The basis for compiling bank statements is. Bank statement

The article will cover the main points regarding account statements. Why the document is needed, where to get it and how to get it - further.

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The activities of an organization or individual entrepreneur involve the implementation of financial transactions.

It is possible to obtain a statement from the bank that reflects the flow of funds. What does it look like, how to get it and what is needed for it?

What you need to know

Cash discipline is observed in any organization. A bank statement is a document that:

• is a similar copy of the financial organization’s information about a specific account;
• is of a financial nature;
• displays the inflow and outflow of funds;
• issued by bank employees personally to the client;
• may be in electronic or paper form.

Documents of counterparties (credits, write-offs) and documents prepared by the enterprise must be attached to this document.

The bank account statement is always different - it depends on the technology used. However, the current account always contains the following data:

• number consisting of 20 digits;
• date of last statement;
• The rest of money;
• details of documents confirming banking transactions;
• purpose of payment;
• accounts of counterparties to whom money is received or from which it comes;
• the amount of debit and credit.

The bank statement will be ready within 3 days from the date of submission. Some banks provide the document within several hours. The statement is valid for one month.

The statement indicates the date, document number and type of transaction, codes of the bank and account owner. Upon issuance, the accountant is obliged to check the compliance of the data in the statement with the transactions performed.

Features of compilation:

It happens that due to the client’s fault, money is written off or credited incorrectly. In this case, they are transferred to account 63, called “Settlements for claims”.

The credit institution must be notified to make changes. The document displays corrections.

The check proceeds as follows:

1. Documents that serve as the basis for recalculation are selected and attached.
2. A thorough check of the entries in the statement is carried out to identify erroneously credited funds and the correctness of the payment.
3. If errors are detected, a representative of the financial institution is notified.
4. Account codes are entered.
5. Highlighting the serial number on documents and displaying them in the statement.

Data verification and processing is carried out by an accountant on the day the document is issued. These actions are aimed at:

• monitoring the movement of finances;
• automation of accounting work;
• generation of information for references;
• passing the test;
• storage of documents.

Adviсe:

There are also nuances:

• the extract must be prepared in two copies - for the client and the organization;
• there are no signatures or stamps on the printed statements;
• Only the account owner has the right to change the issuance procedure.

Basic definitions

Purpose of the document

There are many purposes for which an extract may be needed. The main ones:

Thanks to a bank statement, you can track the crediting of finances, expense transactions and bank commissions for certain services.

A statement is generated for each account, so you can apply for it on any day. For individuals, an extract may be needed when closing an agreement.

This confirms the fulfillment of obligations to the credit institution. The statement confirms that the account is closed and there are no claims against the client. It may also be necessary for those who have arrears with the bank.

Some embassies require when applying for a visa to check a person’s solvency and ensure financial stability.

Current standards

• there is no need to store data confirming transactions in paper form;
• There is no uniform procedure for providing statements by tax payers.

According to the rules for conducting accounting by banks, which were approved by the Central Bank (March 26, 2007), banking transactions of clients are carried out on a personal account.

The information is printed in several copies - for the financial institution and the client. In the second case, it is issued in paper form.

Procedure for receiving an account statement

At the client's request, the bank must issue a statement for any period of time.

It is possible to receive an extended statement, which, in addition to basic data, contains information about the name of the counterparty company and the basis for making the payment.

The Bank has established the following rules governing the procedure for providing a document:

• the statement does not need to be certified with a stamp or signature of the bank manager. If it is necessary for submission to the tax authorities, then a stamp is required;
• if the statement is lost, the bank issues a duplicate (for a fee);
• available for any type of account.

Bank clients are interested in the question of where to get a statement. There are many options, the easiest one is to visit the bank. To do this, you will need a passport and an account opening agreement.

Another option is to submit notifications by mail or via the Internet. In this case, obtaining the document is free.

If the account is attached to the card, you can receive a statement through an ATM. The only negative is that data is provided only for the last week, the service is paid.

To do this, you need to insert the card and dial the PIN code, select the “get statement” item in the menu.

Using the paid Internet banking service, you can receive your statement anywhere. You need to go to your personal account, select the required item and enter the reporting period. Next, print out the information.

To obtain an extract from a personal account, people can contact specialized centers that provide government services.

If the locality is small, you can visit the local administration. A citizen must provide a passport, application and documents that confirm the right to an apartment or house.

When checking documentation, the specialist must:

• identify the person;
• check the applicant's credentials;
• check documents for compliance with legal requirements;
• establish the purpose of the appeal.

Once the application is accepted, it is registered and a number is issued. The extract is handed over under the signature of the applicant. In case of refusal to issue a document, the reason must be explained.

Sending a request to the bank

To receive a current account statement, you must submit a request. There is no exact form, but there are data that must be indicated. First, you must provide the full name of the bank.

For individuals and individual entrepreneurs, it is mandatory to provide personal information – full name, residential address.

For legal entities - name of the organization and location. This data is indicated at the top right, on an A-4 sheet.

The main text must contain the reason for the request, deadlines for submission. You can also link to an article that guarantees the issuance of the document. Then sign and date it.

According to the calculated

The current account statement must contain the following items:

• account number for transferring funds or source of their income;
• date of the last statement and account balance at that time;
• serial number of the document on the basis of which the movement of funds occurs;
• account code;
• debit and credit balance.

By financial personal account

A financial-personal account can be opened for any apartment or house, regardless of the size of the living space and the type of property - private or municipal.

A bank statement from a current account is the most important financial document that demonstrably reflects the banking transactions performed and the movement of funds in the account.

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:

1. selection and attachment of all supporting documents that served as the basis for mutual settlements;
2. 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;
3. if errors are detected, immediately report this fact to an authorized representative of the financial institution;
4. affixing codes of accounting accounts corresponding to 51 “Current Account” opposite the corresponding amounts in the fields of the bank statement;
5. 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:

1. serve as the basis for accounting and tax accounting;
2. 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;
3. 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:

1. there is no legal provision that would directly prohibit or permit the storage of a document in electronic form;
2. 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:

1. when switching to an online service system, banks are massively refusing to issue statements, offering clients, if necessary, to print and certify them themselves;
2. 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;
3. 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:

1. does not require storing information confirming business transactions exclusively on paper;
2. does not contain a procedure for submitting bank statements by taxpayers to the territorial tax office;
3. 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).

1. the personal account belongs to a specific person;
2. 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.

A bank statement can be used by legal entities that have current accounts, as well as individuals who have a correspondent, credit or current account with a financial institution. Using the statement, you can easily track all movements on the account.

A bank statement is a document that reflects the status of a client’s account, as well as the movement of money in this account for a certain period. That is, it is a copy of the information on the client account. The statement is prepared by the bank and issued to the client; it can reflect information on any account of the company.

This document allows you to clearly see:

• money transfer;
• expense transactions (payments made);
• commissions written off by the bank for services provided.

For all accounts on which movement occurred, the bank generates statements daily. The client has the right to contact the bank for statements at any time.

The enterprise must have a cash book (for any taxation). In it, the accountant notes information about all cash documents (receipts, expenses). Bank statements confirm the amount of expenses and revenue of the organization, and taxes are calculated according to their data.

The extract must be completed in accordance with all requirements. It must necessarily contain the following information:

• name of the sending bank, details (BIC, correspondent account);
• name of the bank account holder;
• customer account number for which the statement is made;
• date of registration of the last statement, the outgoing balance for it (it is the incoming balance for this statement);
• list of operations performed;
• outgoing account balance at the time of statement generation;
• amount of debit/credit turnover.

For each operation you must indicate:

• date of its holding;
• type of operation;
• income and expense (amounts are reflected in debit, credit);
• number and date of the accompanying document according to which money was written off or credited;
• BIC of the receiving bank;
• settlement account of the recipient of funds and the payer.

Reflection of the movement of funds occurs “mirror” with the way information is recorded at the enterprise. The “Credit” column indicates the receipt of funds (the last amount will reflect the balance as of a specific date), and the “Debit” column reflects expenditure transactions (all write-off amounts).

The extract submitted to the regulatory authorities must be certified by the bank's seal and the signature of the bank's responsible employee. If the document is used for other purposes, it does not need to be certified.

The extract is issued together with supporting documents (they are canceled with the “cancelled” stamp; if they are not there, postings cannot be made). This could be a memorial order, a payment order, etc. These documents are issued for each amount posted to the account.

Sberbank has the largest branch network in Russia and a wide network of correspondent banks abroad. Therefore, many legal entities open an account with this institution. An extract from Sberbank can be issued at the branch using Client-Bank.

Only the employee of the enterprise who is entrusted with these powers can receive a bank statement. The list of authorized persons is compiled by the manager together with the chief accountant.

Typically, this function is entrusted to an accountant. He receives bank statements and checks the presence of each accompanying document; verifies the amount indicated in the document and in the statement. For convenience, you can write a corresponding account next to each transaction (useful when making transactions).

Next, the verified statements are entered into the enterprise’s automated cash flow accounting system (this must be done on the day they are received). The accountant posts separately for each transaction, applying the “double entry” rule. The wiring will involve a corr. account 51 (bank account) and another account (depending on the type and purpose of the operation).

A bank statement, filled out in accordance with all the rules, can also be useful for individuals. faces. When closing a loan agreement, a statement indicating a zero debt balance confirms the full fulfillment of the client’s obligations to the bank. This document is considered confirmation that the account is closed and the bank has no claims against the borrower. If misunderstandings subsequently arise and some disputed debt arises, you will be able to provide an extract in your defense in court.

The statement will also be useful for those who have arrears with the bank. It will display all payments, as well as withheld fines and penalties. If this document, together with the loan agreement, is taken to Rospotrebnadzor, the amount of the debt can be recalculated in the form of a letter of recommendation (fines and penalties will be counted as debt write-off). Those. This will not be a legally binding document, but the court will usually take it into account when considering credit cases.

Sometimes an extract is required to confirm transactions. For example, a person made a payment online, but the money did not reach the recipient. Then, to clarify at what stage the failure occurred, you will have to confirm that the amount was sent from the payer.

You may be asked for an account statement at the embassy to obtain a visa. It confirms a person’s solvency, his level of income, and financial stability. There is no standard form for this document; it is drawn up according to the bank’s model.

For debit card holders, the statement can be useful for monitoring the current balance of money. In the document you can see all the commissions debited from the account, cash deposits, interest credited to the balance, all expense transactions (transfer of funds, replenishment of a mobile phone, etc.).

To receive a statement, you should visit a bank branch and write an application. The document will be given to you with the bank’s seal and signatures of the responsible persons. Many Finnish institutions give the client the opportunity to independently generate a statement in their personal Internet banking account.

Having selected the account for which the client wants to view the movement of funds, click on the “Generate statement” or “Statement” button. The screen will display all transactions performed for the specified period (for example, a month, 3 months, etc.). This statement can be printed; its only drawback is the absence of a bank seal and signatures. Those. it has no legal force. And for personal purposes it can be used.

An Alfa-Bank statement can be generated in the Alfa-Click service. In the “Internet Banking” block there is a link “My Accounts”. The “Funds Blocked” column displays information on transactions (total amount of expenditure transactions) for which supporting documents have not yet been received. This money has not been debited from the account, but is only blocked for now. The table below reflects all transactions on the account from the moment it was opened. To view the movement of funds for a certain period (for example, a month), use the “Account Statement” link (it is located on the left). After specifying the time interval, click "Show".

At the Bank of Moscow, a statement can be obtained at a branch, in the Web Banking Internet service, as well as at terminals and ATMs.

• write an official letter to the bank asking for an extract;
• register your application as entering the bank, your copy must be stamped and signed;
• write a pre-trial claim to the bank if you have not received a response or have been refused;
• go to court with a claim if your issue is not resolved amicably.

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.

In the process of carrying out their functions, banking institutions perform a huge number of different operations. Only with proper organization of accounting and operational work can banks perform the functions assigned to them. Banking accounting is an integral part of the national economic accounting system. The timeliness and correctness of individual operations depends on its setting and correct management. In addition, this is reflected in the accounting status of the enterprises and organizations served, because The bank provides relevant clients with statements of personal accounts.

One of the principles of accounting, including banking, as part of a unified system of national economic accounting, is the mandatory presence of a document on the basis of which the corresponding operation is performed.

Document - a Latin word. It means proof, evidence.

Banking documentation is a set of documents containing the necessary data for registration and accounting of individual transactions, as well as confirming their legality.

So, therefore, the document used by the bank must:

• Be the basis for performing a certain operation, confirming its legality;
• It must contain all the necessary data and information about the nature of the content of the operation.

As already noted, banking institutions perform a large volume of various operations. This places special demands on the construction of banking documentation. The forms of these documents must be adapted to accounting automation, which is achieved through standardization and unification of document forms. Standardization means the construction of document forms for certain operations using uniform samples. Unification means the maximum reduction in the number of such samples and the forms they combine.

The forms of documents that economic authorities submit to banking institutions are included in the unified system of monetary and settlement documents. The use of a unified system of monetary and settlement documents greatly facilitates the work of bank employees in processing documents and makes it possible to make wider use of computer technology.

For some transactions, for example, emission transactions, documents of specific forms are used (to formalize the issue or withdrawal of money from circulation, etc.). Standard forms are used to prepare documents. They are produced by printing (for example, payment requests, payment orders, etc.).

Cash settlement documents can be drawn up on electronic computers. But the location of the data in them must correspond to the standard form of the document used to complete this operation.

In order for documents to be used to perform certain operations, they must have data disclosing the content of these operations, i.e. they must have the appropriate details. The main details used in the bank are regulated by the Regulations on Payment Documents. This provision also provides for the rules and deadlines for the preparation of documents, and the responsibility of the employees who signed them.

Standard documents contain the following basic details:

1. Name of the document (payment request, payment order, etc.);
2. Document form number;
3. Document number and date of its preparation;
4. Name and location of the hozogran, receiving funds and the bank servicing it;
5. Name and location of the client receiving the funds and the bank serving him;
6. Account numbers of clients participating in this transaction;
7. Contents of operation;
8. Transaction amount;
9. Codes for processing information on computers;
10. Signatures of the client’s officials who compiled the document and its seal;
11. Signatures of the relevant bank employees.

Document numbers can be printed (for example, on checks) and affixed by clients and bank employees. The documents have strictly unified standards in content, placement and completion of details. This is extremely important for control and machine recording of transactions.

The right side of the front side of the document contains the data required to be entered into the computer. Document forms are usually filled out by machine. Some documents must be completed by hand and must comply with certain requirements (for example, cash checks). The documents on the basis of which transactions will be carried out must have an account assignment, i.e. they indicate the account numbers for which the amounts are reflected. Account assignment is an accounting entry to accounts.

In order to reduce the complexity of processing transactions and avoid duplication in paperwork, the bank uses the documents submitted by clients to the maximum extent possible. This leads to a reduction in costs associated with paperwork. For example, certain parts of advertisements for cash contributions remain with the cashiers of the cash registers and are passed on to responsible executives and clients.

Clients are provided with document forms produced by printing, either by the bank (for example, announcements for cash deposits) or order forms from a printing house according to forms provided by the bank. For banking institutions, document forms are produced centrally. Documents can be drawn up by enterprises and organizations, i.e. clients. In this case, they are called client (payment requests, orders, etc.).

Some of the documents are prepared by banking institutions. Such documents, called banking documents, include advice notes, memorial orders, incoming and outgoing off-balance sheet orders, etc.

Based on the nature of the transactions reflected, monetary settlement documents are divided into three groups:

1. cash;
2. memorial;
3. off-balance sheet.

Cash documents include such documents that document cash movements, i.e. their acceptance or issue from the bank's cash desk. Accordingly, these documents are divided into receipts and expenses.

Cash receipt documents include:

1. announcements for cash deposits at bank cash desks;
2. cash receipts.

Expenditure cash documents include:

1. cash checks;
2. expense cash orders.

Announcements for cash deposits are used in cases where clients deposit cash at bank cash desks for settlement, current and other accounts. Depending on the form of payment and the cash depositor, various forms of advertisements are used. These forms differ in details and number of copies. Announcements for contributions to the budget of taxes and other payments must contain data on budget classification, etc.

When collecting money, forwarding statements are used. In addition to the details of the advertisements, they contain a banknote inventory of the money. When accepting cash, the bank issues a receipt to the depositor. It can be issued on a separate form or on a separate part of the form. Cash receipt orders are used less frequently. For example, when a bank performs an emission operation - releasing money into circulation. Banknotes and coins, on the basis of special permissions, are transferred from the reserve funds of banknotes and coins to the working cash desk of a bank institution.

Cash check

The main expense cash document is a cash receipt.

Cash check- is a written order of an enterprise or organization, i.e. the owner of the bank account about the payment of the amount specified in the check to the check holder, in other words, to the bearer of the check. Checks are issued on special forms, which are strict reporting forms.

Cash expense orders are used when paying pensions, transfers, issuing money for wages to bank employees, amounts for travel expenses, etc.

Memorial documents are the most numerous group of documents. They are used mainly for non-cash transfers of funds from one bank account to another.

Memorial documents are prepared by both clients and the bank. The main client documents are: payment orders, settlement checks, registers of payment requests and checks, applications for issuing a letter of credit, for issuing check books and others.

Memorial documents drawn up by the bank include memorial orders (previously they also included advice notes for mutual interbank settlements). A payment request is a settlement document containing a request from the supplier (recipient) to transfer funds to him through the bank from the payer’s account for shipped inventory items or specified services. Payment requirements are applied in the form of acceptance in local and non-resident settlements.

Payment request forms are also used in other cases. In particular, they compile registers of shipping documents presented by suppliers for payment using open letters of credit, collection orders for executive documents, etc.

A payment order is an order from the payer to his bank to transfer the amount specified in it from his account to the account of the recipient of funds. Accounts of settlement participants can be located either in one or in different same-city or non-resident bank institutions. Payment orders are used when paying for inventory, services rendered in one-city and non-resident turnover and for non-commodity obligations. Instructions are especially widely used for non-commodity obligations (payments to the state budget, transfers of funds for capital construction, to enterprise funds, etc.).

Payment check

Settlement check - unlike a cash check, it is used only for transferring funds from one account to another by bank transfer. These checks will not be cashed.

Settlement check - a settlement document-instruction from the drawer of the check to his bank to transfer the amount specified in it from his account to the account of the bearer of the check or check holder.

The relevant topics of the course will examine in detail the various types of memorial documents issued by enterprises and organizations. Advice for interbranch settlements has traditionally been a banking document. This is an order given by one bank institution to another to carry out the operation specified in it. For example, a bank serving a payer, having written off the payment amount from the payer’s account on the basis of a settlement document, instructs a non-resident bank serving the supplier to credit the amount to his account. Until 2002 the advice note was drawn up by the Central Bank (Settlement Center) on behalf of the commercial bank.

A memorial order is a document drawn up by a bank institution, which describes the accounting transaction being performed and indicates the correspondence of the accounts affected by it. For example, if a payment request is partially paid due to insufficient funds from the payer, the bank issues a memorial order.

Off-balance sheet documents that are banking include incoming, outgoing and incoming and outgoing off-balance sheet orders. All documents reviewed are of great control value. Therefore, banking institutions must ensure their strict safety. Responsibility for the correct storage of documents rests with the head of the bank institution and the chief accountant.

But before documents are sent for storage, they need to be systematized and formed into special folders. This should be done in such a way that if, for example, claims from a business entity arise or upon receiving a request from another institution, bank, during an audit, etc. it was possible to quickly and easily find the relevant document. Banking institutions have established a special procedure for generating documents.

In the process of recording transactions performed during the day, bank employees select and systematize the documents used. Cash, off-balance sheet and memorial documents are selected separately. Cash and off-balance sheet with a division into receipts and expenses, and memorial - according to the numbers of debited balance sheet accounts. Memorial documents can be generated in ascending order of credited account numbers. For some transactions, one document may affect several accounts in debit or credit. Such documents with complex account assignments are placed after all memorial documents.

Following these documents are off-balance sheet orders for accounts not included in the storeroom books. For example, incoming and outgoing orders related to settlement transactions. Off-balance sheet documents are selected in ascending order of off-balance sheet account numbers. Moreover, the documents used to formalize incoming transactions are placed first, after them - outgoing off-balance sheet orders and then incoming and outgoing orders.

When generating documents, their storage periods are taken into account. Therefore, documents for which long storage periods have been established are placed in separate folders. This group includes:

1. Cash documents.
2. Memorial documents, off-balance sheet receipts and debit orders with all attachments to them for deposits of citizens and military personnel.
3. Memorial and cash documents on loans issued to individual borrowers for housing construction and other purposes.
4. Memorial documents, off-balance sheet incoming and outgoing orders with all attachments to them for transactions with precious metals, foreign currency and settlements in foreign currency.

For the convenience of the audit, documents on the operations of the banks themselves with fixed assets, their capital investments, income and expenses and other intra-bank operations are separately bookleted.

Cash documents and off-balance sheet orders are arranged in the following sequence: cash receipts, expense documents, then off-balance sheet receipts and expense orders.

Certificates about the amounts of documents for the debit of each balance sheet account, the income and expense of each off-balance sheet account, generated in separate folders, are placed in the general folders of memorial and cash documents. These certificates are signed by the chief accountant of the bank institution or his deputy. Documents are usually generated daily after all accounting entries have been made, analytical and synthetic accounting materials have been compiled and reconciled.

Documents with a long shelf life, with the permission of the head of the bank institution, can be generated at other times. There are some peculiarities in the order of formation of these documents.

Formation of documents is carried out by a special employee. Cash documents are generated by the cashier. The generated documents are bound. The bound documents are then counted on a computer. The counting amounts are verified with the totals of turnover in the accounting journal or summary of turnover (taking into account appropriate adjustments). The results of counting off-balance sheet documents are also verified with the accounting journal. Counting tapes are attached to the bound documents.

The number and amount of bound documents are indicated on the cover of the folders. Folders of bound documents are stored by banking institutions in accordance with the Rules for the introduction of accounting and reporting in banking institutions. Cash documents for the last twelve months and memorial documents for the current month are stored in the storeroom or in fireproof cabinets in the accounting department. Memorial documents for the past months before they are submitted to the archive are stored in the current accounting archive, equipped with iron cabinets, drawers, and racks.

Inquiries regarding documents stored in the storeroom, accounting department and current archive are made according to requirements signed by the chief accountant of the bank institution or his deputy.

The correct completion of settlement operations, timely crediting of funds to the accounts of enterprises and organizations, strengthening their settlement and payment discipline, and ensuring the safety of public funds largely depend on the organization of the work of the accounting and operational apparatus. Therefore, a clear organization of the work of the bank’s accounting and operational apparatus is of particular importance at present during the transition of enterprises and organizations to new business conditions based on the requirements of a market economy.