Reception and issuance of money or non-cash transfers are carried out by the bank on the basis of documents special form, approved by him. Of these, the most common are: announcement for a cash contribution, check (cash), payment order, settlement check, payment request - order.
An announcement for cash deposits is issued when cash is deposited into the current account. The announcement consists of three parts. The upper part remains in the bank, the middle part (receipt) is given to the cashier. Bottom part The announcement (order) is also returned to the cashier, but only after the bank has carried out the corresponding operation and together with the bank statement.
Each of the three parts is marked with: the date from whom the money was received, the recipient's bank and the recipient, the purpose of the contribution. In the upper right corner of the first and second parts, the current account number and the amount are indicated in numbers. The same amount is written in words in the following order. The entry must begin close to the beginning of the space allocated for it with a capital letter. The remaining spaces on the field should be crossed out with a horizontal line.
The third part is filled out a little differently. In the order you need to indicate the code of the recipient bank and the amount of the loan (in the current account this amount will be debited, and in the bank - as a loan).
To receive cash, you must obtain a checkbook from the bank, for which you must fill out an application in the prescribed form.
Bank employees check the correctness of filling out the application, the consistency of the seal and signatures, put the details on the checks (name of the owner, current account number), write down the check numbers on the card with sample signatures of the client. The checkbook is issued from the bank's cash desk against a receipt on the application. If the check book is not received within 30 days, it will be cancelled.
A cash check pays money to the person named on the check. The chief accountant is not supposed to receive money by check, but if there is no other employee, then this must be confirmed by the corresponding inscription of the account owner on the card.
A cash check is an order from an enterprise to the bank to issue from the enterprise’s current account the amount of cash indicated in it, necessary for payment wages, benefits or pensions, travel expenses, expenses for business needs.
Settlement documents must meet the requirements of established standards and contain:
- - name of the settlement document;
- - number of the payment document, day, month, year of its issue;
- - number and name of the payer’s bank;
- - name of the payer, his bank account number and taxpayer identification number (TIN). (TIN is indicated before the name of the payer);
- - name of the recipient of funds, his bank account number, taxpayer identification number. Name of the recipient bank (not indicated on the check), bank number of the recipient of the funds;
- - purpose of payment (not indicated on the receipt);
- - payment amount, indicated in numbers and words;
- - the signature of the enterprise on the first copy of the payment document, regardless of the method of its production; a seal impression is also affixed to the first copy of the document.
Payment documents are accepted by the bank for execution if there are signatures officials who have the right to sign for settlement and cash transactions on bank accounts.
Settlement documents for transactions carried out by branches, representative offices, departments on behalf of legal entity, are signed by persons authorized by this legal entity.
Payment documents for transactions carried out by an entrepreneur without forming a legal entity are accepted for execution if there is one signature on them, indicated on the card, with a sample signature, without a seal.
Payment documents are accepted for execution regardless of their amount.
Payment orders, payment requests-orders are issued using technical means in one go as a carbon copy or by reproducing the originals in the number of copies required for all parties involved in the calculations.
Checks are written by hand using ink or ballpoint pen.
Blots and erasures in settlement documents are not allowed.
Payment orders represent an order from an organization given to the bank to transfer the corresponding amount from its current account to the current account of a supplier, financial authority or other organization. Payment orders can be local (when the accounts of the recipient and the payer are in the same bank), same-city (when they are in the same city, but in different banks) and non-resident (when the payer and recipient are in different cities). Nonresident payment orders can be postal or telegraphic.
A type of payment orders are payment requests - orders. They contain the supplier’s requirement to the buyer to pay for the goods and services received in accordance with the settlement and shipping documents sent to the payer’s bank.
Payment of payment requests - orders can be carried out with or without acceptance.
The emphasis in the calculations means the payer's consent to payment. Acceptance of requirements can be subsequent or preliminary.
With preliminary acceptance, the bank debits funds from the payer’s account if he does not refuse acceptance within the prescribed period. With subsequent acceptance, the payer's bank pays the payment request immediately after its receipt. If the payer refuses to accept within the established period, the bank immediately restores the payment amount in the payer’s account and debits it from the recipient’s account. The bank accepts subsequent refusals to accept non-resident and same-resident claims within three business days after the request is received by the payer’s bank.
The requirement is presented to the bank in triplicate for non-resident payments, and in four copies for same-resident payments.
The payer has the right to refuse to accept the invoice for the full amount in cases where the supplier ships products that were not ordered, of poor quality, non-standard, incomplete, early delivery of goods or early provision of services, etc. Partial refusal of acceptance may occur if the supplier violates prices, discounts, or makes arithmetic errors in a request or in a shipping document, receipt of a part of unordered, substandard, non-standard products, etc.
For an unjustified refusal to accept a decision of an arbitration court, the buyer may be held financially liable.
If the payment request-order is accepted, the buyer's bank branch notifies the supplier's bank branch of the buyer's payment of the settlement document. The payment amount is credited by the supplier's bank branch to the supplier's current or other account.
Scheme of document flow when calculating payment requests using preliminary acceptance.
The advantage of the acceptance form of settlements with payment requests is that it allows the payer to control the supplier’s compliance with the conditions stipulated by the contracts. Its disadvantage is the relatively slow receipt of funds to the supplier's account (3 days for acceptance and double postal mileage).
Settlements with payment requests-orders can be carried out without their acceptance. For example, claims for gas, water, electricity and thermal energy, sewerage, telephone use, postal and telegraph and some other services.
The letter of credit form of payment is used in two cases: when it is established by the contract, and when the supplier transfers the buyer to this form of payment in accordance with the provisions on the supply of industrial and technical products and consumer goods.
The peculiarity of the letter of credit form of payment is that payment of payment documents is made at the location of the supplier immediately after shipment of the products.
A letter of credit is an order from a branch of the buyer's bank to a branch of the supplier's bank to open a special letter of credit account for immediate payment to the supplier on the terms specified in the letter of credit application and within the amount specified in the application.
Each letter of credit is intended for settlements with only one supplier and is issued for the period specified in the agreement, which can be extended by agreement of the supplier and buyer.
Payment under the letter of credit is made during its validity period at the supplier's bank in the full amount of the letter of credit or in parts against the registers of accounts and transport or acceptance documents submitted by the supplier certifying the shipment of the goods. Registers of accounts must be submitted by the supplier to the bank institution servicing him, as a rule, the next day after shipment (release).
The letter of credit is accounted for on account 55 “Special accounts in banks”, subaccount 1 “Letter of credit”.
A letter of credit can be issued at the expense of one’s own funds and at the expense of a bank loan. In the first case, the issuance of a letter of credit is documented using the following accounting entry:
Debit account 55 “Special accounts in banks”, subaccount 1 “Letters of credit”, Credit account 51 “Current account”.
When a letter of credit is issued against a bank loan, the following entry is made:
Debit account 55 “Special accounts in banks”, subaccount 1 “Letters of credit”, Credit account 66 “Settlements for short-term loans and borrowings”.
Payment of supplier invoices from a letter of credit account is recorded using the following entry:
Debit account 60 “Settlements with suppliers and contractors”, Credit account 55 “Special accounts in banks”, subaccount 1 “Letters of credit”.
The balance of the unused letter of credit is returned to the buyer company and credited to the current account if the letter of credit is issued at the expense of one’s own funds, or transferred to repay the loan debt if the letter of credit is issued at the expense of a bank loan.
The disadvantages of the letter of credit form of payment include the freezing of buyer funds for the period of validity of the letter of credit until its actual use, as well as the possibility of delaying the shipment of products by the supplier until the receipt of the letter of credit. At the same time, it guarantees immediate payment of supplier invoices and promotes compliance with settlement and payment discipline.
A settlement check contains a written order from the account owner (check drawer) to the bank servicing him to transfer the amount of money indicated in the check from his account to the account of the recipient of the funds (check holder). This form of payment in recent years is increasingly used in single-city settlements (especially for settlements with transport organizations).
There are checks from limited and non-limited check books. Limited check books are issued for settlements with only one supplier or contractor. The limit amount and validity period of the book should be limited.
Upon receipt of goods (provision of services), the payer writes out a check from the book and transfers it to the representative of the supplier or contractor, who becomes the check holder. The check holder presents the issued check to his bank office, usually the next day from the date of issue, for crediting the money to his current account.
The deposit of funds when issuing check books from the payer is accounted for in account 55 “Special accounts in banks”, sub-account 2 “Check books” from the credit of accounts 51 “Current account”, 66 “Settlements for short-term loans and borrowings”. As debts are paid by checks, they are written off from the credit of account 55 to the debit of account 76 “Settlements with various debtors and creditors” and other similar accounts.
Payments in the order of scheduled payments are made in cases where stable economic and settlement relations have developed between suppliers and buyers, and deliveries are regular. The essence of this form is that the buyer pays for incoming goods in equal amounts within the time limits established by the agreement between suppliers and buyers (usually no less than 5 days later). Payment documents for this form of payment can be issued both by the recipient (payment requests-orders) and by the payer (orders, checks). The parties periodically clarify the status of settlements and recalculate based on the actual supply of goods.
Buyers reflect settlements in the order of scheduled payments on account 60 “Settlements with suppliers and contractors”, suppliers - on account 62 “Settlements with buyers and customers”.
Revenue received in the order of scheduled payments is recorded as follows:
Debit of account 51 “Current account”, Credit of account 62 “Settlements with buyers and customers”.
There is such a form of settlements as settlements based on the offset of mutual claims. With this form of settlement, mutual claims and obligations of debtors and creditors to each other are repaid in equal amounts and only the difference is paid in the prescribed manner.
Mutual settlements can be one-time or permanent, between two organizations or a group of them. The terms and procedure for settlements are established by agreement of the parties between the organizations in agreement with the establishment of the bank. current account accounting entry
The enterprise periodically (daily or at other times established by the bank) receives an extract from the current account from the bank, i.e. list of his productions reporting period operations. 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 personal account of the enterprise 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 debit balance of the current account. And write-offs are on the loan. An extract from a current account has certain indicators, some of which are coded by the bank, and the same codes are used by enterprises.
Financial transactions of the enterprise, documented by payment and other bank settlement documents, are coded in the statement, i.e. receive the code (digital code) set for this operation:
- 01 - payment order;
- 02 - payment request - order;
- 03 - cash check (receipt of cash from a current account to the cashier)
- 04 - settlement check;
- 05 - letter of credit;
- 06 - memorial order;
- 07 - loan repayment;
- 08 - issuance of a limit checkbook;
- 09 - bank order to regulate special loan accounts and accounts for payment documents in transit;
- 10 - write-off of interest on the loan received.
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 76 “Settlements with various debtors and creditors” subaccount 2, and the bank is immediately notified of such amounts in order to make corrections. 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 amount of transactions 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 traffic control cash, automation of 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 estimates is organized by item. The grouping of amounts by item is carried out in sheets - transcripts, which are opened monthly in the context of accounts, workshops and are filled out according to the documents for the corresponding order journals.
Transactions on current accounts are executed in accordance with the Regulations of the Central Bank of Russia dated October 3, 2002 No. 2-P “On non-cash payments in Russian Federation" (as amended on December 12, 2011).
The current account receives funds for sold products, work and services, credits, loans and other transfers. Almost all payments to the organization are made from the current account, i.e. payment to suppliers, repayment of debts to the budget, social insurance authorities, Pension fund, receiving money to the cash desk for the payment of wages, travel allowances and business expenses.
To document these operations, the following settlement documents are provided:
ü for cash payments: cash checks and an announcement for cash contributions;
ü for non-cash payments: payment orders, payment requests, collection orders.
Announcement for cash payment means an order for an organization to accept cash into its current account, filled out in one copy indicating the source of the contribution of funds (Regulation of the Central Bank of the Russian Federation dated April 24, 2008 No. 318-P “On the procedure for conducting cash transactions and the rules for storage, transportation and collection of banknotes and coins Bank of Russia in credit institutions on the territory of the Russian Federation" as amended on 02/07/2012). The announcement for a cash contribution consists of three parts: advertisements , compiled by the client (cashier) and remaining in the bank for accounting purposes of received funds; receipts issued by the bank for delivery to the client (cashier); warrants , attached to the bank statement issued to the client (cashier).
The bank issues cash from a current account for wages, benefits, and travel expenses for business needs on the basis of cash checks. Cash check - this is an order to the organization to issue the amount indicated in the check in cash from its current account. A check consists directly of a check and a counterfoil. Checkbooks are obtained from the bank upon application of the account holder; a checkbook consists of sheets - checks. The cash receipt indicates the amount of money, the recipient, his passport details, and the intended purpose of the money. Signed by the manager and chief accountant and sealed. On the back of the check you must indicate the purpose of the amounts withdrawn from the account. In some cases, it is possible to cash checks without specifying expense items. If necessary, the bank may request additional documents from the organization confirming the validity of the expense items indicated in the check. Funds received by check go to the organization's cash desk.
The bank carries out transactions for crediting amounts to or debiting from a current account on the basis of written orders from the owners of the current account (cash checks, announcements for cash deposits, payment requests) or with their consent (payment of payment requests from suppliers and contractors).
Exceptions are payments collected in an indisputable manner by decision of the State Arbitration Court, court or financial authorities. In an indisputable manner, payments not made on time to the state budget, extra-budgetary funds, social funds, for customs procedures, payments under executive and equivalent documents are written off from the organization’s accounts.
The bank maintains a personal account under the organization's current account and notifies the organization of all transactions performed with an extract from the personal account. All payment documents on the basis of which funds are written off or credited to the current account are attached to the statement. From the current account, the bank pays the obligations, expenses and instructions of the organization made through non-cash payments, and also issues funds for wages and current business needs. Bills of energy, heat supply and water supply and sewerage organizations are paid without acceptance.
The bank regularly informs the organization that has an account with it about the status of its current account using statements. Every day or at other times established by agreement with the organization, the bank issues to it extracts from its current account with supporting documents attached. The statement indicates the initial and final balances on the current account and the amount of transactions reflected in the account. The accounting department checks the correctness of the amounts indicated in the statement, and if an error is detected, it immediately notifies the bank. Disputed amounts can be protested within 10 days from the date of receipt of the statement. The bank statement is usually processed by the chief accountant, and he checks the attached documents with the records in the statement. By preserving the funds of organizations, the bank considers itself a debtor of the organizations, its accounts payable. Therefore, the bank records the balance of funds and receipts to current accounts as a loan, and the decrease in its debt, i.e. write-off of cash advances - by debit. When processing statements, the chief accountant must remember this feature and record the credited amounts and the balance on the debit side of current accounts, and write-offs on the credit side.
In order for the bank to meet the organization’s cash needs, the organization fills out cash plan– a document with an approximate indication of the timing and volume of depositing funds into the current account and withdrawing them from the current account. The fact is that the bank must be ready to issue the organization large sum, for example, for the needs of paying wages.
The issuance and transfer of funds from the current 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).
Current account transactions are documented with the following documents:
An announcement for a cash contribution is issued when money is deposited from the cash register into the organization’s current account;
A 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 settlement account to the recipient's settlement account;
Payment order. A payment order is a settlement document containing an order from the account owner (payer) to the bank serving him to transfer a certain amount of money to the recipient's account opened in this or another bank.
Payment orders can be used to make: transfers of funds for goods supplied, work performed, services rendered; transfers of funds to budgets of all levels; transfer of funds for the purpose of returning/placing credits (loans)/deposits and paying interest on them; transfers according to orders individuals or in favor of individuals (including without opening an account); transfer of funds for other purposes, provided for by law or an agreement.
Payment orders are used to settle payments: for contributions to the budget, with insurance authorities and social security, when transferring wages to employees’ bank accounts, when paying off debts, for preliminary and subsequent payment of bills for inventory, work performed and services.
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 also periodically receives from the bank an extract from the current account containing the transactions made, 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 for current accounts.
Synthetic and analytical accounting of current account transactions.
To generate information about the availability and flow of funds in the currency of the Russian Federation on the organization’s current accounts, the Chart of Accounts provides for account 51 “Settlement Accounts”. The account balance shows the availability of funds in the organization's current accounts at the beginning and end of the month. The debit of the account reflects the receipt of funds to the organization's current accounts. The credit of the account reflects the debiting of funds from the organization's current accounts.
If an organization has several current accounts, analytical accounting for account 51 “Settlement accounts” is maintained for each current account.
Transactions on the current account are reflected in accounting on the basis of bank statements on the current account and monetary settlement documents attached to them.
Bank account statements are issued against a receipt in the organization's personal account to persons having the right of first and second signature, or to their representatives by proxy. At the request of the client, statements can be issued through a P.O. box.
On the day the statement is received, the accountant checks the correctness of the entries in the current account based on the attached documents and enters the corresponding account number in its margins against each transaction. If supporting monetary settlement documents (payment orders, bank memorial orders, etc.) are not attached to the bank statement, then the amounts indicated in it are prohibited from being taken into account.
If an error is discovered in the statement, the client is obliged to notify the bank in writing within 20 days after receiving it.
In case of loss of account statements, a duplicate is issued with the written permission of the bank manager upon application of the client, which explains the reasons for the loss of documents.
A bank statement from a current account replaces the analytical accounting register. Checked and processed statements are the basis for entries in the accounting accounts.
Bank statements must be kept with payment documents on the receipt and expenditure of funds.
Typical accounting entries for accounting of funds in the current account are given in table. 7.2.
MOMSKAYA ACADEMY OF THE MIA OF RUSSIA
Department of Economic Theory and Financial Law
I APPROVED
Head of the Department
economic theory and financial law
Ph.D., Associate Professor, Police Colonel I.P. Belozerov
______________________
Surikova L.A.
INDUSTRY FEATURES OF WORKING WITH DOCUMENTS WHEN DETECTING AND INVESTIGATING ECONOMIC CRIMES
Time – 10 hours
Specialty 030505.65 Law enforcement
Reviewers:
Zavalnikova. N.A. – Ph.D., Associate Professor, Academy of the Ministry of Finance of Russia;
Lavrentieva G.A.– Ph.D., Associate Professor of the Omsk Academy of the Ministry of Internal Affairs of Russia.
The lecture on the discipline “Forensic Accounting” was discussed and approved at the meeting of the Department of Economic Theory and Financial Law on June 25
2007, protocol No. 13.
PLAN
Introduction
§1. Documentation of basic business transactions in industrial enterprises.
§2. Registration of business transactions with accounting documents in wholesale trade enterprises.
§3. Documentation of business transactions in retail enterprises.
§4. Features of accounting for business transactions in public catering establishments.
Conclusion
References
Introduction
In various spheres and sectors of the economy, documenting business transactions has its own characteristics and rules. The forms of primary documents, as well as methods (methods) for identifying criminal activity, are specific.
The purpose of this lecture is to study the specifics of registration of business transactions in various industries economy.
Question 1: Documentation of basic business transactions in industrial enterprises.
The main business operations in any industry are divided into the following types:
A) Operations related to measuring and recording labor costs and payroll.
B) Operations related to the acquisition and expenditure of inventory.
C) Operations related to production, release of products and sale of finished products.
D) Transactions with funds.
Let's consider the most important of them:
Documentation of business transactions related to the measurement and recording of labor costs and payroll.
Each enterprise, according to the staffing table, has a certain composition and number of employees. Accounting for the number of employees, working hours and hours worked is carried out on the basis of primary documents. A personal card in form No. T-2 is filled out for each employee. Information about the number of days and hours worked, output and other data is taken from work sheets, reports, output sheets, payroll sheets and special employee cards, systematized in a certain way. For example, to record working time, a time sheet is used (form No. T-12 or T-13), which is maintained directly in the departments of the enterprise. With its help, information is obtained about the time worked and days and hours not worked for various reasons, and ongoing monitoring of going to work, compliance with the rules of arrival and departure, and the state of labor discipline is ensured. Absenteeism or lateness to work good reasons are drawn up with the following documents: certificates of temporary disability, certificates of fulfillment of state and public duties, etc. These documents are handed over to timekeepers and, after being marked on the timesheet, are transferred to the accounting department for settlements with employees.
Overtime work allowed in the established order is recorded in the lists by foremen and controlled by timekeepers. Downtime is established according to downtime sheets, which are signed by the workshop administration.
Intra-shift downtime for reasons is taken into account based on photographs of workplaces and other indicators about downtime. Working time costs are grouped according to the following criteria: time worked, paid time not worked and unpaid time not worked. Indicators grouped for the month on the basis of time sheets characterize the labor resources for the enterprise as a whole. Among the most important indicators reflecting labor costs are labor standards that characterize product output. Labor standards are understood as standards: output, time, service, number, established for workers in accordance with the achieved level of equipment, technology, organization of production and labor.
The production rate measures the specified amount of work to be completed per unit of working time.
The production accounting system depends on the organization of production and labor standards, technological process, the use of rational methods for collecting this information, from the wage system and the method of accepting work.
In mass production, the labor of workers is organized in teams that perform a certain cycle of work. Acceptance of products is carried out, as a rule, according to the final operation (product, unit, technologically separate process). But there is also an operational system for accounting production (accounting for the fulfillment of production standards, time standards or service standards). In serial production, output and earnings are recorded mainly in shift work report.
Many enterprises with a serial nature of production use the system instead of shift reports or in combination with them route maps (sheets) opened for each batch of parts or assembly of parts. They are issued by the production service and accompany the corresponding batch of parts until the end of their production.
In single and small-scale production, one-time documents are often used - outfits, recording the team’s performance of certain work. Some enterprises of this type, instead of orders, use monthly accumulative documents in the form personal accounts of production, which reduces the flow of documents.
The main forms of remuneration are: time-based and piece-rate. Each of them has its own varieties: simple time-based, time-based bonus, direct piecework, piecework-bonus, piecework-progressive, indirect piecework.
At time-based wages are accrued for a certain amount of time worked, regardless of the volume of work performed. It consists of payment at tariff rates for workers and official salaries for employees, additional payments for working conditions and professional skills. At piecework remuneration, the amount of earnings depends on the quantity of manufactured products (work performed or services provided) in accordance with established piece rates. In addition to piecework time payment, lump sum form of remuneration, based on determining the total earnings for performing certain stages of work or manufacturing certain products
All primary documents on the production of products, performance of work and provision of services, which record the costs of labor and working time, are submitted to the accounting department, where wages are credited on their basis. Documents summarizing data on wages due and payable are called settlement (settlement and payment) and payroll statements. The payroll sheet consists of 4 sections.
Section I indicates your full name. workers, their personnel numbers.
In Section II: salary calculation (i.e. all types of accruals).
Section III contains all types of deductions (taxes, loans, insurance).
In Section IV: salary due for payment.
The practice of law enforcement agencies shows that in documents recording labor costs and payroll, forgeries are often committed in order to steal funds. The most common of these forgeries are:
1) notes in orders for work performed or services rendered;
2) drawing up completely false documents for work that was not actually performed;
3) inclusion of fictitious persons in payroll statements;
4) additions to payrolls;
5) theft of deposited amounts, etc.
To identify these abuses, it is necessary to apply all methods of studying accounting documents, as well as methods of documentary and actual control.
Operations related to the acquisition and expenditure of inventory.
An important role in ensuring the organization of material accounting, as well as in ensuring the safety of inventory items, is played by the correct and timely registration of their movement with primary accounting documents. Monitoring the implementation of the logistics plan under contracts, the timely receipt and receipt of materials is carried out by the supply service. For this purpose, supply departments maintain operational records of the implementation of supply contracts, where they note the fulfillment of the terms of the contract for the supply of materials by assortment, quantity, price, and shipment dates. Accounting exercises control over the organization of this operational accounting. Material assets arriving at the enterprise are documented with primary documents in the following order. Supplier, simultaneously with the shipment of products. Sends settlement and other accompanying documents to the buyer - payment request(in two copies: one directly to the buyer, the other through the bank), waybill, receipt for the railway waybill. Settlement and other documents related to the receipt of materials are received by the responsible supply executive, where they are checked for correctness and then transferred to the accounting department. In addition, the supply service monitors the receipt of goods and their search. For this purpose they conduct log of incoming cargo. It records the registration number, date of entry, name of the supplier, date and number of the transport document, number, date and amount of the invoice, type of cargo, number and date of the receipt order or act of acceptance of the cargo search request. In the notes, a note is made about payment of the invoice or refusal to accept. Verified payment requests from the supply service are transferred to the accounting department, and receipts from transport organizations– forwarder for receiving and delivering materials. In the accounting department, the forwarder is issued power of attorney to receive the cargo. The power of attorney is a strict reporting form. Its issuance is recorded in special magazine. In accordance with these documents, the forwarder accepts at the station or directly from the supplier the arrived material assets by number of pieces and weight. If signs are detected that raise doubts about the safety of the cargo, when accepting the cargo from the transport organization, it may require an inspection of the cargo and a commission for its acceptance. The commission should include: a freight forwarder, a representative of a transport organization, a representative of a disinterested organization. In case of detection of shortage of places or weight, damage to containers, damage to materials, commercial act, which serves as the basis for filing claims against the transport organization or supplier. To receive material assets from the warehouse of out-of-town suppliers, the forwarder is issued outfit and power of attorney, which indicate the list of materials to be received. The materials accepted by the storekeeper are formalized receipt orders. In cases where the quantity and quality of materials arriving at the warehouse do not correspond to the supplier’s invoice data, the material is accepted by a commission, registering materials acceptance certificate, which serves as the basis for making claims to the supplier. A representative of the supplier or a representative of a disinterested organization is invited to join the commission. An act is also drawn up when accepting materials received by the enterprise without a supplier’s invoice (uninvoiced deliveries). If transportation of materials is carried out by road, then the primary document is used waybill, which is compiled by the shipper in four copies. The first of them serves as the basis for writing off materials from the shipper; the second – for the receipt of materials by the recipient; the third is intended for settlements with the motor transport organization and is an attachment to the invoice for payment for the transportation of valuables; the fourth is the basis for accounting for transport work and is attached to waybill.
Receipt of materials to the warehouse self-made, production waste, materials remaining from the write-off of fixed assets, draw up invoices for internal movement of materials, which are issued by delivery shops in 2 copies. One copy is the basis for writing off materials from the delivery workshop, the second is sent to the warehouse and used as a receipt document. The consumption of materials released for production and other needs is recorded limit-fence cards. They are issued in duplicate for one or more types of materials and, as a rule, for a period of one month. The limit and intake card indicates: the type of operation, the number of the warehouse that issues the materials, the receiving workshop, the item number and name of the materials being sold, the unit of measurement and the limit on the monthly consumption of materials.
One copy of the limit-fencing card is handed over to the receiving workshop, the other to the warehouse. The storekeeper records the amount of material issued and the remaining limit in both copies of the card and signs the card for the recipient workshop. The workshop representative signs for receipt of materials on a card located in the warehouse.
Materials are released from the warehouse within the established limit. Excessive supply of materials and replacement of one material with another is formalized by issuing a separate requirements-invoice. When replacing a material, an entry is made in the material limit card: “Replacement, see requirement No.__” and the remainder of the limit is reduced.
If materials are released from the warehouse infrequently, then the release is issued requirement-invoice. The requirements are written by the receiving workshops in 2 copies. One of them, with a receipt from the storekeeper, remains in the workshop, the second, with a receipt from the recipient, remains with the storekeeper.
The release of materials to third-party organizations or their own farms located outside the enterprise is formalized invoices for the release of materials to third parties. They are issued by the supply service in 2 copies on the basis of orders, contracts and other documents. The primary copy of the invoice remains in the warehouse and is the basis for accounting for materials, the second is transferred to the recipient of the materials.
When transporting materials by road, a consignment note is used instead of a consignment note.
On the established days, documents on the receipt and consumption of materials are submitted to the accounting department of the enterprise according to register of acceptance and delivery of documents, compiled in 2 copies. The first of them is handed over to the accounting department against the accountant's signature on the second copy, the second remains in the warehouse.
Accounting for materials in the warehouse is carried out by the manager. warehouse, which is the financially responsible person. Agreement with the storekeeper standard contract on full individual financial responsibility.
Accounting for movement and residues of materials is carried out in materials accounting cards. A separate card is opened for each item number. This accounting, called varietal accounting, is carried out only in kind. The cards are opened in the accounting department and the following data is entered into them: warehouse number, names of materials, their brand, grade, size, unit of measurement, item number, registration price and limit. After this, the cards are transferred to the warehouse, where the storekeeper fills out the columns for receipt, consumption and balance of materials. The storekeeper makes entries in the cards on the basis of primary documents (receipt orders, requirements, invoices, etc.) on the day of the transactions. After each entry, the remaining materials are displayed. Keeping records of materials is also allowed in grade accounting book, which contains the same details as the warehouse card.
Primary documents, after recording their data in materials accounting cards, are transferred to the accounting department. The delivery of documents is documented in a register, which indicates the name and numbers of the documents being submitted.
In accounting, accounting for material assets can be organized in two ways:
1. Quantitative-total, in which the accounting department opens analytical accounting cards for each type and grade of materials, in which, based on primary documents, all operations regarding the receipt and consumption of materials are recorded. These cards differ from warehouse accounting cards only in that they record materials not only in kind, but also in monetary terms. At the end of the month, based on the total data from the cards, they make up varietal quantitative and total turnover sheets analytical accounting and compare them with turnovers and balances on the corresponding synthetic accounts and data from warehouse accounting cards.
2. Operational accounting or balance method of accounting for materials. With this method, accounting does not duplicate warehouse sort accounting either in analytical accounting cards or in selective statements, but uses cards for accounting materials maintained in the warehouse as analytical accounting registers.
Operations related to production, release of products and sale of finished products.
Accounting for production costs is carried out on the active account “Main production”. The basis for writing off costs are documents on the calculation of wages and consumption of materials. These costs are the main element of the cost of products. Cost price products (works, services) is a valuation of products used in the production process natural resources, means and objects of labor, services of other organizations and remuneration of workers.
The composition of costs included in the cost of production is established centrally.
The organization of production cost accounting is influenced by the types of activities, the nature of production and products produced, the management structure and the size of the enterprise.
Currently, the current accounting regulations (Chart of Accounts and Instructions for its Application) provide for two options for accounting for product output:
According to the first In this option, the actual production cost of finished products is determined on the Main Production account and charged to the credit of this Finished Products account.
On the second In this option, the actual cost is determined on the Main Production account and debited to the Production Output account.
Receipts of finished products from the workshop to the warehouse are processed delivery invoices. At the finished products warehouse, analytical accounting is maintained for individual items of finished products based on warehouse accounting cards, similar to maintaining materials.
The release of products from production is formalized acceptance notes, specifications, acceptance certificates. They are usually issued in two copies, one of which is intended for the deliverer, and the other remains in the warehouse. Finished products in accounting can be assessed in several ways:
According to the actual production cost of the product, equal, respectively, to the sum of all costs for its production;
At planned production cost. At the same time, deviations of the actual production cost for the reporting month from the planned (standard) cost are determined and separately taken into account;
At discounted prices. In this case, the difference between the actual cost and the accounting price is taken into account separately;
At sales (market) prices and tariffs (without value added tax);
For direct items of expenses or reduced cost.
Products sold are issued invoice order or other document ( notice of dispatch, release order), which indicate the name, item number, grade, size, number of packages, products, name and address of the recipient. Based on the document on actual release (shipment), a payment order (invoice-payment order) is issued in several copies. One of them, accompanied by transport documents, is transferred (sent) to the buyer for payment, and the other is attached to the documents when transferring them to the bank for collection.
Transactions with funds.
Cash payments are made either in the form of non-cash payments or in cash. Non-cash payments in a developed market economy are carried out using payment orders and other payment documents, as well as bills and checks that replace cash, through transfers to clients' current and bank accounts.
To account for cash and settlement transactions, a system of accounting accounts is used, combined into the sections “Cash” and “Settlements”. They include cash accounts, settlement accounts, currency and special accounts, monetary documents, transfers in transit and all types of internal and external settlements of the organization.
Of all transactions related to funds, we will consider three main forms:
1. cash transactions;
2. transactions on the current account;
3. transactions with accountable amounts.
All operations for accepting and issuing funds are performed by the cashier, who bears full financial responsibility for the safety of the valuables accepted by him. The management of the enterprise enters into an agreement with the cashier on full financial responsibility. If damage is caused to the organization, either as a result of intentional actions or as a result of negligent or dishonest performance of his duties, the cashier is obliged to compensate for the damage.
The organization's cash desk receives cash and banknotes from a bank account, as well as as a result of cash payments for inventory items and services, when returning previously issued amounts, etc.
It is allowed to store small amounts at the company's cash desk, within the limit established by the bank. The limit is the maximum amount of cash on hand. The size of the limit depends on the volume of average monthly cash expenditures of the enterprise for business needs. In excess of the established limit, the enterprise has the right to store funds only for issuing wages within three days from the date of receipt of this money at the bank institution. After this period, unpaid wages must be deposited into a bank account.
To receive money from a bank account, the bank institution issues a checkbook to the organization. The check indicates the purpose of the required amount (for wages, business expenses). The tear-off part of the check remains in the bank, and the organization retains the counterfoil of the check indicating the amount received. The check must be signed by the manager and chief. accountant of the enterprise, and their signatures are sealed. The bank institution (where the organization's current account is located) has samples of the signature of the head and chief. the company's accountant, as well as a sample of the company's seal. When the organization presents a check, all signatures and seal impressions are checked against the sample card stored in the bank. The damaged check is not thrown away, but crossed out and pasted into the checkbook.
Acceptance of cash is formalized by a cash receipt order, which is signed by Ch. accountant and cashier. Cash orders must be filled out legibly and neatly in ink. No corrections are allowed. In the receipt order, in addition to the number, date, amount, they indicate why the money was received (receipt of funds from the bank, payment for products or services, return of accountable amounts, etc.).
Cash issuance from the cash desk is carried out according to cash receipt orders or properly executed pay slips, invoices, applications with a special stamp applied to them, replacing the cash receipt order. Documents for issue are issued by the accounting department. They must be signed by the manager and chief. company accountant.
All cash orders, after they are executed, are canceled with a “Received” or “Paid” stamp indicating the date.
Accounting for the movement of money in the cash register is kept by the cashier in the cash book. This book must be bound, numbered and sealed with a wax seal. Entries in the cash book are usually made in duplicate using carbon paper. The second copies of the sheets are tear-off and serve as the cashier’s report. Control over the correct maintenance of the cash book is entrusted to the chief accountant. At the end of the working day, the cashier calculates the results of transactions for the receipt and expenditure of money in the cash register, displays the balance of cash on the next date and transfers to the accounting department a tear-off sheet of the cash book with receipt and expenditure documents, against a receipt in the cash book.
The organization's funds, both its own and borrowed, with the exception of carryover cash balances, are required to be kept in bank accounts by organizations.
To formalize the opening of settlement and current accounts in a bank, an application for opening an account in the established form, a document certifying the fact of creation and registration of the organization, a copy of the approved charter, a card with sample signatures of the manager and chapter. accountant, sample signature, certificate of registration with the Pension and other extra-budgetary funds and certificate of tax registration. The movement of funds in the current account is documented by payment (bank) documents. These include: announcements about the contribution of money, checks, payment orders, etc. The announcement about the contribution of money formalizes the delivery of cash (share contributions in cash, the balance of unpaid wages, proceeds from the sale of material assets deposited in the cash register, etc. ). The bank issues a receipt to the client to confirm the receipt of money.
Every day or within a time period agreed with the organization, the bank issues to the organization statements from the current account with supporting documents attached. The statements indicate the balance of funds at the beginning of the day, the date, the amount of each transaction, and the numbers of the primary documents. Based on these statements, the organization makes entries for the entire synthetic account “Current Account”.
Advances for administrative and business expenses are issued for a period of 10 days.
Within the time limits established by the organization, accountable persons must report on the use of the amounts received. The advance report, together with the primary documents attached to it, is submitted to the accounting department. Unused cash balances are handed over to the cash register, and purchased valuables are placed in the warehouse.
The accounting department checks the advance reports of accountable persons and the documents attached to them in form and substance. Special attention allocated for travel expenses, for which norms are established for reimbursement of daily allowances and rental housing. The accounting department is obliged to check the legality of the business trip, the validity of the expenses incurred according to the advance report, and their compliance with the established payment standards.
The head of the organization is given the right to reimburse combined expenses in excess of these norms, about which the head gives written permission on the expense report.
To record settlements with accountable persons, a special journal order is maintained for the credit of the “Settlements with accountable persons” account.
Question 2. Registration of business transactions with accounting documents in wholesale trade enterprises.
In the conditions of formation of market relations, new forms of trade arise and old forms of trade are improved.
Currently, there are three types of trade:
A) wholesale trade;
B) trade through intermediary enterprises and organizations;
B) retail trade.
Retail trade has a wide network of enterprises: shops, sales tents, kiosks.
The most important condition for ensuring the safety of valuables in trade is the organization of financial responsibility for them. Material liability for inventory items can be individual or collective. At the same time, the administration of the trading enterprise enters into an agreement on full financial responsibility with all trade employees who take material assets under their responsibility.
Collective (team) financial responsibility is introduced with the voluntary consent of team members. The brigade team bears full financial responsibility for the valuables entrusted to it. If the shortage of valuables occurs due to the fault of the team, the team members compensate for the damage in proportion to the tariff rate and the actual time worked. Team members have the right to participate in the acceptance of incoming valuables, in inventories, and to declare the removal of workers who do not inspire confidence.
Individual financial responsibility can be assigned to the head of a trading enterprise or his deputy, as well as to the manager. departments, head sections, head warehouses, sellers, cashiers and forwarders.
Unlike industry, the content of accounting in trade is determined mainly by transactions involving the circulation of goods, as well as related income and expenses.
Wholesale turnover in trade consists of the acceptance of goods from suppliers and the sale of these goods to buyers - retail enterprises.
Documentation of receipt of goods from suppliers does not differ from the procedure adopted in industrial enterprises. The same can be said about the registration of transactions for the sale of goods.
When keeping records in wholesale trade enterprises, special attention should be paid to the prices applied. When goods are supplied by the manufacturer or goods are supplied through intermediaries, free retail prices are formed from the purchase price and the wholesale or supply and sales markup as agreed with the seller (retail trade organization).
The wholesale or supply and sales markup includes distribution costs, including transportation costs. These markups are limited to trade markups, which include markups of all intermediary organizations and value added tax on the free selling (wholesale) price.
Free selling prices and wholesale prices are recorded in the approval protocol, which is signed by the heads of the manufacturing enterprise and the consumer enterprise. This document is called: Protocol for agreeing on free selling prices for consumer goods subject to sale at free retail prices. Theft of material assets in wholesale trade enterprises occurs in two main stages:
1) Creation of surplus inventory in various ways.
2) Withdrawal of created surpluses through the sale of goods in the wholesale enterprise itself, or through retail network enterprises.
In the most important ways to identify abuse and theft of material assets in wholesale trade enterprises are methods of restoring quantitative-total and quantitative-varietal accounting.
Method for restoring quantitative and total accounting applies in cases where quantitative accounting was not carried out in the enterprise at all, as well as in cases where it is established that the quantitative accounting card file in a given wholesale enterprise was kept and preserved, but some of the records made in it do not correspond to the primary documents.
The need to restore quantitative and total accounting arises in cases where the analytical accounting maintained in a wholesale trade enterprise, due to objective reasons, cannot be trusted.
In order to restore quantitative and total accounting, for each name of material assets, a card for restoring quantitative and total accounting is opened, which contains the following information: Name of inventory, grade, size, price, balance of goods and materials. on the date of the previous inventory, receipts according to primary documents, expenses according to primary documents, accounting (documentary) balance at the time of the inspection, actual inventory balance at the time of the inspection, results (shortages, surpluses). The method of restoring quantitative and total accounting is used after an inventory and in cases where the inventory did not produce the expected results.
Essence method for restoring quantitative and varietal accounting is that in addition to group quantitative accounting, which is maintained in a wholesale trade enterprise, varietal accounting of goods is restored. For this purpose, new cards are created for the group of values being checked, which take into account the movements of each article and type of product of the same name separately (based on primary documents).
In the process of applying these research methods great value to determine the source of theft and sale of stolen inventory items, it is necessary to use draft records of financially responsible persons, which can record data on the number of goods actually accepted and goods actually sold. This data is especially important when the content of accounting documents is subsequently distorted.
Question 3. Documentation of business transactions in retail enterprises.
Goods in retail trade enterprises come either from suppliers under direct contracts, or from wholesale centers, or through intermediary trading and purchasing enterprises.
There are the following methods for delivering goods to retail outlets:
Transit, when the goods arrive at the retail enterprise directly from the supplier;
Centralized, in which the supplier, at the request of a trading enterprise, delivers the required goods to retail enterprises with its own transport;
A folding delivery method in which goods are delivered to a retail establishment from a wholesale establishment.
When goods arrive at retail enterprises, the main documents are: waybills, invoices, supply contracts, acts of purchase of goods, power of attorney to receive goods, invoice. Having received the goods, the materially responsible person signs the delivery note and puts a stamp on it indicating receipt of the goods. One copy of the delivery note remains in the retail trade enterprise and serves as a receipt document.
Goods received by a retail trade enterprise are sold at free prices. Free retail prices are determined by the retail trading organization based on market conditions (i.e., existing supply and demand for goods), including VAT. These prices are formalized and recorded by the retail trade organization in a register called: Register of Free Retail Prices. The register shall indicate the name and brief description product, article, brand, type, batch volume, agreed free selling price, intermediary supply and marketing markup, wholesale markup of wholesale trade organizations, size of the trade markup, free retail price per unit of product. The register is signed by the head of the retail trade enterprise.
The Regulations on the rules for the implementation of these funds indicate the traditional and often used in practice forms of payment documents:
- payment orders;
- letters of credit;
- checks;
- payment requirements;
- collection orders.
The bank is obliged to accept payment documents regardless of the availability of funds in the payer's account. Payment for them is carried out as funds arrive in the client’s account, regardless of whether they arrive in whole or in part. This simplifies document flow for clients.
Payment documents are accepted by banks for execution if the first copy (except for checks) contains two signatures - the head and the chief accountant of the organization - or only the signature of the head (if there is no accountant position on the organization's staff) and a seal impression (except for checks) declared on the card with samples of signatures and seal imprints.
In the case of using a “bank-client” type system, the use of electronic signatures is allowed in accordance with the requirements of legislation and regulations of the Central Bank of Russia.
Payment orders- the most common form of payment document in the Russian Federation. With this document, the account owner instructs the bank servicing him to transfer a certain amount of funds to the account of the recipient of these funds. The Regulations on Non-Cash Payments stipulate the deadline for banks to execute payment orders - stipulated by law or shorter if this is established by the bank account agreement. Funds are transferred using payment orders:
- a) for goods supplied, work performed, services rendered;
- b) to budgets of all levels and to extra-budgetary funds;
- c) for the purpose of returning or placing loans and paying interest on them;
- d) for other purposes provided for by law or agreement.
With this form of payment, the bank undertakes, on behalf of the payer, to transfer a certain amount of money from his account to the account of the person specified by the payer in this bank or in another. The scheme of these calculations is shown in Fig. 3.2.
The payment order, signed by the responsible persons of the organization, is transferred to the servicing bank. The bank checks the correctness of filling out and processing payment orders, after which the bank operator on all copies (except the last) of the payment order accepted for execution in the “Receipt” field. to the bank of payments." indicates the date of receipt of the payment order by the bank. The last copy, in which the bank’s stamp, the date of acceptance and the signature of the executor are affixed in the “Bank Marks” field, is returned to the organization’s accountant as confirmation of acceptance of the payment order for execution.
Rice. 3.2.
- 1 - transfer of a payment order to the bank to make a payment; 2 - transfer of buyer's funds for crediting to the supplier's bank account;
- 3 - notification to the supplier about the receipt of funds from the payer;
- 4 - delivery of inventory items after receipt of payment
If there is no or insufficient funds in the organization’s account, payment orders are placed in a card index. Their payment is made as funds are received in the order established by law. Partial payment of payment orders from the card index is allowed.
The bank is obliged to inform the organization, upon its request, about the execution of the payment order no later than the next business day after the organization contacts the bank, unless a different period is provided for in the agreement.
Payments for collection- a banking operation through which the issuing bank, on behalf of and at the expense of the client’s funds, on the basis of settlement documents, carries out actions to receive payment from the payer.
The relationships between participants in collection settlements are based on a contractual basis. Banks are responsible for receiving funds from the payer and delivering them to the recipient, as well as informing the recipient of funds at his request about the reasons for non-payment of settlement documents within the terms specified in the contract. For the recipient, this service is associated with the obligation to pay the bank the appropriate amount of remuneration, the amount of which is specified in the agreement.
Payments for collection are carried out on the basis of two documents:
- collection order, which involves the undisputed debiting of funds from the payer’s account;
- payment request (payment of which can be made by order of the payer (with acceptance) or without his order (without acceptance).