Often a necessary measure for any organization that needs to carry out non-cash transactions. The whole process of opening accounts in our country is regulated by nothing else than the Instruction of the Bank of Russia dated September 14, 2006 No. 28-I. Naturally, opening bank accounts turns out to be a severe necessity for many organizations, so it makes sense to be quite knowledgeable in this matter.
Accordingly, it is possible to open any bank account solely on the basis of an agreement concluded with a client and at the expense of a package of documents submitted by him to the bank.
Documents for opening a current account is a very important stage, without which a decision will not be made and no one will open an account.
The procedure for opening a current account is as follows: the opening of settlement accounts in banks is carried out by any legal entities, whether it is "LLC", "CJSC" or "JSC" only after the provision of a number of documents. The following documents are required to open a bank account:
- founding documents;
certificate that your organization has been registered with the tax authority;
certificate of registration of you as a legal entity;
card with signatures and seal imprint (according to the form No. 0401026, OKUD);
copies of passports of persons who are authorized to perform any banking operations;
documents that confirm the powers of these persons (various appointment orders, protocols, powers of attorney, etc.);
an application for opening a current account, duly completed (form on opening a current account No. 0401025, OKUD). You can get the form directly at the bank, since there is no universal form for such an application;
questionnaire of a legal entity (which, like the application for opening an account, is issued at the bank).
Above documents for opening a current account is the minimum required package. The procedure for opening a current account is such that sometimes, in view of any internal instructions or regulations of the bank, the above standard is not enough. In this case, some other documents may be requested from the client, such as:
a relevant extract from the Register of shareholders of the company (relevant for joint-stock companies);
an information letter (certificate) issued by the statistical authorities and stating the assignment of codes for all all-Russian classifiers;
the bank may ask you for permissions issued for the implementation of any licensed activity, but this will happen only in the rare case when the client's legal capacity to conclude an agreement is directly related to the license data;
in the event that the current account is opened not by a representative of the organization, but by an authorized person, then it is necessary to provide the power of attorney itself;
a document that confirms the location of the management body at the specified address (we are talking about a lease/sublease agreement or a certificate of ownership).
The whole process of fussing with documents is very time-consuming, and only after the entire package of documents is submitted, they are checked. The procedure for opening a current account provides verification within a few days.
Only after a thorough check, the bank makes a decision on whether to conclude an agreement with the client - this is the procedure for opening a current account.
The procedure for opening a bank account- this is what you need to be aware of any organization that expects to conduct non-cash transactions.
Correspondent account - bank account, open credit
organizations in the subdivision of the settlement network of the Bank of Russia
at the location of the head office on the basis of the contract
correspondent account.
Correspondent subaccount- bank account of a credit institution,
open at the location of the branch in the subdivision
settlement network of the Bank of Russia on the basis of a correspondent
sub-accounts.
Account ≪NOSTRO≫ (≪NOSTRO≫ translated as ≪our≫) is a correspondent
an account opened in the name of a given bank in a bank
correspondent
The LORO account (≪LORO≫ translated as ≪them) is a correspondent
an account opened with that bank in the name of its correspondent bank.
Settlement accounts opened by a commercial legal
persons (economic partnerships and companies, production
cooperatives, state and municipal unitary
enterprises, etc.). The account holder has
sing a separate balance sheet, makes payments to the budget, independently
entering into credit relations with banks,
That is, it has complete economic and legal independence.
Current accounts opened by a non-profit legal
persons (institutions, public and religious organizations
etc.), as well as organizations that are not legal
persons (branches, representative offices, departments).
To open a current account for a client - a legal entity
The following documents must be submitted to the bank:
Application for opening an account;
Copies of constituent documents, certified by a notary
(charter, memorandum of association, certificate of state
registration of a legal entity);
Certificate of registration with the tax authority;
A copy of the letter of the statistics authority on the assignment of article codes
i i ical accounting;
Card with sample signatures of persons authorized to dispose
invoice, and seal imprint;
A copy of the protocol on the election to the position of the head;
Copies of orders on the appointment of the chief accountant and others
individuals who have the right to manage the account.
All submitted documents are checked by legal
service and economic security service of the bank. After
The bank opens the corresponding examination of documents to the client
current account with the assignment of a number to it. between bank and
The client concludes a bank account agreement (Appendix 1).
The subject of the conclusion of the bank account agreement is
01 Implementation of cash settlement services for the client, in conjunction
111 in the absence of which the bank assumes the responsibility:
For timely complex settlement and cash services
in accordance with current regulations
(carrying out settlements, issuing cash and settlement even
books, as well as extracts from personal accounts,
postal and telegraphic transfers, etc.);
Ensuring the safety of all Money received
to the client's account, and return them at the first request of the client;
Privacy Information economic activity
Preservation of trade secrets on the current operations of the client.
The client, in turn, undertakes:
Comply with the requirements of current regulations governing
the procedure for carrying out settlement and cash transactions;
Keep all your money only in a bank account;
Submit to the bank the accounting and
statistical reporting that meets the requirements of the Regulation
about accounting and financial statements in the Russian
Federation, and other documents required for the organization
settlement and cash services;
Notify the bank in writing in advance of the closure
account, as well as changes in the organizational and legal
forms (with subsequent submission of the relevant notarial
certified constituent documents).__
Forms of non-cash payments.
IN in accordance with banking legislation
and the Regulations on non-cash payments in Russian Federation
The following forms of non-cash payments are used:
Settlements by payment orders;
Settlements under a letter of credit;
Payments by checks;
Settlements for collection.
The following calculation is used to carry out the calculations
my documents:
Money orders;
Letters of credit;
Payment requirements;
Collection orders
Payment order- this is an order of the account holder (payer) to the servicing bank to transfer a certain amount to the account of the recipient of funds opened in this or another bank.
The term for execution of a payment order is 10 days, not counting the day of issue. The payment order is drawn up on the form No. 0401060 (Appendix 2).
The following operations can be performed by payment orders:
Transfers of funds for goods supplied, work performed, services rendered (including for their preliminary or periodic payment);
Transfers of funds to the budgets of all levels and extra-budgetary funds;
Transfers of funds for the purpose of repayment/placement of credits (loans)/deposits and payment of interest on them;
Transfers of funds for other purposes provided for
law or contract.
Letter of credit- this is a conditional monetary obligation accepted by the bank (issuing bank) on behalf of the payer, to make in favor of the recipient of funds upon presentation of the latter documents that comply with the terms of the letter of credit, or to authorize another bank (executing bank) to make such payments.
Banks can open the following types of letters of credit:
Covered (deposited) and uncovered (guaranteed);
Revocable and irrevocable;
Confirmed and unconfirmed.
At covered letter of credit, the issuing bank transfers the amount of the letter of credit at the disposal of the executing bank for the entire period of the letter of credit. At uncovered In a letter of credit, the issuing bank grants the right to the nominated bank to write off the amount of the letter of credit from its correspondent account.
At revocable letter of credit, the issuing bank has the right, on the basis of a written order of the payer, without prior agreement with the recipient of funds, to change or cancel the letter of credit.
irrevocable a letter of credit is recognized, which can be canceled only with the consent of the recipient of funds. If there is no indication that the letter of credit is irrevocable, then it is considered revocable.
An irrevocable letter of credit, at the request of the issuing bank, can be confirmed by the nominated bank. This means that the executing bank assumes responsibility for the settlement of the letter of credit on a par with the issuing bank.
Check- this is a security containing an unconditional order of the drawer of the check to the bank to pay the amount specified in it to the holder of the check.
Participants of check settlements are:
drawer - a legal entity that has funds that it has the right to dispose of in a bank;
check holder - the legal entity in whose favor the check is issued;
payer - the bank in which the drawer's money is held.
Collection - This is a banking operation through which the bank (issuing bank), on behalf of and at the expense of the client, on the basis of settlement documents, takes actions to receive a payment from the payer. For collection settlements, the issuing bank has the right to involve another bank (executing bank).
Settlements for collection are made on the basis of:
Payment requests;
bank card is a payment card issued by a bank, which is a personalized cashless payment instrument and is intended for making by individuals, including representatives legal entities(holders) of transactions with funds held by the issuing bank.
Business entities have the right to independently choose a bank for settlement and cash services and for all types of transactions can use the services of one or several commercial banks.
Current accounts open to enterprises of all types and forms of ownership for the storage of funds and settlements for all types of their activities. The types of activities that an enterprise can engage in are listed in its charter or in a document that replaces it.
To open a current account, an enterprise provides a bank institution with the following documents:
1. Application for opening a current account of the established form. The application is signed by the head and chief accountant of the enterprise.
2. A copy of the certificate of state registration in the state executive body or other body authorized to carry out state registration, certified by a notary or by the body that issued the certificate of state registration.
3. A copy of a duly registered charter (regulation), certified by a notary.
4. A copy of the document confirming the tax registration of the enterprise.
5. A card with samples of signatures of persons who, in accordance with the current legislation or the constituent documents of the enterprise, have been granted the right to manage the account and sign payment documents. The card also includes a sample print of the seal assigned to the enterprise.
6. A copy of the document on registration with the Pension Fund of Ukraine, certified by a notary or by the authority that issued the relevant document.
Current accounts and other accounts have a multi-currency nature. Therefore, if the charter states that the enterprise carries out foreign economic activity, then the bank can open a current account for it in foreign currency.
Current accounts can also be opened by private (individual) persons. They are of a payment nature and are intended for settlements between a private person and individuals and legal entities, i.e., for servicing the cash flow arising from the receipt of income of a private person and their use.
To open an account, a private person submits the following documents to the bank: an application for opening an account; a card with a sample signature; passport or a document replacing it; taxpayer identification code certificate.
The procedure for conducting transactions on accounts is regulated by the current legislation of Ukraine, regulations NBU and instruction No. 3 "On opening bank accounts in national and foreign currencies". Operations on current accounts are carried out on the basis of settlement documents in non-cash and cash forms.
Current accounts in bank institutions may be closed under the following conditions:
Account holder statements;
The decision of the body, which is entrusted by law with the functions of liquidation or reorganization of the enterprise;
relevant court decision or arbitration court on liquidation of the enterprise or declaring it bankrupt;
On the grounds provided for by the agreement on settlement and cash services between the bank institution and the account holder.
budget accounts are opened to enterprises (their separate subdivisions), which are allocated funds from the state or local budget for their intended use. These accounts are opened on the basis of a payment order from a financial body, a body of the State Treasury, or an appropriate manager of budgetary funds.
Credit accounts are opened on a contractual basis for both legal entities and individuals in any bank institution that has the right to issue loans, in compliance with applicable law. Credit accounts are designed to account for loans granted by payment of settlement documents or transfer to the current account of the borrower in accordance with the terms of the loan agreement.
Deposit accounts enterprises are opened on the basis of a deposit agreement concluded between the account holder and the bank institution for a period specified in the agreement. Funds are transferred to deposit accounts from the current account and after the expiration of the storage period are returned to the current account. Interest on deposits is transferred in the same order or credited to replenish the deposit. It is prohibited to carry out settlement operations and issue funds in cash from a deposit account.
- This contractual relationship between banks, the purpose of which is to make payments and settlements on behalf of each other. They are regulated by an agreement on correspondent relations between banks that are located both within the country and abroad.
Correspondent relations are established commercial bank(institution) with the regional department of the NBU on the basis of an agreement concluded between them on opening a correspondent account for interbank settlements of a commercial bank with other banks.
In the case of interbank settlements through direct correspondent relations, a commercial bank opens a correspondent account with another commercial bank, which carries out banking operations on its behalf on the basis of a concluded agreement.
Correspondent relations can be both unilateral and mutual.
Commercial banks that have established correspondent relationships with each other are called correspondent banks
Account "Loro" - an account opened by a commercial bank to a correspondent bank.
Nostro account - account of this commercial bank in a correspondent bank. The Nostro account of one commercial bank is the Loro account for the correspondent bank.
Permission to establish direct correspondent relations is provided by the regional department of the NBU.
"Opening and maintaining accounts of legal entities in a commercial bank"
Introduction.
1. Opening a current account.
2. Carrying out operations on the account:
2.1. Payment order: debiting amounts on a payment order, crediting amounts on a payment order, executing a payment order by mail or telegraph.
2.2. Write-off of amounts on a payment request, payment request-order, collection order.
2.3. Check book, issuance of a check, issuance of amounts on a check, classification of amounts issued.
2.4. Announcement of a cash deposit: processing, crediting amounts to the client's account, classification of the amounts deposited.
2.5. Write-offs for services.
3. Issuance of statements and confirmations of credited amounts.
4. Suspension of operations on the account.
Introduction.
All transactions related to the supply of material assets and the provision of services are completed by cash settlements between the buyer and the supplier. Such money turnover regulated by law and built on the following principles:
1. All enterprises, regardless of their organizational and legal form, are required to keep funds in a bank. Cash desks of enterprises can store cash within the limit and for a certain period, established by the bank in agreement with the company.
2. Cash settlements between enterprises are carried out mainly by non-cash means.
3. Payments are made by the bank in accordance with the received payment documents.
4. Clients have the right to independently choose a bank for settlement and cash services, as well as use the services of several banks.
For settlement and cash services, the client opens a bank account. Depending on the form of ownership and management, the client can open a settlement, current or budget account.
Settlement accounts are opened for resident legal entities that are commercial organizations. The proceeds from the sale of products, works are credited to the current account; from it settlements with suppliers, the budget, workers and employees are made.
Current accounts are opened for resident legal entities that are non-profit organizations. Revenue is credited to current accounts, settlements are made with suppliers, the budget, and employees.
Budget accounts are opened for enterprises, organizations to which funds are allocated from the budget for targeted use.
Opening a current account.
To open a current account, the client provides the following documents:
1. Application for opening an account f. 0401025 (see Appendix No. 1). It must be signed by the head and chief accountant. In the absence of the position of chief accountant, it is signed only by the head.
2. Certificate of state registration (copy certified by a notary public or by the registration authority) (see Appendix No. 2).
3. A copy of the constituent document confirming the status of a legal entity (constituent agreement, charter). If the original copy of the constituent document is provided to the bank, then it does not require certification. It is not required to provide copies of decisions on creation and charters in the following organizations:
¨ Which are on the federal and local budgets.
¨ Ministries, departments, their main departments, which are on the economic account.
¨ Television and Radio Broadcasting Committees.
¨ Councils and committees of trade unions.
¨ Children's sports schools, camps, kindergartens at enterprises, etc.
4. Certificate from the statistical authorities on the assignment of codes according to OKPO (see Appendix No. 9).
5. Document from tax authority: certificate of registration with the tax authority of a legal entity (see Appendix No. 3).
6. A document confirming the company's registration with the Pension Fund of Russia (see Appendix No. 5).
7. A document confirming the registration of the enterprise in the Fund of Compulsory health insurance(see Appendix No. 8).
8. Document confirming the registration of the enterprise in the Fund social insurance.
9. A document confirming the registration of the enterprise in the Employment Fund.
10. Notarized card with sample signatures and a seal imprint f. 0401026 (see Appendix No. 6).
Upon submission of all documents and their verification, the bank concludes a current account agreement with the client (see Appendix No. 7). One copy of the agreement is given to the client, and the other remains in the bank and makes fun of the client's case.
The execution of transactions on the account begins from the moment the bank receives a notification from the tax authority about the receipt of a notice of opening an account for the taxpayer-enterprise.
Carrying out account transactions
Payment order.
Payment order - this is a document of the established form, according to which the bank undertakes, at the expense of the funds in the payer's account, to transfer a certain amount of money to the account of the person indicated by the payer in this or another bank within the time period provided for by law or established in accordance with it.
(See Appendix No. 10 for a sample payment order).
The payment order must contain the following mandatory details:
1. Document date.
2. Payment term not exceeding ten days from the date of the document (not including this date). If more than 10 days, then the document is considered invalid and is not accepted for execution.
3. Name of the payer.
4. Payer's account.
5. Name of the payer's bank.
6. Correspondent account of the payer's bank and its BIC (bank identification code).
7. Name of the beneficiary's bank.
8. Correspondent account of the beneficiary's bank and its BIC.
9. Name of the recipient.
10. Beneficiary's account.
11. Amount of the document in figures and words.
12. Order of payment.
13. Reason for payment.
The payment order is issued by the client in 4 copies. On the first copy, a round seal of the organization and signatures of authorized persons are affixed (persons with the right of the 1st and 2nd signatures indicated on the card). If the card does not contain a person with the right of the 2nd signature, then the head signs the payment order twice. The fourth instance is returned to the client. The second and third are sent to the payee's customer's bank. If taxes are paid, then payment order issued in five copies: the 1st with a seal and signatures remains in the bank, 2,3,4 copies are sent to the beneficiary's bank, the 5th with the bank's mark of acceptance is given to the client. If the amount of the payment order is more than 50,000 rubles, then the client brings 2 copies: the 1st remains in the bank, and the second is given to the client.
Upon receipt of a payment order from the client, the operator checks the correctness of filling out the payment order, checks the seal and signatures on the first copy with the card with sample signatures and the seal imprint, checks whether there are enough funds on the account to pay for this payment order, whether there is an arrest for debit. Checks the name of the beneficiary's bank with its BIC and correspondent account, and also whether the beneficiary's account is keyed. It also checks whether the beneficiary's bank is a participant in electronic settlements (since the bulk of payments are made electronically). If the bank is not a participant in electronic settlements, then the payment order is carried out using mail or telegraph.
A credit institution refuses to accept a payment order if the certification of the rights to manage the account is considered doubtful, or if the requirements for the execution of the document are violated.
Documents with the correction of such details as the amount, names of clients and their account numbers, even though they are specified, are invalid and are not subject to acceptance by the bank for execution.
The first copy remains in the bank, is issued with a stamp and signature of the teller, account assignments are affixed to it (that is, the designation of debit and credit account numbers for which this entry should be made), it is filed into the documents of the day and serves as the basis for debiting funds from the client's account . The second, third and fourth copies are also stamped and signed by the teller.
If the client brings a payment order during the operating time, then it is stamped with the current date and posted on the same day. If the client brings a payment order outside of business hours, it is stamped with the date of the next business day and posted the next day.
If the client brings a payment order sent to a bank that is not a participant in interregional electronic settlements, then it is sent there by mail or telegraph.
The client in this case brings 6 copies of the payment order. On the sixth copy is put: "Accepted for execution" with the current date and it is given to the client. The next day, the 2nd, 3rd, 4th copies with the teller's stamp dated the following date, the inventory and the consolidated payment order are transported to the cash register of the payer's bank.
The next day, when the bank sees from the cash register statement that this amount has been sent, the 1st copy is stamped and remains in the documents of the day, and the 5th copy is also stamped with the stamp of the teller and given to the client as confirmation that the funds have been debited from his account.
If a client brings a payment order in favor of a client whose account is also in the same bank, then this payment is called internal. Such a payment order is issued in 3 copies: the 1st remains in the bank, the 2nd is given to the payer as confirmation of the debiting of funds from his account, the 3rd is given to the recipient as confirmation of the funds being credited to his account.
Upon receipt of the 2nd and 3rd copies of the payment order, confirming the crediting of the amounts to the recipient's account, these copies are checked against the line on the statement, the client's name is checked against the name on the card. The 2nd copy is stamped, signed, account assignments are put on it and it remains in the bank's documents. The 3rd copy is also stamped and given to the client. If only one copy with the original stamp of the payer's bank arrives at the bank, a copy is made from it. The original with a stamp remains in the bank, and a copy is given to the client.
Write-off of amounts on a payment request, payment request-order, collection order.
Currently, settlements are also used by payment requests, payment requests-orders, collection orders (see Appendix No. 11).
As a rule, if a client receives a payment request (payment request-order, collection order), this is due to the payment of fines, penalties, forfeits.
Upon receipt by the bank of a payment request, the operator checks whether it is accepted or not. If with acceptance, then it is given to the client for acceptance. The client must put his seal and signature on it, thereby allowing him to pay. If it is paid without acceptance, then the operator checks whether the required amount is on the client's account. If so, the payment request is paid immediately.
The payment request is made in six copies. The first copy is signed and stamped by the organization that issued the payment request, and it is sent to the payer's bank.
If there is not enough money on the client's account to pay for the payment request, then it is placed in card index No. 2. According to card index No. 2, settlement documents of clients that have not been paid on time are taken into account. At the same time, the entire amount of the balance is debited from the client's account to the account of the payment request, a note is made on the payment request, and one copy is stamped with card index 2, the details of the payer's bank, the signature of the teller, and this copy is sent back to the recipient's bank.
If the client has documents on the card index, then if the amounts are credited to the client's account, they are written off to the account of this card index. The bank has no right to accept from the client expenditure documents if the card index No. 2 is not fully paid. If the client has more than one payment request on the card index, then the documents are paid in the order they are received on the card index No. 2.
When paying for a payment request, all copies are stamped with the stamp of the teller and signed. Account assignments are put on the first copy and it is attached to the documents of the day. The last copy is given to the client as confirmation of debiting funds from his account. The remaining copies are sent to the beneficiary's bank.
Check book, issuance of a check, issuance of amounts on a check, classification of amounts issued.
In order to withdraw cash from the current account, a checkbook is used to receive cash.
To obtain a checkbook, an application for a checkbook f. 896 (see Appendix No. 12). The statement states:
1. Name of the enterprise, organization.
2. Date of application.
3. Account number for which the checkbook is issued.
4. Number of cash checkbooks in words.
5. The number of sheets in the checkbook.
6. Surname, name, patronymic of the employee who will receive this checkbook.
7. His signature.
8. Seal and signature of the client.
The operator checks the correctness of filling out the application, signs on it. The head of the bank institution and the economist also sign the application. The operator fills in the coupon at the cash desk, that is, puts down the date and account number on it and signs it. The bank puts its name on each sheet of the checkbook, as well as the name and account of the organization in accordance with the application.
Issued checkbooks are recorded in a card with sample signatures and a seal imprint indicating the numbers of checks from number to number.
To receive cash, the client brings a completed check to the bank (see Appendix No. 13). The check states:
1. On the front side:
1.1. The amount received on the check in figures and words without spaces, without protruding beyond the boundaries of the blue field. The remaining empty space is crossed out.
1.2. Place of issue.
1.3. Date of issue.
1.4. Surname, name, patronymic of the employee receiving the money, in genitive case.
1.5. Seal and signature of the client.
2. On the reverse side:
2.1. Purpose of expenditure and the amount specifically for each purpose.
2.2. Leaders' signatures.
2.3. Beneficiary's signature.
2.4. Marks proving the identity of the recipient (passport with all the details).
The operator checks the correctness of filling out the check, checks the signatures and seal with the card, checks the identity of the recipient according to the documents, checks the sufficiency of funds on the account to pay the check. After that, he puts the date of receipt of the check for payment, signs it, gives it to the controller for signature and then transfers the check to the cashier.
To account for the amounts issued to the client by check, the established cash symbols are used. Here are the main ones:
40 - payroll
41 - grants for scholarships
42 - disbursements for expenses not related to the fund wages and social benefits
44 - issuance for social payments
50 - issuance for the payment of pensions, benefits and insurance compensation
53 - extraditions for other purposes
Announcement of a cash deposit: processing, crediting amounts to the client's account, classification of the amounts deposited.
When a client comes to the bank in order to deposit the amount in cash, an announcement is made for a cash deposit f. 0402001 (see Appendix No. 14).
Announcement for cash contribution consists of 3 parts: announcement, receipt and warrant. The advertisement must contain the following mandatory details:
1. Ad number.
2. Announcement date (the date must be the same as the cash deposit date).
3. Account number to which the amount is credited.
4. Amount in figures and words.
5. Surname, name, patronymic of the person depositing cash.
6. Name of the beneficiary's bank.
7. Name of the organization - recipient of funds.
8. Appointment of the contribution.
9. Signatures of the depositor, accountant and cashier who accepted the money.
The receipt contains the following details:
2. Signatures of the accountant and cashier.
3. Seal of the cash desk, which is placed after depositing money into the cash desk of the bank.
2. In the field "From whom" is written "Cashier".
3. The debit and credit accounts are indicated.
4. The total amount is indicated in figures.
5. The code of the deposited amount is indicated.
6. Signatures of the accountant and cashier.
The announcement remains at the cash desk, the receipt is handed over to the depositor, and the order with the teller's stamp is pinned to the statement for subsequent issuance to the account owner.
No corrections to the cash contribution announcement are allowed. Otherwise, it is not accepted and redone.
To account for the amounts paid by the client on the announcement of a cash contribution, the established cash symbols (codes) are used. Here are the main ones:
02 - receipts of trade proceeds from the sale of consumer goods, regardless of the channels for their sale
05 - receipt of revenue from passenger transport
08 - receipt of rent and utility bills
09 - revenue receipts of entertainment enterprises
11 - revenue receipts from enterprises providing other services
12 - receipts of taxes and fees
15 - proceeds from the sale of real estate
28 - return of wages and other equivalent payments
32 - other income
An announcement for a cash contribution must necessarily indicate the code of the amount to be paid in order to draw up a report on the cash turnover of a credit institution.
Write-offs for services.
Currently, a fee is charged for making payments through the RCC system, the amount of which is set by the Central Bank of Russia. So, for making all payments except tax (mainly payments on bills), 4 rubles are charged per each payment order. For making payments by telegraph, 150 rubles are charged for each document separately.
The bank is obliged to debit these amounts from the accounts of customers on the day the payment is received. A memorial order is issued for each amount (see Appendix No. 15). The memorial order is stamped by the teller, and it is given to the client as confirmation that the amount has been debited from his account. The bank remains a consolidated memorial order for the total amount of amounts debited from all customers.
In addition, the bank sets its own tariffs for the services it provides to customers. Such as, for example, a photocopy of a document, sending a document by fax, issuing various certificates, issuing a copy of an extract, issuing a copy of a document confirming the debiting or crediting of amounts to the account, issuing a set of payment orders, etc. These amounts are also debited from clients' accounts on the basis of a memorial order and credited to the bank's income account.
Issuance of statements and confirmations of credited amounts.
All transactions carried out on the client's account on a certain day are reflected in the statement for that day. The statement represents the turnovers on the debit and credit of the client's account (see Appendix No. 16). Debit turnover is the amount debited from the account, and credit turnover is the amount credited to the client's account.
The statement states:
1. Date of issue (for what date).
2. The account on which this statement is issued.
3. Name of the client.
4. Date of last posting to this account.
5. Incoming balance.
6. Turnovers on debit and credit. It includes the operation code, document number, correspondent account, BIC of the correspondent bank, the account corresponding with the client's account, the debit or credit amount.
7. Total turnover.
8. Outgoing balance.
9. Name of the bank that issued the statement.
Documents for that day are attached to the statement, confirming the crediting or debiting of the amounts reflected in this statement. When receiving an extract with the attached documents, the client must make a note about the receipt of the extract in the power of attorney to receive extracts (see Appendix No. 17). In the power of attorney, the client indicates the date of issue, the number of statements on this date, the date of receipt of the statement, and signs for its receipt.
The power of attorney must be signed and stamped by the client, it indicates the client's account number, as well as the person whom the client trusts to receive statements. If the statement is received by the head or chief accountant, then he is not indicated in the power of attorney.
Suspension of account transactions.
If the company does not submit its reports to the tax authorities or does not pay taxes on time, or for some other reason, then the account is arrested - a ban on debit or debit and credit operations on the account.
In order for the bank not to have the right to conduct operations on the client's account, the body seizing the account is obliged to send an order to the bank indicating the reason for the arrest, the type of arrest and the possibility or impossibility of carrying out any operations on the account (see Appendix No. 18) . The original remains in the bank in the client's file, and a copy is given to the client.
The order must indicate the basis for this order, the name of the legal entity that committed the violation, the account number, and the types of operations that are suspended.
If, for example, the prescription states that it is forbidden to carry out all operations except for the payment of taxes, then if the client brings a payment order for the transfer of taxes or he receives a payment request for the payment of fines, forfeits, the bank is obliged to post these documents on the accounts. All other documents, including checks for cash, the bank does not accept for payment.
To remove the arrest from the account, the client must bring a letter from the STI (see Appendix No. 19) about the resumption of operations on the account in connection with the submission to the STI of the required accounting reports. This document is also filed in the client's file, and on its basis, operations are performed on the account.
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I Introduction. Main part
1. The concept of "bank account". Its essence and types
Procedure for opening a bank account
Conclusion
List of used literature
bank account non-cash
I Introduction
One of the most dynamically developing sectors of the Russian financial system is the banking sector. The development of the state payment system, the stability of national currency, the growth of the economy and the welfare of the country's population.
In the current conditions of the development of a market economy in Russia, issues related to ways to stabilize the banking system, are of particular importance. effective management, optimization of accounting for the movement and use of funds by both legal entities and individuals. This explains the relevance of the topic we have chosen - "The procedure for opening bank accounts."
The purpose of this abstract is to provide detailed information on the method of opening a bank account for legal and individuals. To achieve this goal, it is necessary to solve a number of tasks:
define the term "bank account"
describe the types of accounts
specify Required documents, serving as the basis for opening an account
determine the rules and procedure for opening a bank account
In the process of economic activity, enterprises enter into relationships with each other, credit institutions, financial authorities, social insurance and security authorities and other legal and natural persons. These relationships arise in connection with the sale of products, the issuance of wages, the implementation of various financial transactions, etc.
To serve enterprises, a system of commercial banks has been created, which makes settlements through the settlement and cash center (RCC) of the Central Bank of the Russian Federation.
II. Main part
1. The concept of "bank account". Its essence and types
All transactions related to the supply of material assets and the provision of services are completed by cash settlements between the buyer and the supplier. Such cash flow is regulated by law and is built on the following principles:
All enterprises, regardless of their organizational and legal form, are required to keep funds in a bank. Cash desks of enterprises can store cash within the limit and for a certain period established by the bank in agreement with the enterprise.
Cash settlements between enterprises are carried out mainly by non-cash means.
Payments are made by the bank in accordance with the received payment documents.
Clients have the right to independently choose a bank for settlement and cash services, as well as use the services of several banks.
All relations related to the crediting and spending of non-cash money exist within the framework of a special structure called an "account".
Depending on the form of ownership and management, the client can open a settlement, current or budget account.
Settlement accounts - are opened for legal entities that are not credit institutions, as well as individual entrepreneurs or individuals engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, for making settlements related to entrepreneurial activity or private practice. Settlement accounts are opened for representative offices of credit organizations, as well as for non-profit organizations to make settlements related to the achievement of the goals for which non-profit organizations were created.
The proceeds from the sale of products, works are credited to the current account; from it settlements with suppliers, the budget, workers and employees are made.
Current accounts - opened by individuals for settlement transactions not related to entrepreneurial activity or private practice.
Money from the current account can be easily withdrawn, as well as deposited into it at any time.
A current account can be opened both in national and foreign currencies. Current currency account - a bank account designed to record transactions with currency received in the domestic foreign exchange market. A current foreign currency account in a bank is opened in the same manner as a current account in national currency.
Budget accounts are opened for enterprises, organizations to which funds are allocated from the budget for targeted use.
Correspondent accounts are opened for credit institutions. The Bank of Russia opens correspondent accounts in foreign currencies.
Under the bank account agreement, the bank undertakes to accept and credit funds to the account opened for the client (account holder), fulfill the client's instructions to transfer and issue the appropriate amounts from the account and conduct other operations on the account. At the same time, the bank gets the opportunity to use the funds available on the account, guaranteeing the client's right to freely dispose of them.
Most of the settlement operations of an enterprise of any organizational and legal form are carried out through a current account in a bank; first of all:
operations carried out in a completely non-cash way: non-cash receipts of funds to the current account and non-cash transfers from the current account
transactions for crediting cash to a settlement account upon an announcement for a contribution and receiving cash from an account against a check.
The organization of non-cash payments should contribute to the normal circulation of funds, ensuring the uninterrupted progress of sales of products, the timeliness of settlements, the possibility of exercising control over compliance with contracts using non-cash payments.
In civil law, a person's bank account as an economic category arises when a special bank account agreement is concluded.
The parties to the agreement are the bank (including another credit institution holding a license) and the client (account holder). Any legal and natural persons (including minors) can act as a client, bearing in mind that the category of the account opened for him depends on the legal capacity of the client.
In modern domestic science of civil law, there is no single position regarding the subject of a bank account agreement. So, some scientists point out that the subject of the contract is money. client's funds in his bank account, with which transactions are carried out, stipulated by the contract rum. Others take a different approach to this issue, considering that the subject before bank account openings are the opening by the bank of a client’s personal account, the implementation of settlement and cash services, including the bank’s operations on the client’s account and the provision other services related to these operations. The subject of the agreement in broad sense is a property a benefit received by the client and expressed in the services provided by the bank. It is sometimes said that the bank is required to "keep a customer's account". In this sense, a property good in the form of cash, by virtue of its nature, “belongs to lives" both to the bank and the client. For the bank can use them, and the client can dispose of them. At the same time, the bank, using the relevant funds, de jure does not restrict the client's right to dispose of them, since the latter at any time (regardless of whether the bank uses these funds or not) has the right to give the appropriate order to the bank, and the latter must execute it. The indication that the subject is the funds in the account is rather controversial. First, the bank performs operations with cash mi that are not on the bank account, as well as transactions with funds that are already (or still) not on the client's account. Under a bank account agreement, the bank also provides other services that are not directly related to funds, for example, obtaining an acceptance for a client on a bill of exchange, issuing a certificate of the presence (absence) of funds in the account. Secondly, even in the absence of funds in the account, the contract remains valid. The main one is a current account, which is opened for all commercial organizations to carry out any operations stipulated by the bank account agreement (crediting proceeds from the sale of goods, making payments, obtaining loans, etc.). The number of settlement accounts is not limited. The form of the bank account agreement is a simple written one. It is directly related to the procedure for concluding an agreement and opening an account. When concluding an agreement, a bank account is opened for the client or the person indicated by him on the agreed terms. A bank account agreement is usually referred to as a consensual agreement. He is considered a prisoner from the moment he reaches agreement by the parties on its essential terms. The bank account agreement is bilateral, that is, the rights and obligations arise for each of the parties. The main responsibilities of the bank are: properly perform account transactions provided for by law, banking rules, business practices and bank account agreement keep banking secrecy. The first of the bank's obligations can be conditionally divided into a number of actions that the bank must perform on behalf of the client. These include: accepting and crediting funds to the account, fulfillment of the client's instructions on the transfer of funds from the account, on the issuance of cash amounts from the account, account credit, accounting of bills, etc. They cover both active and passive transactions with the client's funds. At the same time, the bank is not entitled to determine and control the directions of use of the client's funds and establish restrictions on the right to dispose of the funds at the discretion of the client that are not provided for by law or the contract. The client, on the other hand, performs the appropriate actions, giving instructions to the bank on making settlements, transferring funds to a deposit, withdrawing money from an account. When carrying out operations on the account, the bank enters into relations with third parties, guided by the will of the client and banking legislation. Operations on the client's account are not carried out randomly, but on time. The obligations of the client are: to comply with the rules when making transactions on the account and pay the bank's expenses for making transactions on the account. The second obligation is assigned to the client only if it is expressly provided for in the bank account agreement. Responsibility for non-performance or improper performance of obligations under the bank account agreement is mutual. Of particular importance is the regulation of the bank's liability as more forte contracts. This responsibility arises for the bank for untimely or incorrect crediting of funds received by the client to the account or for their unreasonable debiting from the account, as well as for failure to comply with the client's instructions to transfer funds from the account or to issue them. Thus, a bank account is an account of legal entities or individuals, opened and maintained in a bank, which reflects the movement of their funds. Bank accounts are a way of accounting for the receipts and withdrawals of funds by each client of the bank. Bank accounts reflect the financial transactions of customers. bank account 2. Procedure for opening a bank account On November 25, 2006, a new Instruction of the Bank of Russia dated September 14, 2006 No. 28-I “On opening and closing bank accounts, accounts on deposits (deposits)” came into force, which applies to accounts opened under bank account agreements , contribution (deposit). The instruction establishes that bank accounts and accounts on deposits (deposits) are opened in the currency of the Russian Federation and foreign currencies, and also names the entities, the procedure for opening and closing accounts of which it applies. The instruction establishes the procedure for opening and closing bank accounts, accounts on deposits (deposits) of clients in rubles and foreign currencies for legal entities, individuals, individual entrepreneurs, individuals engaged in private practice in accordance with the legislation of the Russian Federation (lawyers, notaries, etc.) , credit institutions and their branches, trustees, as well as courts, bailiffs and law enforcement agencies. The basis for opening a bank account, an account for a deposit (deposit) is the conclusion of an appropriate agreement and the submission of all established documents. To open a bank account, an account on a deposit (deposit), original documents or their copies, certified in the manner prescribed by law, are submitted to the bank. Documents drawn up in foreign language, must be accompanied by a translation into Russian, certified in the manner prescribed by the legislation of the Russian Federation. To open a current account for an individual - a citizen of the Russian Federation, the following are submitted to the bank: card (application form) certificate of registration with the tax authority (if any). To open a current account for a legal entity established in accordance with the legislation of the Russian Federation, the following must be submitted to the bank: certificate of state registration of a legal entity; constituent documents of a legal entity licenses (permits) issued to a legal entity in accordance with the procedure established by the legislation of the Russian Federation for the right to carry out activities subject to licensing, if these licenses (permits) are directly related to the client's legal capacity to conclude a bank account agreement of the appropriate type; card; documents confirming the authority of the persons indicated in the card to dispose of the funds in the bank account, and in the case when the agreement provides for the certification of the rights to dispose of the funds in the account using an analogue of a handwritten signature, documents confirming the powers of persons endowed with the right to use an analogue of a handwritten signature; documents confirming the powers of the sole executive body of the legal entity; certificate of registration with the tax authority. To open a current account for a legal entity established in accordance with the legislation of the Russian Federation, for the performance of operations by its separate subdivision (branch, representative office), the documents listed above are submitted to the bank, as well as: regulation on a separate subdivision of a legal entity; documents confirming the powers of the head of a separate subdivision of a legal entity; a document confirming the registration of the legal entity with the tax authority at the location of its separate subdivision. In the cases stipulated by the legislation of the Russian Federation, documents are also submitted confirming that an entry has been made in the consolidated state register of representative offices of foreign companies accredited in the territory of the Russian Federation or in the state register of branches of foreign legal entities accredited in the territory of the Russian Federation. To open a current account individual entrepreneur or an individual engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, the bank is provided with: an identity document of an individual; card; documents confirming the authority of the persons indicated in the card to dispose of the funds in the bank account (if such authorities are transferred to third parties), and in the case when the agreement provides for the certification of the rights to dispose of the funds in the account, by third parties using an analogue of a handwritten signatures, documents confirming the authority of persons entitled to use an analogue of a handwritten signature; certificate of registration with the tax authority; certificate of state registration as an individual entrepreneur; licenses (patents) issued to an individual entrepreneur or a person engaged in private practice, in accordance with the procedure established by the legislation of the Russian Federation, for the right to carry out activities subject to licensing (regulation by issuing a patent) The notary shall submit a document confirming the empowerment (appointment to a position) issued by the justice authorities of the constituent entities of the Russian Federation, in accordance with the legislation of the Russian Federation. The lawyer submits a document certifying the registration of the lawyer in the register of lawyers, as well as a document confirming the establishment of a lawyer's office. The card is issued on the form of form N 0401026 according to OKUD (All-Russian classifier of management documentation OK 011-93). The card is filled in using a typewriter or electronic computer in black type or with a pen with black, blue or purple paste (ink). The use of a facsimile signature to fill in the fields of the card is not allowed. An arbitrary number of lines is allowed in the fields "Account holder", "Cash checks issued", "Other notes", "Last name, first name, patronymic" and "Signature sample" taking into account the number of persons with the rights of the first or second signature, as well as in the field "N bank account". The "Sample Seal Imprint" field should provide for the possibility of putting a seal imprint with a diameter of at least 45 mm, without going beyond the boundaries of this field. In the event of a temporary absence of a seal from the established organization, the head of the bank allows, within the period necessary for the manufacture of the seal, to submit documents to the bank without a seal imprint. Upon submission of all documents, and based on the results of their verification, the bank concludes a current account agreement with the client, which, as a rule, stipulates: the cost of opening an account, the cost of settlement and cash services, the cost of cash circulation, interest paid by the bank to the client for funds on accounts. The bank assigns a specific serial number to the company's current account. One copy of the agreement is given to the client, and the other remains in the bank and makes fun of the client's case. After checking the documents by order of the bank manager, the bank's chief accountant makes a note on the original copy of the charter that the current account is open, indicating the account number and certifies with the official seal. All documents are kept in the account registration file, and one copy of the card with sample signatures and a seal is kept in a special file cabinet by the executor (controller). In case of reorganization of an enterprise as a result of a merger, accession, division, separation, all documents are submitted anew for reissuing a current account. When changing the name of the enterprise or its subordination, a new application for opening an account, a copy of the decision to change, a new card with signature samples and a seal imprint are submitted to the bank. Based on these documents, the account is reissued. When changing the nature of the activity, a copy of the new charter is submitted to the bank. If within three months there was no cash flow on the current account, then it is closed. Enterprises, if they have self-supporting subdivisions (branches, representative offices) in other regions of Russia, can open settlement (or current) accounts in banks at the location of branches (representative offices). To do this, the company must submit to the bank an application for opening a sub-settlement or current account, indicating the nature of the operations performed and the persons who have been given the right to manage the account. The application is signed by the head of the enterprise and the chief accountant and sealed. Enterprises are required to inform their tax office of all open accounts. At the same time, the same obligation is imposed on the branches of banks in which enterprises have opened accounts. The execution of transactions on the account begins from the moment the bank receives a notification from the tax authority about the receipt of a notice of opening an account for the taxpayer-enterprise. Conclusion The development of market relations brings to the fore questions of the strategy of reforms carried out in Russia. All the advantages and disadvantages in reforming the country's economy are most clearly manifested in the reform of the banking sector. A significant achievement was the abandonment of the one-tier banking system that existed during the period of the command-administrative economy. A bank account agreement is a necessary element in building an effective system of market relations. A bank account is of particular importance for legal entities, since most monetary transactions are carried out by means of cashless payments, but this banking system is no less important for individuals. Therefore, the transparency, accessibility and efficiency of the functioning of this system are the key to the formation of a successful economic situation in the country. The accounting department of the enterprise must keep a strict record of settlements with third-party organizations, monitor the availability and use of funds. Thus, the main tasks accounting cash and settlement transactions are: accounting and control of the availability and movement of funds in cash and on accounts in banking institutions; timely and correct documentation of cash flow operations and settlements; control over the correctness and timeliness of the transfer of funds to financial authorities, banks, employees and others, individuals and legal entities; monitoring compliance with the forms of payment established in the contracts; monitoring the status of receivables and payables Attention to the economic sector of the population in Lately increases the importance of theoretical and practical knowledge about the banking system in general and its individual sectors in particular. The procedure for opening a bank account, types of accounts, rules for their maintenance are necessary knowledge not only for enterprises and organizations, but also for citizens. This explains the relevance and significance of our work. We gave a definition of the concept of a bank account, examined the types of accounts and the documents required for opening an account, established by the legislation of the Russian Federation. List of used literature Regulations 1.Civil Code of the Russian Federation Instruction of the Central Bank of the Russian Federation of September 14, 2006 N 28-I On opening and closing bank accounts, deposits (deposits)
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