Account analysis 51 example of a transport company. Accounting for cash flow transactions on the current account and other accounts

Synthetic accounting of transactions on the current account, the accounting department of the enterprise keeps on the active account 51 "Current account".

Account 51 "Current account"

To account for the operations reflected on account 51 "Settlement account", the accounting department maintains special registers: order journal No. 2 and statement No. 2.

All entries in these registers are kept on the basis of bank statements from the current account and documents attached to them received from other enterprises, on the basis of which funds were written off or credited, as well as documents issued by the enterprise.

An extract from the current account is a copy of the company's personal account opened for it by the bank. It reflects the movement of funds in the current account of the company.

The statement indicates:

client's current account number;

the date of the previous statement and its outgoing balance (it is also the incoming balance for the subsequent statement); - numbers of documents on the basis of which funds were credited or debited;

the correspondent account-cipher of the bank's accounting department, which encodes the financial operations of the enterprise;

debit and credit amounts;

the balance of funds available on the date of discharge.

An extract with the attachment of supporting documents is handed over to the company on a daily basis or at other specified times.

Keeping the funds of the enterprise, the bank considers itself to be its debtor (accounts payable of the bank), therefore:

the debit reflects debit transactions for the bank, that is, a decrease in its debt (write-offs, cash withdrawals);

on a loan - credit transactions for the bank, that is, receipts to the company's current account.

The accountant of the enterprise, when processing the statements, must remember this and record the amounts received and the balance on the debit of the account, and write-offs - on the credit.

In the extract from the current account of the enterprise, financial transactions are encoded, drawn up in bank documents:

All documents attached to the extract are canceled with the stamp “Redeemed”. In the fields of the verified statement against the amounts of transactions and in the documents, the codes of the accounts corresponding to the account 51 are put down, and the serial number of his entry in the statement is also indicated on the documents.

In the journal-order No. 2, the turnovers on the credit of account 51 are reflected, the turnovers on the debit of the account are recorded in different journals-orders, and are controlled by the statement No. 2. The grouping of amounts to reflect the necessary totals in the journal-order and the statement is carried out by counting the corresponding data in the statements or the documents attached to them, in accordance with the accounting markings given in them.

In the journal-order and in the statement, entries are made on the corresponding accounts with the totals for one bank statement. The condition for filling in the registers is the use of one line for each statement, regardless of the period for which it was drawn up. The number of occupied lines of the journal-order No. 2 and statement No. 2 for each month should be the same and equal to the number of bank statements received during this period.

The balance of funds on the current account with the bank is shown in the statement only at the beginning and end of the month. During the month, for operational purposes, the data on the balance of funds shown in the bank statements are used.

The total turnovers and balances for the order journal and statement are transferred at the end of the month to the general ledger on account 51.

JOURNAL-ORDER No. 02

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

NEWSLETTER No. 2

on the debit of account No. 51 "Current account" from the credit of accounts

The table shows the schemes of some possible transactions with the current account and the corresponding accounts for these transactions.

Count. 51 "Current account" is used by organizations and individual entrepreneurs to display transactions on mutual settlements with counterparties - individuals and legal entities in the currency of the Russian Federation using the company's current accounts opened with credit institutions.

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

1. Receipt of funds - payments of buyers and customers for the goods provided or services rendered;
2. Entering trade proceeds in excess of the established cash limits;
3. Payment to suppliers for raw materials, materials, goods
4. Payroll
5. Settlements with budgets (transfer of contributions, taxes, penalties), etc.

Attention! Account 51 displays information about settlements only in the currency of the Russian Federation.

Account 51 in accounting is active, that is, the debit displays non-cash receipts of funds (payment of buyers, payment of proceeds, returns of suppliers) in correspondence with the corresponding accounts (62, 50, etc.), for a loan - spending of funds ( bank commissions, payments to suppliers, repayment of loans and borrowings, payment of taxes, etc.)

Analytical monitoring

According to the current legislation, legal entities have the right to open any number of accounts necessary for carrying out their activities, both in Russian and in foreign currency. The opening data is automatically transferred to the Federal Tax Service Inspectorate, in which the company is registered.

The analysis of incoming and outgoing non-cash funds is carried out in the context of each individual current account opened by the organization.

In order to check the correctness of mutual settlements and fill in the information in the accounting of the company, an extract is requested from the credit institution (through the Bank-client system or personally through the branch operator). The statement displays all ongoing transactions and payment documents to them. The balances at the beginning and end of the period, as well as all turnovers in accounting, must be identical to the information from the bank.

Attention! Credit organizations set their own additional tariffs for servicing the company, the amounts are debited automatically on the first or last day of the month, depending on the bank's policy - these amounts are displayed in accounting as expenses for bank services in correspondence with account 91.02.

Normative base

Using the count. 51 for displaying transactions on mutual settlements with counterparties by bank transfer through credit institutions is carried out in accordance with the current Chart of Accounts approved by order of the Ministry of Finance dated October 31, 2000 No. 94.

Common business transactions, postings on them

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

Account characteristics 51

Account 51 of accounting is included in section V "Cash" of the Chart of accounts, approved by order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n.

The main characteristic of account 51 is that it is a synthetic active accounting account, which reflects all transactions occurring on the organization's ruble settlement accounts. The accountant reflects the receipt of funds by the debit of the account, the expense - by the loan. The primary documents that allow him to do this are a bank statement with documents attached to it. An application can be, for example, a payment or collection order, a check, etc. The balance on account 51 is the balance of money in the organization's current account. Analytics on account 51 is carried out for each current account opened by the company in credit institutions.

Account 51 corresponds to many accounting accounts designed to reflect transactions related to the movement of funds. For example, this:

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

If there was an erroneous crediting or debiting of funds to the settlement account of the organization, then when this fact is revealed, the erroneous amount must be reflected in correspondence with account 76 (subaccount "Settlements for claims"). A complete list of corresponding accounts is given in Order No. 94n.

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

Account 51 analysis

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

The first column shows the accounting accounts with which account 51 corresponded. In the second, the funds received on the current account for the selected period, in accordance with the accounting accounts, to which the accountant posted the receipts. The third column is similar to the second - only for debited funds. The top line shows the balance, that is, the balance of funds at the beginning of the selected period, in the bottom line - at the end of the period.

Don't know your rights?

This report is useful if you need to summarize the flow of funds on the organization's account and its source. For example, that the money came from a counterparty, but it does not matter from whom exactly. Or that the money was spent on taxes, but what exactly, it is not necessary to know at the moment.

The analysis of the account is shown in the figure.

Sample account card 51

The account card provides complete information about the cash flow on account 51. Here, similarly to the analysis of the account, there is the opening and closing balances by period and turnovers for the period.

In the report, you can see the date of the transaction on the current account and the essence of the transaction - income or expense. The numbers of the corresponding accounts, the amount of transactions and the account balance after each of them are indicated. You can also get an idea of ​​what kind of operation was performed. It was a transfer of tax, payment for bank services, or receipts from the buyer. In the case of transactions with counterparties, the account card easily reads the names of the counterparties and the numbers of accounts or agreements on the basis of which the cash flow was made.

A sample account card 51 is shown in the figure.

The balance sheet for account 51

The essence of the report lies in its name: it displays the opening and closing balances and turnovers on the account for the selected period of time. The report is of a generalized nature and provides information only about the balances on account 51 and the total amount of funds received and withdrawn from the current account. If the organization has several settlement accounts, then each of them will be highlighted in a separate line in the balance sheet. That is, the number of lines in the balance sheet is equal to the number of settlement accounts of the organization. The income and expense for each of them, respectively, will be indicated on a separate line. But the total turnovers for all current accounts can be seen in the bottom line.

What the balance sheet for account 51 looks like can be seen in our figure.

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Account 51 is one of the most frequently used accounting accounts, so it is important for every accountant to be able to correctly draw up transactions in correspondence with it. At the same time, it is very easy to use, being an active account, and accounting reports on it provide a large share of information about the movement of finances in the enterprise.

Account 51 "Current account" is used in enterprises of all forms of ownership. It is designed to reflect the state of the company's accounts opened in financial structures. The number of current accounts is not limited, the number of banking institutions for storing non-cash funds for legal entities is not limited by law.

Characteristics of account 51 "Current account"

After opening a bank account and depositing the first amount on it, the movement on the account begins. 51. The funds received on it will form debit turnovers, and the expense is reflected by the movement on the credit.

Account 51 - active or passive?

Active, that is, the opening and closing balances on it can only be debit. Since account 51 is active, its results will be reflected in the asset of the balance sheet of the enterprise.

The currency of business transactions conducted on this account should only be in rubles. Account 51 "Settlement account" involves fixing the movement of funds of the enterprise with the obligatory presence of documentation confirming each movement of money. The role of such documents can be:

1. Bank statements for each open account. 51 accounting account is a synthetic account, therefore it is advisable to open sub-accounts on it to reflect the movement separately for each financial structure and for each open account.
2. Outgoing payment orders or claims on the basis of which debit transactions were carried out. Account 51 credit reflects not only money transfers between banking structures, but also cash withdrawals. In this case, the base will be the check spine.
3. The debit 51 of the account shows the receipt when the representatives of the enterprise enter the amounts of revenue. This fact is recorded in the bank order.
4. 51 accounts in the accounting department are debited upon receipt of funds from buyers and other categories of debtors. Basis - a copy of the incoming payment order from the counterparty.

Account 51 in accounting: transactions

The receipt of funds is represented by postings to 51 accounts - table:

The characteristic of account 51 involves the spending of funds on the loan in correspondence with the debit of such accounts:

• 50 - when withdrawing money to the cashier;
• 55.03 - when crediting funds to a deposit;
• 99 in the event of covering non-reimbursable expenses due to emergencies;
• 60.03 - reflection of the bill payment procedure;
• , 76 - transfer of funds to counterparties;
• with account 66, entries on account 51 "Current account" are used to register the procedure for repaying a loan and interest on it;
• 70 - transfer of salaries to personnel;
• 75 - making payments in favor of the founders.

Account 51 analysis

Analytical accounting presupposes the presence of a breakdown of turnovers and balances in the context of banking structures for each of the current accounts opened in them. Usually, in accounting programs, analytical accounting for account 51 is carried out using two tools:

• account card;

With their help, you can monitor the movement of money on a daily basis and implement the functions of operational management of financial assets within the framework of the final balance. Analysis of account 51 is an example of the correct formation of the balance at the end of a period of any length. The sequence of actions for calculating the balance involves adding the opening balance with debit turnovers and then subtracting the total volume of credit movements in a given period of time.

SALT 51 accounts - this is the balance of the synthetic account displayed at the end of the month. It assumes the presence of the opening and closing balances, the total amounts of turnovers on debit and credit. SALT on account 51 can be formed in the context of sub-accounts.

When the final analysis of account 51 is carried out, the sample methodology implies the fulfillment of several conditions:

• turnovers and account balances generated in the accounting of the enterprise must match the data of bank statements;
• the double entry rule ensures that the amounts of debit and credit transactions are equal, correct postings to 51 accounts and other accounts form the basis for filling out the balance;
• SALT on account 51 must ensure the availability of an informative component by entering information about the account number with its decoding, balances at the beginning and end of the period under consideration, with all turnovers.

The turnover sheet for account 51 for the reliability of the reflection of data in accounting should be formed daily. To conduct an operational reconciliation with several banks, it is better if the balance sheet for account 51 is created separately for each structure.

To reflect all types of transactions with settlement accounts, enterprises keep a journal-order for account 51. Industrial institutions use form No. 2, construction companies - No. 2-c, firms specializing in sales and supply - No. 2-sn. It is intended for chronological fixing of credit turnovers for settlement accounts in correspondence with other accounts.

Statement 2 on account 51, the form can be downloaded on the Internet, contains the summary records of bank and correspondent accounts as of the beginning and end of the month period. It reflects each correspondence of account 51 in debit with the credit of other accounts, taking into account the chronology of events.

Account 51 of accounting is an active account "Settlement accounts", because non-cash funds are the most mobile asset of the organization, lies at the beginning of the section "Cash" of the chart of accounts. This account summarizes information on the availability and movement of funds in the currency of the Russian Federation on the settlement accounts of an enterprise, which may have several such accounts opened with credit institutions.

The main aspects of accounting for 51 accounts "Settlement accounts":

• Transactions are reflected on the basis of statements from a credit institution in combination with cash settlement documents for them;
• Receipt to the settlement account of the company is reflected in debit, and write-offs - in credit.
• The account balance shows the balance of the current account:

When checking the statements of a credit institution, amounts may be found erroneously assigned to a debit or credit of account 51 of the accounting. They are reflected on the 76th account "Settlements with different debtors and creditors", subaccount "Settlements on claims".

Each operation on the movement of funds on the current account must be drawn up with a primary document: a check, a payment order, a collection order, a cash payment announcement, and the corresponding entry in accounting:

Important! In case of overdue tax arrears, the Federal Tax Service may issue a payment request to the organization, which the bank will fulfill in the first place without the participation of the debtor.

Typical postings and examples of operations

Correspondence of accounts on account 51 "Settlement accounts" is presented in the table:

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Example 1. Postings when opening a current account

Let's say “Leto” LLC has one main bank account. Soon, in addition, Leto LLC opened a corporate card account, to which funds were credited from the current account. The bank's commission for opening was also withheld. The main account has been replenished. All transactions were carried out in the currency of the Russian Federation.

Table - Transactions on account 51 when opening an account:

Example 2. Postings on deposit operations on 51 accounts

Suppose LLC "Autumn" transferred 2,000,000 rubles to the deposit. at 10.5% per annum (compound interest) for one year. At the same time, 50,000.00 rubles. withdrawn from the current account for targeted on-farm expenses.

Posting table - Deposit operations:

Example 3. Postings to account 51 when paying by bill of exchange

Let's say Osen LLC purchased goods for the total amount of 114,550 rubles. An interest-free promissory note was issued to the supplier as payment. Paid after two months.

Table - Transactions for payment by bill:

51 invoice analysis and invoice card

Analytical accounting for 51 accounts "Settlement accounts" in the 1C program. Accounting is carried out using standard reports for each:

• Subaccount, that is, for each settlement account of the organization, using the balance sheet report;
• Receipt and write-off of funds using the Account Card report.

For the operative management of finances, the account balance is monitored daily.