Accounting for funds (accounts 50, 51, 52, 55, 57). Settlement rules for cash transactions

The organization's funds are the aggregate of money in the cash desk, on bank settlement, currency, special and deposit accounts, in issued letters of credit, check books, transfers in transit and monetary documents.

In the course of their activities, organizations constantly conduct mutual monetary settlements both within the organization (settlements with personnel for wages, with accountable persons, with personnel for other operations) and outside it (settlements with suppliers for products purchased from them, with contractors for completed works and services, payment of taxes, receipt of proceeds from customers for sold products, etc.).

In accordance with the legislation of the Russian Federation, payments between legal entities, as well as settlements with the participation of citizens engaged in entrepreneurial activities, are carried out by cash and non-cash payments. In cases established by the legislation of the Russian Federation, settlements can be made in foreign currency.

The main form of cash settlements is non-cash, carried out by transferring money from the payer's account to the seller's account. All non-cash payments are carried out through a bank or through any other credit institution that has the authority (license) to do so.

Account 50 "Cashier"

Account 50 "Cashier" is intended to summarize information on the availability and movement of funds in the cash desks of the organization.

Sub-accounts can be opened for account 50 "Cashier":

50-1 "Cashier of the organization",

50-2 "Operating cash desk",

50-3 "Cash documents", etc.

On subaccount 50-1 "Cash desk of the organization" cash is taken into account at the cash desk of the organization. When an organization makes cash transactions with foreign currency, then the corresponding sub-accounts must be opened to account 50 "Cashier" for separate accounting of the movement of each cash foreign currency.

Subaccount 50-2 "Operating cash desk" takes into account the availability and movement of funds at the cash desks of commodity offices (wharves) and operational sites, stopping points, river crossings, ships, ticket and baggage offices of ports (marinas), train stations, ticket storage offices, ticket offices post offices, etc. It is opened by organizations (in particular, transport and communications organizations) if necessary.

On subaccount 50-3 "Cash documents", the postage stamps, state duty stamps, bill stamps, paid air tickets and other monetary documents are taken into account at the cash desk of the organization. Cash documents are accounted for on account 50 "Cashier" in the amount of actual acquisition costs. Analytical accounting of monetary documents is carried out according to their types.

The debit of account 50 "Cashier" reflects the receipt of funds and monetary documents at the cash desk of the organization. The credit of account 50 "Cashier" reflects the payment of funds and the issuance of cash documents from the organization's cash desk.

Account 51 "Settlement accounts"

Account 51 "Settlement Accounts" is intended to summarize information on the availability and movement of funds in the currency of the Russian Federation on the organization's settlement accounts opened with credit institutions.

The debit of account 51 "Settlement accounts" reflects the receipt of funds to the settlement accounts of the organization. The credit of account 51 "Settlement accounts" reflects the write-off of funds from the settlement accounts of the organization. The amounts erroneously assigned to credit or debit of the organization's current account and found when checking the statements of the credit organization are reflected on account 76 "Settlements with various debtors and creditors" (subaccount "Settlements on claims").

Transactions on the current account are reflected in the accounting records on the basis of statements of the credit institution on the current account and the cash settlement documents attached to them.

Analytical accounting for account 51 "Settlement accounts" is maintained for each settlement account.

Account 52 "Currency accounts"

Account 52 "Currency accounts" is intended to summarize information on the availability and movement of funds in foreign currencies in the organization's foreign currency accounts opened with credit institutions in the Russian Federation and abroad.

The debit of account 52 "Currency accounts" reflects the receipt of funds to the organization's foreign currency accounts. The credit of account 52 "Currency accounts" reflects the write-off of funds from the organization's foreign currency accounts. The amounts erroneously assigned to credit or debit of the organization's foreign currency accounts and found when checking the statements of the credit organization are reflected on account 76 "Settlements with various debtors and creditors" (subaccount "Settlements on claims").

Transactions in foreign currency accounts are reflected in the accounting records on the basis of the statements of the credit institution and the cash settlement documents attached to them.

Sub-accounts can be opened to account 52 "Currency accounts":

52-1 "Foreign currency accounts within the country",

52-2 "Foreign exchange accounts abroad".

Analytical accounting for account 52 "Currency accounts" is maintained for each account opened for storing funds in foreign currency.

Account 55 "Special accounts in banks"

cash accounting cash

Account 55 "Special accounts in banks" is intended to summarize information on the availability and movement of funds in the currency of the Russian Federation and foreign currencies located in the territory of the Russian Federation and abroad in letters of credit, checkbooks, other payment documents (except for promissory notes), on current, special and other special accounts, as well as on the movement of funds for targeted financing in that part of them that is subject to segregated storage.

Sub-accounts can be opened to account 55 "Special accounts in banks":

55-1 "Letters of Credit";

55-2 "Checkbooks";

55-3 "Deposit accounts", etc.

On subaccount 55-1 "Letters of credit" the movement of funds in letters of credit is taken into account.

Crediting of funds in letters of credit is reflected in the debit of account 55 "Special accounts in banks" and credit of accounts 51 "Current accounts", 52 "Currency accounts", 66 "Settlements on short-term loans and borrowings" and other similar accounts.

Funds in letters of credit accepted on account 55 "Special accounts in banks" are written off as they are used (according to the statements of a credit institution), as a rule, in the debit of account 60 "Settlements with suppliers and contractors". Unused funds in letters of credit after being restored by the credit institution to the account from which they were transferred are reflected in the credit of account 55 "Special accounts in banks" in correspondence with account 51 "Current accounts" or 52 "Currency accounts".

Analytical accounting for subaccount 55-1 "Letters of credit" is maintained for each letter of credit issued by the organization.

On subaccount 55-2 "Checkbooks" the movement of funds in checkbooks is taken into account.

Depositing funds when issuing checkbooks is reflected in the debit of account 55 "Special accounts in banks" and the credit of accounts 51 "Current accounts", 52 "Currency accounts", 66 "Settlements on short-term loans and borrowings" and other similar accounts. The sums on the checkbooks received from the credit institution are written off as the checks issued by the organization are paid, i.e. in the amounts of the repayment of the checks presented to it by the credit institution (according to the statements of the credit institution), from the credit of account 55 "Special accounts in banks" to the debit of accounts for accounting settlements (76 "Settlements with various debtors and creditors", etc.). The amounts of checks issued but not paid by a credit institution (not presented for payment) remain on account 55 "Special accounts in banks"; the balance on subaccount 55-2 "Checkbooks" must correspond to the balance on the statement of the credit institution. The amounts on the checks returned to the credit organization (remaining unused) are reflected in the credit of account 55 "Special accounts in banks" in correspondence with account 51 "Settlement accounts" or 52 "Currency accounts".

Analytical accounting for subaccount 55-2 "Checkbooks" is maintained for each received checkbook.

On subaccount 55-3 "Deposit accounts", the movement of funds invested by the organization in bank and other deposits is taken into account.

The transfer of funds to deposits is reflected by the organization on the debit of account 55 "Special accounts in banks" in correspondence with account 51 "Current accounts" or 52 "Currency accounts". When a credit institution returns the amount of deposits, reverse entries are made in the accounting of the organization.

Analytical accounting for subaccount 55-3 "Deposit accounts" is maintained for each deposit.

On separate sub-accounts opened to account 55 "Special accounts in banks", the movement of funds of targeted financing separately stored in a credit institution is taken into account. In particular, budgetary funds received, funds for financing capital investments accumulated and spent by the organization from a separate account, etc.

Branches, representative offices and other structural divisions of the organization, allocated to a separate balance sheet, which have current accounts in credit institutions for the implementation of current expenses (wages, separate business expenses, travel amounts, etc.), are reflected in a separate subaccount to account 55 " Special bank accounts "the movement of the specified funds.

The presence and movement of funds in foreign currencies are accounted for on account 55 "Special accounts in banks" separately. The construction of analytical accounting for this account should provide the ability to obtain data on the availability and movement of funds in letters of credit, checkbooks, deposits, etc. on the territory of the Russian Federation and abroad.

Account 57 "Transfers in transit"

Account 57 "Transfers in transit" is intended to summarize information on the movement of funds (transfers) in the currency of the Russian Federation and foreign currencies in transit, i.e. amounts of money (mainly proceeds from the sale of goods of organizations engaged in trading activities) deposited in the cash desks of credit institutions, savings banks or cash desks of post offices to be credited to the settlement or other account of the organization, but not yet credited for the intended purpose.

The basis for taking into account the amounts on account 57 "Transfers in transit" (for example, upon the delivery of proceeds from the sale) are receipts of a credit institution, a savings bank, a post office, copies of accompanying statements for the delivery of proceeds to collectors, etc.

The movement of funds (transfers) in foreign currencies is accounted for on account 57 "Transfers in transit" separately.

Account 50 accounting - this is an active account "Cashier", serves to record the movement of cash in the cash desk of the enterprise, control over their receipt, consumption and intended use. Consider with which accounts the account 50 corresponds, as well as typical postings on account 50 using the example of the operation of issuing cash from the cash desk to the subreport to pay for the counterparty's services.

Account 50 "Cashier" in accounting

Cash settlements with legal entities and individuals, counterparties are carried out through cash transactions, among which the main ones are:

• Issuance of wages;
• Administrative expenses;
• Cash receipts from sales;
• Expenses for the purchase of inventories by accountable persons, etc.

All cash transactions related to the disposal, receipt and movement of funds are recorded in accounting on account 50 "Cashier" and are reflected in the cash book. The basis for making entries are primary documents - expense and cash receipts (forms KO-2 and KO-1).

With the help of account 50 "Cashier" you can get all the information about cash in the organization, the sources of their receipt and further circulation. Account balance 50 shows the total amount of cash and documents. The account is active, therefore the debit of the account takes into account the receipt, receipt of cash at the cash desk. The credit of the account reflects the amount of cash issued from the cash desk.

For account 50 "Cashier" sub-accounts can be opened, shown in the figure:

Typical postings and examples of transactions on account 50

Consider typical transactions for this account in tables 1 and 2.

Table 1. The most common and common transactions on the debit of account 50:

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Table 2. Basic entries on account 50 credit:

Practical example with postings

VolgaDon LLC and Garant LLC entered into an agreement for the provision of legal services in the amount of RUB 8,800.00. To pay for consulting legal services under the contract, an employee of VolgaDon LLC KM Yuzik received funds in the account in the amount of 9,000.00 rubles. On performing settlements with LLC "Garant" Yuzik K.M. provided the accountant with an advance report, and returned the remainder to the cashier.

The accountant of VolgaDon LLC generated the following transactions for the withdrawal of cash from the cash register into a sub-account for payment of legal services to a third-party organization:

In this material, which continues the series of publications on the new chart of accounts, the analysis of account 50 "Cashier" of the new chart of accounts is carried out. This commentary was prepared by Ya.V. Sokolov, Doctor of Economics, Deputy. V.V. Patrov, Professor of St. Petersburg State University and N.N. Karzayeva, Ph.D., Deputy. Director of the Audit Service of Balt-Audit-Expert LLC.

From this description, we see that on account 50 "Cashier", three types of values ​​are taken into account:

• domestic currency;
• foreign currency;
• monetary documents.

Regarding the domestic currency, everything is quite simple: the ruble is the ruble, and no inflationary or deflationary processes can affect money. Their purchasing power can change, but this cannot affect accounting in any way. Accounting knows neither inflation nor deflation - domestic money is always accounted for at face value.

Most often, three questions arise in accounting for cash in practice: can there be several cash registers at the enterprise, how many cash books in this case should there be and how is the cash limit set?

Several cash desks can be opened at the enterprise. This follows from the procedure for determining the limit of cash at the cash desk of the enterprise. According to clause 2.5 of the regulation on the rules for organizing cash circulation on the territory of the Russian Federation, approved by the Central Bank of the Russian Federation on 01/05/1998 No. 14-P, if the structural divisions of the enterprise do not have an independent balance sheet and accounts in bank institutions, then for these structural divisions and for the enterprise is established single limit of the cash register taking into account these structural divisions. Consequently, it is assumed that the structural divisions have independent cash desks. And in each organized cash register, a cash book must be kept (clause 3 of the letter of the Central Bank of the Russian Federation dated 04.10.1993 No. 18).

For representative offices, branches and other separate subdivisions of the enterprise, located outside of its location, constituting a separate balance sheet and having accounts in bank institutions, the limit of the cash balance in the cash desk is set by the servicing bank based on the calculation according to the form No. 0408020 "Calculation for setting an enterprise cash balance limit and obtaining permission to spend cash from the proceeds coming to his cashier. "

We face completely different circumstances when accounting for foreign currency. In theory, two possibilities could arise:

• or count it as money;
• or as a commodity.

In the first case, exchange rate fluctuations lead to a change in the ruble valuation of foreign currency and the need for its constant revaluation. In the second case, such a currency is accepted at the current rate, and its estimate does not change until this currency is paid. The first option has been adopted in our country.

Very great difficulties arise when accounting for monetary documents. Difficulties are associated with determining what is considered a monetary document. In the chart of accounts, they are determined on the basis of enumeration, and this makes it possible to clearly distinguish some of their varieties in accounting:

• postage stamps;
• state duty stamps;
• promissory notes;
• paid air tickets.

Further, the planners indicate "and others", i.e. the chief accountant in each individual case must decide: to include or not to include this document in the cash and, accordingly, on which account to reflect its cash equivalent.

According to the classification of accounts, all sub-accounts of account 50 "Cashier" should be attributed to accounts of cash, but the so-called cash documents are surrogates of cash, and they can not always be used, unlike cash, to cover accounts payable ... In essence, it is no coincidence that the monetary documents are allocated to a separate sub-account 50.3 "Monetary documents".

For our part, we will try to show some approaches to the definition of monetary documents.

A money document is a target certificate for which money was paid. The phrase "targeted evidence" means that this document can be used in strict accordance with its purpose.

Theoretically, the question arises as to which valuation to record monetary documents in the accounting.

Until 2001, a procedure was prescribed according to which monetary documents were to be taken into account in the nominal valuation. In all cases, and there were most of them, when the actual cost (as a rule, the paid price) coincided with the estimate at par, there were no problems, but when there was no such coincidence, there was a problem of reflecting in the accounting the difference between the price paid and the face value. Fortunately, the new chart of accounts does not have this problem.

However, having solved this problem, the compilers of the chart of accounts created another problem: the balance of account 50.3 "Cash documents" is difficult to verify. This is due to the fact that during the inventory, the total value of monetary documents can be revealed only at face value, while in synthetic accounting on account 50.3 "Monetary documents", their value will be shown at the actual cost. Consequently, one of the fundamental requirements for accounting will be violated - the requirement of consistency. In fact, clause 7 of PBU 1/98 "Accounting policy" instructs the administration of enterprises to ensure

Naturally, if, say, a voucher, the nominal value of which is 3,000 rubles. bought by the administration for the employees of the enterprise for 2,800 rubles, then the debit of account 50.3 "monetary documents" will reflect 2,800 rubles, but at the cash desk, instead of 2,800 rubles. there will be a money document of 3,000 rubles.

This creates additional difficulties for the accountant, because he must, for each such document in his analytical accounting, provide for two estimates - nominal (it is almost always indicated on the document itself) and actual, relative to which, in all cases of discrepancies in estimates, a reference record must be made. And only in this case, it is possible to adhere to the above requirements of PBU 1/98 and ensure a collision between synthetic and analytical accounting.

It should be noted that in the old chart of accounts on account 56 "Cash documents" the redeemed shares of the enterprise were also taken into account, now their accounting is kept on account 81 "Own shares (shares)".

The operating cash desk can be used not only by banking institutions, but also by commercial enterprises. In both cases, it is assumed that the cash desk is located at a distance from the central office of the organization, and the proceeds after the closing of the work shift are transferred to the main cash desk of the company. Legal regulation of issues related to the operation of the operational type of cash registers for business entities is carried out by the provisions of the following documents:

Ordinance of the Central Bank of the Russian Federation "On the procedure for conducting cash transactions" dated 03/11/2014 No. 3210-U (as amended on 06/19/2017).

Law on CCP of 05/22/2003 No. 54-FZ (as amended on 07/03/2018).

Rules for the operation of cash registers, approved by the Ministry of Finance of the Russian Federation, No. 104 of 30.08.1993.

when issuing money to operating cash desks, the cashier draws up an expense order;

the senior cashier keeps a book of accounting of issued and received cash.

Money in the operating cash desks can remain after the shift closes, provided that the cash desk is located in a separate structural unit and a separate cash limit is set for it. In other cases, the checkout limit is calculated one for the main checkout, and the senior cashier is charged with tracking it. If, after the posting of proceeds from all operating cash registers, the limit is exceeded, the senior cashier is obliged to ensure that the surplus is credited to the company's current account. An important nuance - there should be one cash book, regardless of the presence or absence of operating cash registers at the enterprise.

Operating cash account

Subaccount 50.02 is used to reflect funds received by the company's operating cash desks at retail outlets and issued by cashiers-tellers. It is active, the receipt of money is reflected in the debit, and the expense is fixed by credit turnovers. For each outlet with a cash register, you must create a separate subaccount. Analytical subaccounts can be linked to cashiers, retail outlets, separate divisions.

Basic correspondence:

when cash is received at the operating cash desk by withdrawing money from the current account in the bank, an entry is made between the debit of account 50.02 and credit 51 of account D50.02 - K 51;

the posting of money by the cashier-operator when receiving funds from the buyer is reflected by posting D50.02 - K62;

payment of funds to the supplier from funds in the operating cash desk is recorded in the accounting by correspondence D60 - K50.02;

if a cashier-operator gives cash to an employee of the company for submission, an entry D71 - K50.02 is made.

Bank operating cash desk outside the cash office

Credit institutions open cash desks outside of cash centers to improve the quality of customer service. This allows us to provide services to individuals and corporate clients for the receipt and withdrawal of cash outside the head office of the bank. The work schedule of such cash desks and the procedure for their information interaction with the head office should be regulated by internal administrative documents.

The operating bank cash desk can be subdivided into several types:

incoming;

expendable;

evening.

Such cash desks can carry out the functions of accepting cash as payment for utilities, buying and selling foreign currency, issuing cash, servicing cards issued to individuals, etc. (Clause 9.8 of the Instruction of the Central Bank of the Russian Federation dated 02.04.2010 No. 135-I).

In this article, we will consider the procedure for reflecting account transactions in accounting. 50.

Account 50 "Cashier" is used by organizations in which settlements are made in cash. The rules that such organizations, including small businesses and individual entrepreneurs, must adhere to, are established by Bank of Russia Instructions 3210-U.

Account 50 is active in accounting. Therefore, the debit shows the receipt, and the credit shows the payment and issuance of money and monetary documents at the cash desk. Account balance 50 at the end of the reporting period are shown in the balance sheet on line 1250.

Checkout, which account to choose

Subaccounts to account 50 are opened in accordance with the recommendations in Instruction 94n:

• 50-1, on which all cash movements are to be reflected: receipts from sales, payment of salaries, delivery of cash to the bank, etc. When making settlements in foreign currency, it is necessary to organize analytics for each type of currency;
• 50-2 is used if necessary in the presence of operating rooms, that is, several cash registers remote from the main office, in which the receipt of money for a shift is recorded in the book of the cashier-operator, and not in the cash book;
• 50-3 is used to account for monetary documents in the amount of the costs of their acquisition; a separate analytic is set up for each type of document.

Account transactions 50

It is important to remember about the maximum amount established by the Bank's Instructions 3073-U:

• for settlements between organizations and individuals (not individual entrepreneurs) there are no restrictions on the amount;
• settlements between organizations and (or) individual entrepreneurs are carried out in the amount of not more than 100,000 rubles. under one contract.

In accordance with the Letter of the Ministry of Finance No. 63 dated 03/08/1960, on the basis of a single chart of accounts (Instruction 94n), a single journal-order form of accounting is applied, according to which the main accounting registers are order journals. In them, in chronological order, all account data for the selected period are reflected, and the total is transferred to the general ledger. Keeping them is optional.

Journal-order for account 50 "Cashier" is a register for accounting of all cash transactions in the company. As a rule, it is embedded in specialized accounting programs and is generated automatically based on the input of primary documents. Journal-order 1 for account 50 "Cashier" is applicable only to reflect credit transactions on this account.