Lecture notes, cheat sheets
Accounting financial accounting. General principles for organizing accounting of settlement transactions (the most important) Directory / Lecture notes, cheat sheets Table of contents (expand) 11. GENERAL PRINCIPLES OF THE ORGANIZATION OF ACCOUNTING FOR SETTLEMENT OPERATIONS Cashless payments are organized on the basis of certain principles. The first principle is legal regime for settlements and payments. The main legislative sources of regulation of settlements include: the Civil Code of the Russian Federation, the Regulations on non-cash payments in the Russian Federation; Federal law "On banks and banking activity". The main regulatory body of the payment system is the Central Bank of the Russian Federation. According to the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)" dated July 10, 2002, the main task of the Bank of Russia is to ensure the efficient and uninterrupted functioning of the settlement system. The second principle is making payments primarily through bank accounts. Non-cash payments are carried out by legal entities and individuals through the bank in which they have an account. For settlement services, a bank account agreement is concluded between the bank and the client - an independent bilateral (participants have both rights and obligations) civil law agreement. Third principle - security of payment, maintaining liquidity at a level that ensures uninterrupted payments. This principle presupposes the availability of funds or an agreement to receive a loan. Fourth principle - periodic sequence of payments. The sequence can be chronological, target, legislative. Write-off of funds from the account for claims relating to one queue (Article 855 of the Civil Code of the Russian Federation) is made in the order of the calendar order of receipt of documents. Fifth principle - consent (acceptance) of the payer for payment is implemented by using the appropriate payment document - a check, a promissory note, a payment order, indicating the owner's order to write off funds; or a special acceptance of documents issued by the recipients of funds - payment requests-orders, payment requests, bills of exchange. Sixth principle - urgency of payment. Calculations must be carried out strictly within the established deadlines. Seventh principle - control all participants correctness of calculations, compliance with the established provisions on the procedure for their implementation. Eighth principle - property liability for compliance with contractual terms, i.e., violations of contractual obligations regarding settlements entail the application of civil liability in the form of compensation for losses, payment of a penalty (fine, penalty), as well as other measures of liability. << Back: Accounting for operations on special accounts in banks >> Forward: The concept and forms of settlements with debtors and creditors We recommend interesting articles Section Lecture notes, cheat sheets: ▪ Theory of accounting. Lecture notes See other articles Section Lecture notes, cheat sheets. Read and write useful comments on this article. Latest news of science and technology, new electronics: The existence of an entropy rule for quantum entanglement has been proven
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