Calculations with cash, scope of application. Accounting for money and calculations Accrual of funds

Cash in balance

Any company in the process of its activities receives and consumes money, which in the formation of accounting (financial) reporting is reflected in the active part accounting balance In the amount equal to the balance of funds available at the disposal of the organization on the date of the formation of the balance.
But before the data on the funds of the organization will be included in the balance sheet, information about them is collected on the relevant accounts. accounting.
In this article, consider the procedure for accounting for money and reflecting them in the accounting balance of the organization.

Initially, we note that due to its functionality, the monetary funds of the organization are assets having the highest liquidity. When forming an accounting balance, they are reflected in the section "Current assets" on line 1250 " Cash and cash equivalents. "
At the same time, clause 23 of the accounting statement "Report on cash flow" (PBU 23/2011), approved by the Order of the Ministry of Finance of Russia of 02.02.2011 N 11N (speaking while in the commercial sphere federal Standard Accounting) The cash equivalents include highly liquid financial investments that can be easily addressed in a predetermined amount of funds and which are subject to minor risk of value change.

The funds include:
- cash in cash register (cash desk) organization;
- Cash, which are in bank accounts of the organization;
- Cash in the hands of accountable persons.
To account for cash flow in terms of accounting accounts of financial and economic activities of organizations and instructions for its application, approved by the Order of the Ministry of Finance of Russia No. 94n (hereinafter referred to as an accounting account plan), the following synthetic accounts are envisaged:
- "Cashbox";
- "Settlement accounts";
- "currency accounts";
- "Special accounts in banks";
- "Translations on the way."
Consider them in more detail.

Accounting in cash

Order of reference cash operations With cash in the territory of the Russian Federation, the Bank of Russia is governed by the Bank of Russia from 11.03.2014. N 3210-y "on the procedure for maintaining cash transactions with legal entities and a simplified procedure for conducting cash transactions with individual entrepreneurs and small business entities."
According to the accounting accounts plan to summarize information on the availability and movement of funds at the office of the organization, an account 50 "Cashier" is used. The debit of this account takes into account the balance and receipt of cash and monetary documents At the cashier, and on the loan - their spending and write-off.
The following subaccounts can be opened to the account 50 "Cashier":
- 50-1 "Cassa organization",
- 50-2 "Operating Cassa",
- 50-3 "Monetary Documents".
At subaccount 50-1 "Cassa organization" accounts are taken into account in russian currency (rubles, kopecks). However, when commissioning in the organization of cash transactions in foreign currency, it is necessary to additionally open analytical accounts for the types of currency ("Cassa Organization in US dollars", "Cassa Organization in Euro" and so on).
At the subaccount 50-2 "Operational Cassa", the presence and movement of cash in the cash desks opened in commodity offices (marins), on operational sites, stopping points, on river crossings, on ships, in ticket and luggage box office ports (marins), At train stations, ticket office stores, coussi offices and the like.
At the subaccount 50-3 "Monetary documents", postage stamps, paid vouchers, fuel cards, communication cards, travel documents, and so on. Since monetary documents are not money and cash equivalents, but in fact, are

Organization's money can be in the form of cash and cash documents on the settlement, current, special accounts in banks, in the exposed letters of credit, checkbooks, etc.

The procedure for the storage and expenditure of funds, opening accounts, as well as the procedure for non-cash settlements and cash operations is established by the Central Bank of Russia in accordance with applicable law.

The main tasks of accounting for cash and cash documents:

Control over correctness documentary cash transactions;

Control over the legality of these operations;

Timely and complete reflection in accounting operations with cash;

Monitoring the safety and movement of cash;

Carrying out inventory of funds, monetary documents and analysis of inventory results;

Timely provision of cash outgoing for the needs of the organization.

Documents that are issued with cash transactions should be signed by the head of the organization and the chief accountant or authorized ones. Without signatures of the chief accountant or authorized ones, funds are considered invalid and should not be taken to execute.

To summarize information on the presence and movement of the insurance management of funds in Russian foreign currencies located at the checkout on the settlement, currency and other accounts in banks in the country and abroad, the following balance sheet accounts are intended:

50 "Cassa"; 51 "Settlement account"; 52 "Currency Account"; 55 "Special accounts in banks"; 57 "Transfers on the way."

Accounting for cash transactions. To carry out cash settlements, the organization must have a cashier and conduct a cash book on the prescribed form.

Serviceing banks establish each organization limit of cash balance at the checkout. All cash in excess of the established limits of the organization must be submitted to the bank. Organizations have the right to keep cash in their cash desks in excess of established limits only for wages, payments for benefits social Insurance And scholarships are not over three working days, but organizations that are in the regions of the Far North and equivalent to them areas - up to five days.

When issuing cash operations, the organization should apply the following unified forms of primary accounting documents:

KO-1 - receipt of the cash order;

KO-2 - expendable cash order;

KO-3 - magazine registration of profitable and expenditure cash documents;

KO-4 - cash book;

KO-5 is a book of accounting and cash issued by cashier.

When calculating cash with legal entities, the limit amount of calculations for one payment is established, equal to 10,000 rubles. For calculations with individuals, the maximum amount of calculation of cash is not set.

Reception of cash in the cashier is issued by parish cash orders. The receipt of money is given a receipt for the arrival cash order for the signatures of the Chief Accountant and the cashier, certified by the seal (stamp) of the cashier or the print office of the cash register.

Cash issuance from the cashier is made on consumable cash orders. When issuing wages for staff or settlement payrolls on total The wage issued one expenditure order is drawn up. The receipt in obtaining money can be made by the recipient only personally. In the expendable cash order, the recipient launched the amount received in words, the date of receipt of money and puts the signature. IN payment statement (payment statement) only signature. Money issuance can be made by proxy decorated in the prescribed manner. The clearing, blots or corrections in the profitable and expenditure checks are not allowed.

Organizations are forbidden to make cash directly to the settlement accounts of other persons, bypassing their account. For non-compliance with this order, a fine may be imposed on the organization.

All receipts and cash issuance take into account in the cash book. The organization should only lead one cash book, which is numbered, is laughing and seal is seal. The records in the cash book are conducted in two copies through copy paper. The second instances of sheets should be tearless, they serve as a cashier's report, the first copies remain in the cash book. The first and second instances are numbered the same numbers. The cleansing and not stipulated fixes in the cash book are not allowed.

All cash in organizations are stored, as a rule, in non-aggravated metal cabinets, and in some cases - in the combined and conventional metal cabinets, which, at the end of the working day, are closed with a key and sealed the quassiberian seal.

The cashier is a contract for full material responsibility. In accordance with the current legislation, the cashier carries full material responsibility for the safety of all money adopted, monetary documents for storage.

To account for settlements with the population of the organization, the use of cash registers. Insurance organizations can take insurance contributions in cash from the population without use check-inIf, when making an insurance premium of cash contribution, a receipt is discharged according to the established form.

On the deadlines established by the head of the organization, as well as when changing the cashiers, an inventory of the cash register with full polystive recalculation of cash and the inspection of other values \u200b\u200bin the checkout is carried out. The balance of cash will be asked with the accounting data on the cash book. At the same time, an act of cash inventory inventory for the established form of Invu-15 is compiled.

To summarize information on the presence and movement of funds in the cash register of the insurance organization, the balance account of the 50 "Cassa" is intended.

The debit of account 50 reflects the receipt of funds at the office of the organization, and on the account of account 50 - the issuance of funds from the cash register.

The procedure for maintaining cash transactions in organizations systematically check service banks.

Calculations with accountable persons. From the cash desk of organizations can be issued a money for the report to employees of the organization - accountable persons. Cash is issued under the report on the following purposes:

- Economic expenses;

- Business trips;

- For payments under insurance contracts, if the recipient of cash payments does not have the opportunity to get them directly at the office's office.

Persons who received money under the report are obliged no later than three working days after the expiration of the term they are issued, or from the date of returning them from a business trip to present a report on spending amounts in the accounting department and make a final calculation on them. The issuance of cash under the report is made under the condition of a complete report of a particular accountable person on the advancement previously issued to him. The transfer of cash issued under the report by one person else is prohibited.

The report on the amount spent by the accountable person is called an advance report. It is compiled by the established form.

To summarize information on calculations with employees of the insurance organization for the amounts issued by him under the report, a balance sheet of 71 "settlements with accountable persons" is intended.

Analytical accounting on the carrying account 71 is carried out in the context of specific accountable persons.

When issuing cash from the cash register under the report, wiring is made:

Debit 71 "Calculations with accountable persons"

Credit 50 "Cashier".

Subject to the preparation of an advance report on the amount spent accountable person, the account 71 is credited to correspondence with accounts, which take into account the costs of the organization and acquired values, or other accounts, depending on the nature of the costs. At the same time, the following type wiring are made:

Debit 58 "Financial Investments"

Debit 10 "Materials"

Credit 71 "Settlements with accountable persons";

Credit 71 "Settlements with accountable persons";

Debit 22 "Payments under Insurance Contracts"

Credit 71 "Settlements with accountable persons";

Debit 26 "Commonwealth"

Credit 71 "Settlements with accountable persons";

Debit 84 " Undestributed profits (uncovered loss) ", subaccount" Foundation of the Social Sphere "

Credit 71 "Settlements with accountable persons";

Debit 88 "Retained earnings (uncovered loss)", subaccount "Funds of consumption"

Accountable amounts not returned to employees in deadlinesReflected with wiring:

Debit 94 "shortages and loss from damage to values"

Credit 71 "Settlements with accountable persons."

In the future, these amounts, if they can be kept from employee wages - accountable person, are written off by wiring:

Debit 70 "Calculations with staff on wage"

If no refurbished amounts cannot be held from employee wages, they are written off by wiring:

Debit 73 "Calculations with staff for other operations"

Credit 94 "shortage and loss from damage to values."

Excess funds at the office of the organization identified as a result of inventory come to the cashier and enroll in the income of the organization by the following wiring:

Debit 50 "Cassa"

Credit 91 "Other revenues".

Calculation account operations. Organizations are required to keep their money in bank accounts, with the exception of allowed money balances at the box office. Restrictions by quantity open accounts In banks today for the organization not established.

The procedure for opening accounts Next. The following documents should be presented to design the opening of the settlement and current accounts of the organization:

Statement on the prescribed form;

Notarized copies of the Charter and other constituent documents;

Notarized certificate of state registration;

A notarized card with sample signatures of persons who are given the right to sign payment documents and print prints;

Certificate of registration in the tax authority, the Pension Fund of the Russian Federation and other state extrabudgetary social funds.

After opening the organization of the estimated (current), loan, deposit, currency and other account, the Bank must immediately send tax authorwho issued a certificate of registration of an organization, notification of the opening of the specified accounts. In the afternoon of the account, the day is the day of registration of the opening of the account and the bank enters the book of registration of the balance accounts of the second order.

The movement of funds in bank accounts is issued by payment banking documents to which include:

Classifieds of money contribution

Money orders;

Payment requirements for instructions;

Letters of credit (in insurance companies are rarely used).

Announcement of the contribution of money issued cash with cash to the bank (ultra-dimensional residue at the checkout, deposited wagecontributions to authorized (share) capital, refund borrowed funds individuals, insurance premiums adopted initially at the office of the organization, etc.).

Getting money from the current account is issued by check. On the revolving side of the check, their purpose is indicated (on the payment of wages, premiums, social insurance benefits, on the payment of insurance provisions and insurance compensation, economic costs, travel expenses). Check blanks are simply reporting form.

The payment order is an instruction of the organization to the service bank to list a certain amount from its account. The payment order is drawn up on the form of the established form. The actual instructions for ten days from the date of their discharge (the day of statement is not accepted).

Payment request-order is the requirement of the supplier to the buyer to pay on the basis of aimed at servicing bank Estimated and shipping documents The cost of the goods provided under the contract, performed by the work provided.

The letter of credit is the Conditional Monetary Communications of the Bank, issued by him on behalf of the Client in favor of its counterparty under the Agreement on which the Bank who has discovered a letter of credit (bank-issuer) can produce a payment provider or provide the authority to another bank to make such payments subject to the submission of documents provided for in the letter of credit, and when performing other conditions of the letter of credit.

To summarize information on the presence and movement of funds in the Russian currency (in rubles) at the current account, the Bank is intended for a balance sheet 51 "Settlement Account". At the debit of account 51 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 current account.

To summarize information about the presence and movement of funds on current, loan and other special accounts in banks, in letters of credit, checkbooks, a balance sheet of 55 "Special accounts in banks" is intended.

Enrollment of funds for special accounts in banks, in credit and deposit of funds upon issuance cheek books Reflected on the debit of account 55. The write-off of funds from the specified accounts, letters of credit and checkbooks is reflected on the credit of account 55.

Monetary documents and translations on the way. Monetary documents include:

Brands of state duties and fees;

Stamps;

Bill stamps;

Paid, but not issued to air tickets;

Paid, but not issued vouchers in the holiday homes and sanatoriums;

Other documents.

To summarize information about the availability and movement of monetary documents located at the office of the organization, a balance sheet 57 "Translations on the way" is intended. Monetary documents are taken into account in the account 57 at face value.

Paid trips to the holiday homes and sanatoriums, paid flights, etc., are recorded in accounting by wiring:

Debit 57 "Monetary documents and transfers in the way"

Credit 50 "Cassa"

Credit 51 "Settlement Account".

When issuing vouchers to employees of the organization for free or with partial payment in accounting make wiring:

Debit 50 "Cassa"

Credit 57 "Monetary documents and transfers on the way" for the amount of payment;

Debit 69 "Calculations for social insurance and provision", subaccount "Calculations for social insurance";

Credit 57 "Monetary documents and transfers on the way" for the amounts paid at the expense of the Social Insurance Fund;

Debit 84 "Retained earnings (uncovered loss)", account "Funds of consumption"

Credit 57 "Monetary documents and transfers on the way" for the amounts paid at the expense of the organization.

The account 56 also reflects the movement of funds on the way, i.e. the monetary amounts made to the banks of banks or the post office ticket office for enrolling on the settlement or other account of the organization, but not yet enrolled in their intended purpose.

The basis for reflecting such cash in accounting is notifications of remittances not received by bank accounts or to the cashier.

The concepts of foreign exchange legislation. In its activities, the organization uses funds and make various transactions not only in Russian rubles, but also in foreign currencies.

Almost everyone insurance organizations Exercise operations with foreign currency:

- The largest risks of Russian insurers try to place on foreign insurance marketsince the Russian insurance market is not able to provide adequate insurance coverage;

- one of the directions of investing insurance reserves is foreign currency;

- Insurers and reinsurers - residents of the Russian Federation can no special permission of the Central Bank of Russia to enter into contracts of insurance and reinsurance with non-residents of the Russian Federation.

The fundamental document determining the principles and implementation currency transactions, powers and functions of currency regulatory and currency controls, rights and obligations of persons with respect to ownership, use and disposal of currency values, responsibility for violating currency legislation is the law of the Russian Federation of 09.10.1992 N 3615-1 "On currency regulation and currency control" . The following are the following basic concepts of currency legislation.

Residents are:

- individuals who have permanent residence in the Russian Federation;

- legal entities created in accordance with the legislation of the Russian Federation and the location in the Russian Federation, as well as their representative offices and branches that are beyond its limits;

- Official representations of the Russian Federation are outside Russia.

Non-residents are:

- individuals who have a permanent residence outside the Russian Federation, including those temporarily located in the Russian Federation, as well as their representative offices and branches in Russia;

- Foreign official representative offices in Russia.

Foreign currency is:

- monetary signs in the form of banknotes, treasury tickets of coins in circulation and being a legitimate payment facility in an appropriate foreign state or group of states; as well as seized or drawn from circulation, but to be exchanged monetary signs;

- funds in accounts in monetary units Foreign states and international cash or settlement units.

According to the application modes, foreign currency is divided into freely convertible, clearing and closed.

Freely convertible currency is the currency, freely and unlimitedly exchanged on other foreign currencies (the so-called solid currency is the US dollar, the English pound sterling, German brand, Japanese yen, French franc, etc.).

Clearing currency - a currency agreed by the participants of non-cash payments on the basis of the mutual testing of counterclaims and obligations. It functions B. non-cash form - as accounting records in bank accounts.

The closed currency is a national currency that functions within only one country and does not exchange for other foreign currencies ( national currencies Most developing countries, Message countries, etc.).

Currency values \u200b\u200binclude: foreign currency; Securities in foreign currency - payment documents (checks, notes, letters of credit, etc.), stock values \u200b\u200b(stocks, bonds) and other debenturesexpressed in foreign currency; precious metals - gold, silver, platinum and platinum group metals (palladium, iridium, radium, ruthenium, osmium) in any form and condition, with the exception of jewelry and other household products, as well as the scrap of such products; Natural precious stones - diamonds, rubies, emeralds, sapphires and Alexandrites in cheese and processed form, as well as pearls, with the exception of jewelry and other household products from these stones and scrap of such products.

Cash foreign currency is monetary signs in the form of banknotes, treasury tickets, coins in circulation and being a legitimate payment facility in the relevant foreign state or group of states.

Authorized banks - banks and other credit institutions that have licenses of the Central Bank of Russia for currency transactions.

Currency transactions are operations related to the transition of ownership and other rights to currency values, including operations related to the use of foreign currency payments and payment documents in foreign currency, as well as calculations between residents and non-residents in the currency of the Russian Federation, import into the Russian Federation and export of currency values \u200b\u200bfrom the Russian Federation; Implementation of international money transfers.

Operations with foreign currency and securities in foreign currency are divided into: current currency transactions and operations related to capital movement.

Current currency transactions include:

- receipt and provision of financial loans for a period of no more than 180 days;

- Translations to the Russian Federation and from the Russian Federation of foreign currency for the implementation of settlements without delaying the payment for export and import, as well as for the implementation of settlements related to lending to export and import operations for a period of no more than 90 days;

- Transfers to the Russian Federation and from the Russian Federation of interest, dividends and other income on deposits, investments, loans and other operations related to the movement of capital;

- non-traded translations in the Russian Federation and from the Russian Federation, including transfers of wages, pensions, alimony, inheritance.

Current currency transactions can be carried out by residents without restrictions.

The currency transactions associated with the movement of capital include:

- Attachment B. authorized capital (direct investments);

- acquisition of securities (portfolio investments);

- Translations for payment of ownership of real estate;

- provision and obtaining financial loans for more than 180 days;

- provision and receiving a delay of payment for more than 90 days on export and import;

- All other currency transactions that are not current currency transactions.

For each type of currency transactions related to the movement of capital, the Central Bank of Russia establishes a special order.

Operations on currency accounts. On the territory of the Russian Federation, foreign exchange accounts can be opened both residents and non-residents of the Russian Federation in any bank authorized by the Central Bank of Russia to carry out operations with foreign currency. Organizations are eligible to open foreign currency accounts in authorized banks on the territory of the Russian Federation.

To summarize information on the presence and movement of funds in foreign currencies in bank accounts, a balance sheet account 52 "Currency Account" is intended.

The debit of account 52 reflects the receipts of funds, and on the loan of this account - the write-off of funds from the currency accounts of the organization.

The following subaccounts can be opened to the account 52:

Transit currency accounts;

Special transit currency accounts;

Current currency accounts;

Currency accounts abroad.

Considering that the organization can open foreign exchange accounts in different currenciesFor each subaccount of accounts 52 "Currency Account", analytical accounts should be opened by currency types that have called parallel accounts. For example, an organization in the bank opened two currency accounts: one - in US dollars, the other - in the German stamps. Thus, two parallel accounts are opened in accounting for subaccount "Transit currency accounts: in US dollars and in German stamps; Accordingly, the same in other subaccounts - "current and currency accounts", "Special transit currency accounts" and "currency accounts abroad".

The transit currency account opens to enrollment in the full revenue in foreign currency, including those not subject to mandatory sale.

A special transit currency account opens by an authorized bank without the participation of a resident in order to take into account the residents of the purchase of foreign currency in the foreign exchange market and its return. The following revenues in foreign currency are credited to a special transit currency account in favor of the resident:

Foreign currency purchased by resident for rubles in the foreign exchange market;

Foreign currency previously written off from a special transit currency account and is: amounts not used for payment of travel expenses; The amounts received from the sale of road checks not used to pay for travel expenses.

Removing cash foreign currency with a special transit account is not allowed, except in cases of payment of travel expenses.

The currency purchased and enrolled on a special transit transit cannot be placed on a deposit, used to acquire securities, another currency, and also transferred to the trust management of the bank. Banks are forbidden to charge interest for finding a currency on a special transit account.

The current currency account is designed to take into account the funds remaining at the disposal of the organization after the obligatory sale of export revenues, and the commission of other account operations in accordance with currency legislation.

Currency accounts abroad are open to organizations that have received permission to open accounts in foreign banks For the following purposes:

Carrying out operations to pay for representative offices abroad;

Payment of expenses related to contracting work and the construction of objects abroad;

The implementation of the expenditures associated with economic activities abroad.

Operations for the sale of foreign currency. The procedure for taking into account operations for the purchase and sale of foreign currency (including the mandatory sale of part of the currency revenue), is established by the instruction on the procedure for filling in typical forms of annual accounting reporting Insurance organizations.

In accounting, operations for the sale of export currency revenues are reflected in the following type wiring:

Debit 57 "Translations on the way", subaccount "In foreign currency"

Credit 52 "Currency Account", subaccount "Transit Currency Account" or "Current Currency Account" in the amount of currency value to be sold;

Debit 52 "Currency Account"

Credit 91 "Other revenues", subaccount "Positive term difference";

or debit 91 "Other expenses", subaccount "Negative term difference"

Credit 52 "Currency Account" on the sum of the revaluation of remnants of funds listed on the currency account, at the rate of the Central Bank at the date of sale of foreign currency.

Business links and settlement relations of enterprises.

Household connections - prerequisite The activities of enterprises, as they ensure the futurity of the supply, continuity of the production process and the timeliness of shipment and sales of products. Are drawn up and fixed economic ties contracts according to which one enterprise acts as a provider of inventory and services, works or services, and the other - their buyer, the consumer, and hence the payer.

A clear organization of settlements between suppliers and buyers has a direct impact on accelerating turnover current means and timely receipt of cash.

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. All these calculations are carried out in cash. Between enterprises, institutions and organizations, calculations are made non-cash. Non-cash payments It is carried out by transferring funds from the payer's account to the recipient's account with the help of various banking operations (credit and calculated), which replace cash in circulation. At the same time, the intermediary in the calculations between enterprises and organizations is the relevant institutions of banks (state and commercial).

Relationships between banks and customers are treaty.

Customers independently choose banks for credit and settlement services and can produce all types of banking operations in one (on settlement operations) or several banks (on credit operations).

Credit relations of banks with enterprises are issued by credit agreements.

In addition to current accounts, the banks offer current and special accounts for storing funds strictly target (privatization fund, letters of credit, and checkbooks).

The main tasks of accounting for cash and settlements are: timely and proper documentation of cash and settlement operations; operational, daily control over the preservation of cash and securities at the enterprise's cash desk; monitoring the use of funds strictly by intended purpose; control over the right and timely calculations with the budget, banks, personnel; monitoring compliance with the forms of settlements established in contracts with buyers and suppliers; Timely reconciliation of calculations with debtors and creditors to eliminate overdue debts.

Accounting for current account operations.

Estimated accounts are opened by enterprises that are legal entities and having an independent balance and other.

The procedure for opening the current account is regulated by the instruction, in accordance with which only one current account can be opened in one of the banks by its choice.

At the current account, free cash and revenues for realized products, performed works and services, short-term and long-term loans received from the bank and other enrollments are focused.

Almost all payments of the enterprise are made from the current account: payment by suppliers for materials, repayment of debt budget, social, receipt of money on the cashier for issuing wages, material assistance, premiums, etc. The issuance of money, as well as non-cash transfer from this account by the Bank, is carried out, as a rule, on the basis of the order of the enterprise - the owner of the current account or with its consent (acceptance).

In special cases, the Bank has been forcibly written off the funds from the current account on documents of other organizations. For example, according to the orders of financial authorities, the amounts of overdue taxes and fees are listed, executive sheets, orders of state architects - the amount of satisfied claims, etc. The bank, in addition, can write off the cash from the current account of the enterprise without its order, own initiative (For example, interest for the use of loans, amounts for overdue loans for the services performed by him).

When calculating between enterprises, banks and the state, a calendar settlement system is applied, that is, all payments from the current account, including deductions to the budget and payment of wages, are carried out in the order of calendar reporting (in order of their receipt to the bank).

Reception and issuance of money or non-cash transfer are made by the Bank on the basis of documents of a special form approved by him. Of these, the most common are: an ad for a cash contribution, check (monetary), a payment order, a checking check, a payment request - an order.

The company periodically (daily or otherwise established by the Bank) receives an extract from the bank from the current account, i.e. The list of operations produced by him for the reporting period. Documents received from other enterprises and organizations are attached to the discharge of the bank, on the basis of which funds are enrolled or written off, as well as documents issued by the enterprise.

Extract from the current account is the second instance of the personal account of the enterprise opened by the Bank. Keeping cash of enterprises, the bank considers itself a debtor of the enterprise (his accounts payable) Therefore, the remnants of funds and receipts on the settlement account records on the loan of the current account, and the reduction of their debt (write off, cash issuance) - by debit. Processing extracts, an accountant must remember this feature and record the credited amounts and the balance of the debit of the current account, and write-offs on the loan.

An extract from the current account has certain indicators, the part of which is coded by the bank, and the same codes are used by the enterprise.

Execution of the Bank replaces the register analytical accounting According to the current account and at the same time serves as the basis for accounting records. All documents that are attached to the discharge are extinguished by the stamp "redeemed". Error-enrolled or debited from the current account amounts are accepted on account 63 "Calculations on claims", and the Bank immediately reports such amounts for making corrections. In subsequent statements, the Bank makes corrections, and in the accounting records of the enterprise debt is written off.

In the fields of the proven extract against the amounts of operations and in the documents, the codes of accounts correspond to the account 51 of the "current account" are affixed, and the sequence number of his recording record is also indicated on the documents. These data is necessary to monitor cash flow, automation of accounting, certificates, checks and subsequent storage of documents. Check and processing of extracts should be made on the day of their receipt. The extract received from the bank is verified and processed: all the acquittal documents are selected, corresponding accounts (codes) are affixed, and according to the maintenance and operation of machinery and equipment, the general production and general costs of circulation, calculations with the budget and others, and the codes of articles are also affixed . This is necessary because analytical accounting in many accounts is organized in the context of articles. Grouping amounts according to articles is carried out in decoding sheets, which are opening monthly in the context of accounts, workshops and are filled with documents to relevant orders.

Synthetic accounting of operations on a calculated account of the company's accounting accounting on account 51 "Settlement Account". 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, cash, credited from product buyers, 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.

To reflect the revolutions on a loan account 51 serves the order-order number 2. The debit of this account is recorded in different orders and order journals and, in addition, are controlled by Velomost No. 2. The basis for filling these registers is the proven and processed extracts from the current account.

Amounts with the same corresponding accounts of each discharge are made up and recorded in a warrant and statement and in the statement of the results.

The prerequisite for filling the registers is the use of one line for each discharge, regardless of whether it is compiled. The number of busy rows of orders №2 №2 and Vedomost No. 2 for each month should be the same and equal to the number of extracts from the bank received during this period. As in the journal Order No. 2 and in Vedomost No. 2, amounts are recorded in the context of corresponding accounts with the debit and credit of account 51.

The presence of these indicators for each reporting day and a month allows the countable employees to analyze the sources of cash flow at the enterprise's account, control the target use of funds, fulfillment of obligations to budget and other economic bodies in accordance with the approved calendar schedule of financial payments.

Accounting for operations in currency account.

Operations with foreign currency can carry out any enterprises. To this end, it is necessary to open in a bank with permission (license) to perform operations in foreign currency, the current currency account. Banks received licensed are called authorized banks.

Working on contract contracts concluded russian enterprises - participants foreign economic activityThe payment of which is made in foreign currency, enterprises are required to sell 50% of revenue to sell in the foreign exchange market, through authorized banks, within 14 days from the date of its enrollment.

This feature requires the initial reflection of the entire amount of revenue in foreign currency on the so-called transit account. The Bank informs the Client about the enrolled amounts in order to prepare the document from him for the sale and enrollment of the main funds for the current account. If the order from the enterprise about the sale of foreignities is not received, the bank may conduct it independently.

To the instructions for the mandatory sale of currencies, a payment order is attached to compensate for the ruble equivalent of the currency sold and enrollled to the current account of the enterprise.

Thus, the entire revenue in foreign currency is divided into two parts: 50% in the form of foreign goods is credited to the current currency account, the remaining 50% in the ruble equivalent (at the rate set by the Central Bank of the Russian Federation) - to the current account.

To account for the movement of funds in foreign currency in terms of accounts, an account 52 "Currency Account" is provided. According to the instructions on the filling of the quarterly accounting reporting of the enterprise in 1993 (paragraph 11), it was recommended to open the following subaccounts to this account: 1 "Transit currency accounts", 2 "Current currency accounts", 3 "currency accounts abroad". The name of subaccounts is given in the plural because analytical and synthetic accounting in the context of subaccounts are organized by currency codes. Enterprises have the right not only for the mandatory, but also on self-sale are invaluities through authorized banks. For Sale Involyuts is reflected in the account 48 "Implementation of other assets". Mandatory sale is drawn up as follows:

1. Dr. Sch.57 "Translations in the way" Write-offs

Kt sch.52-1 "Transit currency accounts". from a transit account

2. Dt sch.48 "Implementation of other assets" sold in fact

Kt sch.57 "Translations on the way." ruble equivalent for the day of write-off

3. Dr. Sch.51 "Settlement Account" Discarded Revenue

Kt sch.48 "Implementation of other assets". For the day of enrollment

4. Dt sch.48 "Implementation of other assets" writing positive

5. D-T sch.80 "Profit and losses" Writing negative

When implementing, selling excessory reservations on accounts

identical, except for the lack of account 57 "Translations on the way":

1. Dr. Sch.48 "Implementation of other assets" Write-off of the currency sold

Kt sch.52 "Currency account". According to the course of the last revaluation (book) value

• 2. Dt scr. 51 "Settlement account" Explore revenue from Ktq.48 "Implementation of other assets". Currency sales for the day of sale
• 3. Dt sch.48 "Implementation of other assets" write-off positive

Kt Sch.80 "Profit and losses." Course Difference (Profit)

4. Dr. Sch.80 "Profit and losses" Write-off negative

Kt sch.48 "Implementation of other assets". Course difference (loss)

According to the law on currency regulation, the company has the right to buy a foreign currency in the domestic currency market of the Russian Federation in the manner and on the purpose, certain Central Bank of the Russian Federation, through authorized banks. These target directions may be travel expenses, operations to fulfill obligations under contract contracts, etc.

In accounting, these operations find the following reflection in the accounts:

• 1. Dr. Sch.76 "Calculations with different debtors and creditors" Transfer of funds to a bank or directly currency exchange K-T Sch.51 "Settlement Account"
• 2. Dr. Sch.52 "Currency account" Invaluity enrollment on Kt Sch.76 "Calculations with different debtors and creditors" Current currency account.
• 3. Dr. Sch.26 "General expenses" The amount of commission K-T sc. 76 "Settlements with different debtors and creditors." Remuneration refers to the expenses of the enterprise

In any cases, the invoilet records are recorded in two estimates: in the foreign country's currency and in the currency of the Russian Federation (national).

When buying a foreign currency, it is credited, bypassing the transit account, on the current currency account (52-2). Excess course of purchase over the course of the Central Bank of the Russian Federation is recorded by the debit of account 81 "Using Profit" and the account of account 51 "Current Account".

The bank's branch notifies the enterprise on the movement of the foreign account by its personal account, both from transit and current accounts. Based on the statements from current currency accounts, the order №2 / 1 is underway for revolutions on the loan and statement No. 2/1 - by debit. According to currency account, it is also necessary to maintain analytical accounting cards on currency names.

Accounting for cash operations and securities.

The procedure for maintaining cash transactions is regulated by the instruction of the Bank of Russia from 04.10.93. No. 18 on the procedure for maintaining cash transactions in the Russian Federation.

The amount of cash in cash in the enterprise is limited by a limit established by a credit institution in coordination with the enterprise. Examples of established standards, cash can be stored at the box office only in the days of paying wages, pensions, benefits, scholarships for three days, including the day of receiving money in a credit institution.

To take into account the presence and movement of cash at the enterprise, an active account 50 "Cashier" is used. The balance of the account indicates the availability of the amount of free money at the enterprise's cash desk at the beginning of the month; The turnover of the debit is the amounts received by cash in the cashier, and on the loan - the amount issued by cash.

Cash operations are recorded on the account of account 50 and are reflected in the Ordere # 1. The debit of this account is recorded in different order journals and, in addition, are controlled by Velomost No. 1.

The basis for completing the order-order №1 and in Vedomostu No. 1 is the reports of the cashier. Each report in the register is given to one line, regardless of the period, for which the cash report was drawn up. The number of busy rows in the order magazine and in the statement must correspond to the number of reports delivered by the cashier.

At the cash office of the enterprise can be kept, except for cash, securities and shades of strict reporting. Securities include vouchers in the holiday homes and sanatoriums acquired at the expense of the special purpose fund, postage stamps, state duty stamps, uniform and travel tickets. Securities are taken into account in the account 56 "Monetary Documents" in the Ordere Journal No. 3. The receipt and issuance of securities are manufactured at the arrival and consumables, followed by the compilation of the report on the movement of securities. Strict reporting forms ( labor books And the deposit sheets to them, the receipt of travel sheets of vehicles, etc.) are taken into account on the off-balance account 006 "Strict Reporting Blanks".

The cashier carries full material responsibility for the safety of all the values \u200b\u200badopted by him and for any damage to the enterprise caused to the incorrect storage.

Inventory (revision) availability of funds at the box office is made according to the Regulation on accounting and reporting at least once a month. The audit of the cash register is held suddenly by the Commission appointed by the order of the company's head in the presence of a cashier. At the same time, cash, cash documents, securities and shades of strict reporting are politically checked.

The receipts for issued cash amounts that are not executed by consumables are not included in the cass supply balance. The results of the inventory are issued as an act (f. No. Inv. 15).

On the back of the act, the actual responsible person writes an explanation about the causes of surplus or shortages established by the inventory, and the head of the enterprise is a decision on the results of inventory. The revealed surplus cash comes with the subsequent transfer to the budget income (for state-owned enterprises) or are transferred to the income of the enterprise:

Dt sch.50 "Kassa"

Kt Sch.68 "Calculations with the budget", 80 "profits and losses".

In case of detection of shortage of their sums, subject to recovery from

financially responsible person (cashier) and issued a record:

1. Dt sc. 84 "shortage and loss of value damage"

Kt sch.50 "Cassa"

2. D-T sc. 73 "Calculations with staff for other operations"

Kt sch.84 "shortage and loss from damage to values."

If the enterprise has a currency account and funds in the currency of other states, there may be a need for the use of cash invalyuts. A separate account for these purposes is not provided, therefore, as part of the account 50 "Cashier" there is a subaccount, such as subaccount 50-2 "Cashier in foreign currency". Accounting for operations is organized by types of currencies. The bank issues an enterprise in cash for only certain goals: travel expenses and acquisitions of a strictly limited circle. When receiving in a bank:

Dt sch.50-2 "Cashier in foreign currency"

Kt sch.52-2 "Current currency account".

When issuing a report:

D-T sc. 71-2 "costs with accountable persons

log in advance "

Kt sch.50-2 "Cashier in foreign currency."

In any case, as well as in the account 52 "Currency Account", the accounting of the cash movement is carried out in two estimates: according to the types of currencies and in rubles. Synthetic accounting is carried out only in rubles. Are used accounting registers: Orders' magazine №1 / 1 and statement №1 / 1.

The balance of cash cash in the root is reassessing when the ruble rate changes in relation to the foreign currency available from the enterprise. The result of the revaluation is reflected in the correspondence of the sub-account 50-2 with a score of 80 "profits and losses".

Accounting for calculations with accountable persons

Accounting persons are employees of the enterprise who received cash of cash to the upcoming administrative and business and travel expenses. The list of persons who have the right to receive cash under the report on economic needs at the checkout is approved by the head of the enterprise. The size of these amounts is limited, the issuance of cash on economic needs is provided for by the estimate of the enterprise. The amount of issuing expenses associated with service business trips depends on the term of the travel and its destination. A commoded employee is issued a cash advance within the amounts due to the payment of travel (in both ends), daily and costs for hiring residential premises.

These amounts for travel expenses are called normalized and included in the cost of work, services, products. In case of exceeding actual expenses above the norm, their payment is allowed by the profit remaining at the disposal of the enterprise with the simultaneous summation of the paid excess with the amount accrued by the salary commander to determine the income tax.

The feasibility of the costs of expenses is confirmed by the heads of workshops, departments or services, depending on the purpose of the business trip. After checking an accountant of the advance report, he is approved by the head of the enterprise and is made to account. The rest of the unused amounts is surrendered to the accountable person to the cashier at the receipt cash order, and the overrun is issued from the cashier's cash register on the day of the advance payment of the Advanced Report.

At each enterprise there is a special magazine for registration of arrivals and retired on a business trip to the person appointed by the order of the head of the enterprise.

Accounting for calculations with accountable persons is conducted on account 71 "settlements with accountable persons." This is an active passive account, whose balance reflects the amount of the debt of accountable persons to the enterprise or the sum of the unintended overrun. At the debit of the account, the amounts of reimbursement of recalculation and newly issued under the report on the basis of expenditure order, on the loan - the amount used according to advance reports and surrendered at the parish cash orders (unused).

The register for accounting for the movement of accountable amounts and settlements with accountable persons is the order-order number 7 - a combined register, combining analytical and synthetic accounting with a linear form of recording. Each amount issued under the report is given to the Order-order one line (ruler) and as the advance report submitted, putting unused amounts or receiving money to repay the recording of the recording of amounts for these operations will be manufactured on the same line.

The basis for filling orders-orders No. 7 is expendable cash orders for the amount issued under the report, advance reports - for consumed amounts; New parish or expendable cash orders - on discrepancies in the amounts of received and spent. Advanced reports are taken to account, proven arithmetic, essentially (in relation to the feasibility and need for expenses, compliance with their appointment of advance) and approved by the head of the enterprise.

The accountant processes an advance report, putting on documents and on the report corresponding accounts that meet the direction of consumption.

In the presence of foreign economic relations in accounting, it may be necessary to take into account expenditures on foreign exchange. Their payment is made according to the standards established by the Ministry of Finance of the Republic of Kazakhstan. Depending on the purpose of the business trip, the costs are included or in the cost of work, services, products (debit account. .10) or goods (debit sch.41) from credit account 71-2 "Expenditures with accountable persons by logging". Records in accounts are manufactured in both types of currencies and ruble equivalent. The balances of currencies in the account are subject to revaluation with the assignment of the result to account 80 "profits and losses".

General Regulations on accounting.

Depending on the operation of operations, calculations are made by commodity operationsif an enterprise acts as a supplier of his finished products or complementing commodity and material values, and on non-universal operations associated only with the movement of money, i.e. With the repayment of debts budget, bank, social insurance and security, employees, etc.

Enterprises, suppliers and buyers depending on the location produce nonresident and homogeneous calculations. Cashless payments sets central bank RK.

Currently, enterprises use the following forms and methods of calculations: payment requirements, orders, through letters of credit and special accounts, in the order of planning payments, payment orders, translations through enterprises of the Ministry of Communications, checks from checkbooks, etc.

The choice of the most rational form of calculations will reduce the gap between the time of receipt by buyers of commodity and material values \u200b\u200band the commission of payment, eliminate the formation of unreasonable payables and the growth of the remnants of commodity and material values \u200b\u200bon the way.

Calculations of payment requirements-orders are reduced to the fact that the supplier, shipping products, discharges the payment request for the payer's buyer, refers to him or delivers the pressure. Having received a payment request, the payer is obliged to fill out the second part - the payment order, entrusted to the bank to write off from its current account the specified amount, since the duties (terms of the contract) supplier are fulfilled. The payer company gives this document to his bank for payment. The Bank after writing off means forwards documents to the Supplier Bank to enroll the payment.

In accounting, the considered form of settlements is issued by the following records on accounts: from the supplier: 1) at the time of shipment - debt accounts 45 "goods shipped", 46 "Product Sales", 62 "Calculations with buyers and customers", account loan 40 "Finished products "(In Ordere №11) or account 20" BASIC PRODUCTION "(in Ordere №10 / 1);

2) at the time of crediting funds to the current account - debit account 51 "Settlement account", credit account 46 "Sales (works, services)" or account 62 "Calculations with customers and customers" (in Ordere №11); The buyer: 1) at the time of the acceptance of payment documents, with the receipt of materials - debit material accounts (10, 12), account credit 60 "Calculations with suppliers and contractors" (in the Order No. 6); 2) at the time of write-off funds from the current account - debit account 60 "Calculations with suppliers and contractors", account credit 51 " Settlement account "(in orders-order №2 and 6).

Calculations for letters of credit are that the buyer's bank gives an instruction (letter of credit) to the supplier's nonresident bank to pay the supplier's accounts for shipped goods or services rendered under the conditions provided for in the credit statement of the buyer. Cash in the amount of the letter of credit is transferred from the current account of the buyer to the account of credit or the buyer is issued a loan.

Special account calculations - the form of non-resident calculations

buyer with one or more permanent suppliers located in one city at which the payment of goods or services is carried out at the bank at the location of the supplier due to the deposited funds of the buyer. Payment of requirements occurs only in the presence of a buyer's acceptance.

From a special account allowed by the representative of the buyer of cash to pay for the costs of acceptance and shipment of goods.

Calculations in the order of planned payments are carried out between enterprises with permanent, uniform deliveries of inventory and service provisions.

The contract between the consumer and the supplier establishes constant, the planned amount of the cost of products or services to be paid daily. Payment is issued or payment orders, or payment requirements. In agreed time, calculations are regulated, i.e. The amounts paid with the actual volume (cost) of the obtained products or services are compared. Overlaced amounts can be counted in subsequent payments or return to the buyer, and the missing is to pay extra. These calculations are carried out at the supplier on account 62 "Calculations with buyers and customers", subaccount 2 "calculations on planned payments". The bill is debited on the amount of commitments made, and lends on the amount of received payments. Analytical accounting is organized in Vedomost No. 7 in the context of each debtor, and synthetic - in the order №11 (credit turnover).

Calculations on letters of credit and special accounts are taken into account in account 55 "Special Accounts in Banks", subaccount 1 "Letters of credit". Analytical and synthetic accounting of these calculations is organized in the Orders' Journal No. 3 on the basis of bank statements.

One of the forms of calculations are calculations of payment orders (translations). Payment order - Order of the Bank for transfer from the current account of the amount of funds to another enterprise, organization or institution.

When calculating with the enterprises of the Ministry of Communications for transfers made by mail, for sending postal parcels, with one-time settlements with transport organizations, acceptance orders are applied. Acceptance of orders of banks if the payer's account has a sufficient balance of free cash. These calculations are taken into account in the accounts 68 "Calculations with the budget", 73

"Calculations with staff for other operations", 76 "Calculations with different debtors and creditors", 69 "Social insurance and provisional settlements".

Calculations can be carried out by checks. Estimated check - a written order to the bank to transfer the amount indicated in the check number. Check books of the company receive in their bank.

Accounting for issuing checks is conducted on account 55 "Special accounts in banks", subaccount 2 "checkbooks", in a journal-order number 3.

To summarize information on all types of settlements of an enterprise with various legal entities and individuals, as well as internal settlements, a whole group of special accounts is applied, in particular:

account 60 "Calculations with suppliers and contractors";

account 61 "calculations on the advances issued";

account 62 "Calculations with buyers and customers";

account 63 "Calculations for claims";

account 64 "calculations on the advances received";

account 65 "calculations on property and personal insurance";

account 67 "Calculations for extrabudgetary payments";

account 68 "Calculations with the budget";

account 69 "Social insurance and provisional settlements";

account 70 "Calculations with staff for wages";

account 71 "Calculations with accountable persons";

account 73 "Calculations with staff for other operations";

account 75 "Calculations with founders";

account 76 "Calculations with different debtors and creditors";

account 78 "Calculations with subsidiaries";

account 79 "Orange calculations".

Accounting for calculations with different debtors and creditors.

Calculations with different debtors and creditors occur for various reasons. The company undertakes to be an intermediary between workers and employees and third parties, organizations, institutions (on executive listings, for goods sold on credit), it keeps the wages that are not received in a timely manner, conducts calculations for claims, on compensation for material damage and .P.

Calculations with different debtors and creditors are taken into account on accounts 63, 73, 76, etc.

Analytical accounting on accounts 61, 64, 65, 75, 78, 79, 62 is conducted in Vedomost No. 7, and in the account 76 such a statement opens for each subaccount.

At the end of the month, according to the statement of analytical accounting, count the results of the revolutions and remove the balance for the next month.

The economic and social stability of the enterprise largely depends on its financial Sustainability. One of the most important signs of competent management is not only the receipt of sufficient profits, but also preventing cash failure. From the article, you will learn why it is necessary to responsibly approach the study of such a document of financial statements as a report on cash flow (Form No. 4).

the main goal Analysis of the cash flow report (hereinafter referred to as the report) is to identify the reasons for the deficit (excess) of funds, in determining the sources of their receipt and expenses for the control of the current solvency of the enterprise.

For analytical research reports exists two approaches:

• straight;
• indirect.

Consider them in more detail.

In order to analyze the cash flow of the business entity direct methodIt is advisable first to summarize the report data in Table. one.

Table 1. Money flow under the activities of Alpha LLC for 2011-2012, thousand rubles.
Indicatorb	Received		Directed
	2011	2012	2011	2012
Cash balance at the beginning: 2011 2012
Movement of funds current activities
Products received from sales
Other supply
Total revenues from current activities		190 449 79
Rights to pay for suppliers of raw materials and materials
Aims to pay for workers' labor
Profit tax deductions
Other plates
All deductions from current activities
Clean cash flow from current activities
Movement of funds investment activity
Funds received from the sale non-current assets (except financial investments)
Total revenues from investment activities
Payments related to the acquisition of non-current assets (except financial investments)
Total deductions from investment activities
Clean cash flow from investment activities
Cash flow from financial transactions
Total receipt for the period
Total payments for the period
TOTAL CLEAR CHANGE: 2011 2012
Cash balance at the end: 2011 2012

From the data table. 1 It follows that 2012 was more prosperous for the organization than 2011, since at the end of 2012, the organization has a net cash flow ( 1622 thousand. rub.) Excends the net cash flow of 2011 ( 701 thousand. rub.).

In general, it should be noted that both analyzed periods the organization worked quite safely, since there are no negative clean cash flows, as well as the balance of cash at the end of the period increased by 157,0 % ((2655/1033) × 100% - 100%), which characterizes the presence of cash inventory in the organization. This is a positive fact of activity, but one thing has a lot of money, and the other to dispose of them effectively (the next stage of analytical research in cash).

Direct method It is primarily based on comparison of income and expenses, tributaries and outflows. Such an analysis can be carried out according to Chief book.

Indirect method It is preferable from an analytical point of view, since it makes it possible to determine the relationship of the profit obtained with a change in the amount of money. This is due to the fact that in practice there are operations affecting profits.

Calculation of cash flows indirect method It is conducted from the indicator of net profit with its necessary adjustments to articles that do not reflect the movement of money on relevant accounts. But here there is one very important limitation: To analyze cash with an indirect method, it is necessary to attract not only the report data, but also an accounting balance.

Let's spend analysis of cash flows Alpha LLC for 2012 indirect method (Table 2).

Table 2. Analysis of cash flows of Alpha LLC for 2012, thousand rubles.
Add to net profit	Sum	Deducted from net profit	Sum
Net profit for 2012
Accrued depreciation
Losses (Investment and Financial Activities)		Revenues (Investment and Financial Activities)
Reducing receivables		An increase in receivables
Reducing remnants of material current assets: changes in incomplete production changing the volume of finished products		Increased remnants of material current assets: changing short-term financial investments changes in production reserves changes in cash
Reducing expenditure of future periods		Increased expenditure of future periods
An increase in payables: debt suppliers other accounts payable		Reducing payables: change of advances issued change of advances received
Increase accrued obligations		Reducing accrued obligations
Increase interest debt interest		Debt to pay interest
Increase in profit tax debt		Reducing income tax debt
Accrued income tax		Payment tax paid

From the data table. 2 it follows that in reporting period (2012) organization has positive cash flow. This characterizes the company as capable of managing its cash flows, fairly effective formation and use.

The adjusted amount of net profit is equal to the amount of reduction of cash balance (- 661.9 thousand. rub.).

The considered indirect method of cash analysis allows you to establish which factors caused the difference between the amount of profits from the amount of the increment of the organization's funds for the analyzed period.

Cash Motion Analysis Direct and indirect methods provides valuable management information for the management of the enterprise, on the basis of which operational decisions are made to stabilize the solvency of the organization.

The next stage of the analytical report of the report - study of the cash flow structure(tributaries, outlines).

To begin with, we strurender cash flow by type of activity (Table 3).

Table 3. Arrival drawing of funds Alpha LLC for 2011-2012, thousand rubles.

Indicator	Total
		current	investment	financial
Flow of money
For the reporting year
For the previous year
Flow outflow
For the reporting year
For the previous year
Changes in cash
For the reporting year
For the previous year

Increase volume cash At the enterprise in 2012, as in view of the receipt of money and their outflow, it is possible to evaluate positively, since it is a consequence of the growth of production and sales of products.

In 2011, cash outflow ( 78 676 thousand. rub.) There was less than their influx ( 79 377 thousand. rub.), What caused the positive value of pure cash flow - 701 thousand. rub. Behind both periods should be noted the excess of cash outflows above the influx in investment activities. This should stimulate the management of the enterprise to periodically analyze the need to update equipment, participation in the activities of other organizations, accelerate the processes of returning loans.

By analogy, it is possible to determine the structure of the monetary flow of the organization (Table 4).

Table 4. Structure of the influx and cash outflow of Alpha LLC for 2011-2012. By type of activity
Indicator	Total	Including by type of activity
		current	investment	financial
Flow of money, thousand rubles.
For the reporting year
For the previous year
Specific weight,%
For the reporting year
For the previous year
Flow outflow, thousand rubles.
For the reporting year
For the previous year
Specific weight,%
For the reporting year
For the previous year

Flow of money In the reporting and previous years is provided by the current activities by 99.9%. Flow outflow In the reporting and previous years on current activities is 99.9%.

Compared to the previous year, structural changes in the monetary flows of the organization did not occur, since from the three alleged activities (current, investment, financial) in the organization there are only cash flows from current and investment activities. This characterizes riskiness enterprise activity, since it depends mainly from one direction - current. The organization's recommendations should stimulate financial and investment activities, which will allow differentiate cash flows and reduce the riskiness of financial and economic activities.

The structure of cash flows can be analyzed by their component elements.. We will conduct a similar analysis and present it in Table. five.

Table 5. Structure of flow and cash outflow of Alpha LLC for 2011-2012. By the nature of the executive operations
Indicator	Amount, thousand rubles.		Specific weight,%
	2011	2012	2011	2012
Flow of money, total
According to current activities:
funds received from buyers, customers
other income
revenue from the sale of facilities of fixed assets and other non-current assets
By financial activities
Cash outflow, total
According to current activities:
Cash aimed at: payment of purchased goods, works, services, raw materials and other circulating assets
furniture
profit tax calculations
other plates
On investment activities:
payments related to the acquisition of non-current assets (except financial investments)

Major Money on current activities In 2012, he comes in the form of funds received from buyers and customers ( 98,4 % ). In the previous year they occupied 99,6 % in the overall size of the inflow. Flow of money according to financial activities In the analyzed periods there is no. Also, an insignificant share occupy other income - 0,41 % (2011) and 1,56 % (2012).

The influx of money takes a very small share - 0,02 % (2011) and 0,01 % (2012), respectively.

Flow outflow on current activities associated with the acquisition of goods (works, services, raw materials, etc.) - 99,9 % in the reporting year and 99,9 % In the previous one. Also, a significant share of funds are aimed at other expenses - 0,6 % (2011) and 5,5 % (2012). Income tax calculations 0,8 % (2011) and 0,5 % (2012). A small share in cash outflow belongs to labor costs - 0,4 % (2011) and 0,6 % (2012).

It should be noted that a decrease in the share of funds aimed at paying for purchased goods, works, services and raw materials in the reporting year is equal 93,3 % vs 98,2 % In the previous one. Flow outflow on investment activity It takes up too much stake: 0,01 % (2011) and 0,02 % (2012). There are no outflows of funds for financial activities.

All confirms this output: The company should differentiate cash flows, as this leads to the risks of its activities. The risk arises if there is a dependence on one type of activity, which is viewed from the tables.

During the analysis of the report, it is also necessary to analyze the following indicators:

1. cash streaming ratio(To DDP) - characterizes the ability of the organization at the expense of its own sources to finance its activities:

To DDP \u003d total cash increases / total reduction in money.

Calculate on DDP on source data Table. one:

• 2011 G..: 79 377 / 78 676 = 1,0089;
• 2012 G..: 190 474 / 188 852 = 1,0085.

The obtained values \u200b\u200bof the coefficient (\u003e 1) in 2011-2012. indicate that the company has been able to provide cash outflow by their influx, that is, this year is observed cash surplus. This coefficient is also\u003e 1, therefore, the enterprise covers its needs without financing. If the value of the sufficiency coefficient< 1, то это означает, что на предприятии сложилась критическая ситуация, которая характеризуется недостаточностью денежных средств (дефицитом), необходимых для обеспечения оттока, выполнения обязательств. Это приведет организацию к тому, что придется искать дополнительные источники финансирования, возможно, и внешние;

2) cash security coefficient(To oddle) - allows you to estimate the degree of real solvency of the enterprise:

To ODS \u003d (balance of funds at the beginning of the year + receipt of funds for the year) / Consumption of funds for the year.

Calculate on ODS according to Table. one:

2011 G..: (332 + 79 377) / 78 676 = 1,013;

2012 G..: (1033 + 190 474) / 188 852 = 1,014.

The value of the coefficient\u003e 1 in 2011-2012. It indicates that the availability and receipt of money was enough to cover all current obligations of the enterprise. If a cash Coefficient Takes up value< 1, то это означает следующее: у организации имеются признаки неплатежеспособности (возможно, свидетельствующие о кризисном положении); имеющихся у организации денежных средств недостаточно для покрытия расхода средств за период;

3) Cash Consumption Coefficient(To the Potter) - shows the amount of cash outflow per 1 rub. Potion:

To the Potter \u003d outflow of funds for the analyzed period / cash inflow (general flow of money) for the period.

Calculate POTCH according to Table. one:

• 2011 G..: 78 676 / 79 377 = 0,9912;
• 2012 G..: 188 852 / 190 474 = 0,9915.

From the above calculations it follows that on average by 1 rub. The influx of funds from the organization both in 2011 and in 2012 is accounted for 99 kop.. Fdock. This indicates the possibility of equality of cash tributaries and outflows, which may subsequently lead to exceeding the outflow over the influx. Therefore, special attention should be paid to the increase in cash intakes and decreased outflows. Positive for this coefficient is the value< 1. Организация будет считаться достаточно успешной, если значение этого коэффициента будет до 0,8 What will create real conditions for profit. If the value of the coefficient\u003e 1, this indicates that the cash flow is less than a cash outflow, that is, there are obvious signs of insolvency;

4) coefficient of profitability of positive cash flows (To the RPDP) - shows how much net profit accounts for 1 rub. Clean cash flow organization:

To RPDP \u003d net profit for the analyzed period / net cash flow for the period × 100%.

Let us analyze to the RPDP LLC Alpha for 2011-2012, using the original data of the table. one:

• 2011 (Net profit in 2011 amounted to 146 thousand rubles.): 146/701 × 100% \u003d 20.83%;
• 2012 (Net profit in 2012 amounted to 1539 thousand rubles.): 1539/1622 × 100% \u003d 94.88%.

The obtained values \u200b\u200bof profitability indicators characterize the activities of the enterprise for the formation financial results. So, in 2011, the magnitude of the indicator is positive and amounts to 20,83 % What does the following mean: for 1 rub. Clean cash flow is accounted for 20.83 kop. net profit. In 2012, more substantial changes in profitability indicators are noted, which is due to a significant increase in the amount of net profit in 10.5 times (1539/146). This favorably characterizes the activities of Alpha LLC on the formation of financial results in 2012;

5) profitability ratio of cash tributaries(To RPR) - shows the amount of net profit per 1 rub. Cash inflows:

TO RPR \u003d net profit for the analyzed period / positive cash flow for the period (cash flow) × 100%.

Calculate RPR taking into account the source data Table. one:

2011 G..: 146/79 377 × 100% \u003d 0.18%;

2012 G..: 1539/190 474 × 100% \u003d 0.81%.

From the calculations obtained it follows that the monetary inflows of the organization for the studied period are cost-effective due to the presence and increase in net profit. In 2012, the situation improved, the profitability of the flow of funds increased by 0,63 % (0.81% - 0.18%) and amounted to 0,81 % . This means that if in 2011 with 1 rub. Cash inflows organization received 0.18 kop. net profit, then in 2012 - 0.81 kop.

The modern economy is characterized by a decrease in cash circulation cycle, when free funds are trying to invest in order to increase capital. The accumulation of large amounts of free cash is wasteful and inefficient use of resources (missed benefit from profitable posting free cash).

The increase in external financing requires full and daily monetary controls within the Organization in order to determine the deficiencies and excess of financial resources, methods and dots of return loans.

The organization must constantly monitor its cash flows, respond promptly to deviations of various kinds, calculate the consequences to which various unplanned changes can lead. Thus, only through continuous analysis and control of the analyzed indicators, the management of the enterprise will be able to achieve the desired effect - the increase in cash and their effective formation.

Chrome N. A., Cand. ECON. Science

In accordance with the requirements of the current legislation of Russia, organizations should make calculations on their obligations to other organizations and institutions, mainly in non-cash form (through banking institutions). However, the need for cash arises from the organization constantly (in connection with the work of labor, payment for service business trips, etc.), so a part of the funds necessary for current economic needs is stored at the office of the organization. General order Organizations cash circulation In the Russian Federation is regulated by the Bank of Russia. The main documents on the accounting of cash of the organization are:

• - the federal law "On the use of cash register equipment in the implementation of cash settlements and (or) settlements using payment cards" of 05.22.2003 No. 54-FZ.
• - Decree of the Government of the Russian Federation "On the procedure for carrying out cash settlements and (or) settlements using payment cards without the use of cash registers" from 06.05.2008 No. 359.
• - Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia in the Russian Federation, approved by the Bank of Russia 12.10.2011 No. 373-p.
• - Indication of the Bank of Russia "On the maximum amount of calculations in cash and spending cash received in the cashier legal entity or a cash desk of an individual entrepreneur "of 20.06.2007 No. 1843-y.
• - unified primary forms accounting documentation According to the accounting of cash transactions, approved by the Resolution of the State Statistics Committee of Russia from 08/18/1998 No. 88.

The main tasks of accounting and control of cash transactions are to ensure the safety of funds, legality, the feasibility of their spending and compliance with cash discipline. At the same time, measures to ensure the safety of cash when conducting cash transactions, storage, transportation, the procedure and timing of inspections of the actual cash availability are determined by a legal entity, an individual entrepreneur and are not rigidly regulated by the federal legislation of Russia.

In accordance with the above documents, cash transactions are conducted from a legal lipa and an individual entrepreneur with a cash or other employee (Cashier), with the establishment of relevant officials and responsibilities with which the cashier must familiarize themselves with the partition. If there are several cashiers, one of them performs the functions of a senior cashier.

However, cash transactions can also be held by the head of the organization, and cash documents may be issued:

• - chief accountant;
• - accountant or other employee (including a cashier), a specific leader in coordination with the chief accountant (if available) by publication administrative document legal lipa, individual entrepreneur;
• - leader (in the absence of the chief accountant and accountant).

forms in the preparation of primary accounting documents in the Federal Law "On Accounting" No. 402-FZ absent. However, in information No. PZ-10/2012 "On the entry into force of January 1, 2013 of the Federal Law of December 6, 2011 No. 402-FZ" On Accounting ", the Ministry of Finance explained that the forms of primary accounting remain mandatory to use Documents established authorized bodies In accordance with other federal laws and on their foundation (for example, cash documents).

Indeed, the Regulations on the procedure for maintaining cash transactions with banknotes and a coin of the Bank of Russia in the Russian Federation No. 373-p provides for the application of the following unified form:

• - Cash order (form No. KO-1);
• - Expendable cash order (form No. KO-2);
• - cash book (form No. KO-4);
• - the book of accounting and issued by cashier of money (form No. KO-5);

These forms approved by the decision of the State Statistics Committee of the Russian Federation of 18.08.1998 No. 88, noted earlier. In addition, the Regulation on the procedure for maintaining cash transactions No. 373-P was also established the application of the settlement and payment statement (form No. T-49) and the payment statement (form No. T-53), the forms of which were approved by the decision of the State Statistics Committee of the Russian Federation of January 05, 2004 No. 1 "On approval of unified forms of primary accounting documentation for labor accounting and payment." However, in order to avoid disagreements with controlling authorities, the use of unified forms economic Subjects It should be approved by a separate order of the head or to provide in accounting policies.

For cash operations, a legal entity and an individual entrepreneur establish the maximum permissible amount of cash, which can be kept in a place for cash operations - the limit of cash balance at the office of the organization.

Methods for determining the limit of cash balance for organizations that receive cash revenue, and in the absence of cash receipts, it is contained in an annex to the Regulations on the procedure for conducting cash transactions with banknotes and a bank of the Bank of Russia in the Russian Federation No. 373-P and implies the following.

Option I. In the presence of cash receipts in the cashier to determine the limit of the balance, a legal entity (individual entrepreneur) take into account the amount of cash receipts for sold goods (performed works, services rendered), and the newly created person is the expected amount of cash receipts. At the same time, the limit of cash balance is calculated by the formula:

where: L. - limit of cash balance in rubles;

V. - the amount of cash receipts for the estimated period in rubles;

/ '- the estimated period for which the amount of cash receipts in working days is taken into account (no more than 92 working days);

N c - The time period between the days of passing the bank received cash (should not exceed seven working days, and when the legal entity is located (individual entrepreneur) in the settlement in which there is no bank - 14 working days).

Example:

Consider the application of this formula on the example. Organization retail Alfa LLC in September received cash revenue by a rule of 670,500 rubles, and in October - 580,000 rubles. (Settlement period - 61 days). The organization gives money to the bank once every three days. The limit of cash balance at the office of the organization is equal to:

Option II. In the absence of cash receipts for sold goods (performed works, services rendered), a legal entity (individual entrepreneur) takes into account the amount of cash issuance, and the newly created person is the expected amount of cash issuing, with the exception of wages, scholarships and other payments to employees. In this case, the limit of cash balance is calculated by the formula:

where: L.- limit cash balance in rubles;

R - the amount of cash issuance for the estimated period in rubles;

R - the estimated period for which the amount of cash issuance is taken into account in working days (no more than 92 working days);

N "- The time period between the days of receiving cash checks in the bank of cash (should not exceed seven working days, and when the legal entity is located (individual entrepreneur) in the settlement in which there is no bank - 14 working days).

Example:

Consider the application of this formula on the example. In cash, LLC Omega does not receive cash revenue, but the organization regularly exercises the costs of economic needs, removing cash on check from the current account. For the last week of the reporting year, such expenses were

80 000 rub. The organization works from Monday to Friday, and cash in the bank bank receives every two days. The limit of cash balance at the office of the organization is equal to:

Cash over the established limit legal entity, an individual entrepreneur is obliged to keep in bank accounts in banks. The accumulation of cash in the checkout above the established limit of cash balance is allowed in the following cases:

• - in the days of payments of wages, scholarships and other payments included in the wage fund and social payments (including the day of receiving funds in the bank);
• - on weekends, non-working holidays in the case of a legal entity, an individual entrepreneur within these days of cash transactions.

In other cases, the accumulation of the legal entity and the individual entrepreneur at the cash office of cash over the established limit of the cash balance is not allowed.

In addition, an indication of the Bank of Russia of 20.06.2007 No. 1843, it was found that cash settlements in the Russian Federation between legal entities, between a legal entity and an individual entrepreneur, between individual entrepreneurs related to the implementation of entrepreneurial activities, within one concluded between They can be carried out in the amount not exceeding 100 thousand rubles.

Question (CCT) is used in the Russian Federation with all organizations and individual entrepreneurs in the exercise of cash settlements and (or) settlements using payment cards in cases of selling goods, work, or providing services to the population.

At the same time, organizations and individual entrepreneurs can carry out calculations without the use of the CCT in the case of providing services to the population subject to the issuance of the corresponding strict reporting forms. Calculations without the use of the CCT are allowed to organizations and individual entrepreneurs When carrying out activities provided for by the Federal Law of 05/22/2003 No. 54-FZ, including:

• - sales of securities;
• - sales of lottery tickets;
• - sales of travel tickets and tickets for travel in city public transport;
• - providing nutrition of students and employees of secondary schools and educational institutions equivalent to them during training sessions, etc.

To take into account the availability and movement of funds in the office of the organization's accounting accounts by the Organization's financial accounting accounts and instructions for its use, an active account 50 "Cashier" is provided. The balance of this account (by debit) reflects the availability of funds at the cashier at the beginning of the reporting period, the debit turnover is the receipt of money, and the turnover on the loan is their disposal.

At the same time, the account of 50 "Cassa" can be opened by subaccounts:

• - 50-1 "Cassa organization";
• - 50-2 "Operating Cassa";
• - 50-3 "Monetary documents" and others.

At subaccount 50-1 "Cashier Organization", funds are taken into account at the office of the organization. The subaccount 50-2 "Operating Cassa" takes into account the presence and movement of funds in the cash desks of commercial offices (marins) and operational sites, stopping points, river crossings, vessels, ticket and luggage box office of ports (marins), train stations, ticket office, ticket office Communication branches, etc. It opens with organizations (in particular, by organizations of transport and communications) if necessary, with each cashier-opera, the agreement on liability is concluded.

Based on records in the journal of cashier-operating officer and cash orders, cash from the operating cash office is rendered to the office of the organization, which is reflected by correspondence on the debit of subaccount 50-1 "Cashier Organization" and the loan of the subaccount 50-2 "Operating Cassa". In the event of the collection of funds, they are recorded on the debit of account 57 "Translations on the way" and the loan of the subaccount 50-2 "Operating Cassa".

Subaccount 50-3 "Monetary Documents" is intended to summarize information on the organization of monetary documents (postage stamps and envelopes, state duty marks, bills, paid documents, etc.). Accounting for monetary documents is carried out on the nominal (conditional) value indicated on the document and confirming the amount of the actual costs of acquiring the document. Analytical accounting of monetary documents is conducted by their species.

The main correspondence of accounts for accounting for cash and monetary documents located at the office of the organization are reflected in Table. 6.1.

The main correspondence of accounts for accounting for cash of the organization

Table 6.1

		Debit	Credit
Cash and cash documents
	At the cashier of the organization received funds from the settlement, currency, special accounts
	The previously issued advance payment was returned to the supply of material values \u200b\u200bor excessively paid amounts of cash
	Received payment from buyers for shipped products (performed works, services rendered)
	Accountable person returned unused amount of advance
	An employee of the organization introduced the amount of debt on the loan obtained or repayed debt on caused material damage
	Cash is obtained from the founder as a contribution to the authorized capital of the organization; Or contributed under a simple partnership agreement
	Received, fee for services rendered from the debtor; or cash from a recognized (award) claim
	At the cashier of the organization received funds received as a loan
	Received in cash payments in the expense of future periods (rent, quarterly, interest on loans provided)

Ending

		Debit	Credit
	Surrounding excess funds identified during inventory; or percentage of loans belonging to the reporting period; Or reflected a positive exchange rate difference at the date of delivery to the bank (with an increase in the course of the currency)
	Purchased cash documents for cash, non-cash fundsfrom accountable amounts		50-1,51,
Cash and cash documents
	Overlimite cash
	Reflects the negative exchange rate difference at the date of delivery to the bank (with a decrease in the currency exchange rate)
	A special account has a cash, intended for the implementation of targeted programs.
	Debt is repaid before providers of inventory
	Returned by the buyer previously received advance
	Returned earlier loan bank
	Salary paid from the cash register
	An employee of the organization issued under the report amount of funds
	Based on the concluded agreement, an employee of the organization issued a loan
	The founder and shareholders are paid dividends for fate in the authorized capital of the organization
	For rent or third-party services
	During the inventory, a shortage of funds in the organization's office
	Used postage stamps and envelopes to conduct correspondence with partners
	Direct documents were issued to accountable persons on the basis of a travel certificate and a business assignment

Inventory of the cash register is made in accordance with Methodical instructions on property inventory and financial obligations, approved by the order of the Ministry of Finance of the Russian Federation of 06/13/1995 No. 49. The head of the organization should ensure the inventory of the cash register at no less than once a month. The inventory is held by the Commission appointed by the order of the head of the Organization, before checking the actual cash and monetary documents, the Inventory Commission requires a report to make a report in which all profitable and expenditure cash orders are included. Then the material and responsible person gives a receipt that all expenditure and profitable documents for cash withdrawn in accounting and all the funds received for his responsibility are reconciled, and the dropped ones are written off. The Commission checks the actual availability of funds, documents at the checkout, by complete recalculation and results in results cash inventory act (Form number and N in -15).

Correspondence of accounts for reflection in the accounting of excessively identified during the inventory of excessive and shortage are shown in Table. 6.1. The sums of the shortage, referred to 94 "shortages and losses from the damage of values", are written off from the loan of this account in the debit of account 73 "Calculations with staff at other transactions" (subaccount 73-2 "Calculations for compensation for material damage") in case of guilt Materially responsible person (cashier). When repaying the material damage is made on the account of the account of account 73 and the debit of the account 50 "Cashier" or 70 "Calculations with the personnel on labor payment" for the amount of damage caused.

Cashless cash Stored on the calculated, currency, special accounts in banking institutions and are intended for the storage of free funds, the implementation of all types of non-cash settlements and credit operations. The main documents on the accounting of non-cash funds of the organization are:

• - Civil Code Of the Russian Federation (part two) dated January 26, 1996 No. 14-FZ;
• - Federal Law "On Banks and Banking Activities" of 02.12.1990 No. 395-1;
• - Federal Law "On Currency Regulation and Currency Control" of December 10, 2003 No. 173-FZ;
• - Regulation on accounting "Report on cash flow" (PBU 23/2011), approved by the Order of the Ministry of Finance of the Russian Federation of 02.02.2011 No. PN;
• - Regulations on accounting "Accounting for assets and liabilities, the cost of which is expressed in foreign currency" (PBU 3/2006), approved by the Order of the Ministry of Finance of the Russian Federation of November 27, 2006 No. 154n;
• - Regulations on the rules for the transfer of funds, approved by the Bank of Russia 19.06.2012 No. 383-P;
• - Instructions of the Bank of Russia "On the opening and closing of bank accounts, accounts for deposits (deposits)" of September 14, 2006 No. 28th.

Settlements - these are the main accounts of the organization through which all monetary operations Without restricting their list, and first of all, the calculations associated with the entrepreneurial activity of the organization. Currently, in accordance with the current legislation of the organization may have an unlimited number of current accounts.

In accordance with the instruction of the Bank of Russia No. 28-and, to open the current account, the organization should submit the following documents to the establishment of the Bank chosen by it:

• - application for opening an account;
• - certificate of state registration of a legal entity;
• - constituent documents of a legal entity (a notarized copy of the organization's charter);
• - licenses (permits) issued to a legal entity in the procedure established by the legislation of the Russian Federation for the right to carry out activities subject to licensing, if they are directly related to the legal capacity to conclude a contract bank account;
• - Card with sample signatures of persons who will confirm the flow of funds (head, chief accountant, cashier and other persons by solving the organization), and print printing;
• - documents confirming the powers of the persons specified in the card (an extract from the order for the appointment of officials);
• - documents confirming the powers of the sole executive body of a legal entity;
• - Certificate of registration in the tax authority.

On the opening of the bank account, the organization must report tax inspection Within seven working days from the date of opening an account. All payments from the current account are made in the order of the calendar order (in order of receipt of the bank), if the balance is sufficient to implement all payments. If there is insufficiency at the current cash account, their write-off is produced in a sequence defined by Art. 855 of the Civil Code of the Russian Federation (from the first on the sixth order). At the same time, the write-off of funds from an account according to the requirements relating to the same priority is carried out in order of receipt of documents to the bank.

On the amounts of cash balance on current accounts, operations on their entry, disposal and other traffic, the Bank informs the organization daily or otherwise established by agreement with the organization by discharge from the current account with the application of all the acquittal documents. The bank's extract is a copy of the personal account, in which the operations are reflected using a special encoding (cipher), and since the funds in the accounts of the organization are obligations, the procedure for "reading" by the organization is reverse. Based on the bank statements in the organization's accounting records reflect operations on a settlement account, controversial sums may be appealed within 10 days from the date of receipt of the bank statement.

In addition to the settlement accounts of the organization have the right to open currency accounts On the territory of Russia in any commissioned by the Bank, and can also open currency accounts abroad (in foreign banks) in the presence of an appropriate permission of the Central Bank of Russia. The procedure for opening a currency account in russian bank Similar to opening the current account.

Cash funds may be credited to the currency account from the sale of products (performance, service provision) on export operations, the acquisition of currency at bidding. Removing funds is possible to pay for products (works, services) for import operations; for international money transfers; To repay settlement and cash service liabilities; For travel expenses and other goals permitted by the Ministry of Finance and the Central Bank of Russia.

Since the accounting of operations in foreign currency accounts is carried out simultaneously in foreign currency and rubles obtained by counting the amount at the rate of the Central Bank of the Russian Federation at the date of the overthrow of the operation, to reflect foreign exchange operations in the serving bank, open:

• - Transit currency account, on which all receipts in foreign currency are fully credited with subsequent sale;
• - the current currency account, which takes into account the funds remaining at the disposal of the organization after the sale of export revenues and coming from the transit account;
• - Special transit currency account designed to enroll the currency acquired by the organization in the domestic foreign exchange market.

A feature of accounting accounting for funds in foreign currency accounts is the occurrence of course differences (positive and negative) when recalculating foreign currency in rubles at the rate of the Central Bank of the Russian Federation at the date of enrollment or debiting money, at the date of reporting or as currency exchange rates change. Currency differences arise as a result of the implementation of operations on calculations in foreign economic activity, operations on the formation of authorized capital in foreign currency, currency purchase and sale operations and in other cases. Accounting for exchange differences is regulated by PBU 3/2006 "Accounting for assets and liabilities whose cost is expressed in foreign currency", in accordance with which exchange differences are reflected, most often, as part of other income and expenses of the organization.

For example, the termal difference from the implementation of import operations in the accounting accounting of the organization is affected as follows. Let 30.05 have acquired goods to import $ 10,000 (315,000 rubles. At the rate of 31.5 rubles / dollars, at the date of the overthrow of the operation). 12.06 Payment made goods in the amount of 324,000 rubles. (at the rate of 32.4 rubles / dollars, at the date of payment). Reflect operations for the acquisition and payment of goods on accounts accounts.

• 1. 30.05Prouncing 10000Doll. Sasha (315 000 rubles) at the rate on the current date (debit 41 - Credit 60).
• 2. 12.06 Payment made in the amount of 324,000 rubles. By the course on the current date (debit 60 - Credit 52).
• 3. Reflects a negative exchange rate difference in the amount of 9000 rubles. (324 000 - 315 000), associated with changes in currency exchange rates (Debit 91 - Credit 60).

As can be seen from the example, a negative exchange rate difference is recognized by the costs of the reporting period and is reflected in the debit of account 91 "Other income and expenses". The positive exchange rate difference, on the contrary, is recognized as part of other revenues and is reflected in the account of the account 91. At the same time, the exchange differences related to contributing to the authorized capital of the organization are accounting to account additional capital (score 83).

Suppose, 20.02 The organization is registered as a legal entity, and the debt of a foreign participant on the contribution amounted to $ 15,000 (450,000 rubles. At the rate of 30 rubles / dollars, at the date of registration). 06.06 contributed to the authorized capital in the amount of 480,000 rubles. (at the rate of 32 rubles / dollars, at the date of deposit). Reflect operations on accounting accounts.

• 1. 20.02 The contribution of a foreign participant in the amount of $ 15 000 (450 000 rubles) at the rate on the current date (debit 75 is a loan 80).
• 2. 06.06 A foreign participant was paid to the contribution to the authorized capital (480,000 rubles) at the rate at the current date (debit 52 - Credit 75).
• 3. Reflects a positive exchange rate difference in the participant's contribution in the amount of 30,000 rubles. (480,000 - 450 000), due to changes in the exchange rate (debit 75 - Credit 83).

On special accounts Opened organizations in banks, the presence and movement of cash in foreign currency and rubles, which are in letters of credit, check records of other payment documents (except bills), etc.

In accordance with Art. 867 of the Civil Code of the Russian Federation payroll calculations The bank acting on behalf of the payer on the opening of the letter of credit and in accordance with its indication (bank-issuer) undertakes to make payments to the recipient of funds or pay, accept or take into account the transfer bill or give the authority to another bank (executing bank) to make payments to the recipient of funds or pay, Accept or take into account the transfer bill.

To execute the letter of credit, the recipient of funds is in the executing bank documents confirming the execution of all the conditions of the letter of credit. In case of at least one of these conditions, the execution of the letter of credit is not produced. Letters of credit are widely used by organizations in the implementation of settlements with suppliers, when the supplier, submitting invalidations to the Bank, confirming the supply of commodity and material values \u200b\u200bmay immediately receive payment at the expense of the letter of credit. Distinguish revaluable letter of credit which can be changed or canceled by the Issuer Bank without prior notice to the recipient of funds, and irrevocable letter of credit which cannot be canceled without the consent of the recipient of funds.

According to Art. 877 of the Civil Code of the Russian Federation, chekch recognized security, containing an unlocked disposal of a check of the bank to make the payment of the amount specified in it by the Chek holder. Before paying, the payer for the check is obliged to make sure all the functions available to it in the authenticity of the check, and also that the check bearer is authorized on him with Lipom. So, the check should contain: the name "Check", included in the text of the document; instruction of the payer to pay a certain amount of money; the name of the payer and the indication of the account from which the payment must be made; specifying payment currency; Specification of the dates and locations of the check; Signature Point.

Along with calculations on letters of credit and calculations of checks, the Civil Code of the Russian Federation and the Regulations on the rules for the transfer of funds No. 383-P, other forms of non-cash settlements are established:

• - calculations of payment orders,
• - calculations for collection (calculations by collection orders),
• - calculations in the form of transfer of funds at the request of the recipient of funds (direct debiting);
• - calculations in the form of translating electronic money.

When calculating the payment order, the Bank undertakes on behalf of the payer at the expense of funds on his account, to translate a certain amount of money to the person specified by the payer of the person in this or in another bank within a certain period.

When calculating the collection, the bank (bank-issuer) undertakes on behalf of the client to carry out an action to obtain from the payer of the payment and (or) acceptance of the payment.

When implementing non-cash payments in the form of translation of funds at the request of the recipient of funds, a payment request is applied or another order of the recipient of funds, for example, a statement drawn up in order to recover funds.

Accounting of non-cash funds is conducted on active accounts: 51 "Settlement accounts", 52 "Currency Accounts", 55 "Special Accounts in Banks". The debit of these accounts reflects the receipt (enrollment) of funds for settlement, currency, special accounts, and the loan is the disposal of the write-off of funds as a result of their write-off on various purposes. The balance of accounts (debit) shows the presence of cashless cash, respectively, at the beginning and end of the reporting period.

Analytical accounting on account 51 "Current accounts" is carried out for each current account. By account 52 "Currency Accounts", in accordance with the current account plan, subaccount 52-1 "currency accounts within the country" and 52-2 "currency accounts abroad" can be opened, while analytical accounting is conducted for each account, open to Storage of cash in foreign currency. By account 55 "Special accounts in banks" as the organization needed to be opened by subaccounts: 55-1 "Letters of credit", 55-2 "checkbooks", 55-3 "Deposit accounts", etc., and analytical accounting on each subaccount It is conducted according to each commissioned letter of credit, for each received checkbook, for each contribution. The main correspondence of accounts for accounting for non-cash funds of the organization are presented in Table. 6.2.

Table 6.2.

The main correspondence of accounts for accounting for non-cash funds on the settlement, currency and special accounts of the organization

		Debit	Credit
	Credited to accounts in banks over-limit cash and revenue
	Refunded funds from the letter of credit, unused or used partially
	Payments from buyers for realized products (work, services), as well as the amount of advances
	Received payments received (for the services rendered, rent, the amount of compensation from insurance firms and claims on claims, the amount of losses from partners, the amount of commissions for mediation agreements)
	Application of the economic entity received overly listed tax payments
	Received funds as a contribution to the authorized capital of the organization
	Credited interest for storing funds in bank accounts
	As farm operations are made with foreign currency, a positive exchange rate difference from the revaluation of currency funds is reflected
	Reflected return issued loan

Continued

		Debit	Credit
	Credits enrolled amounts
	An employee of the organization returned a previously issued loan; or reimbursed for compensation for material damage
	Created funds for special accounts of the organization in the bank
	An account of credit or deposited means when issuing checkbooks at the expense of funds short-term credit bank
	Paid from the current account of the value of acquired shares and debt securities
	On the money check, the organization's funds for business needs were received
	Payable debt to suppliers for commodity and material values
	The debt to creditors for the services rendered (consulting, security, etc.) has been redeemed.
	Debt is paid to the budget for taxes and fees and in front of extrabudgetary funds.
	The debt is repaid to the founders and shareholders on the accrued dividends
	Returns loans, loans and paid amounts accrued on them
	Issued a loan employee organization
	Discontinued amounts for calculating cash services for the Bank Memorial Order
	As economic operations are made with foreign currency, a negative exchange rate difference from the revaluation of currency funds is reflected
	A complaint of the bank for unreasonable removal of funds from accounts has been presented		51,52,
	Cash with a letter of credit after shipment by suppliers, the fulfillment of the terms of contracts by creditors and the presentation of acquittal documents to the bank

If the Organization provides money transfer to enroll in the calculated or other account of the organization, which is carried out for more than one day, then in the accounting of the Organization, such an operation should be reflected in the active monetary account of 57 "Translations on the way". Transfers on the way arise when surrendering over-limit money and revenue from the head and operating ticket office In the branch of communication (post offices), in the evening cash regulations, bike, collectors and in other cases, when the real enrollment of funds for the appointment will occur only the next day.

The debit balance of the account 57 shows the availability of funds on the road at the beginning of the reporting period, debit turn - crediting funds in transfers on the way, and credit - crediting funds from translations on the path to the relevant accounts. The basis for taking into account the account of 57 amounts are the receipts of the credit institution, savings cash register, post office, copies of the accompanying statements for the transfer of revenue to collectors, etc.

The main correspondence on the account 57 "Translations on the way" are presented in Table. 6.3.

Table 6.3.

Major correspondence for accounting for transfers

		Debit	Credit
	Cash revenue of collectors or funds in the Communication Department for enrollment on the organization's accounts
	From the current account carried out money transferswho have not received an appointment
	Listed Bank currency for sale
	The revenue of the organization entered the cashier of the credit institution, but not yet credited to the settlement account
	Enrolled in the cashier and on the current account of money on the way
	Acquired foreign revenue is credited to the organization's currency account

Application 57 is reflected, including operations on a currency account, for example, a voluntary sale of a part of the currency revenue. Suppose 17.08 Organization gave instructions to the bank for sale

• $ 20,000 (the course of the Central Bank of the Russian Federation at the specified date amounted to 32.5 rubles per dollars). The bank sold the currency 19.08 at the rate of 32.9 rubles per dollars, receiving a reward in the amount of 5000 rubles. Reflect the operations for the sale of currency in accounting accounts:
• 1. 20.03 Currency was written off for sale in the amount of $ 20,000 (650,000 rubles) at the rate on the current date (debit 57 - Credit 52).
• 2. 22.03 Ruble equivalent of the sold currency sold (658,000 rubles) at the rate on the current date (debit 51 - Credit 91).
• 3. Written off the currency sold (650,000 rubles) in the assessment at the rate at the date of its write-off for sale (debit 91 - Credit 57).
• 4. Remuneration (commission) of the Bank (5000 rubles) for the sale of currency (Debit 91 - Credit 51).
• 5. Reflects the financial result from the sale of currency in the amount of 3000 rubles. (658 000 - 650 000 - 5000), determined according to account 91 "Other income and expenses" (debit 91 - Credit 99).

Information on cash and non-cash funds at the disposal of the organization is reflected in the second section of the organization's balance sheet under the article "Cash and cash equivalents", where the sum of the balance of all accounts for money accounting is shown, as well as data on cash equivalents - highly liquid financial investmentswhich can be easily addressed to a predetermined amount of money and which are subject to minor risk of value change.

Also as part of the annual financial statements of the organization represent the form of a cash flow report approved by the Order of the Ministry of Finance of the Russian Federation of 02.07.2010 No. 66n, in which cash flows are reflected in the current, investment and financial transactions implemented in the reporting period.

According to the requirements of PBU 23/2011, a "report on cash flow", the organization discloses the amount of funds and cash equivalents and represents the links submitted in the cash flow report, with the relevant articles of the accounting balance. In addition, in accordance with PBU 3/2006, "Accounting for assets and liabilities, the cost of which is expressed in foreign currency", as part of the accounting statements of the organization should be revealed:

• - the magnitude of the course differences formed on translating operations expressed in foreign currency of the value of assets and obligations payable in foreign currency and in rubles;
• - the amount of exchange differences enrolled in accounting accounts other than the account of the financial results of the organization;
• - Official foreign exchange rate to the ruble, established by the Central Bank of the Russian Federation, at the reporting date.

At the same time, exchange rate differences are reflected in accounting separately from other types of income and expenses of the organization, including financial results from foreign currency operations.