What is a security account. Closing a current account: the legal rights of the owner, as well as the reasons and procedure for the procedure The account is considered closed
Defines double entry on accounts... Accounts act as elements of the system accounting, and double entry characterizes the connections between elements, the direction of movement of information between them. Due to double entry in accounts Information system accounting acquires dynamism, the ability to reflect not only quantitative and qualitative characteristic economic information but also the movement of its streams.
Account system Is the current reflection method business transactions and obtaining generalized indicators, a means of separate reflection in a certain way of grouped economic assets, their sources and processes. Graphically, accounts can be presented in the form of tables in which accounts are made.
Entries on accounts, depending on the nature of the objects taken into account, are kept in various measures: natural, labor and cash. However, to obtain generalized indicators, a monetary meter is needed.
The movement of economic assets is shown in accounting as an increase or decrease in the corresponding balance sheet item.
Increases or decreases in funds and their sources are reflected separately, so the account is divided into two parts: left and right. One of them (left) is called debit, and the other (right) is called credit.
Separate accounts are opened for each accounting object.
The totals of the records of the amounts of transactions on the debit and credit of the account are called the turnover... The difference between the amounts indicated on one side of the account and the amounts indicated on the other side of it is called the balance, or balance. Balances can be in debit or credit depending on whether the debit exceeds the credit or vice versa. To determine the new balance, first add up the turnover, reflecting the increase in funds, with initial balance, and then subtract the turnover, which reflects their decrease. If there is no balance, the account is considered closed.
Remains, as well as increases and decreases of the considered objects are recorded on different sides accounts depending on whether the account takes into account types of funds or their sources. Thus, on accounts reflecting the types of funds, balances and increases of the considered object are recorded in debit, and decreases in credit. On accounts serving to account for sources of funds, balances and increases are indicated in credit, and decreases in debit.
Active and passive accounts
Depending on the accounting of the types of funds or their sources, accounts are divided into active and passive.
Accounts that take into account the types of funds are called active, and accounts that record their sources are passive.
Here are the schemes of active and passive accountsAccording to such schemes, balances and transactions are reflected on all accounting accounts, but there are a number of complex accounts in accounting that differ in structure from these simple schemes... These include accounts that account for business processes, financial results economic activity... The structure of these accounts reflects the characteristics of the objects taken into account. However, they are also based on the division into active and passive. Sometimes accounts are mixed, combining the features of active and passive accounts (active-passive accounts). On such accounts, either a debit or a credit balance may appear, depending on business transactions and the results of the company's activities, or a debit and credit balance, the so-called expanded balance, may appear simultaneously.
Synthetic and analytical accounts
Accounts that reflect the entire set of economic assets or their sources are called synthetic. For a detailed description of accounting objects, analytical accounts are used, through which the data of synthetic accounts are detailed and concretized.
An example of such a division can be payroll settlements with employees, where summarizing information on accrual and deduction from wages reflected in the synthetic account, and information on each employee - in the analytical accounting.
In addition to synthetic and analytical accounts, subaccounts, which are an intermediate link, but by their nature they are closer to synthetic accounts. They are also generalized and can include various analytical accounts. So, for example, to account 10 "Materials" you can open 9 sub-accounts recommended by the Chart of Accounts of accounting
(10-1 "Raw materials and materials", 10-2 "Purchased semi-finished products and components, structures and parts", etc.). The company has the right to open additional sub-accounts or not apply the recommended ones. Analytical accounts can be opened for the subaccount according to the specifics of the enterprise.
Double entry
Each business transaction causes changes in at least two accounting accounts, that is, business transactions are reflected in the accounts using a double entry method. Double entry is a way of reflecting business transactions, through which both phenomena caused by the operation are shown in mutual relation on two accounts in the same amounts: in one - on debit, and in the other - on credit.
Correspondence of invoices
Such a change, affecting two accounting accounts, is called correspondence of accounts.
Correspondence of invoices- This is a form of expression of the relationship between accounts, arising from the reflection in them of both phenomena caused by a business transaction. For example, the company received materials from the supplier in the amount of 25,000 rubles. In this operation, there is an increase in materials (funds) and an increase accounts payable to suppliers (source of funds) from the enterprise.
When drawing up accounting record two accounts will be used: "Materials" - active and "Accounts with suppliers and contractors" - passive. Therefore, on the account "Materials" there will be an increase in debit, and on the account "Settlements with suppliers and contractors", an increase in debt will be shown on the loan.
The accounting record will look like this:- Debit of the account "Materials" - 25000;
- Credit of the account "Settlements with suppliers and contractors" - 25000.
Accounting records involving two accounts are called simple, and those involving three or more accounts are called complex. For example, upon admission material values from suppliers in the amount of RUB 25,000 part of the valuables in the amount of 15,000 rubles. refers to materials, and the other part in the amount of 10,000 rubles. - to fixed assets. In this case, one "Settlements with suppliers and contractors" is credited, and two accounts are debited: "Investments in non-current assets" in the amount of 10,000 rubles. and "Materials" in the amount of 15,000 rubles.
Turnover sheet
Double entry in accounting is used to control the correct reflection of business transactions on the accounts. Since each operation in the same amount is reflected in the debit and credit accounts, the total of the turnovers on the debit of all accounts must be equal to the total of the turnovers on the credit of all accounts, while it is possible to compile a turnover sheet.
Turnover sheet for synthetic accounts is a set of turnovers and balances for all synthetic accounting accounts, intended for checking accounting records, drawing up a balance sheet and general acquaintance with the state and changes in economic assets.
Turnover sheetThe connection between accounts and the balance lies in the fact that in the process of current accounting, the balance sheet generalization of the results of business transactions reflected in the accounts is carried out. At the beginning of the period, the accounts are filled in on the basis of the balance sheet data, and at the end of the period, the balance sheet is compiled according to the data arising from the accounts.
There is a classification of accounts by economic content
Household funds and sources
Accounts designed to summarize information on economic assets and their sources. These include accounts for accounting for fixed assets, material resources, finished products, cash, debtors, creditors, etc. The balances on them are reflected in the balance sheet of the enterprise.
Assessment of funds
Accounts designed to regulate the assessment of funds. They adjust the sums of the accounts of the first group. If the valuation of funds and their sources is to be reduced, then the regulatory account is counter-account.
Contract accounts govern active accounts. For example, the "Depreciation of Fixed Assets" account regulates the valuation of fixed assets and is not reflected in the balance sheet, but independently provides information on the depreciation of fixed assets. The "Depreciation of Intangible Assets" accounts also belong to the contractual account.
Control of individual stages of the company's funds circulation
Accounts designed to reflect and control individual stages of the circulation of funds of the enterprise.
They are subdivided into calculation and collective-distribution:- Costing- these are accounts that reflect the cost of products manufactured and sold. These include accounts "Main production", "Auxiliary production", "Investments in non-current assets". The balance on these accounts is reflected in the balance sheet of the enterprise.
- Gathering and distribution accounts are intended for collecting and distributing expenses for certain types and production stages. This group includes accounts "General production costs", " General running costs"," Sales expenses. "At the end of the reporting period, these accounts are closed, that is, the expenses collected for them are distributed among the accounting objects, they do not have a carry-over balance and are not reflected in the company's balance sheet.
Formation and use of financial results
Accounts designed to summarize information about the formation and use financial results activities of the enterprise in the reporting year. These include accounts "Sales", "Profit and loss", "Other income and expense", "Retained earnings", "Deferred income". The balances on them are reflected in the balance sheet of the enterprise.
Off-balance sheet accounts
Off-balance sheet accounts are designed to summarize information about the presence and movement of values that do not belong to the enterprise, but are temporarily in its use or disposal. These include accounts such as "Leased Fixed Assets", "Inventories accepted for safekeeping", etc. They do not correspond with other accounts. One-way entries are made in them - only for debit or credit.
Accounting chart of accounts
A systematized list of accounting accounts is presented in the Chart of accounts of accounting, entered into force on January 1, 2001. According to the current Chart of Accounts, accounting should be organized at enterprises of all industries and types of activities (except for banks, insurance and budgetary organizations), regardless of subordination, form of ownership, organizational and legal form. The Chart of Accounts contains the names and codes of synthetic accounts and subaccounts. Synthetic accounts have two-digit coding from 01 to 99. Off-balance accounts - three-digit coding from 001 to 011. The instructions for using the Chart of Accounts indicate the basic principles of maintaining and organizing accounting, characteristics of accounts, correspondence of accounts with other accounting accounts.
An account whose debit is equal to the credit, usually as a result of an end entry. Dictionary of business terms. Academic.ru. 2001 ... Business glossary
ACCOUNT CLOSED
Legal account or natural person, closed to him by certain measures or by a direct order of the government, court ...
ACCOUNT CLOSED- an account whose debit is equal to the credit usually as a result of a closing entry ... Big Dictionary of Economics
ACCOUNT, BANK BLOCKED- 1. an account of a legal entity or individual, closed for him by certain measures or by a direct decision of the government, court; 2. a bank account from which money cannot be withdrawn for a number of reasons, the most probable of which is that ... ... Big accounting dictionary
balanced account- closed account; an account in which the totals of debit and credit are equalized by the corresponding balance ... Reference commercial vocabulary
Confidential (closed) factoring- - a type of factoring in which the buyer is not notified that the claims to him are assigned to a factor, i.e. a factoring company or a bank. For example, a firm delivered its products to a certain customer on a deferred payment basis. At… … Banking encyclopedia
Hamburg account- about the assessment of something without discounts and concessions, with the utmost exactingness. From the collection of critical articles by V. Shklovsky entitled "The Hamburg Account" (1928). In the preface, Shklovsky wrote that he heard the expression according to the Hamburg account from ... ... Phraseology reference
Closed list of transactions, the right to perform which belongs credit institutions on an exceptional basis. In accordance with the Federal Law "On Banks and banking" To banking operations include: raising money ... ... Wikipedia
Infrastructure- (Infrastructure) Infrastructure is a complex of interconnected service structures or objects Transport, social, road, market, innovation infrastructures, their development and elements Content >>>>>>>> ... Investor encyclopedia
Masterforex-V- (Masterforex 5) Masterforex V is an educational Internet project in the field of foreign exchange market Forex Exposing the Masterforex V training project, the organizer and teachers of the MasterForex 5 fraudulent academy, methods of deceiving project clients ... ... Investor encyclopedia
8.1. The basis for closing a bank account is the termination of the bank account agreement, including in the case established by paragraph three of clause 5.2 of Article 7 Federal law N 115-FZ.
8.2. After the termination of the bank account agreement, credit and expense transactions on the client's account are not carried out, except for the operations provided for in clause 8.3 of this Instruction. The funds received by the client after the termination of the bank account agreement are returned to the sender.
8.3. After the termination of the bank account agreement before the expiration of seven days after receiving the corresponding written application from the client, the bank issues the balance of funds from the bank account to the client in cash or transfers funds by payment order.
If the client does not appear to receive the balance of funds in the bank account within sixty days from the date of sending in accordance with paragraph one of paragraph 3 of Article 859 Civil Code Russian Federation the bank to the client of the notice of termination of the bank account agreement or the bank's failure to receive it within the specified period the client's instructions to transfer the amount of the balance of funds to another account, the bank is obliged, in accordance with paragraph one of clause 6 of Article 859 of the Civil Code of the Russian Federation, to enroll cash to a special account with the Bank of Russia, opened in accordance with the Ordinance of the Bank of Russia dated July 15, 2013 N 3026-U "On a special account in the Bank of Russia", registered by the Ministry of Justice of the Russian Federation on August 16, 2013 N 29423 ("Bulletin of the Bank of Russia" dated August 28, 2013 N 47).
8.4. In connection with the termination of the bank account agreement, the client is obliged to return unused cash checkbooks with the remaining unused cash checks and stubs to the bank in the manner prescribed by the legislation of the Russian Federation.
8.5. In the absence of funds in the bank account, a record of closing the corresponding personal account is entered into the Registration Book open accounts no later than the business day following the day of termination of the bank account agreement, unless otherwise provided by the legislation of the Russian Federation.
The presence of restrictions on the disposal of funds in a bank account provided for by the legislation of the Russian Federation in the absence of funds in the bank account does not prevent the entry of an entry on the closure of the corresponding personal account in the Book of Registration of Open Accounts.
If there are funds on the bank account on the day of termination of the bank account agreement, an entry on the closure of the corresponding personal account is entered into the Open Account Registration Book no later than the business day following the day the funds were debited from the bank account.
In the event of termination of the bank account agreement in the presence of restrictions on the disposal of funds in the bank account provided for by the legislation of the Russian Federation and in the presence of funds in the account, the entry of an entry on the closure of the corresponding personal account in the Book of registration of open accounts is made after the cancellation of these restrictions no later than the business day following day of debiting funds from the bank account.
The presence of unfulfilled orders for the transfer of funds does not prevent the termination of the bank account agreement and the entry of an entry on the closure of the corresponding personal account in the Book of Registration of Open Accounts.
8.6. To close the debtor's bank account during bankruptcy proceedings, in the course of the sale of a citizen's property, including individual entrepreneur declared insolvent (bankrupt), the bankruptcy commissioner (financial administrator) submits an identity document, a copy of the judicial act on the approval of the bankruptcy commissioner in the insolvency (bankruptcy) case (on the approval of the financial administrator to participate in the procedure for the sale of a citizen's property), a written statement closing a bank account indicating the details of the bank account to which the balance of funds on the account is to be transferred, details of the recipient's bank. If the order to transfer the balance of funds on bank account drawn up and signed by the bank, the card is not presented to the bank.
(see text in previous edition)
8.7. Upon termination of the contract nominal account the bank transfers the balance of funds by payment order to another nominal account of the client - the account holder or issues it to the beneficiary in cash or (unless otherwise provided by law or the nominal account agreement or follows from the nature of the relationship) transfers by payment order at the direction of the beneficiary to another account ...
Unless otherwise provided by the agreement of the client-depositor and the beneficiary, upon termination of the escrow account agreement, the bank issues the balance of funds on the account to the client-depositor in cash or transfers funds to the client-depositor by a payment order, or if there are grounds for transferring funds to the beneficiary, it issues to the beneficiary in cash or transfers funds to the beneficiary by payment order.
Close check in the bank may be needed for a number of reasons, for example, if the bank is no longer going to use by credit card, and the service fee under the terms of the contract continues to be charged
Bank account closing procedure
First of all, the owner of the current account must find out if he has any debts. You always need to start with this - no bank will close an account, even temporarily, if there is a minus on it. You can find out about the availability of debt by calling the hotline number.
The further algorithm is as follows:
- 1. Translation money... If the account balance is positive, the client, upon closing, can transfer funds to an account with another bank, however, the sender will require a commission for the transfer. If the amount of the balance is less than the amount of the commission, you will have to either transfer to another account of the same bank (this is without commission), or receive them at the cash desk in cash.
- 2. Registration of the application... The application form is given by a bank employee. Important: you need to ask the employee to make a copy of the application, put a mark of acceptance and give it to you - this way you can protect yourself from a situation when employees simply forget to send the document. By the way, the bank, as a rule, processes the application only the next day after registration, and for that day the interest on the loan will also be charged. Therefore, it is still better to leave a small margin on the account balance.
- 3. Data verification... The bank employee will ask you for documents in order to clarify whether the passport data converges. A photocopy of your passport may also be required, as well as checkbooks (if any).
- 4. Waiting... Closing takes place on average within 5 business days. When the closure occurs, a bank employee will inform you about it by phone. In order to receive a written document on closing the account, you will have to contact the branch again.
Grounds for closing an account
In total, there are 4 reasons for closing an account:
- 1. The desire of the bank. The bank has the right to close an account without agreement with the client in the event that no transactions on the account have been performed for 2 years and there is no money in the account. The bank preliminarily notifies the client by letter - the client himself is given 2 months in order to indicate his interest in keeping the account.
- 2. Desire of the client. The client himself can ask to close the account at any time, regardless of whether there is money in the account (but only if there is no debt).
- 3. Mutual agreement. The bank and the client are ready to peacefully and without claims to each other complete cooperation.
- 4. Court decision. The bank may apply to the court with the requirement to terminate the bank account agreement if no transactions were made on the account during the year. The bank can also go to court if there are reasonable suspicions of using the account for money laundering (according to Federal Law No. 115). The court freezes the account, after which any operations become unavailable for the client.
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Any physical or entity may face the problem of closure at the bank. Such a need may arise in the event of a bank change, termination of the enterprise, its liquidation and in other situations. We will tell you how to properly terminate your relationship with the bank in this article.
What to do if necessary to close a bank account
If you have a need to close a current bank account, regardless of whether it is temporary or permanent, you need to follow step by step on the next instruction.- The first thing you should do is go to the branch of the bank where you opened the account and notify the bank employee of your intention to close the bank account. You must have with you all documents containing information about the account, such as a card, passbook and others, as well as a passport;
- You need to write an application on the form that will be provided to you at the bank branch. V mandatory, after filling out the application, the employee must verify the data specified in it with the information specified in your passport. The application will be accepted only if all data match. From the moment of registration of the application, it is considered that the agreement between the client and the bank has been terminated;
- After this operation, you must hand over all the documents you have in your hands, tied to the account;
- Further, you can receive cash that remained in your account (if not all money was withdrawn from the account) or transfer money from a closed account to a new one;
- In a few days, you should receive a notification that the account closure procedure was successful and has already been finally completed. This notice should be attributed to tax office within seven days after receiving it.