Is a bank statement a primary document? The organization uses the Internet banking system with digital signature

current accounts.

In the process of economic activity of any organization, cash plays a special role, since it is the most liquid part of its assets.

Cash accounts in the currency of the Russian Federation - rubles - are kept in current accounts, opened, as a rule, in bank institutions. In this case, the organization independently chooses the bank that serves it.

When opening a current account, an organization is assigned a current account number, and the relationship is formalized by a banking service agreement. A personal account is opened in the bank to record the organization’s cash flow.

The current account accumulates consolidated funds and various receipts: revenue for products sold, work performed, services rendered, advance payments, loans received from the bank, cash proceeds, etc.

Payments to suppliers of inventories, transfer of taxes, repayment of loans, etc. are made from the current account. From the current account, the organization receives cash to pay wages, provide financial assistance, etc. Funds are written off from the account by the servicing bank on the basis of an order from the organization that owns the account or with its consent (acceptance), unless otherwise provided by legislative acts. For example, the amounts of arrears and penalties for taxes and fees are transferred without acceptance by orders of the tax authorities, by orders of the State Arbitration - the amounts of satisfied claims, etc.

Acceptance and issuance of cash and non-cash transfers are carried out on the basis of documents of a special form. The most common are: an announcement for a cash contribution, a cash check, a payment order, a payment request-order.

An announcement for a cash contribution is issued when cash is deposited into a current account. It consists of three parts: an advertisement, a coupon for the advertisement and a receipt. The first two parts remain in the servicing bank; the receipt is the organization’s supporting document about depositing money into the current account.

A cash check is an order from an organization to a bank to withdraw from its current account the amount of money specified in it in cash. The reverse side of the check indicates for what purposes the cash will be spent.

Payment order- this is an order from an organization to the bank to transfer the corresponding amount from its current account to the recipient’s current account. The paying organization submits an order to the bank on the prescribed form (OKUD code 0401060).

Orders are valid for 10 days from the date of issue (the day of issue is not taken into account).

For settlements between organizations, payment requests-orders can be used.

A payment request-order represents the supplier's request to the buyer to pay, on the basis of settlement and shipping documents sent to the payer's servicing bank, the cost of products supplied under the contract, work performed, services rendered.

The payment request-order is issued by the supplier on a standard form (OKUD code 0401064) and, together with the documents, is sent in triplicate to the buyer’s bank, which transfers it to the payer, and leaves the shipping documents in the file cabinet for the payer’s account. The payer notifies the bank servicing him of the refusal to fully or partially pay the payment request-order within these three days.

Requests-instructions, together with the attached shipping documents and a notice of refusal to pay, are returned directly to the supplier.

If it agrees to pay in whole or in part the payment request-order, the payer organization draws up all its copies with the signatures of persons authorized to dispose of the account and a seal. The completed documents are submitted to the servicing bank. The first copy serves as the basis for debiting funds from the payer’s account, and after the transaction is completed it is placed in the documents for the bank; the second is sent to the bank serving suppliers, the third, together with shipping documents, is returned to the payer as a receipt for acceptance and payment for goods, work performed, services rendered.

The organization periodically receives current account statements from the bank, i.e. a list of transactions performed on a current account over a certain period. Attached to the bank statement are documents received from other organizations, on the basis of which funds were credited or written off, as well as documents for write-off issued by the organization.

An extract from a current account is the second copy of an organization’s personal account opened for it by the bank. By preserving the organization's funds, the bank acts as its debtor. In this regard, balances of funds and receipts to the current account are recorded as a credit to the current account, and a decrease in debt (writing off funds, issuing cash) is recorded as a debit. When processing the statement, you should remember the peculiarities of its preparation by the bank and record the balance and receipts on the debit of the current account, and write-offs on the loan.

Register of analytical accounting for current account.

To account for balances and cash flows on the current account, active account 51 “Current accounts” is used.

The debit of the account records cash receipts from the cash register, non-cash deposits from buyers, customers and other debtors. The loan reflects the funds transferred to repay the organization's debt to suppliers, contractors and other creditors, to the budget and extra-budgetary funds, as well as the amount of cash issued to the organization to pay wages and business expenses.

The bank statement replaces the analytical accounting register for the current account. At the same time, it is the basis for accounting records. All documents attached to the statement are canceled with the “Cancelled” stamp. Amounts erroneously credited or debited from the current account are reflected in account 76.2 “Settlements for claims in rubles”, and the bank is immediately notified of such amounts for correction. After the corrections are reflected in the following statements, the debt is also removed from account 76.2 “Settlements for claims in rubles”.

In the fields of the verified statement against the transaction amount and in the documents, the codes of the accounts corresponding to account 51 “Current accounts” are indicated, and the documents also indicate the serial number of its entry in the statement. Verification and processing of statements must be carried out on the day they are received.

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.

Primary documentation in accounting

Welcome, dear readers, to my blog!

Usually, I look through my work email every day, but this week it didn’t work out, and a lot of letters have accumulated. Today I decided to take it apart and the topic of a new article came by itself. We will talk about primary documentation, because this is the basis of registers and an important part of an accountant’s work.

During my studies, this topic was not the most important, and it was difficult to master it in theory, but when I started working, I had to make up for lost time. Let's look at all the nuances in advance to avoid difficulties in the future. In the previous topic we looked at accounting registers, I know it’s a little complicated, but after today’s article it will become a little easier.

To confidently navigate the plane of primary documentation, we will consider:

The concept and purpose of primary documentation of an enterprise.
Mandatory details and changes to primary documents are allowed.
Groups, types, degrees of detail and possible edits of documents.
Validity and storage periods of primary documentation.

The main goal is to learn to distinguish a primary document from the rest of the equally important papers, to remember their details and types. I promise it will be interesting, let's get started!

How to work correctly with primary accounting documentation

For beginners, inexperienced accountants and entrepreneurs, I would like to explain the principles of working with primary accounting documentation.

The documents you will work with are divided into two groups:

Received from someone;
Coming from you.

How to work with incoming documents?

1. Determine: is this document an accounting document?

A document accepted for accounting must contain information essential for reflection in accounting, i.e., contain information about any completed business event.

For example, a cash receipt “speaks” about payment to someone (expense of money), an invoice - about the movement of goods and materials (receipt-expense), etc. But, for example, an employee’s application with a request for an advance without a manager’s visa cannot be accepted for work .

Any notes, drafts, newspaper clippings, etc. are not accounting documents. As well as documents drawn up in violation of the rules established for them.

2. Determine: does this document apply to your organization or not?

The document, simply put, must be relevant to this enterprise, i.e. it must contain the details of your organization, or they must be issued to your employee.

It happens that for various reasons, they bring you documents that are not related to this organization. This may just be a mistake. Or it may be that the employee consciously seeks to write off accountable amounts.

It is also possible that documents for the purchase of goods and materials (works, services) are deliberately issued to a given enterprise in order to obtain additional amounts for tax deductions.

If the discrepancy between your type of activity and the essence of the document is striking, then it is better not to take this document into account.

One more point - perhaps the counterparty has no reason to issue this document to you, i.e. you do not have a contractual relationship with them.

For example, the energy supply company sent you a bill without understanding that the electricity you consume is paid for by another organization, for example, a landlord.

3. Check the details.

The counterparty is responsible for the correctness of its details. Nowadays, many enterprises use computer programs and therefore, as a rule, do not make mistakes in their details, although this does happen. But it’s worth double-checking your details - they can often contain errors.

Separately, it should be said about handwritten documents - in addition to the fact that there are errors in them, it also happens that the document is fake, i.e., for example, written out on behalf of a non-existent enterprise.

Whether or not such an enterprise exists can be double-checked through the register of taxpayers on the website of the Tax Committee of the Republic of Kazakhstan.

The signatures in the document must be genuine, that is, exactly those people to whom they belong, and these people must have the right to sign such documents. Facsimile signatures are not permitted on documents.

There may be several seals in one organization. Check whether the stamp is on this document. For example, the invoice should not have a stamp that says “Human Resources.”

It also happens that a document is mistakenly issued to an organization with a similar name. In all such cases, you must contact this organization and demand that the document be redone.

4. Was the event reflected in the document actually committed?

Perhaps the supplier did not supply you with these goods and materials or did not provide you with these services. Or perhaps the counterparty issued an invoice for a larger volume, price and, accordingly, the amount required.

For example, the goods specified in the invoice were not delivered to your warehouse. Your specialists must accept (confirm) this document. In this example, the warehouse manager must confirm this with his signature on receipt of the goods.

And the price, volume, and terms of purchase must be compared with the terms of the contract. Either this must be confirmed by an economist - a marketer or a supplier.

5. Determine what period the document belongs to.

Periods can be:

current month,
current quarter,
this year,
last month
last quarter
last year.

This determines whether this document needs to be accepted for accounting. Yes, it also happens that, for example, they bring an Invoice for the past period - it is at your discretion whether to accept it for accounting or not.

In general, of course, you are obliged to accept the document for accounting, but if you accept it, this will cause the need to adjust reports, including tax ones.

However, if the reports of the past period of the current year (last quarter, last month) are not difficult to correct, then the reports of last year can be very difficult to correct. The choice is yours;

Perhaps you already had (have) this document. Then either it is a duplicate (copy), or this document was taken from you for something and has now been returned. Be careful not to post the same document twice. This will create double turnover, i.e. it will unreasonably increase certain amounts.

6. Determine which section of accounting the document belongs to.

Accounting sections:

Cash register,
Bank,
Materials,
Goods,
Fixed assets,
Accountable persons
Suppliers,
Buyers, etc.

How to work with incoming documents

There is regulation of documents according to accounting sections. You can read this in any accounting textbook. For example, a Bank Statement is a document in the “Bank” section; the register where you will file this document is also called.

It's simple. But with documents related to the receipt of goods and materials, the situation is more complicated.

Determine what the received inventory is for your company: material, product, fixed asset, intangible asset or service/work (and this can happen)?

Material- this is what is used in work and at the same time consumed, i.e. ends. For example, this is paper, gasoline, cement, etc. The material changes its shape: it was cement - it became a concrete product.

A product, unlike a material, is not used in work; it is purchased for further sale, i.e. for sale. This is its only difference. But in practice, a product can be paper, gasoline, or cement, depending on what we are trading.
The directory of goods in the 1C program is called “Nomenclature”.

The main thing- this is a kind of tool used in work, which, unlike the material, does not change its physical form. That is, it does not end and is not consumed.

For example, this is a table, a computer, a car, etc. And after several years of use they will remain a table, a computer and a car. Only during operation does depreciation (wear) of the OS occur.

In the 1C program, operating systems are called fixed assets.

It also happens that a document is issued for a certain service (work), as if they were selling you a product. For example, a service station changed the oil in your car’s engine, and the invoice, instead of “oil change,” says “motor oil such and such, such and such quantity, at such and such price.”

Ask yourself a question: did we actually receive this product in our hands? No. Then this is a service (work) and this document must be received accordingly.

7. In which register (journal) will you file this document?

Determine this immediately, and preferably immediately after processing, file the document in its place. It is true that a document cannot yet be “removed” - it still requires some modification or clarification of some circumstances. It is advisable to have a separate folder for such papers or a separate tray.

One of the worst shortcomings an accountant can have is laziness. A document put aside “for later” can cause a lot of trouble.

Therefore, it is better to process documents as soon as possible upon receipt. Documents postponed for objective reasons must be finalized as soon as the opportunity arises.

8. Determine: will there be any future events related to this document?

Some documents may have consequences in the future. For example, a Notification from the Tax Committee may cause unpleasant consequences in the future: arrest of an account, etc. Therefore, such documents need to be dealt with immediately, postponing all other matters.

There are also documents that can have unpleasant consequences after your confirmation of their correctness. For example, a reconciliation report indicating your accounts payable - this may be the basis for filing a lawsuit against your company.

Therefore, if you are not sure, it is better to leave such documents at the discretion of the manager. Other documents may require obtaining other documents.

For example, invoices for the receipt of goods without an invoice. It may be that it is established that your counterparty will later issue you a general invoice for a certain period or volume of goods.

In this case, these invoices must be collected and immediately after the end of the period or receipt of the agreed volume, remind the supplier about the invoice.

Here it is necessary to mention the following: the accountant must keep control over the timely receipt of the necessary documents.

Documents, the expected receipt of which you know, must be demanded from the counterparty or the responsible employee if they are not received within the established time frame.

Source: http://www.ajourkz.kz/ru/useful_information/how_to_deal_with_the_primary_accounting_records/

Primary documents in accounting

The basis for entries in accounting registers are source documents.

Primary documents are accepted for accounting if they are compiled according to the form contained in the albums of unified forms of primary accounting documentation, in accordance with the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34 n (as amended by 03/26/2007 No. 26n)

If necessary, additional lines and columns may be included in the standard form, but all details provided for in the approved form must be preserved. Changes made must be formalized by an appropriate order (instruction).

Only document forms for recording cash transactions are not subject to change in accordance with the Procedure for using unified forms of primary accounting documentation, approved by Resolution of the State Statistics Committee of Russia dated March 24, 1999 No. 20.

The forms approved by the State Statistics Committee of Russia provide information coding zones that are filled out in accordance with all-Russian classifiers.

Codes that do not have links to all-Russian classifiers (for example, columns with the name “Type of operation”) are intended to summarize and systematize information when processing data using computer technology and are entered according to the coding system adopted in the organization.

In addition, forms independently developed by a small enterprise containing the relevant mandatory details provided for by the Federal Law “On Accounting” are accepted for accounting.

You can independently develop only those documents that are not contained in albums of unified forms.

Details of primary accounting documents

Mandatory details of primary accounting documents include:

Title of the document;
date of its preparation;
name of the organization on behalf of which the document was drawn up;
the content of a business transaction in physical and monetary terms;
the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;
personal signatures of these persons.

Timely and high-quality execution of primary accounting documents, their transfer to the accounting department within the established time frame for reflection in accounting, as well as the reliability of the data contained in them are ensured by the persons who compiled and signed these documents.

The list of persons authorized to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.

Documents used to document business transactions with funds are signed by the head of the organization and the chief accountant. Instead of the head and chief accountant, other officials may sign the primary documents, but their list must be approved by the head of the organization and agreed upon with the chief accountant.

The primary document is written evidence of the completion of a business transaction (payment for goods, issuance of cash on account, etc.) and must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion.

Types of documents

All primary documents can be divided into the following groups:

organizational and administrative;
exculpatory;
accounting documents.

Organizational and administrative documents are orders, instructions, instructions, powers of attorney, etc. These documents permit the conduct of certain business transactions.

Supporting documents include invoices, requirements, receipt orders, acceptance certificates, etc. These documents reflect the fact of a business transaction and the information contained in them is entered into accounting registers.

Some documents are both permitting and exculpatory. These include, for example, a cash order, a payroll, etc.

Document flow schedule in the organization

For proper maintenance of primary accounting, a document flow schedule is developed and approved, which determines the order and timing of the movement of primary documents within the enterprise and their receipt by the accounting department.

Primary documents received by the accounting department (accountant) must be checked:

by form (completeness and correctness of the document, filling in the details);
arithmetically (counting amounts);
by content (connection of individual indicators, absence of internal contradictions).

Accounting registers

After acceptance, information from the primary document is transferred to the accounting registers, and a mark is made on the document itself to exclude the possibility of its double use (for example, the date of entry into the accounting register is indicated).

Accounting registers- These are specially adapted sheets of paper for recording and grouping credentials. They are kept in special books (magazines), on separate sheets and cards, in the form of machine diagrams obtained using computer technology, as well as on magnetic tapes, disks, floppy disks and other computer media.

Business transactions must be reflected in accounting registers in chronological order and grouped according to the appropriate accounting accounts.

In appearance, the accounting registers are:

books (cash register, main);
cards (fixed asset accounting, materials accounting);
magazines (loose or lined sheets).

According to the types of records made, registers are divided into:

chronological (registration log);
systematic (general ledger of accounts);
combined (journal orders).

According to the level of detail of the information contained in the accounting registers, they are:

synthetic (general ledger of accounts);
analytical (cards);
combined (order journals).

Entries in primary documents must be made by means that ensure the safety of these entries for the period of time established for their storage in the archive.

Primary and consolidated accounting documents can be compiled on paper and computer media. In the latter case, the organization is obliged to produce, at its own expense, copies of such documents on paper for other participants in business transactions, as well as at the request of the authorities exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.

For submission to the archive, documents are selected in chronological order, completed, bound and filed in folders. Submission of documents to the archive is accompanied by a certificate.

When storing accounting registers, they must be protected from unauthorized corrections. Correction of an error in the accounting register must be justified and confirmed by the signature of the person who made the correction, indicating the date of the correction.

Persons who have access to information contained in accounting registers and internal accounting reports are required to maintain trade secrets. For its disclosure they bear responsibility established by the legislation of the Russian Federation.

Correction of errors in primary documents and accounting registers. In accordance with Art. 9 of the Federal Law “On Accounting” it is not allowed to make corrections to cash and banking documents.

Corrections can be made to other primary accounting documents only by agreement with the participants in business transactions, which must be confirmed by the signatures of the same persons who signed the documents, indicating the date of the corrections.

The detail of the primary document that is subject to correction is crossed out with a clear but thin line, so that the original meaning (content) of the corrected detail is visible. Next to it, a handwritten note is made “Believe the corrected person,” and the correction is certified by the signature of the person who made the correction, indicating the surname and initials.

Storage periods for primary accounting documents

In accordance with Art. 17 of the Federal Law “On Accounting”, organizations are required to store primary accounting documents, accounting registers and financial statements for the periods established in accordance with the rules for organizing state archival affairs, but at least five years.

Restoration of primary documents

The accounting legislation does not contain clearly established rules that regulate the procedure for restoring primary documents in the event of their loss.

A number of regulations define only the storage periods for primary accounting documents. The legislation does not establish what an organization should do in the event of loss of documents for reasons beyond its control. In the Letter of the Department of Tax Administration of Russia for Moscow dated September 13, 2002 No. 26-12/43411, the head of the organization is recommended in the event of loss or destruction of primary documents:

by order, appoint a commission to investigate the causes of the loss or destruction of primary documents, to participate in which, as necessary, representatives of investigative authorities, security and state fire supervision are invited;
take measures to restore those primary documents that are subject to restoration and storage for the period established by law. For example, copies of statements of cash flows on bank accounts can be obtained from the banks where the organization’s accounts are opened; contracts, acts, invoices can be requested from counterparties, etc.

But it is not always possible to obtain duplicates of all lost documents, for example, if there are a large number of counterparties, due to the absence of suppliers (buyers) at previously known addresses, or due to the lack of such contacts. Thus, for objective reasons, the organization will not be able to restore all lost primary documents.

Practical question: what to do in this case? Should the tax authority be notified?

According to a number of experts, it is not necessary to notify the tax inspectorate, especially since this will not help avoid possible liability, and the absence of primary documents may result in a fine in accordance with Art. 120 Tax Code of the Russian Federation.

In this case, the taxpayer can choose three options:

If possible, restore lost documents (at least partially).
Make corrective entries for undocumented expenses and reflect the corrections in the updated income tax return for the reporting year, because undocumented expenses are not recognized as expenses in tax accounting.
To enable representatives of the tax authority, in the event of a tax audit, to determine the amounts payable to the budget by calculation based on the data available to the taxpayer, as well as on the basis of data on other similar taxpayers (clause 7, clause 1, article 31 of the Tax Code of the Russian Federation).

Seizure of primary documents

They can be confiscated only by the bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax authorities and internal affairs bodies on the basis of their decisions in accordance with the legislation of the Russian Federation.

Letter of the Ministry of Finance of the RSFSR dated July 26, 1991 No. 16/176 approved the Instruction on the procedure for the seizure by an official of the state tax inspectorate of documents indicating the concealment (understatement) of profit (income) or the concealment of other objects from taxation from enterprises, institutions, organizations and citizens.

The chief accountant or other official of the organization has the right, with the permission and in the presence of representatives of the authorities conducting the seizure of documents, to make copies of them indicating the reason and date of seizure.

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:

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.

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 for 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. Settlements 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.