Introduction

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

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

Subject of study. Organization of accounting on bank current accounts

Object of study. Organization of accounting operations on a current account

To achieve this goal, the following tasks are defined:

1. Consider the organization of accounting for settlement transactions;

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

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

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

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

1.2 Organization and regulation of cash flow accounting

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

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

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

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

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

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

1.3 Accounting for transactions on the organization's settlement account

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

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

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

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

Table 1. Postings on account 51

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

2.1 Organizational and economic characteristics of LLC MC "Vizavi"

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

This institution is a medical diagnostic and

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

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

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

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

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

As practical experience has shown, in LLC MC "Vizavi" a large proportion of accounting work is occupied by cost accounting and calculation of the cost of work performed.

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

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

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

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

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

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

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

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

Methodological aspects include:

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

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

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

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

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

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

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

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

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

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

2.2 Documenting and accounting of cash transactions

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

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

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

- 50.01 - cash desk of the organization in rubles;

- 50.03 - monetary documents.

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

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

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

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

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

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

Table 4 accounting records accounting for cash receipts from customers

2.3 Documentation and accounting of funds in bank accounts

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

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

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

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

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

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

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

Table 14

Using a bank account of another organization. Types of current account transactions

Account 68 "Calculations on taxes and fees"

federal taxes

The procedure for maintaining a current account

Regulatory documents governing the maintenance of a current account

Analytical monitoring

Normative base

Common business transactions, postings on them

Types of documents indicating operations by account

Types of cash transactions (RKO)

Managing account transactions

Maintaining company accounts

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Pay legally established taxes- the duty of taxpayers (clause 1 clause 1 article 23 of the Tax Code of the Russian Federation). And how is the accrual of certain taxes reflected in accounting? We will talk about this in our consultation.

Chart of accounts accounting and Instructions for its application () to summarize information on settlements with the budget for taxes and fees, account 68 “Calculations for taxes and fees” is provided. On the credit of account 68, the accrued or withheld amounts of taxes and fees are reflected in accounting, and on the debit - the amounts actually transferred to the budget or otherwise reducing the debt to it.

Analytical accounting on account 68 "Calculations on taxes and fees" is carried out by type of taxes. This is achieved, as a rule, by opening separate sub-accounts to account 68.

Let's present in tables the most typical accounting entries on the calculation of taxes or their withholding, as well as the reduction of tax debt to the budget (except for payment). Payment of taxes is reflected, regardless of the type of taxes, as follows:

Debit of account 68 - Credit of accounts 50 "Cashier", 51 "Settlement accounts"

In the event that the table contains several debited accounts, this means that the type of accounting entry depends on the characteristics of specific business transactions, the specifics of the organization's activities and its provisions.

We will present the entries for taxes and fees in the context of typical federal, regional and local taxes (Articles 13-15 of the Tax Code of the Russian Federation).

Operation	Account debit	Account credit
VAT
VAT charged on the sale of goods (performance of work, provision of services)	90 "Sales", subaccount "VAT"	68
VAT charged on other transactions	91 "Other income and expenses", sub-account "VAT"
VAT charged on advance payment received	76 “Settlements with various debtors and creditors”, subaccount “VAT settlements from advances received”, 62 “Settlements with buyers and customers”, subaccount “Advances received”
VAT charged on the cost of completed construction and installation work for own consumption	19 "VAT on acquired valuables"
Customs VAT calculated	19	76, 68
VAT restored	20 "Main production", 26 " General running costs”, 44 “Sales expenses”, 60 “Settlements with suppliers and contractors”, 76, 91, etc.	68
Withheld VAT tax agent	60, 76	68
Accepted VAT deductible	68	19, 76, 62
personal income tax
Withheld personal income tax from the wages of employees	70 "Settlements with personnel for wages"	68
Withheld personal income tax from other income of employees	73 "Settlements with personnel for other operations"
Personal income tax withheld from dividends	75 "Settlements with the founders"
Corporate income tax
Accrued income tax	99 "Profit and Loss"	68
Income tax withheld by the tax agent	76, 60	68
Government duty
State duty accrued	08, 26, 44, 91, etc.	68

Also, from 01.01.2017, the federal mandatory payments levied on the basis of the Tax Code of the Russian Federation include insurance premiums(Article 18.1 of the Tax Code of the Russian Federation). To account for insurance premiums, the Chart of Accounts provides for account 69 “Settlements for social insurance and security” (Order of the Ministry of Finance dated October 31, 2000 No. 94n). and can be viewed in our separate materials.

Conducting operations on settlement accounts is a painstaking task that can only be entrusted to a professional. Before opening a current account, you need to make sure that it is necessary. According to the current legislation, maintaining a settlement account for individual entrepreneurs and LLCs is mandatory only if they enter into transactions for amounts of more than 100 thousand rubles. If this condition is not met, all transactions can be carried out using cash. We will consider the nuances and rules of maintaining a current account, we will tell you about the documents that an accountant can use when questions arise.

A current account is opened at a bank branch, all operations are carried out only with the help of an employee of a financial institution. There are two types of operations:

enrollment:
write-off.

When crediting, money is deposited into the bank using electronic transfer or providing cash (through a bank). Write-off is the reverse operation, in which money is withdrawn from the company's account or transferred to another company.

All operations are carried out in the manner prescribed in the documents on which the work of the company is carried out. When multiple transactions are required, their order is determined in the following way:

Money transfer regulated by executive documents;
payroll;
Payments to the state budget;
Other executive write-offs (most often the payment of debts and the return of collateral);
Other monetary transactions.

If there are not enough funds on the account, the order of payment is determined using this list. If there are several transactions within the same point, look at the dates of the request: earlier documents have priority in payment.

If something has not been paid in deadlines, the representative can withdraw the request for payment through a special form, which is submitted to the bank branch.

The costs of maintaining a current account are written off by the bank itself. If there is not enough money in the account, financial institution has the right to go to court and terminate the service of the company, up to the closing of its account.

If you need to close an account, this can be done at the request of both the legal entity and the bank itself. In order for the bank to be able to close the account, an appropriate decision is required judiciary. Most common causes closures - service debt and no transactions throughout the year.

In order to open a bank account, the organization must provide a list of documents. Among them there is a copy of the charter, a certificate of registration of the enterprise and registration in the Chamber of Commerce, documents from the funds compulsory insurance, a certificate confirming the appointment of the head, his deputy and chief accountant, as well as other documents.

Each organization has the right to open current accounts in different banks simultaneously. All transactions take place exclusively with the assistance of financial institutions.

Both the head of the company and his representative, who must have a special power of attorney, can deposit or withdraw money from the account. There are a number of documents with the help of which operations take place:

Payment order (to transfer money to another company);
Receipt (for cash receipts);
Payment request (a document regulating the relationship between the seller and the buyer; sent to the bank after shipment for debiting / crediting money);
Checks (a document for the implementation of expenditure transactions related to the functioning of the company).

For reference financial statements, the bank must send an account statement, on the basis of which the accountant will draw up statements, and confirm money turnover companies. Features of providing an extract differ in different banks, and the conditions are prescribed in the contract.

If the company saw errors in the statement, they can be corrected by the decision of the bank. The company has 10 days to report errors from the moment it received the statement.

Money is credited using an electronic payment order. With the help of this order, the bank transfers the specified amount, prepares a copy of the documents and puts its stamp on them. Only those copies that are certified by the bank and the employee who was responsible for carrying out the operations are considered valid. After that, the documents are transferred to the account owner along with the statement.

An important part of the functioning of any company - proper management accounting. The smallest mistakes can lead to problems on the part of tax authorities. Any transactions must be reflected in the accounting reports.

To do this, experts use wiring. If the company opens a current account, the transaction will look like this:

If the company transfers funds to the current account, then this will be reflected in the transaction as a debit of 51 and a credit of 50. If the opposite situation occurs, then the accounts will change: there will be a credit of 51 and a debit of 50.

To date, the job description of an accountant for maintaining a current account is the main document that a specialist should be guided by when working with a company's cash flows.

The format of accounting is very tightly controlled by the state. All documents must be brought to a unified form, and all transactions and cash flows must be in without fail be documented.

Now there are several legal acts regulating the procedure for documenting and regulating cash flows:

Tax Code of Russia;
Civil Code of Russia;
Regulation on non-cash payments of 2002;
Law “On Accounting”;
Order of the Ministry of Finance No. 94n;
Instruction of the Central Bank of Russia No. 111-I;
indication Central Bank Russia No. 1676-U;
115-FZ.

These documents describe the procedure for closing / opening bank accounts, conducting banking operations. If a government bodies identify inconsistencies in the activities of banks, their license is taken away. If violations are noticed on the part of enterprises, they face trial and punishment, and may even go as far as criminal prosecution.

As you can see, keeping a current account is very simple. The procedure for maintaining a current account is very simple and understandable, and that is why no one should have problems with this issue.

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

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Content

Introduction
Conclusion
Bibliography

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

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

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

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

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

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

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

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

current account bank accounting accounting

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

· for delivered goods, performed works, rendered services;

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

for repayment of loans, payment of interest on them;

For registration of other debit non-cash transactions.

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

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

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

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

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

Name	Deviation, thousand rubles	Growth rate, %



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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Table 10. Accounting entries for cash collection accounting

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

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

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

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

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

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

Document		Correspondence


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

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

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

1. Approve the list of strict reporting forms.

2. Appoint persons responsible for storage and their use.

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

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

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

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

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

Example 9.30.03.16 purchased electronic ticket"Togliatti - Moscow-Togliatti" in the amount of actual costs 23650 rubles. The ticket was issued to the accountable person Korotkevich K.G., sent on a business trip (table 13).

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

Document		Correspondence


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

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

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

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

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

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

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

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

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

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

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

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

	Document			Correspondence

According to the current legislation, legal entities have the right to open any number of accounts necessary for carrying out their activities, both in Russian and in foreign currency. Information about the opening is automatically transferred to the Federal Tax Service Inspectorate, in which the company is registered.

The analysis of incoming and outgoing non-cash funds is carried out in the context of each individual settlement account opened by the organization.

In order to check the correctness of mutual settlements and fill in the information in the company's accounting records, an extract is requested from the credit institution (through the Bank-Client system or personally through the branch operator). The statement displays all ongoing transactions and payment documents for them. The balances at the beginning and end of the period, as well as all turnovers in accounting must be identical to the information from the bank.

Attention! Credit organizations establish their additional rates for servicing the company, the amounts are debited automatically on the first or last day of the month, depending on the policy of the bank - these amounts are displayed in accounting as expenses for banking services in correspondence with account 91.02.

Use of account 51 to display transactions on mutual settlements with counterparties in a non-cash way through credit institutions is carried out in accordance with the current Chart of Accounts, approved by Order of the Ministry of Finance dated October 31, 2000 No. 94.

Transfer of funds to suppliers - payment for equipment, materials, goods, etc.

When conducting business activities, settlements with counterparties are carried out in a non-cash manner using a current account. Each company must have at least one account in the bank, but their total number is not limited. One of the tasks of the head of the company or individual entrepreneur is to control operations on current account . What documents are involved in the process? What is written in these papers? Which ones are classified as basic? Let's take a closer look at these points.

Settlement transactions may appear in the following documents:

Account statement.
Payment order.
bank order.
Payment document.
Check box.
payment request.

Each document contains specific types of account transactions. Complete information is contained in the extract used to analyze and organize accounting records.

Name of the subject (bank and client).
Account number.
The date (time period) for which the document is provided.
Condition of account at the start of the trading day.
Cash receipts. Here are prescribed current account transactions indicating the amount of funds and the document on the basis of which the transfer is made.
The condition of the account at the end of the trading day.
Cash withdrawal. As in the case of receipt, the amount is prescribed and the document that acts as the basis for the withdrawal is indicated.
Signature of a bank employee from the operations department.

Types of write-offs:

By order of the client.
By decision of the Federal Tax Service or the court.

Main settlement operations conditionally divided into two types:

By crediting money to the account:

Profits from the sale of services or goods.
Revenue from foreign buyers.
Advances that come from customers and buyers.
Return of unused or part of overstated advances.
Return from budget funds money that was paid in taxes.
A loan (short-term or long-term) issued by a bank or other credit institution.
Money from the sale of currency.
Interest on the placed bank deposit.
Return of funds from the deposit account.
Interest on a deposit on a bank's currency account.
Repayment of previously granted loans.
Positive difference in exchange rates for foreign exchange r / s.
The receipt of foreign currency from the cash desk of the company, which was not spent when the employee was seconded.
Other settlement operations.

Each transaction is assigned its own credit and debit number. At the same time, the mentioned current account transactions are reflected in the statement, as well as partially in a number of other securities - payment order(document, demand) or bank order.

To withdraw money from the account. This type of account transactions includes:

Funds in foreign or national currency to open a deposit or a letter of credit.
Writing off foreign currency for sale.
Money to the bank to buy precious metals or foreign currency.
Advances (payments) to suppliers or contractors.
Repayment of previously issued loans (short-term, long-term).
Making payments to the budget (for social insurance).
Salary payment.
Coverage of debts for payment of banking services (commission).
negative exchange rate differences.
Other settlement operations.

By law, payment papers that come from customers during the day must be posted on the same day. If the order is received outside the operating hours, the execution is carried out the next day, regardless of its type.

Correspondence

Incoming cash order No. 33

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