Accounting of banking operations. Accounting for banking transactions

Active operations are carried out when the bank purchases securities. This is carried out both on one’s own behalf (investment or trading operations) and on behalf of oneself (brokerage operations).

To carry out cash settlements on transactions in the ORTS sectors, dealer banks open accounts in the ORTS settlement center. To reflect them in accounting, the active balance sheet account 30402 “Accounts of participants of the RC ORTS” is used.

Accounting for the dealer bank's own operations. When purchasing, the transfer of funds by the dealer bank to the ORTS settlement center is reflected in the accounting records by posting:

Dt sch. 47404 “Settlements with currency and stock exchanges”, sub-account “Money transferred for concluding transactions for the purchase of securities” - according to the personal account of the exchange

K-t sch. 30102 “Correspondent accounts of credit organizations with the Bank of Russia” - for the amount of transferred funds (according to the bank’s correspondent account statement).

Upon receipt of an extract from a participant’s account to which funds have been received to execute a transaction to purchase securities, the following posting is made:

Dt sch. 30402 “Accounts of participants of the RC ORTS” - according to the personal account of the participant

K-t sch. 47404 “Settlements with currency and stock exchanges”, sub-account “Money transferred for concluding transactions for the purchase of securities” - on the personal account of the exchange - for the amount of funds transferred to the participant’s account.

The fact of concluding a transaction to purchase a security is reflected in the following entry:

Dt sch. 47408 “Settlements for conversion transactions and forward transactions”, subaccount “Requirements for receiving securities”

K-t sch. 47407 “Settlements for conversion transactions and forward transactions”, subaccount “Creditors for transactions with securities”

In accounting, current revaluation transactions are reflected in accordance with clause 6.4.1 of Appendix 11 to the Rules on paired balance sheet accounts 50120 “Revaluation of securities - negative differences”, 50121 “Revaluation of securities - positive differences”, on which paired personal accounts are opened. Analytical accounting is maintained on personal accounts opened for each issue of securities.

The procedure for taxation of the results of revaluation of securities at market value is determined by Chapter. 25 Tax Code of the Russian Federation. According to paragraph 24 of Art. 251, income in the form of a positive difference received from the revaluation of securities at market value does not increase the tax base for income tax, and expenses in the form of a negative difference do not reduce this base (clause 46 of Article 270), i.e. the results of revaluation are not taken into account for tax purposes and are not included in tax accounting registers.

The acquisition of securities is reflected in accounting as follows:

D-t 50104-10,50116K-t 30102,40702,30110 etc.

50305-11 and etc.

If the right to securities is not transferred immediately (participants of the ORS):

D-t 50104-10,50116K-t 47407/47408

50305-11 and etc.

If through intermediaries:

D-t 50104-10,50116K-t 30602

50305-11 and etc.

The costs of purchasing securities are reflected as follows:

D-t 50104-10.50116K-t 50905.47422

50305-11 and etc.

In the Tax Code of the Russian Federation (Clause 2, Article 280, Chapter 25), the taxpayer’s income from operations on the sale or other disposal of securities is determined based on the price of the sale or other disposal of the security, as well as the amount of accumulated interest (coupon) income paid by the buyer to the taxpayer , and the amount of interest (coupon) income paid to the taxpayer by the issuer. At the same time, the taxpayer’s income from the sale or other disposal of securities does not include amounts of interest (coupon) income previously taken into account for tax purposes. Expenses upon the sale (or other disposal) of securities are determined based on the purchase price of the security, costs of sale, and the amount of accumulated interest (coupon) income paid by the taxpayer to the seller of the security. In this case, the expense does not include the amounts of accumulated interest (coupon) income previously taken into account for tax purposes.

Income from the sale (redemption) of securities is included in the consolidated tax accounting register “Income from the sale of a credit organization recognized in the reporting (tax) period” on page 15 “Income from the sale of securities, total” and 15.1 “including those traded on organized securities market".

Expenses on the sale of securities are included in the consolidated tax accounting register “Expenses of a credit organization recognized in the reporting (tax) period” on page 20 “Expenses associated with the sale of securities, in total” and page 20.1 “including those traded on an organized securities market."

For taxpayers (including banks) carrying out dealer activities on the securities market, it is allowed in accordance with clause 11 of Art. 280 when determining the tax base and carrying forward losses to the future, form a tax base and determine the amount of loss to be carried forward to the future, taking into account all income (expenses) received from business activities.

According to clause 7.2.3 of Appendix 11 to the Rules, banks that are professional participants in the securities market can write off the costs of selling securities incurred during the month as expenses of the bank as a whole for the trading portfolio. The debit balance formed during the reporting period on balance sheet account 50905, subaccount “Sales costs in the reporting month” is subject to write-off as bank expenses using the following entry:

Dt sch. 70606 “Expenses”,

Dt sch. 50905 “Costs associated with the acquisition and sale of securities” - for the full amount of expenses incurred in the reporting month.

Costs associated with the acquisition of securities are written off as expenses of the reporting period in proportion to the number of securities sold (in accordance with clause 7.2.3 of Appendix 11 to the Rules), which is reflected in accounting by an entry similar to the one above.

The commission amount in favor of the ORTS settlement center is debited directly from the participant’s account by posting:

Dt sch. 70606 “Expenses

K-t sch. 30402 “Funds of participants of the ORTS RC” - according to the participant’s personal account in the RC - for the amount of commission in favor of the ORTS settlement center.

The balance of funds in the participant’s account in the RC ORTS is transferred to the account for settlements with exchanges using the following posting:

Dt sch. 47404 “Settlements with currency and stock exchanges”, subaccount “Cash received in fulfillment of requirements for transactions”

K-t sch. 30402 “Funds of participants of the RC ORTS” - according to the participant’s personal account in the RC - for the amount of transferred funds.

In addition to income and expenses on transactions with securities carried out by banks - professional participants in the securities market on their own behalf and at their own expense, such banks also have a number of income and expenses associated with their professional activities. For banks that are professional participants in the securities market, the Tax Code of the Russian Federation establishes specifics regarding their determination of income and expenses associated with the implementation of their professional activities (Articles 288, 289, Chapter 25 of the Tax Code of the Russian Federation).

Accounting for investments in debt obligations of the investment portfolio (unquoted securities), as well as transactions with these securities carried out by banks not as professional participants in the securities market (over-the-counter transactions), is carried out by them in the generally established manner.

The accrual of interest income is reflected as follows:

D-t 50104-10.50116K-t 70601.50407

50305-11 and etc.

Attribution of previously accrued interest income to the bank's income upon recognition of uncertainty in the receipt of income:

D-t 50407- K-t 70601

The revaluation of the first available-for-sale securities of the relevant issue is reflected as follows:

1) positive - D-t 50221,50721-K-t 10603;

2) negative - D-t 10605 - K-t 50220.50720.

The amounts of positive and negative revaluation are written off respectively to the income (70602) or expenses (70607) of the bank.

The disposal of securities is reflected as follows:

1) Cost taken into account

D-t 61210K-t 50104-10.50116

50305-11 and etc.

2) Costs taken into account

D-t 61210K-t 30102,40702, etc.

3) Positive revaluation differences are taken into account

D-t 61210K-t 50205-11.50214

4) Negative revaluation differences are taken into account

D-t 50205-11,50214K-t 61210

5) Financial result from the disposal of securities:

When selling securities on the securities market, the procedure for recording transactions is slightly different:

1) The cost of securities sold under contracts is taken into account:

D-t 47404/47403 -Kt 61210

2) Cost written off:

D-t 61210K-t 50104-10.50116

50305-11 and etc.

3) Financial result from the disposal of securities:

Positive kit 61210 - kit 70601

Negative kit 70606 - kit 61210

The investor bank, having received from the issuer an extract from its securities account, which confirms the transfer of ownership of the shares to it, makes the following entry in depository accounting:

Dt sch. 98010 “Securities in storage at the leading depository (“NOSTRO” basic depository)”

K-t sch. 98050 “Securities owned by the depositary” - for the personal account “Shares not encumbered with obligations” - for the number of shares owned by the bank.

Situational task 1

Compile a condensed bank balance sheet based on the following inputs.

Table - Commercial bank account balances

Table - Abbreviated bank balance


Title of articles	Amount, rub.	Title of articles	Amount, rub.
Fixed assets		Authorized capital
Material reserves		Extra capital
Intangible assets		Reserve fund
Cash desk of credit organizations		Current accounts of non-state commercial organizations
Loans not repaid on time
Interest on loans not paid on time
Correspondent accounts of credit institutions in the RCC
Settlements with other debtors

Situational task 2

Record the following transactions in the accounting accounts. Explain the document flow procedure for these operations.

According to the current account of Impulse CJSC, as of March 4, the balance was 45,390 rubles. On this day, the following transactions were performed on the specified account:

1. Cash was issued according to cash check No. 317607 to pay wages - 20,340 rubles.

2. According to payment order No. 962, personal income tax is transferred - 1,580 rubles.

3. According to register No. 5 with the documents attached to it for the shipped goods, funds from the buyer’s letter of credit were credited - 11,120 rubles.

4. Payment order No. 16 of the supplier for goods was paid - 10,400 rubles.

5. credited as payment for payment order No. 26 - 19,900 rubles.

1. D -T 40702(P) - Kit 40903(P) - 20340 rub.

Funds are debited from the client's current account for deposit in a checking account;

D-t40903(P) - K-t20202(A) - 20340 rub.

Funds were debited from the client's checking account to pay for the presented check No. 317607

2. D-t40702(P) -K-t30102(A) 1580 rub.

Personal income tax is transferred according to payment order No. 962

3. D-t40901(P) - K-t40702(P) 11,120 rub.

According to register No. 5 with the documents attached to it for the shipped goods, funds were credited from the buyer’s letter of credit - 11,120 rubles.

4. D-t40702(P) - K-t30102(A) 10,400 rub.

For settlements with a letter of credit, funds are debited from the buyer's current account and transferred to the supplier's bank.

D-t30102(A) - K-t40901(P)

At the supplier's bank, the received amount of funds is credited to the letters of credit account.

5. D-t30102(A) - K-t40702(P) 19900 rub.

3 credited as payment for payment order No. 26.

Situational task 3

CJSC Tetris applied to JSCB Vega with an application for a loan for the purchase of inventory in the amount of 30,000 rubles. under a third party guarantee for a period of 3 months with payment of 20% per annum.

Calculate the amount of the repayment payment. Make the necessary accounting entries, explain the procedure for document flow for transactions.

Issuance of a loan to a client - a legal entity. The provision (placement) of funds by the bank to the client-borrower is carried out on the basis of an order drawn up by specialists of an authorized division of the bank and signed by an authorized officer of the bank. The order specifies the number and date of the agreement, the amount of funds provided, the term for payment of interest and the size of the interest rate, the terms of repayment of funds - the total amount or several amounts if repayment is carried out in parts, for loan agreements - the digital designation of the credit risk group, the value of the collateral, the amount for which a bank guarantee or guarantee was received, a list of documents attached to the order and other necessary information. A change in the credit risk group of a loan is also carried out on the basis of the relevant order, classifying loans and equivalent debt by risk group - in the manner established by the Bank of Russia. If the parties accept additional agreements to the agreement on changing the terms of repayment (return) of funds, including the payment of interest and (or) interest rates and other conditions, an order signed by an authorized officer of the bank is drawn up for the accounting division of the bank.

Amount of the repayment payment = 30,000*(1+3/12*0.2) = 31,500 rubles.

Interest amount for 3 months = 1,500 rubles.

Accounting entries:

The amount of the loan provided was credited to the current account of Tetris CJSC: D-t45204(A) - K-t40702(P) 30,000 rubles.

The write-off of amounts of current debt on the principal debt is taken into account with the monthly receipt of funds to repay it:

D-t40702 (P) - K-t45204 (A) 10,000 rub.

Guarantee accounting:

D-t91315(P) - K-t99999(P) 31,500 rub.

Interest accrual:

D-t47427(P) - K-t45204(A) 500 rub.

Payment of interest:

D-t40702(A) - K-t47427(P) 500 rub.

Financial result from receiving interest:

D-t45204(A) -K-t70601(P) 500 rub.

Situational task 4

Compile an expenditure and incoming cash register and certificates from the cashiers of the incoming and outgoing cash register. Prepare accounting entries.

During the day, the following cash transactions were carried out at JSCB “Foton”:

1. Cash checks of OJSC “Bogatyr” were paid - 3000 rubles.

2. Issued in cash for the economic needs of OJSC "Elena" - 3800 rubles.

3. Unpaid wages received in cash from Temp LLC - 7,000 rubles.

4. Revenue from the sale of goods was received for crediting to the bank account of Sfera LLC - 14,500 rubles.

5. The manager's debt has been repaid. warehouse Sergeev I.P. for shortage of materials - 300 rubles.

6. Cash was issued to pay wages to Svetlana LLC - 17,000 rubles.

7. Issued for travel expenses to the bank economist I. E. Svetlova - 700 rubles.

8. The fee for opening a current account was received from Zvezda OJSC - 30 rubles.

In accounting, cash expense transactions are reflected on the basis of the cash journal for expenses after reconciliation by the operational employee and the cashier. Amounts of cash are debited from the bank accounts of clients receiving funds, which is reflected in the accounting records by posting:

D-t of the client's settlement (current) account - according to the personal account of the client-recipient of cash

K-t sch. 20202 “Cash desk of credit institutions” - for the amount debited from the client’s account using a cash check.

1. D-t40903(P)-K-t20202(A)

Cash checks of OJSC “Bogatyr” were paid - 3000 rubles.

2. D-t40903(P)-K-t20202(A)

Issued in cash for the economic needs of JSC Elena - 3800 rubles.

3. D-t20202(A)-K-t40702(P)

Unpaid wages received in cash from Temp LLC - 7,000 rubles.

4. D-t20202(A) - K-t40702(P)

Revenue from the sale of goods was received for crediting to the bank account of Sfera LLC - 14,500 rubles.

5. D-t20202(A)-K-t61209

The manager's debt has been repaid. warehouse Sergeev I.P. for shortage of materials - 300 rubles.

6. D-t40903(P)-K-t20202(A)

Cash was issued to pay wages to Svetlana LLC - 17,000 rubles.

7. D-t60308(A)-K-t20202(A)

Issued for travel expenses to the bank economist I. E. Svetlova - 700 rubles.

8. D-t20202(A)-K-t70601(P)

The fee for opening a current account was received from Zvezda OJSC - 30 rubles.

Expenses cash journal

Situational task 5

Commercial bank "Credit" purchased shares of the company "Biathlon" at a par value of 200 rubles. Shares have a market quote. After 30 days, the market value of the shares was 190 rubles. They were sold at a price of 185 rubles. in 40 days.

Prepare accounting entries for:

buying shares;

sale of shares;

creation and return of reserves for depreciation of securities.

Reflect the same transaction, provided that the market value of the shares has increased to 220 rubles.

The cost of shares acquired by the bank is taken into account:

D-t50605(A)-K-t40702(P) 200 rub.

Reserves for possible losses:

D-t70607(A) - K-t50719(P) 15 rub.

The cost of disposed shares is taken into account:

D-t61210-K-t50605(A) 200 rub.

The amount of cash from the sale of shares at the selling price is taken into account:

D-t30102(A) - Kit 61210 185 rub.

Attribution of the financial result from the disposal of shares at a sales price of 185 rubles:

D-t70606(A)-K-t61210 15 rub.

Attribution of the financial result from the disposal of shares at a sales price of 220 rubles:

D-t61210 - K-t70602(P) 20 rub.

Accounting in credit institutions is regulated by the Central Bank of the Russian Federation in Regulation No. 385-P dated July 16, 2012. The legislative document approves the working Chart of Accounts for banks, including off-balance sheet accounts; contains the procedure for organizing accounting and document flow; clarifies the requirements for mandatory control measures. The basic method is double entry, but the accounts and entries are not similar to those used in ordinary business enterprises.

What is the difference between accounting in credit institutions?

The main feature of accounting in banking institutions is the use of memorial order forms. The three-level structure of the Chart of Accounts differs significantly in the number of characters, purpose and grouping into subaccounts. A separate section is devoted to transactions on various securities, including shares; precious metals; financial instruments. Client accounts are allocated to a special group.

Rules for maintaining accounting in credit institutions:

Three-level Chart of Accounts – represented by fixed values. The first and second are approved by Regulation 385-P, the third is an individual personal account of 20 digits. In turn, the 20-digit account determines the account type, currency code, and control key value.
Timely reflection of transactions “day to day” - it is not allowed to change transactions for previous operating days. For this purpose, there are adjustments carried out already in the current period. The balance can be formed for any period - day, decade, month, etc.
Separate assessment and reflection of active and passive accounts and the use of a single time gradation according to the terms when reflected on level 2 accounts.
VAT accounting is built with the possibility of including the amounts of paid input taxes in expenses (and not in deductions) accepted when determining income tax. At the same time, VAT regarding inventory and materials is taken into account only in the amount of valuables written off from warehouses.
Accounting for fixed assets is carried out with the opening of personal accounts for depreciation analytical groups of fixed assets.
The list of reporting forms, as well as the rules for compilation and submission are regulated by the Central Bank in Directive No. 2332-U dated November 12, 2009.

Accounting in credit institutions - standard entries

	Account by debit	Loan account
The main asset was put into operation
Accrued depreciation on fixed assets
Advance payment for supplies transferred
Contributed by OS as a contribution to the authorized capital
Inventory received on the bank's balance sheet
MPZ dropped out		61002 (61008-61010, 61013, 61014)
Inventory shortage detected		61002 (61008-61010, 61013, 61014) 61002 (61008-61010, 61013, 61014)
Salaries issued to bank employees
“Salary” taxes accrued
“Salary” taxes listed
Paid interest on interbank loan obligations		30102, 30110, 20202
Interest accrued on client deposits
Travel expenses of a bank employee are reflected
A loan was issued by the bank to an NPO client
Interest accrued on the loan
Paid by the bank client %
The loan was repaid by the NPO bank client on time

Bank

This is a credit institution that has the right to carry out comprehensive (in aggregate) banking operations.

Federal Law of December 2, 1990 No. 395-1 “On Banks and Banking Activities” refers to banking operations:

1)attracting funds from individuals and legal entities into deposits (on demand and for a certain period);

RVD hoses, production of RVD hoses http://www.rvd-plus.ru.

2) placement of the specified raised funds on one’s own behalf and at one’s own expense;

3) opening and maintaining bank accounts for individuals and legal entities;

4) carrying out settlements on behalf of individuals and legal entities, including correspondent banks, on their bank accounts;

5) collection of funds, bills, payment and settlement documents and cash services for individuals and legal entities;

6) purchase and sale of foreign currency in cash and non-cash form;

7) attraction of deposits and placement of precious metals;

8) issuance of bank guarantees;

9) making money transfers on behalf of individuals without opening bank accounts (except for postal transfers).

According to the Federal Law “On Banks and Banking Activities”, “the opening by credit institutions of bank accounts of individual entrepreneurs and legal entities, with the exception of state authorities and local governments, is carried out on the basis of certificates of state registration of individuals as individual entrepreneurs, certificates of state registration legal entities, as well as certificates of registration with the tax authority.” Therefore, to open a current account, an organization must first register as a legal entity and register for tax purposes.

Along with other documents required to open a current account, the client must submit to the bank a card with sample signatures and a seal imprint. The card is filled out by hand with black, purple or blue ink (paste). It is also permissible to use a typewriter or printer or other writing or electronic computing machines for filling out, using only black font. Signatures on the card must be handwritten. The use of a facsimile signature is not permitted.

Advice to persons who have the right to sign and, accordingly, submit their samples to the bank. It is not necessary to exactly repeat the signature from your passport on the card. The main requirement for the sample of your signature on the card is stability, the possibility of multiple repetitions as close as possible.

The card is submitted to the bank in one copy for each bank account. It is an approved form of form No. 0401026 according to OKUD (All-Russian Classifier of Management Documentation OK 011-93).

A few words about payment for bank services and other settlements between the bank and its client. When opening a current account, an agreement is signed between the bank and its client. This is a very serious document. In particular, it stipulates such issues as the list and payment for services provided by the bank to the client, the accrual of interest to the client for the use of his funds, and the grounds for writing off funds from the client’s account without his order.

The main forms of non-cash payments are:

1) settlements by payment orders;

2) settlements under a letter of credit;

3) payments by checks;

4) settlements for collection.

Organizations concluding a current account agreement independently choose for themselves the forms of non-cash payments. Forms of non-cash payments may also be specifically established in agreements concluded between counterparty organizations. To carry out non-cash payments using the forms listed above, the following types of documents are used:

1)payment orders;

2) letters of credit;

4)payment requirements;

5) collection orders.

These documents are compiled according to approved forms on forms included in the All-Russian Classifier of Management Documentation (OKUD) OK 011-93 (class “Unified System of Banking Documentation”). It is allowed to use printed forms, fill out forms using a computer (use of forms included in reference, legal and accounting programs), as well as copies of forms made on duplicating equipment, if the copying is carried out without distortion.

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Accounting for bank expenses depends on which taxation system a particular organization uses. In today’s article we will talk about the specifics of reflecting banking expenses in the context of tax regimes, and also use examples to look at typical operations for accounting for expenses for banking services.

Bank services: types, documentation

The basis for an organization to receive banking services is an agreement concluded with a credit institution. As part of the agreement with the bank, your company can:

Receive services for opening and maintaining bank accounts;
Make various types of payments on behalf of the company (settlement and cash services);
Apply for loans;
Receive safes and deposit boxes for use (on leasing terms);
Transfer your own property into trust management;
Carry out currency transactions;
Receive cash collection services;
Carry out other operations provided for by the banking agreement.

Receiving banking services by a company requires the preparation of the following documents:

Certificate of completed work (collection services, account support, etc.);
Act of acceptance and transfer of property (leasing services, trust management of property);
Bank statement (payments, transfers). Read also the article: → “”.
Report on the amount of banking transactions (in case the cost of settlement services is not fixed, but depends on the monthly turnover of payments).

Listed above are the main documents required to confirm expenses for banking services. You have the right to draw up additional documents for ongoing operations if this is provided for in the concluded agreement.

Banking accounting

When reflecting expenses for bank services in accounting, use account 91.2. Depending on the type of services provided, write off expenses using Kt 76 or Kt 60. Payment for bank services should be reflected in the following entry:

Dt 76/60 Kt 51.

Tax regime OSNO

If you use the general taxation regime, then you can take into account the amount of expenses for banking services as part of expenses that reduce the tax base. When accounting for VAT on the cost of banking services, reflect the tax amount by posting:

Dt 19 Kt 60.

Record the tax accepted for deduction by writing:

Dt 68-VAT Kt 19.

Example No. 1. Istanbul JSC sells ceramic tableware and uses OSNO. In October 2016, Istanbul JSC entered into an agreement with Vostochny Bank, according to which the credit institution:

carries out cash collection at the Istanbul cash desk;
installs and maintains the Client-Bank system;
provides settlement and cash services.

At the end of October 2016, Vostochny Bank’s services amounted to:

cash collection 7,104 rubles, VAT 1,084 rubles;
cash settlement services – 1,205 rubles;
technical support for Client-Bank software – 807 rubles;
installation of Client-Bank software (period of use 01.10.16 – 01.10.17) – 5,980 rub.

Payment for cash settlement and collection services was made by Istanbul on 10/31/16, payment for installation and maintenance of the Client-Bank software was made on 11/30/16. In the accounting of Istanbul, the accountant made the following entries:

date	Debit	Credit	Description	Sum
31.10.16	91.2	60	Istanbul's expenses for cash and cash services are reflected	RUB 1,205
31.10.16	91.2	60	Istanbul's expenses for cash collection are reflected (7,104 rubles - 1,084 rubles)	6,020 rub.
31.10.16	19	60	The amount of VAT from collection services is reflected	RUR 1,084
31.10.16	68-VAT	19	VAT on collection services is accepted for deduction	RUR 1,084
31.10.16	91.2	60	Costs for technical support of the Client-Bank software are taken into account	807 rub.
31.10.16	91.2	60	The costs of installing the Client-Bank software are taken into account	RUR 5,980
31.10.16	60	51	The write-off of funds to pay for the services of Vostochny Bank was reflected (RUB 7,104 + RUB 1,205)	RUB 8,309
31.10.16	09	68-VAT	Accrued OTA (deferred tax asset) RUB 8,309. * 20%	RUB 1,662
30.11.16	60	51	Reflected write-off of funds for payment for services of Vostochny Bank - installation and technical support of "Client-Bank" for October 2016 (807 rubles + 5,980 rubles)	RUR 6,787
30.11.16	68-VAT	09	Write-off of ONA reflected	RUB 1,662
30.11.16	91.2	60	Costs for technical support of “Client-Bank” for November 2016 are taken into account	807 rub.
30.11.16	60	51	The write-off of funds for payment for technical support of “Client-Bank” for November 2016 is reflected	807 rub.

Tax regime of the simplified tax system

Example No. 2. LLC "Champion" is engaged in the sale of sports nutrition and uses the simplified tax system. In September 2016, Champion entered into an agreement with Vector Bank, according to which the credit institution:

carries out repairs and maintenance of cash register equipment - 1,740 rubles. monthly
provides settlement and cash services to Champion employees – 1,540 rubles. monthly;
collects proceeds from the Champion cash desk - 8,650 rubles, VAT 1,319 rubles. monthly.

09/12/16 “Vector” installed the “Client-Bank” system for “Champion” (one-time payment of 8,220 rubles). The fee for software technical support is 1,004 rubles. monthly. 09/30/16 “Champion” paid “Vector” for collection services, cash register services and repair of cash register equipment. Payment for installation and technical support of “Client-Bank” was made by “Champion” on 11/17/16. The accountant of “Champion” made the following entries in the accounting:

date	Debit	Credit	Description	Sum
30.09.16	91.2	60	Costs for repairs and maintenance of cash register equipment are taken into account	1,740 rub.
30.09.16	91.2	60	Reflected expenses for cash settlement services	1,540 rub.
30.09.16	91.2	60	Collection expenses were incurred (RUB 8,650 – RUB 1,319)	RUR 7,331
30.09.16	91.2	60	VAT on collection is included in expenses	RUB 1,319
30.09.16	91.2	60	The cost of technical support for “Client-Bank” for October 2016 was taken into account in expenses	1.004 RUR
30.09.16	60	51	The amount of payment for the services of Vector Bank was written off (RUB 1,740 + RUB 1,540 + RUB 8,650)	RUB 11,930
17.11.16	60	51	The amount of payment for installation and technical support of “Client-Bank” in October 2016 was written off (RUB 8,220 + RUB 1,004)	RUR 9,224
17.11.16	91.2	60	Expenses for technical support of “Client-Bank” were carried out in November 2016	1.004 rub.
17.11.16	60	51	The amount of payment for technical support of “Client-Bank” in November 2016 was written off	1.004 rub.

Tax regime of UTII

In this case, you can reduce the tax base when calculating the tax on OSNO

Example No. 3. Art Decor LLC is engaged in the production and sale of confectionery products. Income from the sale of confectionery products wholesale is subject to OSNO. In addition, Art Decor sells cakes through a network of cafes. This activity is subject to imputed tax.

“Art Decor” entered into an agreement with the Atlantic Bank, according to which “Art Decor” pays for cash settlement services in the amount of 1,840 rubles. monthly. At the end of May 2016, Art Decor’s income was:

from the wholesale sale of confectionery products – 214,400 rubles;
from selling cakes through a chain of cafes – 487,200 rubles.

Thus, the share of OSNO’s income was:

RUB 214,400 / (RUB 214,400 + RUB 487,200) * 100% = 31%

The share of expenses for bank services that can be taken into account when calculating the OSNO tax is:

1,840 rub. * 31% = 571 rub.

The share of banking expenses related to UTII is:

1,840 rub. – 571 rub. = 1.269 rub.

When calculating the OSNO profit tax, the Art Decor accountant took into account expenses for cash and cash services in the amount of 571 rubles. The following entries were made in the Art Decor accounting system:

date	Debit	Credit	Description	Sum
31.05.16	91-Costs for distribution	60	The amount of bank expenses to be distributed is reflected (for May 2016)	1,840 rub.
31.05.16	91-UTII expenses	91-Costs for distribution	The amount of bank expenses is taken into account (share of UTII)	RUB 1,269
31.05.16	91-OSNO expenses	91-Costs for distribution	The amount of bank expenses is taken into account (OSNO share)	571 rub.

Rubric “Question and answer”

Question No. 1. JSC "Breeze" is a newly created organization that uses OSNO. "Breeze" was registered on 07/12/16. As of July 31, 2016, Breeze does not receive any income. At the same time, the company incurred expenses for banking services in the amount of 7,104 rubles. Does Breeze have the right to take these expenses into account when calculating income tax?

If banking expenses were incurred by Briz for the purpose of making a profit, they can be taken into account when calculating tax.

Question No. 2. JSC KranStroy received a loan from Zapadny Bank. KranStroy uses OSNO. As part of the agreement with the bank, KranStroy pays interest on the loan monthly. Can the company include these amounts as expenses?

KranStroy has the right to reflect interest on the use of a loan as part of non-operating expenses. It should be understood that the amount of such expenses can only be reflected within the established standards.

Question No. 3. As part of the concluded agreement with Bank Sever, JSC Karandash pays the cost of collection services on a monthly basis. 08/04/16 “Karandash” paid the bank for services for July 2016. In what period does “Karandash” have the right to take into account expenses for banking services? The certificate of completion of work received by “Karandash” is dated 07/31/16.

Despite the fact that the services were paid for in August, their cost must be reflected in the expenses of July. This is due to the fact that, according to the act, the services are considered actually provided on 07/31/16

Every day in its work every company encounters one or another banking operation. Receipt of payment for goods to the bank account, transfer in favor of the supplier of materials, issuance of funds to an employee through a cash register - interaction with the bank has become an integral part of the activities of a modern organization. In this article we will talk about how to reflect basic bank account transactions in transactions.

All non-cash payments carried out on the territory of the Russian Federation are carried out through banks. Based on a banking service agreement, an enterprise can open a bank account and carry out all necessary operations with its help.

The main banking operations carried out by enterprises include:

payment for goods, services, works received;
crediting funds from buyers, customers;
payment of wages to employees;
issuance of funds on account for travel expenses and business needs;
placement of funds in a deposit account;
credit line servicing;
transactions related to the use of a checkbook.

It should be noted that operations with the issuance and crediting of funds can be carried out both in cash () and in non-cash form.

The bank carries out all operations on the current account only after the order or receipt of the consent of the organization that owns the account. Exceptions are cases provided for by law (collection of fines, penalties, tax obligations).

Basic transactions for banking transactions

To account for non-cash transactions in a bank, use . If funds are issued or credited through the cash register, then such transactions are reflected in the account.

The US dollar exchange rate (notional) is:

.2015 - 60.00 rub./dollar.
08/03/2015 — 60.50 rub./dollar.
08/20/2015 — .50 rub./dollar.
.08.2015 — , rub./dollar.

The accountant of Shturman LLC made the following entries:

Dt	CT	Description	Sum	Document
$50 USA		Currency was received from the bank to the cash desk of Shturman LLC ($1,250 * 60)	75,000 rub.	Payment order
50	91/1	Accrued positive