Banking audit. Organization of accounting in banks (the most important)

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Banking audit. Organization of accounting in banks (the most important)

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35. Organization of accounting in banks

Accounting in commercial banks is carried out on the basis of the Law “On Banks and Banking Activities”, the Law “On the Central Bank of the Russian Federation (Bank of Russia)” and the Law “On Accounting”.

Clause 5 of Article 4 and Article 56 of the Law “On the Central Bank of the Russian Federation (Bank of Russia)” determines that it is the Central Bank that “establishes the rules for conducting banking operations, accounting and reporting for the banking system.”

The accounting rules and the Accounting Plan are approved by orders of the Bank of Russia. The new Rules and Accounting Plan came into force on January 1, 1998.

Accounting must ensure correct, continuous and accurate reflection in the accounting of banking operations in order to obtain adequate information about the state of the bank: on the composition of property, assets and liabilities for making decisions on the effective management and management of the bank. Accounting is the basis for monitoring the economical use of financial resources and property, reducing bank costs, increasing the profitability and profitability of operations, capital growth, and taking timely measures to avoid negative phenomena in financial and economic activities.

Operating technology is understood as a set of rules and techniques for the execution and execution of banking transactions, their accounting and control.

Banks, being a financial intermediary, in accordance with the Law “On Banks and Banking Activities”, carry out the following main types of operations:

▪ attracting funds from individuals and legal entities to deposits (on demand and for a certain period);

▪ placement of raised funds on your own behalf and at your own expense;

▪ opening and maintaining bank accounts for individuals and legal entities;

▪ carrying out settlements on behalf of individuals and legal entities, including correspondent banks, on their bank accounts;

▪ collection of funds, bills, payment and settlement documents and cash services for individuals and legal entities;

▪ purchase and sale of foreign currency in cash and non-cash forms (under a separate license);

▪ attraction of deposits and placement of precious metals (under a separate license);

▪ issuance of bank guarantees.

▪ issuance of guarantees for third parties, providing for the fulfillment of obligations in monetary form;

▪ acquisition of the right to demand from third parties the fulfillment of obligations in monetary form;

▪ trust management of funds and other property under agreements with individuals and legal entities;

▪ carrying out transactions with precious metals and precious stones in accordance with the legislation of the Russian Federation;

▪ provision of lease to individuals and legal entities of special premises or safes located in them for storing documents and valuables;

▪ leasing operations;

▪ provision of consulting and information services.

The Bank has the right to carry out other operations in accordance with current legislation. The list of permitted operations is determined by the license issued to the credit organization by the Bank of Russia.

A bank (credit organization) is prohibited from engaging in production, trade and insurance activities.

Conventionally, banking operations are divided into:

▪ settlement operations;

▪ passive operations;

▪ active operations;

▪ commission transactions;

▪ own business;

▪ transactions with securities;

▪ urgent operations;

▪ trust management;

▪ other.

All these types of transactions are subject to accounting.

Proper observance of instructions and other regulatory documents allows you to timely and correctly work with the bank's customers who are in cash and settlement services, reflect the operations carried out by the bank in accounting, prevent errors and illegal operations, as well as minimize troubles from communication with the Banking Department. supervision. All these measures will provide the bank with stable and profitable work for a long time.

When conducting accounting, it is necessary to be guided by regulatory documents on the regulation of banking activities, the main of which are the following.

1. Chart of accounts for accounting in credit institutions of the Russian Federation, approved by order of the Bank of Russia dated October 31, 1996 No. 02-399 and order dated March 11, 1997 No. 02-67, taking into account subsequent changes and additions.

2. Rules for maintaining accounting records in credit institutions located on the territory of the Russian Federation No. 61 were approved by Order of the Bank of Russia dated June 18, 1997 No. 02-263, taking into account subsequent amendments and additions.

3. On accounting for securities and some other transactions in commercial banks. Letter of the State Bank of the USSR dated March 14, 1991 No. 341 (including changes and additions).

4. Regulations on the procedure for maintaining accounting records of currency transactions in credit institutions. Regulations of the Central Bank of the Russian Federation dated June 10, 1996 No. 290. Approved by order of the Central Bank of the Russian Federation dated June 10, 1996 No. 02-198.

5. Instruction No. 1. “On the procedure for regulating the activities of banks.” Introduced by order of the Bank of Russia dated October 01, 1997 No. 02-430.

6. Regulations on non-cash payments in the Russian Federation. Letter of the Central Bank of the Russian Federation dated July 9, 1992 No. 14.

7. Regulations on non-cash payments by credit institutions in the Russian Federation dated November 25, 1997 No. 5-P.

8. Rules for Keeping Records of Custody Operations of Credit Institutions in the Russian Federation No. 25 of July 1996, 44. Approved by Order No. 25-1996 of the Bank of Russia of July 02, 259.

9. Regulations on the procedure for maintaining accounting records of purchase and sale transactions of foreign currency, precious metals and securities in credit institutions dated March 21, 1997 No. 55. Approved by order of the Bank of Russia dated March 21, 1997 No. 02-97.

10. On settlement, current and budget accounts opened in institutions of the State Bank of the USSR. Instruction of the State Bank of the USSR dated October 30, 1986 No. 28. Taking into account letters, State Bank of the USSR dated July 9, 1991 No. 359 “On the procedure for opening accounts for entrepreneurs”, Central Bank of the Russian Federation dated August 16, 1994 No. 104 “Procedure for applying the provisions of the Presidential Decree RF dated May 23, 1994 No. 1006 “On the implementation of comprehensive measures for the timely and full payment of taxes and other obligatory payments to the budget” and June 5, 1995 No. 171 “On changing paragraph 2 of the procedure for applying the provisions of the Decree of the President of the Russian Federation dated May 23, 1994 No. 1006 "On the implementation of comprehensive measures for the timely and full payment of taxes and other obligatory payments to the budget."

11. Instruction No. 8 “On the rules for the issuance and registration of securities by commercial banks on the territory of the Russian Federation” as amended on September 17, 1996.

In accordance with the order of the Ministry of Finance of the Russian Federation dated December 26, 1994 No. 170 “Regulations on accounting and reporting in the Russian Federation” does not apply to banks. Nevertheless, this Regulation is of undoubted interest to bank accountants and its provisions can be applied in the bank.

It should also be noted that, in accordance with the Law "On Accounting", the regulations of departments should not contradict the regulations and guidelines of the Ministry of Finance of Russia.

Bank operations related to the payment or receipt of value added tax must be based on the Decree of the Government of the Russian Federation dated July 29, 07 No. 96, taking into account the clarifications of the State Tax Service of the Russian Federation (letter dated April 914, 11 No. B04-97-3/ 6) be issued using invoices.

The accounting and operating apparatus of the bank consists of employees involved in the execution, control of settlement and monetary documents and the reflection of banking operations on accounting accounts.

The accounting and operational apparatus is headed by the chief accountant of the bank, acting on the basis of the Law “On Accounting” and the Rules for Maintaining Accounting, the Regulations on Chief Accountants, approved by the resolution of the Council of Ministers of the USSR of January 24, 1980, taking into account the requirements of the order of the Ministry of Finance of the Russian Federation of December 26, 1994 No. 170, and the current regulations of the bank, if its functions, rights and obligations are not described in the Bank’s Charter. Typically in banks, the chief accountant has several deputies responsible for different areas of work:

a) accounting for the bank’s intra-business operations;

b) operational accounting;

c) accounting of currency transactions;

d) securities accounting;

e) accounting of income, expenses and financial results, as well as preparation of financial and tax reporting.

One of the main tasks of chief accountants is methodological support for the reflection in the accounting of operations performed by the bank, as well as the implementation of control and analytical functions, ensuring the obligations of the bank.

The chief accountant reports directly to the head of the bank.

Chief accountants can and are obliged to give recommendations on the compliance of the bank's liabilities with its assets, the structure of the bank's income and expenses, and the increase in the profitability of ongoing operations.

In accordance with the Accounting Rules No. 61, the chief accountant cannot be assigned the responsibilities of the managers of a bank institution in the event of their temporary absence, as well as responsibilities for directly performing accounting operations.

The accounting and operational apparatus of the bank works on the principle of responsible executors or operational teams. The specific duties of employees of the accounting and operating apparatus are determined by the chief accountant of the bank.

Author: Shevchuk D.A.

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