Banking audit. Analytical and synthetic accounting (the most important)

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Banking audit. Analytical and synthetic accounting (the most important)

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37. Analytical and synthetic accounting

Banking accounting, as well as accounting in general, is divided into synthetic and analytical.

Analytical accounting

As stated in the Accounting Rules, analytical accounting in banks is maintained in personal accounts (cards, books, magazines or electronic databases) opened for each type of accounted funds and valuables, indicating their purpose and owner. For each balance synthetic account of the second order, personal accounts of analytical accounting are opened.

Personal accounts are opened as needed, i.e. if the bank does not conduct operations on any balance account, then personal accounts for it are not opened.

Accounts of individuals on deposits are opened in compliance with the provisions of the Civil Code of the Russian Federation and are reflected in the book of registration of open accounts on a general basis. If the legislation of the Russian Federation does not provide for informing tax authorities, extra-budgetary funds about the opening of an account, then in the account registration book in the column "date of notification to tax authorities, funds about opening an account" the inscription "not required" is made.

Personal accounts opened for accounting of intrabank operations (accounting for property, settlements, participation, capital, income, expenses, performance results, etc.) are also registered in the book of registration of open accounts for intrabank operations.

When maintaining a book in electronic form, a statement of open and closed accounts is printed daily and stapled into a book. Once a year or more often, a book of registration of accounts in the context of balance sheet accounts of the second order is printed, which is checked against the daily statements.

A personal account has a value of 20 characters.

Numbering of signs of the personal account:

Signs from the 1st to the 5th mean the number of the balance account of the second order (1-3 characters - the account of the first order).

Signs from the 6th to the 8th - indicate the currency code. Currency codes are used as standard in accordance with the all-Russian classifier, but are put into effect only after a special instruction from the Bank of Russia.

The ninth character is a security key, which is used for automated accounting in electronic interbank settlements. For banks, account keying is mandatory, since the programs of the Central Bank of the Russian Federation computer center do not accept accounts that do not have a key or have an incorrect key. The procedure for calculating the key in the personal account number is determined in the letter of the Bank of Russia dated 08. No. 09.

For budget accounts, digits 15 and 16 are used as a determinant of the reporting symbol. Some features in the numbering of personal accounts opened on accounts for accounting income and budget funds were reported by the Central Bank’s instructions dated November 19, 11. No. 97-u.

If the bank does not have branches or departments, then free signs can be used at its own discretion.

Personal accounts are opened in ascending order of serial numbers. It should be noted that this is not always convenient. The most convenient is the order of numbering client accounts, when the client is assigned an individual number and this number is included in the personal account number.

Some features have the numbering of budget accounts, which are described in the chapter on accounting for budgetary funds.

The digit capacity and numbering order of personal securities accounts are determined by the instructions dated July 25, 07. No. 96.

The order and numbering of personal accounts for other off-balance accounts is determined independently by the credit institution.

Operations on a personal account are reflected on the form of the established form of maintaining a personal account.

Mandatory details for maintaining personal accounts include:

a) date of operation;

b) transaction document number; c) correspondent account; d) transaction amount; e) debit turnover and credit turnover; e) account balances.

A typical form of an extract from a personal account is the form by which Bank of Russia institutions issue statements to their clients. This form is recommended by a special instruction of the Central Bank to credit institutions for issuance to customers and is given below. Programs "Operating day of the bank" allow you to receive such forms on computers.

Banks print out an extract from the personal accounts of customers in two copies. One copy is handed over to the client in the prescribed manner, and the second copies of the statements are stitched together and stored in the bank.

Statements for client accounts are printed for each day during which any transactions were made on them, and for currency current accounts also for each last working day of the month indicating the ruble equivalent of foreign currency (for the preparation of financial statements by the client). Documents or their copies are attached to extracts from personal accounts, on the basis of which transactions were made for crediting or debiting funds.

Information about the conditional digital designation of the type of operations is also entered in the personal account.

Synthetic accounting

Synthetic accounting materials are daily balance sheets, cash and accounting journals, summary cards, checklists, turnover and balance sheets, a statement of funds by maturity.

Balance sheets are compiled daily by all credit institutions.

Considering that banks receive a statement on their correspondent account with the Central Bank of the Russian Federation in the morning of the next business day, and on correspondent accounts with other banks, respectively, even later, the bank's balance sheet should be drawn up on the next business day. The correctness of the compilation of the daily balance sheet is controlled by the equality of the total balances of assets and liabilities, as well as the correctness of the balances of assets and liabilities on off-balance accounts and the correspondence of the total of the previous balance sheet plus the total of income turnover minus the total of expenditure turnover according to the accounting journal for the day for which the balance is drawn up.

At present, in conditions of continuous automation, keeping a journal in banks is not practical.

When accounting for foreign exchange transactions, it should be noted that analytical accounting is carried out in foreign currency and the ruble equivalent of this currency, and synthetic accounting is only in ruble equivalent.

Verification of personal accounts is carried out by responsible executors who are entrusted with maintaining these accounts. At the same time, it is checked whether all entries in personal accounts are substantiated by the relevant documents that have passed the control of authorized employees of the bank and signed by them when processing transactions, whether the relevant details and amounts of documents have been correctly transferred to personal accounts.

In order to prevent the appearance of active balances on passive accounts and passive balances on active accounts, the bank checks the balances on personal accounts for a "red balance". This procedure is automated in many business day programs.

Author: Shevchuk D.A.

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