99. Audit of transactions on a current account (end) – the validity of the transfer of funds, i.e. the presence of relevant agreements, accounts, etc.; – the completeness and reliability of bank statements and documents attached to them. So, the balance of funds in the bank statement

81. Procedure for conducting transactions on a current account Enterprises can open current and current accounts in banks. A current account is the main account of an enterprise through which all monetary transactions are carried out without limiting their list. Current accounts include:

115. Accounting for transactions on a foreign currency account Organizations (legal entities) have the right to open a foreign currency account on the territory of the Russian Federation in any bank authorized by the Central Bank to conduct transactions with foreign currencies. Typically, banks open accounts for certain types of

5.2. Transactions on the current account The document “Payment order” is used for registration and generation of a printed form of payment orders. These documents are created, stored and edited in a special journal “Payment Documents”. You can also create a new document

Chapter 6. Cash transactions and current account transactions The places where an enterprise's funds are stored are cash registers and current accounts. Actual data on the availability of funds at the enterprise's cash desks and in current bank accounts are taken into account for each location

Current accounts are opened for enterprises that are legal entities and have an independent balance sheet, etc.

The procedure for opening a current account is regulated by instructions, according to which each enterprise can open only one current account in one of the banks of its choice.

The current account concentrates free funds and receipts for products sold, work and services performed, short-term and long-term loans received from the bank, and other deposits.

Almost all payments of the enterprise are made from the current account: payments to suppliers for materials, repayment of debts to the budget, social insurance, receipt of money to the cash desk for the payment of wages, financial assistance, bonuses, etc. The issuance of money, as well as non-cash transfers from this account by the bank, are carried out, as a rule, on the basis of an order from the company of the owner of the current account or with his consent (acceptance).

In special cases, the bank forcibly debits funds from the current account according to documents of other organizations. For example, by orders of financial authorities the amounts of overdue taxes and fees are transferred, by writs of execution, orders of the State Arbitration - the amounts of satisfied claims, etc. The bank, in addition, can write off funds from the company’s current account without its order, on its own initiative (for example, interest on loans, amounts on overdue loans, for services performed by it).

When making payments between enterprises, banks and the state, a calendar settlement system is used, that is, all payments from the current account, including deductions to the budget and payment of wages, are made in accordance with calendar reporting (in the order they are received by the bank).

Reception and issuance of money or non-cash transfers are carried out by the bank on the basis of documents of a special form approved by it. Of these, the most common are: an announcement for a cash contribution, a check (cash), a payment order, a settlement check, a payment request order.

The enterprise periodically (daily or at other times established by the bank) receives an extract from the current account from the bank, i.e. a list of transactions performed by him during the reporting period. Attached to the bank statement are documents received from other enterprises and organizations, on the basis of which funds were credited or written off, as well as documents issued by the enterprise.

An extract from the current account is the second copy of the enterprise’s personal account opened for it by the bank. By preserving the funds of enterprises, the bank considers itself a debtor of the enterprise (its accounts payable), therefore it records the balances of funds and receipts to the current account as a credit to the current account, and the decrease in its debt (write-offs, cash advances) - as a debit. When processing statements, the accountant must remember this feature and record the credited amounts and the balance on the debit side of the current account, and write-offs on the credit side. An extract from a current account has certain indicators, some of which are coded by the bank, and the same codes are used by the enterprise.

The bank statement replaces the analytical accounting register for the current account and at the same time serves as the basis for accounting records. All documents attached to the statement are canceled with the “cancelled” stamp. Amounts erroneously credited or written off from the current account are accepted into account 63 “Provisions for doubtful debts,” and the bank is immediately notified of such amounts for correction. In subsequent statements, the bank makes corrections, and in the accounting records of the enterprise, the debt is written off.

In the fields of the verified statement, against the transaction amounts and in the documents, the codes of the accounts corresponding to account 51 “Current Account” are indicated, and the documents also indicate the serial number of its entry in the statement. This data is necessary for monitoring the movement of funds, automating accounting work, certificates, checks and subsequent storage of documents. Verification and processing of statements must be carried out on the day they are received.

The statement received from the bank is checked and processed: all supporting documents are selected, corresponding accounts (codes) are entered, and for expenses on the maintenance and operation of machinery and equipment, general production and general business distribution costs, settlements with the budget and others, in addition, item codes are entered . This is necessary because analytical accounting for many accounts is organized by item. The grouping of amounts by item is carried out in transcript sheets, which are opened monthly by accounts, workshops and are filled out according to the document data for the corresponding order journals.

The accounting department of the enterprise maintains synthetic accounting of transactions on the current account in account 51 “Current account”. This is an active account, the debit of which records the balance of the enterprise's free funds at the beginning of the month, cash receipts from the enterprise's cash desk, funds credited from product buyers, customers, debtors, and loans received. The credit of this account reflects funds to repay the enterprise's debt to suppliers of material assets (services), contractors for work performed, the budget, the bank for loans received, social insurance authorities and other creditors, as well as amounts paid to the enterprise in cash at the cash desk.

To reflect the turnover on the loan to account 51, order journal No. 2 is used. Turnovers on the debit of this account are recorded in different order journals and, in addition, are controlled by statement No. 2. The basis for filling out these registers is verified and processed statements from the current account.

Amounts with the same corresponding accounts of each statement are added up and recorded in the order journal and in the statement of totals.

A prerequisite for filling out registers is to use one line for each statement, regardless of the period for which it was compiled. The number of occupied lines of journal order No. 2 and statement No. 2 for each month must be the same and equal to the number of bank statements received for this period. Both in the order journal No. 2 and in the statement No. 2, the 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 month allows accountants to analyze the sources of funds received into the company’s current account and control the target use of funds, fulfillment of obligations to the budget and other economic bodies in accordance with the approved calendar schedule of financial payments.

And having its own balance.

Available funds in the currency of the Russian Federation are stored on the current account. Current accounts are also used to make payments to the budget, suppliers, customers and various. The issuance and transfer of funds from this account is carried out by the bank, as a rule, on the basis of an order from the account owner (organization) or with his consent (acceptance). However, in some cases, the bank debits amounts from the current account without the consent of its owner.

Payments from the current account are made in the order of their calendar priority. Transactions on the current account are documented with the following documents. An announcement for cash contributions is issued when money is deposited from the cash register into the current account. Cash check serves as an order from the organization to the bank to issue the amount of cash specified in the check from the current account. A settlement check is used to transfer funds from the payer's current account to the recipient's current account. A payment order serves the same purpose. The payment request, in contrast to the settlement check and payment order, is issued by the recipient of the funds (supplier). It is intended for payments for products, works and services.

The organization periodically receives from the bank bank account statement, containing the transactions performed, turnover and balance. The statement is accompanied by monetary settlement documents on the basis of which transactions were made on the current account. Based on the statements, records are kept on current accounts.

Analytical accounting for 51 “Current accounts” should be maintained for each current account.

The organization's accounting department maintains synthetic accounting of transactions on current accounts on active account 51 "Current accounts". Turnovers on the credit of these accounts are recorded on the basis of bank statements in journal order No. 2, and on debit - in statement No. 2. Amounts with the corresponding corresponding accounts of each statement are added up and recorded in the journal order and statement of results. The debit balance of account 51 means the availability of funds in the current account at the beginning of the month, the debit balance is an increase, i.e., the receipt of funds, and the credit turnover is a decrease, i.e., the write-off of funds.

The debit of account 51 “Current accounts” reflects the following main transactions:

• account credit 50 "Cash".

• debit of account 51 "Current accounts",
• credit account 62 "Settlements with buyers and customers",
• credit account 90-1 "Revenue".

• debit of account 51 "Current accounts",

• debit of account 51 "Current accounts",
• credit account 66 "Settlements for short-term loans and borrowings",
  credit account 67 "Settlements for long-term loans and borrowings."

• debit of account 51 "Current account",
• credit account 55 "Special accounts in banks".

• debit of account 51 "Current accounts",
• credit to account 91-1 “Other income”.

• debit of account 51 "Current accounts",
• credit account 76 "Settlements with various debtors and creditors."

• debit of account 51 "Current accounts",
• credit to account 76-2 “Calculations for claims”.

On the credit of active account 51 “Current accounts” the following main transactions are recorded:

• debit account 50 "Cash",

• debit of account 60 "Settlements with suppliers and contractors",
• credit account 51 "Current accounts".

• debit of account 68 "Calculations for taxes and fees",
• credit account 51 "Current accounts".

• debit account 91-2 "Other expenses",
• credit account 51 "Current accounts".

• credit account 51 "Current accounts".

• debit of account 66 “Settlements for short-term loans and borrowings”,
• debit of account 67 “Settlements for long-term loans and borrowings”,
• credit account 51 "Current accounts".

• debit of account 69 “Calculations for social insurance and security”,
• credit account 51 "Current accounts".

• debit of account 58 "Financial investments",
• credit account 51 "Current accounts".

• debit of account 76 "Settlements with various debtors and creditors",
• credit account 51 "Current accounts".

In addition to current accounts, organizations can have other accounts in banks: 52 “Currency accounts”, 55 “Special bank accounts”.

All these bills. Accounting for transactions on them is similar to accounting for transactions on current accounts. Analytical accounting for account 52 “Currency accounts” must be maintained for each account opened for storing funds in foreign currency. And for account 55, it is necessary to ensure the receipt of data on cash flows in letters of credit, deposits, checks, etc.

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Content

• Introduction
• Conclusion
• Bibliography

Introduction

Between enterprises, institutions, and organizations, payments are made primarily in non-cash form. Non-cash payments are made by transferring funds from the payer's current account to the recipient's account using credit or settlement banking operations. At the same time, the relevant banking institutions act as intermediaries in settlements between organizations.

Bank accounts accumulate free funds of individuals and legal entities. Funds in current accounts are the property of individuals and legal entities - the account owner, which they have the right to dispose of at their own discretion.

The relevance of the topic of the course work is confirmed by the fact that a bank account is used by legal entities for receiving and transferring cash, making all types of non-cash payments: receipt of funds for the sale of finished products, work and services performed, loans, credits, payments to suppliers, repayment of debts budget, etc.

The purpose of this work is to study the accounting of funds in bank accounts.

Subject of study. Organization of accounting on bank current accounts

Object of study. Organization of accounting of transactions on the current account

To achieve this goal, the following tasks have been identified:

1. Consider the organization of accounting for settlement transactions;

2. Consider accounting for transactions on current accounts in a bank;

3. Determine cases of suspension of transactions on a current account.

1. Theoretical aspects of accounting for transactions on current accounts in banks

1.1 The concept of a current account, the procedure for opening it and types

A bank account is an account of a legal entity or individual, which is necessary for storing money and conducting monetary settlements. Its main advantage is the ability to quickly manage funds. Every modern person needs to know what a current account means, what types there are and how to choose the right bank to open one. Definition Many new entrepreneurs wonder what a current account is for and whether it is necessary to open one. It is intended for a legal entity to carry out any monetary transactions. It is rare that this type of service is used for long-term storage of funds. However, this type of handling of money is also possible.

At the same time, a legal entity has the right to open a current account for its non-independent units. But in this case, it will be intended only for crediting money coming from the business operations of the divisions - sale of goods, provision of services, etc. And subsequently these funds are credited to the main account of the legal entity. The account is needed for legal entities to use it for:

settlements with credit institutions for loans and interest; settlements with personnel regarding wages and other social benefits; crediting payments by decision of executive bodies that have the right to collect funds in this way; other various settlement transactions. The account balance is the free funds that are available to its owner.

In Russia, 20-digit account numbering is used. This is a kind of numeric code that contains unique information about the company. This code can be divided into five main groups: the first group is the first five digits, which indicate what type of account it is; the second group is the next three digits, which determine the currency in which the account is opened (this code is indicated in accordance with the accepted all-Russian classification); the third group is the next one digit containing the unique key; to calculate it, they use the account itself and the bank’s BIC, then this figure is determined using a certain algorithm; the fourth group is the next four digits related to the division of the bank in which it is opened; the fifth group is the next seven digits containing the personal account number. The account number is indicated as a digital abbreviation, that is, without detailed decoding.

The concept of “current account details” includes all the attributes necessary for carrying out transactions with money, namely: the full name of the company; current account number; full and abbreviated name of the bank; INN; BIC; K/s; KPP. If the account, for example, for some reason it has changed (or rather, its details have changed), you should immediately notify all partners with whom you have established financial relations. However, even if payments are made using outdated details, they will still be returned. The only negative is this. duration of all these operations (up to seven working days).

Accounts can be of several types, depending on the purpose for which they are opened. Conventionally, they can be divided into three basic groups: Current. It is opened either by non-profit companies or individuals. The main purpose is to deposit funds from other companies or individuals, withdraw cash, conduct non-cash payments, etc. Its type is a current account, which is intended for mutual settlements related to the economic activities of companies.

current account bank accounting accounting

That is, the bank's current account is used for work - transferring wages, paying various bills, making payments, etc. Card. Through it you can carry out, for the most part, the same operations as through a current account. But there is a fundamental difference - there is no need to contact the bank every time, but all operations can be carried out at the nearest ATM. That is, a significant part of personal time is saved. Card accounts, in turn, are divided into credit and debit. Moreover, credit cards are often used as one of the types of loans. It is this form that allows you to competently plan the expenditure of funds and further payments to repay this loan. Depository (more popular name - deposits). Their main purpose is to store and increase money. Moreover, there is no bank commission charged for opening and maintaining it. In addition to the basic types, there are other accounts, for example, loan accounts (accounting for all issued loans and their repayment), currency accounts (settlements in foreign currency and making transfers to other countries), etc. This is exactly what the classification of bank accounts looks like. However, this classification is not final and has many variations.

To open a bank account you need: Preparation of documents. They are prepared by a legal entity in accordance with the current instructions of the Bank of Russia. Two packages of documents are being prepared - original and copies certified by the manager. You also need to prepare a card with sample signatures strictly in accordance with the form established by the instructions of the Bank of Russia. After submitting all documents to the bank, an agreement to open a current account is concluded. Sending notifications. After bank accounts have been opened, each of them must be notified to the tax service at the place of registration of the company. Notification occurs by sending a notice by mail in a specially established form. The deadline for providing this information is seven working days. If this information is not provided in a timely manner, the company faces a fine of 5,000 rubles.

Choosing a bank is a responsible step, since the efficiency and convenience of the company largely depends on the correct choice of financial institution. It is recommended to make a choice based on the following criteria: Reliability. The more reliable the bank, the safer your funds will be and the calmer your nerves will be. It is worth giving preference to financial structures that have been operating in the market for more than 10 years and have a fairly developed branch network, since this indicator indicates the stable position of the bank. Cost of cash settlement services (cash settlement services). The RKO procedure is carried out on the basis of Russian legislation. But the cost of settlement services in different banks can vary significantly. It consists of the cost of: discovery; monthly maintenance; additional services (for example, Internet banking). Information about the bank's tariffs can be found either on its official website or directly in the bank itself.

1.2 Organization and regulatory regulation of cash flow accounting

To record transactions with funds at the organization's cash desk, account 50 "Cash" is used; with funds in current accounts, account 51 "Settlement accounts" is used. The receipt of funds is accounted for by the debit of these accounts in correspondence with the accounts recording the sources of their receipt, and the outflow of funds is recorded as a credit.

The procedure for accounting for funds in a foreign currency account and other assets whose value is expressed in foreign currency is determined by the Accounting Regulations “Accounting for assets and liabilities whose value is expressed in foreign currency” PBU 3/2006.

To account for transactions with cash foreign currency, separate sub-accounts are used, account 50 “Cash”; to account for transactions with foreign currency on foreign currency accounts, account 52 “Currency accounts” is used. Accounting for cash and non-cash funds in foreign currency is carried out in rubles at the exchange rate of the Central Bank of the Russian Federation on the date of the transaction with foreign currency and at the same time in the corresponding currency.

Accounting for the movement of funds in letters of credit, check books and other payment documents is carried out using account 55 “Special accounts in banks”. Paid tickets for transport, stamps, vouchers are taken into account in account 50 “Cashier”, subaccount 50-3 “Cash documents”. It should be noted that in Russian accounting, as part of its development and reform taking into account changing business conditions, the concept of cash equivalents has now appeared.

The “new” procedure for conducting cash transactions has been in effect for almost 1.5 years now. However, many organizations have not yet restructured themselves and continue to work by inertia, based on the requirements of the “old” order.

The “new” procedure means Directive of the Bank of Russia dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for introducing cash transactions by individual entrepreneurs and small businesses,” which came into force on June 1, 2014.

Until this moment, all organizations worked, guided by the norms of the “Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation” (approved by the Bank of Russia on October 12, 2011 No. 373 - P). The new order did not bring fundamental changes like its predecessor, but it significantly simplified life for individual entrepreneurs and small businesses. Due to these “minor” changes, many legal entities did not consider it necessary to make changes to their internal documents regulating, for example, the calculation of the cash balance limit. Which in turn may entail sanctions established by Article 15.1 of the Code of Administrative Offenses of the Russian Federation.

Since ignorance does not exempt you from responsibility, it would not be amiss to recall the main documents regulating the accounting of funds.

These include: the Civil Code of the Russian Federation, the Tax Code of the Russian Federation, the Code of Administrative Offences, the Federal Law “On Accounting”, the Federal Law “On the use of cash registers when making cash payments to the population”, Directive of the Central Bank of the Russian Federation dated 07.10. 2013 No. 3073-U "On cash payments." Thus, we can say that the regulatory accounting of funds is sufficiently ensured. This is due, first of all, to the fact that they are an extremely important component of any economy.

Cash - funds in the form of cash held at the cash desk of the enterprise and with accountable persons, in bank accounts, issued letters of credit, check books, in special and deposit accounts. Cash is the only type of working capital that has absolute liquidity, that is, the immediate ability to act as a means of payment for the obligations of the enterprise. It should also be noted that the issue of conducting cash transactions is not in a static state, being constantly subject to discussions, changes and additions by both the legislative and tax authorities, who very closely monitor compliance with cash discipline.

The forms of primary accounting documents and accounting registers continue to be used: cash receipt order (PKO), cash outflow order (COS), cash book, accounting book, payroll and payroll. When money arrives at the cash desk, the cashier and the chief accountant sign the PKO and the receipt for the PKO, on which the organization’s seal is affixed. The receipt is given to the cash depositor with a cash receipt attached.

Wages and temporary disability benefits are issued from the cash desk according to payroll or settlement statements signed by the head of the enterprise and the chief accountant.

At the end of the shift, the cashier takes a 7-report and records the data in the cashier-operator's journal. All cash transactions (receipt and disbursement of funds) must be entered into a cash book, which at the end of the reporting period is numbered, laced and sealed with the organization’s seal. The number of sheets is certified by the signature of the manager and chief accountant.

We should in no case forget that the criterion for the quality and reliability of cash accounting is compliance with the legislative framework of accounting and tax regulation of the accounting process in the Russian Federation. Compliance with all norms and provisions of current legislation is a guarantee of uninterrupted operation and preservation of market position. Vasilchuk, O.I. Audit procedures for small and medium-sized enterprises aimed at ensuring economic security / O.I. Vasilchuk//Innovative development of the economy. - 2011. - No. 3. - P. 17-26.

1.3 Accounting for transactions on the organization’s current account

The general scheme of cash flow in the current account is as follows:

Rice. 1. Scheme of movement of funds on the current account

Synthetic accounting of business operations carried out using a current account in accounting is kept on account 51 “Current account” (Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n). This account is classified as active: its debit reflects the balance of the business entity’s free funds, as well as any cash receipts, and the credit records all write-offs.

Main transactions on the current account of Vakhrushin M.A. Analysis of financial statements: textbook / M.A. Vakhrushina, N.S. Plaskova; edited by Doctor of Economics sciences, prof. M.A. Vakhrushina. - M.: KNORUS, 2015. - 367 p.

We have grouped the most popular transactions for account 51 in Table 1.

Table 1. Postings to account 51

The bank carries out non-cash transfers on the basis of special forms. These include payment orders and demands.

A payment order is an administrative document of the account owner, obliging the bank to transfer a certain amount of money to the recipient's account opened in this or another bank.

With the help of payment orders, orders for funds transfers are issued:

· for goods supplied, work performed, services rendered;

· to pay taxes and contributions to the budget and extra-budgetary funds;

· to repay loans and pay interest on them;

· for processing other expense non-cash transactions.

Payments are made in a certain form and must be accepted by the bank regardless of the availability of funds in the current account of the client transferring them.

The purpose of the payment request is somewhat different. It is an administrative document not of the payer of funds (as is the case with a payment order), but of the recipient and contains a requirement to transfer a certain amount from the debtor’s account to the creditor’s account. At the same time, settlements with payment requests may require the prior acceptance of the payer, or may be carried out without it.

Reflection of transactions on the current account in accounting is carried out on account 51. On its debit, the amounts received are recorded, and on the credit, the amounts paid are recorded. The main primary documents used to process non-cash payments are payment orders and requirements. Abryutina M.S. Analysis of financial and economic activity of an enterprise: textbook / M.S. Abryutina. - M.: Business and Service, 2015. - 256 p.

2. Accounting for cash flows on the current account of MC Vizavi LLC

2.1 Organizational and economic characteristics of LLC MC "Visavi"

Limited Liability Company Medical Center "Visavi" is located at the address: Samara region, Togliatti, Oktyabrskaya street, 55 a.

This institution is a diagnostic and treatment facility

consultation center that meets the most modern medical standards. Vizavi" is a multidisciplinary center where medical care can be received by both adults and children of the city of Tolyatti and other cities and countries. LLC MC "Visavi" provides consultations, diagnosis and treatment of a wide range of diseases. This institution provides comprehensive treatment using traditional methods medicine. The clinic has specialists such as a therapist, urologist, endocrinologist, mammologist and many others. The center also has a treatment room, physiotherapy, and an infrared sauna; this list is far from complete.

The property reflected in the balance sheet is assigned to MC Vizavi LLC. The medical center can, on its own behalf, acquire and exercise property and personal non-property rights, bear obligations, and be a plaintiff and defendant in court. A company may have civil rights and bear civil responsibilities necessary to carry out any types of activities not prohibited by federal laws, if this does not contradict the subject and goals of the activity, specifically limited by the company's charter.

The clinic employs just under a hundred people, the list includes: doctors, nursing staff, junior and support staff (accounting, programmers, lawyers, and so on). A large number of employees have higher education, academic degrees, 7 people have a Ph.D. There are doctors awarded with medals.

The control system can be viewed in detail in Figure 2 below.

Rice. 2. Organizational management structure of LLC MD "Vizavi"

The enterprise management structure is centralized, having a hierarchical, pyramidal structure, built on a functional basis. Bernstein V.G. Analysis of financial statements: textbook / V.G. Bernstein. - M.: Marketing, 2009. - 487 p.

LLC MC "Vizavi" maintains accounting records in the accounting service, which is headed, according to the job description, by the chief accountant. Structural units of accounting are created according to areas of accounting work.

As practical experience has shown, at MC Vizavi LLC a large share of accounting work is occupied by cost accounting and calculation of the cost of work performed.

In our opinion, the organizational work of the accounting service can be revised: the cost accounting group can be separated into a separate accounting unit. Based on the information generated by this group, it can be recommended to maintain management accounting.

The main form of accounting in MC Vizavi LLC is an automated form using programs from the 1C: Enterprise 8.2 complex, which is built in accordance with the general principles of organizing accounting using this form, taking into account the specifics of the organization's activities.

Accounting at MC Vizavi LLC is carried out on the basis of the accounting policy.

The organization's accounting policies are approved annually for accounting and tax purposes. The organizational aspect of the accounting policy for 2017 contains the following:

operations are formalized with primary documents provided in albums of forms approved by the manager;

the list of documents drawn up at the time of transactions and after completion of transactions is compiled by the organization independently and approved in the annex to the accounting policy;

a working chart of accounts for accounting is formed on the basis of a standard chart of accounts, approved in the application, for tax purposes it is formed independently;

reporting forms are used in accordance with Order No. 66n dated 07/02/2015 Bernstein V.G. Analysis of financial statements: textbook / V.G. Bernstein. - M.: Marketing, 2009. - 487 p.

Methodological aspects include:

Fixed assets are recognized as assets with a useful life of more than 12 months and, in accordance with the cost criterion, 40,000 rubles.

For fixed assets and intangible assets, a straight-line depreciation method has been established.

- The amount of transportation and procurement costs for received materials is accumulated in a separate subaccount to account 10 “Materials”.

- Disposal of inventories is carried out using the average cost method.

- The cost of completed repair and construction work is formed for each order.

- General business and general production expenses are distributed in proportion to the wages of the main production workers.

- Costs associated with the sale are distributed between types of work, according to the proceeds from repair and construction work.

The organization's funds are in the cash desk, in a current account, and in a special account opened in a department of Sberbank of Russia.

Let's consider the main economic indicators of MD Vizavi LLC for 2013-2015. in table 1 based on an analysis of financial statements - the balance sheet and the income statement.

Table 2. Main economic indicators of LLC MD "Vizavi" for 2013-2015, thousand rubles.

Growth rate of economic indicators of LLC MD "Vizavi" for 2013-2015. presented in Figure 3.

Rice. 3. Growth rate of economic indicators of LLC MD "Vizavi" for 2013-2015, %

In 2015, compared to 2013, there was also an increase in all indicators. All deviation and growth rate indicators have a positive value. This is a favorable situation for the organization, since there is an increase in indicators compared to the post-crisis period, therefore the organization is developing.

In 2015, compared to 2014, there was an increase in all indicators (this follows from the deviation indicators and growth rates), in general, this is a positive situation, since Vizavi MC LLC is developing.

Thus, we can conclude that during the analyzed period, MC Visavi LLC experienced an increase in indicators. The medical center was able to increase the indicators of the pre-crisis period. Vasilchuk, O.I. Accounting and analysis: a textbook with the stamp of UMO / Edited by L.I. Erokhin. - M.: FORUM, 2015. - 324 p.

2.2 Documentation and accounting of cash transactions

Cash transactions are operations for receiving, storing and spending cash and monetary documents.

At LLC MC "Vizavi", the procedure and organization of accounting for cash transactions is carried out in accordance with the instructions of the Bank of Russia dated March 11, 2014 N 3210-U (as amended on February 3, 2015) "On the procedure for conducting cash transactions" and in accordance with the working chart of accounts, developed on the basis of a standard one.

The working chart of accounts provides for the following subaccounts for cash accounting:

- 50.01 - cash desk of the organization in rubles;

- 50.03 - monetary documents.

Accounting for cash transactions is carried out by an accountant-cashier, with whom an agreement on full financial responsibility has been concluded; in accordance with the agreement, the cashier is responsible for the preservation of money and monetary documents. Cash and monetary documents (postage stamps, air and railway tickets) are stored at the cash desk - in a specially equipped room of the organization.

The organization must independently determine how it will ensure the safety of cash and the procedure for auditing the cash register. These provisions must be enshrined in local regulations. MC Vizavi LLC does not have such internal regulations; therefore, we recommend that they be developed. This will contribute to the organizational support of the accounting department.

However, to ensure reliable safety of cash and valuables, the cash desk premises of MC Vizavi LLC meet the following requirements: isolated from other service and utility premises; located on the second floor of the office building; closes with two doors: an external one, opening outwards, and an internal one, made in the form of a steel lattice, opening towards the internal location of the cash register; equipped with a special window for issuing money; has a safe for storing money and valuables; is under security alarm and has fire sensors.

Each cash flow transaction is reflected in a specific document. It should be noted that the organization of the movement of documents in LLC MC "Vizavi" is not enshrined in the internal accounting regulations. In this regard, it is recommended to implement a document flow schedule for cash accounting. Veshunova N.L. Accounting and tax accounting: textbook / N.L. Veshhunova. - 3rd ed., revised. and additional - M.: Prospekt, 2015. - 848 p.

Despite the fact that the legislation does not stipulate the need to maintain a journal for recording incoming and outgoing cash documents, we believe that it should be included in the elements of the document flow schedule. This is due to the implementation of ongoing control and the safety of documents in printed form, if a situation arises when the electronic version of documents is lost.

The document flow diagram for recording cash transactions in LLC MC "Vis-Avi" is presented in Figure 4.

Before the date of entry into force of the Federal Law "On Accounting" No. 402-FZ, LLC MC "Vizavi" used unified forms of documents for accounting cash flows, approved by the State Statistics Committee of the Russian Federation.

Rice. 4. Scheme of document flow for accounting of cash transactions in LLC MC "Vizavi"

Currently, the organization continues to use the previous forms for accounting for funds, which does not contradict the Federal Law “On Accounting” No. 402 of December 6, 2011 regarding the application of regulatory documents, however, for some operations it is recommended to develop forms that meet the specifics of the activities of MC LLC “Counters” and not contradicting the requirements of the procedure for conducting cash transactions approved by the Central Bank of the Russian Federation. In particular, the organization reserves the freedom to develop and use forms of primary documents for cash accounting, except for incoming and outgoing cash orders and the cash book.

Thus, to improve the analyticality of accounting for the receipt and expenditure of monetary documents, we have adapted the documents “Receipt Order” and “Output Order” offered by the “1 C: Enterprise 8.2” program. It is recommended to add the lines “Base” and “Responsible Executive” to document formats. The "Base" line shows the name, number, and date of the document on the basis of which the monetary document is accepted for accounting. The line “Responsible executor” allows you to control the registration and movement of a document, excluding the receipt and issuance of a monetary document by a person other than an accountant and cashier.

To reflect the facts of economic life regarding the receipt of cash, the accountant writes out (executes on a computer) 1 copy of the cash receipt order. The tear-off part (receipt) and the cash receipt order are certified with a seal, the receipt is issued to the person who deposited the money into the cash register. The issued cash receipt order is filed with the cashier's report (tear-off sheet of the cash book) and transferred to the accounting department.

Let's look at practical examples of accounting for cash receipts at MC Visavi LLC.

Example 1. Under agreement No. 53 dated January 15, 2015, payment was received from Medtekhnika CJSC for work performed on the professional examination of employees in the amount of 44,500 rubles. (Table 4).

Example 2. Based on advance report No. 56 dated 02/06/2015, the unused amount was returned to the organization’s cash desk from the accountable person M.L. Melnikov. in the amount of 1700 rubles. (Table 5).

Table 4. Accounting entries for recording cash receipts from customers

Table 5. Accounting entries for accounting for cash receipts from accountable persons

Example 3. An employee of the organization, N.M. Smirnov. the amount of the shortage of block No. 1012 in the amount of 7800 rubles was repaid. (Table 6).

Table 6. Accounting entries for accounting for cash receipts from personnel for other transactions

Example 4. Cash in the amount of 30,000 rubles was received from a current account opened in a department of PJSC Sberbank of Russia. for household needs (Table 7).

Table 7. Accounting entries for recording the receipt of cash from the current account

Operations for the issuance of funds from the cash register are documented using a cash receipt order. An expense cash order can be drawn up for one transaction or for a group of similar transactions (for example, a payroll statement is drawn up for the payment of wages and one expense cash order is issued for the total amount on the statement). The issued expense order is filed with the cashier's report.

Cash issuance from the cash desk of MC Visavi LLC occurs in the following cases:

Payment to the supplier for work performed, etc.;

Issuing an advance to an accountable person for various purposes;

Payment of wages according to payrolls, payment of deposited wages;

Cash deposit to the bank; Garanitsa Yu.V. Accounting for exchange rate differences between currencies: problems and solutions / Yu.V. Garanitsa // Everything for an accountant. - 2016. - No. 2 (272). - P. 47-53.

Other expenses (settlements with various debtors, etc.).

When issuing money to an individual, the cashier requires the presentation of a passport or identity card, writes down the name and number of the document, who and when it was issued, and receives a receipt from the recipient in the cash receipt order. Money from the cash register is issued only to the person indicated in the cash receipt order. If money is received by proxy, then in the order the accountant indicates in order the full name of the recipient and the full name of the person entrusted with receiving the money.

The executed power of attorney is attached to the expenditure order or to the payroll. In the payroll sheet, against each unpaid amount, the cashier writes by hand the word: “Deposited” and the unpaid amounts, enters it in the register of deposited amounts, and in the prescribed place on the title side of the sheet makes a note about the amounts paid and deposited.

Let's look at practical examples of accounting for the issuance of cash from the cash desk of MC Vizavi LLC. Golovin S.A. "Client-Bank" new versions / S.A. Golovin // Glavbukh. - 2013. - No. 1 (172). - P. 39-42.

Example 5. Payment was made to SKF Ecobest LLC under agreement No. 7 dated January 24, 2015 in the amount of 5,400 rubles. for materials (Table 8).

Table 8. Accounting entries for accounting for cash consumption in settlements with suppliers

Example 6.10.02.15 Employee of the organization Panin Yu.A. issued an account for office, postal, and other expenses in the amount of 3,100 rubles. (Table 9).

Table 9. Accounting records for accounting of settlements with accountable persons in cash

Example 7.21.02.15 the proceeds were collected. Cash in the amount of 50,000 rubles. issued to collectors. The funds were transferred to the organization's current account the next day (Table 10).

Table 10. Accounting entries for accounting for cash collection

Example 8. Based on payroll No. 2, deposited wages were paid to S.A. Popov. in the amount of 25,000 rubles. (Table 11).

Table 11. Accounting entries for accounting for payment of deposited wages

Cash movements are recorded in the cash book. LLC MC "Vizavi" has one cash book, which is maintained by a cashier. Each sheet of the cash book consists of two identical parts, one of which is filled out as the first copy, and the other - a copy - as the second. At LLC MC "Vizavi" the cash book is kept automatically in an accounting program, printed at the end of the month, and at the end of the year it is bookleted, sealed and certified with the necessary signatures. This technique of maintaining a cash book contradicts the procedure for conducting cash transactions and violates cash discipline. We recommend printing out sheets of the cash book daily in accordance with Bank of Russia Directive N 3210-U “On the procedure for conducting cash transactions.”

In subaccount 50.03 “Cash documents,” the organization takes into account the postage stamps in the organization’s cash desk and paid air and railway tickets. Jacques R.E. Audit and analysis of the economic activity of an enterprise: textbook / R.E. Jacques. - M.: Finance and Statistics, 2015. - 300 p.

LLC MC "Vizavi" takes into account forms of work books as part of monetary documents, which does not comply with the Instructions for the use of the Chart of Accounts. We recommend that work books be removed from monetary documents, since they are strict reporting forms, and that they be recorded in off-balance sheet account 006 “Strict reporting forms”, and their cost taken into account in general business expenses.

In accordance with this, correspondence for recording the acquisition and use of work books will look as follows (Table 12).

Thus, accounting for strict reporting forms must be kept in account 006 “Strict reporting forms” by storage location and type, estimated at the actual costs of their acquisition

The purchase of strict reporting forms can also be organized using account 16 “Deviation in the cost of material assets”, if the organization’s accounting policy defines the procedure for accounting for the receipt of inventories using account 15 “Procurement and acquisition of material assets” and account 16 “Deviation in value of material assets." At the same time, strict reporting forms are accepted for off-balance sheet accounting.

1. Approve the list of strict reporting forms.

2. Appoint persons responsible for storage and use.

3. Organize recording of the movement of strict reporting forms in a special journal.

Write-off of strict reporting forms is carried out according to the write-off act.

Cash documents are taken into account in the amount of actual costs of their acquisition. The purchase of monetary documents at LLC MC "Visavi" is carried out for cash and non-cash payments.

Cash documents posted at the cash desk (by issuing a cash receipt order) are issued to accountable persons for use (disposal is issued using a cash receipt order).

In the cash book, the movement of monetary documents is reflected separately. Every month the cashier submits a report on the movement of cash documents.

Example 03/09/16 an electronic air ticket “Togliatti - Moscow-Togliatti” was purchased for an actual cost of 23,650 rubles. The ticket was issued to the accountable person Korotkevich K.G., sent on a business trip (Table 13).

Table 13. Accounting records for accounting for the movement of cash documents

In 2015, the management of MC Vizavi LLC set a limit on the cash balance in the cash register at 30,577.50. Until 2013, the limit was set by the servicing bank in agreement with the management of MC Vizavi LLC.

The organization does not have a developed form of the document “Cash Balance Limit at the Cash Desk”, the calculation is carried out in Excel spreadsheets, and the manager’s order includes only an order to set the limit, its calculation is not attached. The absence of a documented calculation of the cash balance limit violates cash discipline and, in accordance with Article 15.1 of the Administrative Code, entails a fine. It is recommended to document the calculation and approve the cash balance limit in the cash register.

If the cash at the cash desk exceeds the established limit, the organization hands over the cash to the bank to replenish funds in the current account. MC Vizavi LLC has concluded an agreement with the Russian Collection Association (ROSINKAS) of the Central Bank of the Russian Federation. The contract for the provision of collection services is issued for 3 years. After the expiration of the term, it is possible to extend it. Thus, ROSINKAS on certain days (every 3 days) and at certain times (at 16-30) carries out collection of the organization and deposits funds in the bank for crediting to the current account. The parties appoint responsible persons for this purpose.

To account for the collection of revenue, account 57 “Transfers in transit” was opened at MC Visavi LLC. Account 57 “Transfers in transit” serves to summarize information on the movement of funds (transfers) in the currency of the Russian Federation and foreign currencies in transit.

To credit funds to account 57, confirmation is the receipt of the delivery note for the bag. Zolotareva A.D., Filenko A.A. Cash as a source of cash flow formation // Young scientist. - 2015. - No. 8. - pp. 535-537.

Confirmation of the crediting of cash to the current account is a bank statement with a copy of the transmittal sheet attached to the bag, which arrives at the organization on the day the funds are credited to the current account. According to the Directive of the Bank of Russia dated March 11, 2014 N 3210-U (as amended on February 3, 2015) “On the procedure for conducting cash transactions,” ensuring the safety of cash is determined by the head of the organization. All documents related to the receipt and expenditure of funds are stored in the archives of MC Visavi LLC for 5 years, while for one reporting year the documents are kept in the accounting archives, then submitted to the organization’s archives.

At LLC MC "Visavi" accounting is carried out automatically using the computer program "1C: Enterprise" version 8.2. At LLC MC "Visavi" there are five computer places in the accounting department. Operating system "Windows 7", processor frequency is 1 GHz, RAM 2 GB. A mechanism for exchanging information with programs of the "Bank-Client" type has been implemented.

Thus, for all primary documents, an account analysis (50.01 - Appendix 14, 50.03 - Appendix 15, 57 - Appendix 16) and a balance sheet (50.01 - Appendix 17) are compiled, which summarize analytical accounting data and contribute to the generation of reporting information.

2.3 Documentation and accounting of funds in bank accounts

A current account has been opened at Vizavi MC LLC in the Sberbank of Russia department. The current account was opened after the state registration of a legal entity in 1996. In 2015, a special account was opened in which a deposit is placed for a period of 3 years.

Transactions on the current account in accounting are reflected on the basis of bank statements issued for each day on which transactions on the client's account took place. Statements are processed as they are received by the organization's accounting department in chronological order. They are the basis for accounting entries.

At MC Vizavi LLC, non-cash payments are carried out using the Client-Bank program; for this, the organization has electronic digital signatures of the manager and chief accountant.

Available functions of the "Client-Bank" system include creating and sending a text message to the bank, a payment order, an application for a foreign currency transfer, sending documents, receiving bank statements, receiving bank messages, exporting and importing documents from external applications and programs, printing any document from the system and more.

Using this program, you can download payment documents from the 1C program to Client-Bank, and upload attachments to statements from Client-Bank to 1C. All transaction data is protected at all stages of work, namely: login protection, multi-stage encryption of transferred documents, protection of the information exchange channel, use of an electronic signature mechanism. "Client-Bank" has the ability to work using any available Internet connection.

The organization MC Vizavi LLC has not developed a document flow schedule for the movement of documents on a current and special account, therefore we recommend that this schedule be developed.

The document flow diagram for recording transactions on a bank account at MC Visavi LLC is presented in Figure 5.

Rice. 5 Document flow diagram for recording transactions on a bank account at LLC MC "Visavi"

Basically, non-cash payments at MC Vizavi LLC are carried out using payment orders. In accordance with the Instructions for using a standard chart of accounts for summarizing information on the availability and flow of funds in the current account of an enterprise opened with a credit institution, account 51 is intended. Let us consider, using specific examples, the flow of funds in the current account in LLC MC "Vizavi" . Ibragimov E.A. Comparative characteristics of cash accounting according to Russian and international standards // Young scientist. - 2014. - No. 4. 2. - pp. 29-32.

Example: On February 10, 2015, a payment in the amount of 37,000 rubles was received to the organization’s bank account from Verona LLC. for the purchase of medicines (Table 14).

Table 14. Accounting entries for recording the receipt of funds to the current account from customers

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