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Characteristics of account 51

Score 51 accounting is included in Section V “Cash” of the Chart of Accounts, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.

The main characteristic of account 51 is that it is a synthetic active accounting account, which reflects all transactions occurring on the organization’s ruble current accounts. Coming Money The accountant reflects the account as a debit and the expense as a credit. Source documents that allow him to do this is a bank statement with documents attached to it. The application can be, for example, a payment or collection order, a check, etc. Account balance 51 is the balance of money in the organization’s current account. Analytics for account 51 is carried out for each current account opened by the company with credit institutions.

Account 51 corresponds with many accounting accounts designed to reflect transactions related to cash flow. For example this:

• account 60 - for settlements with suppliers;
• account 62 - for settlements with customers;
• 70 - for settlements with employees;
• 71 - for settlements with accountable persons, and so on.

If there was an erroneous crediting or debiting of funds to the organization’s current account, then if this fact is identified, the erroneous amount must be reflected in correspondence with account 76 (sub-account “Settlements for claims”). Full list corresponding accounts are given in order No. 94n.

Nonprofits and small businesses can use simplified accounting. They can significantly enlarge the breakdown of accounts and, accordingly, not use many of them. However, this does not apply to accounting account 51. It will be present in the accounting of any enterprise.

Analysis of account 51

Analysis of account 51, like others accounting reports, can be done for any period of time. The report consists of several columns.

The first column shows the accounting accounts with which account 51 corresponded. The second column shows the funds received into the current account for the selected period, in accordance with the accounting accounts to which the accountant posted the receipts. The third column is similar to the second - only for written-off funds. The top line indicates the balance, that is, the cash balance at the beginning of the selected period, and the bottom line indicates the end of the period.

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This report is convenient if you need to learn in general about the movement of funds in an organization’s account and its source. For example, that the money came from the counterparty, but it does not matter from whom exactly. Or that the money was spent on taxes, but which ones specifically, you don’t know this moment not necessary.

The analysis of the account is presented in the figure.

Sample account card 51

The account card gives full information about the flow of funds in account 51. Here, similar to the analysis of the account, there is an opening and closing balance for the period and turnover for the period.

In the report you can see the date of the transaction on the current account and the essence of the transaction - income or expense. The numbers of the corresponding accounts, the amounts of transactions and the account balance after each of them are indicated. You can also get an idea of ​​what kind of operation was performed. Was it a tax transfer, payment for bank services, or receipts from the buyer. In the case of transactions with counterparties, the names of the counterparties and the numbers of accounts or agreements on the basis of which the cash flow was made can be easily read in the account card.

A sample of account card 51 is shown in the figure.

Balance sheet for account 51

The essence of the report is contained in its name: it displays the beginning and ending balance and account turnover for the selected period of time. The report is general in nature and provides information only about account balances 51 and total amount funds received and left from the current account. If the organization has several current accounts, then each of them will be highlighted in a separate line in the balance sheet. That is, the number of lines in the balance sheet is equal to the number of current accounts of the organization. Income and expense for each of them, respectively, will be indicated on a separate line. But the total turnover of all current accounts can be seen in the bottom line.

What the balance sheet looks like for account 51 can be seen in our figure.

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Account 51 is one of the most frequently used accounting accounts, so it is important for every accountant to be able to correctly make entries in correspondence with it. At the same time, it is very easy to use, being active account, and accounting reports on it provide a large share of information about the movement of finances in the enterprise.

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Using the Account balance sheet report, you can create a register that will contain information about balances at the beginning, debit and credit turnover, and balances at the end of the specified period for the selected non-cash account.
To compile such a register in the form of a report (menu Reports -> Account balance sheet), you should indicate the period for compiling the register, the organization for which the register is being compiled, the accounting account for which you want to generate a balance sheet, and click on the button. By default, the data in the report is provided with details for each analytical section opened on the account. In the example given (Fig. 1-110), the register is compiled according to account 51 “Current accounts”, on which, in accordance with the settings of the chart of accounts, records are kept in the context of current accounts and types of cash flows. For the second subconto, the Turnovers Only attribute is set in the settings, so the system does not support storing the balance by subconto for this analytical section. Accordingly, this data is not in the report.
To get more detailed information on subconto you need to double-click with the left mouse button on the line with the object of interest analytical accounting. The Account Card report is displayed on the screen, containing all transactions with this object on the account for the period to which the generated balance sheet relates.


Account analysis
Using the Account Analysis report, you can generate a register that will contain information about the turnover of the non-cash account with other accounting accounts for a specified period, as well as balances at the beginning and end of this period.
To compile such a register in the form of a report (menu Reports -> Account Analysis), you should indicate the period for compiling the register, the accounting account for non-cash funds for which you want to perform the analysis, the organization to which the data relates, and click on the button. By default, the data in the report is presented without detailed data on corresponding subaccounts, subaccount values, etc. (Fig. 1-111).
For practical purposes, such a report is not informative enough. Configure report options to get more detailed information is done using an auxiliary form opened by clicking a button.

Rice. 1-111. Analysis of account 51 without data detailing
On the General tab it is indicated (Figure 1-112):
sign of additional data grouping;
a sign of additional detailing of data on correspondent accounts;
sign of data output to foreign currency(available for accounts 52 “Currency accounts”, 55.21 “Letters of credit (in foreign currency)”, etc., i.e. accounts with the sign of supporting currency accounting).

F Setting X 1 ¦ General j Legalization of account Legalization of correspondent accounts Selection Account: |51 M Period from: (01022008 ;1L| to: (29 02 2008 |p 0 sales [ White acacia Show turnover Period: |For the period)Ў( E "By subaccounts and subaccounts of correspondent accounts* Output data O Expanded balance Data by currencies L: Data by quantity 1 QIC Close;?.: j
Rice. 1-112. Setting up the Account Analysis report 51. General tab
By default, turnover is shown for the period as a whole. In the Period attribute, you can set the mode for additional grouping of subtotals: by day, by week, by month, etc.
Checkbox For subaccounts and subaccounts corr. accounts sets a mode in which turnovers with corresponding accounts will be additionally detailed by subaccounts, as well as by subaccounts, if such detailing is provided for in the report settings on the Correspondence Detailing tab. accounts.
Data detail rules for the analyzed account are set on the Account Details tab.
If this is necessary, on the Selection tab you can set the criteria that the analytical accounting data included in the report for the analyzed account must satisfy.

Implementation of any economic activity impossible without movement financial resources. Cash is involved in all processes implemented in enterprises of various forms of ownership.

Acquisition working capital, investment in production assets, making settlements with budgets of all levels, employees and founders - all production and administrative actions are carried out with the help of funds to increase income.

Calculations and their types

In practice, two main types of payments are used - non-cash and cash. The latter is usually used for small cash flows.

We are talking about one-time payments, which can be made through the company’s cash desk.

This best option for small businesses characterized by low turnover and insignificant income. Large enterprises They often prefer a cashless system due to the reduction of cash in circulation and the acceleration of the payment process. That is why today almost 98% of settlements go through banking system, launching the cashless payment mechanism.

How is the cashless system reflected in accounting?

For accounting, planning, analysis and movement of non-cash flows on accounts opened in banking institutions, the enterprise resorts to opening a synthetic 51st accounting account.

“Current accounts” is an active account, which implies recording receipts by debit and expenditure of resources by credit. Its purpose is related to taking into account the most mobile assets of the enterprise, commensurate with non-cash funds. Reflection in the balance sheet is expressed in general view, the balance is determined daily for operational purposes of capital management.

The balance is formed using the formula: beginning balance plus debit turnover minus credit turnover.

The resulting value represents the amount of funds available at the current moment. It is included in the 51st account as the initial debit balance for the next period. Analytical accounting is carried out for each current account.

An enterprise may have accounts opened with one or more credit institutions. However, all information on the movement non-cash funds are subject to summation and attribution to the 51st account without taking into account the number of accounts.

How are transactions carried out on a current account?

As a rule, the implementation of all settlement and payment transactions is entrusted to a certain credit organization with which the company has entered into an agreement for account servicing. The basis for withdrawal, transfer or write-off of funds is usually a written notification from the owner, previously verified by bank employees for compliance with legal regulations and approved forms.

The right to choose the form of settlement with counterparties belongs to the account owner, who himself makes the decision based on contractual obligations. Somewhat less commonly used are unconditional write-offs, which do not require confirmation from the owner of the assets.

Cash intended for own needs, are written off by the company using the number of checks previously declared to the bank. A checkbook can also be used as an enterprise’s settlements with suppliers, contractors, etc. Discharged to individual or the organization check is cashed at banking institution upon presentation by the payer.

Account document flow

The 51st account is maintained on the basis of a statement from a credit institution, to which documents must be attached that serve as instructions for the movement of resources through a specific account of the enterprise. All write-offs and transfers made by the owner of the assets within the statement period are evidenced by payment orders.
The counterfoil of the check is used as justification for the cash withdrawal.

Recording of receipts, for example, revenue from an enterprise, is reflected through a bank order.

Confirmation of funds received from debtors in accordance with contractual obligations is recorded by a payment order of the paying company. All documents related to the movement of non-cash funds are drawn up in accordance with the requirements of the bank and are subject to certification by the signatures of authorized persons and the corresponding seals.

What is reflected in the debit of the account

The debit of the 51st account is used to reflect cash receipts.

As a rule, crediting to the current account is made from the following sources:

• cash register of the enterprise - compiled by posting D 51 / K 50;
• settlements with counterparties (buyers, suppliers, other debtors), expressed in the form of return of advance payments, settlements on claims made, excessive transferred funds– compiled by posting D 51, K 62, K 60, K 76;
• credits, borrowings, advances - borrowed funds, respectively, are reflected by entry D 51 / K 66;
• settlements with shareholders, founders - funds are contributed as working capital/in case of increase authorized capital and are reflected by wiring D 51 / K 75;
• settlements with budgets and extra-budgetary financing organizations – we're talking about on transfers of overpaid taxes, amounts of social security for citizens (sick leave, various benefits, etc.). Reflected by wiring D 51, K 68, 69.

The summation of debit turnover is carried out for reporting period and is a generalized indicator indicating the receipt of funds into the current account of the enterprise. The use of a balance sheet is used to analyze receipts by item.

What is reflected in the account credit

The formation of a loan for the fifty-first account of an enterprise is carried out by writing off non-cash funds.

Loan turnover reflects the total amount of cash withdrawals, transfers and debits from the account.

Let's look at the loan transactions:

• D 50 / K 51 – funds were withdrawn from the current account. The expense item is indicated in advance. Cashing out is subject to a limited procedure. Often used by enterprises when paying wages or for business needs;
• D 51/55, K 51 – part of the funds was transferred from the current account to another account or a special letter of credit was opened for settlements with the counterparty;
• D 60/62/76, K 51 – the amount is transferred from the current account to contractors, suppliers, other creditors (for example, for services, goods, return of products);
• D 66, K 51 – interest for use is transferred to the current account borrowed money or the loan debt is closed;
• D 68/69, K 51 - speaks of fulfilling obligations to off-budget funds, budgets of all levels (the designation of a subaccount in correspondence takes into account the specific fund/tax);
• D 70, K 51 – translated wage employees;
• D 75, K 51 – payments were made to the founders based on performance results.