CHELYABINSK BANKING SCHOOL

OF THE CENTRAL BANK OF THE RUSSIAN FEDERATION

Course work

on the subject: "Banking"

Accounting for property and results of activities of a credit institution

Completed by: Maletin V.A.

Propelled: Ermolaeva N.P.

1. Fixed assets:

1.1. Fixed assets accounting.

1.2. Valuation of fixed assets.

1.3. Accounting for depreciation (amortization) of fixed assets.

1.4. Accounting for capital investments and receipts of fixed assets

1.5. Accounting for long-term leased fixed assets.

1.6. Accounting for disposal of property, plant and equipment

2. Accounting for intangible assets (intangible assets), low-value and wearing out items (mbp)

3. Accounting for household materials

4. Capital accounting:

4.1. Formation and accounting of authorized capital

4.2. Accounting for additional bank capital

4.3. Accounting for the reserve fund

5. Accounting for the results of activities:

5.1. Accounting for income, expenses and financial results of the bank

5.2. Use of profit

Bibliography

Fixed assets

Fixed assets accounting.

No credit institution can carry out statutory activities without the availability of fixed assets. Fixed assets are the property of the bank in the form of buildings, structures, equipment, instruments, vehicles, computers, household inventory and other items. Indicated in the form of fixed assets must meet two criteria:

1. Cost - not less than a hundred times the minimum monthly wage (MMOT) established by the government

2. Service life is more than one year.

· Land plots owned by the bank, regardless of value.

Weapons, regardless of cost

Signaling and telephony objects, regardless of the cost, if they are not included in the cost of buildings, during construction

Books, regardless of cost

· Completed capital investments in leased buildings, structures, other objects related to fixed assets, they are credited by the bank to the lessee in its own fixed assets in the amount of actual costs, unless otherwise provided by the lease agreement.

All types of fixed assets are reflected in accounting at original cost, which is defined for objects:

Contributed by shareholders (participants) to the account of a contribution to the authorized capital of the bank - by agreement of the parties

Received free of charge - by expert means or according to the data of the fixed assets transfer and acceptance documents, or at the market price

Purchased for a fee - based on the actual costs incurred, including the costs of delivery, installation, assembly, installation

Constructed - at actual cost

Changes in the original cost are allowed upon completion, retrofitting, reconstruction, partial liquidation and revaluation of the object.

To reflect the state and movement of fixed assets, a synthetic account is used. № 604 "Fixed assets of banks". The account is active. Debit balance means the initial value of fixed assets owned by the bank; debit turnover reflects the initial cost of the received objects; loan turnover means the historical cost of retired items of property, plant and equipment (excluding revaluation transactions for property, plant and equipment).

Accounting is carried out by groups of fixed assets, formed by categories and useful lives of objects or rates (periods) of depreciation on second-order accounts:

No. 60404 "Earth"

No. 60405 "Long-term leased fixed assets

No. 60406 "Fixed assets transferred for use to bank organizations" - active. On the related accounts of the second order from No. 60501 to 60506, the same categories of fixed assets are taken into account as on account No. 604

No. 606 "Depreciation (amortization) of fixed assets" - passive.

On accounts of the second order: from No. 60601 to 60604, accounting is carried out in the same categories as on account No. 604;

No. 60605 "Lease obligations" - passive;

# 60606 “claims for lease obligations” - active;

№607 "Capital investments" - active ";

No. 60701 "Own capital investments";

# 608 "Leasing Operations" - active;

No. 60801 "Leased machinery, equipment, vehicles and other means";

No. 60803 "Depreciation of machines, equipment, vehicles, leased" - passive;

No. 60610 "Depreciation (amortization) of long-term leased fixed assets transferred to bank organizations" - passive;

No. 60611 "Depreciation (depreciation) of equipment in reserve" - ​​passive

Analytical accounting of fixed assets is organized by object, according to personal accounts of items on inventory cards or inventory books 0489007, as well as in the journal of fixed assets 0489008. The numbers indicated on the items being recorded are put on the cards. The cards are placed in a card index according to groups of similar objects. It is allowed to maintain group passport cards for several identical items purchased at the same time. The fixed asset register is not concluded at the end of the year and entries in it continue into the new year. A list of inventory objects assigned to financially responsible persons is drawn up for the places of operation of the facilities. The basis for filling out inventory cards or books are primary accounting documents (acts of acceptance and transfer of fixed assets, technical passports and other documents characterizing the state of the object, its purpose and procedure, operating conditions).

Valuation of fixed assets.

Generally, items of property, plant and equipment are carried at historical cost, but this is not the only carrying amount. Fixed assets can be accounted for and recovered value, which arises as a result of the revaluation of fixed assets carried out by the decision of the government. The replacement cost is the cost of reproduction of fixed assets at a given point in time, i.e. acquisition or construction of facilities based on current prices or costs of manufacturing them in new conditions. Since (for example, in conditions of inflation) the cost of raw materials, materials, spare parts, and labor remuneration rates increase, any credit institution needs to create a source of financing to replace worn-out objects in a larger amount than their initial cost, respectively, when selling them (objects). the cost should increase. The revaluation is carried out either through the established (centrally) coefficients, or by direct conversion of the original value into the restored one according to the documented market price. At the same time, the amount of previously accrued depreciation is recalculated. The revaluation result changes not only the initial value and the amount of depreciation of the object, but also creates a new source - additional capital (account No. 10601 "Increase in the value of property during revaluation").

Account No. 604 "Fixed assets of banks"

Accounting for depreciation (amortization) of fixed assets.

As a result of operation, any item of fixed assets wears out, i.e. loses technical and economic properties and physical qualities. The value expression of the loss of the specified properties by objects is called the depreciation of fixed assets. Each bank - the owner of fixed assets must ensure the accumulation of funds (sources) for the acquisition and restoration of worn-out objects. This is achieved through depreciation deductions, which are included in the bank's expenses. Their size is determined by the norms established by the government as a percentage of the initial cost of objects, depending on their groups and categories (Regulation No. 1072 dated 10.22.90). The rates are annual, they serve as the basis for calculating the service life of the facility. If throughout the entire life of the object the amount of depreciation is the same (at a constant initial cost), then this type of calculation of depreciation is called linear. Depreciation is calculated from the next month after the month of capitalization on the balance sheet and ends from the next month after the month of disposal of the object.

Amortization is charged “for full recovery”, i.e. I mean not only physical, but also obsolescence of objects, this means that depreciation is charged on objects that are in operation and in stock (reserve).

The maximum amount of accrued depreciation (amortization) for each item must be equal to the book (initial) value of the item minus the balance of the revaluation fund for this item of fixed assets. For accounting and movement of the amounts of depreciation (depreciation) of fixed assets, account No. 606 "Depreciation (depreciation) of fixed assets" is used - passive. A credit balance means not only the amount of accrued depreciation included in the bank's expenses, but also its increase or decrease as a result of revaluation: debit turnover - write-off (decrease) of depreciation in connection with the retirement of fixed assets and revaluation, for a loan - depreciation and its increase at the time of revaluation. Depreciation is calculated monthly. Analytical accounting is organized by personal accounts.

The fact of revaluation must also be recorded in inventory cards and books. a record of replacement cost and depreciation. For credit institutions, the amounts of depreciation and amortization do not coincide, since depreciation is the amount that makes up the bank's expenses, and depreciation includes an additional amount obtained as a result of revaluation.

Account No. 606 Depreciation (depreciation) of fixed assets

Accounting for capital investments and receipts of fixed assets

Capital investments- these are the bank's investments in new construction, renovation and acquisition of fixed assets. For this purpose, special sources of financing are created in the form of an accumulation fund, a depreciation (depreciation) fund, retained earnings or loans received from other banks, etc. Capital investments include:

Construction works;

Installation of equipment;

Equipment requiring installation;

Equipment that does not require installation;

Purchase of inventory;

Cost of design estimates, etc.

A part of capital investments can be directed to the reconstruction and modernization of facilities, and at the same time it is not allowed to take into operation constructed, reconstructed buildings in the absence of security and fire alarms and telephones. The costs of this type of objects, made in existing buildings, are also carried out at the expense of capital investments and are accounted for as separate items of fixed assets regardless of cost. Capital investments are carried out by contract or economic means. In the first case, an agreement is concluded with a third-party construction or installation contractor organization. The invoice will include the costs in the amount of the work performed by them and accepted by the customer under the acceptance certificate, as well as the cost of equipment requiring installation, or the cost of materials consumed, if they belonged to the contractor.

With the economic method of construction work and installation, all costs for their maintenance are taken into account by type (wages of employees of the relevant profession and qualifications who were on the staff of the bank, the cost of purchased equipment that requires and does not require installation, the consumption of various building materials and other items) directly on the account in the bank.

For accounting of costs for all types of capital investments, account No. 60701 "Own capital investments" is opened. The account is active, the debit balance reflects the amount of expenses for unfinished capital investments. Debit turnover - the amount of costs of the reporting period for the acquisition of fixed assets and the production of construction and installation work or costs that do not increase the initial value of fixed assets (land acquisition, payment for demolished buildings, training for a newly commissioned facility, etc.) directly on the account in bank. Loan turnover - the value of fixed assets transferred into operation, and write-off of costs that do not increase the value of fixed assets.

Account No. 60701 "Own capital investments"

Payment of costs for capital investments is carried out directly from the correspondent account for settlements with suppliers and contractors or from the cash office when issuing wages to construction workers and other payments.

The sources of capital investment financing intended for these purposes, recorded on the balance sheet accounts for accounting for funds and profits, are not subject to movement. The sources used by types and sizes are reflected in off-balance sheet synthetic accounts:

No. 919 "Sources of financing for capital investments, acquisition of intangible assets, equipment for leasing" - passive, having second-order accounts:

No. 91901 "Funds of accumulation funds"

No. 91902 "Depreciation (depreciation) of fixed assets, intangible assets, equipment for leasing"

No. 91903 "Loans received from other banks for capital investments"

No. 91904 “Expenditures for capital investments. Acquisition of intangible assets, equipment for leasing, produced in excess of available resources ”- active.

On the arrival of passive accounts, the amount of resources is reflected, their increase for each account in correspondence with account No. 99998. By expense - the amount of resources used for each account, as well as the amount aimed at recovering costs. Recorded on account No. 91904 in correspondence with account No. 99998. Upon receipt of account No. 91904, the amount of expenses not covered by funding sources is recorded in correspondence with account No. 99999. Expenses are used to cover the costs incurred in excess of the available resources, i.e. accumulated resources on accounts No. 91901, 91902, 91903.

Accounting for long-term leased fixed assets.

The specified objects are accepted on the balance sheet of the tenant's bank, upon concluding an agreement with the tenant on the terms of the subsequent purchase by the tenant of the object upon the expiration of the lease term or earlier. The contract may stipulate the right to return the object, on certain conditions.

For the accounting of long-term leased fixed assets, second-order accounts are intended:

No. 60405 “Long-term leased fixed assets” - active.

No. 60604 "Depreciation (amortization) of long-term leased fixed assets" - passive.

No. 60605 "Lease obligations" - passive

No. 60606 “Claims for lease obligations” - active.

Receipt of fixed assets on a long-term lease in the amount agreed by the parties (it will be considered the initial cost):

When calculating depreciation (amortization) for this object:

If the condition of the contract provides for the accrual of interest in favor of the lessor:

When making payments to the lessor

When the object is transferred to the ownership of the bank lessee: additional charge of payment:

At the same time, the resources used for capital investments are written off on the off-balance sheet account:

The previously accrued depreciation on long-term leased fixed assets is written off (transferred) for its intended purpose (as part of the depreciation of own fixed assets).

If, at the end of the lease term, the object is returned to the lessor:

Refunds at the end of the rental period:

When leasing objects without the right to purchase, the latter are not included in the lessee's balance sheet, but are accounted for on the off-balance sheet account No. 91503 “Leased fixed assets. (This is a current lease).

The weapons and security and fire alarm equipment belonging to the bank, regardless of the cost, are also recorded on account No. 604 "Fixed assets of banks", account of the second order No. 60403, and ammunition for it - on the corresponding account for accounting of household materials (No. 61006).

The acquired literature is accounted for in the corresponding second-order account for fixed assets. (60403).

Accounting for disposal of property, plant and equipment

Retirement of fixed assets means their liquidation due to moral or physical wear and tear, i.e. write-off of both fully amortized and incompletely amortized fixed assets, as well as their free transfer and their sale.

For the purpose of accounting for retired fixed assets and the results from their retirement, account No. 612 “Sale (retirement) of bank property” is provided in the Chart of Accounts.

Analytical accounting of disposal is carried out on personal accounts, opened for each object. Second-order accounts are subdivided depending on the result obtained by the bank from the disposal of fixed assets: No. 61201 - passive, No. 61202 - active. Each of them is closed on the day of registration of transactions as a result: balance of credit account No. 61201 - write-off to the income account; the balance of debit account No. 61202 - to the expense account.

It should be remembered that the amount of accrued depreciation (depreciation) to be written off for each object is always less than its initial value by the amount of the balance of the revaluation fund for the retired object, therefore account No. 61201 must be additionally credited for the amount of the balance of the specified fund.

Accounting for intangible assets (intangible assets)

Intangible assets include the property of a bank that ensures a better performance of certain banking operations for customer service (software, acquisition of a brokerage place on the stock exchange) or accelerates the process of registering a bank (development of a charter, memorandum of association, stamps, seals, etc.), the so-called organizational costs, or the acquisition of patents, licenses, new technological developments, the acquisition of the right to use land plots, etc. As well as most assets, intangible assets, i.e. their use should generate income for the bank. These are objects whose service life should be more than a year, regardless of cost. In the chart of accounts for their accounting, the following second-order accounts are provided:

No. 60901 "Intangible assets"

No. 60902 "Intangible assets in bank organizations"

No. 60903 "Depreciation of Intangible Assets".

Accounts No. 60901, 60902 are active and take into account the state and movement of intangible assets at their original cost in the personal accounts of objects. Account No. 60903 takes into account the amount of accrued depreciation (recoverable value) for intangible assets - passive (for personal accounts of objects).

The acquisition, receipt of intangible assets and the formation of the initial value occurs as a result of:

Contributions by shareholders (founders) to the account of a contribution to the authorized capital - by agreement of the parties.

Purchase for a fee - based on the actual costs incurred for the acquisition and bringing the objects into a state of readiness for operation

Gratuitous admission - expertly

Manufactured by the bank - at cost.

Transactions on acquired intangible assets for a fee are reflected in the order established for accounting for capital investments of fixed assets. Sources of financing capital investments for intangible assets are recorded in the off-balance sheet accounts in the same manner. Thus, the following entries on the movement of intangible assets will be made in accounting:

Account No. 60901 "Intangible assets"

As payment documents for intangible assets received from the supplier and other expenses reflected in the composition of capital investments, records are made on off-balance sheet accounts:

on the use of resources

d-t count. No. 97901, 91303, set number 99998

within the limits of available resources or costs in excess of available resources

d-t count. No. 91404, set of accounts. No. 99999

Intangible assets are depreciated on a monthly basis based on the initial cost of objects and their useful life set by the bank independently. The useful life is the time period during which the object generates income, but necessarily more than a year. If such a period cannot be established, then it is considered a period of 10 years, but not more than the period of the bank's activity. Accrued depreciation is included in the bank's expenses in correspondence with account No. 60903 "Depreciation of intangible assets"

Account No. 60903 "Depreciation of intangible assets"

Documentation of operations on the movement of intangible assets is identical to the documentation on the movement of fixed assets (acts of acceptance and transfer, etc.)

Accounting for low-value and wearing items (MBE)

IBEs are divided into two types.

Low-value items, the value of which does not exceed 100 times the monthly minimum wage, regardless of the item's lifespan. Quickly wearing items with a service life of less than a year, regardless of cost.

For their accounting, the following accounts are used: No. 61101 "Low-value and high-wear items", No. 61102 "Low-value and high-wear items in bank organizations", No. 61103 "Depreciation of the IBE".

At the time of acquisition (receipt) of MBE from suppliers, their cost is included in the composition of household materials (d-t account No. 610, set of account No. 60311), then, on the basis of documents on the transfer of items into operation (requirements), they are transferred to MBP (account number 61101, account number 610). If MBEs are transferred as part of constructed objects, then their cost is drawn up by wiring: dr. No. 61101, set of accounts. No. 60701. In case of gratuitous admission - d-t cch. No. 61101, set of accounts. No. 10603. The cost of valuables accepted free of charge is determined by a commission of representatives of the transferring organization and the bank, about which a protocol on the contractual price and an acceptance certificate are drawn up.

In case of revealing a surplus in the inventory of MBEs in operation, they are included in the increase in income (account No. 61101, account No. 70107). On the credit of account No. 61101, the value of items retired from service is recorded on the basis of an act (account No. 61202, account No. 61101). If the bank has branches and branches, then the transfer of the IBP to them is carried out using account No. 61102 (account No. 61102, account No. 6G101).

Depreciation on IBEs is charged upon transferring them into operation, including cases of capitalization of surpluses, in the amount of 100% of the cost. Therefore, the balances of accounts No. 61101 and 61102 must be equal to the balance of account No. 61103. When calculating depreciation, its amount is charged to the bank's expenses (account No. 70209, account No. 61103). The account "Depreciation of MBP" is debited when they are retired from service (account No. 61103, account No. 61201). When attributing the cost of the shortage of IBE to the guilty persons, the amount of their depreciation is charged to income.

Analytical accounting of the IBE is carried out on personal accounts opened for each item, indicating the inventory number, price (value), place of operation, financially responsible person. It is allowed to combine the accounting of MBE into homogeneous groups, subject to the same name, the same price, one place of operation, one financially responsible person. All inventory numbers of items must be indicated on the combined personal account.

For account No. 61102, analytical accounting is kept on personal accounts opened for each organization. Analytical accounting for the wear and tear account of the IBE is carried out in the same manner. We also note that uniforms (special), including footwear, body armor, issued to employees, regardless of the cost, are recorded on account No. 61101 "MBP". The expenses for its acquisition are carried out at the expense of the special purpose fund. The accounting department takes into account the cost of overalls on the personal accounts opened for each employee - the recipient. These items are written off after the expiration of the specified period, without drawing up acts.

In addition, on account No. 61101 "MBP" bags for transportation and storage of valuables, collection bags, regardless of cost, are taken into account.

Accounting for household materials

Household materials are accounted for under account No. 610, and, depending on their composition, the following second-order accounts are opened:

· Office supplies (account No. 61001),

Spare parts, including tires, for vehicles, as well as computer equipment (account No. 61002),

Equipment requiring installation (account No. 61003),

Materials for social and domestic needs (account No. 61004),

· Materials for packing money (account No. 61005),

Other materials (account No. 61006),

· Household materials in the organizations of the bank, which are on estimated financing (account No. 61007).

In analytical accounting, the specified values ​​are reflected in quantity, price and amount, as well as in places of storage, operation (use) and financially responsible persons. With all officials responsible for the safety of material assets, when hiring, an agreement on full financial responsibility is concluded. The accounting of values ​​in the warehouse is carried out in books, on cards with the opening of a separate personal account for each type of value, or on electronic computers.

According to the established Rules, it becomes necessary to organize separate warehouse and accounting of household materials in banks. At the same time, only analytical accounting is kept in the warehouses, and analytical and synthetic accounting is carried out in the accounting department. Reconciliation of synthetic and analytical accounting data in the accounting department is carried out daily, and analytical data of the warehouse and accounting department are reconciled in accordance with the established schedule, but at least once a week. The fact of reconciliation is recorded by the signature of the accountant on the cards (in personal accounts, books) of warehouse accounting. Discrepancies between the indicators are documented by a certificate, the decision on them is made by the head of the bank.

The receipt of household materials is documented by receipt invoices or the fact of acceptance of values ​​is noted on the invoices with the signatures of the persons who handed over and accepted the values ​​(if the number and types of values ​​indicated in the supplier's document and actually accepted are the same).

The release of valuables from the warehouse is carried out on the basis of consumable documents: requirements, acts, invoices.

When acquiring valuables for cash (for the amounts issued to the account), the financially responsible persons (MOL) write out an invoice, and on the receipt of the accountable person they make a note that the aforementioned values ​​are accepted according to invoice No. from, and sign the reception.

Financially responsible persons, head. warehouse, the storekeeper responsible for the safety of material values, within the established timeframe, but at least once a week, submit to the bank's accounting department a report on the receipt and consumption of valuables, which is a list of incoming and outgoing documents included in a special register. The register is compiled in two copies, one of which is transferred to the accounting department, the second, signed by the accountant, remains with the MOL. The accountant checks the correctness of filling in the submitted documents, the correspondence of their numbers and quantity to the specified data in the register. On the accepted documents, the accountant puts down prices and the cost of material assets and indicates the necessary postings. All accounts for the accounting of household materials (No. 61001 - 61007) are active. The debit balance reflects the actual value of the balance of values ​​in the warehouse; debit turnover - receipt of materials at actual cost; loan turnover - supply (consumption) of valuables for various needs of the bank also at the actual cost.

The following operations can be reflected in accounting.

Receipt of household materials:

d-t count. No. 610 (by type of value)

to-t count. No. 60311 "Settlements with suppliers, contractors and buyers."

Payment of vendor invoices:

d-t count. No. 60311 "Settlements with suppliers, contractors and buyers."

to-t count. No. 30102 "Correspondent accounts of credit institutions in the BR".

Capitalization of values ​​when submitting an advance report:

d-t count. No. 610 "Household materials"

to-t count. No. 60307 "Settlements with bank employees on accountable amounts."

Writing off the shortage due to the fault of the transport organization:

d-t count. No. 60323 "Settlements with other debtors"

to-t count. .№ 610 "Household materials" and their repayment;

d-t count. No. 20202, 30102

to-t count. No. 60323;

shortages due to the fault of the MOL:

to-t count. No. 610 "Household materials" and their repayment;

d-t count. No. 20202

to-t count. No. 60308.

Deficiencies within the rate of natural loss are charged to the bank's expenses:

The release (consumption) of materials on the accounting accounts is reflected depending on the intended purpose and use of the released values:

for the economic needs of the bank

d-t count. No. 70209 "Other expenses"

to-t count. No. 610 "Household materials";

for capital investments

d-t count. No. 60701 "Own capital investments »

to-t count. No. 61003 "Equipment";

when materials are released for repairs, accountable to bank employees

d-t count. No. 60308 “Settlements with bank employees on accountable

d-t count. No. 61201 "Sale (disposal) of property of banks" (if

contract method).

to-t count. No. 610 "Household materials".

At the end of the repair work in an economic way, the debt from the accountable person is written off:

d-t count. No. 70209

to-t count. No. 60308

Capital accounting

Formation and accounting of authorized capital

The authorized capital is one of the main own sources of economic assets and resources of the bank. On its basis, the process of organizing a bank as a legal entity begins.

Investments in a commercial bank can be made by legal entities and individuals by purchasing shares or stakes in its authorized capital. There are joint-stock banks, i.e. created in the form of a joint stock company, and non-joint stock banks created as a limited liability company.

The supreme governing body of the bank is the general meeting of shareholders or the general meeting of participants. The exclusive competence of the general meeting includes the following issues:

Introduction of amendments and additions to the charter of the company or its new edition;

Reorganization and liquidation of the company;

Election of the Board of Directors;

Increase, decrease in the authorized capital;

Election of the executive body of the company;

Election of members of the Audit Commission;

Approval of the external auditor;

Approval of the annual report, balance sheets, distribution of profits, major transactions, etc.

The executive body is the bank's board headed by the chairman of the bank's board. The Board in its activities is subordinate to the general meeting of shareholders or members of the bank.

Since the establishment of a commercial bank, the State Bank of Russia and its territorial offices have been constantly monitoring its activities, limiting the degree of risk in their work and reducing the likelihood of bankruptcy. For this purpose, economic standards have been developed that comprehensively characterize the financial condition, position of a commercial bank, which must be observed to ensure stable and reliable operation of the bank. In their volume, the bank reports monthly to the main territorial department of the BR.

In accordance with the Federal Law "On the Central Bank of the Russian Federation" (Bank of Russia) with subsequent additions and amendments, as well as the instruction of the Central Bank of the Russian Federation dated 01.10.97, No. 1 "On the procedure for regulating the activities of banks", the following prudential standards are established:

The minimum size of the authorized capital for newly created banks;

The minimum amount of equity (capital) for operating banks;

Capital adequacy ratio;

Bank liquidity ratios;

The maximum exposure to one borrower or a group of related borrowers;

Maximum exposure to major credit risks;

The maximum amount of risk per creditor (depositor);

The maximum amount of loans, guarantees and sureties provided by the bank to its participants (shareholders (shareholders) and insiders);

The maximum amount of attracted monetary deposits (deposits) of the population;

The maximum size of the bank's promissory notes;

The standard for the use of banks' own funds for the acquisition of shares (stocks) of other legal entities.

Thus, the specified instruction stipulates that the minimum amount of the banks' own funds (capital) is set accordingly (for a newly created bank): as of January 1, 1998, in an amount equivalent to ECU 4.0 million; as of 1 July 1998 - 5.0 million ECU.

The minimum amount of the bank's own funds (capital), defined as the sum of the authorized capital, the bank's funds and retained earnings, starting from 01.01.99, is established in an amount equivalent to 5 million ECU. Banks, the amount of equity (capital) of which is an amount equivalent to the value of 1 to 5 million ECU, from 01.01.99 cannot:

a) conduct banking operations outside the Russian Federation (except for opening and maintaining correspondent accounts with non-resident banks for settlements on behalf of individuals and legal entities);

b) carry out operations to attract and place Precious Metals;

c) open branches and create subsidiaries abroad;

d) participate in the capital of credit institutions in an amount exceeding 25% of the capital of these credit institutions. Accounting for the authorized capital is carried out on the accounts:

No. 102 "Authorized capital of joint-stock banks formed from ordinary shares" owned by:

No. 10201 - Russian Federation,

No. 10202 - to the constituent entities of the Russian Federation and local authorities,

No. 10203 - to state enterprises and organizations,

No. 10204 - to non-governmental organizations,

No. 10205 - to individuals,

No. 10206 - for non-residents.

Holders of ordinary shares have the right to vote, but may not receive dividends if the financial condition of the bank does not allow them to be accrued and paid;

No. 103 “Authorized capital of joint-stock banks formed from preferred shares”. The capital is grouped by ownership on second-order accounts in the same decoding as on account No. 102.

A fixed, predetermined dividend is established on preferred shares, but without the right to vote at the general meeting of shareholders;

No. 104 “Authorized Capital of Non-Equity Banks”. Shares owned by:

No. 10401 - Russian Federation,

No. 10402 - to the constituent entities of the Russian Federation and local authorities,

No. 10403 - to state enterprises and organizations,

No. 10404 - to non-governmental organizations,

No. 10405 - to individuals,

No. 10406 ​​- for non-residents.

All listed accounts are passive;

No. 105 "Own shares of the authorized capital (shares) redeemed by the bank" with subdivision into second-order accounts:

No. 10501 "Own shares repurchased from shareholders",

No. 10502 "Own shares of the authorized capital of a non-joint-stock bank, redeemed from the participants".

These accounts, unlike the previous ones, are active.

In case of incomplete sale of shares or the presence of unredeemed shares, an off-balance sheet account is opened:

No. 906 "Unpaid Authorized Capital of Credit Institutions" with second order accounts:

No. 90601 "Unpaid amount of the authorized capital of a joint-stock bank" - active,

No. 90602 “Unpaid amount of the authorized capital of a non-joint-stock bank” - active.

In accounting, transactions can be carried out with the following correspondence of accounts:

Accounting for additional bank capital

Additional capital to the authorized capital is:

o increase in value during revaluation of property (account No. 10601)

o share premium (account No. 10602),

o the value of the property received free of charge (account ^ 10603).

All these accounts are passive, their credit balance means an additional source of the bank's own funds "debit turnover - write-off, reduction of the source due to the inclusion in the authorized capital (account number 102, 103, 104) of a decrease and decrease in the value of property as a result revaluation (set of account No. 604), upon disposal of fixed assets (set of account No. 612), to repay the loss as a result of transfer of property free of charge (set of account No. 612); loan turnover - increase in sources funds: due to an increase in the value of property during revaluation (d-t account No. 604), when the shares are sold at a price exceeding their par value (d-t account No. 30102, 60322), in case of gratuitous receipt of property (d-t account . No. 604), etc.

Account transactions are executed by issuing memorial orders on the basis of certificates, calculations, orders, acts of acceptance and transfer of fixed assets, intangible assets.

Analytical accounting for account No. 10601 is organized according to personal accounts opened for each item of revalued property; on account No. 10602 - on one personal account; on account No. 10603 - also on one personal account.

Accounting for the reserve fund

The characteristic features and the procedure for using the reserve fund are established by the regulation "On the procedure for the formation and use of the reserve fund in credit institutions" dated 23.12.97, No. 9-P. The purpose of the reserve fund is to cover losses and losses arising from the statutory activities of the bank. The minimum size of the reserve fund is determined based on the size of the authorized capital of the bank and must be at least 15% of its value. Moreover, in banks formed in the form of joint-stock companies, they proceed from the amount actually contributed (shares sold); in other banks - from the amount of the registered authorized capital but not higher than paid). The source of the formation of the reserve fund is the profit of the reporting year, which remained at the disposal of the bank after taxes and other payments, i.e. flipping through profit. It is determined after the approval by the general meeting of founders of the annual report and the profit distribution report.

The amount of the annual deduction to the reserve fund is established by the bank's charter, but it must not be less than 6% of the net profit until the fund reaches the minimum amount established by the bank's charter.

The resources of the reserve fund are accounted for on the second order balance account: No. 10701 "Reserve fund". Passive account, credit balance means the amount of the reserve fund created at the beginning of the reporting period; debit turnover - use of the fund; loan turnover - foundation formation.

Account No. 10701 "Reserve Fund"

Accounting for other funds

Other funds formed by the bank include:

1. special purpose funds (account No. 10702)

2. accumulation funds (account No. 10703)

3. other funds (account No. 10704).

All these accounts are passive, serve to account for sources of funds for the purpose of making capital investments (accumulation fund), meeting the social, household and material needs of the team (special purpose fund) and its needs.

Account No. 10702 "Special Purpose Funds"

Depending on the accounting policy adopted by the bank, the formation of funds can be carried out quarterly or annually. The main criterion for their formation is the availability of profit and the right to its formation, established by the constituent documents, which stipulate both the size and conditions of use. If the administration of the bank does not have such a right, then the said fund may be formed by the decision of the meeting of founders when considering and approving the annual report of the bank and determining the procedure for using the net profit.

The foundation documents of the bank may provide for the rights to education and other funds of the bank (fund of the chairman of the bank), which will be recorded on account No. 10704.

The accumulation fund (account No. 10703) is intended for investments in capital investments of the bank; is formed at the expense of net profit ("d-t account No. 70501, to-t account No. 10703), if this fact is stipulated by law or by the constituent documents of the bank. , if the costs of capital investments made and transferred into operation are included in the initial cost of the object.If the costs of capital investments are associated with the allocation of a land plot for construction, demolition of objects, training for a newly created object and are not included in the initial cost of the object, then they are repaid at the time of closing the account for accounting for capital investments from account No. 10703 (account number 10703, account number 60701); at the time these costs are incurred, an entry is made: account number 60701, account number 60701 t account No. 60322, 20202, 30102, etc.

The initial cost of capitalized objects as a result of capital investments is recorded not only on balance sheet accounts, but also on off-balance sheet account No. 919 "Sources of financing capital investments", including account No. 91901 "Funds of accumulation funds" (d-t account No. 91901, account number 99998) in the amount of the used source of funds equal to the initial cost of the object transferred into operation.

Accounting for performance results

Accounting for income, expenses and financial results of the bank

According to the Charter, the bank is a legal entity and operates on a commercial basis. This means that the following principles of management are inherent in it: self-sufficiency, self-financing and profitability.

To fulfill these principles, all activities of the bank must be aimed at generating income.

Principle self-sufficiency indicates equality sums income received and expenses incurred.

Self-financing - this is an investment opportunity, which involves, in addition to self-sufficiency, making a profit and investing it in expanding the production and technical base of the bank, directing it to material incentives for employees.

Profit - excess of the amount of income over the expenses incurred. From here profitability level can be calculated as the ratio of profit: a) to the total amount of assets, or b) only to the amount of assets that generate income; c) to the amount of the authorized capital or d) to the amount of own sources (capital, funds), or e) to the total amount of expenses, etc.

It should be noted that income and expenses are accounted for by the Bank of the Russian Federation on a cash basis, i.e. as income is credited to cash accounts and as costs are actually incurred in the reporting period.

The output of the results of activities (profits, losses) is carried out according to the decision made by the bank in the accounting policy, monthly, quarterly, at the end of the year.

For accounting of income received and expenses incurred for the reporting period, accounts No. 701 "Income" and No. 705 "Expenses" are used. The first of them is passive, the second is active, therefore, on the credit of account No. 701, incomes received in the reporting period are taken into account; on the debit of account No. 702 - expenses incurred during the reporting period. At the end of the reporting period, these accounts are closed to determine the financial result.

Profit (loss) is calculated by debit the profit (No. 703) or loss (No. 704) account of the amount of expenses incurred and to the credit of the profit or loss account of the amount of income received (d-t account No. 703, 704, to-t account No. 702 and d-t account No. 701, set of accounts No. 703, 704). Which of the accounts should be used (No. 703 or 704) is easy to determine when comparing the totals of the income account and the expense account:

the excess of the amount of income over the amount of expenses indicates the amount of profit as a financial result of the bank's activities and vice versa.

For the analysis of income and expenses, financial results and the use of profit, second-order accounts are allocated.

Income (account number 701):

No. 70101 "Interest received for loans granted",

No. 70102 "Income received from operations with securities",

No. 70103 "Income received from operations with foreign currency and other currency values",

No. 70104 "Dividends received",

No. 70105 "Income by bank organizations",

No. 70106 "Fines, penalties, forfeits received",

No. 70107 "Other income".

Expenses (account number 702):

No. 70201 "Interest paid for attracted loans",

No. 70202 "Interest paid to legal entities on borrowed funds",

No. 70203 "Interest paid to individuals on deposits",

No. 70204 "Expenses on operations with securities",

No. 70205 "Expenses on operations with foreign currency and other currency values",

No. 70206 "Expenses for the maintenance of the management staff",

No. 70207 "Expenses for organizing banks",

No. 70208 "Fines, penalties, forfeits paid"

No. 70209 "Other expenses".

Profit (account number 703):

No. 70301 “Profit of the reporting year”;

No. 70302 "Profit of the previous years".

Losses (account number 704):

No. 70401 "Losses of the reporting year",

No. 70402 “Losses of Previous Years”.

Use of profit (account number 705):

No. 70501 "Use of the profit of the reporting year",

No. 70502 "Use of the profit of previous years".

Account number 701 "Income"

Account number 702 expenses

At the end of the reporting period, to determine the financial result, the bank's income and expense accounts are closed. During the reporting year, profit or loss is determined on an accrual basis. If the bank has branches, then the result of joint activities is shown minimized, if there are subsidiaries - legal entities - expanded - profits, losses. After the bank submits the annual balance sheet, the amount of profit (the balance of account No. 70301 "Profit of the reporting year") is transferred to account No. 70302 "Profit of previous years" (d-t account . No. 70301, set of accounts. No. 70302), losses are accounted for in the same way.

After the approval of the annual report by the founders of the bank, account No. 70302 is closed by debit the amount of the balance on the account in correspondence with the account "Use of the profit of previous years" (account No. 70302, account No. 70502).

The loss as a result of the financial activity of the bank is repaid at the expense of the sources determined by the founders of the bank.

Use of profit

It is necessary to distinguish between balance sheet and net profit (remaining at the disposal of the bank). The profit of the reporting year, received as the difference between the turnover (debit and credit) of account No. 70301, is called balance sheet. Balance sheet profit reduced by the amount of income tax is the amount net profit.

The appointment of account No. 705 "Use of profit" is reduced to the accounting of the actually received profit used in the reporting year and the remaining unused profit of previous years. Account No. 705 - active; the debit balance reflects the amount of profit used during the year, before the reporting period, debit turnover - the amounts used in the reporting period in the form of: taxes accrued from profit (d-t account No. 70501, set account No. 60301) ;

dividends to shareholders from participation in the authorized capital of the joint-stock bank (account No. 70501, account No. 60320);

deductions to the reserve fund (account number 70501, account number 10701), special purpose funds, to other funds (account number 70501, account number 10702) and for other purposes ...

The loan turnover reflects the write-off of the balances on the account in correspondence with the profit and loss account (No. 703 or No. 704). After the delivery of the annual balance sheet, the balance of account No. 70501 is transferred to account No. 70502, and the amount of profits is also transferred. Then, after the approval of the annual report by the founders of the bank, account No. 70502 reflects the use of profit not distributed at the end of the year for the purposes specified by the founders (d-t account No. 70502, set account No. 10702, No. 60320, etc.).

Account No. 70302 is closed in correspondence with account No. 70502 (account No. 70302, account No. 70502).

In analytical accounting, personal accounts are kept by types of deductions, contributions, payments.

Thus, we will single out three time periods for the change in the item of profit.

1. At the end of the reporting period: the amount of profit is determined by closing accounts for accounting for income and expenses:

d-t count. No. 70301, set of accounts. No. 702;

d-t count. No. 701, set (h. No. 70301.

The credit balance on account No. 70301 is the profit of the reporting year (that is, the excess of the amount of income over the amount of expenses will be the financial result of the bank's activities).

2. After the submission of the annual report: the amount of profit of the reporting year is transferred to account No. 70302 “Profit of previous years” (account No. 70301, account No. 70302).

In the same way, the sums of balances on accounts for the use of profit are transferred (d-t account No. 70502, to-t account No. 70501).

3. After the approval of the annual report by the founders (shareholders) and the adoption of a decision on the distribution of unused profits of previous years, a record is made:

d-t count. No. 70302, set of accounts. No. 70502 and dr. No. 70502, set of accounts. No. 107, 102, 103, 104, 60320.

Bibliography

1. "Accounting in commercial banks" - E.P. Kozlova, E.N. Galanin.

2. "Bank accounting and operational technology" - K.G. Parfyonov.

3. INDICATION Ts.B. "On the reflection in the accounting of credit institutions located on the territory of the Russian Federation, certain operations for the accounting of fixed assets" dated July 12, 2000 No. 821-U

According to Appendix No. 10 to the Regulation of the Bank of the Russian Federation No. 302-P "On the rules of accounting in credit institutions located on the territory of the Russian Federation", fixed assets are a part of the property with a useful life of more than 12 months, used as a means of labor for the provision of services , management of a credit institution, as well as in cases stipulated by sanitary and hygienic, technical and operational and other special technical standards and requirements.

Fixed assets include weapons, regardless of cost, as well as weapons received by credit institutions for temporary use from the internal affairs bodies in accordance with Federal Law No. 150-FZ of 13.12.1996, as amended on 06.12.2011 "On Weapons" on lease rights.

Fixed assets also include capital investments in leased items of fixed assets, if, in accordance with the concluded lease agreement, these capital investments are the property of the lessee.

Signaling and telephony objects, regardless of the cost, if they are not included in the cost of buildings, during construction;

Books, regardless of cost.

The head of the bank has the right to set a limit on the value of items for their acceptance into fixed assets, for example, when accepting an object for accounting as a fixed asset in commercial non-credit organizations, the cost of the object must be at least twenty thousand rubles. Items below the specified limit are classified as inventories.

The unit of accounting for fixed assets is an inventory object, which is assigned an inventory number and opens a personal account in accordance with the requirements for personal accounts described in Appendix No. 10 to the Regulation of the Bank of the Russian Federation No. 302-P "On the rules of accounting in credit institutions located on the territory of the Russian Federation ". Analytical accounting of fixed assets is organized by object, according to personal accounts of items on inventory cards or inventory books 0489007, as well as in the journal of fixed assets 0489008. The numbers indicated on the items being recorded are put on the cards. The cards are placed in a card index according to groups of similar objects.

It is allowed to maintain group passport cards for several identical items purchased at the same time. The fixed asset register is not concluded at the end of the year and entries in it continue into the new year. A list of inventory objects assigned to financially responsible persons is drawn up for the places of operation of the facilities. The basis for filling out inventory cards or books are primary accounting documents (acts of acceptance and transfer of fixed assets, technical passports and other documents characterizing the state of the object, its purpose and procedure, operating conditions).

If one object has several parts, the useful life of which is significantly different, each such part is accounted for as an independent inventory object.

The receipt of fixed assets can be a result of construction (construction), creation (manufacture), acquisition and other receipts.

All types of fixed assets are reflected in accounting at their initial cost, which is determined for objects:

Contributed by shareholders (participants) to the account of a contribution to the authorized capital of the bank - by agreement of the parties.

Received free of charge - expertly or according to the data of the documents of transfer and acceptance of fixed assets, or at the market price.

Purchased for a fee - based on the actual costs incurred, including the cost of delivery, installation, assembly, installation.

Constructed - at actual cost.

The specific composition of the costs of construction (construction), creation (manufacture), acquisition of property (including tax amounts) is determined by the credit institution in accordance with the legislation of the Russian Federation, including regulatory legal acts of the Ministry of Finance of the Russian Federation.

Changes in the original cost are allowed upon completion, retrofitting, reconstruction, partial liquidation and revaluation of the object.

Property, plant and equipment can also be accounted for at the recovered cost, which arises as a result of the revaluation of property, plant and equipment carried out by a government decision.

The replacement cost is the cost of reproduction of fixed assets at a given time, that is, the acquisition or construction of objects based on current prices or the cost of manufacturing them in new conditions. Since, for example, in conditions of inflation, the cost of raw materials, materials, spare parts, and labor remuneration rates increase, any credit institution needs to create a source of financing to replace worn-out objects in a larger amount than their initial cost, respectively, when objects are sold, the selling value should increase.

The revaluation is carried out either through centrally established coefficients, or by direct conversion of the original value into the revalued one according to the documented market price. At the same time, the amount of previously accrued depreciation is recalculated. The revaluation result changes not only the initial value and the amount of depreciation of the object, but also creates a new source - additional capital on account 10601 "Property value increase during revaluation".

Banks may, no more than once a year - as of January 1 of the reporting year - revalue fixed assets at replacement cost by indexation or direct recalculation at documented market prices, in accordance with Article 40 of the Tax Code of the Russian Federation. The revaluation results are reflected in the accounting records in January.

It is allowed to maintain accounting records of fixed assets in whole rubles, but with rounding only upward. In this case, fixed assets are recorded in whole rubles, and the rounding amount in kopecks is credited to the income account.

For general accounting of fixed assets, the active account 604 "Fixed Assets" is used, which ensures the organization and accounting of the availability, movement of fixed assets in operation, stock, conservation, lease. The same account records land plots owned by a credit institution and other objects of nature management, as well as capital investments in leased fixed assets.

The debit of the accounts records the amounts of capitalized fixed assets in correspondence with accounts for accounting for capital investments, for accounting for additional capital for the amount of revaluation of fixed assets carried out in accordance with the established procedure, of the authorized capital for the value of fixed assets contributed to the payment of the authorized capital.

The credit of the accounts reflects the amounts of retired fixed assets in correspondence with the account for accounting for the disposal (sale) of property, with the account for accounting for the increase in the value of property during revaluation.

Accounting is carried out by groups of fixed assets formed on second-order accounts:

Account 60401 "Buildings and structures";

Account 60404 "Land";

Account 60405 "Provisions for possible losses".

As a result of operation, any object from the above fixed assets wears out, that is, it loses its technical and economic properties and physical qualities. The value expression of the loss of the specified properties by objects is called the depreciation of fixed assets.

Each bank, as the owner of fixed assets, must ensure the accumulation of funds (sources) for the acquisition and restoration of worn-out objects. This is achieved through depreciation deductions, which are included in the bank's expenses. The rates are annual, they serve as the basis for calculating the service life of the facility. If throughout the entire life of the object the amount of depreciation is the same (at a constant initial cost), then this type of calculation of depreciation is called linear. Depreciation is calculated from the next month after the month of capitalization on the balance sheet and ends from the next month after the month of disposal of the object.

Depreciation is charged "for full restoration", that is, it means not only physical, but also obsolescence of objects, which means that depreciation is charged on objects in operation and in stock (reserve).

The maximum amount of accrued depreciation (amortization) for each item must be equal to the book (initial) value of the item minus the balance of the revaluation fund for this item of fixed assets. For accounting and movement of the amounts of depreciation (depreciation) of fixed assets, account No. 606 "Depreciation of fixed assets" is used - passive. A credit balance means not only the amount of accrued depreciation included in the bank's expenses, but also its increase or decrease as a result of revaluation: debit turnover - write-off (decrease) of depreciation in connection with the retirement of fixed assets and revaluation, for a loan - depreciation and its increase at the time of revaluation. Depreciation is calculated monthly. Analytical accounting is organized by personal accounts.

Inventory cards and books must also record the fact of revaluation, that is, a record of replacement cost and depreciation. For credit institutions, the amounts of depreciation and amortization do not coincide, since depreciation is the amount that makes up the bank's expenses, and depreciation includes an additional amount obtained as a result of revaluation.

Depreciation is not charged for:

For objects of external improvement

Land plots and natural resources

Works of art, interior and design items, antiques.

Fixed assets received for free use.

Items worth below the established limit.

The head of the bank determines the methods of calculating depreciation and approves them by order on the accounting policy.

The property is disposed of from the credit institution as a result of:

Transfer of ownership, including during implementation;

Write-offs due to unsuitability for further use as a result of moral or physical deterioration, liquidation in case of accidents, natural disasters and other emergencies.

To determine the suitability of the property for further use, the possibility of its restoration, as well as to draw up documentation for the write-off of the property that has fallen into disrepair, a commission of the relevant officials is created in the credit institution. At the same time, the commission should include the deputy head of the credit institution, the chief accountant (accountant), a representative of the legal service, other specialists (by decision of the head) and persons who are responsible for the safety of property.

Analytical accounting of disposal is carried out on personal accounts, opened for each object.

For the purpose of accounting for retired fixed assets and the results from their retirement, account No. 612 “Retirement and Sale” is provided in the Chart of Accounts.

The debit of the account shall reflect:

The book value of the retired property in correspondence with the corresponding accounts for its accounting;

Disposal costs in correspondence with accounts for accounting for settlements with suppliers, contractors and buyers;

The amount to be paid in the event of an unequal exchange under an exchange agreement, in correspondence with accounts for accounting for settlements with suppliers, contractors and buyers, or the amount paid in correspondence with an account for accounting for funds.

The credit of the account shall reflect:

Proceeds from the sale of property, determined by the purchase and sale agreement, in correspondence with accounts for accounting for settlements with suppliers, contractors and buyers or for accounting for monetary funds;

The market price of property received under exchange agreements, in correspondence with the account for accounting for capital investments, if the property received is fixed assets, as well as the amount to be received in case of unequal exchange, in correspondence with accounts for accounting for settlements with suppliers, contractors and buyers;

Depreciation accrued on a retired item of fixed assets or intangible assets, in correspondence with depreciation accounts;

Payments not paid to the lessor in case of early return of the leased property to the lessor in the cases specified in the agreement in correspondence with the account for accounting for lease obligations.

When writing off property due to its unsuitability for further use on a personal account loan, the following are also reflected:

Amounts of compensation for material damage from shortages or damage to values, recovered from the guilty persons, in correspondence with the account for accounting for settlements with employees for wages, settlements with employees for accountable amounts or with an account for accounting for settlements with other debtors and creditors;

The amount of insurance compensation received or to be received from insurers in correspondence with accounts for accounting for settlements with other debtors and creditors.

A credit institution has the right not only to sell or purchase fixed assets, but also act as a lessor or lessee of an item of fixed assets.

In accordance with international standards, rent can be financial (leasing) and current.

A finance lease (lease) is a lease in which practically all the risks and revenues associated with the ownership of an asset are transferred to the lessee, while risks include obsolescence of the asset and negative consequences from the use of the leased asset, and income - an increase in the value of the leased asset.

Leased property is not depreciated by the lessor. The leased items transferred to the lessee are accounted for on the off-balance sheet account for the property transferred to the balance sheet of the lessees. The accounting of transactions related to the sale of financial lease (leasing) services and the determination of the financial result from them is made on the accounts for the accounting of the sale of leasing services.

Current lease covers any type of lease that is not a finance lease.

Property provided to the lessee for temporary possession and use or for temporary use is recorded on the lessor's balance sheet.

To account for the lease and lease of fixed assets, the following accounts are used:

Account 60401 "Buildings and constructions" - accounting of the book value of the transferred object of fixed assets for rent on the balance sheet of the lessor;

Account 915 "Leasing and leasing operations" (off-balance sheet), namely account 91501 "Fixed assets leased out" - this account takes into account the book value of the property leased by the leasing credit institution, or takes into account the book value of the property, leased from a lending institution-lessor;

Account 608 "Financial lease (leasing)", namely accounts 60804 "Property received in financial lease (leasing)", 60805 "Depreciation of fixed assets received in financial lease (leasing)" and 60806 "Lease obligations";

Account 603 "Settlements with debtors and creditors", namely account 60312 "Settlements with suppliers, contractors and buyers";

Account 613 "Deferred income", namely - account 61304 "Deferred income from other transactions."

Thus, the main accounting entries for accounting for the movement of fixed assets will be the following:

D 60701 - K 60311 (60312) - the contractual value of the acquired fixed assets.

D 60701 - K 60311 (60312) - the cost of delivery, installation and assembly of fixed assets.

D 60312 - KT 30102 - transfer of an advance payment in accordance with the construction contract.

D 60701 - K 60312 - acceptance of work performed.

D 60401 - K 60701 - commissioning of the facility.

D 60401 - K 70605 - receipt of an object of fixed assets free of charge.

D 60701 - K 60712 - accounting for the costs of delivery and bringing the specified objects to the state in which they are suitable for use.

D 60701 - K 61205 - accounting for the receipt of an object of fixed assets under an exchange agreement (this record is carried out simultaneously with D 61209 - K 60312.

D 60401 - K 10207 (10208) - receipt of fixed assets as a contribution to the authorized capital when creating a bank.

D 60401 - K 60322 - receipt of fixed assets as a contribution to the authorized capital with an increase in the authorized capital.

D 10601 - (70606) - K 60401 - the amount of the depreciation of the object of fixed assets.

D 60401 - K 10601 - the sum of the revaluation of the object of fixed assets.

D 70606 - K 60601 - depreciation.

D 10601 - K 60601 - revaluation of depreciation.

D60601 - K10601 - depreciation markdown.

D 60601 - K 61209 - write-off of depreciation upon disposal of an item of fixed assets.

D 91501 - K 99999 - lease of fixed assets (when the credit institution is the lessor).

D 60312 - K 70601 - rent is charged.

D 30102 - K60312 - rent received.

D 99998 - K 91507 - lease of an item of fixed assets (when a credit institution is a lessee).

D 70606 - K 60312 - accrual and transfer in favor of the lessor of rent.

D 60312 - K 30102 - transfer of the lease payment to the lessor.

D 91507 - К 99998 - return of the leased fixed asset to the lessor.

D 61209 - K 60401 - initial (replacement) cost of retired fixed assets.

D 61200 - K 60305 (60303, 60308,60311) - expenses related to the disposal of fixed assets.

D 61209 - K60309 - VAT accrual on sold, donated and exchanged fixed assets.

D 61209 - K 70601 - profit from disposal of fixed assets.

D 61008 - K 61209 - the cost of materials (spare parts) capitalized from the liquidation of the object of fixed assets.

D 60305 (60323) - K 61209 - the residual value of the shortage of a fixed asset.

D 60312 - K 61209 - proceeds from the sale of fixed assets.

D 70606 - K 61209 - loss from disposal of fixed assets.

Chapter 2 Operations and chart of accounts of accounting in banks

2.1 Bank operations

A credit institution is a legal entity that, in order to generate profit as the main purpose of its activities, on the basis of a special permit (license) from the Central Bank of the Russian Federation (Bank of Russia), has the right to carry out banking operations provided for by the Federal Law “On Banks and Banking Activities”. A credit organization is formed on the basis of any form of ownership as a business entity.

Bank is a credit institution that has the exclusive right to carry out in aggregate the following banking operations: attracting deposits of funds from individuals and legal entities, placing these funds on its own behalf and at its own expense on terms of repayment, payment, urgency, opening and maintaining bank accounts of individuals and legal entities.

A non-bank credit institution is a credit institution that has the right to carry out certain banking operations provided for by the Federal Law “On Banks and Banking Activities”. The permissible combinations of banking operations for non-bank credit institutions are established by the Bank of Russia.

Banking operations include:

1) attracting funds from individuals and legal entities in deposits (on demand and for a specified period);

2) placement of the said raised funds on its own behalf and at its own expense;

3) opening and maintaining bank accounts of individuals and legal entities;

4) making settlements on behalf of individuals and legal entities, including correspondent banks, on their bank accounts;

5) collection of cash, bills of exchange, payment and settlement documents and cash services for individuals and legal entities;

6) purchase and sale of foreign currency in cash and non-cash forms;

7) attraction of deposits and placement of precious metals;

8) issuance of bank guarantees;

9) making money transfers on behalf of individuals without opening bank accounts (except for postal orders).

A credit institution, in addition to the listed banking operations, is entitled to carry out the following transactions:

1) issuance of guarantees for third parties, providing for the fulfillment of obligations in cash;

2) acquisition of the right of claim from third parties for the fulfillment of obligations in cash;

3) trust management of funds and other property under an agreement with individuals and legal entities;

4) carrying out operations with precious metals and precious stones in accordance with the legislation of the Russian Federation;

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

6) leasing operations;

7) provision of consulting and information services.

The credit institution has the right to carry out other transactions in accordance with the legislation of the Russian Federation.

All banking operations and other transactions are carried out in rubles, and if there is an appropriate license from the Bank of Russia, in foreign currency. The rules for conducting banking operations, including the rules for their material and technical support, are established by the Bank of Russia in accordance with federal laws. In accordance with the license of the Bank of Russia to conduct banking operations, the bank is entitled to issue, purchase, sale, accounting, storage and other operations with securities that perform the functions of a payment document, with securities confirming the attraction of funds to deposits and to bank accounts, with other securities, operations with which do not require obtaining a special license in accordance with federal laws, and also has the right to conduct trust management of these securities under an agreement with individuals and legal entities.

A credit institution has the right to carry out professional activities in the securities market in accordance with federal laws. A credit institution is prohibited from engaging in production, trade and insurance activities.

2.2 Chart of accounts for accounting banks

The bank chart of accounts is a systematic list of synthetic accounting accounts.

Synthetic accounts are enlarged accounts of the first order (3 digits) and second order (5 digits), in contrast to analytical accounts - 20-digit detailed accounts.

The chart of accounts for accounting in banks is an integral part of the "Regulations on the rules of accounting in credit institutions located on the territory of the Russian Federation" of the Bank of Russia dated 05.12.02 No. 205-P. In addition, each bank, as part of its accounting policy, develops a working chart of accounts of accounting, in accordance with which this bank operates. The Plan has over 1000 synthetic accounts. However, real accounting entries are made only between analytical 20-digit personal accounts; between synthetic accounts - only as an abbreviation for educational, instructional and scientific purposes.

The Plan accounts are divided into 5 chapters.

Chapter A "Balance accounts". They include the main accounts that form the bank's balance sheet for core activities. The accounts of other chapters have either an auxiliary meaning (chapter B "Off-balance sheet accounts"), or reflect the accounting of some specific specific transactions that are not accounted for in the main balance. These include trust accounts - management of other people's property (Chapter B), urgent transactions - operations in the future (Chapter D), custody accounts - accounting for depository activities (Chapter E). Moreover, separate balances are drawn up for the accounts of all these chapters.

The balances of different chapters can be linked: bad debt is carried over from balance sheet accounts to off-balance sheet B; balances from the fixed-term accounts of Chapter D - to the main balance at the due date of the banking operation. Cash transactions on trust transactions are reflected simultaneously in both balance sheet accounts and trust accounts (Chapter B); trust transactions in securities - simultaneously in chapter B accounts and securities accounts (chapter E).

Balance accounts are grouped into sections: from the first to the seventh and begin with these numbers, a characteristic feature of the balance account of Chapter A is the first digit of the account in the range from 1 to 7. Balance accounts are grouped into first-order accounts (three digits = section number + two digits) and second order accounts (five digits = first order account number + two digits). Therefore, the second order count is read, for example, 405-02, with the allocation of the first order count - 405.

2.3 General characteristics of the accounting rules in banks

A credit institution develops and approves an accounting policy in accordance with the Rules and other regulations of the Bank of Russia.

Subject to mandatory approval by the head of the credit institution:

A working chart of accounts for accounting in a credit institution and its divisions, based on the Chart of accounts for accounting in credit institutions approved by the Bank of Russia;

Forms of primary accounting documents used for processing transactions, including forms of documents for internal financial statements, for which standard forms are not provided in the albums of the State Statistics Committee of Russia;

The procedure for settlements with their branches (structural divisions);

The procedure for conducting individual accounting transactions that do not contradict the legislation of the Russian Federation and the regulations of the Bank of Russia;

The procedure for conducting an inventory and methods for assessing types of property and liabilities;

The procedure and cases of changes in the value of fixed assets in which they are accepted for accounting (revaluation, modernization, reconstruction);

Limit of the value of items to be accepted for accounting as part of fixed assets;

Methods for calculating depreciation for items of fixed assets and intangible assets;

The procedure for attributing the cost of inventories to expenses;

Document flow rules and accounting information processing technology, including branches (structural divisions);

The procedure for monitoring ongoing intrabank transactions;

The procedure and frequency of printing out analytical and synthetic accounting documents. In this case, the balance, personal accounts on which operations were carried out (the operation was carried out), as well as statements (second copies of personal accounts) on client accounts are printed daily;

Other solutions required for organizing accounting.

In accordance with the Federal Law “On Accounting”, the head of the credit institution is responsible for organizing accounting and compliance with the legislation when performing banking operations.

The chief accountant of the credit institution is responsible for the formation of accounting policies, maintenance of accounting records, and the timely submission of complete and reliable financial statements. It ensures the compliance of the operations carried out with the legislation of the Russian Federation and the regulations of the Bank of Russia, control over the movement of property and the fulfillment of obligations. The requirements of the chief accountant for documenting operations and submitting the necessary documents and information to the accounting department are mandatory for all employees of the credit institution. Without the signature of the chief accountant or his authorized officials, settlement and cash documents, financial and credit obligations drawn up by documents are considered invalid and should not be accepted for execution.

The accounting of transactions performed on customer accounts, property, claims, liabilities, business and other transactions of credit institutions is maintained in the currency of the Russian Federation - in rubles.

The accounting of property of other legal entities held by a credit institution is carried out separately from material assets belonging to it by right of ownership.

The credit institution maintains its accounting records continuously from the moment of its registration as a legal entity until reorganization or liquidation in the manner prescribed by the legislation of the Russian Federation. A credit institution maintains accounting records of property, banking, business and other operations by double entry on interconnected accounting accounts included in the working chart of accounts of accounting. Analytical accounting data must correspond to the turnover and balances of synthetic accounting accounts. All operations and results of the inventory are subject to timely reflection in the accounting accounts without any omissions or exemptions.

In the accounting of credit institutions, current intrabank operations and operations for accounting for capital expenditures (hereinafter referred to as “capital investments”) are accounted for separately.

Compliance with the Rules should ensure:

Fast and accurate customer service;

Timely and accurate reflection of banking operations in the accounting and reporting of credit institutions;

Prevention of the possibility of shortages, unlawful spending of funds, material values;

Reduction of labor costs and funds for banking operations based on the use of automation tools;

Proper execution of documents originating from credit institutions, facilitating their delivery and use at the place of destination, preventing the occurrence of errors and the commission of illegal actions when performing accounting operations.

The chart of accounts of accounting for credit institutions has been developed taking into account the accumulated experience of the banking system in the Russian Federation, the established practice of banking in foreign countries. At the same time, accounting should be fully used for making management decisions, promoting profit, reducing financial and statistical reporting.

In the Chart of Accounts, second-order balance sheet accounts are defined as only active or as only passive.

In analytical accounting, paired personal accounts are opened on second-order accounts defined by the "List of paired accounts for which the balance can change to the opposite". It is allowed to have a balance on only one personal account from an open pair: active or passive. At the beginning of the business day, transactions begin on a personal account with a balance (balance), and in the absence of a balance, from an account corresponding to the nature of the transaction. If at the end of the working day a balance (balance) is formed on the personal account, opposite to the attribute of the account, on the passive account - debit or on the active - credit, then it must be transferred by the accounting entry on the basis of a memorial order to the corresponding paired personal account for accounting funds. If for some reason there are balances (balances) on both paired personal accounts, then it is necessary at the end of the working day to transfer the accounting entry on the basis of a memorial order the lower balance to the account with a large balance; at the end of the working day there should be only one balance: either debit or credit on one of the paired personal accounts.

In banking accounting, all property of a credit institution is divided into 3 categories:

• 1. Fixed assets (60401).
• 2. Intangible assets (60901).
• 3. Material stocks (610 (02, 08-11))

Each property item owned by the bank was paid for, i.e. the bank became the owner of this property as a result of expenses incurred (exception: property received by the bank free of charge). One of the main tasks of property accounting is the reflection in the accounting of operations to reimburse the bank's expenses in connection with the acquisition of various property objects. CBs are allowed to reimburse their costs for various objects of property by referring the amount of these costs to the current expenses of the bank, which are covered by its current income.

The process of reimbursing the bank's costs for fixed assets and nemat. assets are made by means of depreciation, i.e. the bank reimburses itself the costs gradually, in parts, during the useful life of the object.

Reimbursement of expenses for mat. stocks at their full book value are produced on the day of transfer of this property into operation (i.e. depreciation is not charged on material stocks).

The bank can become the owner of the property in the following ways:

• 1) Receipt of property in the ownership of the bank in the form of contributions to its charter capital.
• 2) Purchase (acquisition) of property objects.
• 3) Creation (construction) of property objects by the credit institution itself.
• 4) Transfer of property to the bank upon completion of the leasing operation, in which the bank is the lessee.
• 5) Obtaining property objects in ownership free of charge.
• 1) Accounting for mat. stocks in credit institutions.

• 1. From the bank's cash desk, the financially responsible person was given cash for the purchase of households in retail. inventory (financially responsible persons are those bank employees with whom an agreement on material liability has been concluded; only these employees can be given cash from the cash register for the purchase of any material values): Дт 60308 - Кт 20202 - 500.
• 2. The financially responsible person reported on the expenditure of the accountable amount, transferring the households to the warehouse of the bank. inventory in the amount of 500 and drawing up an advance report with the attachment of sales receipts: Дт 61009 - Кт 60308 - 500.
• 3. Part of the acquired households. inventory transferred to St. Petersburg for use (300): Dt 70606 - Kt 61009 - 300.
• 2) Accounting for fixed assets in credit institutions.

All material values ​​that the bank has are means of labor, i.e. they create the necessary conditions for the activities of a credit institution. Moreover, in the accounting they are divided into 2 categories of property: fixed assets and inventories.

The specified division is made depending on 2 factors:

• 1. service life (up to 1 year, more than 1 year).
• 2. the main factor is the cost per unit of the property.

The bank's management sets a value limit per unit of property, depending on which this object will be accounted for either as part of the OS or as part of the mat. stocks.

• 1) The Bank received ownership of fixed assets in the form of a contribution to the Criminal Code: Dt 60401 (A +) - Kt 10207 (P +).
• 2) The property of the bank was transferred to the objects of fixed assets at the end of the leasing operation, and of which the bank acted as the lessee: Dt 60401 (A +) - Kt 60804 (A-).
• 3) The bank received households free of charge. inventory and accessories: Dt 61009 (A +) (there may also be accounts 60401, 60901) - Kt 70601 (P-).

The cost of property received free of charge is reflected in the current income of the bank; if items of fixed assets or intangible assets are received, depreciation is not charged on them.

Accounting for transactions on the purchase (acquisition) of fixed assets.

The bank has the right to charge depreciation on an object put into operation from the month following the month of putting it into operation. Depreciation is charged until its total amount coincides with the book value of the item.

If the objects of property have been revalued and their book value has increased, then the amount of monthly depreciation is recalculated taking into account the revaluation made.

The bank purchases a specialized auto-collection vehicle.

• 1. An advance payment has been made for a collection vehicle purchased from a non-resident company. Prepayment in US dollars: Dt 60312 810 (A +) - Kt 30114 840 (A-) - 960.
• 2. A collection vehicle was received from the supplier: Dt 60701 810 (A +) - Kt 60312 810 (A-) - 960.
• 3.With cor. bills paid for the services of a transport company for the transportation of this car (10% of the cost of the object): Dt 60701 (A +) - Kt 30102 (A-) - 96.
• 4. The company paid for the services of preparing a cash-in-transit car for operation: Dt 60701 (A +) - Kt 30102 (A-) - 48.
• 5. According to the act, the car was accepted into operation by the bank's collection service and is reflected in the accounting as an asset belonging to the bank on the right of ownership (the book value of the object was formed according to the debit of the balance sheet account 60701): Dt 60401 (A +) - Kt 60701 (A-) - 1104.
• 6. Because the cash-in-transit car was put into operation in November 2007, then depreciation will begin on December 1, 2007. The useful life of the specified car is 3 years, thus, the amount of monthly depreciation deductions is 30.7: Dt 70606 (A +) - Kt 60601 (P +) - 30.7.

The book value of the object is 1140, the useful life is 3 years. Based on the book value and useful life of the object, the amount of monthly depreciation is charged: 1140/36 = 30.7: Dt 70606 - Kt 60601 - 30.7 monthly. To account for depreciation for this object, a separate personal account is opened on account 60601.

7. The car has been in operation for 1 year and during this time the amount of accrued depreciation was 368.4. Then the car got into an accident and could not be restored:

• 1. A retired OS object is written off - a car after an accident that cannot be restored:
• 1.1 A car is written off as an asset at its book value: Dt 61209 - Kt 60401 - 1104.
• 1.2 The depreciation accrued on the disposed car is written off: Dt 60601 - Kt 61209 - 368.4.
• 1.3 Recorded parts from a decommissioned car, suitable for use as a spare. parts: Dt 61002 - CT 61209 - 31.6.
• 1.4 The losses from the operation of this car are written off to the bank's expenses: Dt 70606 - Kt 61209 - 704.

• 2. The OS object is written off - a car in connection with its sale:
• 2.1 The book value of the sold car is written off: Dt 61209 - Kt 60401 - 1104.
• 2.2 The accrued depreciation on the sold car is written off: Dt 60601 - Kt 61209 - 1104.
• 2.3 The proceeds from the sale of this car are reflected in the accounting: Dt 30102 - Kt 61209 - 301.6.
• 2.4 Profit from the operation of this car is written off to income: Dt 61209 - Kt 70601 - 301.6.