statement.

Attention! 1C software systems allow the accountant to set up the necessary display accounts manually, if necessary. However, it is worth remembering that the automatic settings of the program are based on current legislation and meet the requirements for accounting policy 2018, and adjustments need to be made with caution. Incorrect reflection of postings can lead to fines for the organization.

Trade is money. But in modern world money is not only banknotes and coins, but also electronic money. New trends in the global accounting system are forcing accountants to master new accounting tools and methods. Consider acquiring accounting which has become part of the practice of commercial enterprises.

The concept and application of enquiring

Acquiring is a service provided by a specialized financial institution for technological and information services for settlements using electronic means of payment.

Main participants:

• The owner of a bank card (buyer) is an individual or entity, which has in financial institution a bank account with a bank card linked to it;
• Issuing bank - a banking institution that issued a buyer's card and will transfer funds from the buyer's account to the seller's account;
• Trade enterprise (seller) - a legal entity or individual entrepreneur who release goods to the buyer and have the necessary technical means to carry out the acquiring operation;
• An acquiring institution (acquirer) is a legal entity (bank) that provides a trade enterprise with the opportunity to accept payments for goods (work, services) using bank cards for a certain fee.

For such operations, the bank will open a special account for its client.

Be carefull! The law prohibits setting different prices for cash and non-cash payments. That is, the reward for banking service cannot be included in the price of the item.

Legal rationale for acquiring

A written contract for the provision of such a service is concluded between the trading company and the equar bank.

The subject of the agreement is the provision to the trade enterprise for a fee of the opportunity to accept bank cards as a non-cash payment instrument for paying for goods, and the subsequent payment by the acquiring institution of the amounts of transactions carried out using bank cards.

Main provisions of the agreement:

• Indication of the name of the payment systems and electronic payment means that are accepted by the seller for payment;
• The procedure for processing documents for acquiring operations;
• The procedure and terms of settlements of the acquiring bank with a trading company;
• The amount of commission paid by the bank for settlement service these operations;
• Security procedures that the merchant must follow when accepting payments using bank cards and transferring data on transactions to the acquirer.

The legal nature of the acquiring agreement is an agreement in favor of a third party:

• Based on it, the buyer, who does not personally participate in the contract (does not sign it), receives the right to pay the seller by bank transfer;
• The risks associated with the use of invalid, counterfeit or stolen bank cards are borne by commercial enterprise.

Primary accounting of acquiring operations at the seller

These transactions are accounted for as follows:

• A trading company is obliged to use cash registers and issue cash receipt to the buyer, although the settlement is carried out by bank transfer (Article 5, paragraph 4 of the Federal Law of May 22, 2003 No. 54-FZ);
• The amounts of non-cash receipts in the Z-report will be reflected separately, since transactions using cards are broken into a separate section of the cash register;
• In column 12 of the journal of the cashier-operator, the number of used bank cards will be reflected, and in column 13 - the amount of funds received on them;
• Shouldn't be written out cash warrant for the amount of non-cash proceeds (total of column 13);
• On the basis of the journal, a certificate-report of the cashier-operator (form No. KM-6) is compiled for the entire amount (cash + non-cash) of revenue and the readings of KKM counters (form No. KM-7) are taken;
• An electronic journal of payment transactions is transferred to the acquiring bank (automatically via electronic terminal at the time of using the card or is compiled by the POST-terminal at the end of the transaction day).

Accounting for transactions using bank cards

The seller will receive a minus commission to the current account in favor of the acquiring institution. But in accounting, revenue should be in in full reflect as income of the enterprise, and bank commission include in expenses:

• or others (clause 11 RAS 10/99 and clause 1.25 article 264 of the Tax Code);
• or bank expenses, if the seller applies a simplified taxation system with a rate of 15% (clause 1.9 of article 346.16 of the Tax Code).

Accounting entries for acquiring:

The actual crediting of funds to the seller's account may differ from the moment the goods are sold to the buyer and the corresponding payment by the card. Sometimes the transfer of money occurs only after a few days. If the issuing bank and the acquiring bank are the same person, then the funds arrive faster. Otherwise, you will have to wait up to 5 days. In fact, on the basis of an acquiring agreement, the seller credits the buyer, and the acquiring bank undertakes to reimburse the entire amount of this loan to the merchant when the issuing bank transfers the money.

In accounting for this, the concept of “Transfers on the way” is provided (account 57). Then you need the following acquiring postings:

Goods purchased in this way, the buyer can return, like any other. In this case, the trading company draws up the relevant electronic documents on the reversal of an earlier acquiring operation. And the money is returned to the buyer's private card account or corporate card with return transactions.

If the buyer returns the goods paid with the card, it is impossible to give him cash from the cash drawer of the cash machine (letter of the UMNS of Russia dated August 13, 2003 No. 29-12 / 44313).

Acquiring in 1C 8.3 means nothing more than the usual payment for a purchase with a bank card.

The organization - the seller concludes an acquiring agreement with a bank and opens a current account in this bank. The bank, in turn, provides a terminal for reading the data on the balance on the buyer's card and writes off the purchase amount. These terminals can be provided both for a fee and for free rent. Also, for acquiring services, the bank takes a certain percentage as a reward from each purchase.

Please note that when paying for a purchase, funds are not credited to the seller's account, but to the servicing bank itself. It is impractical to process every purchase. Further, the bank with which the agreement is concluded transfers funds for several purchases at once, thereby repaying its debt to the organization - the seller.

To account for those funds that have already been debited from the buyer's card, but have not yet been credited to us, a special account 57.03 is intended. The money is reflected in this account until we receive confirmation of the actual transfer of money to our current account.

First of all, we need to check if we have all the settings for using acquiring in the 1C: Accounting 3.0 program.

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Go to the "Main" section and select the "Functionality" item.

On the "Bank and cash desk" tab and set the flag in the "Payment cards" setting. In our case, this part of the functionality has already been included earlier. We cannot disable it for the reason that the program has already reflected retail sales reports and bank card transactions.

Reflection of acquiring in 1C Accounting

First, we will reflect in 1C the sale of a kilogram of Belochka sweets. This can be done for OSN / STS / UTII using the document "Implementation (acts, invoices)".

Next, you need to create a document "Operation for payment card". This can be done both from the "Bank and cash desk" menu, and on the basis of the newly entered implementation document. We will choose the second method as it is much easier.

All details except for the type of payment were substituted into the created document automatically. In this field, we will select acquiring from Sberbank, since in the framework of our example, the corresponding agreement was concluded with it.

note that the type of operation will be set to "Payment from the buyer" by default. We will not change it, because "Retail Revenue", as a rule, is used to reflect this data in non-automated outlets in a certain total amount.

In the 1C postings for acquiring, you can see what was mentioned earlier. The funds received are actually not yet in our current account, but in the bank, so the amount of 350 rubles was credited to account 57.03.

Acquiring and retail sales

When conducting retail sales, payment by acquiring is reflected in. IN this case everything is done automatically. Data on such payment is displayed on the "Non-cash payments" tab.

This document created the wiring shown in the figure below.

Receipt of funds from the bank

Until the bank servicing our acquiring terminal transfers money from sales to our current account, these amounts will be credited to account 57.03. The fact that money is transferred to the account of our organization is reflected in the program.

This document can be generated automatically when uploading a statement from a client-bank. Also, you can add it to the database manually using the item " Bank statements» section «Bank and cash desk».

In this example, we will create a receipt to the current account directly from the document "Payment card transaction".

The document was created and filled out automatically. We will check the correctness of all the details and carry it out.

As a result of the transaction, the amount from the sale of Belochka sweets in the amount of 350 rubles was received from account 57.03 to account 51 “Settlement accounts”. Thus, the debt of Sberbank to our organization has been repaid.

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