Types of bank documents. Accounting for banking operations (general issues) Bank documents forms

Banks carry out accounts on accounts on the basis of settlement documents. The estimated document is decorated in the form of a document on paper or, in cases, an electronic payment document:

• the disposal of the payer (client or bank) on the write-off of funds from his account and ensented to the recipient's account;
• the disposal of the recipient of funds (recoverer) to write off funds from the payer's account and transfer to the account specified by the recipient of the funds (definition).

When implementing non-cash payments in the forms provided for in paragraph 1.2 of this part of the Regulation, the following settlement documents are used:

• money orders;
• letters of credit;
• checks;
• payment requirements;
• incassive orders.

The calculated documents on paper are drawn up in the form of documents included in the All-Russian Classifier of Management Documentation (hereinafter - OKUD) OK 011-93 (Class "Unified Banking Documentation System").

Bank documents for non-cash settlements

• Deposit Book. OKD 0401041.
• Debit avizo. OKD 0401051
• Inventory Documents. OKD 0401068.
• Register transferred to collection of settlement documents. OKD 0401014.
• Calculation of the establishment of the company's remainder limit and registration of permission to spend cash from revenue coming into its cashier.
• The bank's message on the change in the account details. OKD 1114304.

Blanks of settlement documents are manufactured in printing houses or using electronic computing machines.

It is allowed to use copies of the blanks of the calculated documents obtained on a multiplier technique, provided that the copying is made without distortion. Deviations from the established dimensions can be no more than 5 mm, subject to the maintenance of their location and placement of the calculated documents on the A4 sheet. The circulating sides of the calculation documents should remain clean.

The calculated documents on paper are filled with the use of writing or electronic-computing machines in black font, with the exception of checks that are filled with handles with paste, ink black, blue or purple (it is allowed to fill the checks on the typewriter in black in black). Signatures on the calculated documents are affixed with a handle with pasta or ink in black, blue or purple. Printing and printing of the bank stamp stamped on the settlement documents should be clear.

When filling out the calculated documents, the output of textual and digital values \u200b\u200bof details beyond the limits of fields reserved for their station. Values \u200b\u200bof details must be read without difficulty.

Signatures, printing and stamps should be affixed in the fields of payment documents intended for them.

Estimated documents should contain the following details (taking into account the features of the forms and the procedure for the implementation of non-cash settlements):

• a) the name of the settlement document and the code of the OKUD OK 011-93;
• b) the number of the settlement document, the number, month and the year of its discharge;
• c) the type of payment;
• d) the name of the payer, his account number, the taxpayer identification number (INN) or the code of a foreign organization (KIO);
• e) the name and location of the payer's bank, its bank identification code (bik), correspondent account or subaccount;
• e) the name of the recipient of the funds, the number of his account, the taxpayer identification number (INN);
• g) the name and location of the recipient's bank, its bank identification code (bik), correspondent account or subaccount;
• h) Appointment of payment. The tax payable is allocated in the calculated document with a separate line (otherwise there must be an indication that the tax is not paid). Features of the instructions for the purpose of payment in relation to certain types of settlement documents are governed by the relevant chapters and clauses of the Regulation;
• and) the amount of payment indicated by inapplication and figures;
• k) the order of payment;
• l) type of operation in accordance with the rules of accounting in the Bank of Russia and the credit institutions located in the Russian Federation;
• m) signatures (signature) of authorized persons (persons) and print prints (in cases).

Fields "Payer", "Recipient", "Appointment of payment", "Inn" (Inn Payer), "Inn" (Inn Recipient), as well as fields 101 - 110 in the settlement documents for transferring and collecting tax and other mandatory payments to be filled with By consideration of the requirements established by the Ministry of the Russian Federation on taxes and fees, the Ministry of Finance of the Russian Federation and the State Customs Committee of the Russian Federation in regulatory legal acts adopted together or in coordination with the Bank of Russia. Fields whose details do not have values \u200b\u200bremain empty.

Corrections, blots and cleansing, as well as the use of corrective fluid in the settlement documents are not allowed.

The settlement documents are valid for presentation to the servicing bank for ten calendar days, not counting the day of their discharge.

Estimated documents are presented to the Bank in the number of copies required for all participants in the calculations. All instances of the settlement document must be filled out identically.

The second and subsequent instances of the calculated documents can be manufactured using copy paper, multiple equipment or electronic computing machines.

Estimated documents are accepted by banks to execute if there are two signatures on the first copy (except for checks) (first and second) those who have the right to sign settlement documents, or one signature (in the absence of a person who may be given the right of the second signature) and Printing (except for checks) stated in the card with samples of signatures and print printing. For operations carried out by branches, representative offices, branches on behalf of a legal entity, the settlement documents are signed by persons authorized by this legal entity. Within the framework of the applied forms of non-cash payments, it is allowed to use analogues of the personnel signature in accordance with the requirements of the legislation and regulatory acts of the Bank of Russia.

Estimated documents are accepted by banks to execute regardless of their amount.

When taking the bank of settlement documents, they are checked in accordance with the requirements established by accounting rules and this part of the Regulation, as well as monitoring the availability of information about the payer established by law in the settlement documents. The calculated documents in which the information is specified in the field 101 are subject to verification on the mandatory indication of the information in the fields 102 - 110. Estimated documents decorated with a violation of the established requirements, reception not subject to. Write off the cash bank from the account is made on the basis of the first instance of the settlement document.

Payers have the right to withdraw their payment orders, recipients of funds (definitions) - the settlement documents adopted by the Bank in the settlement procedures for the collection (payment requirements, collection orders), not paid due to insufficient funds on the client's account and placed in the Card file for a bank account No. 90902 "Estimated documents not paid on time."

Unfulfilled settlement documents can be withdrawn from the card files in the total amount, partially executed - in the amount of the residue. Partial review of amounts on settlement documents is not allowed.

The review of the settlement documents is carried out on the basis of the client's application submitted to the Bank's bank, compiled in two copies in an arbitrary form, indicating the details required for the recall, including the number, the compilation date, the amount of the calculated document, the name of the payer or the recipient (charter).

Both copies of the application for the feedback are subscribed on behalf of the Customer by persons who have the right to sign the settlement documents are assigned to print prints and are submitted to the bank serving the payer - on payment orders or recipient of funds (recoverer) - on payment requirements and collection orders. One copy of the application for the feedback is placed in the Bank's Day Documents, the second is returned to the Client as a receipt in obtaining an application for a review.

The bank serving the recipient of funds (deferrence), carries out a review of payment requirements and collection orders by sending a written statement in the bank, drawn up on the basis of the Customer's application.

Returning payment orders are returned to payers; Estimated documents received in the procedure for calculations on collection - recipients of funds (recovers) after their receipt from banks serving payers.

Returning the settlement documents from the Card files by off-balance sheet account N 90902 "Estimated documents not paid on time" in the case of closing the Client's account is carried out in the following order.

Payment orders are returned to the payer.

The calculated documents received by the Bank in the order of calculations on the collection are returned to the recipients of funds (recovers) through the bank's service, indicating the date of closing the account.

When returning the settlement documents, the Bank includes their inventory to be stored together with the legal case of the client, which is closed.

If it is impossible to refund payment requirements and collection orders in the event of the elimination of the recipient's bank (deferment) or the lack of information on the location of the recipient of funds (definition), they are subject to storage along with the legal entity of which closes.

When returning accepted but not executed for one or another reasons for the settlement documents of banks, confirming their reception to execution, are crossed by the relevant bank. On the back of the first copy of the payment request and the collection order, a mark is made about the reason for the return, the date of return, the bank stamp, as well as the signatures of the responsible executor and the controlling employee are affixed. In the logging log of payment requirements and collection orders, a record is made indicating the return date.

Non-cash payments committed between economic entities, complete the last stage of the circuit of funds in the farm.

Cashless payments are cash payments by records on bank accounts, when money is debited from the payer's account and are credited to the recipient's account.

To maintain various kinds of non-cash payments, each organization can open several settlement accounts in bank institutions, as well as other accounts: current, currency, special.

To open an account, the following documents are submitted to the Bank's opening account (on the Bank's Blanc), a copy of the Charter, a copy of the constituent contract certified notarized, a copy of the state registration certificate (on the inclusion in the register of legal entities), certificate of registration with the tax authority , Certificate of registration in the social insurance fund authorities, a card with samples of signatures and prints of seals in two copies, certified notaries and documents confirming the election or appointment to the position of persons with the right of first signature and the second signature, OKPO codes from Roscomstat.

The company receives daily from the bank an extract from the current account with compulsory details of which is the client's account number, the date of the previous discharge and its outgoing balance, which is incoming residues for the subsequent statement, the amounts enrolled and written off from the current account, the balance of funds on the compilation to the date extracts.

Under the implementation of non-cash settlements in CenterTehform LLC, settlement documents are used: a payment order, a cash contribution announcement, check (monetary).

A check (monetary) is a document of the established form containing an uncommon's disposal of a check of the bank to make a payment of the amount specified in it by the Check holder (Appendix 3).

Announcement of cash fee - a document on the form of an established form, consisting of three parts, which is transmitted to the bank with a contribution of cash revenue from enterprises and organizations.

The payment order is the order of the account holder (payer) to the bank serving it to translate a certain amount of money at the expense of the recipient of funds opened in this or another bank (Appendix 4). The process of cash flow at the organization's current account is presented in Figure 2.4.

Figure 2.4 Money Motion Process at the Settlement Account

Operations on the settlement account are reflected in accounting on the basis of bank statements (Appendix 5).

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

When writing off the Bank's cash management bank for settlement service and other services to the Bank's statement is attached.

The discovery of the bank on a settlement account is a register of analytical accounting and serves as a basis for records in accounting accounts. When the bank's discharge is received, the chief accountant verifies the correctness of the records on the settlement account on the basis of the documents attached to it.

The bank statements and documents are signed in such a way that on the discharge and on the documents attached to it, there was the same number. Then an accountant is affixed against each operation of the corresponding account number for use in the following stages of accounting.

If the bank's discharge is not attached to the exclusive monetary documents (payment orders, bank memorial orders, etc.), then the amounts specified in it are not accepted for accounting.

Payment orders for LLC CenterTehform are filled with the automated program 1C "Enterprise" version 7.7. With this program, an accountant automatically transfers to the "Client-Bank" program for the coming, cash flow rate, fills the necessary reference information. This feature avoids additional handmade, the ability to make an error when entering data and significantly reduces the input time.

When transferring data from the L C program to Client-Bank, there is an automatic formation of payment orders and bank statements. If necessary, information about the new organization is made (its bank details are filled out).

For accounting and monitoring timely payment by accounting, the registration of payment orders is conducted.

When making payment orders in the column "Priority of payment" LLC "CenterTechform" takes into account the calendar order of payments provided for in Article No. 855 of the Civil Code of the Russian Federation.

The payment of cash to the current account is issued by the declaration of cash contribution, which consists of three parts: the upper part remains in the bank, the average (receipt) is transmitted to the cashier after receiving funds, the lower (order) is returned after the Bank has a relevant operation with bank statements .

To receive cash from the settlement account, LLC CenterTechform uses cash checks for issuing wages, travel expenses, and economic needs. The checkbook is issued at the request of the organization, and is stored in the safe.

In this case, the cashier fills the check, signs from the head and the chief accountant and on it receives cash in the bank. Then they come to the cashier at the receipt cash order. The receipt is issued to the cashier.

The scheme of document management for cash accounting on the current account is presented in Figure 2.5.

Figure 2.5 Document management scheme for consideration of funds on the current account

Account Register for Operations at the Settlement Account is the magazine

Order No. 2, it serves to reflect the loan revolutions in account 51 in the context of the corresponding accounts. Orders No. 2 magazine consists of orders-order No. 2 for accounting for accounts on account 51 and statements No. 2 for accounting for account debit operations 51.

The basis for filling these registers is the proven and processed extracts from the current account. Previously, the amount with the same corresponding accounts of each discharge is also being recorded and recorded in the organization-order and in the statement of the results. Magazine - Orders No. 2 is a monthly circulation register. After the month in the journal - the order, the accountant dismisses the amount of revolutions for the month, which is then transferred to the main book.

Before transferred to the main book, credit turns on the order magazine

№2 Accountant Checks with turnover of other orders for interconnected accounts. The loan is incurred by a total amount, at the same time all amounts that make up this turnover are recorded in the debit of relevant accounts. After transferring data, all entries in the orders are assigned by the Contractor and the Chief Accountant.

Analytical accounting.

Analytical account- This is a detailed, detailed accounting, reflecting a banking operation in all details. Objectives: 1 Fully, in detail and promptly reflect all banking operations on accounting accounts 2 to control them in essentially and in form, using the data of primary monetary documents.

Fixed assets (registers): 1 Facial accounts 2 cards 3 Operating journals, statements.

Personal accounts- These are the documents that are assigned to the name and number that should definitely define its belonging to a specific client and intended purpose. The number of the personal account consists of 20 characters: 1 first order account (3 first) 2 second-order account (2 of the following) 3 Currency code (3) 4 Protective key (1) 5 Number of structural unit (4) 6 Sequence number besides accounts accounting of income, costs and budget accounts (7).

The following information should be reflected in the personal account.

Facial account

Account number:

Name or purpose of the account:

Facial accounts are conducted on separate cards or sheets. The type of operation is the code assigned to each operation.

01- written off, credited on a payment order

02- payment request

03- Paid cash check

04- Received by cash announcement

05- According to payment requirement-behalf

06- collection order

07- Calculated check

08-accredited

09- According to the memorial (expenditure, arrival, cash) order

10- Document on repayment of the loan, except for named above

11- Document for issuing a loan, except those named above

12- credited on the basis of advice

13 - calculations using bank cards

The open accounts of the client are registered in the Special Book, in the registration book should contain data: 1 Date of opening of account 2 Date and number of the account of account Operation 3 Customer closing date 4 Name of the Client 5 Name of account 6 Profit account number 7 The procedure and frequency of issuance of account statements 8 Dota message tax authorities about opening account 9 Note

Accounting policies may be provided for maintaining a book of registration using computers, subject to the daily and annual settlement statement of newly open and closed accounts that are fed into separate departments. If necessary, a credit institution can lead several books. In the book to each second order account, individual pages are created, which are numbered, stretch and sealed. Facial accounts are written in two copies. The second instance is discharge and is intended for issuing or sending the client. Periodicity depends on the frequency of operations performed. Payments may be issued daily, weekly, monthly, monthly. According to the amounts carried out on the loan to extracts, documents (copies) should be attached.

Operational Journal (accounting magazine) Contains a set of operations performed by the Bank per day.

Vedomosti are the following species: 1 The statement of balances on the first and second order accounts, personal accounts, balance and off-balance sheet accounts are made up daily. 2 The statement of residues placed (attracted) funds.

Synthetic accounting.

Synthetic account- Generalized accounting. His goals: 1 Grouple analytical accounting data for certain features (second-order account) 2 Check the correctness of analytical accounting.

Main registers: 1 Daily negotiable statement 2 Daily balance.

Conductance Compiled on balance sheet and off-balance sheet accounts, the turnoves are given in three dimensions: 1 in rubles 2 in the root in ruble equivalent 3 final amount. Incoming and outgoing residues are given in the final amount, the negotiable statement is carried out programmatically.

Balance- The banking balance made daily must meet the requirements: 1 Complied with second order 2 for each second-order account of the amount of indicators in three copies of 3 results are displayed for each first-order account, according to the group of these accounts, by sections. The balance must be decorated in the form of a table. The title indicates the name of the CO, date, unit of measure and other data. Primary balances are compiled in rubles and pennies, consolidated in units indicated for reporting. The daily balance must be compiled on the next business day to 12 hours. Balance and negotiable statements are subscribed after their consideration by the head and chief accountant. The chief accountant before signing should verify all forms.

34) . Documentation, document management and organization of intrabank control.

Types of bank documents.

Cash documents-their appointment is reduced to the registration of the right of reception and issuing cash in rubles and foreign. These include: 1. Take and consumable cash orders 2. Cash check 3. Announcement on a cash contribution 4. Translucent statement 5. Special receipts (PD-4).

Settlement documents Used in non-cash settlements when collecting the payment for our supplied funds, when repaying obligations, debt to the budget and other creditors, when serving the Bank by the Bank, or when repaying their own debts. Views: 1. Payment order 2. Payment requirement 3. Check 4. Letter of credit 5. Collections.

Memorial (intrabank) documentsdiscovered by the Bank when issuing intangbank operations carried out: loans issued, interest accrued, revenues and disposal of fixed assets, accrual of salary, depreciation, when taking into account income and consumption. These include: 1. Memorial order 2. Paying order.

Document proof.

The working day is divided into two parts: 1. Operating day or operating time is the time, during which documents from customers are accepted 2. Working day.

The working day must be organized in such a way as to ensure timely processing of documents and daily preparation of the balance. The following requirements are presented to the organization of the day: 1. Documents received in the operational time must be taken to account on the same day 2. Documents received in outside operational time are recorded on accounts for the next business day 3. Payment of settlement and cash documents is made Within the range of funds on account or within "Overdraft" 4. Documents subject to reference to another bank must be shipped on the same day by mail, telegraph or electronic 5. Transferring documents to accounting, leading to the computing center should be carried out evenly 6. Reception The calculated documents on paper carriers are carried out by an accountant, which on all instances of the document lays stamps and signature.

7. Clients can submit documents on paper carriers, as well as in the form of electronic payment documents transmitted via communication channels (Internet, fax, etc.) whether on machine media.

The chief accountant is developing a document management schedule. Document flowthis is the order of consistent movement of documents, from the moment the operation occurs before it is complete. Stages:1. Document Document 2. Check 3. Signing 4. Reflection in account 5. Archiving.

Document Rules:1. The issuance of money from the cashier is carried out after the money is written off from the client's account 2. Money is accepted on the cashier, and then credited to the Customer's account 3. The money is credited to the recipient after they are written off from the payer's account.

Reception to the execution of documents of the client:documents must be completed in accordance with the requirements and regulatory acts of the Bank of Russia. The client is obliged to specify the appointment of payment in the text. Checks and payment orders are made by credit institutions within 10 days from the date of their discharge. Documents must contain a clear statement of the essence of the operation. Each document must have signatures of authorized persons who correspond to samples and print prints. The credit institution refuses to accept the document if the signatures and printing proved to be dubious or violated the requirement to fill the document. Making corrections in cash and bank documents are not allowed. Complaints on the actions of workers in credit institutions are made by customers specially dedicated persons or the chief accountant itself. In cash, expense cash orders are set by receipts of recipients, as well as marks about the presentation of a passport or another document certifying the person. Each of the documents on the basis of which accounting records are made must contain the following details.: 1. Designation of account numbers for debit and loan 2. Posting date 3. Signature of the responsible performer (sometimes controllers).

The overall characteristics of documents that ensure the execution of the terms of payment of the foreign trade contract. Appointment of documents on international calculations, their main content.

Documentary letter of credit: species, main content. Commodity Credit Documents: Warranty Letter for Commodity Letter; application for a commodity letter of credit; commodity letter of credit; notifications on a commodity letter of credit; Application for changing the commodity letter of credit.

Shaping Documents: Collection Order; Notification about the collection payment.

Documents under bank transfer: instructions, applications, bank transfer, payment order; Functions of documents, basic content.

Bank guarantees: payment and contractual. Bank traffic. Debt obligation.

Features of the use of checks, bills (simple, translated) in international commercial practice.

International Forms-Samples, Unified International Standard Forms of Payment Banking Documents. Recommendations MTP on the unification and standardization of payment-banking documents.

Practical lesson"Documents on payment and banking operations" ( form of study: full-time and correspondence) - working out practical skills in TIK

Using the data on the conditions of the foreign trade transaction proposed by the teacher, fill out the application form form on a commodity letter of credit, having previously studied the content of the relevant sections of the foreign trade contract.

Using data on payment conditions for the foreign trade contract, proposed by the teacher, fill out the promissory bill form.

After reading the structure and content of the packaging sheet, using the data on the conditions of the foreign trade transaction from paragraph 2, write an analytical note regarding the correctness of the design and filling out the proposed by the teacher of one of the payment-banking documents. When analyzing the structure and content of the proposed document, consider the recommendations of the MTP on the unification and standardization of payment-banking documents.

Tasks for independent work

Using the recommended literature, find the definitions of the following concepts: Instructions for bank transfer, payment order, collection order, collection of collection payment, warranty writing on a commodity letter of credit; application for a commodity letter of credit; commodity letter of credit; notifications on a commodity letter of credit; application for changing the commodity letter of credit; Bank transfer, bank traffic, simple bill, transfer bill, check, tax declaration.

Prepare reports with presentations on the following topics:

- a list of documents that ensure the implementation of currency and financial conditions of the contract;

The process of passing documents in the implementation of the accreditation form of calculations;

The process of passing documents in the implementation of the collection form of calculations;

Basic documents used in bank transfer.

3. Explore the features of the appeal of checks and bills (simple, translated). Prepare electronic copies of the translated bill and check.

4. Give the comparative characteristics of credit and collection forms of calculations. Explain the passage of documents in a documentary letter of credit and various types of collection.

Banking documentation is a set of documents that are written evidence of operations performed and substantiate their reflection in accounting.

Bank documentation include the following types of documents:

1. Documents of a policy character (orders, instructions, rules, circulars, etc.). They are intended for managers and bank employees who should take them to execution.

2. Credit and planned documents. These include credit and settlement documents, customer petitions, customer reporting materials, pledge agreements, insurance, etc.

3. Operational documentation. Based on these documents, employees of the accounting and operating department make monetary operations. This kind of documents include, for example, payment orders, avizo, memorial orders, etc.

4. Cash documents, i.e. Documents related to the reception and issuing cash.

5. Documents on intrabank operations (Vedomosti salary, advance reports, invoice).

The most common type of bank documents - monetary documents. Monetary documents come to banks from enterprises and institutions, other banks, and are also drawn up in a bank and contain the necessary information on the nature of operations to verify their legality and carry out bank control. All monetary documents on the nature of the reflected operations are divided into cash, memorial and off-balance sheets.

Cash documents are divided into profitable and consumables.. The acquisition of cash documents include an ad for a fee, profit-cash orders, receipt of money reception. Expendable cash documents include checks for money and expenditure and cash orders

Memorial documents are documents on non-cash settlementswho are divided into intrabank-memorial orders, memorial offbalance orders and documents that make up the client: a payment order, a requirement, letter of credit, etc.

Documents are compiled on standard blanks of the established form. Currently, the bulk of documents are issued on the computer

All documents have the following details: the name of the document, the No. and the name of the payer, its INN, the payer's current account, the details of the payer's bank, the name of the recipient, its INN, the details of the recipient and the recipient bank, the purpose of the payment, the payment amount (figures and in words). The document must be signed and it should be prints to print.

Accounting documents from customers accept accounting workers who check them and draw up, i.e. Put the date, signature and stamp.