Accounting for business situations

Bank accounts

Checking account

The procedure for receipt of funds to the current account, its reflection in accounting and taxation

Funds are transferred to the organization's current account from the organization's cash desk, from other organizations and citizens, as well as from the budget and extra-budgetary funds.

In addition, funds may be credited to the organization's account by mistake. The recipient of the funds will learn about such amounts from the bank statement. Within ten days from the date of receipt of the statement, you must notify the bank in writing of the erroneous crediting.

You can deposit your excess cash balance to the bank in the following ways:

• to the bank's operating cash desk;
• with the help of a collection service;
• via mail.

The method of depositing cash at the bank is indicated in order to establish a limit on the cash balance. Cash delivery must be issued with a cash receipt order (regardless of the method). When depositing funds directly to the bank's cash desk, fill out an application for cash deposits.

When making non-cash payments to customers, funds can be transferred to the current account on the basis of the following documents:

• payment order;
• letters of credit;
• checks;
• payment requests;
• collection orders.

In addition, cash receipts are possible when paying with a plastic card.

In order to receive money into the current account during collection settlements, the recipient of the funds is obliged to issue a settlement document to the payer and transfer it to the bank. When making collection payments, the following documents are required:

• payment request;
• collection order.

The legislation provides for two types of settlements for collection of payment claims - with acceptance and without acceptance. The organization must stipulate this condition in the contract with the buyer. In settlements with payment requests with prior acceptance, the buyer has the right to refuse payment if the organization has violated the terms of the contract.

The maximum period for making payments between banks within one constituent entity of the Russian Federation is two business days, within the territory of Russia - five business days. The bank sets the length of the operating day independently in its internal rules.

Regardless of the method of calculation in accounting, the receipt of funds into the current account is reflected on the basis of a bank statement with settlement documents attached to it.

The receipt of funds to the organization's current account in accounting is reflected by entries in the debit of account 51 Current accounts. This operation is reflected by the following transaction:

• Debit 51 Credit 62 (58, 60, 66, 67, 76, 91…)- money has been deposited into the current account from the counterparty.

The return (reimbursement) of funds from the budget is reflected by the posting:

• Debit 51 Credit 68- money has been credited to the current account regarding the return (reimbursement) from the budget.

The receipt of funds from the Social Insurance Fund of Russia is reflected in the following entry:

• Debit 51 Credit 69- money has been deposited into the current account regarding compensation from the Federal Social Insurance Fund of Russia.

The cash contributions received from the founders are reflected in the following entry:

• Debit 51 Credit 75-1- money was contributed as a contribution to the authorized capital.

The procedure for reflecting the receipt of funds to the current account when calculating taxes depends on the taxation system that the organization uses and on the purpose of the received money.

The organization applies a general taxation system

The moment of recognition of costs depends on the method of accounting for income and expenses that the organization uses:

• accrual method - the receipt of money into the current account will not affect the calculation of income tax in any way;
• cash method - the reflection of money received in the current account depends on their purpose. When money is received into a current account as an advance for future deliveries of goods (work, services), the organization may be required to charge VAT.

The organization applies the simplified tax system

If an organization uses a simplified system, then the reflection of money received in the current account depends on its purpose. Thus, proceeds from the sale of goods (works, services) that were credited to the current account are taken into account when calculating the single tax on the day the money is received into the account.

The organization applies UTII

The object of UTII taxation is imputed income, so the receipt of money does not affect the calculation of UTII.

The organization combines the general taxation system and UTII

If an organization combines a general tax system and UTII, the reflection of money received in the current account depends on its purpose. An organization can conduct several types of activities, some of which fall under UTII. The receipt of money into the account does not affect activities subject to UTII.

7.1. Funds are credited to the Client's Account within the time limits established by the current legislation of the Russian Federation and the banking rules established in accordance with it.

7.2. Funds are credited to the Account no later than the Bank's business day following the day the funds are received by the Bank, provided that the Bank receives duly executed documents within the specified period, from which it clearly follows that the recipient of the funds is the Client, and the funds must be credited to Check.

7.3. If, from the payment documents received by the Bank, the Client cannot be clearly identified as the recipient of funds (for example, the document contains a distorted or incorrect name of the Client, Account number, etc.), the funds are credited to the Account after the Bank takes measures aimed at identifying the recipient of funds in the manner and within the time limits established by regulations of the Bank of Russia and banking rules and only after the Client has been unambiguously identified as the recipient of funds.

Withdrawal of cash from the Account without the use of electronic means of payment.

8.1. Cash issuance to the Client (including authorized persons) is carried out using a cash receipt order.

8.2. The Client, without leaving the cash desk, in the presence of the Bank's cashier who issued the cash, accepts cash by sheet/piece count.

8.3. The Bank is not liable to the Client if the Client did not count the cash in the presence of a cashier.

8.4. If you have a Card attached to your Account, cash can be issued using an ATM.

Payment procedure under the Agreement

9.1. The Client pays for services, operations and actions of the Bank related to operations on the Account, including the use of bank cards or their details issued by the Bank at the Client’s request, with funds held on it or to be credited to the Account, according to the Tariffs. Payment for services is carried out according to the Tariffs in the edition valid on the day of the transaction on the Account.

9.2. The fee established by the current Tariffs must be paid by the Client within the terms and in the manner specified in the Tariffs independently, or can be transferred by the Bank from the Client’s Account in the manner of settlements for collection or by direct debiting the Account.

9.3. For the use of funds on the Account, the Bank pays interest in accordance with the Tariffs.

Account statements

10.1. An Account statement can be issued to the Client on paper and/or electronically using the Remote Banking System or on the ATM screen (in the case of using a Bank Card).

10.2. An Account statement on paper is issued to the Client or an authorized person at the Bank's branch upon his/her application. The issuance of an extract to an authorized person is carried out on the basis of a corresponding power of attorney.

Responsibility of the parties

11.1. For untimely crediting of funds received by the Client to the Account or their unjustified debiting from the Account by the Bank, as well as failure to comply with the Client’s instructions to transfer funds from the Account or to issue them from the Account, except for the cases listed in clause 4.2.3 of the Rules, the Bank is obliged pay interest on this amount in the manner and in the amount prescribed by law.

11.2. For untimely return of funds erroneously credited to the Client’s Account due to their unlawful withholding or evasion of their return, the Client shall pay interest in the manner and in the amount prescribed by law.

11.3. The Bank is not responsible for adverse consequences and losses incurred by the Client as a result of the Bank’s execution of orders for the transfer or withdrawal of funds from the Account issued by unauthorized persons, payment of a check, execution of the Client’s order, other document containing forged signatures of the Client or authorized persons, as well as when writing off funds on the basis of a forged executive document and/or other document serving as the basis for writing off funds without the order of the Client, if in these cases the Bank could not visually, without the use of special technical means, establish the fact of forgery of the signature of the Client or an authorized person, and also the fact of forgery of the writ and/or other document presented to write off funds from the Account. These circumstances are not unconditional and are subject to proof by the Bank in each specific case.

11.4. The Parties are released from liability for partial or complete failure to fulfill obligations under the Agreement if it was a consequence of force majeure circumstances that arose after the conclusion of this Agreement, as a result of extraordinary events that they could neither foresee nor prevent by reasonable measures. Such circumstances include, but are not limited to, military actions, riots, natural disasters, strikes, decisions of state authorities and local governments, and other circumstances that make it impossible to fulfill the obligations provided for in this Agreement. These circumstances are not unconditional and must be proven in each specific case.

Account closure procedure

12.1. The account opened by the Bank at the Client's Application is valid and is maintained by the Bank in an open state during the term of the Agreement.

12.2. The account is closed by the Bank upon the Client's application, submitted in writing, in a form approved by the Bank. The deadline for closing the Account is no later than the business day following the day the Bank receives the Client’s application to close the Account. A different period may be provided by the Client’s application.

12.3. If there are funds on the Account, the balance of funds is issued to the Client, or, at his direction, is transferred to another Account no later than 7 (seven) days after receiving the Client’s written application to close the Account.

12.4. If the Client closes the Account to which a Card was issued, the validity of which has not expired on the day of submitting the application to close the Account, the closure of the Account and the return of the balance of funds on the Account to the Client by issuing cash or transferring to another account as directed by the Client is carried out on time, specified in the application for closing the Account.

12.5. During this period, payments are made for transactions using Cards or their Details that were completed before the day of filing the application to close the Account, for which funds have not yet been transferred to recipients. If an application to close an Account is submitted, the validity of the Cards issued by the Bank for this Account is terminated.

12.6. The Agreement may be terminated at the request of the Bank unilaterally in the event of a lack of funds and transactions on the Account for 6 (Six) months in a row. In this case, the Agreement is considered terminated after 2 months from the date the Bank sent the Client a warning about the upcoming termination of the Agreement, if funds are not received to the Client’s Account within this period.

12.7. In other cases, the Agreement may be terminated on the grounds established by law, or by a court decision, or by agreement between the Bank and the Client.

12.8. It is not considered closure of the Account to make an entry in the Open Account Registration Book about the closure of a personal account due to a change in the personal account number due to the requirements of the legislation of the Russian Federation, including regulations of the Bank of Russia (in particular, due to a change in the accounting procedure, changes in the Chart of Accounts accounting).

12.9. If the Parties do not reach an agreement on the procedure for providing information about transactions performed using Cards, the Bank has the right to refuse the Client to open an Account. If the Client's refusal of all methods and procedures for informing about transactions on the Account using Cards established by the Agreement is a violation of the procedure for using an electronic means of payment, as a result of which the Bank has the right to suspend use by Cardholders.

Additional terms

13.1. In the event of disagreements regarding the persons authorized to manage the Account and the Bank providing the Bank with conflicting information about them, the Bank accepts orders, requests and other documents of the Client regarding the disposal of funds on the Account only with the signatures of those persons whose powers have been recognized by the Bank as complying with the current legislation of the Russian Federation , regulations of the Bank of Russia, the rules of the Bank and are indicated in the Card available at the Bank, and when performing transactions using the Card or its Details - in the case of transactions using Cards or their Details, the validity period of which has not expired and the Client has not submitted an application for cancellation of such Card.

13.2. The Client grants the Bank the right to provide additional services, charging for these services in accordance with the Tariffs, if the Client communicates to the Bank the data necessary for the provision of such services (including the Client’s mobile phone numbers).

13.3. If a Card is issued to the Account, the specifics of opening, maintaining, closing the Account, including issuing Cards, performing transactions using Cards, the rights and obligations of the Parties when carrying out transactions using Cards in the relevant part are regulated by clause 14 of the Conditions.

13.4. The rules of Article 317.1 of the Civil Code of the Russian Federation do not apply to the legal relations of the Parties.

14. Conditions for issuing and servicing international debit bank cards for individuals at PJSC SKB-Bank

Terms and Definitions.

Authorization– permission granted by the Bank to conduct a transaction using the Card, and giving rise to its obligation to execute documents drawn up using the Card, or when performing transactions using the Card or its Details.

Virtual card– a type of electronic means of payment – ​​Cards, intended exclusively for paying for goods and services on the Internet. The virtual card is issued by the Bank in electronic form and does not have a tangible medium (it is not issued in the form of a plastic card). Virtual card details are communicated to the Client/Holder in accordance with the Rules. All terms of the KBO Agreement, regulating the conditions for issuing and servicing Cards, apply to a virtual Card only taking into account its purpose, the absence of a material carrier, the features of its issue and the performance of only those operations that are specified in the Agreement, and the possibility of issuing such a Card by the payment system whose cards issued by the Bank.

Holder– The Client or another individual authorized by the Client to use the Account in whose name the Card is issued. The Holder may not be the owner of the Account.

Debt– funds to be transferred from the Account on the basis of collection orders or payment requests of the Bank. The debt consists of the amounts of (1) transactions made both with the use of the Card, or with the use of the Card Details, and without their use (2) unauthorized overdraft and fees for its use in accordance with the Bank's Tariffs; (3) the Bank's remuneration in accordance with the Tariffs, (4) funds due to the Bank under agreements concluded between the Bank and the Client, as remuneration in accordance with the Tariffs or the Client's debt to the Bank, (5) other expenses of the Bank for maintenance and servicing Accounts, issuance and servicing of the Card in accordance with the Tariffs, including those carried out to prevent the misuse of the Card (virtual Card), (6) transactions made by the Client/Holders, other persons in violation of the Agreement, (7) erroneously credited to the Account, (8) transactions previously credited by the Bank based on statements of controversial transactions, recognized by the Bank during the investigation as unfounded, (9) funds subject to write-off based on letters received by the Bank from executive authorities, state extra-budgetary funds, and/or their territorial bodies, transferring to the Client's Account pensions and other social payments, (10) funds subject to debiting from the Client's Account without his order in accordance with the law.

Application for issue– the Client’s application for the issue of a main/additional bank card according to the Bank’s form.

Security code– a secret digital Code 3-D Secure, used to uniquely identify the Holder when making non-cash payments on the Internet and serving as additional protection against illegal access to the Account. The code is generated by the Bank programmatically and sent to the Client at the time of making a transaction using the Card via an SMS message to the mobile phone number provided by the Client to the Bank, provided that the online store uses Customer identification technology using the Security Code. With the Security Code received on the mobile phone, the Client confirms the transaction in the online store.

Card limits (cash spending limits (spending limits), Limits)– the amount of Client’s funds available to the Holder for a certain time to carry out transactions on the Account using the Card. The maximum values ​​of Card Limits are established by the Tariffs. If there is no value or size of the Card Limit in the Tariffs, the operation is carried out without restrictions, except in cases established by law or the Client’s application.

Unauthorized overdraft– the amount or part of the amount of the transaction(s) using the Card, exceeding the balance of funds on the Account, as well as the Account credit limit, if established.

Pin– an analogue of the Client’s (Holder’s) handwritten signature, which serves as the Client’s/Holder’s personal identifier and is a control parameter for the correctness of all mandatory order details and the consistency of their content. Is a secret digital code assigned to a Card (except virtual), corresponding to a specific Holder of a specific Card. It is generated exclusively by software without tracking by the Bank of the digital value, is issued to the Holder when issuing the Card in a sealed envelope, and can also be independently changed by the Holder in accordance with the terms of the Agreement. Known only to the Holder. The PIN code is not known to the Bank and is not stored by the Bank. To check the PIN code, the Bank programmatically generates verification values ​​for the PIN code, simultaneously with its creation or with its change by the Holder in accordance with the terms of the Agreement. Used as a means of certifying the Holder’s rights to manage funds on the Account. The PIN code is used to uniquely identify the Holder when using the Card in electronic devices (ATMs, terminals). The PIN code is analogous to the Holder’s handwritten signature when performing transactions using the Card, if entering a PIN code is required to complete such an operation. Is a card requisite.

A PIN code is not assigned to the virtual Card and is not used when performing transactions using the details of the virtual Card.

Card details– information printed on the Card by embossing (embossing) or in any other way (except for the PIN code, which is not printed on the Card), including recording on a magnetic stripe, microcircuit (chip), Card number, Card expiration date, codes, including verification code authenticity of the card, which consists of 3 digits and is placed on the back of the Card, full name, signature of the Holder, and in relation to the virtual Card - provided to the Holder on paper or in electronic form, if the Client uses the RB Systems. The Card Details are used as a means of unambiguously identifying the person performing transactions as the Holder and unambiguously certifying his rights to dispose of funds located on the Account when performing transactions using the Card and/or Card Details, including the virtual Card (according to the text of the Rules, transactions with using the Card or its Details (including Virtual Card Details) is designated as “operations using the Card”).

Emission – issuance of the Card to the Client/Holder. Includes production (including by generating Virtual Card Details) and personalization (issuance) of the Card.

Basic provisions.

14.2.1. The Bank issues Cards in the quantity, type, type and in the name of the persons specified by the Client in the application for the issue of bank cards. The Bank carries out orders from the Client and Holders to carry out transactions using Cards, including the transfer and withdrawal of funds from the Account, as well as perform other transactions on the Account.

14.2.2. Cards can be issued to Accounts opened in the currency of the Russian Federation, US dollars or euros.

14.2.3. Information about the types of Cards issued by the Bank and the services that can be provided using Cards is posted on the Bank's Website.

14.2.4. An unlimited number of Primary and Additional Cards can be issued for each Client Account.

14.2.5. The Card is the property of the Bank and is issued to the Client for temporary use.

14.2.6. The Bank has the right to refuse to issue/re-issue a Card or replace it to the Client, and in cases provided for by these Terms, to block or terminate the Card.

Issue of Cards.

14.3.1. To carry out transactions on the Account using Cards or their Details, the Bank, on the basis of an Application for Issue in the Bank’s form, issues a Card of a certain type and type for the Holder, as the main or additional one. Cards, including virtual cards, are used to carry out transactions on the Account in accordance with the Agreement, regulations of the Bank of Russia and Tariffs.

14.3.2. An application for issue in the Bank's form can be submitted by the Client to the Bank's Division in one copy or sent to the Bank through the Remote Banking System in accordance with the User Guide.

14.3.3. Upon expiration of the Card's validity period, the Card is issued for a new term (except for cases where the Bank has stopped issuing Cards of this type, or for other reasons in accordance with these General Conditions/User Guide), or when the Bank receives a new Application from the Client.

14.3.4. Servicing of Cards issued to the Holder is carried out by the Bank in accordance with the current legislation of the Russian Federation, the Agreement, Tariffs and/or the Client’s order to carry out the corresponding operation on the Account.

14.3.5. The Card and PIN code in a special envelope are handed over personally to the Client/Holder against signature in the receipt of the Card (according to the Bank’s form).

Related information.

Speed ​​in modern conditions is the main advantage for business. Therefore, when making bank transfers, you need to take into account the timing of transferring money between banks. It is desirable that this time interval be minimal.

Also, individual users who send funds from their accounts want to minimize the time required for this operation. After all, sometimes you need money very urgently, for example, you need treatment or other life situations that do not imply delay.

Transfers within the region

The fastest transfers are within one region. The approximate time for crediting to another bank's account when sending through a cashier is limited to the next settlement day. It depends on the financial institution's operating pattern. All payments are grouped at the end of the day into one settlement document.

Money transfer

In the postoperative period, such documents are collected for sending to the main branch.

They are then automatically sent to the recipient's bank through the electronic payment system (EPS).

Amounts may reach the correspondent account of the recipient's bank late on the same day or at the beginning of the next business day. Then the transactions are redistributed to specific branches of the recipient bank. This may also take some time, especially if the number of such operations is quite large.

Transfers outside the regions

A more common type of transfer is sending money to the current accounts of other banks registered in another financial region. It takes a little more time to get through this financial information. The bank's head office is involved here, in addition to regional divisions. Therefore, on average, the time for transferring money between banks in this case can reach up to two business days.

International transfers

When sending money abroad, from your foreign currency account to a foreign currency account in another country, it takes up to three days. This limit depends on the correspondent banks participating in the transaction. After all, money is first debited from the balance of the sending client, then passes from the accounts of the sending bank to the correspondent accounts of German or American intermediaries, and only lastly from their balances is credited to the receiving bank and then goes to the user’s balance.

International transfers

In all international transactions, currency control of such transfers is carried out at several stages.

Therefore, such an operation also takes some time.

Card transactions

Card transactions can be called faster. Debiting from the balance and crediting using the Visa or MaserCard systems is carried out between different banks from several minutes to several hours.

But you need to know that if the operation is carried out in different currencies, then the adjusted exchange rate difference may be written off from the sender within two business days.

Many plastic card holders are often interested in what is the time frame for crediting money to a Sberbank card? People do not always know what factors determine the speed at which funds are credited, and what may be the reasons for the delays.

The standard answer to the question about the time for crediting money to a Sberbank card: from several minutes to 3 days.

What determines the time it takes for funds to arrive on a Sberbank of Russia card?

• The duration of crediting money depends on the following number of factors:
• method of sending funds to the card;
• the need to transfer between several banks;

transfer status - within one department, within the country, international.

To complete a transaction using any of the available methods, a person needs to know the card or account number of the recipient of a specific amount.

We must not forget that the bank may charge a commission for providing the service of depositing money. It can range from 0 to 2.5% depending on the type of operation and some other conditions.

Possible methods of replenishing the card and timing of transactions

Specialists, taking care of their clients, try to reduce the time it takes for funds to be credited to a Sberbank card. By improving the technologies they use, they are adding more and more opportunities for interaction with bank branches or other people.

Today, it’s enough to go to an ATM, go online or send a message from your phone to credit the required amount to your account. But do all methods allow you to perform the requested operations at the same speed? This is where you need to start to figure out how long it takes to be credited to a Sberbank card.

Cash deposit

If a person has cash, he can transfer it to the card in one of the following ways:

• Contact a Sberbank branch directly.

He needs to take with him his passport and details of the card to which the money transfer will be made. This method is used less and less due to the need to waste time standing in queues, not to mention the fact that a person needs to go to a bank branch on his own.

Cash transfers are also not very profitable, since they involve a fairly high commission. And it takes quite a lot of time to enroll – from several hours to 3 days.

The delivery time depends on what data the client provided - card or account number. In the first case, the transfer is carried out within several hours, but no more than a day, and in the second – up to 3 days.

• Use of self-service devices – terminals.

You don't even need a passport to complete the operation. All you need to do is find a suitable device, go to the special payments and transfers section and enter information about the recipient’s account number. After this, the system will ask you to enter the bills into a special bill acceptor and confirm the payment.

The disadvantages of this method are:

1. low prevalence of terminals;
2. inconvenience when depositing a large amount.

But the money arrives in the account no later than within 24 hours. In practice, the period is usually no more than a few hours.

Transferring money using a card

Transferring funds from one card to another is the most popular method of making transfers. There are several options here:

• Using an ATM.

To work with this self-service device you will need a Sberbank card. You will have to act in the following sequence:

1. insert the card into the ATM;
2. enter PIN code;
3. go to the payments and transfers section;
4. select transfer to another card;
5. enter payment data (recipient's card number and transfer amount);
6. confirm completion of the operation.

If there is not enough money in the account, the payment will not be made. Therefore, it is better to ensure the availability of funds in advance.

Money is credited to a Sberbank card via an ATM no later than 1 business day from the date of the transaction. In practice, funds arrive almost immediately.

• Using Internet banking.

There is a special Internet platform Sberbank Online, in which you need to go through the registration procedure. After this you should proceed as follows:

1. log in to the site;
2. go to the payments and transactions section;
3. select the card from which funds will be debited;
4. enter the account number of the recipient’s card (if the money is credited to your own card, you can select it from the list);
5. enter the amount;
6. confirm the transaction by entering a one-time code sent as a message to the phone connected to your personal account.

Money is transferred through Sberbank Online within 24 hours. Transfers between cards of the same bank are instant.

• Using Mobile Banking.

This method can only be used by those who have activated the Mobile Banking service.

To transfer the required amount, you need to send a message to the short number 9 0 0 with the text “Transfer 5194 9670 9500”, where 5194 are the last digits of the sender’s card, 9670 is the recipient’s, and 9500 is the payment amount.

It will not be possible to send more than 10 thousand rubles using this method. You can also make a transfer using a phone number, if both parties are connected to a mobile bank; to do this, just enter the recipient’s phone number instead of card numbers, excluding the first digit, that is, in the “921*******” format.

Money, as in the case of Sberbank Online, is transferred no later than the next business day.

Other methods of depositing money

There are other translation options. They are less known, but just as convenient. These methods include:

• Use of EPS.

We are talking about such widespread payment systems in Russia as WebMoney, QIWI, Yandex.money. To work, you will need a wallet in one of these EPS with a sufficient amount of money.

• Transfer money from a mobile phone account.

The balance of your number can be used to top up your card. The service is available for phones of such operators as Beeline, MTS and Megafon.

In both cases, funds are received almost instantly, but the servicing parties charge a certain commission for their services.