57 account must be closed. Example of typical postings

Debit 57 credit 57 — such posting is not provided by the chart of accounts. Postings for debit 57 credit 57 amounts are reflected Money, which are "on the way" from the cash desk to the bank and back. Also, this account can be used in other operations - we will consider them further.

Possible correspondence account 57

In order not to complicate the already complex accounting, many accountants record the operation of transferring funds (hereinafter - DS) from the cash desk to the bank by posting Dt 51 Kt 50. But this approach, in fact, is wrong. After all, this money was issued to some authorized person, and on the way to the bank they can be lost or stolen. Or DS were issued from the cash desk in the evening, and handed over to the bank in the morning. That is, between the issuance of DS from the cash desk and their delivery to the bank, time may pass, and there is always an intermediary. Therefore, postings using account 57 are considered more correct.

This account is mentioned in the instructions for using the chart of accounts, approved by order of the Ministry of Finance dated October 31, 2000 No. 94n. As follows from this document, account 57 is intended to summarize and reflect information on the movement of DS, handed over to the cash desk of the Russian Post, Sberbank or other credit organizations, but not yet credited to the company's current account.

However, today this characteristic is not entirely relevant, since savings banks have long been abolished, and only individuals can send DS through the mail (clause 1 of the order of the Federal State Unitary Enterprise Russian Post of March 13, 2007 No. 81p). Thus, the DS must be issued to the accountable person, and he will have to submit an advance report. In this case, the wiring will be as follows:

• Dt 71 Kt 50 - DS issued to an accountable person;
• Dt 57 Kt 71 - DS handed over to the post office;
• Dt 51 Kt 57 - DS are credited to the company's account.

This approach is possible, but rarely used.

According to the instructions, account 57 can correspond with accounting accounts DS 50 (51, 52), as well as 62, 76, 79, 90, 91 according to debit 57- loan 57-th account interacts with accounts 50, 51, 52, 62, 73.

Since this manual is not normative act and is for informational purposes (letter of the Ministry of Finance of the Russian Federation of March 15, 2001 No. 16-00-13 / 05), often accountants use account 57, applying uniform accounting approaches, and also guided by the instructions of the Bank of Russia.

Most often, this account is used to record acquiring transactions.

Using account 57 in acquiring

The life of a modern person is difficult to imagine without a bank card. It is very convenient to use it. Therefore, many stores install terminals at the checkouts for settlements with customers using bank cards. Payment by card through a pos-terminal is called acquiring.

IMPORTANT!When making settlements with clients using payment terminals, the buyer must issue a terminal report - a slip and cash receipt(when using CCP) or BSO (letter of the Ministry of Finance of the Russian Federation dated November 20, 2013 No. 03-01-15 / 49854). When using KKM, the amounts received through the terminal must be reflected in the journal of the cashier-operator (in column 12 indicate the number of cards, and in column 13 - the amount received) based on the Z-report (letter of the Federal Tax Service of the Russian Federation for the city of Moscow dated 20.01.2011 No. 17 -15/4707).

Accounting in acquiring is carried out by the following entries:

• Dt 57 Kt 90 - revenue received for the goods.

If the buyer needs to be specified, then the wiring will be as follows:

• Dt 57 Kt 62 - payment received from the buyer;
• Dt 51 Kt 57 - revenue received on the current account;
• Dt 91 Kt 57 - the commission of the acquiring bank has been written off.

The nuances of using account 57 with examples

Companies can also resort to using account 57 when transferring proceeds from a store to a bank through collectors.

Example 1

LLC "Fortuna" is engaged in trade through retail stores. Revenue in the amount of 43,000 rubles. from store A was handed over to collectors. The next day, an amount of 42,000 rubles was credited to the company's account, because when parsing the bag, the bank teller revealed counterfeit bill denomination of 1,000 rubles. This fact is recorded on the reverse side of the accompanying sheet to the bag.

Dt 57 Kt 50 - 43,000 rubles. - DS transferred to the collector.

Dt 51 Kt 57 - 42,000 rubles. - DS were handed over by collectors to the company's settlement account.

Until the circumstances are clarified, the amount of the shortage must be recorded by recording:

Dt 94 Kt 57 - 1,000 rubles. - a shortage in the face value of the banknote was revealed.

As a result of the examination, the banknote was found to be counterfeit, an act of examination of banknotes was drawn up. In this case, the cashier was recognized as the guilty person, and it was decided to deduct the amount of the shortage from his salary.

Dt 73 Kt 94 - 1,000 rubles. - the amount of the shortage is attributed to the guilty person.

Dt 70 (50) Kt 73 - 1,000 rubles. - the shortfall has been made up.

If the cashier were found not guilty, the denomination of the banknote would have to be reflected in other expenses: Dt 91 Kt 94.

Example 2

Verona LLC uses a corporate card for settlements with accountable persons. On 06/02/2016, the company transferred DS to the card account in the amount of 10,000 rubles. Using account 71 in this case is not advisable, because the card has not yet been issued to the employee. You can reflect this operation by writing:

Dt 57 Kt 51 - 10,000 rubles. — DS are credited to the personal account of the card.

The issuance of a card to an employee must be reflected in the wiring Dt 71 Kt 57.

Example 3

06/03/2016 Lik LLC purchased dollars in the amount of 350,000 rubles. The dollar exchange rate on this date was 66.7491 rubles. (i.e. $5,243.52 purchased). The company also sold euros in the amount of 250,000 rubles. The euro exchange rate as of 06/03/2016 is 74.8191 rubles. On June 6, 2016, dollars were credited to the current account at a price of 66.8529 rubles. The euro was written off at a price of 74.5610 rubles.

postings

03.06.2016:

Dt 57 Kt 51 - 350,000 rubles. - transferred rubles to buy dollars.

06.06.2016:

Dt 52 Kt 57 - 350,544.52 rubles. — the converted dollar was credited to the account.

Dt 57 Kt 91 - 544.52 rubles. - reflects a positive exchange rate difference.

postings

03.06.2016:

Dt 57 Kt 52 - 250,000 rubles. — sale of euro for conversion.

06.06.2016:

Dt 51 Kt 57 - 249,137.38 rubles. - Rubles received after conversion.

Dt 91 Kt 57 - 862.62 rubles. — reflected a negative exchange rate difference

Results

Debit 57 credit 57- this entry as an independent posting in accounting is not used. Debit and credit entries 57 accounts in correspondence with other accounts are used to reflect the movement of DS "on the way" between the cash desk and the bank, as well as between the acquiring bank and the company's current account in mutual settlements with buyers through pos-terminals

57 "Transfers in transit" applies legal entities And individual entrepreneurs to collect information about funds that have been transferred for depositing to settlement accounts in banks, but have not yet been credited to them.

Account 57 in accounting is a collective summary of information about the company's cash on the way, as in Russian rubles and foreign currency. As a rule, by this account displays information about the delivery of cash to the bank (for example, trading revenue), which has already been deposited at the cash desks of credit institutions or transferred through collection services, but has not yet been credited directly to the company's account. Confirmation of the operation carried out are receipts of credit institutions on depositing money or copies of the accompanying documentation of collectors.

To separate the method of depositing funds and separate accounting for transactions in foreign currency, account 57 can be divided into the following sub-accounts:

57.01 - here the amounts that were deposited in credit institutions, but no confirmation was received by a bank statement on crediting (for example, the delivery of trading proceeds);

57.02 - transactions for the purchase of foreign currency, used when it is necessary to record the difference between the cost of acquiring currency and the exchange rate of the Central Bank of the Russian Federation;

Should be borne in mind! When including exchange rate differences in the cost of purchasing goods, it is recommended to use account 76.09.

57.03 - used in retail trade to display acquiring transactions (the buyer pays for the goods through the terminal using payment cards, the acquiring bank credits money after a while, deducting a certain percentage for settlements);

57.21 - transfer transactions denominated in foreign currency;

Attention! If necessary, the company may introduce additional sub-accounts.

Account 57 is active - the debit displays the amounts deposited for crediting. Under the loan account 57, further transfer of funds is carried out for their intended purpose (posting money to the cash desk, receiving currency, etc.)

Use of account 57 to display information on funds transferred to credit institutions, but not yet credited to the purpose of the organization, is carried out in accordance with the current Chart of Accounts, approved by order of the Ministry of Finance dated October 31, 2000 No. 94.

In addition, the need to deposit cash receipts in excess of the established limits with the bank is regulated by Ordinance of the Bank of Russia No. 3210-U dated March 11, 2014, and other regulatory documents.

Common business transactions, postings on them

1. Transactions on the transfer of trading proceeds in excess of the established limits
2. Money was transferred, but not credited for its intended purpose (acquisition of currency, transfer between the company's own accounts in different banks etc.)
3. Redemption accounts receivable until the money is credited
4. Receipt of funds in transit to destination

   Dt50 Kt57 - arrived at the box office

   Dt51.52 Kt57 - credited to settlement accounts in Russian or foreign monetary units.

Rubleva Elena Alekseevna, 2017-02-25

Questions and answers on the topic

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Related reference materials

ACCOUNT 57 "TRANSFER ON THE WAY"

Account 57 "Transfers on the way" is intended to summarize information on the movement of funds (transfers) in foreign currency Russian Federation and foreign currencies on the way, i.e. amounts of money (mainly proceeds from the sale of goods of organizations engaged in trading activity) deposited in the cash desks of credit organizations, savings banks or cash desks of post offices for crediting to the settlement or other account of the organization, but not yet credited for the intended purpose.

Cash received at the cash desks of organizations is subject to delivery to banking institutions for subsequent crediting to the accounts of these organizations on the basis of the rules for organizing cash monetary circulation on the territory of the Russian Federation. Cash can be handed over on contractual terms through the collection services of banking institutions or specialized collection services licensed by the Bank of Russia to carry out relevant operations for the collection of cash and other valuables.

Receipts credit institution, savings bank, post office, copies of accompanying statements for the delivery of proceeds by collectors, etc.

The movement of funds (transfers) in foreign currencies is recorded on account 57 "Transfers in transit" separately. In particular, the following sub-accounts can be entered into the working chart of accounts:

57-1 “Cash deposited with the bank and not credited as of the reporting date” (to account for cash deposited with the bank on the last days of the month or quarter in the absence of confirmation of crediting to accounts in the reporting period).

57-2 "Cash transferred to the bank through collection."

This sub-account is mainly introduced by agribusiness organizations that have retail trade structures and transfer proceeds to the bank through collectors on the basis of concluded agreements.

57-3 "Transferred funds in rubles for the purchase of foreign currency." Entered by organizations to reflect the purchase of foreign currency.

57-4" Transferred funds in foreign currency for sale. Entered by organizations to reflect foreign currency sales transactions.

If necessary, agro-industrial complex organizations also introduce other sub-accounts in the presence of appropriate accounting objects.

ACCOUNT 57 "TRANSFER ON THE WAY"

CORRESPONDES WITH ACCOUNTS:

Brief description of account 57 (active or passive, reflected in accounting, etc.)

Account 57 in accounting is a transit account. Tracking here lasting more than one banking day transfer of funds (in rubles/currency) from one place to another.

This account is regulated in accounting by the Chart of Accounts and Instructions for its use (Order of the Ministry of Finance dated October 31, 2000 No. 94n). The procedure for conducting cash and non-cash transactions is determined by the Central Bank of Russia (letter of the Ministry of Finance dated 04.10.2011 No. 07-02-06 / 184). To this end, the Bank of Russia has approved many provisions, including:

• dated April 24, 2008 No. 318-P (cash transactions);
• dated June 19, 2012 No. 383-P (money transfer);
• dated 01/05/1998 No. 14-P (cash circulation), etc.

An organization can open sub-accounts for accounting separately:

• funds collected in the bank - 57.1;
• money transferred for the purpose of buying foreign currency – 57.2;
• currency for the purpose of its sale - 57.3, etc.

For each specific currency, accounting on account 57 is kept separately, that is, additional sub-accounts are opened.

Active or passive account 57 ? The account is active. In the Chart of Accounts, it is included in section Y "Cash". The debit of the account shows the funds in transit, and the credit shows them getting to the desired account or to the cash desk of the organization, that is, the completion of their transit operation.

When funds are transferred to account 57 on the last day of the period, they remain in the debit balance and are reflected in balance sheet in line 1250 “Cash and cash equivalents».

Account entries 57

Account 57 is used for such operations as:

• transferring cash from the cash desk to collectors for depositing funds to the company's current account;
• transfer of funds from one current account to another in different banks or from one unit to another;
• money transfer from corporate card to a current account in different banks and vice versa;
• purchase/sale of currency (its conversion);
• acquiring (payment by the buyer for his purchase of plastic bank card via terminal).

Basic entries on account 57 - Transfers in transit:

An example of how to close account 57 when acquiring

To understand how to close account 57 correctly, it is proposed to solve a practical problem.

Don't know your rights?

Conditions of the problem

The company reflects daily revenue. Goods sold for cash for 310,000 rubles, including 18% VAT; paid through the terminal with a bank card 280,000 rubles, including VAT 18%.

The banking commission of the bank under the acquiring agreement is 1.8%.

Calculations

1. Total revenue: 310,000 + 280,000 = 590,000 rubles.
2. VAT on revenue: 590,000 / 118 × 18 = 90,000 rubles.
3. Sum bank commission for acquiring: 280,000 × 1.8 / 100 = 5,040 rubles.
4. The balance of non-cash proceeds minus the bank commission: 280,000 - 5,040 \u003d 274,960 rubles.

Account posting solution 57

***

The organization's funds in transit are account 57. They are intended for crediting to the current/currency account, as well as to the company's cash desk, but have not yet reached their destination. The account is used for collection, acquiring or buying/selling currency. A separate sub-account is used to record the movement for each specific currency.

If, for example, cash was transferred to the collector on the evening of the last day of the period, they will be credited to the current account in another period - only the next day. That is, they will be debit balance on account 57 and be taken into account in total amount line 1250 "Cash and cash equivalents" of the balance sheet.

We talked about accounting for cash and settlement transactions in. In this material, we will dwell on the accounting of transfers in transit.

Account 57 "Transfers on the way"

Transfers in transit are sums of money deposited at the cash desks of credit institutions or post offices for crediting to the settlement or other account of the organization, but not yet credited for the intended purpose. Usually we are talking on proceeds from the sale of goods (works, services).

To summarize information on the movement of transfers in transit in rubles and foreign currency, account 57 “Transfers in transit” is used (Order of the Ministry of Finance dated October 31, 2000 No. 94n).

According to the debit of account 57, monetary amounts are reflected in accounting (for example, upon delivery of sales proceeds) on the basis of a receipt from a credit institution, a post office, copies of accompanying statements upon delivery of proceeds to collectors, etc.

Account 57 is also used when paying for goods, works and services using bank cards (acquiring), as well as when accounting for the purchase of foreign currency.

The movement of funds on account 57 is accounted for each currency separately.

Typical postings on account 57

Here are the main accounting records accounting for transfers in transit.

Learning to enter acquiring transactions (1C: Accounting 8.3, edition 3.0)

Today we will learn how to make payments from buyers through payment cards(Visa, MasterCard and others).

In another way, such operations are also called acquiring:

In the journal that opens, click the "Create" button:

The type of operation we naturally have is "Retail revenue":

Fill in the date and the warehouse field (with the manual outlet type):

Create the new kind payment:

• Payment type: Payment card
• Name: for example, Visa
• Counterparty: our acquiring bank VTB
• Contract: Acquiring contract (you can also specify the number and date)

Do not forget to also indicate the percentage of the bank's commission for acquiring services (1%).

It will turn out like this:

Specify the amount of payment and post the document:

Let's see the wiring (DtKt button):

That's right:

62.R(retail buyer) 90.01.1 (revenue) 100,000 (reflected revenue)

57.03 (transfers on the way) 62.R(retail buyer) 100,000 (revenue on the way, transfer from the acquiring bank to our current account is expected)

According to the statement dated January 2, the money (except for the commission) was transferred to our current account.

To reflect the receipt of money, let's go to the newly created document "Payment by payment cards" and create on its basis "Receipt to the current account":

Please note that the program automatically allocated a bank commission (in this case, 1,000 rubles):

And she attributed it to other expenses (account 91.02):

Let's check the document and see the postings (DtKt button):

That's right:

51 (our checking account) 57.03 (transfers in transit) 99,000 (payment minus commission credited to our account)

91.02 (other expenses) 57.03 (transfers in transit) 1,000 (expenses for payment of commission for acquiring)

By the way, if the revenue was not retail (62.P), but the usual payment from the buyer (a specific counterparty) - we just had to select "Payment from the buyer" as the type of operation, and then instead of 62.P, 62.01 would appear everywhere, indicating the selected by us of the buyer (contractor).

That's all

By the way, new lessons...

Sincerely, Vladimir Milkin(teacher