Is a bank statement a primary document? Where can I get an account statement?

And carrying out transactions on it, has the right to receive an account statement or bank statement. However, if individuals do not have an urgent need to track the movement of their own funds, then this procedure is mandatory for organizations and individual entrepreneurs. So, today we will find out how long it is valid, what an account statement (eg credit card) looks like, and how to get it.

What is an account statement

An account statement is a banking document generated automatically for a certain period of time, which reflects the movement of funds of a bank client.

An account statement as an important document is discussed in this video:

Required details

The extract is a document of a strictly established form, which indicates the following mandatory details:

client account number;
date of the previous statement indicating the closing balance. It is also the opening balance on the current statement;
details of the documents according to which the movement of funds was made;
Number of correspondent account;
cash balance, which will be the opening balance for the next statement;
the amount of transactions on account debit and credit.

Certificate with account statement

Functions

And should receive bank statements on a regular basis. This is necessary because this document allows us to solve a number of issues:

Reporting. It is necessary, first of all, for your own use in order to correctly assess the movement of funds in the account. An extract will also be needed to compile and submit reports to third-party organizations (partners, banks, tax authorities) to confirm the actual state of affairs.
Evidence in court. If any conflict arises regarding the confirmation of a dubious transaction, a document certified by the bank will serve as proof of the payment or non-payment.
Accounting automation.
Comparison of information contained in the extract, with data from primary documents - receipt and expense orders.
Proof of erroneously debited funds from an account. In this case, the bank client must notify the bank about this situation within 10 days after receiving the certificate. Otherwise, the client will be deemed to agree with the account balance.

As a result, the main purpose of the statement is to organize regular monitoring of the movement of funds in the client’s account.

Peculiarities

Statements should not only be stored in the organization’s accounting department, but also processed by it in a timely manner. This means that the information contained in them must be immediately entered into a special accounting database upon receipt.
The bank is obliged to provide statements to clients on the basis of the “Regulations on the rules of accounting in credit institutions located on the territory of the Russian Federation.” This regulatory act establishes that the terms and procedure for the bank to provide statements from client accounts are regulated by the account agreement.

Receiving a document

Based on this legislative act, the bank has the right to provide statements to the client in the following forms:

electronic;
in paper form: through post office boxes or directly from the operational employee maintaining the account.

Electronic

When providing an extract in electronic form, the documents are signed with an electronic digital signature (EDS), which confirms that the certificate was received from the credit institution indicated in it.

The advantage for the client in receiving a statement electronically is that there is no need to appear at the bank. In this case, the client can always unscheduled check the account balance as of the current date. In addition, he has the right to change the service settings, which will allow him to receive statements at a time convenient for him.

To be able to receive statements online, the client must connect to Client Bank or Internet Bank.

Reflection of money received from customers in a bank statement in 1Described in this video:

On paper

However, many clients still prefer to receive statements at a bank branch. This is explained by the greater degree of clientele’s trust in paper documents certified in hand by employees of the credit institution.

In addition, there are no risks inherent in receiving a statement online, when communication channels with the bank can be intercepted by third parties. When contacting the bank, the client can also ask the employee questions that concern him. Therefore, this method is considered the most reliable.

However, when receiving a statement at a bank branch, certain documents must be presented so that the bank is convinced that the client is entitled to this. These documents are usually a passport and, if necessary, a power of attorney.

Important information

Based on the information provided, the bank employee will check the credentials of the person contacting him. In most cases, the chief accountant of an enterprise or individual entrepreneur contacts the bank to obtain statements.
As a rule, statements are stored in a special file cabinet and sorted by the end of the client’s account number. The statement generated by the bank is stored in the branch for four months, after which it is subject to destruction.
Upon receipt of the statement, the client must ensure that all necessary financial documents confirming the transactions are attached to it. These are payment documents such as, for example, payment orders or demands. These documents must be certified with a “cancelled” stamp.

Are current account statements and payment orders the primary documents?

Answer

Current account statements and payment orders are primary documents ( Civil Code of the Russian Federation and regulations of the Bank of Russia June 19, 2012 No. 383-P.)

Rationale

How to organize accounting of transactions on a current account

Transactions on the current account are reflected in accounting based on bank statements and attached to them ().

Bank statement

A bank statement confirms the movement of funds in the current account. The bank and the organization establish the frequency of its issuance in the bank account agreement. As a rule, the bank issues statements for each business day.

If the statement is printed on a computer, it does not contain stamps and seals of the bank, as well as signatures of responsible bank employees. If the bank employees compiled the statement manually or on a typewriter, then such a document must contain the signature of the bank employee maintaining the account, as well as the bank’s stamp.

Within ten days from the date of receipt of the statement, the organization must notify the bank in writing about the amounts, erroneously or from the account. If this is not done, the bank considers the account balance confirmed.

This procedure is established in section II of part III of the Rules established.

If the statement is lost, the bank may issue a duplicate to the organization. To do this, submit an application to the bank to receive a duplicate of the bank statement (Section II of Part III of the Rules established). The form of such an application is not legally established. As a rule, the bank establishes it in its internal bank rules. If the application form for receiving a duplicate statement by the bank is not established, fill it out in.

Types of settlement documents

To carry out transactions on a current account, the following types of settlement documents are provided:
– ;
– ;

All banking operations from an accounting point of view appear only when a corresponding primary document appears, drawn up in accordance with accounting requirements. No document - no operation, this is an accounting axiom.

Thus, primary documents are intended for processing transactions. Let's consider the classification of primary documents. It is convenient to divide them into cash, memorial and others. The appearance of the primary documents can be found in the appendices. Let's list them and consider their main purpose.

Cash primary documents are intended for processing cash transactions. The main cash documents are:

The announcement for cash deposits is intended to register the receipt of cash from legal entity clients to the bank's cash desk.

A cash check is intended for processing the withdrawal of cash by legal entities from the bank's cash desk.

A receipt order is intended to register the receipt of cash from individual clients to the bank's cash desk. Serves for processing both ruble and foreign currency payments (currency receipt order).

A debit order is intended for processing the withdrawal of cash by individual clients from the bank's cash desk. Serves for processing both ruble and foreign currency payments (currency debit order).

Memorial primary documents are intended for registration of non-cash transactions. Considering the banking and economic specifics of memorial documents, the number and variety are much greater than all others. Memorial means cashless. The main memorial documents are:

A payment order is an unconditional order to transfer funds from the payer to the recipient. Used for external payments in Russian rubles.

A memorial order is the simplest document that formalizes a non-cash transaction within a bank in rubles.

Both of these documents are often used in their consolidated varieties, when they formalize not one transaction, but many at once, for example, a consolidated payment order or a consolidated memorial order. This is how the latter processes a large number of banking transactions.

In addition to these documents, the following documents can also be used as primary documents:

A payment order is a type of memorial order that is used in transactions with unpaid payments located in the bank’s file cabinet (in off-balance sheet accounting).

A letter of credit is a conditional order to make a payment. The client defines the conditions, the bank checks their fulfillment and, if everything is fine, makes the payment to the recipient.

Payment request, collection order - an unconditional requirement to write off funds from the payer's account in favor of the recipient. Through these primary documents, the bank, on behalf and at the expense of the client, on the basis of settlement documents, carries out actions to receive payment from the payer. Payments for collection are carried out on the basis of payment requests, payment of which can be made by order of the payer (with acceptance) or without his order (in an unaccepted manner), and collection orders, payment of which is made without the order of the payer (in an indisputable manner).

Payment requests and collection orders are submitted by the recipient of funds (collector) to the payer's account through the bank serving the recipient of funds (collector). It is not often used in the practice of commercial banks, mainly when paying utility bills. Actively used in the Savings Bank system.

Loan documents - intended for processing the issuance/repayment of loans in cases where the documents described above (memorial order, payment order) are not used. For example, an order from bank management to issue a loan can act as a direct primary document.

Messages from payment and trading systems - also used as primary documents. We are talking, first of all, about messages from the SWIFT system, which is used mainly for conducting various settlement transactions in foreign currency. For example, an analogue of a payment order in foreign currency is the message MT103 (client transfer). Also the basis for carrying out transactions are messages from card payment systems (VISA, MasterCard, American Express) and trading systems (RTS, Reuters, Bloomberg).

Various statements are designed to reflect group transactions, for example, a statement of interest accrual. They are primary documents and do not require the creation of other documents; in essence, they are a type of consolidated memorial orders.

Money documents

In addition to the bank statement, this also includes:

cash orders – both incoming and outgoing;
checks;
receipts for depositing money;
transfers receivable;
gasoline coupons;
stamps.

Cash documents can be of two main types:

granting their owner the right to receive certain amounts of money or exercise other rights upon presentation in the future (for example, a check);
confirming monetary or commodity transactions already made at the cash desk of a business entity or on an account opened by a credit institution.

Bank statement concept

- this is the document:

that is an exact copy of the financial institution's records of the account;
having a financial nature;
displaying the income and expenditure of the client’s own funds;
issued to him by the service department in his hands, electronically or sent by mail daily or during another established reporting period.

The following must be attached to this document:

documents received from counterparties that served as the basis for the movement of money - crediting or debiting;
papers issued by the institution.

Acceptance and issuance of cash, transfers to the account are carried out by the credit institution on the basis of certain documents, for example:

settlement check;
payment request or order.

Bank statements do not have the same appearance due to differences in the technology used. However, a bank account statement should always display the established set of details:

twenty-digit account number;
date of the previous statement, equity balance at the time of its formation;
details of supporting documents that served as the basis for banking transactions;
purpose of payments made;
to whom money was transferred or from whom money was received;
debit and credit amounts;
The rest of money.

Features of document formation

Because the account is a checking account, the financial institution holds money that belongs to the client. Therefore, it is considered a debtor and displays the balance as its own accounts payable. Wherein:

the client’s personal account for a credit institution is passive;
crediting and the balance of money in the bank statement is displayed for the loan;
funds written off are visible as a debit, since from the point of view of the financial institution, the fact of a transfer from the account reduces its debt to the client.

A bank statement is a complete analogue and a complete replacement for the analytical accounting register. Financial settlement documents attached to the bank statement are canceled with the appropriate stamp.

If, due to the fault of the client, a write-off or crediting occurs by mistake, the funds must be transferred to account 63 “Settlements of claims”, and the credit institution is immediately notified of this fact in order to make changes. The financial institution makes the necessary corrections in the subsequent document.

Checking your bank statement

Must be made on the day of issue. To do this, the accountant performs the following actions:

selection and attachment of all supporting documents that served as the basis for mutual settlements;

the most thorough reconciliation of all entries in the bank statement with the primary financial documents attached to it, which makes it possible to identify uncredited or over-accrued amounts, unmade or over-paid payments, or reliably establish full compliance with the basis documents;

if errors are detected, immediately report this fact to an authorized representative of the financial institution;

affixing codes of accounting accounts corresponding to 51 “Current Account” opposite the corresponding amounts in the fields of the bank statement;

indication on the supporting documents of the serial number of their display in the statement.

These actions are carried out for the purpose of:

automation of accounting work;

generation of reference information;

passing possible checks;

archiving and subsequent storage of financial documents.

Legal regulation

Article 9 of the Federal Law on Accounting dated November 21, 1996 No. 129 establishes that operations carried out by an institution must be supported by evidence. This provision, like the law as a whole, does not establish a clear list of supporting documents. However, the fact that bank statements are one of them is undeniable. Bank statements on the current account are primary accounting documents, and accordingly:

serve as the basis for accounting and tax accounting;

have evidentiary force if they are drawn up in the prescribed form and contain the mandatory details established by clause 2 of article 9 of Federal Law No. 129;

The institution is obliged to make copies of them on paper at its own expense:

for other participants in business transactions;

at the request of tax and other regulatory authorities, courts and prosecutors.

The Federal Law on the activities of banks dated December 2, 1990 No. 395-1 established, among other things, the obligation of financial institutions:

carry out and document calculations according to the norms, standards and forms established by the Central Bank of the Russian Federation (Article 31);

store information about completed banking transactions in electronic databases for at least 5 years, and also ensure the ability to access the specified information as of each individual operating day (Article 40.1).

Doubts about electronic statements

Is a bank account statement required to be printed? This question is a cornerstone for many accountants whose enterprises have implemented an electronic document management system, for example:

1C accounting system;

“client-bank” with a credit institution and one of the existing systems - with tax and regulatory structures.

The situation is aggravated by many factors:

Regulatory:

there is no legal provision that would directly prohibit or permit the storage of a document in electronic form;

The general rule of Article 9 of Federal Law No. 129 applies, according to which a business entity, at the request of an authorized official, is obliged to produce and provide primary documentation for verification at its own expense.

Actual:

when switching to an online service system, banks are massively refusing to issue statements, offering clients, if necessary, to print and certify them themselves;

electronic document management is usually implemented by medium and large institutions, many of which have not one, but several current accounts, through which more than 100 transactions are carried out daily - paper statements have the appropriate length;

the rules for storing these documents require that supporting documents be attached as attachments, which in most cases will also have to be printed; all this heap of papers needs to be stapled and stored, and this means extra costs for office supplies, archive maintenance, and employee wages.

Contents of legal requirements regarding paper and electronic documents

Clause 7 art. 9 Federal Law on Accounting No. 129 allows for the preparation of primary documentation on computer media.

Art. 93 of the Tax Code of the Russian Federation establishes that if the documents requested from a business entity are drawn up in the proper form and certified with an electronic digital signature, he has the right to send them to the Federal Tax Service via digital communication channels. The tax inspector may also request a paper copy only if the specified requirements regarding registration are not met. In addition, the Tax Code:

does not require storing information confirming business transactions exclusively on paper;

does not contain a procedure for submitting bank statements by taxpayers to the territorial tax office;

establishes the need, in situations not directly regulated by it, to apply the requirements of banking legislation in a subsidiary (additional) manner (Article 11 of the Tax Code of the Russian Federation).

the personal account belongs to a specific person;

purpose of the account (for example, transit, deposit).

In accordance with these Rules, information regarding personal accounts is printed in the prescribed form in two copies:

the first is to be kept in the accounting department of the financial institution;

the second is , and is intended to be handed over to the client or sent by mail.

A bank account statement is provided to the client on paper. The client-taxpayer, upon requests from regulatory authorities, is obliged to provide paper bank documents with correctly completed details and a stamp of the financial institution, which confirms their validity.

The Federal Law on Electronic Signatures dated 04/06/11 No. 63 established that digitized files signed with an electronic signature are recognized as electronic documents, the legal value of which is equal to a hand-signed paper document, unless the Federal Law stipulates otherwise. Noteworthy are the letters from the Ministry of Finance explaining the possibilities of submitting electronic banking documents, although they are not regulations.

Legal policies and regulations are gradually moving towards computerization of financial and tax reporting. This is evidenced by the fact that every year the state is expanding the circle of persons required to submit reports to the Federal Tax Service and extra-budgetary funds in electronic form. Today, the question of whether a bank statement from a current account can be in digitized form clearly implies a positive answer.

The absence of printed statements gives the document flow some specificity. With paper accounting, bank statements with paper invoices attached to them, issued by counterparties for payment, must be filed and transferred for storage. Electronic or mixed document flow presupposes, accordingly, the existence of a digitized archive. However, this process is subject to proper registration by local regulations (manager’s order, regulations, instructions), and archival files must be certified.

Not only people fail, but also technology. The server or hard drive may fail. There is one more issue - organizational. The peculiarity of the “client-bank” system is that in the event of a reorganization of a bank branch (enlargement or, on the contrary, separation), as well as the liquidation of a branch and the transfer of a client for service to another, the “old” documents will disappear from access. Therefore, you need to take care of regular (ideally daily) archiving of data to external media.

The organization is expected to ensure that this data is retained for a sufficiently long period of time. They can be requested at any time not only when checking the account owner, but also to analyze the work of the counterparty. As already noted, in accordance with Art. 40.1 dated December 2, 1990 No. 395-1, financial institutions are required to save data on transactions performed for 5 years. Organizations can rely on this period or on the general limitation period - 3 years.

It must be remembered that a bank statement may always be required for your own needs or to be provided to the tax authority for the purpose of conducting an on-site or counter audit. Therefore, whether paper or digital documents, they should always be at hand and organized into an easy-to-find system.

Bank statement is a financial document issued by the bank to the client, reflecting the status of the account and the movement of funds on it for a certain period of time.

Article 9 of the Federal Law “On Accounting” dated November 21, 1996 No. 129 determines that operations performed by an enterprise must be supported by evidence. This proof is a bank statement.

The document must be kept at the enterprise and financial institution for at least 5 years and presented to representatives of regulatory authorities that verify the company's accounting.

Bank statement from current account

A bank statement from a current account is a primary accounting document that demonstrably displays banking transactions performed and the movement of funds in the account.

The accounting procedure allows for the receipt of bank statements on paper or electronically. The Federal Law "On Electronic Signature" dated 04/06/11 No. 63 determines that digitized files signed with an electronic digital signature are recognized as electronic documents equal in legal value to a certified paper document.

Maintaining bank statements

Based on bank statements, the company's accountant can compare accounting data with transactions carried out by the bank. The verification must be carried out on the day the document is issued. If discrepancies are detected, the accountant must notify the bank. The extract is stored in the archive of the enterprise and serves as evidence of settlement transactions during various inspections by regulatory authorities. Having received the statement, the accountant usually posts the data into the accounting program.

Preparation of bank statements

The preparation of bank statements is not regulated by standards. The document must contain:
- Name of the bank;
- requisites;
- stamp and signature of an employee of the financial institution;
- date of issue of the bank statement;
- Document Number;
- amounts of debit and account entries;
- account balance at the beginning and end of the period and other information.

Attached to the bank statement are documents received from counterparties and which served as the basis for the movement of money, as well as papers issued by the credit institution.

How to get a bank statement

Financial institutions have a certain procedure for issuing bank statements. This usually occurs at the designated time on the day following the calculated one. The first copy of the document is issued to clients free of charge. If it is necessary to obtain a bank statement again, the credit institution may require payment for its services. At the client's request, the document can be received electronically. Responsibility for receiving statements rests with the bank client.

Storage of bank statements

The bank statement is prepared in two copies. The first is issued to the client, and the second is stored in the archives of the financial institution. All statements not received by clients are stored in the bank for 4 months and then destroyed. Information is stored in electronic databases of credit institutions for 5 years. Upon written request from the client, data is extracted from the archive, printed and issued on paper.

Advice from Sravni.ru: When concluding a contract for banking services, the client should pay attention to the procedure for issuing bank statements.

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