Help for 51 accounts. Accounting for cash flow transactions on the current account and other accounts
Account 51 Current accounts Is the main account of any organization. Receipt of money to the current account is recorded under the debit of account 51. The money written off from the current account is recorded under the credit of account 51. Data on the account is entered from the bank statement.
Account 51 Current accounts - active. The balance sheet is reflected in the Asset: in section II. Non-current assets, in line 1250 “Cash and cash equivalents”.
Instruction 51 account
Instructions for the application of the chart of accounts of accounting for the financial and economic activities of organizations in accordance with the Order of October 31, 2000 No. N 94n:
Account 51 "Settlement accounts" is intended to summarize information about the availability and movement Money in currency Russian Federation on the settlement accounts of the organization opened with credit institutions.
By debit account 51 "Settlement accounts" reflects the receipt of funds to the settlement accounts of the organization. On a loan account 51 "Settlement accounts" reflects the write-off of funds from the settlement accounts of the organization.
Amounts mistakenly credited or debit to the organization's current account and found when checking statements credit institution, are reflected on account 76 "Settlements with by different debtors and creditors ”(subaccount“ Settlements on claims ”).
Transactions on the current account are reflected in the accounting on the basis of statements of the credit institution on the current account and the cash settlement documents attached to them. Analytical accounting on account 51 "Settlement accounts" is maintained for each settlement account.
Typical transactions for 51 accounts
By debit of the account
Debit Credit Money was deposited to the current account from the cash desk 51 50 Transfer of funds from one current account to another 51 51 Funds are transferred from a special bank account to a current account 51 55 Funds that were in transit were credited to the current account 51 57 Funds issued under a loan agreement to another organization were returned to the current account 51 58-3 Overpaid amounts returned by the supplier to the current account 51 60 The advance payment previously issued to the supplier was returned to the current account 51 60 Received funds from the buyer 51 62 Advance payment received from the buyer 51 62 Funds have been received under a short-term loan (credit) agreement 51 66 Funds have been received under a long-term loan (credit) agreement 51 67 The amounts of overpaid taxes and fees were returned to the current account 51 68 The amounts of overpaid insurance premiums were returned to the current account 51 69 Unused money issued against the report was returned to the current account 51 71 The loan issued to the employee was returned to the current account 51 73-1 The employee compensated material damage 51 73-2 Funds have been received as a contribution to the authorized capital 51 75-1 Received from insurance company insurance compensation 51 76-1 Received funds for a recognized (awarded) claim 51 76-2 Funds received against income from participation in other organizations or under agreements on joint activities 51 76-3 Received funds from the branch allocated to a separate balance sheet (posting in the accounting of the head office) 51 79-2 Received funds from the head office (posting in the accounting of the branch) 51 79-2 Funds received against profit under the trust agreement (entry in the accounting of the founder of the management) 51 79-3 Funds received for trust management (on a separate trust management balance sheet) 51 79-3 Funds have been received in the account of the contribution under the joint activity agreement (on a separate balance sheet of the joint activity) 51 80 Funds of targeted financing have been credited to the current account 51 86 Received money for the sale of products (goods, works, services) 51 90-1 Income from the sale of other property and additional income are reflected in other expenses 51 91-1 Non-cash funds were received on the current account as a result of extraordinary events 51 91-1 Non-cash funds received free of charge were capitalized 51 91-1 By credit account
The content of the business transaction Debit Credit Money was received from the current account to the cashier 50 51 Purchased foreign currency credited to a foreign currency account 52 51 Funds were transferred from the current account to a special account in the bank 55 51 Funds were sent from the current account for the purchase of foreign currency 57 51 Purchased shares paid 58-1 51 Purchased debt securities paid 58-2 51 The funds were transferred under the loan agreement 58-3 51 The funds were transferred to the account of the deposit under the simple partnership agreement 58-4 51 The debt to the supplier (contractor) has been repaid 60 51 Advance paid to the supplier (contractor) 60 51 Funds overpaid by the buyer were returned from the current account 62 51 The advance received from the buyer is returned 62 51 Repaid short-term loan (loan) and (or) interest on it 66 51 Long-term loan (credit) and (or) interest on it repaid 67 51 Taxes and fees paid 68 51 Insurance premiums paid 69 51 Wages (dividends) to employees are transferred 70 51 Money was transferred to an employee under a loan agreement 73-1 51 Dividends were transferred to the founders (participants) of the organization 75-2 51 Deposited wages paid from the current account 76-4 51 Funds were transferred to the branch allocated to a separate balance sheet (posting in the branch accounting) 79-2 51 The funds were transferred to the head office (posting in the accounting of the branch) 79-2 51 Listed profit under a property trust agreement (on a separate trust management balance sheet) 79-3 51 The funds were transferred to trust management (entry in the accounting of the founder of the management) 79-3 51 Funds were transferred to a member of a simple partnership upon termination of a joint activity agreement (on a separate balance sheet of joint activity) 80 51 Own shares repurchased from shareholders were paid from the current account 81 51 Expenses were paid from the current account at the expense of retained earnings (by decision of the founders (participants) of the organization) 84 51 Expenses related to the elimination of the consequences of emergencies were paid from the current account 91-2 51 Non-cash funds lost as a result of extraordinary circumstances are included in other expenses of the organization 91-2 51 Various expenses were paid from the current account due to the previously created reserve 96 51
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Account 51 of accounting is an active account "Settlement accounts", because non-cash funds are the most mobile asset of the organization, lies at the beginning of the section "Cash" of the chart of accounts. This account summarizes information on the availability and movement of funds in the currency of the Russian Federation on the settlement accounts of an enterprise, which may have several such accounts opened with credit institutions.
The main aspects of accounting for 51 accounts "Settlement accounts":
- Transactions are reflected on the basis of statements from a credit institution in combination with cash settlement documents on them;
- Receipt to the settlement account of the company is reflected in debit, and write-offs - in credit.
- The account balance shows the balance of the current account:
When checking the statements of a credit institution, amounts may be found erroneously assigned to a debit or credit of account 51 of the accounting. They are reflected on the 76th account "Settlements with different debtors and creditors", subaccount "Settlements on claims".
Each transaction on the movement of funds on the current account must be drawn up primary document: by check, payment order, collection order, cash payment announcement, and the corresponding accounting entry:
Important! In case of overdue tax arrears, the Federal Tax Service may issue payment request organization, which the bank will execute in the first place without the participation of the debtor.
Typical postings and examples of operations
Correspondence of accounts on account 51 "Settlement accounts" is presented in the table:
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Account Dt | Account CT | Operation description |
51 | 57 | Funds "on the way" have been credited to the account |
51 | 58/66,67 | Return of a loan provided / receipt at the expense of a loan and other loans |
51 | 86 | Receipt of funds from targeted funding, from other organizations and individuals, the budget |
51 | 91 | Sales revenue |
81 | 51 | Redemption of a share (own shares) from participants |
84 | 51 | Payment for events (by decision of the founders) |
99 | 51 | Coverage of non-reimbursable expenses related to emergencies and natural disasters |
Example 1. Postings when opening a current account
Let's say “Leto” LLC has one main bank account. Soon, in addition, Leto LLC opened a corporate card account, to which funds were credited from the current account. The bank's commission for opening was also withheld. The main account has been replenished. All transactions were carried out in the currency of the Russian Federation.
Table - Transactions on account 51 when opening an account:
Example 2. Postings on deposit operations on 51 accounts
Suppose LLC "Autumn" transferred 2,000,000 rubles to the deposit. at 10.5% per annum ( compound interest) for one year. At the same time, 50,000.00 rubles. withdrawn from the current account for targeted on-farm expenses.
Posting table - Deposit operations:
Account Dt | Account CT | Transaction amount, rub. | Description of wiring | A document base |
55.03 | 51 | 2 000 000 | Funds are transferred to the deposit | Payment order |
76 | 55.03 | 21 000 | Interest accrued on the deposit | Accounting information |
51 | 55.03 | 21 000 | The interest on the deposit is credited to the current account | Bank statement |
51 | 55.03 | 2 000 000 | Refund of funds transferred to the deposit | Bank statement |
50 | 51 | 50 000 | Withdrawing funds from the current account | Bank statement |
Example 3. Postings to account 51 when paying by bill of exchange
Let's say Osen LLC purchased goods for total amount RUB 114 550 An interest-free promissory note was issued to the supplier as payment. Paid after two months.
Table - Transactions for payment by bill:
51 invoice analysis and invoice card
Analytical accounting for 51 accounts "Settlement accounts" in the 1C program. Accounting is carried out using standard reports for each:
- Subaccount, that is, for each settlement account of the organization, using the balance sheet report;
- Receipt and write-off of funds using the Account Card report.
For the operative management of finances, the account balance is monitored daily.
In this article, we will analyze how the accounting of cash transactions (cash) and non-cash funds at the enterprise is conducted, and for this we will consider two accounts: 50 Cashier and 51 Current account. The first is intended for accounting for cash, the second is for accounting for non-cash money. You will find the postings for cash transactions and non-cash movement below.
Accounting for cash to account 50 - "Cashier"
Account 50 is intended for the accounting of cash flows, that is, for the accounting of cash transactions. Debit 50 is intended to reflect the receipt of cash, credit 50 is intended to reflect the disposal of cash.
Documentary registration of cash transactions
All receipts and payments of cash must be reflected in the cash book of the statutory sample, its maintenance is mandatory for every organization. All entries in the cash book are made on the basis of primary documents: incoming and outgoing cash orders. The posting of cash to the cashier is made out by the receipt cash order unified form KO-1, withdrawal of cash from the cash desk - form KO-2 with an expense cash order.
Analysis of account 50 shows that account 50 is active, designed to reflect assets (cash), its balance is always debit. An increase in an asset is reflected in debit, a decrease in a loan.
Cash transactions necessarily provide for the application, with the exception of some types of activities for which you can use forms strict accountability, read more about this in.
For each organization, a limit is set for the cash balance, that is, the amount of cash that can remain in the cash desk at the end of the day, the amount in excess of the limit must be submitted to the bank at the end of each working day. When transferring cash to the bank, cover sheet to the bag. The over-limit amount of cash can be kept only for the payment of wages and benefits, but no more than five working days, including the day the money is issued by the bank.
The cash desk can store not only cash, but also monetary documents(paid tickets, vouchers).
The conduct of cash transactions is regulated by certain regulatory documents that must be studied for the correct accounting of cash and correct management cash registers.
Regulatory documents for cash transactions:
- Regulation “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation”, approved by the Bank of Russia on 12.10.2011 No. 373P - this is the main document governing cash transactions.
- Regulations on the use of KKM No. 745 1993 (revised 08.08.2003)
- Bank of Russia Ordinance No. 1843-U dated 20.06.2007 “On the maximum amount of cash settlements between legal entities”. At the moment, the maximum amount of cash settlements between legal entities is limited to 100 thousand rubles.
Video tutorial. Account 50 "Cashier": sub-accounts, transactions, examples
In this video lesson, the site expert, chief accountant Natalya Vasilievna Gandeva explains account 50 "Cashier", discusses typical postings for accounting and subaccounts. Click on the video below to watch.
You can download the slides and presentation here.
Account transactions 50
Debit | Credit | Operation name |
50 | 51 | Withdrawing money from the current account |
50 | 62 | Receiving payment from the buyer in cash at the cashier |
50 | 75 | Making a contribution to the authorized capital by the founder in cash |
60 | 50 | Payment to the supplier in cash |
70 | 50 | Pay wages employees |
The specified accounting entries for recording cash transactions are the most common standard variants, a complete list of transactions can be found in the Chart of Accounts ().
Accounting for non-cash funds to account 51 - "Current account"
All non-cash payments can be carried out with a current account. It opens in a credit institution, otherwise called a bank. How to open a current account and what documents you need to provide, read in.
For accounting of the movement of non-cash funds of the organization, 51 accounts are intended accounting.
Is he active or passive?
Analysis of account 51 proves that it is active, it keeps records of the company's assets (non-cash money), it always has a debit balance. Debit 51 of the account is intended to reflect the receipt of non-cash funds (increase in the asset), on the credit of account 51 - write-off of non-cash money (decrease in the asset).
Currently, an organization is allowed to have multiple checking accounts. Account 51 () can be divided into several analytical accounts, each of which will keep records for each individual current account of the enterprise.
The primary document confirming the fact of writing off and receiving non-cash funds is an extract from the bank, which contains information on all amounts received and written off from the organization's current account.
Funds are written off on the basis of a payment order, which is drawn up in 2 copies and referred to the bank, one of the copies is marked by the bank that the order has been accepted and returned back. When you deposit money from the cash desk to the current account, an announcement is made for a cash contribution.
Video tutorial. Account 51 in accounting: transactions, examples
In this video lesson, account 51 of accounting is disclosed in detail. Key transactions and practical examples for recording transactions are discussed.
Typical transactions for account 51
Debit | Credit | Operation name |
51 | 62 | Receipt of payment or advance payment from the buyer |
51 | 50 | Cash deposit to the bank from the company's cash desk |
75 | Contribution to Authorized capital by non-cash means | |
51 | 66 (67) | Obtaining a short-term (long-term) loan |
60 | 51 | Payment to the supplier by bank transfer |
50 | 51 | Withdrawing money from the account |
75 | 51 | Payment of dividends by bank transfer |
66 (67) | 51 | Loan (loan) repayment |
Summarize:
The organization for mutual settlements can use both cash and non-cash. For the accounting of the first, the cash desk is used, for the accounting of the second - the current account. Each operation for accounting for funds in mandatory primary documents are drawn up, and the corresponding posting is reflected in the accounting.
Account 51 at a glance in infographics
The figure below shows all the key information about account 51 and its transactions in the infographic.
Everything typical wiring on account 51 "Current account"
Each company operates, as a rule, both in cash and non-cash funds. If for the accounting of the first there is a cash desk (it was written in detail in the article ""), then for the accounting of non-cash funds, a current account is used - 51 accounting accounts. Non-cash transactions are presented at the end of the article.
Cash is usually used to make payments to individuals. Settlements between legal entities are usually carried out using non-cash funds.
For this purpose, each company chooses a suitable bank for itself and opens a current account in it, a foreign currency account is opened for settlements in foreign currency. Accounting for the sale and purchase of currency, as well as the opening of a currency account is discussed in detail. In the article, we will analyze in more detail the accounting of non-cash funds, its features, the preparation of primary documents accompanying transactions on the movement of non-cash money.
The organization's current account may receive money from others legal entities(from buyers as payment, from credit institutions as a loan, etc.), from individuals, and the organization itself can deposit money from the cash desk on the basis of a cash payment announcement. In this case, the organization is the recipient of the money.
With non-cash funds, an organization can pay suppliers for goods, services, materials, fixed assets, pay various taxes, fees and payments, and can also cash out money on the basis of a check to pay salaries, accountable amounts to employees. Here the organization will already act as a payer.
Read about how to open a current bank account in.
The main primary document on the basis of which money is debited is a payment order.
Accounting in accounting
The Chart of Accounts provides an accounting account. 51, which is used to reflect all transactions related to the movement of non-cash money.
On the debit account 51 all receipts are reflected, on the credit - the withdrawal of money from the account.
Account 51 is an active account. If we conduct an analysis, we see that it keeps records of the company's assets - non-cash funds, therefore it is characterized by signs of an active account (this issue was discussed in detail in: the final balance of account 51 is always debit; the debit reflects an increase in the asset, that is, an increase in cash funds on the company's account (receipts), and the loan reflects a decrease in the asset, that is, a decrease in funds on the account (their write-off).
Postings
Each receipt and withdrawal of money from the account is business transaction... For each transaction in accounting, a posting must be drawn up, read about how to correctly draw up postings. Brief conclusions from that article: in order to make a posting, you need to determine the two accounting accounts involved in the operation, and deposit the amount simultaneously in the debit of one and in the credit of the other.
Cash receipts:
Upon receipt of money, the amount is debited from the account. 51, a number of accounts can act as a correspondent account, which also needs to be credited with an amount. The most common accounting entries on account 51 upon receipt of non-cash funds are presented below:
Writing off money:
When debiting money, the amount is credited to the account. 51, the offsetting accounts to be debited depend on the purpose of the payment. Let's highlight the most common typical transactions for writing off non-cash funds.
Analytical accounting for account 51 "Settlement accounts" is maintained for each settlement account.
Transactions on the current account are reflected in the accounting records on the basis of the statements of the credit institution on the current account and the cash settlement documents attached to them.
Synthetic accounting of transactions on the current account, the accounting department of the enterprise keeps on account 51 "Current account".
Account 51 “Settlement Accounts” is intended to summarize information on the availability and movement of funds in the currency of the Russian Federation on the organization’s settlement accounts opened with credit institutions.
The debit of account 51 "Settlement accounts" reflects the receipt of funds to the settlement accounts of the organization.
The credit of account 51 "Settlement accounts" reflects the write-off of funds from the settlement accounts of the organization.
The amounts erroneously assigned to credit or debit of the organization's current account and found when checking the statements of the credit organization are reflected on account 76 “Settlements with various debtors and creditors” (subaccount “Settlements for claims”).
Transactions on the current account are reflected in the accounting on the basis of statements of the credit institution on the current account and the cash settlement documents attached to them.
Analytical accounting for account 51 "Settlement accounts" is maintained for each settlement account. accounting cash account
Account 51 "Settlement accounts" corresponds with accounts (Table 2.1.):
Table 2.1 Correspondence of accounts
By debit |
On a loan |
51 Settlement accounts |
|
52 Foreign exchange accounts |
52 Foreign exchange accounts |
55 Special bank accounts |
55 Special bank accounts |
57 Transfers in transit |
57 Transfers in transit |
58 Financial investments |
|
60 Settlements with suppliers and contractors |
|
62 Settlements with buyers and customers |
|
66 Settlements on short-term loans and borrowings |
|
67 Settlements for long-term loans and borrowings |
|
68 Calculations of taxes and duties |
|
69 Calculations for social insurance and ensuring |
|
70 Payments to staff on remuneration |
|
75 Settlements with founders |
71 Settlements with accountable persons |
73 Payments to personnel for other transactions |
|
75 Settlements with founders |
|
80 Share capital |
76 Settlements with different debtors and creditors |
86 Targeted financing |
79 On-farm settlements |
90 Sales |
80 Share capital |
91 Other income and expenses |
81 Own shares |
98 Deferred income |
84 Retained earnings ( uncovered loss) |
99 Profit and loss |
96 Reserves forthcoming expenses |
99 Profit and loss |
Account 51 “Current account” is an active balance sheet account. Its balance reflects the amount of the enterprise's funds on the current account at the beginning of the month, the debit turnover - the crediting of funds from the sale of products, in repayment accounts receivable, admission bank loans, payment of cash from the cash desk, etc. The loan shows a decrease in funds as a result of various payments, as well as as a result of their transfer to the cash desk.
The company periodically (daily or at other times established by the bank) receives from the bank an extract from the current account, i.e. a list of his reporting period operations. The bank statement is accompanied by documents received from other enterprises and organizations, on the basis of which funds were credited or debited, as well as documents issued by the enterprise.
An extract from the current account is the second copy of the company's personal account opened by the bank. Keeping the funds of the enterprises, the bank considers itself to be the debtor of the enterprise (its accounts payable), therefore, the balance of funds and receipts to the current account is recorded on the credit of the current account, and the decrease in his debt (write-off, cash withdrawal) - on debit. When processing statements, the accountant must remember this feature and record the amounts credited and the balance on the debit of the current account, and write-offs - on the loan. The statement from the current account has certain indicators, some of which are coded by the bank, and the same codes are used by the company.
Bank statement replaces the register analytical accounting on the current account and at the same time serves as the basis for accounting records... All documents attached to the extract are canceled with the stamp “canceled”.
On the fields of the verified statement against the amounts of transactions and in the documents, the codes of the accounts corresponding to account 51 "Current account" are put down, and the documents also indicate the serial number of his entry in the statement. This data is necessary to control the movement of funds, automate accounting work, certificates, checks and subsequent storage of documents. Verification and processing of extracts should be carried out on the day they are received.
The statement received from the bank is checked and processed: all supporting documents are selected, correspondent accounts (codes) are affixed, and for the expenses for the maintenance and operation of machinery and equipment, general production and general costs of circulation, settlements with the budget and others, in addition, article codes are also affixed ... This is necessary because analytical accounting for many accounts is organized in the context of articles. The grouping of amounts by items is carried out in transcript sheets, which are opened monthly in the context of accounts, workshops and are filled in according to the data of documents for the corresponding order magazines.
To reflect the turnovers on the credit account 51, there is a journal order No. 2. The turnovers on the debit of this account are recorded in different order journals and, in addition, are controlled by statement No. 2. The basis for filling in these registers is the verified and processed statements from the current account.
The amounts with the same offsetting accounts of each statement are added up and recorded in the journal-order and in the statement with totals.
A prerequisite for filling in the registers is the use of one line for each statement, regardless of the period for which it was drawn up. The number of occupied lines of the journal-order No. 2 and statement No. 2 for each month should be the same and equal to the number of bank statements received during this period. Both in the journal order No. 2 and in statement No. 2, the amounts are recorded in the context of the corresponding accounts with debit and credit of account 51. The presence of these indicators for each reporting day and month allows accounting employees to analyze the sources of funds received on the company's current account, control the target use of funds, fulfillment of obligations to the budget and other economic bodies in accordance with the approved calendar schedule of financial payments.
Account 51 "Settlement accounts" is intended to summarize information on the availability and movement of funds in the currency of the Russian Federation on the organization's settlement accounts opened with credit institutions.
The debit of account 51 "Settlement accounts" reflects the receipt of funds to the settlement accounts of the organization. The credit of account 51 "Settlement accounts" reflects the write-off of funds from the settlement accounts of the organization. The amounts erroneously credited or debit to the organization's current account and found when checking the statements of the credit organization are reflected in account 76"Settlements with different debtors and creditors" (subaccount "Settlements on claims").
Transactions on the current account are reflected in the accounting on the basis of statements of the credit institution on the current account and the cash settlement documents attached to them.
Analytical accounting for account 51 "Settlement accounts" is maintained for each settlement account.
Account 51 "Settlement accounts"
corresponds with accounts
by debit | on a loan |
50 Cashier 51 Settlement accounts 52 Foreign exchange accounts 55 Special bank accounts 57 Transfers in transit 58 Financial investments 75 Settlements with founders 80 Share capital 86 Targeted financing 90 Sales 91 Other income and expenses 98 Deferred income 99 Profit and loss |
04 Intangible assets 50 Cashier 51 Settlement accounts 52 Foreign exchange accounts 55 Special bank accounts 57 Transfers in transit 58 Financial investments 60 Settlements with suppliers and contractors 62 Settlements with buyers and customers 66 Settlements on short-term loans and borrowings 67 Settlements for long-term loans and borrowings 68 Calculations of taxes and duties 69 Calculations for social insurance and security 70 Payments to staff on remuneration 71 Settlements with accountable persons 73 Payments to personnel for other transactions 75 Settlements with founders 76 Settlements with different debtors and creditors 79 On-farm settlements 80 Share capital 81 Own shares (shares) 84 Retained earnings (uncovered loss) 96 Provisions for liabilities 99 Profit and loss |
Application of the chart of accounts: account 51
- Account 60 in payments for advances: examples in "1C"
The base is issued a document "Write-off from the current account" with the transaction type "Payment ... users are faced with incorrect correspondence of accounts in the information base, from ... on advances issued", respectively, the debit account is selected when the document is posted ... Calculations on advances issued "with account 51" Settlement accounts ". In the future, for example, when ... Supplier ", and in the field" On account of debt "you must select" Our ... a specific contract. The tab "Settlement accounts" contains ...
- When will the security deposit be recognized as taxable income of the lessor?
The security deposit is set off against the performance of the corresponding obligation under ... the security deposit is set off against the performance of the corresponding obligation under ... sums of money, received on the lessor's settlement account on the simplified taxation system, were ... the security deposit arrived on the settlement account of the lessor company on January 15 ... entries on the debit of account 51 "Settlement accounts" and the credit of account 76 "Settlements from ... on analytical accounts of the account 76: on the debit of the analytical account "Settlements from ...
- Security costs. Accounting and tax accounting
Reflected in the debit of account 60 and credit of account 51 "Settlement accounts" (Instructions ... on the use of the Chart of accounts of the accounting ... on the basis of the invoices and invoices issued by the contractor. The cost of services for ... premises 60 51 59 000 Bank statement on current account Expenses for ... Instructions for the use of the Chart of accounts of accounting for financial and economic ... protection of the General Director 60 51 118 000 Bank statement on the current account
- Elevator insurance in MKD: accounting in the UK
The insurance company was transferred to the insurance premium Account 76 "Settlements with different debtors ... for property and personal insurance" Account 51 "Settlement accounts" Recognized expenses for insurance of dangerous ... during the insurance period) Account 20 "Main production" Account 76 "Settlements with...
- Revenue from a foreign counterparty in rubles: how to correctly reflect it in the accounting
What is the paperwork? The organization's current account received funds from ... the bank on the current account, confirming the crediting of funds to the current account at the rate ... the currency is sent for sale; Debit 51 Credit 91-1 "Other ... Other expenses" Credit 51 - commission withheld by the bank ... exchange for rubles; Debit 51 Credit 57 "Transfers ... of the bank on the current account, confirming the crediting of funds to the current account; accounting statement ...
- Accounting for discounts and bonuses from the parties to the supply agreement
Documents (consignment note and invoice) in the amount of 23 600 ... 000 Received on the current account payment from the buyer 51 62 23 600 ... the seller must issue a correction invoice to the buyer no later than five calendar ... RF). On the basis of the correction invoice, the seller has the right to accept for ... including the issuance of correction invoices) it is better not to include ... 000 The bonus was transferred to the buyer's current account 76 51 408 000 B ... 408 000 The bonus was received on the current account 51 76 408 000 V ...
- Drawing up invoices by the broker when purchasing goods on the exchange
The value of the purchased petroleum products on the invoice of the petroleum product supplier may exceed ... the program receiving and reissuing invoices by the broker? Since most ... when creating a document of receipt on a current account, you must specify the type of contract - ... petroleum products). When money is received on the current account from the principal, the following ... entries are formed: Debit 51 Credit 76.06 - received ... oil products; Debit 76.05 Credit 51 - money is transferred to the exchange ...
- What exactly is related to entertainment expenses?
Hospitality expenses are recorded on accounts 26 " General running costs"... sale" in correspondence with invoices: 60 "Settlements with suppliers ... catering for delegates. Correspondence of invoices Amount, rubles The content of the operation ... of the current account will be reflected by the posting: 76 subaccount "Settlements with a transport organization" 51 "Settlement account" ... 10,000.00 An invoice for transport has been paid ... Other settlements "51" Settlement account " 10,000.00 An invoice for the provision of ...
- Accounting for pledging property
To reflect it, the off-balance sheet account 009 is used "Security of obligations and ... pledge, an entry is made on the debit of account 009, and upon termination ... accordingly, on the credit of account 009. Referring to the description of account 009 does not allow ... to regularly adjust the amount calculated on account 009 (for example, on the accrued ... .2016 The credit was credited to the current account 51 66 10 000 000 ... - 640 893 rubles. enterprises. 21.04. ...
- How to recognize in expenses compensation for delayed payment of earnings?
The worked period must be issued to the employee in the form approved by the order ... of remuneration (reflected using account 70 "Payments with personnel for ... other expenses (reflected using account 73" Payments with personnel for ... -2 " Other expenses "and the credit of account 73. Accordingly, upon payment of compensation ... an entry on the debit of account 73 and credit of account 50" Cashier "(51" Settlement accounts "). Despite ... each natural person from the beginning of the billing period on an accrual basis, except for ...
- Re-qualification of an intermediary transaction into a sales contract: what to look for?
To the budgetary system of the Russian Federation, by calculation. This norm indirectly confirms ... on its own behalf, but at the expense of the committent (clause 1 of Article 990 ... under an intermediary agreement or to reimburse the intermediary's costs incurred by him ... the consignor of the goods is transferred to his current account after the sale of the goods Also in ... year and turnover on accounts 50 "Cashier", 51 "Current account", 62 "Settlements with customers ...
- Reflection of the transaction for the acquisition of a 100% stake in the authorized capital of LLC
PBU 19/02). According to the Chart of accounts of financial and economic activities ... loans granted to other organizations are intended for account 58 "Financial investments ... shares". Analytical accounting for account 58 "Financial investments" ... the following posting will be made from the current account: Debit 76 Credit 51 "Current accounts" ...
- Inseparable improvements. Accounting and tax accounting at the lessee
Improvement of the rented property at its own expense, the lessor is released from the obligation ...: at the expense of the tenant, at the expense of the lessor or partially at the expense of the tenant, ... by the contractor 60 51 240 000 Bank statement on the current account Monthly starting ... inseparable improvements 51 76 295 000 Bank statement on the current account Inseparable ... to the contractor 60 51 480 000 Bank statement on the current account Monthly in ... to the contractor 60 51 240 000 Bank statement on the current account Monthly at ...
- Inseparable improvements. Accounting and tax accounting with the lessor
...: at the expense of the lessee, at the expense of the lessor or partially at the expense of the lessee, ... Instructions for the use of the Chart of accounts of financial and economic ... improvements 76 51 120 000 Bank statement on the current account Monthly from ... Instructions on the application of the Chart of Accounts accounting financial and economic ... VAT and issues an invoice to the lessor. Invoices received at the gratuitous ...
- Redemption of treasury property: on the payment of VAT to tax agents
Cash to the seller 60 51 Bank statement on the current account The debt on ... to the budget is reflected 68 51 Bank statement on the current account VAT amount (with ... property 60-av. 51 Bank statement on the current account VAT amount is transferred ... to budget 68 51 Bank statement on the current account ... funds for the seller 60 51 Bank statement on the current account The debt on ... is reflected to the budget 68 51 Bank statement on the current account * The use of account 19 is advisable to ...