Accounting financial accounting. Synthetic and analytical accounting of funds in current accounts (the most important)

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Accounting financial accounting. Synthetic and analytical accounting of funds in current accounts (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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9. SYNTHETIC AND ANALYTICAL ACCOUNTING OF CASH ON SETTLEMENT ACCOUNTS

In accordance with the Chart of Accounts for accounting of financial and economic activities of enterprises and the Instructions for its application, a balance sheet is used to summarize information on the availability and movement of funds on the organization's current account account 51 "Current accounts". The balance of account 51 “Current accounts” indicates the presence of the amount of free money in the organization’s current account at the beginning and end of the month; debit turnover characterizes the amounts received into the current account, and credit turnover characterizes the amounts transferred from the account. Accounting for cash flow on account 51 can be organized using subaccounts.

In the course of transactions on the current account, the bank issues organizations an extract from her personal account on the balances and cash flows on the current account at a certain moment, with the primary settlement documents attached to it. The statement indicates: the balance of funds on the account on the date preceding the statement; amounts credited to the account; amounts debited from the account; balance on the date of issue. In a bank statement, the balances and receipt (increase) of funds are indicated from the position of the bank on the credit of the current account, and the disposal (decrease) of funds - on the debit.

After receiving an extract The accountant of the organization performs a number of operations:

1) compares the balance of funds on the current account at the end of the day of the last statement with the balance of funds at the beginning of the day of the next statement;

2) checks the supporting documents attached to the statement, the completeness of the reflection of information in the statement and arithmetic errors. Amounts erroneously charged to the debit or credit of the organization's current account and found when checking bank statements are reflected on account 76 "Settlements with various debtors and creditors" (sub-account "Settlements on claims"). All detected errors are reported to the bank in writing. The documents attached to the statement must be obligatorily repaid with a special stamp of the bank;

3) account assignment of amounts in a bank statement, which consists in marking the number of the corresponding offsetting account in the fields of the statement.

The procedure for further processing of a bank statement depends on the number of transactions on the current account during the month. With a small number of transactions, the amounts can be recorded directly in the accounting register. If statements are received every day, then account 51 "Settlement accounts" opens a balance sheet. At the end of the month, the statement summarizes the results, which are transferred to the accounting register of account 51 and at the same time to the registers of corresponding accounts.

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