Organization and accounting of banking operations - Bank V.R. Accounting for banking transactions

Year of issue : 2004

Genre : Accounting

Publisher:"Finance and statistics"

Format : PDF

Quality : Scanned pages

Number of pages: 352

Description : IN study guide"Organization and accounting of banking operations" deals with theoretical and practical problems accounting credit institutions in accordance with the Accounting Rules for Credit Institutions Located on the Territory of Russian Federation”, features of accounting in credit institutions and its main differences from the accounting of enterprises and organizations; bank accounting accounts and their features within the banking system; intra-bank operations, bank reporting.

Chapter 1. THEORETICAL ISSUES OF THE ORGANIZATION OF ACCOUNTING IN A BANK
1.1. Subject, tasks, principles and features of accounting, balance sheet and operations of banks

1.1.1. Accounting in the bank, its objects, subject main tasks, principles
1.1.2. Accounting method and its elements
1.1.3. Bank balance and principles of its construction
1.1.4. Features of accounting in a credit institution
1.1.5. Bank operations
1.1.6. Bank chart of accounts

1.2. general characteristics Bank Accounting Rules
1.3. Organization of accounting and operational work in banks

1.3.1. Primary documentation of banks, document flow and accounting registers
1.3.2. General characteristics of accounting and operational work in banks
1.3.3. Organization of accounting work and document flow
1.3.4. The purpose and objectives of analytical and synthetic accounting
1.3.5. Organization of analytical accounting
1.3.6. Organization of synthetic accounting
1.3.7. Intrabank control

Chapter 2 ORGANIZATION OF ACCOUNTING AND OPERATING EQUIPMENT IN THE BANK
2.1. Organization and accounting of cash transactions

2.1.1. Organization of cash work at enterprises and banks
2.1.2. The procedure for performing cash transactions
2.1.3. The conclusion of the operating cash desk
2.1.4. Packing of banknotes and coins
2.1.5. Cash services for banks by cash settlement centers of the Central Bank of the Russian Federation
2.1.6. Delivery and collection of cash and other valuables
2.1.7. Keeping money and other valuables
2.1.8. Revision of values and verification of the organization of cash work

2.2. Organization and accounting of settlement operations

2.2.1. Registration of opening of settlement, current and budget accounts and their closure
2.2.2. On the forms of non-cash payments and the procedure for their application
2.2.3. Settlements by payment orders
2.2.4. Settlements under letters of credit
2.2.5. Payments by checks
2.2.6. Settlements for collection

2.3. Organization and accounting of interbank settlements

2.3.1. About correspondent relations of banks
2.3.2. Settlements through the Bank of Russia
2.3.3. Submission of settlement documents by the bank
2.3.4. Settlement transactions on the correspondent account of the bank
2.3.5. Revocation of settlement documents from the file cabinet of unpaid settlement documents in an institution of the Central Bank of the Russian Federation
2.3.6. Opening and closing correspondent accounts of banks with the Central Bank of the Russian Federation
2.3.7. Settlement transactions on correspondent accounts of banks opened with other banks and on accounts of interbranch turnover

2.4. Organization and accounting of deposit operations

2.4.1. General issues of organizing deposit operations
2.4.2. Accounting for deposit transactions
2.4.3. General issues of organizing operations with deposit and savings certificates
2.4.4. Issue of certificates
2.4.5. Reflection in accounting of accrued interest on certificates
2.4.6. Expiration of the certificate and presenting it for payment
2.4.7. Accounting and storage of certificate forms

2.5. Organization and accounting of credit operations

2.5.1. General provisions about lending. Providing Money bank customers
2.5.2. Repayment of a loan by a client-borrower and payment of interest on it
2.5.3. Accounting for lending to the client-borrower in the balance sheet of the lending bank
2.5.4. Accounting for interest accrued and received by the creditor bank
2.5.5. Accounting for the provided funds in the balance sheet of the borrowing bank
2.5.6. Features of lending in foreign currencies
2.5.7. Allowance for possible losses on loans
2.5.8. The credit limit and its reflection in bank accounting

2.6. Organization and procedure for accounting for securities

2.6.1. General provisions for the organization of securities accounting
2.6.2. Accounting for investments in securities, the value of securities, transactions for their acquisition and disposal and financial results
2.6.3. Operations with securities accounted for at the purchase price
2.6.4. Transactions with securities of the trading portfolio accounted for at market price
2.6.5. Operations with securities recorded by banks - professional participants in the securities market
2.6.6. Accounting for individual transactions with securities
2.6.7. Bill and money
2.6.8. Accounting for operations on the formation of authorized capital
2.6.9. On the procedure for creating reserves for possible losses on transactions with securities

2.7. Organization and accounting of trust management operations

2.7.1. General Provisions for the Organization of a Trust
2.7.2. Object and conditions of trust management
2.7.3. Accounting for trust management transactions
2.7.4. Managing Conflicts of Interest
2.7.5. General conditions for the creation of an OFBU
2.7.6. The procedure for amending the organizational documents of OFBU
2.7.7. Reporting of credit institutions - trustees

2.8. Organization and accounting of transactions in foreign currency

2.8.1. General provisions
2.8.2. The concept of a currency position
2.8.3. Separate foreign exchange transactions
2.8.4. Currency exchange operations
2.8.5. Export-import operations

2.9. Accounting for factoring and forfaiting operations
Chapter 3 INTERNAL BANK ACCOUNTING AND BANK REPORTING
3.1. Bank property accounting

3.1.1. General provisions
3.1.2. Accounting for fixed assets and intangible assets
3.1.3. Accounting for receipts of fixed assets and intangible assets
3.1.4. Inventory accounting
3.1.5. Depreciation of fixed assets and intangible assets
3.1.6. Fixed asset lease accounting
3.1.7. Leasing accounting
3.1.8. Disposal of property

3.2. Accounting for the bank's financial results

3.2.1. Financial results accounts and their characteristics
3.2.2. Features of accounting for income and expenses, results of activities in the bank
3.2.3. The order of final turnovers related to the determination of financial results

3.3. Banking reporting and work on its preparation

3.3.1. General provisions
3.3.2. About International Financial Reporting Standards
3.3.3. On the principles of reporting by banks
3.3.4. Features of banking reporting
3.3.5. Monthly and quarterly reporting
3.3.6. Annual reporting
3.3.7. Preparation for the preparation of the annual report

Organizations , carrying out their activities, they enter into relationships with legal entities and individuals, which are based on cash settlements. Most of the payments are made in a non-cash manner, that is, through banking institutions. The money of the organization, both own and borrowed, with the exception of carry-over cash balances, is usually kept in bank accounts. To open a bank account, an organization enters into an agreement with the relevant bank to accept a deposit and carry out bank operations related to:

1) ensuring the availability and use by the bank of money belonging to the client
(of this organization);

2) acceptance (crediting) of money in favor of the client (this organization);

3) execution of the order of the client (this organization) on the transfer of money in favor of third parties in the manner prescribed by the bank account agreement or the agreement bank deposit;

4) execution of the order of third parties to withdraw the money of the client (this organization), if this is provided for by the bank account agreement or the bank deposit agreement;

5) the implementation of the reception from the client (this organization) and the issuance of cash to him
money in the manner prescribed by the bank account agreement or the bank deposit agreement;

6) presentation at the request of the client (this organization) of information on the amount
the client's money in the bank and the operations performed in the manner prescribed before
the dialect of a bank account or a bank deposit agreement;

7) payment of remuneration in the amount and in the manner determined by the bank account agreement or bank deposit agreement;

8) providing other banking services to the client (this organization),
stipulated by the agreement, legislation and applied in the banking
practice the customs of business.

Bank accounts are opened when a bank and an organization (client) conclude a bank account agreement or a bank deposit agreement. Bank accounts are divided into current and savings.

Bank account- this is a way of reflecting the contractual relationship between the bank and the account holder for accepting a deposit and performing bank operations related to ensuring the availability and use of money by the bank. Bank accounts are divided into current and savings. Bank accounts are opened by legal entities that have an independent balance to store funds and carry out cash settlement transactions. An organization can have an unlimited number of bank accounts in the same or different banks.

Banks are obliged, at the request of the client, to provide information about the possible risks associated with opening, maintaining, closing bank accounts of the account holder and the possibility of suspending operations on them.

Each organization is obliged to keep its funds in credit institutions. The organization independently chooses a bank that plays the role of an intermediary in the settlements between payers and recipients of funds. Relations between the organization and the bank are regulated by the bank account agreement concluded between them.

Under a bank account agreement, the bank (credit institution) undertakes to accept and credit incoming funds to the account opened for the client, to fulfill the client's instructions to transfer and issue the appropriate amounts from the account and to carry out other operations on the account.

After the execution of the bank account agreement and in accordance with the order of the bank manager, the current bank account organization is assigned a number. For internal accounting of the movement of funds of the organization for each account, the bank opens a personal account, where it records all banking operations on this account on a daily basis. Information about opening a bank account is transmitted by the bank to the tax committee, registered with which the organization is registered.

Business transactions related to the transfer of funds to a bank account may be as follows:

Receipt of proceeds from the sale of products, works, services, fixed assets, intangible assets and funds in circulation;

Receipt of funds transferred by the organization's debtors in fulfillment of their obligations;

Depositing cash from the cash desk of the organization;

Receiving an advance;

Bank credit and loans.

Business transactions related to debiting funds from a bank account can be the following:

1. Transfer of funds to creditors in fulfillment of their obligations, including payment of invoices of suppliers and contractors;

2. Repayment of previously received credits and loans;

3. Payment from the bank account of advance amounts to accountable persons.

The document that is the basis for entries in the registers of synthetic accounting of operations on a bank account is Bank statement.

The bank account statement is the second copy of the bank personal account and contains the following data:

1. Number of the personal account of the organization;

2. Date of submission of the extract;

3. Date of submission of the previous extract;

4. The balance of funds on the bank account on the date of the previous statement;

5. Numbers of bank settlement documents on the basis of which transactions were made on the bank account;

7. Numbers of bank accounts of third-party organizations that were the recipient of funds.

Bank accounts can be opened and maintained both in tenge and in foreign currency.

The following documents are used to process transactions on a bank account and other bank accounts.

Receipt- the order of the account holder to the bank to issue the specified amount in cash for wages, travel, business and operating and other expenses. The purpose for which the organization receives the money is indicated on the back of the check, which is issued in one copy in ink. Simultaneously with the check, fill in the spine, which is stored in the checkbook. Checks can be nominal and bearer. Checks are issued for up to 10 days, not counting the day of issue.

Announcement for cash contribution – the order of the account holder to the bank to accept proceeds for crediting to his account in the bank, and other amounts, paid in cash. The announcement is written out in ink in one copy, the bank issues a receipt for accepting money, which is attached to the cash order.

Payment order - bankun's order to transfer funds to the beneficiary's account; applies in cases where the initiative in the payment comes from the payer. A payment order is accepted for execution only if there are funds on the organization's account, unless agreed between the bank and the account holder. With equal constant settlements between suppliers and buyers, they can be carried out in the order of planned payments on the basis of agreements using payment orders.

The payer submits the payment order to the bank no later than 10 days. If the accounts of the payer and the recipient are located in a bank institution, and if out-of-town settlements are made, orders are issued in triplicate. If the payer is serviced in one bank, and the recipient in another bank, then payment order issued in 4 copies.
Payment request - order – this is the requirement of the supplier to the buyer to pay money for the goods (works and services) received. The payment request order must be accepted by the payer.

According to the Standard Chart of Accounts, an account is intended for accounting for funds on a current bank account:

1030 - "Cash on current bank accounts", which takes into account the movement of funds on current bank accounts in national currency;

The following correspondence accounts are compiled for the bank account:

Table 2 - Correspondence of accounts for accounting for funds in the current bank account

No. p \ p	Contents of operation	Account correspondence
		Debit	Credit
	Received income from the sale of products, services, works from the buyer		1210,2110
	Received money on the way
	Receipt of foreign and national currency from special bank accounts
	Advances received from buyers and customers		3510,4410
	The actual receipt of the amounts of contributions of the founders in Authorized capital organizations
	Cash transferred from the cash register to a bank account
	The amount of bank loans received is reflected
	Rent paid into bank account
	Received to the bank account on promissory notes for the amount of principal and accrued interest		1280,2180
	Amount mistakenly credited to a bank account
	Accepted invoices of suppliers and contractors for received inventories, performed works and services were paid	3310,4110
	Purchased shares, bonds, made deposits to deposit accounts in banks	1120, 1130,1140,
	Bank loans repaid
	Long term lease paid
	Transfer: A) to the budget of taxes and payments; B) contributions to Pension Fund	3110-3190
	Payment of fines, penalties, forfeits
	Wrong amount debited from account

Accounting for cash in transit is kept on account 1020 "Cash in transit".

Money transfers in transit include income received at the cash desk from buyers and customers, deposited at bank branches, handed over to the collector for crediting to the organization’s current account, but not yet credited for its intended purpose. The basis for the registration of amounts on account 1030 are receipts of bank institutions, post offices, copies of accompanying documents for the delivery of proceeds to collectors of the bank.

For example, on Friday, January 31, 2006, the cashier of the organization transferred to the collector money in the amount of 780,000 tenge, which were credited to the settlement account only on February 3, 2006 - on Monday.

01/31/2006 D 1020 K 1030 780000

3.02.2006 D 1030 K 1020 780000

Table 4. Correspondence of accounts for accounting for money in transit

Lecture number 7. Questions or tests for self-control

1. What operations are called current?

2. What is cash?

3. On what account is cash kept at the cash desk?

4. How should the cash desk be equipped?

5. What contract is concluded with the cashier before he starts work?

6. What accounts are used to keep track of cash on hand?

7. What is cash in transit?

Lecture number 8. ACCOUNTING FOR CURRENT ASSETS: ACCOUNTS RECEIVABLE AND OTHER RECEIVABLES

1. The concept of receivables and its types

2. Accounting for receivables

1 The concept of receivables and its types

Under accounts receivable all monetary obligations of individual citizens, organizations and other debtors to this organization are understood. Accounts receivable arise in the course of various transactions, most often in the sale of goods and services on credit.

Accounts receivable are classified as short-term (current) and long-term, depending on the maturity of accounts receivable or the expected date of repayment of the debt. Usually receivables confirmed by invoices. Accounts receivable are subdivided into customer liabilities for goods and services sold as a result of core activities and receivables arising from other activities.

The receipt of income is the main source of receivables, because sales are often made by transferring funds to bank accounts. Accounts receivable resulting from the sale is a claim on the assets of another organization.

The main accounting issues related to receivables are recognition and measurement . The ability to collect receivables is a major issue that affects the measurement and reporting of receivables. The ability to collect also affects whether the debt has been recorded (the issue of recognition) and how much it is (the issue of valuation).

Information on all types of receivables is reflected in the following accounts of the Working Chart of Accounts:

1210 - Short-term receivables from buyers and customers;

1251 - Debts of employees for wages;

1252- Debt on accountable amounts;

1253- Arrears on issued amounts;

1254- Indebtedness of employees for shortages;

1255 - other debts of employees (theft, damage, material damage);

1270 - Short-term benefits receivable;

1290 - Provision for doubtful claims;

1410 - Corporate income tax;

1430 - Other taxes and other obligatory payments to the budget;

1610 - Short-term advances issued;

1620 - Deferred expenses;

1630- Other current assets;

2110 - Long-term debt of buyers and customers;

2150 - Long-term accounts receivable of employees;

2160 - Long-term lease receivable;

2170 - Long-term benefits receivable;

2180- Other long-term receivables;

2810 - Deferred tax assets for corporate income tax;

2910 - Long-term advances issued;

2920 - Deferred expenses;

2940- Other long-term assets.

Accounting in trade Sosnauskene Olga Ivanovna

4.3. Accounting for banking operations

Bank is a credit institution that has the right to carry out complex (in aggregate) banking operations.

Federal Law of December 2, 1990 № 395-1 "On banks and banking activities" refers to banking operations:

1) attraction of funds of individuals and legal entities in deposits (on demand and for a certain period);

2) placement of the said attracted funds on its own behalf and at its own expense;

3) opening and maintaining bank accounts of individuals and legal entities;

4) making settlements on behalf of individuals and legal entities, including correspondent banks, on their bank accounts;

5) collection of funds, bills of exchange, payment and settlement documents and cash services for individuals and legal entities;

6) purchase and sale of foreign currency in cash and non-cash form;

7) attraction to deposits and placement of precious metals;

8) issuance of bank guarantees;

9) making money transfers on behalf of individuals without opening bank accounts (except for postal orders).

In practice, trade organizations use a rather limited range of services provided by the bank. As a rule, this is the opening of a current account, collection, delivery of cash (trade proceeds) to the bank and receipt of cash from the bank. Currently, organizations and individual entrepreneurs are increasingly using this type of banking services like giving loans. To a lesser extent, bill circulation is still developed, in which an enterprise purchases bills of exchange from a bank for use in settlements with suppliers.

According to federal law“On Banks and Banking Activities” “... opening bank accounts by credit institutions individual entrepreneurs and legal entities, with the exception of state authorities, local governments, is carried out on the basis of certificates of state registration of individuals as individual entrepreneurs, certificates of state registration of legal entities, as well as certificates of registration with a tax authority. Therefore, in order to open a settlement account, an organization must first register as entity and register for taxes.

Along with other documents required for opening a current account, the client must submit to the bank a card with sample signatures and a seal. The card is filled in by hand with black, purple or blue ink (paste). It is also permissible to use a typewriter or printer or other typewriters or electronic computers for filling, using only black font. Signatures on the card must be handwritten. The use of a facsimile signature is not allowed.

Advice to persons who have the right to sign and, accordingly, submit their samples to the bank. It is not necessary to repeat the signature from your passport exactly on the card. The main requirement for the sample of your signature on the card is stability, the possibility of multiple repetition as close as possible.

The card is submitted to the bank in one copy for each bank account. It is an approved form of form No. 0401026 according to OKUD (All-Russian classifier of management documentation OK 011-93).

A few words about payment for bank services and other settlements between the bank and its client. When opening a current account, an agreement is signed between the bank and its client. This is a very serious document. In particular, it stipulates such issues as the list and payment for services provided by the bank to the client, the accrual of interest to the client for the use of his funds, the grounds for debiting funds from the client's account without his order.

The main forms of non-cash payments are:

1) settlements by payment orders;

2) settlements under a letter of credit;

3) settlements by checks;

4) collection settlements.

Organizations concluding a current account agreement independently choose for themselves the forms of non-cash payments. Forms of non-cash payments can also be specifically established in contracts concluded between counterparty organizations. The following types of documents are used to make cashless payments using the forms listed above:

1) payment orders;

2) letters of credit;

4) payment requests;

5) collection orders.

These documents are drawn up according to approved forms on forms included in the All-Russian Classifier of Management Documents (OKUD) OK 011-93 (class "Unified System of Banking Documents"). It is allowed to use printed forms, fill out forms using a computer (use of forms included in reference, legal and accounting programs), as well as copies of forms made on duplicating equipment, if copying is performed without distortion.

A full and detailed description of bank settlement documents, the rules for filling them out, and the procedure for conducting banking operations are given in the Regulation of the Central Bank of October 3, 2002 No. 2-P “On non-cash payments in the Russian Federation”.

A trade organization is obliged to keep a strict record of transactions taking place on a current account. This is mainly payment for goods from buyers, payment to suppliers, payment for various services, purchased equipment and materials, transfer of taxes, crediting of collection and trade proceeds handed over to the bank, debiting the amounts issued by the bank in cash from the account, payment of other payments, including number of banking services. The settlement account also receives and repays loans issued to the organization by the bank, and pays interest on them. In the event that an organization uses a foreign currency loan (carries out other foreign exchange transactions), the amounts for the purchase and sale of foreign currency also go through a ruble current account. Account 51 “Settlement accounts” is intended to account for the availability and movement of funds of an enterprise in Russian rubles on a current account opened with a credit institution (bank).

The debit of this account reflects the receipt of funds to the current account of the enterprise, and the credit, respectively, the debiting of funds from the account. Account 51 corresponds with the following accounts (Table 15).

Table 15

Analytical accounting for account 51 is maintained for each current account, i.e. if an organization has one current account with one bank, then analytics for account 51 is not maintained.

If the organization has several settlement accounts, then the accounting for the availability and movement of funds will be kept for each settlement account separately.

If a company takes a loan from a bank, the bank independently opens a loan account for it.

Unlike a current account, opening a loan account does not require a mandatory report to the tax authorities.

The loan amount goes to the loan account, and from it is already transferred by the bank to the current account of the enterprise.

Vostok LLC received from the bank in which its current account was opened a short-term loan in the amount of 100,000 rubles. The specified amount is transferred to the current account of the enterprise.

The accountant of Vostok LLC makes the following entries in its accounting:

Debit account 51 Settlement accounts",

Credit of account 66 "Settlements on short-term loans and borrowings"- 100,000 rubles. - issued a loan by a bank;

Debit account 51 "Settlement accounts",

Credit of account 51 "Settlement accounts"- 100,000 rubles. received a loan from a bank.

In this case, subaccount 51.1 reflects the movement of funds on the current account of the enterprise, and subaccount 51.2 - a loan account.

Nowadays computerized accounting system is becoming more and more widespread. Not all programs allow you to “split” account 51 into sub-accounts, that is, when generating the “Statement” document in the “Bank” journal, you can select any of several current accounts, but in any case, transactions will be generated according to account 51. In practice, most accountants do not maintain separate analytics for loan accounts. There is no big mistake in this, since the balance of the loan account always remains zero.

All transactions on the current account must be confirmed by bank statements and relevant documents for each transaction. If an organization works remotely with a bank (for example, under the "Client - Bank" program), this is convenient, since banking operations are completed faster and the organization's accounting department receives prompt information about the status of its current account earlier. However, in this case, "live" bank statements and documents must be submitted in full.

Sometimes there are situations when funds erroneously credited or debited pass through the debit or credit of the organization's current account. What to do if such an amount is discovered by an accountant during an audit bank statements? Of course, it is impossible to wait until the bank corrects the mistake. Wrong or not, but the operation was carried out by the bank and, therefore, should be reflected in the accounting records. The amount erroneously referred to the debit or credit of the current account must be reflected on account 76.2 “Calculations on claims” until clarified.

Among the documents confirming the transactions that took place on the bank statement, there may be payment requests and orders, memorial warrants, copies of accompanying invoices for collection bags, etc. Upon receipt of documents from the bank, the company's accountant reconciles the availability and compliance of documents for each operation statement. On the basis of the received documents and extracts, appropriate entries are made in accounting. The received documents are stitched together with the corresponding extract. At the end of the month, statements with filed documents are added in order, stapled and stored in accordance with the rules for storing accounting documents.

If an organization conducts operations not only with Russian rubles, but also with foreign exchange, accounting for them will be kept on account 52 "Currency accounts". The functions of this account and the accounting of transactions on it are, for the most part, similar to account 51 “Settlement accounts”. Analytical accounting on account 52 is maintained for each open currency account. In addition, if the organization has currency accounts both within the Russian Federation and abroad, it is recommended to open accounts 52 "Currency accounts" subaccount 1 "Currency accounts within the country" and 52 "Currency accounts" subaccount 2 "Currency accounts abroad". If an organization uses several types of foreign currencies, it will be convenient and clear to keep records for each type of currency.

Account 52 "Currency accounts" corresponds with the following accounts (Table 16).

Table 16

Accounting for funds on account 52 "Currency accounts" can be kept both directly in foreign currency and in its equivalent in rubles. Modern computer accounting programs provide for a slightly different form of a bank statement on a foreign currency account than in rubles. It involves entering information about the type of currency, the amount in the currency and the amount in the ruble equivalent, i.e. when accounting for cash in foreign currency, the currency is necessarily converted into rubles in parallel. If you decide to keep records on account 52 "Currency accounts" directly in ruble equivalent (this has both its pluses and minuses - depending on the volume and nature of transactions taking place on the account), then in the computer version of accounting you need to choose ruble as currency. Then the amount in foreign currency will be equal to its ruble equivalent.

Filling out bank statements, generating and storing bank documents are also similar to the requirements for account 51 "Settlement accounts".

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102. Classification of banking operations The entire set of banking operations, as a first approximation, is divided into two large groups - passive and active operations. With the help of passive operations, banks accumulate the funds necessary for their functioning.

A bank is a credit institution that has the right to carry out complex (in aggregate) banking operations.

Federal Law No. 395-1 of December 2, 1990 “On Banks and Banking Activities” refers to banking operations:

1) attraction of funds of individuals and legal entities in deposits (on demand and for a certain period);

2) placement of the said attracted funds on its own behalf and at its own expense;

3) opening and maintaining bank accounts of individuals and legal entities;

4) making settlements on behalf of individuals and legal entities, including correspondent banks, on their bank accounts;

5) collection of funds, bills of exchange, payment and settlement documents and cash services for individuals and legal entities;

6) purchase and sale of foreign currency in cash and non-cash form;

7) attraction to deposits and placement of precious metals;

8) issuance of bank guarantees;

9) implementation of money transfers on behalf of individuals without opening bank accounts (except for postal orders).

In practice, trade organizations use a rather limited range of services provided by the bank. As a rule, this is the opening of a current account, collection, delivery of cash (trade proceeds) to the bank and receipt of cash from the bank. Currently, organizations and individual entrepreneurs are increasingly using such a type of banking services as the provision of loans. To a lesser extent, bill circulation is still developed, in which an enterprise purchases bills of exchange from a bank for use in settlements with suppliers.

According to the Federal Law "On Banks and Banking Activities" "... the opening by credit institutions of bank accounts of individual entrepreneurs and legal entities, with the exception of state authorities, local governments, is carried out on the basis of certificates of state registration of individuals as individual entrepreneurs, certificates of state registration of legal entities, as well as certificates of registration with the tax authority. Therefore, in order to open a current account, an organization must first register as a legal entity and register with the tax authorities.

The card is submitted to the bank in one copy for each bank account. It is an approved form of form No. 0401026 according to OKUD (All-Russian classifier of management documentation OK 011-93).

The main forms of non-cash payments are:

1) settlements by payment orders;

2) settlements under a letter of credit;

3) settlements by checks;

4) collection settlements.

1) payment orders;

2) letters of credit;

4) payment requests;

5) collection orders.

Table 15

Analytical accounting for account 51 is maintained for each current account, i.e. if an organization has one current account with one bank, then analytics for account 51 is not maintained.

If the organization has several settlement accounts, then the accounting for the availability and movement of funds will be kept for each settlement account separately.

If a company takes a loan from a bank, the bank independently opens a loan account for it.

Unlike a current account, opening a loan account does not require a mandatory report to the tax authorities.

The loan amount goes to the loan account, and from it is already transferred by the bank to the current account of the enterprise.

Vostok LLC received from the bank in which its current account was opened a short-term loan in the amount of 100,000 rubles. The specified amount was transferred to the settlement account of the enterprise. The accountant of Vostok LLC makes the following entries in its accounting: Debit account 51 Settlement accounts, Credit account 66 “Settlements on short-term loans and loans” - 100,000 rubles. - a loan was issued by the bank; Debit account 51 "Settlement accounts", Credit account 51 "Settlement accounts" - 100,000 rubles. - a loan was received from the bank. In this case, subaccount 51.1 reflects the movement of funds on the current account of the enterprise, and subaccount 51.2 is a loan account.

Sometimes there are situations when funds erroneously credited or debited pass through the debit or credit of the organization's current account. What to do if such an amount is discovered by an accountant when checking bank statements? Of course, it is impossible to wait until the bank corrects the mistake. Wrong or not, but the operation was carried out by the bank and, therefore, should be reflected in the accounting records. The amount erroneously referred to the debit or credit of the current account must be reflected on account 76.2 “Calculations on claims” until clarified.

If an organization conducts operations not only with Russian rubles, but also with foreign currency, accounting for them will be kept on account 52 “Currency accounts”. The functions of this account and the accounting of transactions on it are, for the most part, similar to account 51 “Settlement accounts”. Analytical accounting on account 52 is maintained for each open currency account. In addition, if the organization has currency accounts both within the Russian Federation and abroad, it is recommended to open accounts 52 "Currency accounts" subaccount 1 "Currency accounts within the country" and 52 "Currency accounts" subaccount 2 "Currency accounts abroad". If an organization uses several types of foreign currencies, it will be convenient and clear to keep records for each type of currency.

Account 52 "Currency accounts" corresponds with the following accounts (Table 16).

Table 16