the main / Banks / The concept of settlement operations in accounting. Coursework: Accounting for settlement operations. Accounting for commercial transactions
02.11.2019

The concept of settlement operations in accounting. Coursework: Accounting for settlement operations. Accounting for commercial transactions

Ministry of Education and Science

Russian State University named after I.Kanta

Faculty of Economics

Department of Finance, Cash Treatment and Credit

Course work

« Organization of accounting of settlement operations Madou d / s №115 in market conditions "

(on discipline: "Introduction to accounting")

Performed:

Student of the 3rd courage of full-time department

Specialty "Finance and Credit"

Ekaterina Aleksandrovna Pavlenko

Scientific adviser:

k.E.N., Associate Professor Andreyanova N.I.

Kaliningrad, 2010.

Introduction .............................................................................. 3.

    Theoretical aspects of accounting for settlement operations in market conditions

    1. The concept and types of settlement operations ........................ .. .... ... ..5

      Regulatory - legal regulation of accounting accounting of settlement operations in Russian legislation .................. .... 10

      The procedure for accounting for settlements with suppliers and contractors ... ..... 14

    Methodical foundations of accounting for calculations with suppliers and contractors in market conditions

    1. Documenting and the procedure for keeping accounting for payments with suppliers and contractors ................................................................................................................................................. .. ... 19

      Analytical and synthetic accounting of calculations with suppliers and contractors ............................................................................. .. ... ..21

    Features of accounting of settlements with suppliers and contractors in Madou d \\ s№15

    1. general characteristics Madou d / s №115 ........................... 29

      Organization of accounting of calculations with suppliers and contractors in Madou d / s №115 ...................................................................................

      Improvement of the accounting system with suppliers and contractors in Madou d / s №115 .......................................... ..34

Conclusion ........................................................................ .37

List of references ............................................................ 39

Applications ........................................................................ 40.

Introduction

Suppliers and contractors are organizations that supply raw materials, materials and other commodity and material values, as well as provide various types of services and perform different works.

The relevance of the chosen topic of the study is that the constantly committed circuit of economic funds causes a continuous resumption of diverse calculations. One of the most common types of calculations is precisely calculations with suppliers and contractors for raw materials, materials, goods and other material values.

Enterprises are constantly paying calculations with suppliers and contractors. With suppliers for acquired fixed assets, raw materials, materials and other commodity and material values; with contractors for the work performed, stages of work. Debt on these calculations in the process of financial and economic activities should be within the framework of permissible values. Doubtful receivables and overdue payables indicate violations by suppliers and customers of financial and payment discipline, which requires immediate adoption of appropriate measures to eliminate negative consequences. Thus, the purpose of this course work is to consider the organization of accounting with suppliers and contractors in the municipal autonomous pre-school educational institution of the city of Kaliningrad kindergarten No. 115 and finding possible ways to improve accounting.

To solve the goal, the following tasks were formulated:

Analyze the scientific literature on the topic under study;

Reveal the concept and essence of calculations with suppliers and contractors;

Familiarize yourself with the peculiarities of the organization of accounting of settlements with suppliers and contractors;

Familiarize yourself with the organization of accounting of settlements with suppliers and contractors in Madou d / s №115;

Evaluate the accounting system with suppliers and contractors in Madou d / s №115;

Develop proposals for improving the organization of accounting of settlements with suppliers and contractors in Madou d / s №115.

    Theoretical aspects of accounting for settlement operations in market conditions

    1. Concept and types of settlement operations

Between business entities, state, individuals Cash relations arise - calculations. Thus, the financial and economic activities of each organization have obligations to settlement for the material values \u200b\u200bobtained, consumed work and services to other organizations and persons, there are debts of other organizations and persons for calculating goods sold, products (work, services) and T .P.

The debt of the organization to other legal entities and individuals is called payables, and these individuals themselves are called creditors. The debt of the debt, in particular, includes the debt of the organization to suppliers and contractors for material values \u200b\u200breceived from them (work, services), debt to their wage employees, debt on payments to the budget and extrabudgetary funds, claims for claims, etc. Thus , under creditors understand organizations and persons who should organize (accounts for payment). Payables in its essence presents the obligations of the organization.

The debt of other legal entities and individuals of this organization is called receivables, and these individuals themselves are called debtors. Receivables are called funds due to the firm, but not yet received by it. As part current means Reflects receivables, the maturity of which does not exceed one year. The emergence of receivables under the system of non-cash settlements is an objective process of economic activity of the enterprise. Currently, the following types of debts are allocated: receivables of buyers and customers, subsidiaries, dependent partnerships, jointly controlled legal entities, other receivables, expenditures of future periods, receivables on issued advances.

And receivables and payables arises as a result of economic relations on settlements:

      between organizations;

      for taxes and loans with the financial and credit system;

      presenting different claims;

      holding out wages on executive sheets;

      nude, theft and waste of fault of other organizations and individuals, etc.

Accounts receivable and accounting are the object of accounting, namely, represent the obligations of the organization. The deadlines for the fulfillment of obligations should be stated in the Organization's treaties concluded with other legal entities and individuals.

Accounts receivables and payables with the maturity of no more than 12 months refer to the short-term obligations of the organization, and over 12 months to long-term obligations.

The main accounts reflected by the Credit Debt of the Organization are the account 60 "Calculations with suppliers and contractors" and 76 "settlements with different debtors and creditors". To reflect receivables, the main accounts are the account 62 "Calculations with buyers and customers" and account 76 "Calculations with different debtors and creditors".

Account 60 "Calculations with suppliers and contractors." It is intended to summarize information on calculations with suppliers and contractors for: received commodity and material values, adopted work performed and consumed services, including the provision of electricity, gas, steam, water, etc., as well as for delivery or processing material values, settlement documents on which are acceptable and shall be paid through the bank;

Account 62 "Calculations with buyers and customers." Designed to reflect the debt of buyers for the realized values \u200b\u200b(work, services). Modern PBUs require reflection of all operations related to the implementation, at the time of their vacation, which follows from the assumption of the temporal certainty of the fact of economic activity, i.e. ".. and independent of the actual time of receipt or cash payments" (PBU 1/2008, p.6);

Account 66 "Calculations for short-term loans and loans". Designed to summarize information on the status of short-term (for a period of no more than 12 months) loans and loans received by the organization. Accounting received by the organization borrowed money, as well as the cost of their service is in order, established position by accounting "Accounting for loans and loans and costs for their maintenance" (PBU 15/01) approved by the Order of the Ministry of Finance of Russia dated August 2, 2001 N 60N. Cash or other things that are obtained by the Borrower from other legal entities and individuals (ledents) on the conditions provided for by the loan agreement are borrowed funds. In accordance with the Treaty, borrowed funds for the borrower can be divided into loans and loans. In accordance with the legislation, loans can act in the form: bank loans (funds are obtained only in a bank or another credit organization licensed by the Central Bank of the Russian Federation to carry out credit operations); commodity loans (obtain from other organizations in the form of property - things); commercial loans (obtain from other organizations in the form money or other property - things);

Account 67 "Calculations on long-term loans and loans". Designed to summarize information on the state of long-term (for a period of more than 12 months) loans and loans received by the organization. At the same time, the borrower can transfer long-term debt into short-term or take into account the funds at its disposal, whose repayment period under the contract exceeds 12 months before the expiration of the specified period, as part of long-term debt. In the first case, the transfer of debt into short-term is made on the date when it remains to return borrowed funds, 365 days remains;

Account 68 "Calculations on long-term loans and loans". Designed to summarize information on settlements with tax budgets and fees paid by the organization and taxes with employees of this organization. On credit account 68 "Calculations with budget for taxes and fees" reflects the amounts of taxes due to the organization to pay to the budget. In this case, a lot of accounts can be debited depending on the types of taxes and fees;

Account 69 "Social Insurance and Security Calculations". It is intended to summarize information on social insurance settlements, pension provision and compulsory health insurance of employees of the organization.

Account 70 "Calculations with wage personnel." It is intended to summarize information on settlements with employees of the Organization for remuneration (for all types of remuneration, premiums, benefits, pensions working retirees and other payments), as well as to pay income on shares and other securities of this organization.

Calculations of organizations with other business entities arising from the purchase and sale transactions of products, goods and provision of services in the process of economic activity are prerequisite The process of circuit of the organization's funds.

Quantitative I. qualitative characteristics Many estimated indicators of the organization's activities (the volume of goods sales, profits, solvency, turnover of funds, etc.) are due to the state of settlements. Therefore, the rational organization of settlements, which is most fully responsible for the interests of all participants, is a necessary condition for ensuring their normal operation.

The rational organization of settlement accounting contributes to the strengthening of the contractual and settlement discipline, fulfilling the supply of products in a given quality, increasing the responsibility of enterprises for compliance with the payment discipline, reduction of receivables and accounts payable, acceleration of turnover turnover.

In RUE "Gomselmash" accounting accounting operations is a separate area of \u200b\u200baccounting. The company carries out all types of calculations using the forms established in the legislative order, all estimated operations They are carried out in accordance with the regulatory and legal acts of the Republic of Belarus.

Sources legal regulation Cashless payments in the Republic of Belarus are a system in which the principal's dominant role belongs. In accordance with Art. 136 Constitution One of the most important duties of the National Bank of the Republic of Belarus is to determine the procedure for calculations. Cashless payments are also regulated by the laws of the Republic of Belarus, the decisions and decrees of the President, the government decrees, the acts of the National Bank, the Higher Economic Court and other regulatory legal acts.

Civil Code of the Republic of Belarus dated December 7, 1998 No. 218-3 in paragraph 4 of Art. 775 fixes general rule The fact that relations on the calculations are governed by law.

Procedure and Executive Code of the Republic of Belarus administrative offenses Of December 20, 2006 No. 194-З establishes the procedure for the administrative process, the rights and obligations of its participants, as well as the procedure for executing administrative recovery.

The main regulatory legal act in the field of non-cash settlements is the banking code of the Republic of Belarus of October 25, 2000 No. 441-3, which contains as general provisions On the calculations and provisions on the implementation of non-cash settlements in various forms.

The most important subtituational regulatory legal acts in the conduct of accounting of settlement operations include:

The Law of the Republic of Belarus "On Accounting and Reporting" of October 18, 1994 No. 3321-XII (with changes and additions).

This law defines the legal and methodological foundations of the organization and accounting of accounting, establishes the requirements for the preparation and submission accounting reporting, regulates relationships on accounting and reporting issues in the Republic of Belarus.

Typical account plan and application instructions typical Plan Accounting accounts (as amended by the Decree of the Ministry of Finance of the Republic of Belarus of December 11, 2008 No. 187), approved by the Decree of the Ministry of Finance of the Republic of Belarus from 30.05.2003 No. 89.

Typical account plan and instructions are intended for accounting in organizations of all forms of ownership and activities regardless of organizational and legal forms leading to the method double recording. Based on a standard account plan and instructions approves an accounting account plan for an organization containing full list synthetic and analytical accounts (including subaccounts) required for accounting, taking into account industry characteristics of economic activities.

Instruction O. bank transfer, approved by the Resolution of the Board of the National Bank of the Republic of Belarus of March 29, 2001 No. 66 (with changes and additions), which determines the procedure for making calculations between the payer and the beneficiary through a bank transfer.

Instructions on the organization of the execution of payments from current (calculated) accounts in belorussian rubles In order, established by the legislation, approved by the Resolution of the Board of the National Bank of the Republic of Belarus of March 29, 2001 No. 63 (with changes and additions).

This manual defines the procedure for making payments to the account of urgent needs, the procedure for transferring funds (issuance) of cash for labor, the procedure for paying wages within the established minimum, the features of the design and execution of settlement documents, checks are identified; The procedure for suspension of operations on current accounts of business entities and other aspects is regulated.

Instructions on the procedure for carrying out bank documentary operations, approved by the Resolution of the Board of the National Bank of the Republic of Belarus of March 29, 2001 No. 67 (with changes and additions).

Instructions on the approval of the forms of commerce-transport invoice of TNT-1, commodity invoice for vacation and posting inventory values \u200b\u200bof the form of TN-2 and instructions for filling them, approved by the Decree of the Ministry of Finance of the Republic of Belarus dated 14.05.2001 No. 53, in data Instructions defined the rules and order of filling TN-1 and TN-2.

Decree of the President of the Republic of Belarus of 29.06.2000 No. 359 "On approval of the procedure for calculations between legal entities, individual entrepreneurs In the Republic of Belarus "(with changes and additions).

The procedure applies to calculations, which are carried out in the territory of the Republic of Belarus with legal entities, their separate divisions and individual entrepreneurs.

The rules for calculating in cash of individual entrepreneurs with legal entities, their separate subdivisions and individual entrepreneurs within the amount of cases enrolled on the current (calculated) cash accounts, approved by the Resolution of the Board of the National Bank of the Republic of Belarus of August 29, 2002 No. 169 (as amended and additions).

Instructions on the procedure for carrying out operations with bank plastic cards, approved by the Resolution of the Board of the National Bank of the Republic of Belarus of April 30, 2004 No. 74 (with changes and additions).

Instructions on the procedure for carrying out operations with bank plastic cards were developed in accordance with Articles 26, 32 of the Banking Code of the Republic of Belarus and determines the procedure for issuing banks in the Republic of Belarus and non-banking credit and financial organizations of the Republic of Belarus, the National Bank of the Republic of Belarus bank plastic cards, processing, Acquiring, the use of bank plastic cards by legal entities, their separate divisions, individual entrepreneurs and individuals, as well as the implementation of settlements on operations committed using bank plastic cards.

In the process of carrying out production and economic activities, the organization is constantly faced with the need to produce cash payments both within the organization itself and outside it. The enterprise has a relationship with personnel performing the production task, which also entails settlements with employees of the enterprise, with the authorities social security and other organizations and persons.

It should be noted that entities of the management of all forms of ownership of their funds intended for the implementation of economic activities are obliged to keep in institutions serving their banks. Calculations between business entities should be carried out in non-cash.

In exceptional cases to resolve the head serving bank In a certain amount, calculations between organizations can be carried out in cash.

In the RUE "Gomselmash" calculations in cash are carried out by the cashier. To do this, the company has a cash desk - a specially equipped, isolated room, having alarm system, a fire-free metallic safe for storing money and securities.

At the cashier of the organization receives cash received from accounts in the Bank's institution; returned unused accountable amounts; Amounts made by guilty persons repayment of shortage, material damage; Revenue from sales of products, goods, works, services, materials, etc.

The issuance of cash from the cash register RUE Gomselmash employees can be carried out on the following purposes:

Under the report on economic and operating expenses;

In order of compensation made by the employee from personal funds expenses for the needs of the organization (by decision of the head);

On the travel expenses; on payroll;

On the payment of social insurance and scholarship benefits;

On issuance of loans, etc.

RUE "Gomselmash" presents a copy or an extract from the collective agreement, employment contracts (contracts) with an indication of the timing of wages, benefits when opening current settlement accounts and change payments, information about the size of the indicated payments is submitted on time and in order, Defined by the contract.

The leaders of RUE Gomselmash are obliged to ensure the safety of money at the checkout, as well as when delivering them from the bank and delivery to the bank, are responsible in the prescribed manner when they did not have the necessary conditions for the safety of funds. The cash desk must be isolated, the door to the cashier during operations - locked from the inside. Access to the office facilities to persons who are not related to its work is prohibited. All values \u200b\u200bat the checkout should be stored in safes (non-government cabinets), and in some cases - in iron cabinets, which, at the end of the cashier, are closed with the key and sealed. The keys to the safe and printing are stored at the cashier, and the duplicates of the keys - in the packages sealed by the cashiers, the heads of the organization. At least once a quarter, their presence is checked.

In terms of the deadlines established by the head of the RUE "Gomselmash", but at least once a quarter, a sudden inventory of the ticket office is produced.

A commission is appointed by order of the Cash Inventory by order of the Organization's head of the Organization. Following the audit, the Commission is an act of cash inventory and other values \u200b\u200band cash inventory inventory foreign currency and other values.

When a shortage or surplus in the cashier is detected in the act, the amounts of shortage of shortage or excess and circumstances of their occurrence are indicated.

Inventory of the cash register is carried out at least once a quarter of their inventory commissions or attracted auditors. Control over management cash operations Holds to the chief accountant of the organization.

Responsibility for compliance with the rules for conducting cash transactions is assigned to the head of the organization, chief accountant, managers financial Services and cashiers.

To perform various economic and other assignments in RUE "Gomselmash" issue money sums under the report to individuals.

Money for a report is issued on the expenses on a business trip, the acquisition of various materials, minor economic, postal, telegraph and other administrative costs. The list of persons with the right to use accountable amounts establishes the organization's management.

An accountable person is issued an advance in the amount necessary for conducting outlined activities, but only if it has no debt on previously obtained amounts.

After completing the instructions, the accountable person is obliged to submit within a three-day term in the accounting department of an advance report on the costs produced.

The main type of operations on accountable amounts in RUE Gomselmash is the payment of travel expenses. A business trip is recognized as a worker's trip to order the head of the organization for a certain period of time to another locality to fulfill the official order outside of its positional work.

Commanded person compensated for hiring costs residential premises, travel to the place of business trip and back, to the place of permanent work and daily. In accordance with the instructive guidelines, expenses on the travel destination and back to the place of permanent work are reimbursed only when submitting travel tickets in the amount of passage of travel by transport common use (except taxis), including insurance plates on the mandatory insurance of passengers in transport, payment for services pre-sale travel documents, the cost of using bedding. Payment of travel expenses is made on the standards established by the Ministry of Finance of the Republic of Belarus for travel in the Republic of Belarus, to the CIS countries, foreign states (except the CIS).

Advance for travel expenses foreign states may be paid in national currency Countries where the employee is served or in freely convertible currency.

The final calculation based on the results of a business trip is made by actual expenditures, confirmed by documented, taking into account the established rules at the rate of the National Bank of the Republic of Belarus at the date advance report. In the absence of currency exchange documents in exchange points Authorized banks are calculated at the rate of the National Bank of the Republic of Belarus.

Non-cash payments, the Bank carries out on documents of a special form, certified by signatures of the head of the enterprise and the chief accountant and the seal.

In addition, RUE "Gomselmash" there are estimated relations with personnel:

w on wages;

w on the purchase of goods on credit;

w on loans;

w on compensation for material damage;

w for other operations.

RUE "Gomselmash" carries out calculations with suppliers and contractors:

· For commodity and material values, performed works and services rendered, including the provision of electricity, gas, steam, water, etc., as well as to deliver or process material values \u200b\u200bfor which the settlement documents are acceptable and shared through the bank;

· For the received commodity and material values, accepted work and consumed services for which the settlement documents from suppliers or contractors have not been received (non-modulated supplies);

· For surplus inventive material values \u200b\u200bidentified by their acceptance;

· For the received commodity and material values, accepted work and consumed services, calculations for which are produced by bills, as well as in the order of planned payments;

· For the services received for transportation, including calculations for non-defense and passage of tariff (freight);

· For all types of communication services and others;

· According to the advanced supplies of material values \u200b\u200bor work, as well as on the payment of products and works received from customers on partial readiness.

Calculations of RUE "Gomselmash" with buyers and customers are carried out:

In collecting finished products, goods, work, services;

In the order of collection with buyers for the sale of inventory and material values;

In the order of collection on the services of the mechotryad;

In the order of collection of fuel and energy resources;

In the order of collection at other services and orders;

In the order of collection with rental buyers;

For cash;

On the hall visitors;

By package;

By fixed assets;

Public procurement calculations;

Using bills;

Calculations with buyers and customers in agriculture and etc.

In the process of economic activity, the RUE Gomselmash also arises calculations on non-unique operations with depositors, executive documentm, insurance authorities, etc., which relate to calculations with different debtors and creditors. For example, organizations make contributions to insurance organizations. Their size in mandatory species Insurance is determined by law. This applies to risk types of insurance when the life of the Gomselmash RUE workers is insured in connection with the working conditions in the organization, life-threatening. The size of the insurance premium voluntary insurance Determined in the contract.

Currently, RUE "Gomselmash" received short-term credit For the purchase of commodity and material values. The lender is OJSC Belpromstroybank.

The procedure for lending, issuing loans and their repayment is governed by the rules approved by the National Bank, and lending agreements.

When an application for receiving a loan of Belpromstroybank OJSC in the prescribed manner, I checked the creditworthiness and solvency of RUE Gomselmash, assessed the capacity of the enterprise and the ability to pay a loan and interest on it in a timely manner. For this, RUE "Gomselmash" provided the following documents at Belpromstroybank OJSC:

annual balance sheet with all applications to it;

accounting balance at the last quarter date;

gains and losses report;

copies of contracts in confirmation of a loan transaction.

It should be noted that with long-term lending, it is necessary to further provide a business plan comprising calculating economic efficiency and payback to the credited project. At the discretion of the bank, other documents can be obtained.

The loan is issued in non-cash on certain purposes provided for loan agreement, by paying from a loan account of acceptanced settlement documents of the supplier or settlement documents of a loan, decorated in accordance with the legislation. Credit can be directed to the current account of the loan - legal entity For payroll and other goals.

Under taxes and fees are understood mandatory deductions Cashs from payers in certain amounts of size. RUE Gomselmash pays the following types of taxes and fees to the budget:

Taxes included in the cost of production (works, services):

· In FSZN - 34%;

· Belgosstrakh for compulsory insurance against industrial accidents and professional diseases - 1,98%;

· land tax;

· Environmental tax;

· Deductions to the innovation fund - 0.25%.

Taxes paid from revenue from sales, works, services:

· VAT (rates differentiated);

· Tax on sales of goods in retail - 5 %.

Taxes payable from profits:

· Real estate tax - 1%;

· Profit tax - 24%;

· Targeted fees (transportation fee for updating and restoring public transport, the collection for the maintenance and development of the infrastructure of the city (district) is 3%.

Taxes held from employee wages:

· income tax.

State social insurance represents a system of pensions, benefits and payments to citizens of the Republic of Belarus at the expense of state insurance Fund - Foundation for social protection of the population.

The payment procedure and the amount of social insurance deductions and the provision is governed by the relevant regulatory acts. The object for the accrual of mandatory insurance premiums to the social protection fund is all types of payments in monetary and natural terms, accrued in favor of employees for all reasons, regardless of sources of funding, including remuneration on civil law agreements, except the payments provided for by the list of payments that are not Mandatory are accrued insurance contributions To the Foundation, approved by the Council of Ministers of the Republic of Belarus.

Accrued social insurance amounts are included in the cost of production, works, services. Currently, for RUE "Gomselmash", the amount of deductions are set at 34% of the taxable wage foundation. Hold is also produced required contributions The Social Protection Fund (Pension Fund) from the remuneration of employees in the amount of 1%.

In addition, RUE Gomselmash makes payments on compulsory insurance against industrial accidents and occupational diseases in the amount of 1.98%.

However, the implementation of the accounting operations is impossible without proper documentary design and the use of synthetic and analytical accounts accounts. Therefore, in the next paragraph thesis Consider the specified aspects of accounting for settlement operations.

Accounting policy enterprise

The organization's accounting policy is to adopted by it a set of accounting methods. Primary observation Cost change. Current grouping and final summary of the facts of economic activity.

The organization should disclose favorites in the formation of accounting policies how to conduct accounting companies significantly affecting the assessment of the solutions of users of accounting reporting.

Accounting methods adopted in the formation of accounting policies of the Organization and to be disclosed in financial statements include methods of depreciation of fixed assets of intangible and other assessments of the production reserves of goods of the incomplete production and finished products of recognition of profits from the sale of goods and other essential methods. The importance of accounting policies is underestimated by many organizations in which the development of accounting policies relate to formally do not study the consequences of the use of certain elements.

The basis of the formation and disclosure of the organization's accounting policy is established by the Regulations on accounting "Accounting Policy of the Organization".

The organization's accounting policy is formed by the Chief Accountant of the Organization and is approved by the head of the Organization. In the formation of an accounting policy of the organization at a specific direction of maintaining and organizing accounting, the choice of one method of their several permissible legislation and regulatory acts Accounting.

If on a specific issue in regulatory documents There are no accounting methods for the formation of accounting policies, the organization of the appropriate method is being developed on the basis of accounting provisions.

Accounting accounting operations

In a market economy between enterprises and banks, transactions are constantly committed on the redistribution, storage of money. All sorts of calculations arising between enterprises are also conducted using cash. With their help, the transformation of the monetary form of the allocated funds in productive reserves, Getting a cash revenue and a pure income concluded in it. These are the money of the calculations perform the most important factor ensuring a circuit of funds, and their timely completion serves as a prerequisite for the production process.

Calculations are performed in two forms: by non-cash transfers through a bank system or in the form of payments in cash.

Cutting and settlement operations through the bank allows the state to comprehensively monitor the financial and economic activities of associations (enterprises). The Bank controls enterprises and in terms of compliance with the established wage funds, limits for travel and economic costs, monitor the timeliness of settlements of enterprises with the state budget for taxes. fees. For timely payment of bills and payment requirements of suppliers, issues a loan to various goals, under certain collateral and observes the return of these loans in set time etc.

Since cash is an intermediary in all calculations, it is obvious that to ensure normal circulation of funds in national economyconducting activities in conditions market economy It is necessary to fulfill all calculations correctly and timely. In turn, the effectiveness of settlement operations largely depends on the state of accounting of money, settlement and credit operations. In front of accounting in the field of cash accounting, settlements and loans are the following main goals:

· Timely and proper carrying out the necessary settlements both by non-cash transfers and cash;

· Complete and prompt reflection in accounting registers of availability and movement of cash and settlement operations;

1. The procedure for opening and maintaining customer accounts

For the purpose of accounting, the enterprise is divided into: 1. Financials are organizations whose activities are mainly related to money represent financial services and are carried out mainly financial functions. Their role is to accumulate and redistributing capital, that is, in organizing financial treatment. Their composition includes: stock exchanges, insurance companies, investment funds, leasing, factoring companies, brokerage firms, non-state pension funds 2. Commercial enterprises - organizations, the main goal of which is the extraction of profit 3. Non-commercial are those organizations whose goal is not to make profit. They are created to achieve social, charitable, scientific, management goals, health care, the satisfaction of spiritual and other material needs, the protection of the rights and interests of citizens, the resolution of disputes and conflicts, etc., that is, to achieve public goods. Non-commercial organizations We can carry out entrepreneurial activities only because it is so much the achievement of goals.

The procedure for opening an account.

Pack of documents is transmitted to the department cash Service (RKO) legal entities and budgets. The RTO department is perplexed by the security service. The RTO department forms a package of documents (folds, checks) and transfers to legal service. Legal service Checks documents and puts a visa on the contract, returns the package to the RTO department. The RKO department transfers the package to the Bank's head. Signed by the Bank's head statement and package of documents is transferred to the employee responsible for keeping the registration book open accounts, To assign the number and enclosing information in the book. This employee can chief Accountant. After that, the packet of documents is transmitted to the security service. Security service returns a package in RKO. Before the registration of customers in the book, the Department of RTO is preparing a blank "Message of the Bank to the Tax authority about the opening - closing bank account", Which for 5 working days should be sent to the tax authority. Consumables on account are not held before receiving from tax author confirmation. A bank account is concluded, which is signed by a representative of the Bank and the representative of the client.

Accounting for open accounts is carried out as follows: First-order account determines the belonging 405 - federal, 406 - state, 407 - non-state, 408 - other; The second order account shows the type of activity: 01 - Financial, 02 - commercial, 03 - non-commercial.

1. Cash receipt for enrollment for account d 20202 to 405-408 2. Issue of cash from the account D 405-408 to 20202 3. Enumeration of the client of the same Bank of D 405-408 pl. By 405-408 Paul. 4. Enumeration of funds to the client to another bank D 405-408 K 30102 5. Admission of funds from another bank d 30102 to 405-408 6. Recovery of commission from the client D 405-408 to 70107 7. Holding fine D 405-408 to 70106.

Customer account operations are conducted using the following non-cash payment tools: 1. payment order 2. Payment requirement 3. Letter of credit 4. Incasso 5. Check.

2. Accounting for calculations by payment orders

Check: 1. The correctness of filling 2. The presence of funds in the account 3. Signatures 4. Compliance of the form.

  • 3. Displaying funds is reflected by the wiring: a) if the payer and the recipient are serviced by one bank d 405-408 pl. By 405-408 Paul. b) if different banks D 405-408 to 30102 V) If there is no money, the documents are put in the Card No. 2 to the off-balance account 90902 d 90902 to 99999 d) payment order can be paid partially. Payment will be the same, the payment is made by the payment order, and the payment order itself is placed in the Card file No. 2 d) when funds arrive at the expense, the document from the card file is removed D 99999 to 90902 E) if the funds are on the payer's account, but on the Cor. There are no scores, then the means are written off at the expense of D 405-408 to 47418, the document is placed in a file number 3 to off-balance account 90903 d 90903 to 99999.
  • 4 in the recipient bank: the recipient's bank, when receiving an extract for the receipt of money, enroll in the account of the recipient d 30102 to 405-408.
  • 3. Accounting for calculations by payment requirements, collection orders

Acceptance happens: 1. Positive, that is, an acceptance that provides for an extract for each payer's document. Application application 2. Negative acceptance, this is the form of acceptance, in which the payer notifies in writing only about the abandonment of acceptance, if he did not refuse, he also agreed.

Acceptance happens: 1. Preliminary, that is, before writing off funds from account 2. Subsequent, after writing off the funds from the account.

5. Acceptance is performed by placing a document in a card number 1 to a bank account 90901 D 90901 to 99999, the acceptance period of at least 5 working days, not counting the day of receipt for the sixth, payment is made.

The payment requirement was received by the bank payer on March 22 (Tuesday), the deadline for the end of the acceptance March 29, March 30 - the payment. Write-off funds from the account d 99999 to 90901 - withdrawal from the card files, the write-off of funds from the payer's account D 405-408 to 30102 or 405-408, crediting funds in the recipient's bank d 30102 to 405-408.

Incassive orders are a settlement document, on the basis of which funds are being written off from payers accounts in indisputable manner. The collection orders are applied: 1. In cases where the undisputed procedure for recovery is established by Legislative 2. To recover under the executive document 3. In cases provided for by the parties under the main contract.

4. Accounting for calculations by letters of credit

Calculations covered (deposited) letters of credit.

2. When opening a letter of credit, a dossier is drawn up, which is taken into account in account 90907 d 90907 to 99999 3. Display of funds D 405-408 to 30102 4. In the recipient's bank, the letter of credit is discovered by the following wiring D 30102 to 40901 8. Execution of the letter of credit d 40901 to 405- 408 10. If the letter of credit was fully used, the payer's bank closes the dossier d 99999 to 90907 11. Closing of the letter of credit D 40901 K 30102 12. Obtaining the remainder of the letter of credit d 30102 to 405-408.

Calculations uncovered (guaranteed) letters of credit.

1. Between the bank are Cor. relations. The Bank of the Recipient opened the account of the payer's bank 30109. In the account of the payer's bank, the same account has number 30110 2. Submission of an application for opening uncovered letter of credit 3. Opening of the dossier d 90907 to 99999 4. The issuance of guarantees is taken into account on account 91404 D 99998 to 91404 5. Receipt Guarantees are taken into account on account 91305 d 91305 to 99999 6. Report on the opening of the letter of credit 7. Shipment of products 8. Transfer of shipment documents for payment 9. Payment of the letter of credit D 30109 to 405-408 10. Transmission of emission of removal of money 11. The payer's bank is written off with money from Payer D 405-408 to 30110 12. Transfer of accounts on accounts.

After the execution of the letter of credit, wiring on the closure of off-balance sheet accounts are made: 1. Recipient bank d 99999 to 91305 2. Payer bank d 91404 to 99998, d 99999 to 90907.

If the terms of the letter of credit provides for an acceptance authorized by a female person, then this person must submit to the supplier's bank or the executing bank: 1. Power of attorney 2. Passport 3. Sample of his signature, it is in the card with sample samples. When shipping on all copies of account registry, the following details are filled by the Commissioner: "Accepted at the expense of a letter of credit.

Example1. The State Commercial Enterprise JSC "Luch" opens a letter of credit (covered) for settlements with MP (non-state commercial) "sphere" in the amount of 100,000 rubles. JSC Luch is serviced in the AKB "Cosmos" Moscow, MP "Sphere" - in Siberia AKB Novosibirsk. MP "Sphere" put the goods in the amount of 80000 rubles.

  • 1. Opening the letter of credit. Wiring in Akb "Cosmos" d 90907 to 99999 100,000 rubles
  • 2. Write off cash D 40602 to 30102 100000 rubles
  • 3. Opening a letter of credit to Siberia AKB D 30102 to 40901 100,000 rubles
  • 4. Execution of the letter of credit d 40901 to 40702 8000 rubles
  • 5. Closing a letter of credit into Siberia AKB D 40901 K 30102 20,000 rubles
  • 6. Closure of the letter of credit in the AKB "Cosmos" d 30102 to 40602 20,000 rubles
  • 7. Closing Dossier D 99999 to 90907 100,000 rubles

Example 2. Unlocked letter of credit.

  • 2. d 90907 to 99999 100,000 rubles AKB "Cosmos"
  • 3. D 99999 K 91404 100,000 rubles Akb "Cosmos"
  • 4. D 91305 K 99999 100,000 rubles Akb "Siberia"
  • 5. D 30109 to 40702 80,000 rubles MP "Sphere"
  • 6. D 40602 K 30110 80000 rubles Akb "Cosmos"
  • 5. Calculations checks

Checks are: 1. Vised - these are the checks on which the Bank's visa is set, certifying the availability of 2. Guaranteed - this is a check that the Bank undertakes to block the provision before the expiration of the period 3. Bank check is written out by the Bank itself in favor of the named beneficiary (payer ).

Check covering can be: 1. Means deposited by the check in a special account 40903 2. Funds on the account of the checkbook, but not over the amount guaranteed by the Bank, the Bank's guarantee is taken into account on account 91404

3. check books Accounted on account d 99999 to 91207, deposit funds for a special account D 405-408 to 40903, issuance of guarantees d 99998 to 91404, 8. Transmission of a check in the payer bank 9. Payment of check D 40903 to 30102 11. Forwarding money D 30102 K 405 -408.

In accordance with clause 3 of Article 861 Civil Code Russian Federation non-cash payments Produced through banks, other credit organizations (hereinafter - banks), in which the relevant accounts are open, unless otherwise follows from the law and is not due to the form of calculations.

The company pays payments to other institutions, banks and organizations by non-cash.

Cashless payments are carried out by transferring funds from the payer's account to the recipient's account using various banking operations, replacing cash in circulation.

Synthetic accounting of operations on a settlement account Accountant of the enterprise leads on account 51 "Settlement accounts". This is an active account, the debit of which is recorded by the balance of free funds of the enterprise at the beginning of the month, cash receipts from the enterprise's cash register, funds enrolled from buyers of products, customers, debtors obtained loans. The loan of this account reflects the funds to repay the company's debt to suppliers of material values \u200b\u200b(services), contractors for the work performed, budget, the bank for the loans received, social insurance authorities and other creditors, as well as the amount issued by the company in cash on the cashier.

The company has an account at the Petrocommerz FKB Bank in Perm. Free cash is focused on the current accounts, revenues for the goods, works, services and other enrollments. From the current account, almost all payments of the enterprise are produced:

  • - payment to suppliers;
  • - repayment of debt to the budget;
  • - Getting money in the cashier and others.

The reception and issuance of money or non-cash listings are made by the Bank on the basis of documents of a special form:

  • - Cash payment announcement;
  • - Check (monetary);
  • - payment order;
  • - settlement check;
  • - Payment request - order.

The company receives an extract from the bank every day from the current account, i.e. The list of produced by him reporting period operations. The bank's statement is attached to the banks received from other enterprises on the basis of which funds are enrolled or written off.

Accounting for cash accounts. Information on the availability and movement of funds in rubles on the settlement accounts of the company is reflected in the balance sheet account 51 "Current accounts".

At the debit of account 51, the "Settlement account" reflects the receipt of funds for the organization's current account. According to the credit of account 51, the "Settlement account" reflects the write-off of funds from the settlement account of the organization.

At the current account, operations are carried out related to cash issuance, with cash contributions by organizations, with cashless calculations.

Operations on settlement accounts are reflected in accounting on the basis of extracts credit organizations And the payment orders attached to them.

The payment order is the disposal of the payer to its bank to transfer a certain amount of funds from its account to the account of the recipient of funds.

Calculations of payment orders are applied by the Organization at single-ground and non-resident settlements in the following cases:

  • - When calculating the goods received and services rendered. In this case, reference to the room and the date of the preparation of shipment documents confirming the vacation of goods are made;
  • - with preliminary payment of goods;
  • - when planned payments;
  • - When calculating translations through a branch of communication.

Payment orders are valid for 10 days from the date of their discharge, not counting the day of discharge. Payment orders are discharged in the number of copies, required bank Payer for execution of the operation.

Extracts are treated as the organization's accounting proceeds in chronological order.

Analytical accounting on account 51 "Settlement account" is conducted in the context of each current account opened in the credit institution.

Wiring is formed in the system automatically at the moment of entering the document. Accounting is controlled by the correctness of the formation of wiring and, in the case of error detection, corrections are made by manual wiring, after the reference to the certificate with the chief accountant.

To open the current account, the organization submits the following documents to the bank:

  • - application for opening an account;
  • - registration certificate;
  • - certified by a notarial or registering authority lated and numbered copies of the constituent documents of the enterprise;
  • - certificate of registration in tax Inspection, in the Pension Fund, in the Medical Insurance Fund;
  • - two copies of bank cards with sample signatures and print prints, certified notarized.

Accounting for calculations with suppliers and contractors.Account 60 "Calculations with suppliers and contractors" is intended to summarize information on settlements with suppliers and contractors for:

  • - the received TMTs adopted by the work performed and the services rendered, the settlement documents that are acceptable and are subject to payment through the Bank;
  • - TMC, work, services for which the estimated documents from suppliers or contractors have not been received;
  • - Surplus TMC, identified when accepting them.

The organization, performs calculations with its counterparties on account 60 "Calculations with suppliers and contractors" based on accounts issued by providers providing services, and the fact of the provision of services is confirmed by the act.

All operations related to the calculations for purchased commodity values Reflected on account 60 "Calculations with suppliers and contractors" regardless of payment time. And accepted to account on the basis of commodity invoices.

Account 60 "Calculations with suppliers and contractors" is credited to the value of the accounting accounting TMC. In correspondence with accounting accounts for these values.

Analytical accounting on account 60 "Calculations with suppliers and contractors" is conducted for each submitted account, and settlements in the order of planned payments - for each supplier and contractor.

Accounting for calculations with buyers and customers.In the process of providing lease services from the organization there are estimated relationship with buyers and customers. To summarize information on calculations with buyers and customers, an active-passive account 62 "Calculations with customers and customers" is intended.

For services under the lease contracts, the Buyer exposes an account and invoice for making them to deduct or compensation from the budget of the respective VAT sums.

Account 62 "Calculations with buyers and customers" will be debated in correspondence with the accounts of 90 "Sales" on the amounts on which the calculated documents are presented.

Account 62 "Calculations with buyers and customers" is credited to correspondence with accounting accounts, calculations on the amount of paid payments. At the same time, the amounts received advances and preliminary pay are taken into account apart.

Analytical accounting on account 62 "Calculations with buyers and customers" is conducted for each invoice to buyers, and when calculating planned payments - for each buyer and customer.

Accounting for tax calculations and fees.The company is located on general System taxation.

The account 68 "Calculations for taxes and fees" is intended to summarize information on settlements with tax budgets and fees paid by the organization and taxes with employees of this organization. The register for tax accounting and fees is presented in Appendix 10.

Account 68 "Calculations for taxes and fees" is credited to the amount due tax Declarations (calculations) to the contribution to budgets (in correspondence with the account 99 "profits and losses - on the amount of income tax, with a score of 70" Calculations with personnel on wage "- on the amount of insurance premiums, etc.).

The account 68 "Calculations for taxes and fees" is active-passive. The debit reflects the amounts actually listed in the budget, as well as the amount of VAT written off from account 19 "VAT on acquired values". Debit balance shows the debt of the budget of the organization, credit - the debt of the Budget organization.

Analytical accounting on account 68 "Calculations for taxes and fees" is carried out by taxes.

Calculation of social insurance and ensuring.This type of calculation is carried out in accounting program "1C: Salary + Frames 7.7". From January 1, 2010 instead of the ESN, insurance premiums are charged:

  • - in Pension Fund RF for compulsory pension insurance;
  • - to the Russian Social Insurance Fund for compulsory social insurance in case of temporary disability and due to motherhood;
  • - to the Federal Fund for Compulsory Medical Insurance and Territorial Funds of Mandatory Medical Insurance.

The account 69 "Social Insurance and Security Calculations" is intended to summarize information on settlements on social insurance, pension provision and compulsory health insurance of employees of the organization.

Executions of social insurance and collateral bodies are manufactured by installed rates From the wage foundation. These deductions are included in the cost of production. The amounts of insurance payments are determined at the established rates from the cost of property.

By account 69 "Social insurance and provisional settlements" there are subaccounts:

  • 69-1 "Social Insurance Calculations" - calculations for social insurance of organization employees are taken into account.
  • 69-2 "Pension settlements" - calculations for pension provision of employees of the organization are taken into account.
  • 69-3 "Calculations on compulsory health insurance" - calculations for compulsory health insurance of employees of the organization are taken into account.

Account 69 "Social Insurance and Provision Calculations" is credited to the amount of payments for social insurance and ensuring employees, as well as compulsory health insurance Their subject to transfer to the relevant funds. At the same time, records are made in correspondence with accounts reflected by the accrual of remuneration, in particular, the deductions produced at the expense of the organization, account 70 "Calculations with wage personnel", in particular, deductions produced at the expense of the organization's employees.

According to the debit of account 69, "Social Insurance and Provision Calculations" reflects the listed amounts of payments, as well as the amount paid at the expense of payments for social insurance, pension provision, compulsory medical insurance.

Accounting for calculations with accountable persons.On account 71 "Calculations with accountable persons" reflects the calculations with employees of the enterprise in accountable amounts (travel, administrative and economic costs).

Accounting faces are employees who receive an advance cash at the organization's office for the acquisition of material values \u200b\u200bin stores, stationery expenses, payment of business trips, etc.

In the process of activity, the need arises to use cash for issuing their employees to exercise expenses during official business trips, to buy various goods, to pay for work and services.

The list of accountable persons and the rules of settlements with them are included in accounting policies Enterprises. May receive money under the report, only persons included in the list, which is approved by the order of the head of the enterprise.

All activities of the accountable person are controlled by the head of the organization. The basis for the issuance of accountable amounts are applications approved by the Director, and accountable amounts are issued to employees in size and on the timing determined by accounting policies Enterprises.

The basis for the direction of the employee on a business trip is the order (order) on the direction of the employee on a business trip (form No. 9). Based on the order of the manager, it is determined by a service task and a report on its implementation (form No. DM-10A) and a travel certificate is written out (form No. 10).

The issuance of accountable amounts from the organization's cash register is made on consumables, in which the target appointment of accountable amounts is indicated.

When issuing funds for the report to acquire commodity and material values \u200b\u200bin a legal entity that performs a wholesale or small-winding trade, the accountable person is given a power of attorney (form No.m-2).

The employee during a business trip receives independently such documents as travel, checks KKM; commodity checks, decorated in the name of the organization with an indication of VAT, as well as the names, the names and patronymic of the community person; invoice; Receipt to profitable cassovoy order; invoice. In addition, the commander is obliged to make a mark about the time of staying at a business trip on a travel certificate.

In accordance with the accounting policy, the reporting deadlines for the amounts issued in the subsection for drivers - the last working day of the reporting month, for the remaining workers 10 working days from the date of issue.

After the deadline for which accountable sums were issued, accounting faces obligations to make an upcoming report and a report on the work on a business trip with the application of all acquittal documents confirming the fact of spending and target use Money.

Based on the data reflected in the advance report, accounting chosen from the accountable person actually spent money.

The amount issued, but not consumed by the accountable person, is subject to return to the office of the organization, which is issued by the acquisition of the cash order.

In the case of recalculation (when the employee has spent the amount, greater than the advanced advance), the employee pays the difference between the actually spent amount and the sum of the advance, which is issued by the consumables.

Analytical accounting for the carrying account 71 is conducted in the "1C: Accounting 7.7" system for each accountable person - on the table number and for each amount issued on the summary of the sum.

Popular
Categories

2021.
Mamipizza.ru - Banks. Deposits and deposits. Money transfers. Loans and taxes. Money and state