Any economic activity of the organization is impossible without the movement of financial flows. Cash is involved in all processes occurring at enterprises of any form of ownership. The purchase of working capital, investing in fixed production assets, settlements with budgets of different levels, founders, employees of the enterprise - all production and administrative actions are performed with the help of money and in order to receive it.

Types of calculations

In practice, two main types of payments are used - cash and non-cash. Cash, as a rule, is used for small volumes of traffic Money- These are lump-sum payments that can be made through the company's cash desk. For small businesses with low turnover and modest incomes, using cash is the best option. Large companies are more likely to adopt a cashless system; as the results of its use have shown, it is much more efficient, faster and cheaper than working with large amounts of money. Therefore, today 98% of all settlements are carried out through banking system, on a non-cash basis.

Reflection of the cashless system in accounting

For analysis, planning, accounting, transfer of non-cash, the enterprise opens a synthetic, balance sheet 51. It is active, which means the reflection of incoming funds on a debit, the expenditure of financial resources on a loan. 51 accounts were created to account for the most mobile of the company's assets - non-cash funds. In the balance sheet, it is reflected in a generalized form, the balance (balance) is determined daily for the operational management of finances. Analytical accounting is maintained for each item of income and expense separately. An organization can simultaneously open the required number of accounts in one or more credit institutions. Regardless of their number, all information on the movement of non-cash is summarized and posted to 51 accounts. The balance (balance) is formed according to the formula: balance at the beginning + turnover on the debit of the account - turnover on the loan. The result obtained is the sum of available (currently) funds. It belongs to 51 accounts as the initial debit balance for the next period.

Types of non-cash payments

All settlement and payment transactions are carried out by the bank with which the organization has entered into an agreement for servicing the account. The basis for the withdrawal or transfer of funds is a written notification of the owner, which is checked for compliance with the law and unified forms. The organization-owner of the funds chooses the form of non-cash payment on its own, based on the contractual obligations of specific counterparties. Most often, the paying company, using the appropriate document, gives the bank an order to withdraw (write off, transfer) non-cash funds from the account in favor of the specified counterparty. Unconditional write-offs are used less often, confirmation of which is not required from the asset owner. Cash withdrawals for own needs are made by the organization using checks. Bank account holders receive the required limit of checks on the basis of an application. The sheets filled in and certified with the appropriate signatures and seals can also be used for settlements of the enterprise-owner of the account with contractors, suppliers, etc. In this case, the check is issued to the organization or individual(its representative) and cashed upon presentation at the payer's bank.

Account document flow

51 accounts are kept on the basis of bank statement. Documents that serve as an order for the movement of funds on a specific account of the enterprise are necessarily attached to it. All write-offs, transfers that the owner of the assets made during the period of the statement are confirmed by a copy of the outgoing payment order or demand. The check stub serves as a justification for withdrawing cash. The crediting of the amounts received from the owner enterprise (delivery of part of the proceeds in cash) is fixed by a bank order. Funds received from buyers and other debtors, within the framework of contractual obligations, are confirmed by a copy of the incoming payment order of the paying organization. All documents on the movement of non-cash money are drawn up in strict accordance with the unified forms and requirements of the bank, certified by the signatures of authorized persons and the seal of the organization.

Debit

Debit 51 of the account is a reflection of the receipt of funds. Enrollment comes from the following sources:

• Cash desk of the enterprise (D 51, K 50) - this entry is made when cash is credited to the current account from the cash desk.
• Settlements with counterparties (D 51, K 62/60/76) - the account is credited with the amount from buyers, other debtors, from suppliers (return of advance payment, excessively transferred funds, settlements on claims).
• (D 51, K 66) - the operation is carried out in case of arrival on the current account received borrowed money.
• When settling with shareholders, owners (D 51, K 75) - the funds of the founders were contributed (as working capital or with an increase in the authorized capital).
• Settlements with budgets and extra-budgetary organizations (D 51, K 68, 69) - overpaid taxes or amounts of social support for the population (benefits, sick leave, etc.) are listed.

The debit turnover is summarized for the reporting time period and is a generalized indicator of the receipt of funds to the company's current account. To analyze receipts by item, you use either account analysis.

Credit movement

The credit of account 51 is formed from write-off operations (expenses) of non-cash funds of the enterprise. Loan turnover shows total amount transfers, write-offs and withdrawals of cash deposited on account 51. The loan entries are as follows:

• Cash withdrawal (D 50, K 51) - funds received by the cash desk of the enterprise are withdrawn from the current account (cashing out occurs in a limited manner, indicating the expense item). Most often, organizations use part of the funds when paying wages or for business purposes.
• Transfer of non-cash (D 51/55, K 51) - this correspondence is carried out when transferring part of the funds to another account or to opening special letters of credit intended for settlements with counterparties.
• Payment to suppliers, contractors and other creditors (D 60/62/76, K 51) - transfer of the amount of assets from the current account to counterparties (for goods and services, product returns, etc.).
• Settlements on loans, loans and credits (D 66, K 51) - interest for the use of borrowed funds is transferred or repaid
• Fulfillment of obligations to budgets of various levels and extra-budgetary funds (D 68/69, K 51) - depending on the tax or fund, the corresponding sub-accounts are indicated in the correspondence.
• Salary (D 70, K 51) - salary transferred to employees.
• Settlements with the founders (D 75, K 51) - according to the results of the activity, payments were made to the founders.

Score 51 accounting- this is an active account "Settlement accounts", because non-cash funds - the most mobile asset of the organization, lies at the beginning of the "Cash" section of the chart of accounts. This account summarizes information on the availability and movement of funds in the currency of the Russian Federation on the settlement accounts of an enterprise that may have several such accounts opened with credit institutions.

The main aspects of accounting for 51 accounts "Settlement accounts":

• Transactions are reflected on the basis of extracts from credit institution in combination with monetary settlement documents on them;
• Receipt to the current account of the enterprise is reflected in the debit, and write-off - in the credit.
• The account balance shows the balance of funds in the current account:

When checking statements of a credit institution, amounts may be found that are erroneously attributed to the debit or credit of account 51 of accounting. They are reflected on account 76 “Settlements with various debtors and creditors”, sub-account “Settlements on claims”.

Each operation on the movement of funds on the current account must be drawn up with a primary document: a check, a payment order, a collection order, an announcement for a cash contribution, and the corresponding accounting entry:

Important! In case of overdue tax debts, the Federal Tax Service may issue a payment requirement to the organization, which the bank will fulfill in the first place without the participation of the debtor.

Typical postings and examples of transactions

Correspondence of accounts on account 51 "Settlement accounts" is presented in the table:

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Example 1. Postings when opening a current account

Let's say Leto LLC has one main bank account. Soon, in addition, Leto LLC opened a corporate card account, to which funds were credited from the current account. The bank commission for opening was also withheld. Top up main account. All transactions were carried out in the currency of the Russian Federation.

Table - Postings on 51 accounts when opening an account:

Example 2. Deposit transactions for 51 accounts

Let's assume that Autumn LLC transferred 2,000,000 rubles to the deposit. at 10.5% per annum ( compound interest) for one year. At the same time, 50,000.00 rubles. withdrawn from the current account for targeted on-farm expenses.

Posting table - Deposit operations:

Example 3. Postings on 51 accounts when paying with a promissory note

Let's say Autumn LLC purchased goods for a total of 114,550 rubles. An interest-free bill of exchange was issued to the supplier as payment. Paid after two months.

Table - Promissory note payment transactions:

Analysis of 51 accounts and account card

Analytical accounting for 51 accounts "Settlement accounts" in the 1C Accounting program is carried out using standard reports for each:

• Sub-account, that is, for each current account organizations using the Balance sheet report;
• Receipt and write-off of funds using the Account card report.

For the operational management of finances, the balance of the account is monitored daily.

Synthetic accounting of operations on the settlement account is kept by the accounting department of the enterprise on the active account 51 “Settlement account”.

Account 51 "Settlement account"

To account for transactions reflected on account 51 “Settlement account”, special registers are maintained in the accounting department: journal-order No. 2 and statement No. 2.

All entries in these registers are made on the basis of bank statements from the current account and attached documents received from other enterprises, on the basis of which funds were debited or credited, as well as documents issued by the enterprise.

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

The statement states:

client's current account number;

the date of the previous statement and its outgoing balance (it is also the incoming balance for the subsequent statement); - numbers of documents on the basis of which funds were credited or debited;

the corresponding account code of the bank's accounting department, which encodes the financial transactions of the enterprise;

debit and credit amounts;

balance of available funds on the date of issue.

An extract with the attachment of supporting documents is transmitted to the enterprise daily or at other specified times.

Keeping the funds of the enterprise, the bank considers itself to be its debtor (accounts payable of the bank), therefore:

the debit reflects debit transactions for the bank, that is, a decrease in its debt (write-offs, cash withdrawals);

on credit - credit transactions for the bank, that is, receipts to the current account of the enterprise.

The accountant of the enterprise, when processing statements, must remember this and record the amounts received and the balance on the debit of the account, and write-offs on the loan.

In the extract from the current account of the enterprise, financial transactions are encoded, executed by bank documents:

All documents attached to the statement are canceled with the stamp "Canceled". On the fields of the verified statement against the amounts of transactions and in the documents, the codes of the accounts corresponding to the account 51 are put down, and the serial number of its entry in the statement is also indicated on the documents.

In the journal-order No. 2, the turnovers on the credit of account 51 are reflected, the turnovers on the debit of the account are recorded in different journals-orders, and are controlled by statement No. 2. The grouping of amounts to reflect the necessary totals in the journal-order and statement is carried out by calculating the relevant data in statements or documents attached to them, according to the accounting markups given in them.

In the journal-order and in the statement, entries are made on the corresponding accounts with the results of one bank statement. The condition for filling in the registers is the use of one line for each statement, regardless of the period for which it is drawn up. The number of occupied lines of the journal-order No. 2 and statement No. 2 for each month should be the same and equal to the number of bank statements received during this period.

The balance of funds on the bank account is given in the statement only at the beginning and end of the month. During the month, for operational purposes, data on the balance of funds shown in bank statements are used.

The total turnover and balance for the journal-order and statements are transferred at the end of the month to the General Ledger on account 51.

JOURNAL-ORDER No. 02

on the credit of account 51 "Settlement account" in the debit of accounts

STATEMENT No. 2

on the debit of account No. 51 "Settlement account" from the credit of accounts

The table shows the schemes of some possible transactions with the current account and the accounts corresponding with it for these transactions.

In this article, we will analyze how accounting for cash transactions (cash) and non-cash funds is maintained at the enterprise, and for this we will consider two accounts: 50 Cash and 51 Settlement account. The first one is for cash accounting, the second one is for non-cash money accounting. You will find postings on cash transactions and on the movement of non-cash money below.

Accounting for cash on account 50 - "Cashier"

Account 50 is designed to record the movement of cash, that is, to record cash transactions. Debit 50 is intended to reflect the receipt of cash, credit 50 - to reflect the disposal of cash.

Documentation of cash transactions

All receipts and payments of cash must be reflected in the cash book of the authorized sample, its maintenance is mandatory for each organization. All entries in the cash book are made on the basis of primary documents: incoming and outgoing cash warrant. Posting of cash to the cash desk is made out by a cash receipt order unified form KO-1, cash withdrawal from the cash desk - by an account cash order form KO-2.

Analysis of account 50 shows that account 50 is active, designed to reflect assets (cash), its balance is always debit. An increase in an asset is recorded as a debit, a decrease as a credit.

Cash transactions necessarily provide for the use, with the exception of some types of activities for which strict reporting forms can be used, read more about this in.

For each organization, a cash balance limit is set, that is, the amount of cash that can remain in the cash desk at the end of the day, the amount in excess of the limit must be deposited with the bank at the end of each working day. When transferring cash to the bank, a forwarding statement is issued to the bag. The excess amount of cash can be left only for the payment of wages and benefits, but not more than five working days, including the day the money is issued by the bank.

Not only cash can be stored at the box office, but also monetary documents (paid tickets, vouchers).

The conduct of cash transactions is regulated by certain regulatory documents that must be studied for the competent accounting of cash and the proper conduct of the cash register.

Regulatory documents of cash transactions: (click to expand)

1. Regulation “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. 373P - this is the main document regulating cash transactions.
2. Regulation on the application of KKM No. 745 of 1993 (as amended on 08.08.2003)
3. Instruction of the Bank of Russia No. 1843-U dated June 20, 2007 “On the maximum amount of cash settlements between legal entities". At the moment, the maximum amount of cash settlements between legal entities is limited to 100 thousand rubles.

Video lesson. Accounting account 50 “Cashier”: sub-accounts, postings, examples

In this video tutorial, the site expert, Chief Accountant Natalya Vasilievna Gandeva explains account 50 “Cashier”, considers typical accounting entries and sub-accounts. Click on the video below to watch.

You can download the slides and presentation here.

Postings on account 50

Specified accounting entries for accounting for cash transactions - these are the most common standard options, you can find a complete list of transactions in the Chart of Accounts ().

Accounting for non-cash funds to account 51 - “Settlement account”

All non-cash payments can be made if you have a current account. It opens in a credit institution, otherwise called a bank. How to open a current account and what documents you need to provide, read in.

To account for the movement of non-cash funds of the organization, 51 accounting accounts are intended.

Is he active or passive?

An analysis of account 51 proves that it is active, it keeps records of the assets of the enterprise (non-cash money), it always has a debit balance. The debit of account 51 is intended to reflect the receipt of non-cash funds (increase in the asset), on the credit of account 51 - the write-off of non-cash money (decrease in the asset).

Organizations are currently allowed to have multiple checking accounts. Accounting account 51 () can be divided into several analytical ones, on each of which records will be kept for each individual settlement account of the enterprise.

The primary document confirming the fact of debiting and receipt of non-cash funds is an extract from the bank, which contains information on all received and debited amounts from the settlement account of the organization.

The funds are debited on the basis of a payment order, which is drawn up in 2 copies and referred to the bank, one of the copies is marked by the bank that the order has been accepted and returned back. When depositing money from the cash desk to the current account, an announcement is made for a cash deposit.

Video lesson. Account 51 in accounting: postings, examples

In this video lesson, account 51 of accounting is disclosed in detail. Key postings and practical examples for recording transactions are considered.

Typical postings on account 51

Summarize:

The organization for mutual settlements can use both cash and non-cash. To account for the former, a cash register is used, for the latter, a current account is used. Each cash accounting operation is mandatory drawn up in primary documents, and the corresponding entry is reflected in accounting.

Briefly about count 51 in infographics

The figure below shows all the key information about account 51 and its transactions in an infographic.

All typical postings on account 51 “Settlement account”

Account 51 "Settlement account" is used at enterprises of all forms of ownership. It is designed to reflect the status of the company's accounts opened with financial institutions. The number of current accounts is not limited, the number of banking institutions for keeping non-cash funds for legal entities is not limited by law.

Characteristics of account 51 "Settlement account"

After opening a bank account and depositing the first amount on it, the movement on the account begins. 51. The funds received on it will form debit turnovers, and the expense is reflected in the movement on credit.

Score 51 - active or passive?

Active, that is, the opening and closing balances on it can only be debit. Since account 51 is active, its results will be reflected in the asset balance of the enterprise.

The currency of business transactions carried out on this account must be only in rubles. Account 51 "Settlement account" involves fixing the movement of funds of the enterprise with the obligatory availability of documentation confirming each movement of money. Such documents may be:

1. Bank statements for each open account. 51 accounting account is a synthetic account, therefore it is advisable to open sub-accounts on it to reflect the movement separately for each financial structure and for each open account.
2. Outgoing payment orders or claims on the basis of which debit transactions were carried out. Account 51 credit reflects not only money transfers between banking structures, but also cash withdrawals. In this case, the basis will be the check stub.
3. Debit 51 of the account shows the receipt when the representatives of the enterprise make the amounts of proceeds. This fact is recorded in a bank order.
4. 51 accounts in the accounting department are debited upon receipt of funds from buyers and other categories of debtors. Reason - a copy of the incoming payment order from the counterparty.

Account 51 in accounting: postings

Cash inflows represent postings on 51 accounts - table:

The characteristic of account 51 involves the expenditure of funds on a loan in correspondence with the debit of such accounts:

• 50 - when withdrawing money to the cashier;
• 55.03 - when crediting funds to a deposit;
• 99 in case of coverage of non-reimbursable expenses due to emergencies;
• 60.03 - reflection of the bill payment procedure;
• , 76 - transfer of funds to counterparties;
• with account 66, postings on account 51 “Settlement account” are used to complete the procedure for repaying a loan and interest on it;
• 70 - transfer of wages to staff;
• 75 - making payments in favor of the founders.

Account analysis 51

Analytical accounting implies a decoding of turnovers and balances in the context of banking structures for each of the current accounts opened in them. Usually, in accounting programs, analytical accounting on account 51 is carried out using two tools:

• account card;

With their help, you can control the movement of money on a daily basis and implement the functions of the operational disposal of financial assets within the framework of the final balance. Analysis of account 51 is an example of the correct formation of the balance at the end of a period of any length. The sequence of actions when calculating the balance involves adding the opening balance with debit turnovers and then subtracting the total volume of credit movements in a given period of time.

OSV 51 accounts - this is the balance of the synthetic account, displayed at the end of the month. It assumes the presence of an opening and ending balance, total debit and credit turnover. OSV on account 51 can be formed in the context of sub-accounts.

When the final analysis of account 51 is carried out, the sample methodology implies the fulfillment of several conditions:

• turnovers and account balances formed in the accounting of the enterprise must match the data of bank statements;
• the double entry rule ensures the equality of the amounts of debit and credit transactions, correct postings on 51 accounts and other accounts form the basis for filling out the balance sheet;
• SALT on account 51 should ensure the presence of an informative component by entering information about the account number with its decoding, balances at the beginning and end of the period under review, listing all turnovers.

The turnover sheet for account 51 for the reliability of the reflection of data in accounting must be generated daily. To conduct an operational reconciliation with several banks, it is better if the balance sheet for account 51 is created separately for each structure.

To reflect all types of transactions with settlement accounts, enterprises maintain a journal-order on account 51. Industrial institutions use form No. 2, construction companies - No. 2-s, firms specializing in sales and supply - No. 2-sn. It is intended for chronological fixation of credit turnover on current accounts in correspondence with other accounts.

Statement 2 on account 51, the form can be downloaded on the Internet, contains final entries for bank and corresponding accounts as of the beginning and end of the monthly period. It reflects each correspondence of account 51 in debit with a credit of other accounts, taking into account the chronology of events.