Cash accounting (accounts 50, 51, 52, 55, 57). Rules for calculating cash transactions

Cash organizations are a set of money in cash, on bank settlement, currency, special and deposit accounts, in issued letters of credit, checkbooks, transfers in transit and monetary documents.

In the course of their activities, organizations constantly conduct mutual cash 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 work and services performed, payment of taxes, receipt of revenue for sold products from customers, etc.).

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

The main form of cash settlements are 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 at the cash desks of the organization.

To account 50 "Cashier" sub-accounts can be opened:

50-1 "Cashier of the organization",

50-2 "Operating cash desk",

50-3 "Money documents", etc.

On the sub-account 50-1 "Cash office of the organization" cash in the cash desk of the organization is taken into account. When an organization makes cash transactions With foreign exchange, then to account 50 "Cashier" the corresponding sub-accounts must be opened for separate accounting 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 (marinas) and operational sites, stopping points, river crossings, ships, ticket and luggage offices of ports (marinas), stations, ticket storage cash desks, cash desks post offices, etc. It is opened by organizations (in particular, organizations of transport and communications) if necessary.

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

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

Account 51 "Settlement accounts"

Account 51 "Settlement accounts" is intended to summarize information on the availability and movement of funds in foreign currency Russian Federation on settlement accounts of the organization opened in 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. Amounts erroneously credited or debited to the settlement account of the organization 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 a current account are reflected in the accounting records on the basis of the statements of the credit institution on the current account and the monetary 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 on 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 currency accounts of the organization. The credit of account 52 "Currency accounts" reflects the write-off of funds from the organization's foreign currency accounts. Amounts erroneously credited or debited to 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").

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

To account 52 "Currency accounts" sub-accounts can be opened:

52-1 "Currency accounts within the country",

52-2 "Currency accounts abroad".

Analytical accounting on account 52 "Currency accounts" is kept for each account opened for keeping funds in foreign currency.

Account 55 "Special bank accounts"

cash account 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 on the territory of the Russian Federation and abroad in letters of credit, check books, other payment documents (except bills of exchange), 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 separate storage.

To account 55 "Special accounts in banks" sub-accounts can be opened:

55-1 "Letters of credit";

55-2 "Checkbooks";

55-3 "Deposit accounts", etc.

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

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

The funds in letters of credit accepted for accounting under account 55 "Special accounts in banks" are debited as they are used (according to the statements of the credit institution), as a rule, to the debit of account 60 "Settlements with suppliers and contractors". Unused funds in letters of credit after being restored by a 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 "Settlement accounts" or 52 "Currency accounts".

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

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

The deposit of funds when issuing check books is reflected in the debit of account 55 "Special accounts in banks" and the credit of accounts 51 "Settlement accounts", 52 "Currency accounts", 66 "Settlements on short-term credits and loans" and other similar accounts. Amounts on checkbooks received from a credit organization are debited as payment is made for the checks issued by the organization, i.e. in the amounts of redemption by the credit institution of the checks presented to it (according to the statements of the credit institution), from the credit of account 55 "Special accounts in banks" to the debit of the accounts of settlements (76 "Settlements with various debtors and creditors", etc.). Amounts on checks issued but not paid by a credit institution (not presented for payment) remain on account 55 "Special bank accounts"; the balance on subaccount 55-2 "Checkbooks" must correspond to the balance on the statement of the credit institution. Amounts on 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 sub-account 55-2 "Checkbooks" is maintained for each received checkbook.

On sub-account 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 in the debit of account 55 "Special accounts in banks" in correspondence with account 51 "Settlement accounts" or 52 "Currency accounts". When a credit institution returns the amounts of deposits, reverse entries are made in the organization's accounting.

Analytical accounting for sub-account 55-3 "Deposit accounts" is kept for each deposit.

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

Branches, representative offices and other structural units organizations allocated to a separate balance sheet, which have current accounts opened with credit institutions for current expenses (wages, certain business expenses, travel expenses, etc.), reflect on a separate sub-account to account 55 "Special accounts in banks" the movement of these funds.

The presence and movement of funds in foreign currencies are recorded on account 55 "Special accounts in banks" separately. Building analytical accounting on this account should provide the possibility of obtaining data on the availability and movement of funds in letters of credit, check books, deposits, etc. on the territory of the Russian Federation and beyond its borders.

Account 57 "Transfers on the way"

Account 57 "Transfers on the way" 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. sums of money(mainly proceeds from the sale of goods of organizations engaged in trading activity) deposited in the cash desks of credit organizations, savings banks or cash desks of post offices for crediting to the settlement or other account of the organization, but not yet credited for the intended purpose.

The basis for accepting amounts on account 57 "Transfers on the way" (for example, upon delivery of sales proceeds) are receipts of a credit institution, savings bank, post office, copies of accompanying statements for the delivery of proceeds to collectors, etc.

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

To account for the availability and movement of funds at the cash desks of organizations by the Chart of Accounts accounting and the Instructions for its use are intended for an active account 50 "Cashier" (). We will talk about the sub-accounts opened for it and analytical accounting in our consultation, as well as give typical accounting records on account 50.

Subaccounts to account 50

The list of opened sub-accounts for account 50 is determined by the organization independently, taking into account its management needs, based on the goals of analysis, control and reporting. Sub-accounts accepted by the organization to account 50 are approved as part of the Working Chart of Accounts in.

The chart of accounts provides for the opening, in particular, of the following sub-accounts to account 50 (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Naturally, analytical accounting of cash (for example, by banknotes) is not kept. Analytics is required to account for monetary documents. It is based on the types of such documents.

Typical postings on account 50

Here are some typical accounting entries for account 50 (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Organizations apply account 50 "Cashier“if they use cash in their activities. The account is the most important if the organization's revenue is cash (trade and service enterprises).

If the company does not have cash proceeds, account 50 Cashier is also used for mutual settlements in cash. For example, salaries to employees are not transferred to cards, but are issued in cash, accountable funds are issued on hand, loans, dividends and so on are issued in cash.

Account 50 Cashier is active. In the balance sheet it is reflected in the Asset: in section II. Non-current assets, in the line "Cash and cash equivalents".

Instruction 50 count

Instructions for the application of financial and economic activities of organizations in accordance with the Order of October 31, 2000 N 94n

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

To account 50 "Cashier" sub-accounts can be opened:

50-1 "Cashier of the organization",

50-2 "Operating cash desk",

50-3 "Money documents", etc.

On a subaccount 50-1 "Cashier of the organization" cash in the organization's cash register. When an organization performs cash transactions with foreign currency, then corresponding sub-accounts must be opened for account 50 "Cashier" for separate accounting of the movement of each cash foreign currency.

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

On a subaccount 50-3 Cash documents postage stamps, state duty stamps, promissory notes, paid air tickets and other monetary documents are taken into account. Monetary documents are recorded on account 50 "Cashier" in the amount of actual acquisition costs. Analytical accounting of monetary documents is carried out by their types.

By debit account 50 "Cashier" reflects the receipt of funds and monetary documents at the cash desk of the organization.

By loan account 50 "Cashier" reflects the payment of funds and the issuance of monetary documents from the cash desk of the organization.

Typical postings on account 50

By account debit

	Debit	Credit
Transferred cash from the operating cash desk to the main	50	50
Received money from the current account to the cashier	50	51
Received foreign currency from a foreign currency account to the cash desk	50	52
Received funds from a special bank account to the cashier	50	55
Received cash in transit at the cashier	50	57
The supplier returned the funds that were overpaid to them	50	60
Received cash from the buyer	50	62
Received an advance at the cash desk from the buyer	50	62-1
Cash received at the cash desk under the contract short term loan	50	66
Cash received at the cash desk under the contract long-term loan	50	67
Returned unused funds issued under the report	50	71
The employee returned the loan to the cash desk of the organization	50	73-1
The employee compensated for material damage	50	73-2
A contribution was made to the authorized capital in cash to the cash desk of the organization	50	75-1
Received insurance compensation to the cashier of the organization	50	76-1
Received cash on a recognized claim	50	76-2
Cash received in cash on account of due dividends from participation in other organizations or under a joint activity agreement	50	76-3
The cash desk received cash from a branch allocated to a separate balance	50	79-2
The cashier received cash from the head office	50	79-2
The cashier received cash on account of the profit due under the agreement trust management property	50	79-3
Received cash in trust	50	79-3
Received money in the cashier on account of the contribution under the agreement on joint activities	50	80
Targeted funding received	50	86
Cash received money for sold products (goods, works, services)	50	90-1
Cash received money for sold other property (non-operating income)	50	91-1
Reflected cash surplus identified as a result of inventory	50	91-1
Positive exchange rate difference on cash foreign currency is included in other income	50	91-1
Cash received money on account of deferred income	50	98-1
Cash received money received free of charge	50	98-2

By account credit

Content of a business transaction	Debit	Credit
Funds from the cash register are deposited into the current account.	51	50
Foreign currency deposited from the cash desk	52	50
Cash deposited into a special bank account	55	50
Cash sent by transfer to counterparty	57	50
Purchased shares for cash	58-1	50
Purchased debt securities for cash	58-2	50
Cash loan granted	58-3	50
The debt to the supplier is paid off	60	50
Advance payment issued to the supplier from the cash register	60	50
Overpaid by the supplier refunded	62	50
Returned the advance paid by the buyer	62	50
Repaid loan or interest on it from the cash desk	66	50
Vouchers paid for by social insurance funds were issued to employees	69-1	50
Salaries (dividends) paid from the cash desk to employees	70	50
Cash given out	71	50
Granted a loan to an employee	73-1	50
Dividends paid to the founders from the cash desk	75-2	50
Deposited salary paid	76-4	50
Own shares redeemed from shareholders in cash	81	50
Negative exchange rate difference on cash foreign currency is included in other expenses	91-2	50
Identified a shortage in the cash register during the inventory	94	50

The accounts of this section are intended to summarize information on the availability and movement of funds in Russian and foreign currencies held in cash, settlement, currency and other accounts opened with credit institutions in the country and abroad, as well as valuable papers, payment and monetary documents.

Cash in foreign currencies and transactions with them are recorded on the accounts of this section in rubles in amounts determined by converting foreign currency into in due course. At the same time, these funds and transactions are reflected in the currency of settlements and payments.

Account 50 "Cashier"

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

To account 50 "Cashier" sub-accounts can be opened:

• 50-1 "Cashier of the organization",
• 50-2 "Operating cash desk",
• 50-3 "Money documents", etc.

On the sub-account 50-1 "Cash office of the organization" cash in the cash desk of the organization is taken into account. When an organization performs cash transactions with foreign currency, then appropriate sub-accounts must be opened for 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 (marinas) and operational sites, stopping points, river crossings, ships, ticket and luggage offices of ports (marinas), stations, ticket storage cash desks, cash desks post offices, etc. It is opened by organizations (in particular, organizations of transport and communications) if necessary.

Sub-account 50-3 "Money documents" takes into account postage stamps, state duty stamps, promissory notes, paid air tickets and other monetary documents that are in the cash desk of the organization. Monetary documents are accounted for on account 50 "Cashier" in the amount of actual acquisition costs. Analytical accounting of monetary documents is carried out by their types.

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

Account 50 "Cashier" corresponds with the accounts:

by debit by credit

• 50 Cashier 50 Cashier
• 51 Settlement accounts 51 Settlement accounts
• 52 Currency accounts 52 Currency accounts
• 55 Special accounts in 55 Special accounts in

banks banks

• 57 Transfers en route 57 Transfers en route
• 60 Accounts payable and 58 Financial investments

contractors 60 Settlements with suppliers and

62 Settlements with buyers and contractors

customers 62 Settlements with buyers and

66 Settlements for short-term customers

credits and loans 66 Settlements on short-term

67 Settlements on long-term loans

credits and loans 68 Calculations for taxes and

71 Accountable dues settlements

persons 69 Settlements for social

73 Accounts payable to insurance and security personnel

other operations 70 Settlements with personnel for

• 75 Settlements with the founders of wages
• 76 Settlements with different 71 Settlements with accountable

debtors and creditors

79 On-farm 73 Settlements with personnel for

settlements for other transactions

• 80 Authorized capital 75 Settlements with founders
• 86 Special-purpose financing 76 Settlements with different
• 90 Sales by debtors and creditors
• 91 Other income and expenses 79 On-farm
• 98 Deferred income calculations
• 99 Profit and loss 80 Share capital
• 81 Treasury shares (shares)
• 94 Shortfalls and losses from damage to valuables
• 99 Gains and Losses