The basis for compiling bank statements are primary documents. Bank statement

The article will cover the main points regarding account statements. Why the document is needed, where to get it and how to get it - further.

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The activities of an organization or individual entrepreneur involve the implementation of financial transactions.

It is possible to obtain a statement from the bank that reflects the movement Money. What does it look like, how to get it and what is needed for it?

What you need to know

Cash discipline is observed in any organization. A bank statement is a document that:

• is a similar copy of information financial organization about a specific account;
• is of a financial nature;
• displays the inflow and outflow of funds;
• issued by bank employees personally to the client;
• may be in electronic or paper form.

To this document in mandatory Attached are documents from counterparties (credits, write-offs) and documents issued by the enterprise.

Extract from bank account always different - it depends on the technology used. However, the current account always contains the following data:

• number consisting of 20 digits;
• date of last statement;
• The rest of money;
• details of documents confirming banking transactions;
• purpose of payment;
• accounts of counterparties to whom money is received or from which it comes;
• the amount of debit and credit.

The bank statement will be ready within 3 days from the date of submission. Some banks provide the document within several hours. The statement is valid for one month.

The statement indicates the date, document number and type of transaction, codes of the bank and account owner. Upon issuance, the accountant is obliged to check the compliance of the data in the statement with the transactions performed.

Features of compilation:

It happens that due to the client’s fault, money is written off or credited incorrectly. In this case, they are transferred to account 63, called “Settlements for claims”.

The credit institution must be notified to make changes. The document displays corrections.

The check proceeds as follows:

1. Documents that serve as the basis for recalculation are selected and attached.
2. A thorough check of the entries in the statement is carried out to identify erroneously credited funds and the correctness of the payment.
3. If errors are detected, a representative of the financial institution is notified.
4. Account codes are entered.
5. Highlighting on documents serial number and display in the statement.

Data verification and processing is carried out by an accountant on the day the document is issued. These actions are aimed at:

• monitoring the movement of finances;
• work automation accounting;
• generation of information for references;
• passing the test;
• storage of documents.

Adviсe:

There are also nuances:

• the extract must be prepared in two copies - for the client and the organization;
• there are no signatures or stamps on the printed statements;
• Only the account owner has the right to change the issuance procedure.

Basic definitions

Purpose of the document

There are many purposes for which an extract may be needed. The main ones:

Thanks to a bank statement, you can track the crediting of finances, expense transactions and bank commissions for certain services.

A statement is generated for each account, so you can apply for it on any day. For individuals, an extract may be needed when closing an agreement.

This confirms the fulfillment of obligations to credit institution. The statement confirms that the account is closed and there are no claims against the client. It may also be necessary for those who have arrears with the bank.

Some embassies require when applying for a visa to check a person’s solvency and ensure financial stability.

Current standards

• there is no need to store data confirming transactions in paper form;
• There is no uniform procedure for providing statements by tax payers.

According to the rules for conducting accounting by banks, which were approved by the Central Bank (March 26, 2007), banking transactions of clients are carried out on a personal account.

The information is printed in several copies - for the financial institution and the client. In the second case, it is issued in paper form.

Procedure for receiving an account statement

At the client's request, the bank must issue a statement for any period of time.

It is possible to receive an extended statement, which, in addition to basic data, contains information about the name of the counterparty company and the basis for making the payment.

The bank has established following rules regulating the procedure for submitting a document:

• the statement does not need to be certified with a stamp or signature of the bank manager. If it is necessary for submission to the authorities tax office, then printing is required;
• if the statement is lost, the bank issues a duplicate (for a fee);
• available for any type of account.

Bank clients are interested in the question of where to get a statement. There are many options, the easiest one is to visit the bank. To do this, you will need a passport and an account opening agreement.

Another option is to submit notifications by mail or via the Internet. In this case, obtaining the document is free.

If the account is attached to the card, you can receive a statement through an ATM. The only negative is that the data is provided only for last week, the service is paid.

To do this, you need to insert the card and dial the PIN code, select the “get statement” item in the menu.

Taking advantage paid service Internet banking, the statement can be obtained anywhere. You need to go to your personal account, select the required item and enter the reporting period. Next, print out the information.

To obtain an extract from a personal account, people can contact specialized centers that provide government services.

If locality small, you can visit the local administration. A citizen must provide a passport, application and documents that confirm the right to an apartment or house.

When checking documentation, the specialist must:

• identify the person;
• check the applicant's credentials;
• check documents for compliance with legal requirements;
• establish the purpose of the appeal.

Once the application is accepted, it is registered and a number is issued. The extract is handed over under the signature of the applicant. In case of refusal to issue a document, the reason must be explained.

Sending a request to the bank

To receive a current account statement, you must submit a request. There is no exact form, but there are data that must be indicated. First, you must provide the full name of the bank.

For individuals and individual entrepreneurs It is mandatory to indicate personal information – full name, residential address.

For legal entities– name of the organization and location. This data is indicated at the top right, on an A-4 sheet.

The main text must contain the reason for the request, deadlines for submission. You can also link to an article that guarantees the issuance of the document. Then sign and date it.

According to the calculated

The current account statement must contain the following items:

• account number for transferring funds or source of their income;
• date of the last statement and account balance at that time;
• serial number of the document on the basis of which the movement of funds occurs;
• account code;
• debit and credit balance.

By financial personal account

A financial-personal account can be opened for any apartment or house, regardless of the size of the living space and the type of property - private or municipal.

A bank statement can be used by legal entities that have current accounts, as well as individuals who have a correspondent, credit or current account with a financial institution. Using the statement, you can easily track all movements on the account.

Bank statement is a document that reflects the status of the client account, as well as the movement of money through this account for a certain period. That is, it is a copy of the information on the client account. The statement is prepared by the bank and issued to the client; it can reflect information on any account of the company.

This document allows you to clearly see:

• money transfer;
• expense transactions (payments made);
• commissions written off by the bank for services provided.

For all accounts on which movement occurred, the bank generates statements daily. The client has the right to contact the bank for statements at any time.

The enterprise must have a cash book (for any taxation). In it, the accountant notes information about all cash documents(receipt, expense). Bank statements confirm the amount of expenses and revenue of the organization, and taxes are calculated according to their data.

The extract must be completed in accordance with all requirements. It must necessarily contain the following information:

• name of the sending bank, details (BIC, correspondent account);
• name of the bank account holder;
• customer account number for which the statement is made;
• date of registration of the last statement, the outgoing balance for it (it is the incoming balance for this statement);
• list of operations performed;
• outgoing account balance at the time of statement generation;
• amount of debit/credit turnover.

For each operation you must indicate:

• date of its holding;
• type of operation;
• income and expense (amounts are reflected in debit, credit);
• number and date accompanying document, according to which money was written off or credited;
• BIC of the receiving bank;
• settlement account of the recipient of funds and the payer.

Reflection of the movement of funds occurs “mirror” with the way information is recorded at the enterprise. The “Credit” column indicates the receipt of funds (the last amount will reflect the balance as of a specific date), and the “Debit” column reflects expenditure transactions (all write-off amounts).

The extract submitted to the regulatory authorities must be certified by the bank's seal and the signature of the bank's responsible employee. If the document is used for other purposes, it does not need to be certified.

The extract is issued together with supporting documents (they are canceled with the “cancelled” stamp; if they are not there, postings cannot be made). This could be a memorial order payment order etc. These documents are issued for each amount posted to the account.

Sberbank has the largest branch network in Russia and a wide network of correspondent banks abroad. Therefore, many legal entities open an account with this institution. An extract from Sberbank can be issued at the branch using Client-Bank.

Only the employee of the enterprise who is entrusted with these powers can receive a bank statement. The list of authorized persons is compiled by the manager together with the chief accountant.

Typically, this function is entrusted to an accountant. He receives bank statements and checks the presence of each accompanying document; verifies the amount indicated in the document and in the statement. For convenience, you can write a corresponding account next to each transaction (useful when making transactions).

Next, the verified extracts are entered into automated system accounting for the movement of funds of the enterprise (this must be done on the day they are received). The accountant posts separately for each transaction, applying the rule “ double entry" The wiring will involve a corr. account 51 (bank account) and another account (depending on the type and purpose of the operation).

A bank statement, filled out in accordance with all the rules, can also be useful for individuals. faces. When closing a loan agreement, a statement indicating a zero debt balance confirms the full fulfillment of the client’s obligations to the bank. This document is considered confirmation that the account is closed and the bank has no claims against the borrower. If misunderstandings subsequently arise and some disputed debt arises, you will be able to provide an extract in your defense in court.

The statement will also be useful for those who have arrears with the bank. It will display all payments, as well as withheld fines and penalties. If this document, together with loan agreement taken to Rospotrebnadzor, the amount of the debt can be recalculated in the form of a letter of recommendation (fines and penalties will be counted as debt write-off). Those. it won't be legal document, mandatory, but the court usually takes it into account when considering credit cases.

Sometimes an extract is required to confirm transactions. For example, a person made a payment online, but the money did not reach the recipient. Then, to clarify at what stage the failure occurred, you will have to confirm that the amount was sent from the payer.

You may be asked for an account statement at the embassy to obtain a visa. It confirms a person’s solvency, his level of income, and financial stability. There is no standard form for this document; it is drawn up according to the bank’s model.

For owners debit card the statement can be useful for monitoring the current balance of money. In the document you can see all commissions debited from the account, depositing cash, crediting interest on the balance, all expense transactions (transfer of funds, replenishment mobile phone etc.).

To receive a statement, you should visit a bank branch and write an application. The document will be given to you with the bank's seal and signatures of the responsible persons. Many Finnish institutions give the client the opportunity to independently generate an extract in personal account Internet banking.

Having selected the account for which the client wants to view the movement of funds, click on the “Generate statement” or “Statement” button. The screen will display all transactions performed for the specified period (for example, a month, 3 months, etc.). This statement can be printed; its only drawback is the absence of a bank seal and signatures. Those. she does not have legal force. And for personal purposes it can be used.

An Alfa-Bank statement can be generated in the Alfa-Click service. In the “Internet Banking” block there is a link “My Accounts”. The “Funds Blocked” column displays information on transactions (total amount of expenditure transactions) for which supporting documents have not yet been received. This money has not been debited from the account, but is only blocked for now. The table below reflects all transactions on the account from the moment it was opened. To view the movement of funds for a certain period (for example, a month), use the “Account Statement” link (it is located on the left). After specifying the time interval, click "Show".

At the Bank of Moscow, a statement can be obtained at a branch, in the Web Banking Internet service, as well as at terminals and ATMs.

• write an official letter to the bank asking for an extract;
• register your application as entering the bank, your copy must be stamped and signed;
• write pre-trial claim to the bank if you have not received a response or have been refused;
• file a lawsuit if your issue is not resolved amicably.

WHAT'S HAPPENED

BANKING

ACCOUNT STATEMENT

ANALYSIS - KNOWLEDGE SYNTHESIS - UNDERSTANDING MOSCOW 2016

WHAT'S HAPPENED

Banking

ACCOUNT STATEMENT

An account statement is not a primary accounting document!

According to paragraph 13 of clause 2.1. Regulations of the Bank of Russia “On the rules of accounting in credit institutions located in the territory of Russian Federation" dated July 16, 2012 N 385-P.

Section 2. Analytical and synthetic accounting.

Documents analytical accounting are personal accounts.

“Issuing statements of personal accounts to clients and applications to them

carried out in the manner and within the time limits, which are provided for in the relevant agreement, on paper or electronically (via communication channels or using various media).

If extracts from personal accounts and attachments to them are transferred to the client in in electronic format, then the specified documents are signed with an electronic signature of an authorized person of the credit institution.

Extracts from personal accounts of clients' bank accounts the last working day of the year (as of January 1 of the year following the reporting year), as well as in other cases if provided for by the legislation of the Russian Federation, to be issued to clients on

On paper.

Personal account statements, printed using computer technology,(Computer facilities

(SVT) implement data processing and are a set of computers, computer complexes and computer systems of various classes) are issued to clients without stamps and signatures of credit institution employees. If for some reason the account was kept manually or by machine, with the exception of automation equipment, then extracts from these accounts,

issued to clients are signed by an accountant,

account keeper, and the stamp of the credit institution. Each statement sheet is drawn up in this order.

Changing the procedure for issuing statements can only be permitted

In cases where account managers wish to receive an extract (one

of them).(Borrower-Owner of personal current bank account)

In other cases, deviation from the procedure agreed with the client may be permitted Chief Accountant, his deputy, head of department.

For amounts posted on the loan, statements of personal accounts must be accompanied by documents (copies thereof) on the basis of which entries were made in the account.

Documents drawn up on paper and attached to statements must be affixed with a stamp and a calendar stamp of the date the document was posted to the personal account.

The stamp is affixed only to the main application to the extract. On those additional documents, which explain and decipher the content and total amount operations indicated in the main application are not stamped.

Extra copies of paid settlement documents attached to statements of customer accounts, which are already stamped by the credit institution at an early stage of their processing, as well as documents on incoming cash transactions, are not certified with the said stamp.

The account owner is obliged, within 10 days after the statements are issued to him, to writing inform the credit institution about the amounts erroneously recorded as credit or debit to the account.

If there is no receipt from the client in specified deadlines After objections, the transactions completed and the account balance are considered confirmed.

If the client loses an extract from the personal account, its duplicate can be issued to the client only with permission in writing from the head of the credit institution or his deputy at the request of the client, in

in which he is obliged to indicate the reasons for the loss of the extract, signed by the head and chief accountant of the organization, an individual -

account owner. On the title part of the duplicate there is an inscription: “Duplicate of extract for “__” ___________ ____ year.”

Duplicates of statements from personal accounts are compiled on personal account forms. If technically possible, duplicate statements of personal accounts can be compiled using automation tools or obtained through photocopying.

A duplicate of the statement is signed by the accountant and the chief accountant, or his deputy, or head of department,

sealed with the credit institution's seal and issued to the client's representative against signature on the application.

On the title part of the personal account for which the duplicate is drawn up,

the inscription is made:

"__" ___________ ____ A duplicate of the extract has been issued."

This inscription is sealed with the signatures of the chief accountant or his deputy.”

An account statement is not a primary accounting document.

Mandatory details of the primary accounting document does not contain.

Primary documentation in accounting

Welcome, dear readers, to my blog!

Usually, I look through my work email every day, but this week it didn’t work out, and a lot of letters have accumulated. Today I decided to look at the topic new article came by itself. We will talk about primary documentation, because this is the basis of registers and an important part of an accountant’s work.

During my studies, this topic was not the most important, and it was difficult to master it in theory, but when I started working, I had to make up for lost time. Let's look at all the nuances in advance to avoid difficulties in the future. In the previous topic we discussed accounting registers, I know, a little complicated, but after today's article it will become a little easier.

To confidently navigate the plane of primary documentation, we will consider:

• The concept and purpose of primary documentation of an enterprise.
• Mandatory details and changes to primary documents are allowed.
• Groups, types, degrees of detail and possible edits of documents.
• Validity and storage periods of primary documentation.

The main goal is to learn to distinguish a primary document from the rest of the equally important papers, to remember their details and types. I promise it will be interesting, let's get started!

How to work correctly with primary accounting documentation

For beginners, inexperienced accountants and entrepreneurs, I would like to explain the principles of working with primary accounting documentation.

The documents you will work with are divided into two groups:

• Received from someone;
• Coming from you.

How to work with incoming documents?

1. Determine: is this document an accounting document?

A document accepted for accounting must contain information essential for reflection in accounting, i.e., contain information about any completed business event.

For example, cash receipt“talks” about paying someone (spending money), an invoice - about moving goods and materials(income-expenses), etc. But, for example, an employee’s application with a request to issue an advance without a manager’s visa cannot be accepted for work.

Are not accounting documents all sorts of notes, drafts, newspaper clippings, etc. As well as documents drawn up in violation of the rules established for them.

2. Determine: does this document apply to your organization or not?

The document, simply put, must be relevant to this enterprise, i.e. it must contain the details of your organization, or they must be issued to your employee.

It happens that for various reasons, they bring you documents that are not related to this organization. This may just be a mistake. Or it may be that the employee consciously seeks to write off accountable amounts.

It is also possible that documents for the purchase of goods and materials (works, services) are deliberately written out on this enterprise in order to obtain additional amounts for tax deduction.

If the discrepancy between your type of activity and the essence of the document is striking, then it is better not to take this document into account.

One more point - perhaps the counterparty has no reason to issue this document to you, i.e. you do not have a contractual relationship with them.

For example, the energy supply company sent you a bill without understanding that the electricity you consume is paid for by another organization, for example, a landlord.

3. Check the details.

The counterparty is responsible for the correctness of its details. Nowadays many enterprises use computer programs and therefore, as a rule, they do not make mistakes in their details, although this also happens. But it’s worth double-checking your details - they can often contain errors.

Separately, it should be said about handwritten documents - in addition to the fact that there are errors in them, it also happens that the document is fake, i.e., for example, written out on behalf of a non-existent enterprise.

Whether such an enterprise exists or not can be double-checked through the register of taxpayers on the website of the Tax Committee of the Republic of Kazakhstan.

The signatures in the document must be genuine, that is, exactly those people to whom they belong, and these people must have the right to sign such documents. Facsimile signatures are not permitted on documents.

There may be several seals in one organization. Check whether the stamp is on this document. For example, the invoice should not have a stamp that says “Human Resources.”

It also happens that a document is mistakenly issued to an organization with a similar name. In all such cases, you must contact this organization and demand that the document be redone.

4. Was the event reflected in the document actually committed?

Perhaps the supplier did not supply you with these goods and materials or did not provide you with these services. Or perhaps the counterparty issued an invoice for a larger volume, price and, accordingly, the amount required.

For example, the goods specified in the invoice were not delivered to your warehouse. Your specialists must accept (confirm) this document. IN in this example This must be confirmed by the warehouse manager with his signature on receipt of the goods.

And the price, volume, and terms of purchase must be compared with the terms of the contract. Either this must be confirmed by an economist - a marketer or a supplier.

5. Determine what period the document belongs to.

Periods can be:

• current month,
• current quarter,
• this year,
• last month
• last quarter
• last year.

This determines whether this document needs to be accepted for accounting. Yes, it also happens that, for example, they bring an invoice for the past period - it is at your discretion whether to accept it for accounting or not.

In general, of course, you are obliged to accept the document for accounting, but if you accept it, this will cause the need to adjust reports, including tax ones.

However, if past period reports current year(last quarter, last month) is not difficult to correct, but last year’s reports can be very difficult to correct. The choice is yours;

Perhaps you already had (have) this document. Then either it is a duplicate (copy), or this document was taken from you for something and has now been returned. Be careful not to post the same document twice. This will create double turnover, i.e. it will unreasonably increase certain amounts.

6. Determine which section of accounting the document belongs to.

Accounting sections:

1. Cash register,
2. Bank,
3. Materials,
4. Goods,
5. Fixed assets,
6. Accountable persons
7. Suppliers,
8. Buyers, etc.

How to work with incoming documents

There is regulation of documents according to accounting sections. You can read this in any accounting textbook. For example, a Bank Statement is a document in the “Bank” section; the register where you will file this document is also called.

It's simple. But with documents related to the receipt of goods and materials, the situation is more complicated.

Determine what the received goods and materials are for your company: material, goods, fixed assets, intangible asset or a service/work (and this also happens)?

Material- this is what is used in work and at the same time consumed, i.e. ends. For example, this is paper, gasoline, cement, etc. The material changes its shape: it was cement - it became a concrete product.

A product, unlike a material, is not used in work; it is purchased for further sale, i.e. for sale. This is its only difference. But in practice, a product can be paper, gasoline, or cement, depending on what we are trading.
The directory of goods in the 1C program is called “Nomenclature”.

The main thing- this is a kind of tool used in work, which, unlike the material, does not change its physical fitness. That is, it does not end and is not consumed.

For example, this is a table, a computer, a car, etc. And after several years of use they will remain a table, a computer and a car. Only during operation does depreciation (wear) of the OS occur.

In the 1C program, operating systems are called fixed assets.

It also happens that a document is issued for a certain service (work), as if they were selling you a product. For example, a service station changed the oil in your car’s engine, but the invoice says “oil change” instead of “oil change.” engine oil such and such quantity, at such and such price.”

Ask yourself a question: did we actually receive this product in our hands? No. Then this is a service (work) and this document must be received accordingly.

7. In which register (journal) will you file this document?

Determine this immediately, and preferably immediately after processing, file the document in its place. It is true that a document cannot yet be “removed” - it still requires some modification or clarification of some circumstances. It is advisable to have a separate folder for such papers or a separate tray.

One of the worst shortcomings an accountant can have is laziness. A document put aside “for later” can cause a lot of trouble.

Therefore, it is better to process documents as soon as possible upon receipt. Documents postponed for objective reasons must be finalized as soon as the opportunity arises.

8. Determine: will there be any future events related to this document?

Some documents may have consequences in the future. For example, a Notification from the Tax Committee may cause unpleasant consequences in the future: arrest of an account, etc. Therefore, such documents need to be dealt with immediately, postponing all other matters.

There are also documents that can have unpleasant consequences after your confirmation of their correctness. For example, a reconciliation report indicating your accounts payable- this may be grounds for filing a lawsuit against your company.

Therefore, if you are not sure, it is better to leave such documents at the discretion of the manager. Other documents may require obtaining other documents.

For example, invoices for the receipt of goods without an invoice. It may be that it is established that your counterparty will later issue you a general invoice for a certain period or volume of goods.

In this case, these invoices must be collected and immediately after the end of the period or receipt of the agreed volume, remind the supplier about the invoice.

Here it is necessary to mention the following: the accountant must keep control over the timely receipt of the necessary documents.

Documents, the expected receipt of which you know, must be requested from the counterparty or the responsible employee if they are not received deadlines.

Source: http://www.ajourkz.kz/ru/useful_information/how_to_deal_with_the_primary_accounting_records/

Primary documents in accounting

The basis for entries in accounting registers are source documents .

Primary documents are accepted for accounting if they are compiled according to the form contained in the albums of unified forms of primary accounting documentation, in accordance with the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34 n (as amended on March 26, 2007 No. 26 n)

If necessary, additional lines and columns may be included in the standard form, but all details provided approved form, must be saved. Changes made must be formalized by an appropriate order (instruction).

Only forms of accounting documents cannot be changed cash transactions in accordance with the Procedure for applying unified forms of primary accounting documentation, approved by Resolution of the State Statistics Committee of Russia dated March 24, 1999 No. 20.

The forms approved by the State Statistics Committee of Russia provide information coding zones that are filled out in accordance with all-Russian classifiers.

Codes that do not have links to all-Russian classifiers (for example, columns with the name “Type of operation”) are intended to summarize and systematize information when processing data using computer technology and are entered according to the coding system adopted in the organization.

In addition, forms independently developed by a small enterprise containing the relevant mandatory details provided for by the Federal Law “On Accounting” are accepted for accounting.

You can independently develop only those documents that are not contained in albums of unified forms.

Details of primary accounting documents

Mandatory details of primary accounting documents include:

• Title of the document;
• date of its preparation;
• name of the organization on behalf of which the document was drawn up;
• the content of a business transaction in physical and monetary terms;
• the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;
• personal signatures of these persons.

Timely and high-quality execution of primary accounting documents, their transfer to the accounting department within the established time frame for reflection in accounting, as well as the reliability of the data contained in them are ensured by the persons who compiled and signed these documents.

The list of persons authorized to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.

Documents used to prepare business transactions with funds, are signed by the head of the organization and the chief accountant. Instead of the head and chief accountant, other officials may sign the primary documents, but their list must be approved by the head of the organization and agreed upon with the chief accountant.

The primary document is written evidence of the completion of a business transaction (payment for goods, issuance of cash on account, etc.) and must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion.

Types of documents

All primary documents can be divided into the following groups:

1. organizational and administrative;
2. exculpatory;
3. accounting documents.

Organizational and administrative documents are orders, instructions, instructions, powers of attorney, etc. These documents permit the conduct of certain business transactions.

Supporting documents include invoices, requirements, receipt orders, acceptance certificates, etc. These documents reflect the fact of a business transaction and the information contained in them is entered into accounting registers.

Some documents are both permitting and exculpatory. These include, for example, consumables cash order, payment statement etc.

Document flow schedule in the organization

For correct management primary accounting a document flow schedule is developed and approved, which determines the order and timing of the movement of primary documents within the enterprise and their receipt by the accounting department.

Primary documents received by the accounting department (accountant) must be checked:

• by form (completeness and correctness of the document, filling in the details);
• arithmetically (counting amounts);
• by content (connection of individual indicators, absence of internal contradictions).

Accounting registers

After acceptance, information from the primary document is transferred to the accounting registers, and a mark is made on the document itself to exclude the possibility of its double use (for example, the date of entry into the accounting register is indicated).

Accounting registers- These are specially adapted sheets of paper for recording and grouping credentials. They are kept in special books (magazines), on separate sheets and cards, in the form of machine diagrams obtained using computer technology, as well as on magnetic tapes, disks, floppy disks and other computer media.

Business transactions must be reflected in accounting registers in chronological order and grouped according to the appropriate accounting accounts.

In appearance, the accounting registers are:

1. books (cash register, main);
2. cards (fixed asset accounting, materials accounting);
3. magazines (loose or lined sheets).

According to the types of records made, registers are divided into:

1. chronological (registration log);
2. systematic (general ledger of accounts);
3. combined (journal orders).

According to the level of detail of the information contained in the accounting registers, they are:

1. synthetic (general ledger of accounts);
2. analytical (cards);
3. combined (order journals).

Entries in primary documents must be made by means that ensure the safety of these entries for the period of time established for their storage in the archive.

Primary and consolidated accounting documents can be compiled on paper and computer media. In the latter case, the organization is obliged to produce, at its own expense, copies of such documents on paper media for other participants in business transactions, as well as at the request of authorities exercising control in accordance with the legislation of the Russian Federation, courts and prosecutors.

For submission to the archive, documents are selected in chronological order, completed, bound and filed in folders. Submission of documents to the archive is accompanied by a certificate.

When storing accounting registers, they must be protected from unauthorized corrections. Correction of an error in the accounting register must be justified and confirmed by the signature of the person who made the correction, indicating the date of the correction.

Persons who have access to information contained in accounting registers and internal accounting reports are required to maintain trade secrets. For its disclosure they bear responsibility established by the legislation of the Russian Federation.

Correction of errors in primary documents and accounting registers. In accordance with Art. 9 Federal Law“On Accounting”, it is not allowed to make corrections to cash and banking documents.

Corrections can be made to other primary accounting documents only by agreement with the participants in business transactions, which must be confirmed by the signatures of the same persons who signed the documents, indicating the date of the corrections.

The detail of the primary document that is subject to correction is crossed out with a clear but thin line, so that the original meaning (content) of the corrected detail is visible. Next to it, a handwritten note is made “Believe the corrected person,” and the correction is certified by the signature of the person who made the correction, indicating the surname and initials.

Storage periods for primary accounting documents

In accordance with Art. 17 of the Federal Law “On Accounting”, organizations are required to store primary accounting documents, accounting registers and financial statements within the time limits established in accordance with the rules for organizing state archival affairs, but at least five years.

Restoration of primary documents

The accounting legislation does not contain clearly established rules that regulate the procedure for restoring primary documents in the event of their loss.

A number of regulations define only the storage periods for primary accounting documents. The legislation does not establish what an organization should do in the event of loss of documents for reasons beyond its control. In the Letter of the Department of Tax Administration of Russia for Moscow dated September 13, 2002 No. 26-12/43411, the head of the organization is recommended in the event of loss or destruction of primary documents:

• appoint by order a commission to investigate the causes of the loss or destruction of primary documents, to participate in which representatives are invited as necessary investigative authorities, security and state fire supervision;
• take measures to restore those primary documents that are subject to restoration and storage for the period established by law. For example, copies of statements of cash flows on bank accounts can be obtained from the banks where the organization’s accounts are opened; contracts, acts, invoices can be requested from counterparties, etc.

But it is not always possible to obtain duplicates of all lost documents, for example, if there are a large number of counterparties, due to the absence of suppliers (buyers) at previously known addresses, or due to the lack of such contacts. Thus, for objective reasons, the organization will not be able to restore all lost primary documents.

Practical question: what to do in this case? Should the tax authority be notified?

According to a number of experts, it is not necessary to notify the tax inspectorate, especially since this will not help avoid possible liability, and the absence of primary documents may result in a fine in accordance with Art. 120 Tax Code of the Russian Federation.

In this case, the taxpayer can choose three options:

1. If possible, restore lost documents (at least partially).
2. Make corrective entries for undocumented expenses and reflect the corrections in the updated income tax return for the reporting year, because undocumented expenses are not recognized as expenses in tax accounting.
3. Provide an opportunity to representatives of the tax authority in case tax audit determine the amounts payable to the budget by calculation based on the data available to the taxpayer, as well as on the basis of data on other similar taxpayers (clause 7, clause 1, article 31 of the Tax Code of the Russian Federation).

Seizure of primary documents

They can be confiscated only by the bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax authorities and internal affairs bodies on the basis of their decisions in accordance with the legislation of the Russian Federation.

Letter of the Ministry of Finance of the RSFSR dated July 26, 1991 No. 16/176 approved the Instruction on the procedure for the seizure by an official of the state tax inspectorate of documents indicating the concealment (understatement) of profit (income) or the concealment of other objects from taxation from enterprises, institutions, organizations and citizens.

The chief accountant or other official of the organization has the right, with the permission and in the presence of representatives of the authorities conducting the seizure of documents, to make copies of them indicating the reason and date of seizure.

A bank statement from a current account is the most important financial document that demonstrably reflects the banking transactions performed and the movement of funds in the account.

Money documents

In addition to the bank statement, this also includes:

• cash orders – both incoming and outgoing;
• checks;
• receipts for depositing money;
• transfers receivable;
• gasoline coupons;
• stamps.

Cash documents can be of two main types:

• granting their owner the right to receive certain amounts of money or exercise other rights upon presentation in the future (for example, a check);
• confirming monetary or commodity transactions already made at the cash desk of a business entity or on an account opened by a credit institution.

Bank statement concept

- this is the document:

• being an exact copy financial institution records about the account;
• having a financial nature;
• displaying income and expenses own funds client;
• issued to him by the service department in his hands, electronically or sent by mail daily or during another established reporting period.

The following must be attached to this document:

• documents received from counterparties that served as the basis for the movement of money - crediting or debiting;
• papers issued by the institution.

Acceptance and issuance of cash, transfers to the account are carried out by the credit institution on the basis of certain documents, for example:

• settlement check;
• payment request or order.

Bank statements do not have the same appearance due to differences in the technology used. However, a bank account statement should always display the established set of details:

• twenty-digit account number;
• date of the previous statement, equity balance at the time of its formation;
• details of supporting documents that served as the basis for banking transactions;
• purpose of payments made;
• to whom money was transferred or from whom money was received;
• debit and credit amounts;
• The rest of money.

Features of document formation

Since the account is a checking account, the financial institution holds the money client-owned. Therefore, it is considered a debtor and displays the balance as its own accounts payable. Wherein:

• the client’s personal account for a credit institution is passive;
• crediting and the balance of money in the bank statement is displayed for the loan;
• funds written off are visible as a debit, since from the point of view of the financial institution, the fact of a transfer from the account reduces its debt to the client.

A bank statement is a complete analogue and a complete replacement for the analytical accounting register. Financial settlement documents attached to the bank statement are canceled with the appropriate stamp.

If, due to the fault of the client, a write-off or crediting occurs by mistake, the funds must be transferred to account 63 “Settlements of claims”, and the credit institution is immediately notified of this fact in order to make changes. The financial institution makes the necessary corrections in the subsequent document.

Checking your bank statement

Must be made on the day of issue. To do this, the accountant performs the following actions:

1. selection and attachment of all supporting documents that served as the basis for mutual settlements;
2. the most thorough reconciliation of all entries in the bank statement with the primary documents attached to it financial documents, which allows you to identify uncredited or over-accrued amounts, unmade or over-paid payments, or reliably establish full compliance with the supporting documents;
3. if errors are detected, immediately report this fact to an authorized representative of the financial institution;
4. affixing codes of accounting accounts corresponding to 51 “Current account” opposite corresponding amounts in the margins of a bank statement;
5. indication on the supporting documents of the serial number of their display in the statement.

These actions are carried out for the purpose of:

• automation of accounting work;
• generation of reference information;
• passing possible checks;
• archiving and subsequent storage of financial documents.

Legal regulation

Article 9 of the Federal Law on Accounting dated November 21, 1996 No. 129 establishes that operations carried out by an institution must be supported by evidence. This provision, like the law as a whole, does not establish a clear list of supporting documents. However, the fact that bank statements are one of them is undeniable. Bank statements on the current account are primary accounting documents, and accordingly:

1. serve as the basis for accounting and tax accounting;
2. have evidentiary value if compiled in in the prescribed form and contain the mandatory details established by clause 2 of article 9 of Federal Law No. 129;
3. The institution is obliged to make copies of them on paper at its own expense:

• for other participants in business transactions;
• at the request of tax and other regulatory authorities, courts and prosecutors.

The Federal Law on the activities of banks dated December 2, 1990 No. 395-1 established, among other things, the obligation of financial institutions:

• carry out and document calculations according to the norms, standards and forms established by the Central Bank of the Russian Federation (Article 31);
• store information about completed banking transactions in electronic databases for at least 5 years, and also provide the ability to access the specified information as of each individual trading day (Article 40.1).

Doubts about electronic statements

Is a bank account statement required to be printed? This question is a cornerstone for many accountants whose enterprises have implemented an electronic document management system, for example:

• 1C accounting system;
• "client-bank" with a credit institution and one of existing systems– with tax and regulatory structures.

The situation is aggravated by many factors:

• Regulatory:

1. absent legislative provision, which would directly prohibit or permit the storage of a document in electronic form;
2. valid general rule Article 9 of Federal Law No. 129, according to which a business entity, at the request of the authorized official is obliged to produce and provide at his own expense primary documentation for check.

• Actual:

1. when switching to an online service system, banks are massively refusing to issue statements, offering clients, if necessary, to print and certify them themselves;
2. electronic document management is usually implemented by medium and large institutions, many of which have not one, but several current accounts, through which more than 100 transactions are carried out daily - paper statements have the appropriate length;
3. the rules for storing these documents require that supporting documents be attached as attachments, which in most cases will also have to be printed; all this heap of papers needs to be stapled and stored, and this means extra costs for stationery, maintaining the archive, wages employee.

Contents of legal requirements regarding paper and electronic documents

• Clause 7 art. 9 Federal Law on Accounting No. 129 allows for the preparation of primary documentation on computer media.
• Art. 93 Tax Code The Russian Federation has established that if requested from a subject entrepreneurial activity the documents are drawn up in the proper form and certified with an electronic digital signature, he has the right to send them to the Federal Tax Service via digital communication channels. Tax inspector may also request paper media only if the specified requirements regarding registration are not met. In addition, the Tax Code:

1. does not require storing information confirming business transactions exclusively on paper;
2. does not contain a procedure for submitting bank statements by taxpayers to the territorial tax office;
3. establishes the need in situations not directly regulated by it to apply regulations in a subsidiary (additional) manner banking legislation(Article 11 of the Tax Code of the Russian Federation).

1. the personal account belongs to a specific person;
2. purpose of the account (for example, transit, deposit).

In accordance with these Rules, information regarding personal accounts is printed in the prescribed form in two copies:

• the first is to be kept in the accounting department of the financial institution;
• the second is , and is intended to be handed over to the client or sent by mail.

A bank account statement is provided to the client on paper. The client-taxpayer, upon requests from regulatory authorities, is obliged to provide paper bank documents with correctly completed details and a stamp of the financial institution, which confirms their validity.

Federal Law on electronic signature dated 04/06/11 No. 63 established that digitized files signed with an electronic signature are recognized electronic documents, in legal value equal to a personally signed paper document, except when the Federal Law stipulates otherwise. Noteworthy are the letters from the Ministry of Finance explaining the possibilities of submitting electronic bank documents, although they are not regulations.

Legal policy and normative base are gradually moving towards computerization of financial and tax reporting. This is evidenced by the fact that every year the state expands the circle of persons required to submit reports to the Federal Tax Service and off-budget funds electronic. Today, the question of whether a bank statement from a current account can be in digitized form clearly implies a positive answer.

The absence of printed statements gives the document flow some specificity. With paper accounting, bank statements with paper invoices attached to them, issued by counterparties for payment, must be filed and transferred for storage. Electronic or mixed document flow presupposes, accordingly, the existence of a digitized archive. However, this process is subject to proper registration by local regulations (manager’s order, regulations, instructions), and archival files must be certified.

Not only people fail, but also technology. The server or hard drive may fail. There is one more issue - organizational. The peculiarity of the “client-bank” system is that in the event of reorganization bank branch(enlargement or, on the contrary, separation), as well as the liquidation of a branch and the transfer of a client for service to another, “old” documents will disappear from access. Therefore, you need to take care of regular (ideally daily) archiving of data to external media.

The organization is expected to provide sufficient long-term storage this data. They can be requested at any time not only when checking the account owner, but also to analyze the work of the counterparty. As already noted, in accordance with Art. 40.1 dated December 2, 1990 No. 395-1 financial institutions are required to save data on transactions performed for 5 years. Organizations can build on this period or on the general line limitation period- 3 years.

It must be remembered that a bank statement may always be required for own needs or to provide tax authority for the purpose of conducting an on-site or counter inspection. Therefore, whether paper or digital documents, they should always be at hand and organized into an easy-to-find system.