Distinctive features of non-cash payment means. What is a cashless payment? Means of non-cash payments

In this article, your attention will be presented to all the main methods of payment by bank transfer.

Cashless payment rules

Since the year 2012, new laws have come into force regulating the rules for cashless payments. Before carrying out operations, we advise you to familiarize yourself with them.

Cashless payment is a payment that is carried out without cash.

Cashless payments can be made using bills of exchange, checks, and other methods. People use cashless payments in some areas of economic relations. For example, cashless payments are used in the sale of products, various works, services, in obtaining and returning loans from a bank, in the use and payment of actual income.

There are the following forms of non-cash payments:

Settlement by payment orders,
- letter of credit form calculations,
- payments by checks,
- settlements by payment orders and claims
- settlements due to mutual claims.

Organizations themselves choose the forms of non-cash payments. These forms are provided for in the contracts that the organization enters into with the bank. Payers and collectors act as participants in cashless transactions. As well as the banks that serve them. All transactions related to bank accounts are performed only on the basis of the necessary settlement documents.

The billing document is order, which is executed on electronic media or in writing.

There are the following orders:
- payer
- recipient

Requirements for the execution of settlement documents are set out in the regulation of the Central Bank Russian Federation.

Types of non-cash payments

Cash settlements can be carried out by the company either in cash or in the form of a non-cash payment.

Non-cash payments are made using a non-cash transfer on the settlement, current and currency accounts of the bank's customers, the system of accounts between different banks, clearing offsets of mutual claims through settlement fees, even with the help of checks and bills of exchange, which replace cash. Cashless payments are made mainly through banking, settlement and credit operations. The use of these operations helps to reduce the cost of money turnover and ensures more reliable safety of funds.

Payment by bank transfer

Payment by bank transfer is carried out if there are details of the bank or individual to whom the money needs to be transferred. Payment by bank transfer helps to significantly reduce the time of making payments.

Cashless payment methods:

1) Bank transfer
2) Bank cards
3) Electronic payments ( , WebMoney, [email protected])

Now you know what payment methods are available by bank transfer.

Non-cash settlements under a letter of credit, collection, settlements by payment orders: features and benefits

Cash settlements using cash registers and strict reporting forms

Cash limit: who should count and how to do it

Cashless payments

Non-cash settlements are used by legal entities and individual entrepreneurs more often than others, since there are practically no restrictions on their conduct, unlike cash settlements. Cashless payments in Russia are carried out on the basis of the Regulation on the rules for the transfer of funds, approved by the Bank of Russia No. 383-P on June 19, 2012 (hereinafter referred to as the Regulation).

Forms of non-cash payments are chosen by organizations independently and may be provided for by agreements concluded by them with their counterparties.

Settlements under a letter of credit

Letter of credit- this is an instruction from the payer's bank to the recipient's bank to make payments to an individual or legal entity under the order and at the expense of the client's funds within the specified amount and on the conditions specified in this instruction.

Four entities are involved in transactions under a letter of credit:

1) buyer-payer which, by opening a letter of credit, fulfills obligations to its creditor (seller);

2) issuing bank- the bank in which a current account is opened with the buyer and which, at the request of the buyer, opens a letter of credit for him;

3) Executing bank- the bank in which the seller's current account is opened;

4) salesman- payment receiver.

The letter of credit calculation scheme is shown in fig. one.

The procedure for settlements under a letter of credit:

1. The buyer submits an application for opening a letter of credit to the issuing bank, where he has a current account. The bank deposits the amount indicated in the application on a special deposit account, i.e. opens a letter of credit.

2. Funds are debited from the buyer's account and transferred to the seller's bank (executing bank) to a special account opened for settlements under a letter of credit. Money is transferred to the executing bank by a payment order of the issuing bank, which contains information that allows you to establish a letter of credit, including its date and number.

3. The seller receives a notification from the executing bank about the crediting of funds to his account, which is a signal to fulfill his part of the contractual obligations (for example, to ship goods).

4. The seller ships the goods to the buyer.

5. The seller sends to the executing bank the shipping documents that were specified in the terms of the letter of credit.

6. The executing bank checks the shipping documents provided by the seller (the deadline for checking documents is no more than 5 working days following the day the documents were received), then credits the money to the seller’s settlement account and transfers the documents certifying the shipment to the issuing bank. Notifies the issuing bank of the use of the letter of credit.

7. The issuing bank notifies the buyer of the use of the letter of credit, transfers to him the documents evidencing the shipment.

Example 1

Iskra LLC (buyer) buys restaurant equipment from Planeta-Service LLC (seller) under a supply agreement in the amount of 1,500,000 rubles. The supply agreement provides that:

• payments under the contract will be made from an irrevocable letter of credit;
• the calculation can be made after the submission to the bank of the shipping documents for the shipment and transportation of the equipment.

The Iskra company sent to Kranbank, in which it has a current account (issuing bank), an application for opening an irrevocable letter of credit, where it indicated the following information:

• equipment supply agreement No. 12 dated February 27, 2018;
• irrevocable covered letter of credit;
• the seller is Planet-Service LLC;
• seller's bank (executing bank) - Soyuz Bank;
• a list of shipping documents that the seller will have to provide to confirm the shipment - waybill;
• a list of goods for payment for which a letter of credit is opened - kitchen equipment;
• the amount of the letter of credit is 1,500,000 rubles.

Kranbank deposits cash Iskra LLC on a special account in the amount of 1,500,000 rubles, i.e. opens an irrevocable letter of credit. Bank commission for opening a letter of credit - 0.85% of the amount of the letter of credit, i.e. 12,750 rubles. (1,500,000 rubles × 0.85%).

By means of a payment order, the issuing bank writes off funds in the amount of 1,500,000 rubles. and transfers them to the executing bank - Soyuz Bank to the account opened by the executing bank for settlements under a letter of credit.

LLC Planeta-Service receives a notification from its bank about the crediting of funds under a letter of credit, which is a signal for it to fulfill its part of the contractual obligations - the shipment of equipment. LLC "Planeta-Service" ships the equipment and provides the Soyuz Bank (executing bank) with TTN for the shipment of kitchen equipment.

The executing bank, in turn, transfers them to the Kranbank (issuing bank). The issuing bank checks the shipping documents and, after checking, transfers them to the buyer - Iskra LLC. From the account opened by the executing bank for settlements under a letter of credit, the money is credited to the settlement account of the seller - Planet-Service LLC.

Transactions under the letter of credit from Iskra LLC:

Debit of account 55 "Special accounts in banks" sub-account "Letters of credit" Credit of account 51 "Settlement accounts" - 1,500,000 rubles. — funds were transferred to a covered irrevocable letter of credit;

Debit of account 60.1 "Settlements with suppliers and contractors" / LLC "Planeta-Service" Credit of account 55 "Special accounts in banks" sub-account "Letters of credit" - 1,500,000 rubles. - money was transferred to the seller from a special account;

Debit of account 91.2 "Other expenses" Credit of account 51 "Settlement accounts" - 12,750 rubles. — the commission for opening a letter of credit is taken into account.

Settlements for collection

Collection is one of the forms of settlement between the seller (of goods, works, services) and the buyer, when the settlement is carried out not by the participants in the transaction, but by their banks.

Settlements for collection represent banking operation when the bank, on behalf of its client, on the basis of settlement documents, receives the funds due to the client from the payer for the goods (works, services) shipped to his address and credits them to the client's bank account.

Note!

The main difference between collection and other non-cash payments is that the order for the operation comes from the recipient of the money, and not from the payer.

Collection parties:

• principal (principal) - a party that instructs the bank to process the collection and acts as the final recipient of the payment (exporter or seller);
• payer - a person to whom the submission of documents must be made in accordance with the collection order (importer or buyer);
• remitting bank (seller's bank) - the bank to which the principal has entrusted the processing of collection;
• collecting bank - any bank that is not a remitting bank and participates in the processing of a collection order (buyer's bank);
• presenting bank - a collecting bank that presents documents to the payer (buyer's bank).

The calculation scheme for collection is shown in fig. 2.

E. V. Akimova,
auditor

The material is published in part. You can read it in full in the magazine.

All more businesses and individuals choose a virtual form of payment for themselves. The fact is that it is not a low-cost option and is produced much faster, regardless of the time and day of the week. Payment by bank transfer is very convenient and practically unlimited normative documents. Therefore, it gradually replaces the usual cash payment. More details are provided below.

What is cashless?

The form of cashless payment represents the movement of funds on the accounts of customers of banking or credit organizations in in electronic format. Any payment for goods by bank transfer is carried out only through specialized organizations that have licenses to perform banking operations.

Non-cash is available to absolutely all persons, regardless of the form of their activity. As a rule, at the end of the working day, account holders are provided with a daily statement of their cash flow activity, which allows them to control all transactions. But if necessary, such an extract can be requested from credit institution Anytime.

Adjustment of non-cash payments

Payment by bank transfer is subject to only three regulatory documents that fully control their implementation. The main one is Civil Code of the Russian Federation, chapter 46 of which describes all the basic requirements for permitted non-cash forms monetary circulation.

• regulation on the issue of payment cards;
• regulation on the rules for money transfers.

The first document was approved Central Bank on December 24, 2004 and discloses the procedure for the legal implementation of acquiring. This concept defines the habitual for many ordinary citizens non-cash payment for services or goods.

The second document was approved only on June 19, 2012 by the Bank of Russia and contains all the necessary detailed descriptions possible forms of non-cash payments and requirements for them. Everything contained in the provision fully complies with the norms of the Civil Code.

Any non-cash payment must be carried out in strict accordance with all the listed regulatory documents, but such control is not an obstacle to the growing popularity of non-cash money circulation among the entire population.

Benefits of cashless payments

First of all, payment by bank transfer requires minimal documents, in comparison with the usual cash payment between organizations. Many companies choose just this form of payment, because it makes it possible to avoid large fines due to an error in the execution of cash discipline and the use of cash registers.

Large organizations are also increasingly billing their customers for cashless payments, instead of taking cash from them. This allows companies to significantly save money, since servicing such operations is much cheaper.

The obvious benefit of such calculations for ordinary citizens is the convenience of conducting operations. The fact is that they can be carried out simply by having a payment bank card and the ability to access the Internet, and commissions for Money transfers between accounts are not always charged or are minimal losses.

The benefit of such virtual settlements is also for the state, because it allows you to constantly control everything cash flows in real time. In addition, a decrease in the turnover of live money supply reduces the possibility of inflation in the country.

In general, the advantages of cashless payments are clearly visible for everyone, and most importantly, they can be carried out at any time of the day, on any day of the week, and completely regardless of the geography of the transfer.

Types of non-cash settlements for individuals

It may seem to ordinary citizens that non-cash payments are only transfers between accounts, but in fact there are 6 types of them. Most are available only to legal entities and organizations and are controlled by the same regulatory documents.

The most common form of payment available to civilians is in the form of electronic transfer. It represents the movement of funds from personal bank account payer to the beneficiary's account through a banking operator. The recipient can be an individual or an organization, the main thing is that such a right should be described in the agreement between the account holder and the bank. The payer can only be a private person.

Another form of payment, which, like the previous one, is regulated by the law "On National payment system» is a direct debit. It is a debit from the account of the account holder at the request of the recipient, but only if this is permitted by the agreement between the account holder and the credit institution. Most often, these payments are mandatory service fees. bank card or accounts.

The most common form

IP payment by bank transfer is most often carried out by means of a payment order. Even individuals who do not have a current account with a credit institution can use this form. Payment is the preparation and transfer to the bank of a certain document - an order that describes in detail the amount, the recipient and the period in which the transfer must be made. All this is done at the expense of the payer.

The validity period of the order is officially 10 days, not taking into account the moment of submission of the document, but in practice everything happens much faster. Only incorrect execution of the order can slow down the receipt of funds.

The most protected form

The most secure form of non-cash payment is considered to be payment by letter of credit. It is an inconvenience for the payer, since it requires a separate opening of a letter of credit, even if this bank already has a current account, but all this is for the sake of security.

The payer must transfer to an open account a certain amount for goods or services and oblige the bank to pay them to the recipient only if certain conditions are met. That is, until the recipient gives the credit institution confirmation that he has fully fulfilled his obligations in the transaction, he will not receive the money. The bank in this case acts as a third party not interested and guarantees the legitimacy of the transaction.

Cash-non-cash payment

Conventionally, cash-clearing payment determines settlements through check books, since after debiting funds from the account of the drawer, it may involve issuing them in cash or transferring them to a bank account. This form of payment is more common in Europe and the USA and is carried out only upon confirmation of the identity of the bearer of the check and receipt of information about the availability of an amount sufficient for the transfer on the account of the drawer, and, of course, after confirming the authenticity of the check.

Another form of non-cash payment is a transfer by collection or collection order. It is performed only when the recipient of funds provides the bank with confirmation in front of him monetary obligations account holder. In fact, this is debt collection and it occurs even without timely notification of the account holder. As a rule, the debtor learns about the withdrawal after the transfer is made.

What is non-cash based on?

First of all, all non-cash payments must be carried out in accordance with the law and regulations. Apart from general rules, each credit institution is obliged to act only within the framework of current contract between the bank and the account holder. Going beyond the scope of the drafted document is allowed only when signing a new agreement. In addition, the bank has no right to influence the choice of the form of payment for the participants in the transaction.

Any issued invoice for payment by bank transfer, a sample of which can be obtained directly from a credit institution, must be supported by a sufficient amount of funds in the payer's account. In addition, money transfer operations must be carried out within the specified period, otherwise sanctions or fines may be imposed on the culprit. And, of course, each account holder has the right of acceptance, which means that even the state is prohibited from debiting money from the account without prior notice.

Varieties of accounts

Any non-cash payment is allowed only if you have a bank account with the required amount on it. The only exception is payment by means of a payment order, which is permitted by law and can be carried out even in the absence of a bank account, but only by individuals. For reference entrepreneurial activity you must have a bank account.

There are several varieties of them:

Funds control

For individuals, accounting for the movement of funds on the account allows you to keep Bank statements is more difficult for organizations. They use books of income and expenses, in which they enter data on payment orders, collection transactions, memorial warrants, and so on. Analytics of special accounts is carried out using statements of letters of credit, deposits, check transactions and other forms of payment.

About how to issue an invoice for payment by bank transfer to the account holder, they should tell the bank in detail, as well as inform about possible fines. They are imposed both on the credit institutions themselves and on paying agents if they have not fulfilled their obligations on time.

The concept and meaning of settlement legal relations

Settlements are carried out either directly between the parties to a property relationship for compensation, or with the participation of an additional subject - a credit institution. Settlement relations are regulated by the norms of various branches of law, primarily by the norms of financial and civil law, which together form a complex institution of law. The most important regulations regulating this sphere of public relations are the Civil Code of the Russian Federation (Art. 861-885), federal laws"O central bank Russian Federation (Bank of Russia)”, “On banks and banking”, various regulations of the President and the Government of the Russian Federation and regulations of the Bank of Russia.

Cashless circulation

For non-cash payments, customer accounts are opened and an agreement is concluded between the bank and the customer.

For interbank non-cash settlements, banks open correspondent accounts with other banks. In addition, for interbank settlements and other operations, each bank has a correspondent account with the Central Bank of the Russian Federation.

• checking account. It opens commercial and, which operate on the principle of self-sufficiency. In the case of opening several current accounts, one of them is allocated, which will be called the “current account for the main activity”;
• current accounts. They are opened by legal entities, enterprises, organizations, institutions whose activities are financed from the budget. it non-profit organizations(schools, institutes, etc.);
• for organizations and legal entities who are systematically tax debtors, a non-payer tax account is opened in addition to the existing accounts. In this case, operations on the current account and current accounts are terminated, and all receipts are reflected in the tax evader's account. Tax debts are paid from this account.

• by order of the owner;
• without the order of the account holder, but only in those cases that are provided for by law, i.e. in an indisputable manner;
• between the payer and the recipient;
• between the bank and the payer.

The procedure for debiting funds from the account involves the use of settlement agreements. Forms of settlement agreements are established by the regulation approved by the Central Bank of the Russian Federation.

Payment from the account is made within the balance of funds on it. But if the bank and the client enter into a loan agreement, then the bank undertakes, to some extent, to pay for the client's payment documents in the absence of a balance of funds in the account, that is, a loan.

Settlement documents

Banks carry out operations on accounts on the basis of settlement documents.

A settlement document is a paper-based document or, in established cases, electronic payment document:

• the order of the payer (client or bank) to write off funds from his account and transfer them to the account of the recipient of funds;
• the order of the recipient of funds (collector) to write off funds from the payer's account and transfer to the account, specified by the recipient funds (claimant).

• checks;

Settlement documents on paper are drawn up on the forms of documents included in All-Russian classifier management documentation OK 011-93 (class "Unified system of banking documentation").

Settlement documents used in the current forms of settlements are accepted by the bank for execution only if they comply with standardized requirements and, therefore, must contain the following data:

• name of the settlement document;
• number of the settlement document, date, month, year of its issue;
• name of the payer, number of his bank account, name and number of the payer's bank;
• the name of the recipient of funds, the number of his bank account, the name and number of the bank of the recipient of funds; purpose of payment (not specified in the check); payment amount (in numbers and words).

To make payments, settlement documents are printed in several copies based on the needs of settlement participants. The first copy of the settlement document must be necessarily signed by officials who have the right to manage the bank account and have a seal imprint. Write-off of funds from the payer's account is made only on the basis of the first copy of the settlement document. The second copy is a copy.

Settlement documents are accepted by the bank for execution within business day jar.

The period of validity of settlement documents is limited and is 10 days, not counting the day of its signing.

It is assumed that the client of the bank can withdraw his settlement documents.

The terms for the passage of payments through banks are established:

• 5 days between subjects of the Russian Federation;
• 2 days within one subject.

Civil Code of the Russian Federation in Art. 862 establishes the most common forms of non-cash payments. Non-cash payments between business entities can be made in the following forms: payment orders, letters of credit, checks, collection settlements, bills of exchange.

Forms of non-cash payments

Forms of non-cash payments are established. Bank customers independently choose the applicable forms of payment, which is reflected in the agreement with the bank.

AT modern conditions Based on the current regulation of the Central Bank of the Russian Federation of October 3, 2002 No. 2-P “On non-cash payments in the Russian Federation” (as amended on March 2, 2008), the following forms of non-cash payments are in force in Russia:

• settlements by payment orders;
• settlements under a letter of credit;
• settlements by checks;
• collection settlements.

Forms of non-cash payments are used by clients of credit institutions (branches), institutions and divisions of the Bank of Russia settlement network, as well as by the banks themselves.

Forms of non-cash payments are chosen by bank customers independently and are provided for in contracts they conclude with their counterparties.

Within the framework of the forms of non-cash settlements, payers and recipients of funds (collectors), as well as banks serving them and correspondent banks, are considered as participants in settlements.

Responsibility of banks and their clients for violation of settlement discipline

And they carry liability for violation of the rules for settlement transactions in accordance with applicable law. Property liability between the bank and its client is determined by regulations and agreements between the bank and its client. Regulatory banks include legislative acts, as well as the rules issued by . Penalties can only be applied if there are contractual relations between the bank that committed the violation and the client company. In accordance with paragraph 30 of the Law on Banks and Banking Activities, relations between the Bank of Russia and their clients are carried out on the basis of agreements, unless otherwise provided by federal law.

The contract must specify interest rates on loans and deposits (deposits), cost banking services and the terms for their implementation, including the terms for processing payment documents, the property liability of the parties for violations of the contract, including liability for violation of obligations on the terms of making payments, as well as the procedure for terminating it and other essential terms of the contract.

The procedure for opening, maintaining and closing customer accounts in rubles and foreign currency established by the Bank of Russia in accordance with federal laws.

Members of a credit organization do not have any advantages when considering the issue of obtaining a loan or providing them with other banking services, unless otherwise provided by federal law.

The company is directly responsible for non-compliance loan agreements and accounting discipline. An enterprise that systematically fails to fulfill its settlement obligations may be declared insolvent. This is reported to the main suppliers of inventory items and the higher authority.

Cashless payments- settlements carried out between an individual and a legal entity without the use of cash, by transferring funds through a bank from the settlement (current) account of the payer to the account of their recipient.

This payment format is available to everyone - legal entities, entrepreneurs and ordinary citizens.

Cashless payment is one of the most convenient options settlements due to the high speed of making payments and the almost complete absence of regulatory restrictions in making payments.

In the course of non-cash payments, funds are credited and debited electronically.

At the end of the working day, the account holder is provided with an account statement, which reflects the balance at the beginning and end of the day, as well as all income and expenditure transactions, which allows the account holder to control cash flows.

Forms of non-cash payments

There are several forms in which non-cash payments are made:

settlements using payment orders;

settlements by means of a letter of credit;

settlements by means of collection orders or collection;

payments through checkbooks;

payments using plastic cards;

settlements in the form of transfer of electronic money.

Settlements using payment orders

In this case, a document is drawn up - which contains an instruction to the bank to transfer the specified in payment document amounts at the expense of the payer.

A payment order as a form of payment for the execution of a transfer is a payment instruction, according to which the sending bank transfers funds to the receiving bank to the person specified in the order.

The parties are the payer and the payee, the participant is the bank that carries out the transfer operation.

The transfer is carried out on time and to the person indicated in the order.

The payment order is valid for ten days, which does not include the day the document was drawn up.

Settlements by letter of credit

A letter of credit is a special account that is used to settle transactions that require the mediation of a bank.

A letter of credit is an instruction from the buyer's bank to the supplier's bank to pay the invoices of this supplier for the shipped goods or services rendered on the terms and conditions stipulated in the letter of credit application.

The following are involved in settlements under a letter of credit:

the applicant who applies to the bank with a request to open a letter of credit;

recipient of funds;

the bank that is involved in the transfer of the letter of credit to the recipient of funds.

In the case of settlements using a letter of credit, the payer instructs the bank to transfer funds to their recipient, but only if the recipient of the funds complies with special conditions, for example, the supply of goods, the provision of documents and other conditions.

Settlements using a letter of credit are carried out as follows.

The buyer opens a letter of credit in his bank and transfers the cost of the purchase he makes there.

The supplier will be able to receive these funds subject to the delivery of the goods and the transfer accompanying documents bank where the letter of credit is opened.

And only after that the bank transfers funds.

The convenience of this form of payment lies in the security of the transaction.

Settlements by means of collection orders or collections

Such settlements are possible only if the recoverer (recipient) of funds has the right to make claims against the debtor's (payer's) account.

These rights may be provided for by law or by an agreement concluded between the account holder (debtor) and the bank.

Collection is inherently demanding.

Thus, the recipient of funds, in order to recover the required amount, must provide the bank that holds the payer's account with the necessary information about the debtor and his obligation.

Checkbook settlements

Settlements by checks from checkbooks are made by:

legal entities (entrepreneurs) or individual entrepreneurs- holders of a check who are recipients of payment on a check from checkbook;

individuals- vouchers.

In this case, funds are debited from the account of the drawer to the account of the holder of the check or cash is issued to him.

Settlement of checks is carried out only on the condition that the drawer of the check has a sufficient amount of money in the account and after confirming the identity of the bearer of the check and verifying the authenticity of the check itself.

Payments using plastic cards

A plastic card is a payment instrument through which its holders can make non-cash payments and receive cash. Payments with plastic cards require the presence of a certain system, which includes banks and other participants that jointly issue into circulation and operations using plastic cards.

Non-cash payments using plastic cards are made in accordance with an agreement concluded by the bank with the owner of the settlement system in accordance with the standards and rules established by him.

Settlements in the form of electronic money transfer

As part of this type of non-cash payment, a citizen () provides the operator with funds from his personal bank account for conducting operations.

Principles of construction of cashless payments

The system of cashless payments is based on the following principles:

the principle of legality. All non-cash transactions are carried out in accordance with the requirements of the law and are carried out only within the framework of the law;

principle of sufficiency of funds. All settlement transactions must be secured with an amount sufficient to make payments;

acceptance principle. This principle is that without the consent or prior notice of the account holder, no funds can be debited from the account;

the principle of conducting all operations on the basis of a contract. This principle is based on the fact that the servicing bank is obliged to act only within the framework of the agreement between it and the account holder, which establishes the rules for relations between the bank and the owner of an account opened with the bank;

principle of urgency of payment. This means that any payment made from a bank account must be made within the time specified by the payer;

• the principle of freedom of choice. The essence of this principle is that the settlement participant is free to choose any type of non-cash settlements. And the bank cannot influence this choice.

Still have questions about accounting and taxes? Ask them on the accounting forum.

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