A corporate bank card is a modern mobile payment, which allows employees to make purchases and pay bills in the interests of the organization almost anywhere and at any time. We tell me that corporate bank cards are representing than different from ordinary, as well as on the procedure for their design and use.
What is corporate cards
Employees constantly have to pay for anything on behalf of and in the interests of their organizations: representative and travel expenses, accounts of suppliers, public utilities, office supplies, travel tickets, etc.
In order not to pay such expenses for your own account, employees are forced to contact the organization's office for the issuance of accountable monetary sums, as well as submit reports on already speaking tools. At the same time, established paragraph 5 and 6 of the indications of the Central Bank of the Russian Federation dated 107.10.2013 No. 3073-in limit on the issuance of funds from the cash desk within a single agreement (100,000 rubles).
Cheat Sheet on the article by the editorial office of Buk.1ce for those who have no time
1. A corporate card - a type of debit and credit bank cards, which allows employees of the enterprise to pay representative, travel and other expenses directly related to economic activities Organizations.
2. Money on a corporate map is the money of the organization itself, and when using the card, automatic spending money from its current account occurs.
3. Corporate maps There are debit and credit, registered and bearer, ruble and currency.
4. Inform tax authorities and extrabudgetary funds The registration of corporate maps of the organization is not required.
5. Corporate maps can be used both to remove cash and for the implementation of non-cash payments.
6. The procedure for reporting on removed and translated from the corporate card money organization approves independently.
Thus, the standard issuance of money under the report is associated with well-known inconveniences: temporary costs, paperwork and amount restriction money. A much more convenient and modern alternative to this method of issuing money to employees is the use of corporate bank cards.
A corporate card is a kind of debit and credit bank cards, which allows employees of the enterprise to pay representative, travel and other expenses directly related to the economic activities of the organization.
Money on such a map is the money of the organization itself, and when using the card, automatic spending money from its current account occurs. As an option - from a card account to which a corporate card is tied. Therefore, on corporate maps, the limit on the removal and spending of funds is established in order to prevent large waste.
The right to apply corporate maps may be like one employee of the organization (for example, chief Accountant) and a few. Usually, the director, accountant, the secretary, as well as those workers, whose activities are related to regular business trips have corporate cards.
Corporate maps are the following types:
Debit - The calculations use their own funds for the organization. This provides for the possibility of connecting an overdraft - if it is over own funds, the Bank provides the Bank borrowed funds in a certain amount.
Credit - Employees are removed and paid money not to the organization itself, but by borrowed funds belonging to the loan institution.
Also maps can be named (draw up on a specific employee and can only be used) and bearer cards(Nonenate, settle and remove money from such cards is allowed to any individuals in charge of payment).
In addition, the ruble and currency corporate cards are distinguished. The design of the latter is justified, in particular, in the event of the need to pay for expenses related to foreign business trips.
Registration of corporate maps
The procedure for the release and receipt of corporate maps is regulated by the provision of the Central Bank of the Russian Federation dated December 24, 2004 No. 266-P "On the emission of payment cards and on operations made with their use". Corporate card design is made by banks on the basis of the relevant statement of the organization.
Corporate bank card is not bank account, and represents just a means of payment (Claim 12.12 of the provisions of the Central Bank of the Russian Federation dated December 24, 2004 No. 266-P). Therefore, the establishment of a corporate card is possible only if the organization has existing bank accounts. Without the current account, get the card is impossible.
A corporate card can be born both to an existing current account, and to open a separate account under such a card. If the organization opens a special card account, the money on it will be stored autonomously and regardless of money at the current account. You can bind several corporate maps to one account.
Organizations are not required to inform the tax authorities and extrabudgetary funds about the design of corporate maps. However, they are not obliged to notify about the opening of card accounts, since this duty was canceled by the Federal Law of 02.04.2014 No. 52-FZ.
When opening a card account under a corporate card for a statement about its opening (on behalf of the Yurlitz), an extract from the register, the statement of the future corporate card holder about the release of the card, his passport, as well as the power of attorney on the card holder with the right of disposal by means of the map on the map. A specific list of documents establishes a bank.
The bank also proposes to establish certain limits to write off the money from the card. For each map, individual limits can be installed. They can be permanent or temporary. For example, by agreement with the organization, the Bank may prohibit corporate maps holders to write off more than 10,000 rubles per week.
Corporate maps
What do you think prevents the widespread use of corporate bank cards?
Using corporate maps
Corporate maps can be used both to remove cash and for the implementation of non-cash payments. At the same time, for the implementation of these operations, employees do not need to write any statement, and to the management to make a separate regulatory document (PP.6.3 Instructions of the Central Bank of the Russian Federation of 11.03.2014 No. 3210-y). It is not required to transfer money from the bank to the cashier of the enterprise and issue them under the report. When removing the corporate cash card, it is also not required to carry out this money through the cashier.
Money using a card can be removed and translated to another account by the employee himself at any time when appropriate. A special case of such a need is a business trip.
Going on a business trip, an employee with a corporate card can pay travel tickets, fuel and lubricants, hotel rooms, canteens and cafes services, as well as all associated executive expenses. In addition, if there is a currency corporate card, an employee who is outside of Russia can freely remove foreign currency from such a map.
All money written off in this way from the corporate card is automatically considered to be issued under the report by a commodent employee. A collaborator returned from a business trip is only required to report on the costs of unified form No. AO-1.
In this case, reports on all cases of expenditure of funds from the card are not required. The legislation of such rules does not contain. Therefore, the employee is entitled to provide a single advance report on all cases of removal and spending money from the map. Providing supporting documents (cash checks, travel tickets, etc.) occurs in common order.
The procedure for reporting on removed and translated from the corporate card for money the organization claims independently. The periodicity of the commissioning of such advance reports also establishes the organization itself, taking into account the nature of its economic activity.
To be able to use the corporate bank card, an employee must have a nominal corporate card or listed in the list of employees of the organization entitled to the use of nonienary corporate maps. This list is approved by the head of the organization.
By general rulecaused by the most essence of the corporate card, it is not allowed to use it for the following purposes:
- payment of salary employees;
- payment of employees of benefits and compensation;
- acquisition of goods and services for personal purposes that are not related to the economic activity of the organization.
But this rule does not mean that money from a corporate card cannot be used in the above objectives. In fact, may, since no restrictions on the use of corporate cards does not contain legislation. At the same time, the removal of money from the map for purposes that are not determined by the needs of the organization itself must be properly issued. So, for paying a salary, an accountant can make money from the card and contribute to the organization's office, using the receipt and cash order.
Employees can also use corporate maps for personal purposes (in time to track and prevent it will not work), but it is formed an embezzlement. It must be filled with the employee's salary.
Buku.1С opened the channel in the Telegram messenger. This canal every day with humor writes about the main news for accountants and users of 1C programs. To become a channel subscriber, you need to install Telegram messenger on your phone or tablet and join the channel: https://t.me/buhru (or dial @buhru in the search bar in Telegram). News on taxes, accounting and 1c - promptly in your phone!
12/24/2004 No. 266-p.
For employees can freely operate corporate cards, the company needs:
Develop a Regulations on the procedure for the use of corporate maps (Part 1 of Art. 8 of the Labor Code of the Russian Federation);
Approve the list of posts, the employment responsibilities of which suggest the use of corporate maps in the company (paragraph 1 of Art. 847 of the Civil Code of the Russian Federation, para accounts for deposits (deposits) ";
Find out the position of all employees, whose posts are listed in the list (Part 2 of Art. 22 of the Labor Code of the Russian Federation);
Organize accounting and issuing corporate bank cards in the company (Art. 9 Federal Law From 12/06/2011 No. 402-FZ "On Accounting", hereinafter - Law No. 402-FZ, information No. PZ-10/2012 "On the entry into force from January 1, 2013 of the Federal Law of December 6, 2011 No. 402-ФЗ "On accounting");
Register in the accounting method of accounting for accountable amounts on a special account (clause 7 of PBU 1/2008).
Regulations on the procedure for using corporate maps
In the article we will proceed from the fact that the company decided to open a separate special card account.
The Regulation on the procedure for using corporate maps is a methodological guide for all employees of the company, which are still drawn into this process on the debt.
In a position on the use of corporate cards, we recommend installing:
The list of expenses and operations that can be performed by an employee by corporate map. Note: The list of operations that are permitted within Russian FederationIt differs from the list of allowed abroad. Both list are shown in the table;
Limits on corporate cards. They may differ for different positions;
The term after which the employee must return the card;
The order of cardholders for spent sums;
The term during which the employee must submit an advance report to the company with an attachment of confirmation documents;
Approximate list of documents that are accepted as confirmation of costs. You can make an album of their samples and make it an application to the position. Then employees will have a visual idea of \u200b\u200bwhich document requires when paying by the card;
Requirements for ensuring the protection of pinkode information;
Procedure for the loss of the card;
Views for violation of the order and the procedure for compensation for damage to cardholders.
List of card operations
| Type of operation | Purpose of expenses | Territory | |
| RF | outside the Russian Federation | ||
| Cash, filmed in rubles from a corporate card | + | - | |
| Travel and expenses | + | - | |
| Cashless payment in rubles corporate card | Economic activities of the company | + | - |
| + | - | ||
| Cash filmed from a corporate card | Economic activities of the company | - | - |
| Travel and representative expenses | - | + | |
| Cashless payment in currency corporate card | Economic activities of the company | - | - |
| Travel and representative expenses | - | + | |
An alternative to the Regulation on the procedure for using corporate maps can be a separate section on the use of corporate maps in another local regulatory act of the company. Such a partition, for example, can be supplemented by the procedure for the procedure and sizes of compensation. travel expenses, presentations of advance reports on travel and economic expenditures of employees of the company. It is shown below.
Who has the right to use corporate cards in the company
Use corporate maps have the right to those employees on which these cards are decorated. When making corporate maps, the company submits the approved list of employees of the company with the right to use cards.
If the company's head decided that it was more convenient to use nonienary corporate cards, he publishes an order to approval of the list of posts, the replacement of which gives the right to use nonienary corporate maps to pay for goods and services on behalf of and in the interests of the company. Sample order see below.
By drawing up a list, keep in mind that it cannot absolutely duplicate regular schedule. It is necessary to hold a reasonable sample and not to include posts (professions), the performance of official responsibilities for which does not imply pay for goods and services on behalf of and in the interests of the company.
Familiarize employees with the Position Position
All employees who released nominal maps and whose posts are listed in the order must be familiar with the approved provision on the procedure for the use of corporate banking cards or with the local regulatory actin which there is a corresponding section.
The fact of the familiarization can be fixed on the last sheet of position or in a separate document (for example, in a statement or journal).
Storage, issuance and refund of corporate cards
To eliminate cases of loss of corporate cards, as well as inappropriate use or embezzlement in the company, strict control of storage and movement of corporate maps should be established.
Named corporate bank cards may be in the hands of holders, subject to security requirements with them.
As a rule, nonienary corporate cards give an employee to fulfill a certain task - payment of travel, representative or other expenses.
Documentary registration of the transfer of the card employee legislation is not regulated. This order is better to approve in the Regulations on the procedure for using corporate maps. The order may be as follows:
An employee writes an application for the issuance of a nonien corporate card with the substantiation of the purpose of the expected spending of funds;
The head sights the statement of the employee and indicates the limit of the nonien card. The sample design of the application is shown below.
Please note: no exceptions for the situation when the company's head is not provided in the legislation. But the company has the right to independently rank according to the conditions for the use of corporate maps.
Corporate maps are issued for a period defined by the Regulation. You can issue a card for a longer period, differing from the Company's position specified in the position of the company's head.
If an employee is constantly driving on a business trip, on a separate order of the manager, he can issue a corporate card for a longer period.
In case of passing the deadline for the return of a nonienary corporate card, the person authorized to control their movement should report this to the main thing then the decision to block the map or in a solution with the guilty accountable person.
Corporate Map Movement Journal
Date, term, goal of issuing a corporate card, its number, limit, position and surname of the employee are recorded in the journal registration and issuance of maps (magazine of corporate banking cards).
The facts of receiving and returning an employee of a corporate card must be confirmed by signatures in the journal of the accountable person and employee of accounting, which is responsible for their storage.
Sample logging see below.
How to report for money spent
The procedure for the report of workers on spending money on a corporate map is not established by a separate regulatory act. But the company can develop it independently, based on the norms regulating the procedure for the cost of spending cash accountable amounts.
Deadline advance report on the use of cash with corporate bank card You can set in a position on the procedure for using corporate cards. It can be installed in working days from the date of the expiration of the period allotted to execute the instructions or return from the business trip.
Can be used unified form Advance report No. AO-1, \u200b\u200bapproved by the Resolution of the State Statistics Committee of Russia of 01.08.2001 No. 55.
Also, the company has the right to develop its own taking into account the features associated with a combination of cash and cashless cash spending (clause 4 of article 9 of Law No. 402-FZ).
Pay attention to your accountable persons per feature of drawing up an advance payment for cash spending from a corporate card.
The receipt that the worker receives when removing cash in an ATM itself cannot be considered as a document confirming the expenses of the employee.
Checks (other documents) should be attached to the advance report, indicating the targeted spending of cash cards. The rest of the unused cash, filmed from the card, the employee must be added to the company's cash desk. Advance report of the employee must approve the company's head.
Corporate card. We will tell about the nuances of such calculations.
What are corporate maps
A corporate card is a card, the holder of which is a company employee to issue such a card. Banks can produce debit and corporate maps (p. 1.5 provisions on the emission of payment cards and on operations committed with their use, approved on December 24, 2004 No. 266-P).
The holder of the debit (calculated) card can perform operations within the amount of the amount of these calculations are made at the expense of the company's money on its account. With the use of a credit card, the holder can perform operations at the expense of money provided by the Bank in the prescribed limit in accordance with the terms of the loan agreement.
Both both corporate maps can be both nomigible and nonienneys. Name maps We are issued on a specific employee of a travel company. Noniencies are produced on the company. Such a card can enjoy any of the accountable persons.
As practice shows, travel agencies are mainly used debit cards With the establishment of a limit for each card to different categories of spending and overdraft.
How to arrange a corporate card
To arrange a corporate card, a travel agency must conclude an agreement with the bank. It must be attached to it:
- list of employees who will use the card. Their signatures should be certified by the firm's seal;
- copies of employee passports, on the names of which are manufactured by cards;
- card Use Contracts installed by the Bank Forms filled and signed by personally by employees.
The corporate bank card is issued directly to the holder specified by the tourist company in a statement about the issuance of a bank card, or a company acting on the basis of a power of attorney.
How to regulate the use of a corporate card
So that employees can freely operate corporate cards, a travel agency need to develop a provision on the procedure for use (part 1 of Art. 8 Labor Code RF). We recommend installing:
- the list of expenses and operations that can be made by a corporate card employee;
- calculation limits on corporate cards;
- deadline after which the employee must return the card;
- the order of cardholders for spent sums;
- the term during which the employee must submit to the company an advance report with the attachment of confirmation documents;
- the list of documents that are accepted as confirmation of the costs.
In addition, it is necessary to approve the list of posts of persons whose labor duties suggest the use of corporate maps (paragraph 1 of Art. 847 Civil Code RF). Employees whose posts are listed in the list must be familiar with the position under the signature (Part 2 of Art. 22 of the Labor Code of the Russian Federation).
To eliminate cases of loss of corporate maps, as well as inappropriate use or theft of funds, it is necessary to organize accounting and issuing corporate bank cards in the company (Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting"). To do this, it is advisable to develop a register, which reflects the following data: card numbers, F. I. O. Their holders, transfer dates and return cards. The fact of issuing and returning the corporate card will be confirmed by an employee who received it, and those who keep accounting data cards.
Named corporate bank cards may be in the hands of holders, subject to security requirements with them. All nonien corporate maps are stored in the package of the company. As a rule, non-alien cards give an employee to fulfill a certain task - payment of travel, representational or other expenses.
What expenses can be paid on the map
According to clause 2.5 of provisions No. 266-P, a legal entity can carry out the use of bank cards, in particular, the following operations:
- receive cash for settlements in Russia related to the activities of the Journey, including with the payment of travel and representative expenses;
- payment in rubles associated with the activities of the Journey, including paying travel and representative expenses in the Russian Federation;
- receive cash foreign by the border to pay for travel and executive expenses;
- pay for travel and executive expenses in the limits of the Russian Federation.
The accountant of the travel agency often has a question: can a comma employee use a corporate card abroad to pay tourist services abroad on behalf of the organization itself? And if it can, how does the bank carry out currency control of such operations?
Federal Law of December 10, 2003 No. 173-FZ "On currency regulation and currency control»Not established restrictions on currency transactions between residents and non-residents. Consequently, the employee who acts on behalf of and on behalf of his organization is commoded abroad, theoretically can use a corporate card for paying tourist services.
Previously, the provision on the procedure for emissions by credit institutions of bank cards (approved by the Bank of Russia on April 9, 1998 No. 23-P) contained a norm according to which, when making currency transactions using corporate maps, a legal entity was obliged to submit within one month from the date in authorized Bank Justification of the operation, including expense report. In the current situation No. 266-p, there is no such requirement.
At the same time, paragraph 2.5 of the Bank of Russia's instructions of June 4, 2012 No. 138, and it was determined that when writing off foreign currency from a current account using a bank card, a certificate of currency transaction in an authorized bank is not submitted. In addition to the case of currency operations, requiring a transaction passport. Recall that when making currency transactions, the transaction passport can not be issued if total amount The contract does not exceed 50 thousand US dollars in the official rate at the date of concluding a contract (clause 5.2 of Instructions No. 138-C).
Thus, the organization has the right to pay for the corporate bank card tourist services abroad in foreign currency.
How to report on spending money on a corporate map
Currently, there are no regulatory acts that establish which document should be a company employee to confirm the spending of funds on the corporate map. Therefore, travel agency can use the unified form of an advance report No. AO-1 approved by the Resolution of the Russian State Statistics Committee of August 1, 2001 No. 55.
Also, the company has the right to develop its own (paragraph 4 of Art. 9 of Law No. 402-FZ), which should be brought in an annex to the accounting accounting (sub. 4 of paragraph 3 of Art. 21 of Law No. 402-FZ, p. 4 PBU 1/2008 ).
When the employee has a taxable income tax
Making payments to corporate maps, it must be remembered that the employee must report for the received funds: to submit an advance report with confirmation documents.
If the employee has not been reported in a timely manner on spending money or he did not return the removed funds from the card, he arises income taxed by NDFL (Decisions of the Presidium of the West March 5, 2013 No. 14376/12, FAS of the West Siberian District on February 19, 2014 № A45-25321 / 2012). Although, in the opinion of some judges, the lack of confirming documents on spending money issued under the report or return them to the cashier is not proof that such amounts can be attributed to the income of employees (Resolution of the First Court of Appeal of April 11, 2013 No. A43-14173 / 2012, the decision of the Arbitration Court of January 31, 2013 No. A43-14173 / 2012).
Is it necessary to comply with the limit of calculations when using the card
Paragraph 6 of the instructions of the Bank of Russia dated October 7, 2013 No. 3073-U are limited to calculations between legal entities, legal entities and entrepreneurs in cash. The limit is 100,000 rubles. one contract.
The use of a corporate bank card is non-cash payment. Therefore, the amount of payment may exceed 100,000 rubles, if the employee pays goods (work, services) by means of a card.
However, the removal of cash with an employee with a card means receiving funds for the report. And since accountable person Carries out further payments on behalf of travel agencies, such cash in the calculations should be used taking into account the limit.
The penalty for the violation of the limit of settlements for a travel company is from 40,000 to 50,000 rubles, for officer - from 4000 to 5000 rubles. (Art. 15.1 of the Code of the Russian Federation on administrative offenses).
How to keep accounting operations with corporate cards
Accounting operations with corporate cards must be conducted on account 55 "Special Accounts in Banks". For more convenient accounting of operations on corporate cards, the subaccount "Corporate Maps" is opened to this account. Analytical accounting for this subaccount is advisable to conduct each received by the corporate map. The presence and movement of cash in the root is taken into account apart.
Example 1.
Travel agency sent an employee on a business trip. At the same time, he was given a corporate card by enrolling on it from the current account of 45,000 rubles. Upon returning from a business trip, an employee presented an advance report.
Expenditures amounted to:
- 16 000 rubles. - on the passage;
- 30 000 rubles. - to accommodation;
- 6300 rubles. - daily;
- 3500 rubles. - Executive expenses.
Debit 55 subaccount "Corporate Card" Credit 51
- 45 000 rubles. - credited to the card;
Debit 71 Credit 55 subaccount "Corporate Card"
- 45 000 rub. - written off funds from the card when paying by the employee in non-cash form or in case of cash withdrawal;
Debit 26 Credit 71
- 52 300 rubles. - reflected travel expenses;
Debit 44 Credit 71
- 3500 rubles. - Specialized expenses are written off;
Debit 71 credit 50
- 10 800 rubles. - Final calculation with an employee.
With the help of a corporate card, you can make calculations in the root. Then the account will be used 57.
Example 2.
Change the previous example data. Suppose the employee was sent to the international leadership.
45 900 rubles were transferred to the purchase of currency from the current account, 900 dollars were credited to the card. Currency exchange rate at the date of purchase was 50 rubles / USD (conditionally).
Expenditures amounted to:
- 30 000 rubles. (600 USD x 50 rubles / USD) - accommodation costs;
- 15 000 rubles. ((50 USD x 50 rubles / USD x 6 days.) - Daily daily abroad (Russian daily per diem in the example).
The following wiring is made in the account:
Debit 57 subaccount "Corporate card in rubles" Credit 51
- 45 900 rubles. - transfer funds to purchase currency;
Debit 55 subaccount "Corporate Card in Currency" Credit 57
- 45 000 rub. ((900 USD + 50 USD) - currency credited;
Debit 91 subaccount "Other expenses" Credit 57
- 900 rubles. (45 900 - 45 000) - reflects the costs of converting rubles to US dollars;
- 15 000 rubles. - removed from the card cash to pay for daily;
Debit 71 Credit 55 subaccount "Corporate Card in Currency"
- 30 000 rubles. - written off from the card funds in the root of the hotel;
Debit 26 Credit 71
- 45 000 rubles. - Reflects the travel expenses of the accountable person on the basis of the Advance Report.
Since the company's cash was converted into foreign currency in the amount of employee's travel expenses and transferred to a corporate card at the date of settlements on the map, the course differences in accounting do not arise (clause 4, 5, 9 PBU 3/2006, the application to PBU 3/2006 ).
Companies, as well as ordinary citizens, can pay for their expenses using bank cards. However, despite all the convenience of such a scheme, there are some difficulties in the design and accounting of these expenses. They will try to consider them.Stas White, Clerk.ru
In order to issue payment card The company needs to conclude an agreement with the bank. Most credit organizations provide such services. However, if the contract with the bank concludes an organization (client), then the bank card holder is individualacting in the role of an authorized representative of the company. It can be both the director of the company and any other person. It is his name, and not the name of the company, will be indicated on the map.
Legal entities can open two main types of cards on their employees. The first is a design card, it is intended to carry out operations by its holder within the amount established by the Bank the amount of funds, calculations on which are carried out at the expense of the company's money on its bank account. Second card - credit. Calculations on such cards are carried out at the expense of cash provided by the Bank in the established limit in accordance with the terms of the loan agreement.
Thus, these two types of bank cards differ from each other in that in the first case, the Organization to obtain a computational bank card should be transferred in advance of funds to the already open bank account or open a special card account in the bank. In the second case, the Bank actually provides a loan organization.
Customers (i.e. firms) conclude an agreement with credit Organizationwhich defines specific conditions for the provision of cash for settlements on operations committed using settlement cards, credit cards, the procedure for the return of the funds provided, as well as the accrual and payment of interest on the specified cash.
Card owner, commissioner companymay perform operations using several settlement and credit cards issued by one bank. For several customer accounts, operations can be performed using one settlement card or credit card issued by a credit institution - the issuer to the person authorized by the client. All this should be provided in the Service Agreement with the Bank.
The credit card is drawn up directly to the individual - the card holder, which can be carried out using settlement and credit cards the following operations:
Cash receipt;
Payment of expenditure related to economic activities, including with the payment of travel and representative expenses, in the territory of the Russian Federation;
Receiving cash in foreign currency outside the territory of Russia;
Payment of travel and executive expenses in foreign currency outside the territory of the Russian Federation.
By the way, the company most often use bank cards to pay for representatives and travel expenses.
A large plus of such operations is that the cost of cash payments is not covered by the limit of cash payments between organizations - 60 thousand rubles. After all, this limit is only valid for cash payments. And the payment of goods, works or services through a bank card "is a tool of non-cash settlements."
In account
The basis for compiling settlement and other documents for reflecting the amounts of operations made using payment cards in accounting is the register of payments or an electronic magazine. Both the other document gives the bank, and the registry is usually issued on paper, and the magazine in electronic form
The write-off or crediting of funds for card operations is usually carried out no later than the working day following the day of receipt of the bank registry bank or e-magazine from the Unified Settlement Center. Subsequently, these documents can be obtained by the firm.
It is important!The transfer of funds for card accounts must be reflected in account as follows:
On the registration of the map, the company must report in tax inspection. As well as about the opening of any other account, the company must notify the tax authorities during the ten-day period. The violation of this term entails the recovery of a fine in the amount of five thousand rubles (paragraph 1 of Article 118 of the Tax Code of the Russian Federation).
D 55 subaccount "Special Card Account" to 51 "Settlement Account"
Transfer funds to a bank card account with a current account
D 55 subaccount "Special Card Account" to 52 "Currency Account"
Funds are listed on a bank card account with a currency account
The amount of remuneration, which the Bank charges for servicing a special card account is in accounting operations expenses and takes into account the debit of account 91 "Other income and expenses", subaccount "Other expenses".
In the accounting accounting of the Organization, when paying for the Bank's services, the following posting is issued:
Paid services of bank
However, it is more difficult to organize analytical accounting on the subaccount "Special Card Account". After all, accounting for this subaccount must be organized in the context of specific card accounts opened in a particular bank. In addition, the analytical accounting is significantly affected by the conditions for the issue and use of banking cards offered by the Bank.
For example, when concluding an agreement, the Bank can put forward a condition on the existence of an uncompressed residue (insurance deposit, which can be used for calculations in exceptional cases to cover exceeding the payment limit). In this case, it is advisable to use the subaccount of the second order "Special Card Account - Uncomplicable Residue" and "Special Card Account - Paying Limit".
If several cards are open to a special card account, any holder can carry out operations with their use within the total payment limit. In this case, the analytical account of the cardholders is not required until the amount of cash is issued to the accountable person.
If each calculated Map A separate card account corresponds to the transfer of funds to a special card account in the Bank, a special statement is transmitted, containing the data of holders and card numbers, as well as the amounts to be credited to each bank card. In this case, analytical accounting is conducted in the context of the holders of the released cards.
When opening a bank card in currency, it is necessary to keep in mind that in accordance with the Regulation on accounting "Accounting for assets and liabilities, the cost of which is expressed in foreign currency» PBU 3/2000, approved by the Order of the Ministry of Finance of the Russian Federation of January 10, 2000 No. 22 "On Approval of the Accounting Regulation" Accounting for assets and liabilities, the cost of which is expressed in foreign currency " PBU 3/2000 "(hereinafter PBU 3/2000), foreign currencyThe special card account must be overestimated by the date of operation and at the date of the accounting reporting.
Currency differences are taken into account for accounting purposes and tax accounting; Moreover, in both types of accounting, the amount of exchange differences are considered non-dealerization income (expenses). In accounting, exchange differences are financial results And they are reflected in the account 91 "Other income and expenses":
D 55 subaccount "Special Card Account" to 91 subaccount "Other income"
Reflects the amount of positive exchange rate difference
D 91 subaccount "Other expenses" to 55 subaccount "Special Card Account"
Reflected the sum of the negative course difference
Under the report
Money written off from account legal entityare considered to be issued to the report to the holder of the bank card. In addition, the card holder can use a payment card and directly to remove cash. In this case, the employee must provide advance reports and confirming the costs of documents. If he did not do this, and the bank's discharge suggests that cash withdrawals made from the card account, the organization's accountant reflects the debt of the employee of the organization as follows:
D 73 "Calculations with staff" to 55 subaccount "Special Card Account"
Reflects off cash with a special card account not confirmed by primary documents.
When receiving an advance report, the costs (related to the production activities of the organization) are not recognized in general. If the organization produced by an employee is not related to the organization's production activities, the latter is obliged to compensate them. Reimbursement by the employee of these amounts can be produced by two ways: either the employee of the organization makes cash in the organization's cash register, or the organization of the amount of damage keeps from wages worker.
It is intended to pay for the costs associated with the economic or main activity of the company, including overhead, representative, transport and travel expenses, as well as receiving cash. The card cannot be used for payroll and social payments. In essence, the corporate card is an analogue of cash issued under the report. It can be both debit and credit.
For registration of the card, Jurlitsa must conclude an agreement with the bank on the release and maintenance of corporate maps, which displays information about employees who will use these cards. Applications should be attached to the contract to issue maps and power of attorney on them from the company. And also to open the Card Settlement account must be provided to the Bank relevant documents.
The possible number of cards opened to the account is determined by each bank at its discretion.
Pros of the use of corporate maps for organization:
Reducing operating expenses and time associated with the issuance of accountable amounts. Companies do not have to receive cash in cash on business costs, as well as carry out their delivery and storage;
It is not necessary to buy a factory for foreign business trips or open a currency account, and the declarations are not required when crossing borders. Cash will be charged with a company card account with automatic conversion in the currency of the country in which the card holder is located;
Management and control of the company's expenses. The ability to establish limits by cards and connecting SMS information to control the consumption of cash by an authorized employee in real time. For example, an organization can replenish the card at any time or increase the limit on the operations of a commodited employee. The Bank also provides a company to a detailed extract for operations using cards. Due to this, the company's accounting can control the target expenditure of funds by employees;
The ability to make payments in the amount of over 100 thousand rubles. In accordance with the indication of the Central Bank of the Russian Federation of July 20, 2007 No. 1843-y, cash settlements in the Russian Federation between organizations, including individual entrepreneursassociated with the implementation of entrepreneurial activities, within the framework of one contract can be carried out in a amount not exceeding 100 thousand rubles. Calculations using a corporate card refer to non-cash payments - thus, this restriction on operations with corporate cards does not apply;
With the help of the card, you can make purchases on the Internet;
24-hour access to money on the organization's account. The possibility at any time to receive cash in ATMs;
The ability to attach all corporate maps to one card account with a single consumable limit for all employees of the organization or all corporate maps are divided into groups with their own credit limit;
Reducing the risk of loss or theft of cash. If the map loss, the client can block it, retaining the funds;
Also, depending on the type of map and the Bank's program, corporate maps have certain types of discounts and benefits.
Annual maintenance of one corporate card in russian banks On average costs from 1 thousand rubles. For example, in the Bank "Avangard" Annual service map MasterCard Business costs 900 rubles, and Mastercard Gold. - 2 thousand in St. Petersburg industrial Joint Stock Bank (SIAB) annual card maintenance Visa Business It will cost 1 thousand rubles.
Banks can install an uncompanable balance on the card. So, in the Avangard Bank, it is equal to 10 thousand rubles.
