The basis for drawing up bank statements is. Primary accounting documentation at the enterprise: types and basic concepts
Bank statement - a financial document issued by a bank to a client, reflecting the state of the account and the movement of funds on it for a certain period of time.
Article 9 of the Federal Law "On Accounting" dated 21.11.96 No. 129 determines that the operations performed by the enterprise must be evidence-based. A bank statement serves as such proof.
The document must be kept at the enterprise and in the financial institution for at least 5 years and presented to representatives of the regulatory authorities who audit the accounting in the company.
Bank statement from the current account
A bank statement from a current account is a primary accounting document that demonstratively reflects the banking operations performed and the movement of funds on the account.
The accounting procedure allows obtaining bank statements on paper or in electronic form. The Federal Law "On Electronic Signature" dated 06.04.11 No. 63 determines that digitized files signed with an electronic digital signature are recognized as electronic documents equal in legal value to a certified paper document.
Maintaining bank statements
On the basis of bank statements, the accountant of the enterprise can verify the accounting data with the operations carried out by the bank. The check must be carried out on the day the document is issued. In case of discrepancies, the accountant must notify the bank. The extract is stored in the archive of the enterprise and serves as evidence of settlement operations during various checks by regulatory authorities. Having received the statement, the accountant usually posts the data to the accounting program.
Registration of bank statements
Bank statements are not regulated by standards. The document must contain:
- Name of the bank;
- requisites;
- stamp and signature of an employee of a financial institution;
- date of issue of the bank statement;
- Document Number;
- the amount of entries for debit and account;
- account balance at the beginning and end of the period and other information.
The bank statement is accompanied by documents received from counterparties and serving as the basis for the movement of money, as well as papers issued by a credit institution.
How to get a bank statement
Financial institutions have established a certain procedure for issuing bank statements. This usually happens at the designated time on the day following the calculated one. The first copy of the document is issued to customers free of charge. If it is necessary to receive a bank statement again, the credit institution may demand payment for its services. At the request of the client, the document can be obtained in electronic form. The responsibility for receiving the statements rests with the bank's client.
Storage of bank statements
The bank statement is made out in two copies. The first is issued to the client, and the second is stored in the archives of the financial institution. All statements not received by clients are kept in the bank for 4 months and then destroyed. Information is stored in electronic databases of a credit institution for 5 years. At the written request of the client, the data is retrieved from the archive, printed and issued on paper.
Advice from Compare.ru: When concluding an agreement for banking services, the client should pay attention to the procedure for issuing bank statements.
Dear Tatyana Ivanovna!
In response to your question from 03/27/2013. «»
we report the following: Yes, the bank statement in this case will be the primary document because it is printed from a certified EDS carrier.
The rationale for this position is given below in the materials of the "Glavbukh Systems"
Bank statement
The bank statement confirms the movement of funds in the current account. * The bank and the organization establish the frequency of its issuance in the bank account agreement. As a rule, the bank draws up statements for each working day.
If the statement is printed on a computer, it does not contain the stamps and seals of the bank, as well as the signatures of the responsible employees of the bank. * If the bank employees compiled the statement manually or on a typewriter, then such a document must contain the signature of the bank employee who maintains the account, as well as the bank's stamp.
Within ten days from the receipt of the statement, the organization must inform the bank in writing about the amounts mistakenly credited or debited from the account. If this is not done, the bank considers the account balance as confirmed.
Electronic documents
An organization can transfer documents drawn up in electronic form to the bank via communication channels (for example, via the Internet) or in another way (on magnetic, optical media). This conclusion allows us to draw the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P, paragraph 1.5.10. *
Payment documents in electronic form must contain fields, the list and sizes of which are given in the annexes and to the Regulation of the Bank of Russia No. 383-P dated June 19, 2012.
The procedure for receiving, processing, protecting and confirming electronic settlement documents is established in the bank account agreement (clause 1.5.10 of Section I, Part III of the Rules, approved by Bank of Russia Regulation No. 385-P of July 16, 2012).
Store extracts and settlement documents in special rooms or lockable cabinets under the responsibility of persons authorized by the chief accountant (clause 6.2 of the Regulations approved).
The check is a strict reporting form (letter from the Bank of Russia dated January 18, 2000 No. 18-T). Therefore, keep check forms (checkbooks) in safes, metal cabinets or special rooms to ensure their safety (clause 6.2 of the Regulations approved by the letter of the USSR Ministry of Finance dated July 29, 1983, No. 105).
It is necessary to store bank statements, settlement documents, backs of used checks (checkbooks) for at least five years (
And conducting transactions on it, has the right to receive an account statement, or bank statement. However, if individuals do not have an urgent need to track the movement of their own funds, then this procedure is mandatory for organizations and individual entrepreneurs. So, today we will find out how much is valid, what an account statement looks like (eg a credit card), and how to get it.
What is an account statement
An account statement is a bank document generated automatically for a certain period of time, according to which the cash flow of the bank's client is reflected.
Account statement as an important document is discussed in this video:
Required details
An extract is a document of a strictly established form, which indicates the following mandatory details:
- client account number;
- the date of the previous statement with an indication of the outgoing balance. It is also the incoming balance for the current statement;
- details of the documents according to which the movement of funds was made;
- Number of correspondent account;
- the balance of funds, which will be the opening balance for the next statement;
- the amount of transactions on account debit and credit.
Account statement statement
Functions
And they should receive bank statements on a regular basis. This is necessary because this document addresses a number of issues:
- Reporting... It is necessary, first of all, for your own use, in order to correctly assess the movement of funds on the account. An extract will also be required for drawing up and submitting reports to third-party organizations (partners, banks, tax authorities) to confirm the actual state of affairs.
- Proof in court... In the event of any conflict situation regarding the confirmation of a dubious transaction, a document certified by the bank will serve as proof of the payment or non-payment.
- Accounting automation.
- Comparison of information, contained in the statement, with the data of the primary documents - receipts and debit orders.
- Proof of erroneously debited funds from the account... In this case, the bank's client must notify the bank about this situation within 10 days after receiving the certificate. Otherwise, it will be considered that the client agrees with the account balance.
As a result, the main purpose of the statement is to organize regular monitoring of the movement of funds on the client's account.
Peculiarities
- Extracts should not only be stored in the accounting department of the organization, but also processed in a timely manner. This means that the information contained in them must be immediately entered into a special registration base upon receipt.
- The bank is obliged to provide extracts to customers on the basis of the "Regulations on the rules of accounting in credit institutions located on the territory of the Russian Federation". This normative act establishes that the terms and procedure for the provision of extracts from client accounts by the bank are regulated by the account agreement.
Receiving a document
On the basis of this legislative act, the bank has the right to provide statements to the client in the following forms:
- electronic;
- in paper form: through post office boxes or directly from the operational officer who maintains the account.
Electronic
When submitting an extract in electronic form, documents are signed with an electronic digital signature (EDS), which is a confirmation that the certificate has been received from the credit institution indicated in it.
The advantage for the client in receiving an electronic statement is that there is no need to appear at the bank. In this case, the client can always unscheduled check the account balance for the current date. In addition, he has the right to change the settings of the service, which will allow him to receive statements at a convenient time for him.
To be able to receive statements online, the client must connect the Client-Bank or Internet Bank.
Reflection of the received money from buyers in the bank statement in 1 Described in this video:
In paper form
However, many clients still prefer to receive statements at a bank branch. This is due to the greater degree of confidence of the clientele in paper documents certified by the employees of the credit institution with their own hands.
In addition, there are no risks inherent in obtaining an online statement, when the connection channels with the bank can be intercepted by third parties. When contacting the bank, the client can also ask the employee questions that are of concern to him. Therefore, this method is considered the most reliable.
However, when receiving a statement at a bank branch, certain documents must be submitted so that the bank is convinced that the client has the right to do so. These documents, as a rule, are a passport and, if necessary, a power of attorney.
Important information
- Based on the information provided, the bank employee will check the authority of the person who applied to him. In most cases, the chief accountant of an enterprise or individual entrepreneur applies to the bank to obtain statements.
- As a rule, statements are stored in a special file cabinet and sorted at the end of the client's account number. The statement generated by the bank is stored in the branch for four months, after which it is subject to destruction.
- Upon receipt of the statement, the client must make sure that all the necessary financial documents confirming the transactions are attached to it. They are such payment documents as, for example, payment orders or requests. These documents must be certified with the “canceled” stamp.
The article will touch on the main points regarding account statements. Why do you need a document, where to get it and how to get it - further.
Dear Readers! The article talks about typical ways of solving legal issues, but each case is individual. If you want to know how solve your problem- contact a consultant:
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and WITHOUT DAYS.
It's fast and IS FREE!
The activity of an organization or an individual entrepreneur involves the implementation of financial transactions.
It is possible to take a statement from the bank that reflects the movement of funds. How does it look like, how to get it and what is needed for this?
What you need to know
Cash discipline is observed in any organization. A bank statement is a document that:
- is a similar copy of the financial institution's information about a specific account;
- is of a financial nature;
- displays the arrival and departure of funds;
- issued to the bank employees personally in the hands of the client;
- can be in electronic and paper form.
To this document must be attached - documents of counterparties (credits, write-offs) and documents issued by the company.
The bank statement is always different - it depends on the technique used. However, the current account always contains the following data:
- a number consisting of 20 digits;
- date of last discharge;
- The rest of money;
- details of documents confirming banking operations;
- the purpose of the payment;
- accounts of counterparties to whom money is received or from which it is received;
- the amount of debit and credit.
The bank statement will be ready within 3 days from the date of submission. Some banks provide a document within a few hours. The statement is valid for one month.
The statement contains the date, document number and type of transaction, bank and account holder codes. Upon issuance, the accountant is obliged to check the compliance of the data in the statement with the operations performed.
Features of drawing up:
It happens that, through the fault of the client, money is debited or credited by mistake. In this case, they are transferred to account 63, which has the name “Settlements on claims”.
The credit organization needs to be summoned to make changes. The corrections are displayed in the document.
The check is done as follows:
- Documents are selected and fastened, which serve as the basis for recalculation.
- A thorough check of the records in the statement is carried out - to identify erroneously credited funds, the correctness of the payment.
- If errors are found, a representative of the financial institution is notified.
- Account codes are provided.
- Highlighting the serial number on documents and displaying it in the statement.
Data verification and processing is carried out by the accountant on the day the document is issued. These actions are aimed at:
- control over the movement of finances;
- automation of accounting work;
- formation of information for inquiries;
- passing the check;
- storage of documents.
Advice:
There are also nuances:
- the statement must be drawn up in two copies - for the client and the organization;
- there are no signatures or stamps on the printed statements;
- only the owner of the account has the right to change the order of issue.
Basic definitions
Extract from the personal account | This is the type of document issued by the bank. Contains information about financial transactions performed on a specific account |
Bank statement | A document issued to the clients of the bank. The statement reflects the state of the account for a certain day. The difference between the financial balances on the account for the time that has passed since its registration is also recorded. |
Checking account | A record used by a bank or other institution to keep records of customer monetary transactions |
Debit and credit | Methodological techniques for keeping records of accounting. Debit - finance receipt, credit - expense |
Purpose of the document
There are many purposes for which an extract may be needed. The main ones are:
Thanks to the bank statement, you can track the crediting of finance, expense transactions and bank commissions for certain services.
An extract is generated for each account, so you can apply for it any day. For individuals, an extract may be needed when closing an agreement by.
This confirms the fulfillment of obligations to the credit institution. The statement is a confirmation that the account is closed, there are no complaints against the client. It may also be needed by those persons who have a delay in the bank.
Some embassies require when applying for a visa in order to check a person's solvency, to make sure of financial stability.
Applicable standards
- there is no need to store data confirming transactions in paper form;
- there is no uniform procedure for the provision of an extract by taxpayers.
According to the rules of accounting by banks, which were approved by the Central Bank of its own (March 26, 2007), banking operations of clients are carried out on a personal account.
Information is printed in several copies - for the financial institution and the client. In the second case, it is issued in paper form.
The procedure for obtaining an account statement
At the request of the client, the bank must issue a statement for any period of time.
It is possible to receive an extended statement, which, in addition to the basic data, contains information about the name of the counterparty company and the basis for the payment.
The Bank has established the following rules governing the procedure for submitting a document:
- the statement may not be certified with a stamp or signature of the bank manager. If it is necessary for submission to the tax inspection authorities, then the seal is required;
- if the statement is lost, the bank issues a duplicate (for a fee);
- provided for any type of account.
Bank clients are interested in the question of where to get a statement. There are many options, the easiest is to visit the bank. To do this, you will need a passport and an account opening agreement.
Another option is to arrange informing by mail or via the Internet. In this case, the receipt of the document is free.
If the account is attached to the card, it is possible to receive a statement through an ATM. The only drawback is that the data is provided only for the last week, the service is paid.
To do this, you need to - insert the card and dial the pin-code, select the item "get a statement" in the menu.
Using the paid internet banking service, you can get your statement anywhere. You need to go to your personal account, select the required item and dial the reporting period. Next, print the information.
To get a personal account statement, people can contact specialized centers that provide government services.
If the settlement is small, you can visit the local administration. A citizen must provide a passport, application and documents that confirm the right to an apartment or house.
When checking the documentation, a specialist is obliged to:
- identify a person;
- check the credentials of the applicant;
- check documents for compliance with the requirements of the law;
- establish the purpose of the appeal.
After the application is accepted, it is registered and a number is issued. The statement is handed over under the signature of the applicant. In case of refusal to issue a document, it is necessary to explain the reason.
Sending a request to the bank
To receive a statement of the current account, you must make a request. There is no exact form, however, there are data that must be indicated. First you need to indicate the full name of the bank.
For individuals and individual entrepreneurs, it is mandatory to indicate personal information - full name, address of residence.
For legal entities - the name of the organization and location. These data are indicated at the top right, on a sheet of A-4 format.
The main text should contain the reason for the request, the deadline for the submission. You can also link to an article that guarantees the issuance of the document. Then sign and date.
According to the estimated
Current account statement must contain the following items:
- account number for transferring funds or the source of their receipt;
- the date of the last statement and the balance on the account at that time;
- the serial number of the document on the basis of which the funds are moved;
- account code;
- debit and credit balance.
By financial personal account
A financial and personal account can be opened for any apartment or house, regardless of the size of the living space and the type of property - private or municipal.
WHAT
BANKING
ACCOUNT STATEMENT
ANALYSIS - KNOWLEDGE SYNTHESIS - UNDERSTANDING MOSCOW 2016
WHAT
Banking
ACCOUNT STATEMENT
An account statement is not a primary accounting document!
According to paragraph 13 of clause 2.1. Provisions of the Bank of Russia "On the rules of accounting in credit institutions located on the territory of the Russian Federation" dated July 16, 2012 N 385-P.
Section 2. Analytical and synthetic accounting.
Analytical accounting documents are personal accounts.
"Issuance to clients of extracts from personal accounts and applications to them
carried out in a manner and time frame, which are provided for by the relevant agreement, on paper or in electronic form (via communication channels or using various media).
If extracts from personal accounts and attachments to them are transferred to the client in electronic form, then these documents are signed with the electronic signature of an authorized person of the credit institution.
Extracts from personal accounts of clients' bank accounts the last business day of the year (as of January 1 of the year following the reporting year), as well as in other cases, if it is provided for by the legislation of the Russian Federation, are to be issued to clients for
Paper carrier.
Personal account statements, printed using computer technology,(Computer facilities
(SVT) implement data processing and represent a set of computers, computer complexes and computer systems of various classes) issued to customers without stamps and signatures of employees of the credit institution. If, for any reason, the account was kept manually or by machine, with the exception of automation tools, then extracts from these accounts,
issued to customers are signed by an accountant,
account manager, and stamped by the credit institution. In this order, each statement sheet is drawn up.
Changing the order of issuing statements can only be allowed
In cases where account managers wish to receive a statement (one
of them).(Borrower-Owner of a personal current bank account)
In other cases, deviation from the procedure agreed with the client can be allowed by the chief accountant, his deputy, and the head of the department.
For the amounts held on the loan, the statements from personal accounts must be accompanied by documents (copies thereof), on the basis of which the account entries were made.
On documents drawn up on paper, attached to the extracts, a stamp and a calendar stamp of the date of the document on the personal account must be affixed.
The stamp is affixed only to the main annex to the statement. Those additional documents that explain and decipher the content and the total amount of operations indicated in the main application are not stamped.
Extra copies of paid settlement documents attached to extracts from customer accounts, already stamped by the credit institution at an early stage of their processing, as well as documents on incoming cash transactions, are not certified by the imprint of the specified stamp.
The account holder is obliged, within 10 days after the issuance of statements to him, to inform the credit institution in writing about the amounts erroneously credited or debit the account.
If the client does not receive objections within the specified time frame, the transactions performed and the account balance are considered confirmed.
If a client loses a statement from a personal account, its duplicate can be issued to the client only with the written permission of the head of the credit institution or his deputy at the request of the client, in
where he is obliged to indicate the reasons for the loss of the extract, signed by the head and chief accountant of the organization, an individual -
account holder. On the title part of the duplicate, the inscription is made: "Duplicate of the statement for" __ "___________ ____ year."
Duplicates of extracts from personal accounts are drawn up on forms of personal accounts. If it is technically feasible, duplicates of statements from personal accounts can be compiled using automation tools or obtained by photocopying.
A duplicate of the statement is signed by the accountant and the chief accountant, or his deputy, or the head of the department,
sealed by the seal of the credit institution and issued to the client's representative against receipt on the application.
On the title part of the personal account for which the duplicate was drawn up,
the inscription is made:
"__" ___________ ____ city A duplicate statement was issued. ".
This inscription is confirmed by the signatures of the chief accountant or his deputy. "
An account statement is not a primary accounting document.
Mandatory details of the primary accounting document does not contain.