Accounting for funds in a checking account. Accounting for funds on the current account and in the cash desk of the enterprise Cash balance on the account

Procedure for opening a bank account.

for storage Money and carrying out settlement operations in non-cash form, the enterprise opens current accounts in the bank. The right to open a current account is granted to an organization that is a legal entity and has an independent balance sheet. To open a current account, the company provides the bank with the following documents:

- application for opening a current account,

– certificate of registration of the enterprise,

– a notarized copy of the company’s charter and memorandum of association,

– a card (in 2 copies) with sample signatures of the head of the enterprise and the chief accountant, their deputies and with an imprint of the seal of the enterprise, certified by a notary,

– certificate of registration with the tax office and extra-budgetary funds.

On the basis of these documents, the bank and the enterprise conclude an agreement "On settlement and cash services", the current account is assigned a specific 20-digit number, according to which all calculations are made.

To credit money to the current account, as well as transfer them from the current account, the company provides the bank with a payment order or a payment request - an order. These documents must contain the signatures of the head and chief accountant, which are verified against the card stored in the bank. Also, cash checks and announcements for cash contributions are used to carry out transactions on a current account. Corrections to these documents are not allowed.

Analytical and synthetic accounting on the current account.

Analytical accounting of transactions on the current account is carried out on the basis of an extract from the current account, with primary documents attached to it, provided by the bank. The frequency of providing statements depends on the movement of funds in the current account, usually daily. On the basis of the bank statement, the correspondence of the accounts on account 51 “Settlement account” is compiled, but the following feature must be taken into account: THE BANK STATEMENT IS READ IN THE OVERSEAP. This means that the amounts indicated in the bank statement for the loan are reflected in the accounting records of the enterprise in the debit of account 51, i.e. credit turnovers in the statement reflect the receipt of funds to the current account and, accordingly, the debit turnovers of the statement are reflected by the enterprise as an expense, i.e. on the credit of account 51. The balances on the account in the statement are reflected accordingly on the loan, since in accounting the balance on account 51 can only be debit.

The register for maintaining synthetic accounting for the current account is statement No. 2, where, based on bank statements, the receipt of money to the current account and journal - order No. 2 are reflected, where funds are debited within a month.

The amounts debited from the current account erroneously are credited to account 76/2 “Calculations on claims” Dt 76/2 Kt 51.

The most common form of payment is a payment order and a payment request-order, these are standard form forms, filled out in several copies. Payment orders are used in settlements for goods received and services rendered, as well as in cases of advance payments. Payment orders also pay for payments to the budget, authorities social insurance, wages transferred to employees' accounts opened with a bank, etc.

A payment order is an order from an enterprise to a bank to transfer the requested amount from its current account to the account of another enterprise.

Settlements by payment claims are made between enterprises for shipped (released) goods, performed works and services. In this case, the payment request-order is sent to the payer's bank with documents confirming the shipment. The payer, having received a copy of the payment request, accepts it (gives consent to its payment) or refuses to pay. Amounts are written off without acceptance by a court decision, by a decision of tax or financial authorities, for electricity, heat and water supply, for communication services, interest on a loan and payment for services of a servicing bank.

Transferred to the supplier for materials Dt 60 Kt 51

Taxes were transferred to the budget Dt 68 Kt 51

Income tax paid Dt 68 Kt 51

Penalties transferred to off-budget funds Dt 69 Kt 51

Revenue received from buyers Dt 51 Kt 62

Cash received from the cash desk to the current account Dt 51 Kt 50

1.3 Accounting for funds in a foreign currency account

Synthetic accounting of currency values.

According to the Law of the Russian Federation dated 09.10.92 No. 3615-1 “On currency regulation and currency control”, currency transactions include transactions related to the use of foreign currency as a means of payment. Currency transactions between Russian organizations are prohibited. Regulatory regulation accounting of these operations, PBU 3/2000 "Accounting for the assets and liabilities of the organization, the value of which is expressed in foreign currency" is established.

Accounting for foreign exchange transactions is kept on account 52 "Currency account" simultaneously in foreign currency and in rubles. Translation into rubles is carried out at the exchange rate of the Bank of Russia at the time of crediting the currency and at each reporting date.

1. Currency accounts within the country

2. Currency accounts abroad

On sub-account 1, sub-accounts of the second order can be opened:

52.1.1 - current

52.1.2 - transit

52.1.3 - special bank account

Currency transactions are reflected in accounting in two estimates - in foreign currency and in foreign currency Russian Federation. When determining the ruble valuation of assets and liabilities denominated in foreign currency, the exchange rate of the Bank of Russia as of the date of the transaction is used. The date of the transaction on foreign currency accounts is the date of bank statement, the date of cash transactions is the date of the receipt or debit cash order, in case of export sales, the date of determining the proceeds is the date of signing the act of acceptance of works, products or services. The date of the transaction when importing inventories and other property is recognized as the date of their acceptance for accounting and the corresponding exchange rate of the Bank of Russia to determine the ruble valuation of property and accounts payable, if it is not paid. When repaying the debt of an accountable person in foreign currency, the exchange rate as of the date of approval of the advance report is taken. The date of the transaction for the formation of the authorized capital in foreign currency is the date of state registration of the enterprise.

Thus, for each transaction in foreign currency, the value of assets and liabilities is converted into rubles at the exchange rate of the Bank of Russia on the date of the transaction. However, as of the reporting date, it is necessary to recalculate the following types of assets and liabilities at the rate of the Bank of Russia on the last calendar day of the reporting period: cash, securities, funds in settlements with legal entities and individuals, balances of targeted financing. All other assets and liabilities are reflected in the financial statements in the ruble valuation in which they were accepted for accounting on the date of the transaction.

Exchange differences

When the exchange rate changes on the date of the transaction and on the reporting date, exchange rate differences arise in accounting, which are accounted for as non-operating income or expenses on account 91 “Other income and expenses”. When forming the authorized capital in foreign currency, exchange rate differences are taken into account as part of additional capital.

It is necessary to distinguish the concept of sum differences, which include differences arising at different exchange rates on the date of formation and repayment of debt. In accounting, sum differences are reflected as well as exchange rates as part of non-operating income or expenses on account 91.

Consider the formation of exchange rate differences on a conditional example 1.

To make settlements in foreign currency, enterprises open foreign currency accounts in banks licensed by the Bank of Russia to conduct foreign exchange transactions. To open foreign currency accounts, the company provides banks with the same documents as when opening a current account. An agreement "On settlement and cash services" is concluded between the bank and the enterprise. Synthetic accounting of cash flow in foreign currency is reflected in the journal-warrant No. 2/1 and statement No. 2/1.

Received foreign currency from the current currency account to the cash desk for the payment of travel allowances Dt 50 / Foreign exchange office Kt 52.1.1

When buying foreign currency on the foreign exchange market, the amount is credited to a special transit currency account Dt 52.1.3 Kt 57

When purchasing foreign currency, it is necessary to open a deposit account in the amount of 20% of the amount of the purchased currency Dt 55 Kt 51. The purchased foreign currency must be transferred to the foreign partner within 7 days. The commission fee to the bank can be included in accounting in the cost of acquired valuables, and in tax accounting as part of other expenses.

Upon receipt of proceeds in foreign currency from the buyer, the company credits it to a foreign currency account.

1.4 Accounting for funds on special bank accounts

To account for funds on special bank accounts, the chart of accounts provides for account 55 “Special bank accounts”.

To open these accounts, the bank must provide the same documents as when opening a current account.

On sub-account 55-1 "Letters of credit" the movement of funds in letters of credit is taken into account. Letters of credit are opened for settlements with a specific supplier for a specific supply of valuables. To do this, the buyer enterprise sends an order to its bank to transfer funds from the current account to the letter of credit, and after the bank receives documents from the supplier confirming the sale, the bank debits the funds from the special account in favor of the supplier, which is reported to the owner of the letter of credit with an extract.

The transfer of funds to letters of credit is reflected in the debit of account 55 and the credit of accounts 51, 52, 66 and other similar accounts.

Funds in letters of credit accepted for accounting on account 55 are written off as they are used, according to bank statements, to the debit of account 60. Unused funds in letters of credit after recovery by a credit institution to the account from which they were transferred are reflected in the credit of account 55 in correspondence with score 51 or 52.

Analytical accounting for sub-account 55-1 "Letters of credit" is maintained for each letter of credit issued by the organization.

Sub-account 55-2 "Checkbooks" takes into account the movement of funds in checkbooks.

The deposit of funds when issuing check books is reflected in the debit of account 55 and the credit of accounts 51, 52, 66 and other similar accounts. Amounts on checkbooks received from a credit organization are debited as payment is made for the checks issued by the organization, i.e. in the amounts of redemption by the credit institution of settlement checks presented to it, according to the statements of the credit institution, from the credit of account 55 to the debit of accounts for accounting for settlements. Amounts on settlement checks issued but not paid by a credit institution (not presented for payment) remain on account 55.

The balance on subaccount 55-2 "Checkbooks" must correspond to the balance on the statement of the credit institution. Amounts returned to credit organization settlement checks (remaining unused) are reflected in the credit of account 55 in correspondence with account 51 or 52.

Analytical accounting for sub-account 55-2 "Checkbooks" is maintained for each received checkbook.

Sub-account 55-3 "Deposit accounts" takes into account the movement of funds invested by the organization in bank and other deposits.

The transfer of funds to deposits is reflected by the organization in the debit of account 55 in correspondence with accounts 51 or 52. When the credit institution returns the amounts of deposits, reverse entries are made in the organization's accounting.

Analytical accounting for sub-account 55-3 "Deposit accounts" is maintained for each deposit.

Separate sub-accounts opened to account 55 take into account the movement of special-purpose financing funds stored separately in a credit institution, funds for financing capital investments accumulated and spent by the organization from a separate account, etc.

Synthetic accounting of cash flows on special bank accounts is reflected in the order journal No. 3 and statement No. 3.

1.5 Accounting for transfers in transit

In the financial economic activity there may be a gap in time between crediting money to the current account or other bank accounts and debiting them from the cash desk of the enterprise, for example, when transferring proceeds to the bank through collectors or postal orders. For this, the chart of accounts provides for an active account 57 “Transfers on the way”. It is designed to summarize information on the movement of funds (transfers) in the currency of the Russian Federation and foreign currencies in transit, i.e. sums of money (mainly proceeds from the sale of goods of organizations engaged in trading activities) deposited with the cash desks of credit institutions or post office cash desks for delivery to the organization’s settlement or other account, but not yet credited for the intended purpose.

The basis for accepting amounts on account 57 “Transfers on the way” (for example, when handing over sales proceeds) are receipts from a credit institution, a post office, copies of accompanying statements for handing over proceeds to collectors, etc.

On the basis of a receipt for a postal order, funds were debited Dt 57 Kt 50

Cash is sent for conversion (exchange) into currency, provided that it is carried out for more than one day Dt 57 Kt 50

Foreign currency funds used for conversion Dt 57 Kt 52

Reflected amounts transferred by the buyer, but not received on the settlement account of the enterprise Dt 57 Kt 62

Cash received by postal order Dt 50 Kt 57.

The entity's cash, whether owned or borrowed, except

transferable balances of money on hand, and part of the proceeds used in circulation are kept in a bank account.

A current account is opened by organizations, enterprises that have

independent balance sheet and own working capital.

In accordance with the legislation of the Russian Federation "On Enterprises and Entrepreneurial Activities", each enterprise has the right to open settlement and other accounts in any bank for storing funds and carrying out all types of settlement, credit and cash transactions.

To open settlement and current accounts, the organization submits the following documents to the bank:

application of the established form for opening an account;

copies of the charter of the enterprise and the memorandum of association, certified by a notary;

copies of the registration certificate of the enterprise, certified by a notary;

evidence tax authority on registration of the enterprise as a taxpayer;

a copy of the document on registration as a payer in Pension Fund RF;

a copy of the document on registration in the territorial fund of obligatory medical insurance as a payer;

a card with samples of signatures of the head and chief accountant of the enterprise and an imprint of the enterprise's seal in the prescribed form, certified by a notary;

copies of the certificate of assignment of statistical codes.

The right of the first signature for LLC "Project" belongs to the head, and the second - to the chief accountant of the organization.

Free cash is concentrated on the settlement account of LLC "Project"

funds and receipts mainly for products sold, works and services performed, short-term and long-term loans received from the bank, other transfers. Almost all payments to the organization are made from the current account: payment to suppliers for materials, repayment of debts to the budget, social insurance, receipt of money to the cashier for issuance wages, financial assistance, bonuses, etc. The issuance of money, as well as non-cash transfers from this account by the bank, is carried out, as a rule, on the basis of an order from the organization that owns the current account or with its consent (acceptance).

When settling between enterprises, banks and the state, a calendar settlement system is used, that is, all payments from the current account, including deductions to the budget and payment of wages, are made in the order of calendar priority (in the order they are received by the bank).

The forms of non-cash payments used in the Russian Federation, in accordance with the Regulations of the Central Bank of April 12, 2001 No. 2 - P “On non-cash payments in the Russian Federation”, include: payments by payment orders; settlements under a letter of credit; settlements by checks; collection settlements.

Sub-accounts have been opened in the analyzed organization to account 51 “Settlement account”: 51/1 – Account in the branch “BIN-Ulyanovsk” of JSCB “BIN” (OJSC) Ulyanovsk.

In order for the bank to accept, issue or carry out a transaction with non-cash funds, the accountant provides the bank with specially designed documents signed by the head and himself, that is, to persons whose signature samples are submitted to the bank.

The primary documents on the basis of which operations on the current account are carried out in Project LLC are:

for cash payments - these are cash checks and an announcement for a cash contribution;

in the case of non-cash transfers - payment orders.

When depositing money to a bank account, an announcement for a cash deposit is provided (Appendix P). In this case, the supporting document is a bank receipt on crediting the specified amount. In LLC "Project" enrollment for

the settlement account is subject to cash funds in excess of the cash limit.

cash checks presented to the bank when withdrawing funds from the account

(Appendix R). In this case, the corroborating documents are the spine, which remains in the checkbook of the enterprise (Appendix C).

A payment order is a client's order for a transfer

funds to another enterprise (Appendix T). It is issued on the basis of invoices, contracts, acts of work performed, invoices, orders from the accounting department for the transfer of taxes and fees, etc. Payment orders are valid for 10 days from the date of issue. Payment documents are issued using computer science in the number of copies required by the bank and all parties involved in the settlements. Project LLC works with its bank through the Client-Bank system, which is integral part software complex for banking activities. The "Client - Bank" system is intended for the prompt implementation of payments, as well as monitoring the status of your current account from your workplace, and interaction with the bank is carried out through the "telephone lines" communication channels.

LLC "Proekt" periodically receives from the bank an extract from the current account, that is, a list of operations performed by it for the billing period. Documents received from other enterprises and organizations, on the basis of which funds were credited or debited, as well as documents issued by the enterprise, are attached to the bank statement.

Current account statement - the second copy of the organization's personal account opened by the bank (Appendix U). In the statement, the bank records the balances of funds and receipts to the current account on a loan, and write-offs and cash withdrawals - on a debit. The accountant of the organization, when processing the statement, must record the credited amounts and the balance on the debit of the current account, and the write-off on the loan.

A bank statement replaces the register of analytical accounting for a current account and at the same time serves as the basis for accounting records. All documents attached to the extract are extinguished with the stamp "redeemed". The amounts erroneously credited or debited from the current account are accepted to account 63 “Settlements for doubtful debts”, and the bank is immediately informed of such amounts for corrections. In subsequent statements, the bank makes corrections, and in the accounting of the enterprise, the debt is written off. Statements are processed on the day they are received. The accountant, having received the statement, checks the amounts on the statement with the amounts in the supporting documents, puts down accounting entries in the margins of the statement next to each amount. Supporting documents are laid out in accordance with the amounts in the bank statement and stitched with it.

Synthetic accounting of operations on the current account is kept on account 51 "Settlement account". This is an active account, the debit of which records the balance of the organization's free cash at the beginning of the month, receipts credited from buyers of products, customers, debtors, received advances, loans, loans. The credit of this account reflects the funds transferred to pay off the debt of the organization by the supplier material assets, the contractor for the work performed, the budget, the bank for loans received, social insurance authorities and other creditors, as well as amounts given to the organization in cash at the cash desk.

To reflect the turnover on the credit of account 51 “Settlement account”, a journal is used - order No. 2 “Settlement account” (Appendix F). Turnovers on the debit of the account are recorded in different journals-orders and in statement No. 2. The basis for filling in these registers are verified and processed current account statements.

An extract from the current account is a copy of the personal account of the enterprise opened by the bank. It reflects the movement of funds in the current account of the enterprise.

A prerequisite for filling in these registers is the use of one line for each bank statement. In the journal-order, the amounts are recorded in the section of standardized accounts with debit and credit of account 51 "Settlement account".

The presence of these indicators for each reporting period allows you to analyze the sources of cash receipts to the company's current account, control the intended use of funds, fulfillment of obligations to the budget and other economic bodies.

Consider operations on account 51 "Settlement account" for 1.02.06 - 06.02.06. in

table 4.

Table 4 - Correspondence of accounts for recording transactions on the current account

LLC "Project" for 01.02. – 06.02.2006

The debit turnover on the current account of Proekt LLC amounted to 1,0951,330.13 rubles, and on credit - 8,870,735.46 rubles.

Analyzing the accounting of transactions on the current account in LLC "Proekt", we can say that, in general, accounting is carried out in accordance with the requirements of regulatory and legislative acts.

The list of all transactions on the settlement account of LLC "Project" is presented in

account card 51 "Settlement account" (Appendix X).

In addition to account 51 "settlement account", the use of account 55 "Special bank accounts" is provided. On the second sub-account 55 "Chequebooks", settlements using cash checks are taken into account. This form of payment is

Recently, it has been increasingly used in homogeneous calculations. The procedure for paying by checks is regulated by the bank.

The deposit of funds when issuing checkbooks from the payer is recorded on account 55 subaccount 2 "Chequebooks", from the credit of account 51 "Settlement account", 66 "Short-term bank loans" and other accounts. As the debt is paid by checks, they are debited from the credit of account 55 to the debit: “Settlements with various debtors and creditors” and other similar accounts. Analytical accounting for sub-account 55-2 is carried out for each received checkbook. On the third sub-account of account 55 "Deposit accounts" take into account the movement of funds invested by the organization in bank and other deposits.

Issued checkbooks are reflected in the following accounting entry:

Debit 55/2 "Checkbooks"

Loan 51 "Settlement account".

As the debt is paid by checks, they are written off with the following accounting entry:

Debit 76 "Settlements with different debtors and creditors"

Loan 55 "Special bank accounts".

The amounts of the remaining unused checks and those returned to the bank are written off:

Debit 51 "Settlement account"

Credit 55/2 "Checkbook".

Analytical accounting for sub-account 55/2 "Checkbook" is carried out for each received checkbook.

In OOO Proekt, transactions using a checkbook were not carried out and, accordingly, account 55 “Special accounts in banks” has not yet been used.

Accounting for transfers in transit is due to the need to report

the amount of payment actually transferred, not actually deposited on the current account of the enterprise. Accounting for such funds at Project LLC is carried out on account 57 “Transfers in transit”, which is intended to summarize information on the movement of funds in transit, i.e. sums of money (mainly proceeds from the sale of goods of organizations engaged in trading activities) deposited in the cash desks of credit institutions for crediting to the settlement account of the organization, but not yet credited for their intended purpose.

The basis for accepting amounts on account 57 “Transfers in transit” (for example, when transferring sales proceeds) are receipts of a credit institution (Appendix C).

From the cash desk, funds were transferred to the bank (revenue - 1200 rubles) reflected as cash in transit:

Debit 57 "Transfers on the way"

Credit 50 "Cashier".

The funds in transit are credited to the current account:

Debit 51 "Settlement account"

Credit 57 "Transfers on the way".

In LLC "Proekt" there is such a procedure for the delivery of trading proceeds, in which cash is handed over directly by a representative of the organization. Such an operation is executed in the usual manner with the drawing up of an account cash warrant confirming the withdrawal of proceeds from the cash desk. At the same time, when transferring money to the bank, the representative fills out an announcement for a cash contribution.

Current account balance- the amount of funds that are on the account of the client of the credit institution, taking into account incoming and outgoing transactions.

The presence of such a residue provides :

• Stable non-cash payments.
• Timely payment of taxes.
• The possibility of making a profit in the form of interest accrued by a banking institution.

Minimum balance on the current account: what is the point?

In banking practice, the term “minimum balance” is increasingly coming across, which is tied to the service for accruing additional funds. For entrepreneurs or individual entrepreneurs, this service is an opportunity to ensure the stability of transactions and receive additional profit.

Operating principle:

• On the current account of the legal entity (on his behalf), the minimum balance.
• The credit institution guarantees timely payment of interest on the minimum balance on the current account (subject to the terms of the agreement).
• The client (if necessary) has the right to withdraw money from the account without any consequences.

Current account balance- conditional term. Additional profit of a legal entity or individual entrepreneur depends on the amount of funds. The more money in the account, the higher the income.

Purpose and benefits

The presence of such an option is an opportunity for the account owner to ensure the "work" of the money that is on the account. The available capital is not just a "dead weight", but grows through accumulation. For many people, such a tool is an opportunity to at least partially protect themselves from inflation and increase the company's profits.

The advantages of calculating interest on a minimum balance on a current account include :

• Ease of design- it is enough to fill out and submit an application to a credit institution. The procedure takes no more than an hour.

• Access at any time. Unlike the classical contribution, current account balance available at any time. As a result, the company's liquidity is at high level. If necessary, money can be withdrawn from the account without delay.

Read also -

• Improving Reliability. The manager is interested in saving a certain amount, which reduces the risks for the company (IP). This means that the account will always have the money necessary to fulfill the primary obligations to business partners, customers, the Federal Tax Service and other organizations.

• Availability of emergency stock. Minimum balance with the addition of interest forces businessmen to leave a certain amount of insurance funds that provide additional business reliability.

• Ease of use. This option for making a profit is one of the most profitable. Money is available at any time, but additional funds are credited to them.

Terms of Service

On practice interest on current account balance are charged subject to certain rules of the bank:

1. For a fixed period. Characteristics :

• The agreement is drawn up for a specific period.
• The withdrawal limit and the interest on the minimum balance are determined.
• Accrual is made for the entire period at once or for established periods.
• If the limit is violated, the rate drops sharply (most often to 1%).
• advantage - more high percent for an irreducible balance.

1. For a changing period. Characteristics :

• The agreement is drawn up for any convenient period.
• The addition of interest on the minimum balance is made only for the time when there was money on the account.
• If the amount of funds falls below the rate of accrual for a certain day, no accrual is made.
• The transfer is carried out for a specific period (most often for a month).

1. Public account balance. Characteristics :

• The credit institution itself sets limits that allow you to count on profit.
• Payments are most often made once a month.

Who offers?

Interest on the minimum balance on the current account is promised by many banks :

• The placement period is from a month to a year.
• Payout at the end of a certain period.
• Currency - rubles, dollars, euros.

• The value is 0.1-0.15% (in foreign currency), 2-3% (in rubles).
• The calculation is made every day.
• Balance limit - 100,000 rubles, 3000 (in foreign currency).

• Placement period - up to a year.
• The rate is set personally.
• Payments - at the end of the term.
• Currency - rubles.

Minimum balance accrual service offered in many banks (including Sberbank, Sobinbank, Uniastrum Bank and others). The average rate is 1-6%, depending on the amount on the account and the conditions of the credit institution.

Accounting for cash on current accounts

cash account

All free funds of the organization are kept in the bank, opening current accounts for this. Organizations are allowed to open multiple checking accounts.

Settlement accounts are credited with: revenue for products sold, services rendered and work performed; cash from the cash register; credits and loans; receipts of receivables and other types of receipts. Money is debited from the current account for the payment of wages, for paying bills of suppliers, for repaying loans, paying taxes to the budget, paying the unified social tax and other types of payments.

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

Application for opening a current account of the established form;

Copies of the Charter of the enterprise and constituent documents, certified by a notary;

A copy of the registration certificate, certified by a notary;

Certificate of the tax authority on the registration of the organization as a taxpayer;

Card with sample signatures of the head of the organization, his deputy and chief accountant;

Notarized seal impression.

The procedure for opening a current account, its re-registration and closing is regulated by the Banking Law. Operations on a current account are processed in accordance with the Regulations of the Central Bank of Russia “On non-cash settlements in the Russian Federation of April 12, 2001.

Servicing of the organization in the bank is carried out in accordance with the bank account agreement, which defines the obligations of the bank and the client, the procedure for settlements with the client, the responsibility of the parties for ensuring secrecy on the operations of the current account.

The bank performs all operations on the current account with the consent of the owner. Exceptions are payments collected in an indisputable manner by decision of the State Arbitration Court, court or financial authorities. If the organization does not have enough funds to make payments, then payments are made in the sequence determined by the Civil Code of the Russian Federation:

According to executive documents providing for transfers to satisfy claims for compensation for harm caused to life and health, as well as claims for the recovery of alimony;

According to executive documents providing for transfers for settlements on the payment of severance pay and remuneration of persons working under an employment contract, including under a contract, for the payment of remuneration under an author's agreement;

For payment documents providing for transfers for payroll settlements with persons working under an employment contract, including under a contract, as well as for contributions to the Pension Fund, the Social Insurance Fund and the Compulsory Medical Insurance Funds;

According to payment documents providing for payments to the budget;

According to executive documents providing for the satisfaction of other monetary claims;

For other payment documents in the order of calendar priority.

Cash funds are credited to the current account from the cash desk on the basis of an announcement for a cash contribution, and are issued through a checkbook. Non-cash payments are made on the basis of payment requests, payment orders, collection orders. Regularly (as operations are carried out on the current account), the bank issues an extract from the current account. The statement reflects the balance on the previous date of the statement, the receipt of funds, write-offs and the balance on the date of the statement. In the organization, the statement is checked against the data of the documents, on its basis the accounting service makes entries in the Order Journal No. 2 and Vedomosti 2. The accounting department checks the correctness of the amounts indicated in the statement, and if an error is found, it immediately notifies the bank. Disputed amounts can be protested within 10 days from the receipt of the statement. The scheme of entries for accounting for cash on the current account is shown in Figure 2.

Rice. 2. Scheme of records for accounting for funds on a current account

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When accounting is automated, information about the cash flow on settlement accounts is reflected in the corresponding machine diagrams.

To reflect operations on the presence and movement of funds, an active account 51 "Settlement accounts" is used. The debit of account 51 reflects the receipt of funds, and the credit - write-off.

Upon receipt of funds, an accounting entry is made on the debit of account 51 and on the credit of the following accounts:

50 - when crediting funds from the cash desk;

66 - when crediting short-term credits and loans;

67 - when crediting long-term credits and loans;

62 - upon receipt of proceeds for shipped products, work performed and services rendered;

76 - upon receipt of receivables, etc.

When writing off funds, an accounting entry is made on the credit of account 51 and the debit of the following accounts:

50 - upon receipt at the cash desk for the payment of wages and for household expenses;

57 - when writing off for the purchase of foreign currency;

60 - when writing off to pay suppliers' bills;

66, 67 - when repaying short-term and long-term credits and loans;

68 - when paying debts on taxes and fees;

69 - when paying debts for unified social tax, etc.

The costs of settlement and cash services of the organization in accordance with PBU 1099 "Expenses of the organization" are reflected in the accounting entry Dt of account 91 "Other income and expenses" and Kt of account 51.

The bank account agreement may provide for remuneration for the use of funds stored on settlement accounts, which is reflected in the entry Dt of account 51 Kt of account 91.

Table 3. Correspondence on account 51 "Settlement accounts"

D Account 51 "Settlement accounts" K

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Accounting for cash flow in enterprises and organizations

Cash accounting

According to civil law, every organization that is a legal entity is required to have a bank account. To open a current account, the organization independently chooses the most convenient and profitable bank for itself ...

Accounting for funds in GOU NPO "Vocational School No. 21"

The procedure for making cashless payments between legal entities in the currency of the Russian Federation and on its territory in various forms is regulated by the Civil Code of the Russian Federation and the Regulation of the Bank of Russia of October 3, 2002 No. 2-P "On non-cash payments in the Russian Federation" ...

Accounting for cash and settlements on the example of Modny Dom LLC

All free funds should be kept in banks that open settlement, current, currency and other accounts for organizations and individual entrepreneurs. To open a bank account, you must submit documents ...

Accounting for cash and settlements

The company's current account receives proceeds from sold products, bank loans, accounts receivable(repayment of debts from our debtors), advances of all kinds, cash from the cashier when paying in cash, etc...

Accounting for funds on the example of Irkut LLC

Agricultural enterprises keep free cash in bank accounts. To open a current account, the farm submits a special application to the bank in the prescribed form ...

Accounting for funds of the enterprise JSC "ZhBSH"

Forms of non-cash payments: settlements by payment orders; ѕ settlements under a letter of credit; * settlements of collection; * settlements by checks...

Accounting and analysis of funds

To conduct various types of non-cash payments, each organization can open several current accounts in banking institutions, as well as other accounts and sub-accounts: current, currency, special, etc.

Accounting for transactions on the current account of the enterprise on the example of LLC "Bryansk PSA VOG"

Financial accounting of funds in bank accounts

In the process of economic activity, various settlement and monetary relations arise between organizations in connection with the supply of materials and payment for services, the sale of finished products ...

Enterprises can open settlement and current accounts in banks. The current account is the main account of the enterprise, through which all monetary transactions are carried out without limiting their list.

Current accounts are opened for separate transactions. Current accounts include: currency accounts, loan accounts, accounts for operations with special-purpose funds, etc.

Funds are debited from the account at the order of its owner or without the order of the account owner in cases provided for by law. If the funds on the account are not enough to satisfy all claims made against it, the funds are debited as they are received in the order established by law.

The forms of non-cash payments are chosen by the clients of credit institutions independently and are provided for in the contracts they conclude with their counterparties.

Non-cash payments are made out by monetary settlement documents of the established form:

Money orders;

Requirements-orders;

Collection settlements;

Letters of credit;

Payment order - This is an instruction to the bank to transfer a certain amount from the company's account to the account of the recipient of funds. The payment order is drawn up in 2-3 copies, the first (memorial) copy is issued with the signatures of the enterprise (in accordance with the card) and an imprint of its seal. 2 copies are provided to the bank for local payments, 3 copies for intercity payments.

Payment Request - this is the requirement of the supplier to the buyer and the buyer's instruction to his bank to pay the cost of the delivered products (works, services) on the basis of settlement and shipping documents. The supplier sends a request-instruction to the buyer's bank bypassing his own bank.

Collection orders - this is a requirement for an indisputable write-off of funds (For example, the IFTS writes off penalties and tax arrears).

Letter of credit - this is an order from a bank serving the enterprise to another bank serving the supplier to pay the supplier's invoices for the shipped goods or services rendered on the terms specified in the application for opening a letter of credit.

Check (cash) - this is an instruction to the bank to issue from the company's account the amount of cash specified in the check. Cash checks are documents of strict accountability and are issued by bank institutions on the basis of an application of the established form.

Settlement documents are valid for presentation to the servicing credit organization within 10 calendar days, not counting the day of their issuance.

Cash contribution announcement issued when cash is deposited into the current account. In confirmation of the receipt of money, the bank issues a receipt to the depositor, which serves as a supporting document.

An active account is used to record transactions on a current account. 51 "Settlement accounts", on the debit of which the receipt of funds is reflected, and on the credit - their write-off (transfer, withdrawal). If the organization has several current accounts, the accounting of the movement of funds for each of them is carried out separately on the sub-account opened to the account 51. The basis for the reflection of operations on account 51 are bank statements.

Extract - this is a copy of the company's personal account, opened by the bank. The extract contains the company's account number and the dates for which transactions were made on the current account (current and previous).

Keeping the funds of the enterprise, the bank considers itself to be its debtor, i.e. for this amount has accounts payable. Therefore, the bank records the balances of funds and receipts to the current account on the credit of the current account, and write-offs and cash withdrawals - on the debit.

The enterprise receives from the bank an extract with attached copies of the documents on the basis of which the funds were credited or debited. The accountant checks the statement and the compliance of the amounts received and written off according to the documents attached to it. If an error is found, he reports it to the bank. Amounts erroneously attributed to Kt or Dt calculated accounts and statements found during the verification are reflected on account 76 sub-account "Calculations on claims".