Account 55 special bank accounts. Using a checkbook when making payments

Account 55 “Special accounts in banks” is intended to summarize information on the availability and movement of cash in foreign currency 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), in current, special and other special accounts, as well as on the movement of targeted financing funds in that part that subject to separate storage.

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

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 “Current accounts”, “Currency accounts”, “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

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 the accounts “Current accounts”, “Currency accounts”, “Settlements for short-term loans and borrowings” and other similar accounts. Amounts from checkbooks 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 (“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 “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 “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 55 “Special accounts in banks” corresponds with the accounts:

by debit	on loan
Cash register Current accounts Currency accounts Settlements with suppliers and contractors Settlements with buyers and customers Calculations for short-term loans and borrowings Calculations for long-term loans and borrowings Calculations for taxes and fees

55 count accounting These are “Special Bank Accounts”. It is used to account for funds in Russian and foreign currency that require separate accounting.

Analytical accounts take into account:

check books;
currency transactions;
letters of credit;
deposits;
other payments (except for bills of exchange).

Account 55 is active.

Example of main entries for account 55 with correspondence

Example of calculations using checkbooks

Example

For settlements with counterparties, Magistral LLC issues a checkbook at the bank with a limit of 100 checks. 350,000 rubles were transferred for these purposes. 320 rubles were transferred to the bank for the registration service.

In September 2016, the book was used for the following operations:

payment for work performed by Alliance Project LLC - 5 checks for a total amount of 180,000 rubles;
payment for materials for production from JSC Quartz - 4 checks for a total amount of 78,000 rubles.

The balance of funds was returned by the bank to the current account. The organization returned the remaining checks to the bank. The nominal value of a used check is 3 rubles.

Postings

At Magistral LLC:

Dt	CT	Description of operation	Sum	Document
91.2	76	Bank fee for check book	320
76		Debited from the current account to the bank for a check book	320	Bank statement
55.2		Amount deposited for check issuance	350000	Bank statement
60	55.2	Funds are written off from the deposit for settlements with suppliers	258000	Bank statement
	55.2	Deposited but unused funds are written off back to the account	92000	Bank statement
006		The checkbook is included in the strict reporting forms account	300	Transfer and Acceptance Certificate
	006	Used checks written off (5+4)*3=27	27	Write-off act
	006	Unused checks written off (100-9)*3=273	273	Write-off act

Credit card payments

Example

In April 2016, an agreement was concluded between Delovoy Profile LLC and Vympel Bank to issue a credit card. According to the banking agreement, a loan of 200,000 rubles was issued, the repayment period was 18 months, interest rate— 16% per annum. Interest is calculated once a month on the amount actually spent.

In July, an employee of Delovoy Profile LLC was sent on a business trip with an advance payment of 5,000 rubles. Travel and travel expenses were paid by credit card.

Postings

At Delovoy Profile LLC:

Payments by debit card

Example

LLC "Kontur" for payments to employees on business trips was registered in June bank card. To do this, 50,000 rubles were transferred to the special account of “Kontour” from the bank account. In August, on a business trip, the director of Kontur LLC paid with this card for a hotel room - 15,000.

Postings

At Kontur LLC:

Transactions on deposit accounts

Example

In September 2016, Triangle JSC placed a deposit with Vympel Bank in the amount of 1,000,000 rubles for a period of 2 months, the interest rate was 9% per annum.

Postings

At Triangle JSC:

Transactions with a covered letter of credit

Example

LLC "Galfind" and LLC "Demiurge" entered into an agreement for the supply of materials in the amount of 1,200,000 rubles. The terms of the contract assume that payment for the delivery of LLC Galfind is made using a covered letter of credit. For this purpose, Demiurge LLC opens a letter of credit in the bank in the amount of 1,200,000 rubles.

The delivery was carried out only in the amount of 1,000,000 rubles. The remaining funds were returned to the settlement account of Demiurge LLC.

For servicing the letter of credit, the bank charged a commission of 0.% of the letter of credit amount.

Account 55 “Special accounts in banks” reflects the availability and movement of funds in

W.W.W...I.n.e.t.L.i.b. Ru. -

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, which must be kept separately from other funds .

The following sub-accounts can be opened for account 55 “Special accounts in banks”:

55-01 "Letters of credit";

55-02 "Checkbooks";

55-03 "Deposit accounts";

55-04 "Current bank account"

55-05 "Account for accounting for target financing";

55-06 "Other".

Subaccount 55-01 “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 subaccount 55-01 “Letters of Credit” 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 subaccount 55-01 “Letters of credit” 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 subaccount 55-01 “Letters of credit” in correspondence with account 51 “Currency accounts” or 52 “Currency accounts”.

Analytical accounting for subaccount 55-01 “Letters of credit” is maintained for each letter of credit issued by the organization.

Subaccount 55-02 “Checkbooks” takes into account the movement of funds in checkbooks.

The deposit of funds when issuing checkbooks is reflected in the debit of subaccount 55-02 “Checkbooks” 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 checkbooks 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 subaccount 55-02 “Check books” to the debit of settlement accounts. Amounts for checks issued but not paid by a credit institution (not presented for payment) remain in subaccount 55-02 “Check books”; the balance in subaccount 55-02 “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 subaccount 55-02 “Check books” in correspondence with account 51 “Currency accounts” or 52 “Currency accounts”.

Analytical accounting for subaccount 55-02 “Checkbooks” is maintained for each receipt received

Subaccount 55-03 “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 55-03 “Deposit accounts” is maintained for each deposit.

Subaccount 55-04 "Current account with a bank" can be used to reflect information on the cash flow of branches and structural divisions.

Funds are credited to such accounts for scheduled wage payments, business and travel expenses, etc.

Analytical accounting for subaccount 55-04 “Current bank account” is maintained for each account opened in the bank.

Subaccount 55-05 “Account for accounting for targeted financing” reflects the movement of targeted financing funds, in particular received budget funds. Receipt of targeted financing funds is reflected in the debit of subaccount 55-05 “Account for accounting for targeted financing” in correspondence with the credit of account 76 “Settlements with various debtors and creditors” (subaccount 28 “Settlements with the budget”) or account 86 “Targeted financing”. Subaccount 55 5

The “account for accounting for targeted financing” is credited on the basis of a bank statement in correspondence with different accounts depending on the direction of spending the funds.

Analytical accounting for the subaccount is maintained for each type of targeted financing.

Subaccount 55-06 “Other special accounts in banks” is intended to account for the availability of W.W.W...I.n.e.t.L.i.b:Ru. -

movement of the organization’s funds held in other special bank accounts. In particular, received budget funds, funds to finance capital investments accumulated and spent by the organization from a separate account, etc. For example, to the debit of the subaccount 55 6

“Other special accounts in banks” from the credit of account 76 “Settlements with various debtors and creditors” includes amounts received from the budget for the payment of compensation to employees who have special certificates disabled people, certificates of participants in the liquidation of the consequences of the disaster in Chernobyl nuclear power plant and badges.

The credit of subaccount 55-06 “Other special accounts in banks” reflects the write-off of funds in correspondence with different accounts.

Table 5.4.

Account 55 "Special accounts in banks" corresponds with the accounts By debit By credit 50 "Cash" 04 " Intangible assets" 51 "Settlements" 50 "Cash" 52 Currency accounts" 51 "Settlements" 60 "Settlements with suppliers and contractors" 52 "Currency accounts" 62 "Settlements with buyers and customers" 60 "Settlements with suppliers and contractors" 66

moms "Settlements for short-term loans and borrowings" 62 "Settlements with buyers and customers" 61

moms "Calculations for long-term loans and borrowings"

" 66 "Settlements for short-term loans and borrowings" 68 "Settlements for taxes and fees" 67 "Settlements for long-term loans and borrowings" 71 "Settlements with accountable persons" 68 "Settlements for taxes and fees" 75 "Settlements with founders" 69 " Calculations according to social insurance provision" and 76

mi" "Settlements with various debtors and creditors - 70 "Settlements with personnel for wages" 79 "Intra-business settlements" 71 "Settlements with accountable persons" 80 "Authorized capital" 75 "Settlements with founders" 86 "Targeted financing" 76 "Settlements with different debtors and creditors" 91 "Other income and expenses" 79 "Intra-business settlements" 98 "Deferred income" 80 "Authorized capital" 99 "Profits and losses" 81 "Own shares (shares)" 84 "Retained earnings (uncovered loss )"

Account 55 “Special accounts in banks” contains information on the availability and movement of funds in Russian currency and foreign currency in letters of credit, check books, and other payment documents in special accounts. The same account reflects the movement of funds for targeted financing only in the part that is subject to separate storage.

Subaccounts can be opened for account 55 “Special accounts in banks”, for example, 55-1 “Letters of Credit”, 55-2 “Checkbooks” and 55-3 “Deposit Accounts” and others. A sub-account can also be opened here for a structural unit of the organization, for which a current account has been opened to cover business expenses.

Account 55 is active. The Debit of account 55 “Special accounts in banks” reflects the deposit or other reservation of funds, the Credit reflects the source from which the funds were received. Most often this is as well. Account 55 is closed by writing off funds in correspondence with accounts reflecting the intended use of funds. Most often in this case, account 60 “Settlements with suppliers and contractors” is used.

Typical entries for the debit of account 55 “Special accounts in banks.”

55 50 Funds were credited to a special account from the organization’s cash desk

55 51 Funds were transferred from the current account and credited to a special account

55 60 Overpaid funds were returned to the supplier to a special account

55 62 Revenue for goods (work, services) was credited to a special account

55 79 Funds from the parent organization for the division allocated to an independent balance were credited to a special account

55 91 The special account received proceeds from the sale of other property

Typical entries for the credit of account 55 "Special accounts in banks"

D-t Set Contents business transaction

50 55 The cash desk received funds withdrawn from a special account

51 55 Funds were transferred from a special account to the current account

60 55 Payment to the supplier for goods using a check

62 55 The excess transferred funds were returned to the customer from a special account

70 55 Listed wages employees from a special account

81 55 Funds were sent from a special account to repurchase the company’s own shares from shareholders

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Account 55 “Special accounts in banks”

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 accounts in banks”:

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.

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 checkbooks 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.

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, received budget funds, funds to finance capital investments accumulated and spent by the organization from a separate account, etc.

Branches, representative offices and other structural divisions of the organization, allocated to a separate balance sheet, which open current accounts in credit institutions for current expenses (salaries, individual business expenses, travel amounts, etc.), are reflected in a separate subaccount to account 55 " Special accounts in banks” movement of specified funds.

Account 55 “Special accounts in banks” corresponds with the accounts:

by debit

on loan

50 Cashier
51 Current accounts
52 Currency accounts

75 Settlements with founders

80 Authorized capital
86 Targeted financing
91 Other income and expenses
98 Deferred income
99 Profit and loss

04 Intangible assets
50 Cashier
51 Current accounts
52 Currency accounts
60 Settlements with suppliers and contractors
62 Settlements with buyers and customers
66 Calculations for short-term loans and borrowings
67 Calculations for long-term loans and borrowings
68 Calculations for taxes and fees
69 Calculations for social insurance and security
70 Settlements with personnel for wages
71 Settlements with accountable persons
75 Settlements with founders
76 Settlements with various debtors and creditors
79 On-farm settlements
80 Authorized capital
81 Own shares (shares
84 Retained earnings (uncovered loss)