Account Analysis 51 Example of a Transport Company. Accounting for cash flow operations at the current account and other accounts

Synthetic accounting of operations on a calculated account accounting accounting company leads 51 "Settlement Accounts" at an active account.

Account 51 "Settlement account"

To account for operations reflected in the account 51 "Settlement account" in accounting, conduct special registers: Journal Order No. 2 and statement number 2.

All entries in these registers are underway on the basis of bank statements from the current account and the documents applied to them received from other enterprises on the basis of which funds written out or enrolled, as well as documents issued by the enterprise.

An extract from the current account is a copy of the personal account of the enterprise opened by him by the Bank. It reflects the cash flow at the enterprise's current account.

The discharge indicates:

customer account number;

the date of the previous discharge and its outgoing balance (it is the incoming residue for the subsequent statement); - Document numbers, on the basis of which funds are credited or written off;

corresponding account accounting of the Bank accounting, which is encoded by the financial operations of the enterprise;

sums on the debit and loan;

the balance of the availability of funds on the date of statement.

Extract with the appointment of exclusive documents is transmitted to the enterprise daily or to other times.

Keeping money from the enterprise, the bank considers himself by his debtor (bank accounts payable), therefore:

the debit reflects expenditure operations for the bank, that is, a decrease in their debt (write-offs, cash issuance);

on the loan - the receipt operations for the bank, that is, revenues to the settlement account of the enterprise.

The company's accountant, processing discharges must remember this and write down the incoming amounts and the balance of the debit of the account, and write off - on the loan.

In discharge from the current account of the enterprise, financial operations are encoded, issued by bank documents:

All documents attached to the discharge are quenched by the stamp "redeemed". In the fields of the proven statement against the amounts of operations and in the documents, the codes of accounts corresponding to the account 51 are affixed, and the ordinal number of its recording is also indicated on the documents.

In Journal-order number 2, turnover on the account of account 51 is recorded, turnover on the debit of the account is recorded in different order journals, but are controlled by statement No. 2. Grouping sums to reflect the necessary results in a warrant and statement is carried out by counting the relevant data in statements or The documents attached to them, according to the accounting marks given in them.

In the Ordere magazine and in the Vedomosti records are made on corresponding accounts for the results of one statement of the bank. The condition for filling the registers is to use one line for each discharge, regardless of whether it is composed. The number of busy rows of orders № 2 and statement No. 2 for each month should be the same and equal to the number of issues received during this period.

The balance of funds at the current account in the bank is provided in the statement only at the beginning and end of the month. For the month, for operational purposes, data are used about the balances shown in the bank statements.

Final turnover and balance on the order magazine and Vedomosti are transferred at the end of the month to the main book to account 51.

Journal Order No. 02

on credit account 51 "Settlement account" in the debit of accounts

Statement No. 2.

at the debit of account No. 51 "Settlement account" from the loan of accounts

The table shows the schemes of some possible operations with the current account and corresponding to it for these operations.

Sch. 51 "Settlement account" applies by organizations and individual entrepreneurs to display operations on mutual settlements with counterparties - individuals and legal entities in the currency of the Russian Federation using the company's current accounts opened in credit institutions.

51 Accounting account is a collection of information about non-cash settlements with counterparties - individuals and legal entities through bank accounts. The following main operations are displayed here:

1. Cash receipt - payment of buyers and customers for the services provided goods or rendered;
2. Making trade proceeds in excess of established cash limits;
3. Payment by suppliers for raw materials, materials, goods
4. Calculations
5. Calculations with budgets (transfer of contributions, taxes, penalties), etc.

Attention! Sch.51 displays information on calculations only in the currency of the Russian Federation.

Sch.51 in accounting is active, that is, the debit displays non-cash receipts of funds (payment of buyers, revenue, returns, suppliers) in correspondence with relevant accounts (62, 50, etc.), on the loan - expenditure of funds ( Banking commissions, payments to suppliers, repayment of loans and loans, paying taxes, etc.)

Analytical monitoring

According to the current legislation, legal entities have the right to open any accounts necessary for carrying out activities, both in the Russian and foreign currency. The opening data is automatically transmitted to the FNS inspection in which the company is registered.

Analysis of incoming and spent non-cash funds is carried out in the context of each individual accounting account opened by the Organization.

In order to verify the correctness of mutual settlement and filling information in the accounting records of the company in the credit institution, an extract is requested (through the bank-client system or personally through the separation operator). In the discharge displays all the operations and payment documents to them. Remains at the beginning and end of the period, as well as all revisions in accounting should be identical to information from the bank.

Attention! Credit organizations establish their additional tariffs for the service of the company, the amounts are written off automatically into the first or last day of the month, depending on the bank's policy - these amounts are displayed in accounting as expenses for banks in correspondence with account 91.02.

Normative base

Use sch. 51 To display operations on mutual settlements with counterparties, non-cash through credit institutions, is carried out in line with the current account plan approved by the order of the Ministry of Finance of 31.10.2000 No. 94.

Common economic operations, wiring on them

1. Transfer of funds to suppliers - payment for equipment, materials, goods, etc.

Account Characteristics 51.

The account of 51 accounting is included in the section V "Cash" plan of accounting accounts, approved by the Order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n.

The main characteristic of the account 51 is that this is a synthetic account accounting account, which reflects all operations occurring on ruble settlement accounts of the Organization. The arrival of funds Accountant reflects the debit of the account, the flow rate is on the loan. Primary documents that allow him to do is - the bank's statement with the documents attached to it. The application may be, for example, a payment or collection order, a check, etc. Saldo, 51, is the balance of money at the organization's current account. Analytics on account 51 is carried out for each current account, an open company in credit institutions.

Account 51 corresponds to many accounting accounts intended to reflect operations related to money flow. For example, it is:

• account 60 - for settlements with suppliers;
• account 62 - for settlements with buyers;
• 70 - for settlements with employees;
• 71 - for settlements with accountable persons and so on.

If an erroneous enrollment or write-off of funds for the organization's current account occurred, then when identifying this fact, the erroneous amount should be reflected in correspondence with the account 76 (subaccount "Calculations for claims"). A complete list of corresponding accounts is given in order No. 94n.

Non-commercial and small businesses can use simplified accounting. They can significantly enlarge the breakdown on accounts and, accordingly, do not use many of them. However, this does not apply to account 51 accounting. He will be present in accounting of any enterprise.

Account Analysis 51.

Analysis of account 51, like other accounting reports, can be done for any time cut. The report consists of several columns.

In the first column, accounting accounts are indicated that the account corresponds to 51. In the second - cash received by the current account for the selected period, in accordance with accounting accounts, on which the accuracy of the accountant has developed. The third column is similar to the second - only on the declared cash. The top line indicates the balance, that is, the balance of funds at the beginning of the selected period, in the bottom - at the end of the period.

Do not know your rights?

This report is convenient if it is generalizable to learn about the movement of funds in the organization's account and its source. For example, that money came from the counterparty, but it does not matter from whom that. Or that money is spent on taxes, but what exactly it is not necessary to know at the moment.

Analysis of the account is presented in the figure.

Sample Card Account 51

The account card provides complete information about the cash flow on the account 51. There is, similar to the analysis of the account, the initial and final balance in the period and turnover for the period.

The report you can see the date of the operation on the current account and the essence of the operation - the arrival or consumption. The numbers of the corresponding accounts are indicated, the amounts of operations and the balance account after each of them. You can also get an idea of \u200b\u200bwhich operation was produced. It was the transfer of tax, payment of the bank's services or the receipt from the buyer. In the case of operations with counterparties in the account card, the names of counterparties and account numbers or contracts are easily read, on the basis of which the cash flow was made.

Sample account card 51 is shown in the figure.

Broadcase statement 51

The essence of the report is enclosed in its name: it displays the initial and final balance and account speed for the selected period of time. The report is generalized and provides information only about account balances 51 and the total amount of funds received and retired from the current account. If there are several settlement accounts in the organization, then each of them will be highlighted in a revolving-salad statement. That is, the number of rows in the ruble sild statement is equal to the number of settlement accounts of the organization. The arrival and consumption for each of them, respectively, will be specified by a separate line. But the turns on all current accounts can be summarized at the bottom line.

What the operating statement of the account 51 looks like, can be seen on our drawing.

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The account 51 is one of the most frequently used accounting accounts, so be able to facilitate the postings in correspondence with it to each accountant. At the same time, it is very easy to use, being an active account, and accounting reports on it give a large share of information on the movement of finances at the enterprise.

Account 51 "Settlement Account" is used in enterprises of all forms of ownership. It is intended to reflect the status of the company's accounts open in financial structures. The number of current accounts is not limited, the number of banking institutions for the storage of non-cash funds for legal entities by law is not limited.

Account Characteristics 51 "Settlement Account"

After opening an account in the bank and the first sum on it, the Motion is beginning. 51. The funds entering it will form debit turns, and the flow rate is reflected in the loan movement.

Account 51 - active or passive?

Active, that is, the initial and final balance on it can only be debit. Since the account is 51 active, its results will be reflected in the assets of the enterprise balance.

The currency of the economic operations carried out on this account should only be ruble. The account 51 "Settlement account" involves fixing the cash flow of the enterprise with the mandatory availability of documentation confirming each movement of money. In the role of such documents can be:

1. Bank extracts in the context of each open account. 51 Accounting account is a synthetic account, therefore it is advisable to open subaccounts to reflect the movement separately for each financial structure and for each open account.
2. Outgoing payment orders or requirements, on the basis of which expected operations were carried out. Account Credit 51 reflects not only money transfers between banking structures, but also withdrawal. In this case, the base will be the root of the check.
3. The debit of 51 of the account shows the arrival of the enterprises with representatives of the enterprise. The fixation of this fact occurs in the banking order.
4. 51 Accounts in accounting debit during the receipt of funds from buyers and other categories of debtors. The foundation is an instance of an incoming payment order from the counterparty.

Account 51 in accounting: wiring

Cash receipt represent wiring 51 accounts - Table:

Characteristics of the account 51 implies the expenditure of funds on the loan to correspondence with the debit of such accounts:

• 50 - when removing money on the cashier;
• 55.03 - when enrolling funds for a deposit;
• 99 in the case of coating noncompensated costs due to emergency;
• 60.03 - reflection of the payment procedure of the bill;
• , 76 - transfer of funds to counterparties;
• with 66 account wiring account 51 "Settlement account" are used to design a loan repayment procedure and percent on it;
• 70 - wage translating staff;
• 75 - Conducting payments in favor of the founders.

Account Analysis 51.

Maintaining analytical accounting assumes the existence of revolutions and balance in the context of banking structures for each of the current accounts open in them. Usually, in Buknograms, analytical accounting on account 51 is carried out using two tools:

• account card;

With their help, you can control the movement of money daily and implement the functions of the operational order by financial assets within the final balance. Analysis of account 51 is an example of proper formation of the balance at the end of the period of any duration. The sequence of actions when calculating the residue involves the addition of the initial balance with debit turns and the subsequent subtraction of the total amount of credit movements at a specified period of time.

ASS 51 accounts is a balance on a synthetic account, displayed at the end of the month. It suggests the presence of an initial and final balance, the final amounts of revolutions on the debit and loan. ASS on account 51 can be formulated in the context of subaccounts.

When the outcome analysis analysis is performed 51, the method of the methodology implies the execution of several conditions:

• the turnover and balances on the account, formed in the company's accounting, should coincide with the data of bank statements;
• the double record rule ensures equality of the amounts of debit and loan operations, the correct wiring of 51 accounts and other accounts constitute the basis for filling the balance;
• WAS on account 51 should ensure the informative component by making information about the account number with its decoding, the remains at the beginning and end of the period under consideration with bringing all revolutions.

The negotiable statement of the account 51 for the reliability of data reflection in accounting should be formed daily. For operational reconciliation with several banks, it is better if the operating statement of the account 51 will be created separately for each structure.

To reflect all types of operations with settlement accounts, the company is conducted by a register-order organization 51. Industrial institutions use form No. 2, construction companies - No. 2-C, firms specializing in sales and supply - No. 2-CH. It is intended for the chronological fixation of loan revolutions on settlement accounts in correspondence with other accounts.

Conduction 2 on account 51, the Blank can be downloaded on the Internet, contains total records on banking and corresponding accounts as of the beginning and end of the monthly period. It reflects every correspondence of account 51 in the debate with a loan of other accounts, taking into account the history of events.

The account of 51 accounting is an active account "Recalatement", because non-cash funds - the most mobile asset of the organization lies at the beginning of the "Cash" section of the plan of accounts accounts. This account summarizes the information on the availability and cash flow in the currency of the Russian Federation on the settlement accounts of the enterprise, which can have several such accounts open in credit institutions.

The main aspects of accounting on 51 accounts "Calculated account":

• Operations are reflected on the basis of extracts from a credit institution in a complex with monetary documents on them;
• Admission to the settlement account of the enterprise is reflected in the debit, and write-off on the loan.
• The balance of the account shows the balance of funds at the current account:

When checking the statements of a credit institution, amounts may be detected, erroneously attributed to the debit or credit of the account of 51 accounting. They are reflected at 76 accounts "Calculations with different debtors and creditors", subaccount "Calculations on claims".

Each cash flow operation operation is necessarily issued by the primary document: a check, payment order, a collection order, an ads on a cash contribution, and the corresponding wiring in accounting:

Important! With expired tax arrears, the FTS may set a payment request for an organization that the Bank fulfills primarily without the participation of the debtor.

Typical wiring and examples of operations

Correspondence of accounts on account 51 "Calculated Accounts" is presented in Table:

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Example 1. Wiring when opening an account

Suppose, LLC Summer has one main account in the bank. Soon, LLC "Summer" opened a corporate card account, which funds were credited from a conschange account. The bank's commission for the discovery was also kept. The main account is replenished. All operations were conducted in the currency of the Russian Federation.

Table - wiring 51 accounts when opening an account:

Example 2. Postings on deposit operations of 51 accounts

Suppose, LLC "Autumn" listed 2,000,000 rubles to a deposit. under 10.5% per annum (complex interest) for one year. At the same time, 50,000.00 rubles. Removed from the calculated account on targeted internal expenses.

Posting table - Deposit operations:

Example 3. Postings of 51 accounts when paying bills

Suppose, LLC "Autumn" acquired goods totaling 114,550 rubles. In the expense of the supplier is issued an interest-free bill. After two months paid.

Table - wiring on payment of the bill:

Analysis of the account 51 and account card

Analytical accounting for 51 accounts "Calculated Accounts" in the 1c accounting program is carried out using standard reports for each:

• Subaccount, that is, for each settlement account of the organization, using the report of the operating statement;
• Commissioning and writing off cash using the report card account.

For an operational order, the balance of balance is controlled daily.