Federal Agency for Information
State pledge for greater professional education
Astrakhan State University
Department of Mathematics
methods of economic analysis
COURSE WORK
Subject: Accounting financial aspect
On the topic: The appearance of koshtiv on a rozrakhunka shell
3rd year students of FMEiU
groupi BA – 31
Mamleeva E. IN.
Kerivnik: Samaret T.V.
m. Astrakhan 2007 r_k
Enter
1. Opening the rozrakhunka rakhunku in a jar
2. Rozrakhunkov documents, the order of their completion
3. Payment arrangements
4. The procedure for submitting electronic payment documents by the credit institution (branch)
5. Charges for letters of credit
6. Rozrahunki with insurance
7. Rozrahunki for checks
8. Write-off and recovery of funds on racks
9. Scope of surgery on the rostrum
Visnovok
List of Wikilists
Enter
In the market economy, cash establishes the basis for the expansion of all government operations and activities.
Pennies- a special product that is spontaneously seen in the commercial world for its role as a global equivalent. The stench is an independent form of exchange of all other goods, which will ensure the connections of commodity traders in the minds of the whole family.
Based on the economic theory of penny money, there are 5 advanced functions:
1) the world quality of goods;
2) to trade for the exchange of commercial products;
3) intended for accumulation of capital;
4) serve for the settlement of treasures;
5) with a light equivalent.
Groshovі koshti- these are the kind of goods that can easily be converted into any other material values, and this is also an indicator of their liquidity.
In current financial systems there are three forms of costs:
metal pennies;
treasury and bank bills;
unprepared pennies.
The procedure for conducting cash transactions is regulated by the Central Bank of the Russian Federation (CB RF).
Rozrahunki prepared for the minds of unstable market containers are wider, with two important furnishings. First of all, they are guaranteed to promptly and precisely determine the quality of goods and/or payment obligations. In another way, the cost and expense of the preparation is controlled by the head accountant and the custodial department of the enterprise, which, with such a strict tax system, inevitably provokes them not to officially show all their money. At this point, the Central Bank of the Russian Federation regularly establishes a limit (limitation) of ready-made allocations between legal entities in one operation today. In addition, the conduct of cash transactions is controlled by specific commercial banks that service this business. The servicing commercial bank and the enterprise enter into an agreement between themselves. Following this agreement, the bank sets a limit for its client-enterprise, and exchanges it for the surplus of pennies that the cashier can have at the end of the day. Under this limit, pennies can only be in the cash on days of payment of salaries, pensions, assistance, sums for recovery, etc. over a period of 3 working days, including the day of withdrawing pennies from the bank.
Enterprises do not have the right to accumulate in their accounts the preparation for the payment of wages and social payments until the terms established and agreed upon by the servicing banks.
It is worth remembering that, in addition, the banks are sealed so that the organization’s funds are kept in safe deposit boxes, which allows them to engage in their high-power commercial operations.
1 Vіdkrittya rozrakhunka rakhunka bank.
To carry out multi-fold operations in the prepared and uncooked form, the business opens a loose shell in the jar. The right to establish a separate structure is granted to the organization, which is a legal entity that has its own balance. The development of the rozrakhunka rakhunku is regulated by law. The business provides the bank with the following documents:
- Application for the release of a rozrahunka rakhunka,
- certificate of registration,
– a notarized copy of the business statute,
– a copy of the installation agreement,
– a card with the signatures of the enterprise’s kernel and a goal. accountant + their protectors, as well as with a stamp of the enterprise (2 copies of the card are required), certified by a notary.
– confirmation of registration with the tax inspectorate and the pension fund.
To complete the ongoing operations, the bank is provided with the first documents, which include all the necessary details of the payer and the holding of funds.
The following details must be provided:
- Name of the payer,
- Name otrimuvacha,
- the rozrahunkovy rahunok of the payer and the possessor,
– correspondent banking services of banks that serve paying and receiving businesses,
– the name of the products and services by which the procurement and investment are carried out.
Regulations on unprepared construction in the Russian Federation
Instructions to the Central Bank of the Russian Federation issued 03.03.2003 No. 1256-U, issued 11.06.2004 No. 1442-U
This Regulation is divided into parts of the Civil Code of the Russian Federation and other federal laws of the Russian Federation, regulating the development of unprepared transactions between legal entities in currencies In the Russian Federation and on its territory, the forms submitted by law mean the formats, the procedure for filling in and registering vikoristirovannogo documents, It also establishes the rules for conducting inter-bank operations in correspondent accounts (sub-banks) of credit institutions (branches) maintained by the Bank of Russia, and in inter-branch accounts.
2 Rozrakhunkov documents, the order of their completion, submission, submission and return
Banks carry out transactions with accounts based on separate documents.
A multi-fold document is drawn up in the form of a paper document or, in the installed form, an electronic payment document:
Instructing the payer (client or bank) to write off the funds from his account and transfer them to the account of the owner of the account;
Order of the owner of the cost (contractor) for the write-off of cost from the payment system and re-insurance from this drive, the assignment of the owner of the cost (contractor).
In case of unprepared formats, the following documents are processed in the forms:
a) payment arrangements;
b) letters of credit;
d) payment benefits;
e) collection instructions.
Paper-based documents are drawn up on document forms included in the Zagalnorossiysk Classifier of Management Documentation (hereinafter referred to as OKUD) OK 011-93 (class “Unified Banking Documentation System”). The formats of the various documents are specified in appendices 1, 5, 9, 13 of this Regulation.
Forms of federal documents are prepared from different electronic computing machines.
It is allowed to make duplicate copies of forms of non-standardized documents, extracted on reproducing equipment, as long as the copying is carried out without dispute.
The dimensions of the margins of the forms of diversified documents are specified in appendices 2, 6, 10, 14 to this Regulation. The adjustment of the dimensions can be no more than 5 mm for the sake of saving the paperwork and placement of the formatted document forms on the arches in A4 format. The reverse sides of the paper document forms may not be clean.
Paper documents will be filled out from old Drukar or electronic calculating machines in a black font, with a number of checks, which will be filled with pens with paste, ink in black, blue or violet colors (refilling of checks is allowed on a Drukar car). Signatures on multi-page documents must be affixed with a pen with paste or ink in black, blue or violet colors. The seal stamp and the stamp stamp are stamped on the banknotes, which must be legible.
The fields provided for entering the value of the skin details in the departmental documents are designated by numbers in appendices 3, 7, 11, 15 to this Regulation.
When filling out divided documents, it is not allowed to output text and numeric values of the details between the fields entered by them. The details of the details can be read without difficulty.
Signatures, seals and stamps must be affixed to the designated fields of the official document forms.
The documents must contain the following details (in accordance with the specifics of the forms and the procedure for creating unprepared documents):
a) the name of the document and the form code for ZKUD OK 011-93;
b) number of the document, date, month and date of registration;
c) type of payment;
d) the name of the payer, his account number, identification number of the tax payer (IPN);
e) the name and location of the payer's bank, its bank identification code (BIK), the number of the correspondent account or sub-bank;
f) the name of the owner, the number of his account, the identification number of the tax payer (IPN);
g) the name and location of the owner’s bank, its bank identification code (BIK), the number of the correspondent account or sub-bank;
h) the purpose of the payment. The tax that requires payment appears in a row in the divided document (otherwise, there may be an inscription for those that do not pay the tax). The specifics of the purpose of payment for a hundred different types of different types of documents are regulated by the following sections and paragraphs of the Regulations;
i) the amount of payment, indicated in words and figures;
j) lack of payment;
k) the type of transaction is consistent with the rules for maintaining accounting records in the Bank of Russia and credit institutions established in the territory of the Russian Federation;
l) signatures (signatures) of confirmed persons (individuals) and seal stamps (in installed editions).
Fields “Payer”, “Oderholder”, “Payment Assignment”, “IPN” (IPN of the payer), “IPN” (IPN of the owner), as well as fields 101 - 110 in federal documents for reinsurance and reduction of tax and other obligatory payments to comply with the requirements established by the Ministry of the Russian Federation from taxes and fees, the Ministry of Finance of the Russian Federation and the State Mitigation Committee of the Russian Federation regulatory legal acts adopted in full or in due course by the Bank of Russia.
The procedure for filling in the details of departmental documents is provided in appendices 4, 8, 12, 16 to this Regulation.
Fields containing details of no importance will be lost.
Corrections, blots and erasures, as well as alterations of the original, which are altered, are not allowed in federal documents.
The documents are valid until they are presented to the service bank for ten calendar days, depending on the day of their registration.
Rozrakhunkov documents are presented to the bank at a number of approximate candidates, which is necessary for all participants in the rozrakhunka. All copies of the structured document must be filled in identically.
Other and future copies of printed documents can be produced from the use of copy paper, reproducing equipment or electronic counting machines.
Bank documents are accepted by banks before they are issued for the presence of two signatures (the first and the other) on the first sample (in addition to checks), which give them the right to sign the documents, or one signature (subject to availability in the state) organization of a person, which may be assigned the right to another signatory) and stamp stamp (except for checks) applied to the card with signatures and stamp stamp. For transactions involving filials, representative offices, divisions under the name of a legal entity, departmental documents are signed by persons authorized by this legal entity.
Between the stocked forms of unprepared packages, the use of analogues of a handwritten signature is allowed, subject to the requirements of legislation and regulations of the Bank of Russia.
Bank documents are accepted by banks before payment, regardless of the sum.
When the bank accepts documents of different types, they must be verified to the extent possible, establishing accounting rules and this part of the Regulations. Multi-fold documents, in which information is assigned to field 101, require re-verification of the required information in fields 102 - 110. Multi-fold documents, registered with violations of the rules, do not allow for acceptance wow.
(Edited by Vkazivka of the Central Bank of the Russian Federation dated 03.03.2003 N 1256-U)
The bank's debit of funds from the account will appear on the stand of the first copy of the account document.
3 Payment arrangements
Payment orders include the order of the official of the bank (payer) to the service bank, drawn up with a separate document, to transfer a small penny sum to the owner of the funds held by one or another bank. The payment agreement is concluded by the bank immediately, in accordance with the legislation, and in short, the provisions of the banking agreement and are considered to be established in banking practice as business transactions.
Payment orders can be entered into:
a) re-insurance of costs for the supply of goods, work, and services;
b) reinvestment of funds from the budgets of all regions and from sub-budgetary funds;
c) re-insurance of funds by reversing/placing credits (positions)/deposits and paying fees for them;
d) re-insurance of funds with a different method, transferred by law or agreement.
In accordance with the main agreement, payment orders can be used for advance payment of goods, work, services or for ongoing periodic payments.
The payment order is drawn up on form 0401060 (Addendum 1 to this Regulation).
Payment orders are accepted by the bank regardless of the presence of funds in the payer's account.
After checking the correctness of the completion and execution of payment orders on all samples (except the rest) accepted before the confirmation of payment orders in the field “Receipt. to the bank of payments." The authorized representative will indicate to the bank the date on which the payment order was received by the bank. The remaining copy of the payment order, which is stamped by the bank in the “Notes to the bank” field, the date of acceptance and the signature of the authorized banker, is returned to the payer as confirmation of the receipt of the payment order before the bankroll.
(Paragraph of introductions by the Vkazivka Central Bank of the Russian Federation dated 03.03.2003 N 1256-U)
Due to the fact that there are insufficient funds for the payer's account, and also because the banking agreement does not stipulate the intention of paying for the bank documents against the available funds for the payment, the payment orders are placed in the card index behind the balance sheet. unkom N 90902 “Rozrahunkov documents, not connected with the lines.” In this case, on the front side of the upper right corner of all examples of the payment order, a note is placed in additional form about placement in the card file with the designated date. Payment of payment fees must be carried out in accordance with the terms established by law.
Partial payment of payment orders from the card index under the off-balance sheet account N 90902 “Rozrakhunkov documents that are not paid on the lines” is allowed.
When paying a payment order frequently, a payment order of the form 0401066 (Addendum 17 to this Regulation) is processed by the bank. The procedure for its preparation and filling out corresponds to the normal procedure for preparing and filling out the forms of multi-functional documents. The format of the payment order, the size and numbering of the fields entered for entering the value of each detail, and their description is provided in appendices 18 - 20 to this Regulation.
When issuing a payment order for partial payment, a stamp for the bank, the date and signature of the authorized representative for the bank are affixed to the “Notes to the bank” field on all samples. The first copy of the payment order for partial payment is also certified by the signature of the bank’s controlling clerk.
On the front side of the payment order, which is paid frequently, there is a “Partial payment” icon in the upper right corner. The record about the partial payment (serial number of the partial payment, number and date of the payment order, amount of the partial payment, amount of surplus, signature) is signed by the authorized representative of the bank at the gate of the payment order.
In the case of current frequent payment for payment orders, the first copy of the payment order, which includes the payment, is placed in the bank’s documents of the day, the remaining copy of the payment order is an additional copy before registration with the payer’s special account.
In the event of the remaining partial payment for payment orders, the first copy of the payment order that made this payment, together with the first copy of the payment order that is paid, is placed in the documents of the day. Examples of a payment order that have been lost will be shown to the client immediately with the remaining copy of the payment order, which will be added to the checkout from a special account.
When paying for a payment order for all examples of the departmental document in the field “Written off from work. payment." the date of debiting the fees from the payer's account is indicated (in case of partial payment - the date of the remaining payment), the bank's stamp and the signature of the official representative are placed in the "Notes to the bank" field.
The bank requests to inform the payer as much as possible about the renewal of the payment order later than the next business day after the payment order has been issued to the bank, unless another term is specified in the banking agreement. The procedure for informing the payer is specified in the banking agreement.
4 Procedure for submitting a loan organization (film) of electronic payment documents
The formation of an EPD, or an EPD package, is sent by a credit institution (branch) to the Bank of Russia department of the rozrokunka border with the help of telecommunications or presented on a magnetic carrier by a courier or a special package.
The method of exchanging information between the credit institution (branch) and the direct EPD (EPP package) in the form of full-format EPD or short-form EPD, which is strictly accepted by the Bank of Russia are formed in accordance with the Bank of Russia.
When exchanging an EPD in a shortened format, prior to the exchange agreement, the obligation of the credit institution (branch) of the payer to independently upload the documents on paper paper, on the stand on which the EPD in a shortened format is stored, the credit institution (file) is included. ii) support for displaying multi-functional operations on clients' accounts, as well as lines are entered directly from rozkhunkov documents
The magnetic carrier (floppy disk) from the EPD is presented by the credit institution (branch) in two copies of the description of the magnetic carriers (floppy disks), folded on a paper carrier in a longer form. The description indicates the quantity and numbers of magnetic carriers (floppy disks), as well as the quantity and amount of EPD that is included in the warehouse of magnetic skin carriers (floppy disks). The description is drawn up with a seal and signatures of the ordering officers in a manner consistent with the applications of the credit institution (branch).
One copy is located at the document of the day under the department of the Bank of Russia, the other is returned to the credit institution (filial) with a note of acceptance.
Magnetic media (floppy disks) for storing electronic payment documents that do not satisfy the Bank of Russia regulations, regulate the rules for the exchange of electronic documents between the Bank of Russia, credit institutions (branches) and our clients to the Bank of Russia under the current distribution system through the Bank of Russia distribution system, as did not pass control and were accepted by the department of the Bank of Russia, the credit institution (branches) is returned with a note of rotation in the inventory.
5 Charges for letters of credit
(Ed. Vkazivka of the Central Bank of the Russian Federation dated June 11, 2004 N 1442-U)
In case of disbursement of the letter of credit, the bank that acts as the payer's authorization to issue the letter of credit (hereinafter referred to as the issuing bank), undertakes to make payments at the cost of the owner's worth for the submission of the remaining documents that correspond to all the requirements of the letter of credit, or to provide repayment to another bank (hereinafter referred to as current bank) to make such payments. The final bank may be the issuing bank, the bank holding the funds, or another bank. The letter of credit is independent from the main agreement.
Banks can issue the following types of letters of credit:
Covered (deposited) and uncovered (guaranteed);
Acceptable and anonymous (may be confirmed).
When a covered (deposited) letter of credit is issued, the issuing bank overinsurances for the amount of the payer's funds or the amount of the letter of credit (covered) given to the loan from the bank under the terms of the letter of credit.
When an unsecured (guaranteed) letter of credit is issued, the issuing bank grants the issuing bank the right to write off funds from the correspondent account of the issuing bank, which is carried out within the scope of the letter of credit, or specifies in the letter of credit another method of payment to the issuing bank sums paid for this letter of credit from the supplier. The procedure for writing off pennies from the correspondent account of the issuing bank for a non-guaranteed (guaranteed) letter of credit, as well as the procedure for withdrawing pennies for a non-guaranteed (guaranteed) letter of credit by the issuing bank to the bank is determined by the agreement between the banks. The procedure for disbursing fees for an unsecured (guaranteed) letter of credit by the payer to the issuing bank is specified in the agreement between the payer and the issuing bank.
In case of a change of minds or the issue of a letter of credit, the issuing bank of the request must send an emergency notification of the amount of funds no later than the business day following the day of the change of minds or the issue of the letter of credit.
About the issuance of a letter of credit, the issuing bank informs the owner of the funds through the current bank or through the bank of the owner of the funds for the remainder of the year.
Payment under a letter of credit is processed without preparation.
Transfer of documents about the issuance of a letter of credit and its approval, about the confirmation of a letter of credit, about the change of mind of a letter of credit or its closure, as well as about the ability of the bank to accept (with the acceptance of) the submission of documents can be accepted by banks from other countries, whether for having made a connection that is allowed Reliably install the document directory.
The amount and procedure for payment of bank services in the course of settlements for letters of credit are regulated by agreements that are concluded with clients and between banks that take part in the settlements of letters of credit.
6 Rozrakhunki with insurance
Procedures for the collection of banking transactions, whereby the bank (hereinafter referred to as the issuing bank) entrusts and with the assistance of the client, proceeding from the procedures of the documents, deducts the payment from the payer. To complete the collection procedures, the issuing bank has the right to obtain another bank (hereinafter referred to as the final bank).
Regulations for collection are carried out on the platform of payment documents, payment of which can be carried out following the order of the payer (with acceptance) or without such order (in an unaccepted manner), and in cash orders, payment of which can be carried out without the order of the payer (in an unaccepted order).
Payment and collection instructions are presented to the owner of the payment (contractor) before the payment of the payer through the bank that services the owner of the payment (contractor).
The owner of the collateral (contractor) submits to the bank the assigned categorical documents in the register of transfers of categorical documents for encashment, form 0401014 (Addendum 22 to this Regulation), which is formed by two examples. Before the registry, payment arrangements and (or) collection orders may be included at the discretion of the purchaser of funds (contractors).
The first copy of the register is drawn up with two signatures of individuals who have the right to sign separate documents, and with a seal.
When accepting payment vouchers for collection, collection documents are confirmed by the issuing bank, the current verification of the type of document in the format of the inserted form, the completeness of all submissions with the form. details, type of signatures and seals holding the letters (string) to the letters assigned to the card with the letters of the signatures, and Identity of all copies of departmental documents. When accepting collection orders with added final documents, the certifying document must be checked with the claims bank to verify the details of the departmental document (date and numbers of the final document for which the letter was sent to the departmental document). documents, contracted amount, name, values in the fields “Payer” and “Oderzhuvach” of the rozrakhunkov document) details of the current document The name indicated in the “Otrimuvach” field of the rozhrakunk document may not correspond to the name of the contract in the vikonav document in case of collection of funds by the bailiff of the vikonav for the deposit account of the bailiff service.
After checking the correctness of filling in, all samples of accepted documents are stamped with the issuing bank, the date of acceptance and the signature of the official representative. Documents that are not accepted are added to the register of deposited documents transferred to the depository and returned to the depositor (contractor), as long as the amount of divided documents is corrected in the registry. Objections to the register and their correction are confirmed by the signature of the authorized representative of the issuing bank.
The remaining copies of separate documents are returned to the registry together with another copy of the registry as a confirmation of the receipt of documents for encashment.
The first copies of the registry are sent to the issuing bank, filed in a nearby folder, stored as a log of registry documents accepted for encashment, and stored in the issuing bank until installation terms for saving documents.
The issuing bank, which has accepted the documents for safekeeping, undertakes the obligation to deliver them for recognition. These requirements, as well as the procedure and line for deducting expenses for the delivery of bank documents, are shown in the banking agreement with the client.
Payments that have reached the bank, and collection orders are recorded in a log of sufficient form, indicating the payer's account number, number, date and amount of the document.
Rozhunkov documents, drawn up in violation of the provisions of this paragraph, must be returned to the original provisions of paragraph 2.21 of this part of the Regulations. When you return payment documents, collection orders, the registration journal makes a record of the date and reason for the return.
For the absence or lack of funds for the payment system of the payer and for the provisions in the banking agreement regarding the payment of business documents, it is obvious for the payment of penny costs payment terms accepted by the payer, payment terms without acceptance of write-off of pennies and collection orders (with additional documents) will be posted in the file cabinet under the off-balance sheet account N 90902 “Rozrahunkov documents not paid for on the lines” with the designated date of placement in the file cabinet.
The current bank requests to notify the issuing bank about the placement of bank documents in the file cabinet behind the off-balance sheet account No. 90902 “Roze documents not paid immediately,” by sending a notification about the placement of form 0401075 (addendum 2) to the file cabinet 3 to this Regulation). The specified notification is issued by the final bank to the issuing bank later than the business day of the day of placement of the departmental documents in the card index. When the date of notification is marked on the gate of the first sample of the bank document, a stamp is affixed to the bank and the signature of the corresponding official.
The issuing bank notifies the client about the placement in the card file after the notification is removed from the current bank.
Payment for the required documents will be carried out in accordance with the rules established by law.
Partial payment of payment documents and collection documents that are in the file cabinet under the off-balance sheet account N 90902 “Rozrakhunkov documents that are not paid in the lines” is allowed.
Partial payment is made by payment order form 0401066 (Addendum 17 to this Regulation) in a manner similar to the procedure for partial payment of a payment order, transmitted in paragraph 3.7 of this part of the Regulation, behind the icon about partial payment.
In case of frequent payment of payment vouchers, collection order from the card index for the off-balance sheet account No. 90902 “Razrakhunkov documents not paid on the lines”, the representative bank puts it on all examples of the razrankovy document in your In the following columns at the bottom of the form, the number of the partial payment, the number and date of which payment has been made, the amount of the partial payment, the amount of the surplus and confirming the completion of the record with your signature.
In the event of an unrecovered payment for a payment voucher, collection order, or notification of the filing of form 0401075 (Addendum 23 to this Regulation), the issuing bank can send the payment to the next bank to the bank a further form about the reason for non-payment no later than one business day , effective after the day of issuance of the confirmation document for the purchase of funds (contract), unless another term is defined in the banking agreement.
7 Rozrahunki for checks
A check is a valuable document, so there is no reason to order the check maker to the bank to make a payment assigned to a new amount to the check holder. A check drawer is a legal person who draws money from the bank, which has the right to dispose of the way checks are issued, a check holder is a legal person who holds the check, a payer is the bank from which the check drawer receives his money.
The procedure for the disposal of checks in payment transactions is regulated in part by the Civil Code of the Russian Federation, and in part, not regulated by it, by other laws and similarly established banking rules.
The check is paid by the payer at the expense of the check drawer.
The checker does not have the right to issue a check before the completion of the established term for its presentation before payment.
Submitting the check to the bank that serves the check service is required to present the check before payment in order to cancel the payment.
The payer behind the check is obliged to ensure the validity of the check using all methods available to him. The procedure for depositing cash, which is a result of payment by the payer of a fragmented, stolen or wasted check, is regulated by law.
The check forms are in the form of full value and are registered with banks in the off-balance sheet account No. 91207 “Forms of high value”.
The storage of check forms by banks follows the procedure established by the regulations of the Bank of Russia.
To make unprepared transactions, checks issued by credit institutions can be issued.
The check must comply with all obligatory details established in part by the Civil Code of the Russian Federation, and may also contain additional details that are determined by the specifics of banking activity and subject to legislation. The form of the check is determined by the credit institution independently.
The Mizhbankovskaya please about the rozrahunki checks can be transferred to:
Please clear your checks before the end of the day;
The procedure for establishing the procedures for insuring transactions with checks;
Warehouse, methods and terms of transfer of information related to check printing;
the procedure for strengthening the banks of credit institutions - participants in the banks;
Requirements and compliance of credit institutions - participants in the rozrakhunkas;
Change the order and layout accordingly.
8 Write-off and recovery of funds on special storage units
For each client (business), the bank opens a special special account, which is responsible for the type of interaction with it.
The company periodically removes from a jar of paper from a rozrakhunka shell and supplements them with documents that are used for securing or writing off the funds. Transactions in these statements are coded with special numbers (from 01 to 13), which reflect the nature of the movement of funds. Keep in mind that the statement is a bank document, so the number that stands on the debit side means it is written off by the bank from the company's bank account, and the figure on the credit means it is written off on the bank account. A synthetic type of operation from a rozrakhunkovy rakhunok, the accounting department of the enterprise conducts an active rakhunka 51 “Rozrakhunkovy rakhunok”.
For operations that are reflected in account 51 “Rozrahunkovy rack”, the accounting department maintains special registers: journal – order No. 2 and statement No. 2.
All records in these registers are kept on the stand of bank statements from a separate account and the addition of documents to them, withdrawn from other businesses, on the stand where funds are written off and insured, as well as documents issued by the business.
A piece of paper made from a rozrakhunka is a copy of a special shell of an enterprise opened by your bank. Vaughn is knocking out a pile of cash from the rozhrakhunkovy shells of the enterprise.
The scribe specifies:
client's account number;
The date of the latest statement and the output balance (this is also the input surplus for the remaining statement);
Numbers of documents on which the money is insured;
Corresponding account – the bank’s accounting code, which encodes the financial transactions of the enterprise;
Amount from debit and credit;
Cash balance on the date of registration.
The draft with the addition of valid documents is transferred to the company today or in other lines.
By saving the capital of the enterprise, the bank considers itself to be its debtor (creditor's debt to the bank), therefore:
Behind the debit are displayed the following transactions for the bank, such as changing your account (writing off, preparing);
For a loan, there are profit transactions for the bank, which means that it is used for the commercial sector of the enterprise.
The business has encoded financial transactions executed in bank documents:
Smart code assignments | Instead of an operation that is replaced by a smart cipher | |
Behind the debit of the rozrakhunka rakhunku | For a loan from Rozrakhunkovogo rakhunku | |
01 | Written off according to your instructions | Copies of the payment order that are submitted are insured. |
02 | Payment fees paid | Insured for paid payment indemnities |
03 | Payment by preparing your check | It's ready |
04 | Your check has been paid | We found it right with your register of rozrunkov checks |
05 | Written off for issued letters of credit or special items according to your application | The surplus of a non-corrupt letter of credit or a special document is insured |
06 | Written off in full with additional documents until registration from a special rack | Fully insured with supplements until registration from a special prison |
07 | Written off to pay off positions | The amount of the item is insured according to your application |
08 | A limited edition book has been issued for your application. | The non-recurring surplus amount of the limited check book is insured |
09 | The regulation of special positional organs and organs under the dosage documents has been implemented | |
10 | Hundreds of rubles were written off for removing items |
All documents submitted before registration will be canceled with the “Canceled” stamp. In the fields of the verified statement against the amount of the transaction, the codes of the sections are entered in the documents, which correspond to section 51, and on the documents the serial number of the entry with the recorder is indicated.
In the journal - orders No. 2, turnovers for the credit of account 51 are collected, turnovers in the debit of the account are recorded in different journals - orders, and are controlled by register No. 2. Grouped sums for displaying the necessary sub-bags in the order journal and statement are created by storing the relevant data in the statements or documents added to them, together with the accounting entries entered into them.
Scope of surgery on the rozrahunka
Pervinny document | Substitution of operation | Corresponding shells | |
D | Before | ||
1 | 2 | 3 | 4 |
The first sums that were found on the rozrakhunkovy shell | |||
Payment order | Money was withdrawn from buyers, etc. Advance for delivery of goods | 51 | 62 |
An order for the payment of pennies from a bank | Delivered to bank koshti z kasi (profit from sale, deposit amounts | 51 | 50 |
Payment order | found the cats that are to be counted | 51 | 57 |
Payment order | Short-line credits and positions withdrawn | 51 | 66 |
Payment order | Long-term credits and positions withdrawn | 51 | 67 |
Payment order | Found the amount of deposits in the statutory capital from the leaders | 51 | 75 |
Payment order | We have found sums for satisfied claims (previously presented) | 51 | 76 |
Payment order | Insurance amounts have been found withdrawn from insurance companies | 51 | 76 |
Payment order | We found a sum of satisfied claims (before presentations) | 51 | 76 |
Payment order | We found some money for a profit, withdrawn from the contract simple partnership (registration as a participant simple partnership agreement) | 51 | 76 |
Payment order | Found the money before the bet profit under the trust management agreement main (record with the chief of management) | 51 | 79 |
Payment order | The income that was found in the future shells is shown periods (payment for utility services | 51 | 98 |
Vibuttya koshtiv from rozrakhunka rakhunku | |||
A check for taking pennies from the bank | Cooked from a rozrakhunka shell from the bank (for payment of wages, pensions, allowances, bonuses etc.) | 50 | 51 |
Payment order | The insurance of funds for letters of credit and special deposits costs when you see check books and so on. | 55 | 51 |
Payment order | Shown in penny positions to other organizations | 58 | 51 |
Payment order | Payment for acceptance fees, payment benefited postalniks | 60 | 51 |
Payment order | Short-term loans and positions repaid | 66 | 51 |
Payment order | Repaid long-term loans and positions | 67 | 51 |
Payment order | Refinancing to the budget with donations | 68 | 51 |
Payment order | Social insurance contributions re-insurance | 69 | 51 |
Payment order | Reinvention of various organizations and physical persons | 76 | 51 |
In the journal, orders and records are stored behind correspondent accounts and bags in one statement jar. The washroom for filling the registers is to remove one row of skin extracts, regardless of what period it was folded. The number of occupied rows in the journal - orders No. 2 and statements No. 2 for each month may be the same and the same as the number of statements withdrawn from the bank during this period.
The excess fruits on the rozrakhunka shell are placed in a jar at the front of the cob at the end of the month. Over the course of a month, for operational purposes, data on bank balances shown on bank statements has been collected.
Bag turnovers and the balance of the journal - order and statements are transferred for about a month to the General Ledger on account 51.
Visnovok
It is known that the accounting framework for a business may follow the rules. The problem lies in the established set of rules, the implementation of which would ensure the maximum effect in the form. In this case, the effect is understood to be the timely formation of financial and management information, its reliability and usefulness for a wide range of investors. In addition, the importance of financial procedures does not leave a place in the financial process, and besides, how effective it is in organizations, there is a lot of money in which the cost of spending is huge. business in general.
To achieve the assigned mark, the following requirements are imposed:
The practice of organizing accounting in enterprises has been analyzed.
Reviewed the original documents for the formation of companies and the chronology of completion of the original documentation
Rules for completing documents
The theoretical and methodological basis was provided by the regulations of the Russian Federation, the Ministry of Finance, the Ministry of Taxes and Duties, and Russian and foreign scientists on the problems of organizing the accounting industry.
The robot has developed secret methods of investigation:
Systematic approach,
Equal, cost-effective analysis
List of Wikilists:
1. Tax Code of the Russian Federation (part of a friend)
2. Sheet of the Central Bank of the Russian Federation dated 10/04/1993 No. 18 “On approving the procedure for conducting cash transactions in the Russian Federation.”
3. Accounting supplement to the newspaper "Economy and Life" 2006 No. 8-18
4. Resolution of the State Statistics Committee of Russia dated 08/18/1998 N 88 “On the approval of unified forms of primary financial documentation in the field of cash transactions, in the form of inventory results” (as amended in ID 05/03/2000).
5. “Economic-legal ballet” magazine, 2006. No. 1,5,6
6. “Official documents and clarification” magazine, 2006.
7. Civil Code of the Russian Federation, part I dated November 30, 1994 51-FZ Vidomosti of the Supreme Russian Federation, December 5, 1994, No. 32, art. 3301, Russian newspaper, N 238-239, 12/08/1994.
8. Order to the Ministry of Finance of Russia dated July 29, 1998. No. 34n “About confirmation of the accounting regulations and accounting standards in the Russian Federation.”
9. N.L.Veshchunova, L.F.Fomina “Plan and correspondence of accounting departments” 2006
10. Order to the Ministry of Finance of the Russian Federation dated 29 June 1998. N 34н About the approval of the Regulations on accounting and accounting in the Russian Federation text of the document published in the published Bulletin of normative acts of the federal bodies of Vikonavchy, N 23, 09/14/1998, Ros Iyskaya gazeta dodatok), N 208, 10/31/1998.
11. A.S. Bakaev. The theory of accounting: Pidruchnik. M.: UNITI, 2004
12. “Everything about taxes” - magazine 2006 No. 9-11
13. Vakulenko T.G., Fomina L.F. Analysis of accounting (financial) information for the praise of management decisions, 2004.
14. T.M. Guseva, T.M. Sheina “Self-instructor in accounting”, 2006.
15. “Head Book” magazine 2006 No. 10
16. Sheremet A.D., Sayfulin R.S., Negashev E.V. Methodology for financial analysis of enterprises, 2004.
17. Dovidkovo-legal system “ConsultantPlus”
18. Yu. V. Podporin “The tax system has been simplified in 2006”
19. Mashinistova G.Є. "Accounting department" Moscow, 2006
20. Kondrakov N.P. "Accounting profile". Basic guide - 4th type, 2005.
21. “Small accounting” specialized magazine 2006 r No. 2-4
22. Kozlova E. P., Babchenko T. N., Galanina E. N “Accounting profile for small enterprises” 2005 r.
23. Enterprise finance: Pidruchnik/N.V., Kolchina, G.B. Polyak, L.P. Pavlova and others: Edited by prof. N.V., Kolchina.2003.
On the territory of the Russian Federation, all unprepared containers take place in unprepared jars. Operations for such cases are carried out with the help of specialists. of rozrakhunkov documents Read the report about how the shape of the costs in the rozrakhunka shell changes, read the statistics.
The primary documentation for operations on the rozrahunkova
The expansion of unprepared forms is carried out by credit institutions in accordance with special requirements. forms Such forms include payment options and assignments.
A payment order is a document of the ruler of the orderly nature, which binds the credit institution to the sum of the sum of money of the owner. For additional help, a warrant is drawn up for the transfer of pennies:
Payment benefits may have other purposes. This is an orderly document not for the payer, but for the withdrawal of funds. There is no way to transfer money from the borrower's rack to the creditor's rack.
Synthetic and analytical appearance
The synthetic appearance of the operation on the rozrahunkovy rack consists of rack No. 51. This rakhunok is active. In this case, a surplus of unprepared cash is recovered from the company's account, and a new one is found, and loans are written off. The analytical image appears behind the skin's open folds.
Carrying out the recovery of funds for the rozrakhunkovy rakhunok
Typical wiring for a rozhunkovy rakhunok will be as follows:
- D51 - K50 - the collection of pennies from cash for a rozhunkovy shell.
- D51 – K58 – repayment of the capital position that was assigned to another company.
- D51 – K60 – repayment of the previously overinsuranced advance payment to the postal owner.
- D51 – K62 – the cost of payment for the goods was withdrawn from the buyers.
- D51 – K62 – withdrawal of advance payment upon purchase.
- D51 – K76 – postal owner having paid the presented claim.
- D51 – K76 – availability from other features.
- D51 – K66, 67 – otrimannya positions for credit.
- D51 – K68, 69 – turnover of pennies from extra-budgetary funds.
- D51 – K75 – making a contribution to the company’s CC.
- D51 – K86 – selection of budgetary finance.
- D51 - K91 - placement of hundreds of units behind the rozrakhunkov shell.
- D51 - K76 - dividend collection.
- D51 – K57 – recovery of costs in rakhunkas through perturbations in age.
Conducted according to written-off salary
The postings for the part of the decommissioned part will be as follows:
- D50 – K51 – withdraw pennies from a bank account for depositing into the company’s cash register.
- D58 – K51 – given to the high-grade position of another company.
- D60 – K51 – re-insurance of payment to the postal owner for the products.
- D60 – K51 – advance payment to the postal owner.
- D62 – K51 – return of purchase to advance payment.
- D66, 67 – K51 – repayment of the “body” of the position on the loan, and transfer of funds from the new one.
- D68, 69 - K51 - repayments to the government from payments to the budget and extra-budgetary funds.
- D70 – K51 – re-insurance of salaries onto bank cards of civil servants.
- D71 – K51 – re-insurance of travel funds onto bank cards of travel personalities.
- D76 – K51 – payment to the purchaser for his claim.
- D57 – K51 – write-off of costs due to transfers in advance.
- D51 - K51 - transfer from one section to another.
- D91 – K51 – write-off of funds to pay for services to the bank.
- D75 – K51 – payment of dividends.
- D73 – K51 – type of positions for the company’s workers.
Rozhrakhunkov's shells are opened to enterprises and legal entities and create an independent balance for both.
The procedure for opening the diversified compartment according to the instructions is similar to any skin business that can open only one vascular compartment in one of the jars of your choice.
On the rozrakhunkovom rakhunka there are free funds and expenses for sold products, jobs and services, short-term and long-term positions that are withdrawn from the bank, and other insurance.
All payments of the enterprise are collected from the account: payment to employees for materials, repayment of debts to the budget, social insurance, withdrawal of pennies to cash for the payment of wages, material assistance, bonuses, etc. The payment of pennies, and the unprepared re-insurance from which the bank operates, is based on the order of the enterprise - the ruler of the rozrakhunkovy rakhunka for whatever reason (acceptance).
In some cases, Primus Bank writes off cash from the bank account for documents from other organizations. For example, following the orders of the financial authorities to reinsure the sums of overdue taxes and fees, for the final sheets, the orders of the Derzharbitrazh – the sums of satisfied calls etc. The bank, in addition, can write off cash from the bank account of the business without any punishment for official initiative (for example, hundreds for the completion of positions, sums for stitched positions, for the termination of services).
In case of breakdowns between enterprises, banks and the state, the calendar system of breakdowns is stagnated, so that all payments from the breakdown structure, including recovery to the budget and payment of wages, are rotated according to the order of the calendar (according to row of them to get to the bank).
Acceptance and payment of pennies or unprepared re-insurance is carried out by the bank on the basis of documents of a special form, approved by it. Of these, the most broad are the provisions for deposits by preparation, check (penny), payment order, rozkhankovy check, payment order - order.
The company periodically (nowadays other terms established by the bank) removes the jar from the jar, then. List of those killed by him during the current period of the operation. Before registration, the bank receives documents withdrawn from other enterprises and purchasing organizations, related to insurance and write-offs, and documents issued by the enterprise.
The piece from the rozrakhunka shell is another copy of the special shell of the enterprise opened by my bank. Saving the assets of enterprises, the bank considers itself to be a guardian of the enterprise (its creditor's debt), so the surplus of assets and expenses for the bank account is recorded for the loan of the bank account, and changes to its bank account (written off, appearing as preparation) - for debit. When processing statements, the accountant is responsible for remembering this particularity and recording the insured amounts and the surplus as a debit for the account, and write-offs as a loan. The flow from the rozrakhunka shell contains song displays, some of which are coded by the bank, and the same codes are vicorized by the industry.
A bank statement replaces a register of an analytical area behind a structured structure and, at the same time, a basis for accounting records. All documents submitted before registration will be canceled with the “cancelled” stamp. Pomilkovo is insured or written off from the rozrakhunka rakhunka and the sums are accepted into the rakhunok 63
“Responsibility for claims”, and the bank is promptly informed about such amounts for correction. In the current statements, the bank makes corrections, and the accounting department of the enterprise writes off the debt.
In the fields of the verified statement against the amount of transactions and documents, the codes of the racks corresponding to the 51 “Rozrahunk rack” are entered, and in the documents another serial number of the entry with the scribe is indicated.
These data are necessary for monitoring the flow of computers, automating cloud robots, updating, verifying and further saving documents. Verification and processing of guilt records are carried out on the day of their receipt.
Once the statement is taken out of the jar, it is verified and processed: all valid documents are selected, corresponding documents (codes) are entered, and after the expenses for the regular operation of the machines and equipment, the official and official documents are collected. Hunks with the budget and others, in addition, the codes of the articles are indicated . This is necessary for the fact that the analytical structure behind the many lines is organized between the articles. The grouping of sums by articles occurs on transcript sheets, which are revealed at the level of sections, workshops, and follow up on document data to separate order journals.
A synthetic type of operation from a rozrakhunkovy rakhunok accounting department of the enterprise is conducted from rakhunka 51 “Rozrakhunkovy rakhunok”. This is an active account, the debit of which records the surplus of good funds for the beginning of the month, necessary preparations for business, funds, insurance for product buyers, substitutes, debtors, and mani poses. For the loan of this bank, funds are allocated to pay off the debt of the enterprise to the suppliers of material assets (services), contractors for the construction of work, the budget, the bank for the withdrawal of benefits, social insurance authorities and other creditors, and generally sums , seen in the business cooking at the cash register.
To display the loan turnover in section 51, use order journal No. 2.
The debit of whose account is recorded in various order journals and, in addition, is controlled by entry No. 2. The stand for filling out these registers is to check and remove the knitted paper from the resin frame.
The sums with the new corresponding sections of the skin record are added up and recorded in the order journal and in the pouches.
Obov'yazkova umova for filling out registers - vikoristana one row of skin registration regardless of what period it is stored. The number of occupied rows of journal order No. 2 and statement No. 2 for each month is the same as the number of statements withdrawn from the bank during this period. Both the journal order No. 2 and the statement No. 2 are recorded in terms of corresponding sections with debit and credit section 51. The presence of these indicators for each day and month allows the sectoral doctors to analyze vati dzherela finding funds for the rozrakhunkovy rakhunok of the enterprise, control the entire vikoristanya costs, financial obligations to the budget and other government bodies due to the confirmed calendar schedule of financial payments.
Enter
The relevance of this is due to the fact that the current form of funds occupies one of the central places in the accounting system in organizations.
Koshti is a warehouse of current assets. The funds are necessary for the enterprise to regulate the arrangements between postal workers and contractors, for the adjustment of payments to the budget, allocations from credit facilities, for the payment of wages to workers, bonuses and for the development of Other types of payments.
Costs are required to enter into business with buyers and agents for the sale of goods and services, as banks look like a position, after establishing an organization in the order of time-hour assistance, etc.
The purpose of the accounting department is to control the maintenance of cash and departmental discipline, the correctness and efficiency of cash flows and loans, ensuring the safety of preparation and documents at the cash register.
The accounting aspect of penny accounts is important for the proper organization of penny trading, organization of distribution and crediting in the industry. The amount of money is important for the valuable payment discipline and the effective allocation of financial resources of the enterprise. Therefore, it is very important to control the strictness of cash discipline, the correctness and efficiency of cash flows, and ensure the safety of financial documents for the enterprise.
Meta robots - learn the unprepared form of the structure and the type of operation from the structure.
The appearance of koshtiv on a rozrakhunka shell
To save money and losses from counterparties, the organization opens a bank account for insuring money and from which payments are made. The agreement means the agreement of the banking agreement, in which the bank undertakes to accept and insure what is due from this bank account and to issue any order regarding reinsurance and payment of money from the account and carrying out other operations. ій. The bank can reserve funds for the client's account, guaranteeing the client's right to dispose of funds without interruption. The bank does not have the right to determine and control directly the client’s financial assets and establish others, not provided by law or by the banking exchange agreement.
Organizations, due to the nature of their operations, may open a number of accounts at various banks. The main accounts where the proceeds from its products, labor, and services are insured, such as cooking, taxes are paid, and the salaries of postal workers are paid, they are called diversified accounts.
Transactions involving bank accounts are called insurance and write-off of funds by the bank. The place of specific types of banking operations behind the market is determined by regulations, agreements and business agreements. The legislation defines the terms under which the bank is required to carry out transactions with the client. The bank of claims must insure the client's bank account, which was found, or reinsure the client's bank account no later than the day following the day the confirmation payment document is received by the bank. A longer term can be transferred by agreement with the bank.
Write-off of costs from the client's account according to the legal rule may be subject to the following instructions. Without the client’s permission, the funds may be written off only in accordance with court decisions and in cases established by law or in an agreement with the bank. So, for example, the collection by tax authorities from the tax authorities of arrears from taxes, as well as penalties at times of delayed payment, is possible, but the writing off of fines by the same authorities from the collected and underestimated income without a payer is impossible.
Costs from a loose shell are written off in the calendar, so that the order of proper ordering of the client and other documents for writing off is not otherwise provided by law. If there is a lack of money to pay for the satisfaction of all the benefits possible, the law establishes the negligence of payments by the way of over-insurance and other types of cooking.
The write-off of funds from the storage bin, which is due to the bank account, is in the order of the lack of availability of documents. If there is a lack of money in the client’s bank account, the bank places all possible write-offs of money in the card index and pays for the amount of money available for the bank account, depending on the amount of money available. The organization can include an overdraft agreement in the banking agreement, so that a loan is automatically issued for the immediate availability of funds for the client’s bank account. An overdraft is provided as a way to pay for bank documents at an additional cost to the bank within the limit established by the agreement. The agreement stipulates the transfer of the credit period, the interest rate for the overdraft and the maximum number of overdrafts during the entire period. The overdraft is granted by the bank under the positional account and is not carried out under the client's account. Operations from the bank account are carried out in accordance with the primary documents created by the bank itself and the internal documents of its correspondents.
Before the main primary documents that document transactions with the bank account, there are payment orders, payment receipts, collection orders, checks, orders for deposits, memorial orders to the bank.
The payment order is the order of the official of the rakhunka (payer) to the servicing bank to transfer a small penny sum from whose drive the owner of the funds, from one bank to another. Payment orders are used to process the following transactions: payment of postal fees for goods, work; payments of taxes and re-insurance to sub-budgetary funds; turning over and issuing loans, positioning and payment for them; placement of deposits; Other payments. Payment orders are accepted by the bank regardless of the amount of excess funds in the payer's accounts. In case of insufficiency of the remaining payment instructions, the bank places them in the file cabinet of the unpaid documents. Payment orders are local, since the payer's accounts are at the same bank, similar, as they are in one place, and non-resident, as they are in different places; Non-resident payment orders can be by postal or telegraphic.
Payment invoice is a separate document that communicates with the owner of the money (creditor) to the payer (borzhnik) about the payment of a small sum of money. It becomes difficult to deal with the costs of supplying goods, hiring jobs, hiring services, social and other issues. You can pay with advance acceptance or without the payer’s acceptance. An encashment warrant is a separate document that is processed in order to write off funds from business accounts in an orderly manner. Charges for collection deeds are possible: at the discretion of the authorities, which have the right to irrevocably charge the fees, for the final documents, as the agreement of the organization of the counterparty has given the bank the right to write off the fees from the payer’s account without any order.
A check is a valuable document, so there is no reason to order the check maker to the bank to make a payment assigned to a certain amount to the check holder. The check drawer is a legal person who draws money from the bank, who has the right to dispose of the way checks are issued, the check holder is the legal person who holds the check, the payer is the bank from whom the check drawer receives his money. The check must comply with all mandatory requirements established by the Civil Code of the Russian Federation. The form of the check is designated by the bank. Discriminate checks, issued unprepared payments for goods, jobs, services, other payments, and unprepared checks from the bank are sorted out. Such checks are written on a special form in one office in the name of the cashier or another person who is entrusted with withdrawing money, and are signed by the organization’s clerk and the head accountant. The check is formed from the side part and the back part. The remaining portion is transferred to the bank. And the crown is lost from the organization that received the check. On the back of the check, indicate the reasons for the receipt of funds: payment of wages, payment of advances, etc. When the check is withdrawn, the preparation goes to the cashier for the invoice order, the cashier passes the receipt to the accountant, and the invoice order number is entered in the box. ntsi check. The check for the withdrawal of funds can be written out to the sum, without exceeding the excess of funds from the rozrahunkovy shells.
The consent for depositing the preparation is a penny document, the purpose for depositing before the cash register of the preparation bank of the organization: proceeds and surplus funds at the cash register. Become a cashier of the enterprise or another authorized person at the time of depositing money from the bank. The sum totals of votes, orders and receipts. The remainder is presented to the bank teller to confirm that the new money has been withdrawn. This document is intended for the purpose of depositing money only into the accounts of the enterprise and is not used for settlements with counterparties.
A memorial order is an internal banking document that serves as a basis for recording client accounts in the bank’s accounting department. Memorial orders are used to issue, for example, the collection of funds for the accounts of clients or the write-off of payments for cash management services.
The particularity of the scope of operations in banking systems is that the primary entity is not the enterprise, but the bank. Today, the bank provides the enterprise with a draft from its rozrakhunka shell to accommodate the flow of all operations recorded throughout the day. The statement is a copy of the client’s special account maintained by the bank. Documents are added to it, which have become a basis for records compiled by the bank. The statement itself, and not the primary documents of the enterprise, is the basis of the accounting form of the operation from different departments. Thus, the accounting department does not display the transactions that took place, but rather those that were carried out by the bank. However, surpluses and turnover in business sectors from banks and high-profile organizations are shown, as a rule, due to delayed minimums for one day. For example, the company can write a payment order for the transfer of any excess assets to a subsidiary. In this case, this operation will be carried out not on the day on which this authorization is written, but on the day the bank statement is issued, in order to complete this operation. If this operation was carried out on the day on which the value is formed, then the value will show the cost, although the procedure has actually already spent them. The mirroring of the business environment and the bank therefore poses a serious problem for bankers and implies a clear and transparent demand for bank statements and their display in the image. It will also require serious and constant control by the accounting department over bank statements.
All transactions with bank accounts are carried out on account 51 “Rozrahanka Banks”, according to the debit of which all funds are secured for the bank accounts of the enterprise, and on the credit - they are written off.
The bank account is consistent with banking rules and cannot result in a negative (credit) balance. Therefore, overdrafts, which are due to the fact that they are allowed by the agreement with the bank, are drawn up as a guarantee for a loan account by posting a debit account 51 "Rozrahunkovi rahunki" with a loan 66 "Rozrahunki for short-term loans and positions" and overnight write-offs of funds. credit rakhunka 51 "Rozrahunki the debit of the racks is from the holdings.
Registers of a synthetic image behind the shell 51 "Rozrahunkov's shells": journals, statements, journals-orders are kept open for debit and credit from the designated turnover for the skin corresponding shell for each day. Entries in the registers of the region are made from the bank statement. In this case, the accountant is obliged to first measure the exactness of the balance of funds allocated to the register, the balance of the balance for the previous day. Then the documents submitted to them are verified. In this regard, the following are considered: the validity of the banking operation for this document, the correctness of the document amount displayed by the register and the completeness of the documents included before it. The re-verification ends with an arithmetic rearrangement of the list. The fragments of the record for the Rozrahunkovy rakhunka are a copy of the analytical (special) rakhunka of the enterprise, the vikory record will remain as a register of the analytical region up to the 51 "Rozrakhunkov's rakhunka".
The activity of any kind of enterprise, however, is connected with ready-made and unprepared procedures. The type of products, ready and unready, is displayed in the accounting department on the following pages:
50 - touch, where operations related to ready-made procedures are displayed;
51 - rozrakhunkovy rakhunok, where transactions are carried out through the bank;
52 - it is stagnant that the company is subject to foreign exchange losses;
55 – koshti, which appears on letters of credit, corporate bank cards;
57 - cash for which the transaction was carried out with the acquisition, and for whatever reasons were found on the due date for the bank.
Nowadays, the accounting system mainly operates on accounts 50 and 51. Most financial transactions take place behind these accounts.
For the payment of funds on the bank account, please contact credit institutions for payments between businesses.
The main operations involving the rozrahunkovy shell are the re-insurance of funds with payment orders for payment of goods, materials, and services. Also, the decommissioning is carried out according to the budget, and there is one more point, if the tax authorities can withdraw an amount from the disbursement coffer into the coffer of payment for the completed debt collection and penalties from taxes. There is an obligation to follow the payment procedure without acceptance. For a payment voucher, you can obtain insurance from the supporting organization, for example, the service, or even with the acceptance of the payment voucher. You can also take out a checkbook from your bank account for general purposes: paying salaries, purchasing products, etc. The purposes for which cash is withdrawn are entered in the check book and must be documented.
The appearance of the funds is controlled by means of a bank statement. This image has both a basis for the development of the market structure and a connection with the availability of analytical data from counterparties. Before registration, payment instructions and postal documents are attached.
Banks are now working to directly provide contactless customer service. With the help of the Internet and the Bank-Client programs (Sberbank Online), the company can carry out transactions on a bank account.
Oblik Koshtiv at Pіdprimstvi through Kasa leads to Rahuka 50. Gotyvkovi Rozrahunki to explore for the rosehunkiv iz prazniki iz, for Rozrahunvs, for the Vidachi koshtyv navit.
Legal entities can create settlements, or exchanges: for one contract there can be more than 100 thousand. rubles Also, when taking crops, you must apply rock on the cob to a jar of rosemary, which hardens in the singing amount every day. Any cash deposit is subject to either spending or collection, so that the cash balance does not exceed the approved limit.
The form of cash is created using the primary documents: invoices, voucher orders - as well as records of all transactions in the cash register and cash book. It is your responsibility to confirm the format of unified documents and fill in on prepared forms or with an assistant on your computer. Similarly, it can be formed in an electronic form, since the accounting process is carried out by the program, but it is carefully unstrapped and pinned at the binder, then after the end of the reporting period, it is sewn and laced.