There is nothing complicated in accounting for an organization’s non-cash funds. But this position is deceptive. Part of the accounting is based on cash calculations. OSV, which serves as a source for reporting, will help prevent mistakes

 

Accounting statement for account 51

The balance sheet of 51 accounts is an internal report of the organization, which contains a final list of turnover and cash balances in non-cash form. It reflects the availability of money in the organization.

By order of the owner, the bank makes daily payments of obligations, expenses for economic activity. Provides cash for the daily needs of the organization: payment of wages, current business expenses.

If the organization does not have the required amount of money, the bank makes payments sequentially, paying off payment requests gradually. Payment transactions are carried out on the basis of clause 2 of Article 855 of the Civil Code of the Russian Federation, which establishes the order of payments with debtors.

Details of the statement of account 51

The bank provides the owner with a daily cash flow report, confirming each transaction official document. This is the entrance and expenditure order.

From a bank statement you can find out to whom, on what basis (application, agreement) and in what amount the money was written off. What receipts were credited and the balance at the beginning and end of the operating day.

SALT for account 51 consists of the total turnover for the day, month and any necessary period. Since it is active, the balance on the report can only be debit or positive. The generation of turnover records occurs as follows:

All transactions reflected in the bank statement must be carefully checked. Only then enter into the journal entry or journal order No. 2, which is intended to create entries on the balance sheet of account 51. The journal form has a tabular form.

The log may have a significant number of lines. At the end of each day, the records are summarized and entered into a reverse table. To see the finished report. Movements in different banks are taken into account separately. Why is detailing by subaccounts provided?

Analysis of turnover for account 51

Externally, the back looks like a table consisting of rows and columns. Movements in debit increase the balance, and movements in credit reduce it.

In the table you can read which bank the organization works with. The balance at the beginning of the month was 322,327 rubles. During the month, 9,191,259.75 rubles were received. After paying current expenses, the organization had 779,525.84 rubles left at its disposal. It moves to a future period.

If the data is stored on paper, then for detailed analysis you need to refer to the transaction log. Select the desired payment day and amount. Automation allows you to quickly and error-free generate reports for any periods and monetary transactions.

The video will tell you more about this

Setting up a subconto for SALT on account 51 in 1C

To do this, you will need to perform several steps. In 1C, create 51 subaccounts for turnover. In the program, their role is played by subconto. And when generated, the statement will show data on items that will tell you where the money was spent and from whom it was received.

If necessary, the table reflects details for each bank separately, if. You can also generate and track payments by day, week or any period.

To get such a statement in 1C, you need to go to the “reports” section, select: “turnover balance sheet” and indicate 51 accounts. Next, the user will see a button: “show settings”. By opening this setting in the “grouping” tab, check the boxes next to frequency, movement items and bank names. Having noted the necessary, a turnover with a detailed list of payments is formed.

In practice, such a report is more informative, but is used as an auxiliary report when analyzing cash flows for each individual item. This includes payment for services to suppliers, as well as receipts for the sale of goods and services.

For 1C, all settings are provided by default. Manual entries and modifications lead to distortion of declarations.

Users of the turnover sheet for account 51

Accountants rarely use such a list in their work. In most cases, the turnover is required for disclosure of the required transaction. If money is received from the buyer, then the amount is reflected in the journal of settlements with customers. There already work in progress on the formation of primary documents: invoice, delivery note or act.

To compile balance sheet this report contains everything necessary information. Turnover indicators are included in reporting for both ruble and foreign currency accounts.

The financier works with a statement and a detailed list of transactions by counterparties. In particular, when planning expenses and assessing income for the required period. Analyze movements cash flows and credit organizations, if an application for lending or leasing has been received.

Account 51 “Current account” is used in enterprises of all forms of ownership. It is intended to reflect the status of the company's accounts opened in financial institutions. The number of current accounts is not limited, the number of banking institutions for storing non-cash funds for legal entities is not limited by law.

Characteristics of account 51 “Current account”

After opening a bank account and depositing the first amount into it, movement on the account begins. 51. The funds received on it will form debit turnover, and the expense will be reflected by the movement on the loan.

Count 51 – active or passive?

Active, that is, the opening and closing balances for it can only be debit. Since account 51 is active, its results will be reflected in the asset balance sheet of the enterprise.

The currency of business transactions carried out on this account must be ruble only. Account 51 “Current Account” involves recording the movement of funds of the enterprise with the obligatory availability of documentation confirming each movement of money. Such documents can be:

1. Bank statements for each open account. 51 accounting account is a synthetic account, therefore it is advisable to open sub-accounts on it to reflect the movement separately for each financial structure and for each open account.
2. Outgoing payment orders or requests on the basis of which were carried out expense transactions. The credit of account 51 reflects not only money transfers between banking structures, but also cash withdrawals. In this case, the basis will be the counterfoil of the check.
3. The debit of account 51 shows the receipt of revenue when representatives of the enterprise deposited amounts of revenue. This fact is recorded in a bank order.
4. 51 accounts in the accounting department are debited when funds are received from buyers and other categories of debtors. Basis – a copy of the incoming payment order from the counterparty.

Account 51 in accounting: postings

Receipts of funds are represented by transactions in 51 accounts - table:

By debit	By loan	Business transaction
		Crediting funds “in transit” to the current account
		Repayment of borrowed funds or receipt of money through a loan
		Receipt of money in the form of targeted financing
		Revenue amounts are credited to account 51
		Cash from the cash register is deposited into a bank account
		Crediting interest on deposit, return of deposit
		Postings for 51 accounts reflecting amounts received from suppliers, other debtors, buyers

The characteristics of account 51 involve spending loan funds in correspondence with the debit of the following accounts:

• 50 – when withdrawing money from the cash register;
• 55.03 – when funds are credited to the deposit;
• 99 in case of covering uncompensated expenses due to an emergency;
• 60.03 – reflection of the bill payment procedure;
• , 76 – transfer of funds to counterparties;
• with account 66, postings to account 51 “Current Account” are used to formalize the procedure for repaying the loan and interest on it;
• 70 – transfer of wages to staff;
• 75 – making payments in favor of the founders.

Analysis of account 51

Maintaining analytical accounting requires the availability of a breakdown of turnover and balances in the context of banking structures for each of the current accounts opened in them. Typically, in accounting programs, analytical accounting for account 51 is carried out using two tools:

• account card;

With their help, you can monitor the movement of money on a daily basis and implement the functions of prompt disposal of financial assets within the framework of the final balance. Analysis of account 51 - example correct formation balance at the end of a period of any duration. The sequence of actions when calculating the balance involves adding the initial balance with debit turnover and then subtracting the total volume of credit movements in a given period of time.

SALT 51 account is the balance on synthetic account, displayed at the end of the month. It assumes the presence of an opening and closing balance, total amounts of debit and credit turnover. SALT for account 51 can be formed in the context of subaccounts.

When the final analysis of account 51 is carried out, the sample methodology implies the fulfillment of several conditions:

• turnover and account balances formed in the accounting records of the enterprise must match the data in bank statements;
• the double entry rule ensures that the amounts of debit and credit transactions are equal, correct entries for 51 accounts and other accounts form the basis for filling out the balance sheet;
• SALT for account 51 should ensure the presence of an informative component by entering information about the account number with its decoding, balances at the beginning and end of the period under review, including all turnover.

The turnover sheet for account 51 must be generated daily in order to accurately reflect data in accounting. To conduct operational reconciliation with several banks, it is better if the balance sheet for account 51 is created separately for each structure.

To reflect all types of transactions with current accounts, enterprises maintain a journal order for account 51. Industrial institutions use form No. 2, construction companies– No. 2-s, companies specializing in sales and supply, – No. 2-sn. It is intended for chronological recording of credit turnover on current accounts in correspondence with other accounts.

Statement 2 for account 51, the form can be downloaded on the Internet, contains final entries for bank and correspondent accounts as of the beginning and end monthly period. It reflects each correspondence of account 51 in debit with the credit of other accounts, taking into account the chronology of events.

Cash accounting (accounts 50, 51, 52, 55, 57). Calculation rules for cash transactions

The organization's funds represent the totality of money in the cash register, in bank settlement, currency, special and deposit accounts, in issued letters of credit, check books, transfers in transit and monetary documents.

In the course of their activities, organizations constantly conduct mutual monetary settlements both within the organization (settlements with personnel on wages, with accountable persons, with personnel for other operations), and outside it (settlements with suppliers for products purchased from them, with contractors for work and services performed, payment of taxes, receipt of revenue for sold products from buyers, etc.).

In accordance with the legislation of the Russian Federation, payments between legal entities, as well as settlements with the participation of citizens carrying out entrepreneurial activity, are carried out through cash and non-cash payments. In cases established by the legislation of the Russian Federation, payments can be made in foreign currency.

The main form of cash payments is non-cash, carried out by transferring money from the payer's account to the seller's account. All non-cash payments carried out through a bank or through any other credit institution that has the authority (license) to do so.

Account 50 "Cashier"

Account 50 "Cash" is intended to summarize information about the availability and flow of funds in the organization's cash desks.

Sub-accounts can be opened for account 50 “Cashier”:

50-1 "Organization cash desk",

50-2 "Operating cash desk",

50-3 "Cash documents", etc.

Subaccount 50-1 “Cash of the organization” records the funds in the cash desk of the organization. When an organization carries out cash transactions with foreign currency, then corresponding sub-accounts must be opened for account 50 “Cash” for separate accounting movements of each cash foreign currency.

Subaccount 50-2 "Operating cash desk" takes into account the availability and movement of funds in the cash desks of commodity offices (piers) and operational areas, stopping points, river crossings, ships, ticket and baggage offices of ports (piers), train stations, ticket storage offices, ticket offices post offices, etc. It is opened by organizations (in particular, transport and communications organizations) if necessary.

Subaccount 50-3 “Cash documents” takes into account postage stamps, state duty stamps, bill stamps, paid air tickets and other monetary documents in the organization’s cash desk. Cash documents are accounted for on account 50 “Cash” in the amount of actual acquisition costs. Analytical accounting monetary documents conducted according to their types.

The debit of account 50 "Cash" reflects the receipt of funds and monetary documents to the organization's cash desk. The credit of account 50 "Cash" reflects the payment of funds and the issuance of monetary documents from the organization's cash desk.

Account 51 "Current accounts"

Account 51 "Current accounts" is intended to summarize information on the availability and flow of funds in foreign currency Russian Federation on the organization's current accounts opened with credit institutions.

The debit of account 51 “Settlement accounts” reflects the receipt of funds to the organization’s settlement accounts. The credit of account 51 “Current accounts” reflects the write-off of funds from the organization’s current accounts. Amounts erroneously credited or debited to the organization's current account and discovered when checking statements of a credit institution are reflected in account 76 "Settlements with various debtors and creditors" (sub-account "Settlements for claims").

Transactions on the current account are reflected in accounting on the basis of statements from the credit institution on the current account and the monetary settlement documents attached to them.

Analytical accounting for account 51 “Current accounts” is maintained for each current account.

Account 52 "Currency accounts"

Account 52 "Currency accounts" is intended to summarize information on the availability and movement of funds in foreign currencies on the organization's foreign currency accounts opened with credit institutions in the Russian Federation and abroad.

The debit of account 52 “Currency accounts” reflects the receipt of funds to the organization’s foreign currency accounts. The credit of account 52 “Currency accounts” reflects the write-off of funds from the organization’s foreign currency accounts. Amounts erroneously credited or debited to the organization’s foreign currency accounts and discovered when checking statements of a credit institution are reflected in account 76 “Settlements with various debtors and creditors” (sub-account “Settlements for claims”).

Transactions on foreign currency accounts are reflected in accounting on the basis of statements from the credit institution and monetary settlement documents attached to them.

Sub-accounts can be opened for account 52 “Currency accounts”:

52-1 "Currency accounts within the country",

52-2 "Currency accounts abroad."

Analytical accounting for account 52 “Currency accounts” is maintained for each account opened for storing funds in foreign currency.

Account 55 "Special bank accounts"

cash accounting

Account 55 "Special accounts in banks" is intended to summarize information on the availability and movement of funds in the currency of the Russian Federation and foreign currencies located on the territory of the Russian Federation and abroad in letters of credit, check books, other payment documents (except bills), on current, special and other special accounts, as well as the movement of targeted financing funds in that part that is subject to separate storage.

Sub-accounts can be opened for account 55 “Special bank accounts”:

55-1 "Letters of credit";

55-2 "Checkbooks";

55-3 “Deposit accounts”, etc.

Subaccount 55-1 “Letters of credit” takes into account the movement of funds contained in letters of credit.

The entry of funds into letters of credit is reflected in the debit of account 55 “Special accounts in banks” and the credit of accounts 51 “Settlement accounts”, 52 “Currency accounts”, 66 “Settlements for short-term loans and borrowings” and other similar accounts.

Funds in letters of credit accepted for accounting under account 55 “Special accounts in banks” are written off as they are used (according to statements from the credit institution), as a rule, to the debit of account 60 “Settlements with suppliers and contractors”. Unused funds in letters of credit after restoration by the credit institution to the account from which they were transferred are reflected in the credit of account 55 “Special accounts in banks” in correspondence with account 51 “Currency accounts” or 52 “Currency accounts”.

Analytical accounting for subaccount 55-1 “Letters of credit” is maintained for each letter of credit issued by the organization.

Subaccount 55-2 “Checkbooks” takes into account the movement of funds in checkbooks.

The deposit of funds when issuing check books is reflected in the debit of account 55 “Special accounts in banks” and the credit of accounts 51 “Currency accounts”, 52 “Currency accounts”, 66 “Settlements for short-term loans and borrowings” and other similar accounts. Amounts from check books received from a credit institution are written off as checks issued by the organization are paid, i.e. in the amounts of repayment by the credit institution of checks presented to it (according to statements of the credit institution), from the credit of account 55 “Special accounts in banks” to the debit of settlement accounts (76 “Settlements with various debtors and creditors”, etc.). Amounts for checks issued but not paid by a credit institution (not presented for payment) remain in account 55 “Special accounts in banks”; the balance in subaccount 55-2 “Checkbooks” must correspond to the balance in the credit institution’s statement. Amounts on checks returned to the credit institution (remaining unused) are reflected in the credit of account 55 “Special accounts in banks” in correspondence with account 51 “Currency accounts” or 52 “Currency accounts”.

Analytical accounting for subaccount 55-2 “Checkbooks” is maintained for each checkbook received.

Subaccount 55-3 “Deposit accounts” takes into account the movement of funds invested by the organization in bank and other deposits.

The transfer of funds to deposits is reflected by the organization by debiting account 55 “Special accounts in banks” in correspondence with account 51 “Currency accounts” or 52 “Currency accounts”. When a credit institution returns deposit amounts, reverse entries are made in the organization's accounting.

Analytical accounting for subaccount 55-3 “Deposit accounts” is maintained for each deposit.

On separate sub-accounts opened for account 55 “Special accounts in banks”, the movement of targeted financing funds separately stored in the credit institution is taken into account. In particular, those received budget funds, funds for financing capital investments accumulated and spent by the organization from a separate account, etc.

Branches, representative offices and others structural divisions organizations allocated to a separate balance sheet, which open current accounts in credit institutions to carry out current expenses (salaries, certain business expenses, travel expenses, etc.), reflect on a separate sub-account to account 55 “Special accounts in banks” the movement of these funds.

The presence and movement of funds in foreign currencies are accounted for separately on account 55 “Special accounts in banks”. The construction of analytical accounting for this account should provide the ability to obtain data on the availability and flow of funds in letters of credit, check books, deposits, etc. on the territory of the Russian Federation and beyond its borders.

Account 57 "Transfers on the way"

Account 57 “Transfers in transit” is intended to summarize information on the movement of funds (transfers) in the currency of the Russian Federation and foreign currencies in transit, i.e. sums of money(mainly revenue from the sale of goods from organizations engaged in trading activities), deposited in the cash desks of credit institutions, savings banks or post office cash desks for crediting to the current or other account of the organization, but not yet credited for their intended purpose.

The basis for accounting for amounts in account 57 “Transfers in transit” (for example, when delivering proceeds from a sale) are receipts from a credit institution, savings bank, post office, copies of accompanying statements for the delivery of proceeds to collectors, etc.

The movement of funds (transfers) in foreign currencies is accounted for separately on account 57 “Transfers in transit”.

- (account) 1. A document indicating the debt of one person to another; invoice. A person providing professional services or selling goods may invoice his client or customer; solicitor selling on behalf of... ... Financial Dictionary

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Capital account- (capital account) 1. Account into which investments in land, buildings, structures, machinery and equipment, etc. are recorded. 2. Budgeted expenditures for major items, especially in public sector financial plans... Financial Dictionary

Check- (account) 1. A document indicating the debt of one person to another; invoice. A person providing professional services or selling goods may invoice his client or customer; solicitor selling on behalf of... ... Dictionary of business terms

Vostro account- (vostro account) A foreign bank account in a British bank, usually maintained in pounds sterling. compare: nostro account. Finance. Dictionary. 2nd ed. M.: INFRA M, Ves Mir Publishing House. Brian Butler, Brian Johnson... Financial Dictionary

DEPO NOSTRO ACCOUNT- an active analytical securities account opened in the accounting records of the domiciliant's depositary. This account is intended for accounting securities, placed for storage or for accounting in a depository domiciliated, or securities registered with the registrar on ... ... Legal encyclopedia

Accounting Account 20 Main Production Dictionary of business terms

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INVOICE- an invoice issued by the seller in the name of the buyer and certifying the actual delivery of goods or services and their cost. Issued after final acceptance of the goods by the buyer. Contains details of the sale transaction, including volume (quantity... ... Great Accounting Dictionary

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And having its own balance.

Available funds in the currency of the Russian Federation are stored on the current account. Current accounts are also used to make payments to the budget, suppliers, customers and various. The issuance and transfer of funds from this account is carried out by the bank, as a rule, on the basis of an order from the account owner (organization) or with his consent (acceptance). However, in some cases, the bank debits amounts from the current account without the consent of its owner.

Payments from the current account are made in the order of their calendar priority. Transactions on the current account are documented with the following documents. An announcement for cash contributions is issued when money is deposited from the cash register into the current account. Cash check serves as an order from the organization to the bank to issue the amount of cash specified in the check from the current account. A settlement check is used to transfer funds from the payer's current account to the recipient's current account. Serves the same purpose payment order. The payment request, in contrast to the settlement check and payment order, is issued by the recipient of the funds (supplier). It is intended for payments for products, works and services.

The organization periodically receives from the bank bank account statement, containing the transactions performed, turnover and balance. The statement is accompanied by monetary settlement documents on the basis of which transactions were made on the current account. Based on the statements, records are kept on current accounts.

Analytical accounting for 51 “Current accounts” should be maintained for each current account.

The organization's accounting department maintains synthetic accounting of transactions on current accounts on active account 51 "Current accounts". Turnovers on the credit of these accounts are recorded on the basis of bank statements in journal order No. 2, and on debit - in statement No. 2. Amounts with the corresponding corresponding accounts of each statement are added up and recorded in the journal order and statement of results. Debit balance account 51 means the availability of funds in the current account at the beginning of the month, debit turnover is an increase, i.e., receipt of funds, and credit turnover is a decrease, i.e., debiting funds.

The debit of account 51 “Current accounts” reflects the following main transactions:

1. Cash deposit to bank accounts:

• account credit 50 "Cash".

2. Crediting proceeds from the sale of products (works, services):

• debit of account 51 "Current accounts",
• credit account 62 "Settlements with buyers and customers",
• credit account 90-1 "Revenue".

3. Crediting of funds received for sold fixed assets, materials, intangible assets, and other assets:

• debit of account 51 "Current accounts",

4. Crediting to accounts of short-term and long-term loans and borrowings:

• debit of account 51 "Current accounts",
• credit account 66 "Settlements for short-term loans and borrowings",
  credit account 67 "Calculations for long-term loans and borrowings."

5. Crediting unused balances of letters of credit and check books:

• debit of account 51 "Current account",
• credit account 55 "Special accounts in banks".

6. Crediting of fines, penalties, and penalties received from other organizations for violation of contract terms:

• debit of account 51 "Current accounts",
• credit to account 91-1 “Other income”.

7. Crediting of accounts receivable:

• debit of account 51 "Current accounts",
• credit account 76 "Settlements with various debtors and creditors."

8. Amounts received from suppliers to cover shortfalls are credited:

• debit of account 51 "Current accounts",
• credit to account 76-2 “Calculations for claims”.

On the credit of active account 51 “Current accounts” the following main transactions are recorded:

1. Funds have been received at the cash desk from the current account:

• debit account 50 "Cash",

2. Payment to suppliers and contractors for products, works, services:

• debit account 60 "Settlements with suppliers and contractors",
• credit account 51 "Current accounts".

3. Transfer of tax payments to the budget:

• debit of account 68 "Calculations for taxes and fees",
• credit account 51 "Current accounts".

4. Payment of interest to the bank on loans:

• debit account 91-2 "Other expenses",
• credit account 51 "Current accounts".

5. Repayment of debt on bank bills (face value of the bill):

• credit account 51 "Current accounts".

6. Repayment of debt on received loans and borrowings:

• debit of account 66 “Settlements for short-term loans and borrowings”,
• debit of account 67 “Settlements for long-term loans and borrowings”,
• credit account 51 "Current accounts".

7. Transfer to pay off debts to social insurance and security authorities:

• debit account 69 "Calculations for social insurance and provision",
• credit account 51 "Current accounts".

8. Making financial investments:

• debit of account 58 "Financial investments",
• credit account 51 "Current accounts".

9. Repayment of accounts payable:

• debit of account 76 "Settlements with various debtors and creditors",
• credit account 51 "Current accounts".

In addition to current accounts, organizations can have other accounts in banks: 52 “Currency accounts”, 55 “Special bank accounts”.

All these bills. Accounting for transactions on them is similar to accounting for transactions on current accounts. Analytical accounting for account 52 “Currency accounts” must be maintained for each account opened for storing funds in foreign currency. And for account 55, it is necessary to ensure the receipt of data on cash flows in letters of credit, deposits, checks, etc.