Transfer of funds to the account. Accounting for bank transactions (cash receipts)

1. The money transfer operator transfers funds on the order of the client (payer or recipient of funds), executed in the framework of the applicable form of non-cash payments (hereinafter referred to as the client's order).

2. The transfer of funds is carried out at the expense of the payer's funds in his bank account or provided by him without opening a bank account.

3. Transfer of funds is carried out within the framework of the applicable forms of non-cash settlements by crediting funds to the bank account of the recipient of funds, issuing cash to the recipient of funds or accounting for funds in favor of the recipient of funds without opening a bank account when transferring electronic funds.

4. Depositing cash into your bank account or receiving cash from your bank account with one money transfer operator is not a money transfer.

5. The transfer of funds, except for the transfer of electronic funds, is carried out within a period of no more than three business days starting from the day the funds are debited from the payer's bank account or from the day the payer provides cash for the purpose of transferring funds without opening a bank account.

6. Along with the money transfer operator serving the payer and the money transfer operator serving the recipient of funds, other money transfer operators (hereinafter referred to as transfer intermediaries) may participate in the transfer of funds.

7. Unless otherwise stipulated by the applicable form of non-cash payments or federal law, the irrevocable transfer of funds, with the exception of an electronic money transfer, begins from the moment the funds are debited from the payer's bank account or from the moment the payer provides cash for the purpose of transferring funds without opening a bank account.

8. The unconditionality of the transfer of funds occurs at the moment the payer and (or) the recipient of funds or other persons fulfill the conditions for the transfer of funds, including the implementation of the counter transfer of funds in another currency, the counter transfer of securities, the presentation of documents, or in the absence of the specified conditions.

9. If the payer of funds and the recipient of funds are served by one money transfer operator, the finality of the transfer of funds, with the exception of the transfer of electronic funds, occurs at the time the funds are credited to the bank account of the recipient of funds or the recipient of funds is provided with the opportunity to receive cash funds.

10. If the payer of funds and the recipient of funds are served by different money transfer operators, the finality of the money transfer occurs at the time the funds are credited to the bank account of the money transfer operator serving the recipient of funds, subject to the requirements of Article 25 of this Federal Law .

11. When transferring funds, the obligation of the money transfer operator serving the payer to the payer is terminated at the moment of its finality.

Banking operations on the settlement account (settlement accounts) are reflected in the list of documents "Bank statements" from the section "Bank and cash desk". This list reflects documents both on the receipt of funds to the current account, and on their write-off.
Creation of documents to reflect the receipt of funds to the settlement account of the organization
Payment from the buyer
We go to the section "Bank and cash desk", select the list of documents "Bank statements". Create a new document by clicking on the "Receipt" button. (Fig. 1).

Rice. 1

From the list of proposed options “Type of operation”, select “payment from the buyer” (payment from the buyer can be set by default). We leave the default account "51" - Accounting for funds on settlement accounts in the national currency of the Russian Federation. (Fig. 2).

Fig.2

The next step is choosing a buyer. We fill in the props "Organization", on behalf of which we keep records. When keeping records for one organization, its name is substituted in the requisite by default. (Fig. 3). The 1C program implements a quick search mode: by typing the first letters (or numbers of the TIN code) in the “selection window”, the program prompts us to select the name of the Counterparty in accordance with them.
Attention. For the convenience of a quick search, we recommend that the name of the counterparty (buyer, seller ...) be written in the following order: first the name without quotes, and then the form of ownership. And already in the full name of the counterparty, write the full name of the counterparty in accordance with the registration documents.
For example: full name - Cafe Skazka LLC, name (abbreviated for search) - Skazka Cafe, LLC.

Fig.3

Next, we indicate the amount of money received. In the tabular part of the document "Receipt to the current account" we indicate the contract with the buyer, if there is no contract yet, then we create it. (Fig.4).
Advice. In the event that our relationship with the counterparty is simple and is carried out without an agreement on the basis of invoices, we recommend creating a “conditional” agreement with the buyer in the database and referring to it when creating such documents. In the future, this technique saves time for the accountant to analyze the relationship with this counterparty.

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The following actions:

We select the article "Cash flows" - DDS. This type of analytics corresponds to its name, that is, it is used to analyze cash flow items. In our case, the DDS article coincides with the type of payment - “payment from the buyer”.

Specify the VAT rate. Depending on the VAT rate, the program itself calculates the amount of VAT in the total amount of money received and reflects this amount in the second line of the VAT column.
We fill in the “debt repayment” requisite, which has the following debt repayment options: automatically, according to the document, or not to repay. If you select the “By document” option, in the second line you should indicate a link to the document by which the debt will be repaid. The "Automatic" indicator is used by the program by default. (Fig.5).

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The following fields remain to be filled in.
The Accounts field. For the type of payment "payment from the buyer", the program proposes to set the calculation account 62.01 - "Accounting for settlements with buyers" or account 62.02 - "Accounting for settlements with buyers on received advances". It is worth leaving these accounts unchanged. The program analyzes the amount received from the buyer and determines on which account to account for the received funds. If this is a payment for goods already delivered, then posting D51 - Kr62.01 is used. If this is an advance payment (advance), then the following posting D51 - Kr62.02 is used.
Fields "In. number" and "In. date” correspond to the number of the incoming payment order and its date.
The "Purpose of payment" field is used as a brief comment for the convenience of the company's employees. In the case of payment from buyers, the following field can be filled in: “Payment for products by invoice. No. ___ from ___ .
In addition, you can specify the person responsible for creating the document. (Fig.6).

Fig.6

The document is ready to be written to the database. Click "Submit and Close". Posted document appears in the list of documents "Bank statements".
We check the postings generated by the program. (Fig.7).

Fig.7

Accounting entries created by the document. (Fig.8).

Fig.8

The creation and posting of the document is completed. The internal number of the document stored in the program database is unique and is assigned by the program: "Reg.number" attribute.
Refund from supplier
This situation can happen if the supplier returns the advance received from us earlier or repays us his accounts payable.
In the "Bank and cash desk" section, go to the list of documents "Bank statements". Create a new document by clicking on the "Receipt" button. Among the types of operation, select "Return from the supplier". We select the supplier ("Payer"), fill in the amount and in the column "Agreement" indicate the basis for payment - the agreement with the supplier.

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Three important points remain - the definition of a cash flow item (DDS), VAT rates and the choice of settlement accounts. In the transaction "return from the supplier", the VAT item - "other receipts from current operations", the VAT rate is indicated at 18%, 10% or without VAT. Settlement accounts leave those created by the program by default. These accounts coincide with the accounts of settlements with suppliers: 60.01 or account 60.02. When posting the document, the program will select the subaccount that corresponds to our business transaction. (Fig.2).

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We post and close the document. In conclusion, we check the postings created by the document (in the list of documents "Bank statements" - the mode "Dt-Kt"). Should be: Dt. SC.51 - Cr. Account 60.02 - the amount of 5000.00 rubles.

Calculations on credits and loans.
The receipt of funds to the current account associated with loans and borrowings is determined by the following operations (fixed in the requisite “type of operation”): receipt of funds on loans from banking institutions; obtaining a loan from a counterparty; repayment of a loan from a counterparty issued to him earlier. The general form of the document "Receipt to the current account" for the above operations is as follows (Fig. 3).
Select "Type of operation", fill in the details:
- Payer - a bank (providing us with a loan) or counterparty;
- Amount of credit;
- Agreement (if there is no agreement, the program allows you to create a new agreement without leaving the document form);
- Cash flow item: when receiving a bank loan, this is “obtaining a loan”, when obtaining a loan from a counterparty, it is “obtaining a loan”.
And in conclusion, we agree (or disagree) with the account proposed by the program for this operation (“Settlement Accounts”):
A). when receiving a cash loan from a bank, we apply the accounting entry: Dt51 - Kt67.01 (if the loan is long-term, with a maturity of more than 12 months) and Dt51 - Kt66.01 - if the loan is short-term;
B). upon receipt of a returnable interest-free loan from a counterparty - Dt51 - Kt67.03 (Account 67 - Settlements on long-term loans and loans);
IN). when returning a previously issued interest-free repayable loan from a counterparty partner - Dt51 - Kt58.03 (Account 58 - “Financial investments”, subaccount 58.03 - “Granted loans”). (Fig.3)


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Other settlements with counterparties
If the funds are credited to the account from the counterparty for other reasons, then the document is entered with the type of operation “Other settlements with counterparties”. Such grounds, for example, can be settlements on claims. To account for such settlements, subaccount 76.02 of account 76 “Settlements with various debtors and creditors” is used. We apply the article DDS - "Other income from current payments." Rice. 4

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Sales proceeds from payment cards and bank loans
For the operation of receiving funds from retail sales by payment cards or bank loans, a document with the transaction type "Receipts from sales by payment cards and bank loans" is used. For this type of operation, the document has the following form.
This document has two tabs. The main "Decryption of payment" and "Accounting for bank services" designed to reflect the costs of the enterprise for the services of the acquiring bank for servicing payment cards. In the column "Account of settlements" we use account 57.03 - "Sales by payment cards". If we receive sales proceeds from bank loans, then we can use one of the sub-accounts of account 76 “Settlements with other debtors and creditors”, namely 76.09.
We apply the article DDS - "Payment from buyers with a payment card." (Fig. 5).


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The tab "Accounting for bank services" looks like this. (Fig. 6) The "amount of services" typed in the main tab is transferred to it, the account for accounting for the bank's expenses for servicing payment cards is indicated.


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After posting the document - the operation “Record and close”, we check the postings generated by the program (in the “Bank statements” mode, press the button).

Formed according to the posting document. Dt51 - Kt57.03 - 6000.00 rubles. And
Dt91.02 (cost analytics - “bank services” - Kt57.03 - 200.00 rubles (Fig. 7)


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Collection
This type of operation is used in case of crediting to the settlement account of funds collected from the cash desk of the organization. It is used in the case when there is a time gap between the delivery of funds to the cash desk of the organization and the subsequent transfer of these funds to the bank associated with the process of transportation and protection of funds.
In an open document, the following details must be filled in: the amount of funds collected and the DDS article. The name of the payer is not filled. We agree with the proposed program, the settlement account - 57.01. (Fig. 8)

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Repayment of a loan by an employee
When returning a loan previously issued to an employee of the enterprise, we create a document with the type of operation “Return of a loan by an employee”.
We fill in the following details: Payer - full name of the employee who returns the loan to the enterprise. Sum. The cash flow item is "Proceeds from the repayment of loans." (Fig. 9)


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Other supply

In other cases, receipts to the current account, the accountant has more opportunities for creativity. This can be interest accrued by the bank for the use of free cash, interest on deposits, overpaid and refunded taxes, etc. In this case, the document will look like this. (Fig.10)


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According to the document, the accountant independently determines both the credit account and the cash flow item and the presence (absence) of the "Payer".
Let's take an example. Receipt of interest from the bank from the placement of temporarily free funds of the enterprise. This income is non-operating income. Therefore, we have the following accounting entries corresponding to this business transaction: Dt51 - Kt91.01 - 600.00 rubles. (Account 91.01 - "Other income" with the analytics "Other non-operating income"). (Fig.11).

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We have completed the consideration of documents forming all receipts of funds to the settlement account of the enterprise.

Each of us at least once made a bank transfer to another bank, either to ourselves, or to relatives or partners. In this article, I will tell you about what a bank flight is and why you need to know the schedule of these flights. But we did not even think about the specifics of this banking operation.

First, let's define what interbank transfers are.

Interbank transfers- these are transfers of funds from one bank to another, which is carried out by banks by debiting from the account of one bank crediting to the account of another bank in the Central Bank.

These operations are carried out by the Central Bank of Russia not immediately, but periodically. The frequency of such transactions is called a bank flight.

Schedule of bank flights of the Central Bank of the Russian Federation in 2019

1st flight– departure from 10:00 to 11:00, reception – from 12:00.
2nd flight- departure from 11:15 to 14:00, reception - from 15:00.
3rd flight– departure from 14:15 to 16:00, reception – from 17:00.
4th flight– departure from 16:15 to 18:00, reception – from 20:00.
5th flight- sending from 19:00 to 21:00, receiving - from 22:00 (Everywhere the time is Moscow time)

This schedule helps to understand when funds will be transferred from our bank to another bank. But here it is worth noting that all banks process customer payment orders differently. For example, some banks make outgoing transfers only on the first and second flights.

For example, in the evening we can send money through the Internet bank to repay a loan to an account in another bank, but this money will leave our bank only in the morning on the first flight. And enrollment in another bank, where we have a loan, will occur on one of the flights. Thus, it is possible to predict when the money will “leave” our bank and go to another bank.

Terms of order processing banks prescribe for a transfer in a bank account agreement, but the Civil Code of the Russian Federation (Article 849) states that a credit institution is obliged to make a payment no later than the next banking day after receiving a payment order from a client. Banks may also stipulate that the terms of the transfer can be up to 3-5 business days. But in fact, everything usually happens faster.

The fastest banks for interbank transfers

1. Tinkoff Bank— debit card with free interbank transfers and transfers from card to card. Today it is the fastest bank in Russia for transfers. On business days, transfers are sent every 30 minutes from 1:20 to 19:45 Moscow time.

The company's funds must be kept in a bank. For this enterprise - legal entities that have an independent balance sheet, open current accounts.

To open a current account, the company submits the following documents to the bank:

Application for opening an account in the prescribed form;

A document certifying the fact of creation, registration of a legal entity;

Copies of the articles of association and memorandum of association certified by a notary;

Bank card with samples of signatures of persons who are granted the right to sign payment documents, and a seal imprint;

Certificate of registration of the enterprise in the tax office at the place of registration;

Certificate of registration in the Pension and other social funds.

The procedure for making and processing transactions on bank accounts is regulated by the rules of the Central Bank of the Russian Federation.

The following documents are used to register the movement of money on a current account:

1. Payment order

Payment order provides an instruction from the payer to his bank to transfer a certain amount to the current account of another company.

Payment order printed in 3, 4 or 5 copies, depending on the branches of the bank where the beneficiary's and payer's settlement accounts are located. The first copy is stamped and signed by the first and second persons. The purpose of the payment is specified in the payment order in detail. The printed payment order is valid for 10 calendar days.

2.

Payment request - order represents, on the one hand, the requirement of the supplier to the buyer to pay for the shipped inventory items or services rendered on the basis of documents confirming the shipment. On the other hand, this document is an instruction from the buyer to his bank to make payment.

The supplier, having shipped the products, issues payment order sends to the buyer in three, four or five copies and with the attached shipped documents.

If the buyer agrees to pay for this delivery, he fills out the second part payment request - receipt and submits to your bank to withdraw money from the current account. The buyer's agreement to pay for this delivery is called acceptance.

3. Cash check.

cash check is an order from the enterprise to the bank to issue a certain amount of cash.

A check book for 25 or 50 sheets is issued by the bank at the request of the enterprise. To withdraw cash, the accountant carefully fills out the check with one color of ink and passes it to the cashier of the enterprise. The cashier orders the required amount in advance (1, 2 days in advance). The completed check is valid for 10 days.

4.

According to this document, money is deposited into the current account directly from the cash desk of the enterprise. Cash contribution announcement is filled in by the cashier giving money directly at the bank in the 1st copy. The announcement form can be obtained from the bank operator.

The form consists of 3 parts:

1 part - announcement stays in the bank.

2 part - receipt returned to the cashier of the enterprise.

3 part - order issued by the bank along with the statement.

If enterprises hand over the proceeds to the collector, then in this case bill of lading, which consists of 3 forms:

1 form - bill of lading invested in a money bag.

2 form - consignment note issued to the collector along with the bag.

3 form - copy of the bill of lading remains with the cashier.

Money is credited to the current account on the basis of the following documents:

1. By cash payment announcement or by transmittal sheet the money deposited from the cash register is credited to the current account.

2. Based on payment orders buyers and customers are credited with an advance payment or revenue for products sold.

3. Based on payment requests-orders, issued by the enterprise to buyers and customers, an advance payment or proceeds for products sold are credited.

4. By memorial order a bank loan or interest paid by the bank for keeping money in the company's accounts is credited.

Money is debited from the current account on the basis of the following documents:

1. Based on money check the company receives money from the bank for wages, travel and business expenses.

2. Based on payment orders issued by our company, the debt to the budget, extra-budgetary funds, other creditors is extinguished, and the supplier transfers payment for inventory items, services or an advance payment.

3. Based on payment requests - orders suppliers are debited from the current account of funds in payment for the received inventory items and services.

4. Based on memorial order issued by the bank, interest on the use of a bank loan, as well as payment for the bank's services for settlement and cash services, are written off.

All transactions made on the current account are reflected in bank statement, which is regularly issued to the account holder.

Account 51 correspondence with other accounts

To account for funds at the enterprise, an active synthetic account 51 “Settlement account” is used.

Sub-accounts can be opened for account 51. Sub-accounts are opened when there are several settlement accounts opened in different banks.

By debit account 51 reflects the receipt of money on the current account, according to credit- Withdrawal of money from the current account. Debit balance account 51 reflects the balance of funds on the current account.

The transfer of money to the current account is reflected in the following transactions:

Write-off money from the current account is reflected in the following transactions:

In case of non-cash settlements with buyers, funds can be credited to the current account on the basis of the following documents:

• letters of credit;

• checks;

• payment requests ;

• collection orders ;

• payment orders .

Such types of settlement documents are provided for by Article 862 of the Civil Code of the Russian Federation and clause 1.1 of the Regulation approved by the Bank of Russia on June 19, 2012 No. 383-P.

For information on how to issue and carry out settlements by means of payment orders and checks, see:

• ;

• How to reflect transactions on special accounts in accounting .

Payments by plastic card

Funds can be credited to the settlement account of the organization when paying with a plastic card. For information on what documents need to be issued if the counterparty paid the organization with a plastic card, see.Who and in what cases should apply CCP .

Settlements for collection

In order to receive money on the current account when making settlements on collection, the recipient of funds must issue a settlement document to the payer and transfer it to the bank (clauses 7.4, 7.7 of the Regulation approved by the Bank of Russia on June 19, 2012 No. 383-P).

When making settlements for collection, an organization can use the following settlement documents:

• payment requests ;

• collection orders .

This is stated in clauses 7.1, 7.4, 9.1 and 9.2 of the Regulation approved by the Bank of Russia on June 19, 2012 No. 383-P.

How the payer of funds should act in order for the bank to write off money from his account on the basis of collection settlements, see.How to write off money from a current account .

Settlements by payment claims

The unified form of payment request (f. 0401061) is approved by Appendix 6 to the Regulation approved by the Bank of Russia on June 19, 2012 No. 383-P.

The legislation provides for two types of settlements for collection of payment claims:

• with acceptance;

• without acceptance.

Reason - clause 2.1 of the Regulation approved by the Bank of Russia on June 19, 2012 No. 383-P.

The organization prescribes the condition for acceptance or direct debiting in an agreement with the buyer, the bank (clause 2, article 862 of the Civil Code of the Russian Federation, clause 2.9 of the Regulation approved by the Bank of Russia on June 19, 2012 No. 383-P).

In settlements with payment claims with prior acceptance, the buyer has the right to refuse payment if the organization has violated the terms of the contract. At the same time, he must indicate the reasons for the refusal provided for in the contract (for example, non-compliance with the delivery time, the absence of certain documents for the goods, its poor quality, etc.) (clause 2.9.1 of the Regulation approved by the Bank of Russia on June 19, 2012 No. 383-P).

When filling out a payment request with a preliminary acceptance, in the "Terms of payment" field, put the number "1" - a pre-given acceptance.

In the "Term for acceptance" field of the payment request, specify the number of days for acceptance. The term for acceptance by the parties is set in the contract (delivery, performance of work, provision of services). However, it cannot be less than five business days. If the parties did not prescribe a period for acceptance in the agreement, take it equal to five business days (unless a shorter period is provided for by the agreement with the bank).

This is stated in Appendix 1 to the Regulation approved by the Bank of Russia on June 19, 2012 No. 383-P.

On all copies of the payment request, the employee of the executing bank in the field “End. Acceptance Period" shall indicate the date upon which the acceptance period expires. When calculating the date, working days are taken into account. The day of receipt of the payment request by the bank is not included in the calculation of the specified date. Such instructions are given in Appendix 1 to the Regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P.

A prerequisite for settlements by payment orders without acceptance is that the bank servicing the payer (executing bank) has the right to debit funds from the payer's account without his order (clause 2.9.1 of the Regulation approved by the Bank of Russia on June 19, 2012 No. 383-P) .

That is, in this case, when the recipient organization submits a payment request, the buyer cannot refuse to pay. The bank writes off the amount of the debt from his account without acceptance. In practice, such calculations are used much less frequently, for example, when paying for utilities, electricity, etc.

In the payment request, in the "Payment terms" field, specify:

• the number "1", if the acceptance was given by the buyer in advance;

• the number "2", if an acceptance is required to write off funds.

This procedure is provided for in Appendix 1 to the Regulation approved by the Bank of Russia on June 19, 2012 No. 383-P.

Settlements by collection orders

The parties may provide in the contract for settlements for collection by means of collection orders. To do this, the bank account agreement must contain the conditions for debiting funds on collection orders and information about the recipients who are entitled to present such orders. To confirm this right, the recipient submits the relevant documents to the bank (clause 7.4 of the Regulation approved by the Bank of Russia on June 19, 2012 No. 383-P).

Draw up a collection order on the form No. 0401071 approved by Appendix 4 to the Regulation approved by the Bank of Russia on June 19, 2012 No. 383-P. Such a document must contain a reference to the date, the number of the contract with the buyer (customer) and its corresponding clause providing for the right of indisputable write-off.

accounting

Regardless of the method of settlement in accounting, reflect the receipt of funds to the current account on the basis of a bank statement with settlement documents attached to it (for example, payment and collection orders, payment requests, etc.) (Instructions for the chart of accounts). For information on whether it is possible to conduct document management for banking operations in electronic form, see. How to organize the accounting of transactions on a current account .

The receipt of funds to the settlement account of the organization in accounting reflect the postings on the debit of account 51 "Settlement accounts".

When money is received from counterparties in accounting, make a posting:

Debit 51 Credit 62 (58, 60, 66, 67, 76, 91…)

- received money from the counterparty to the current account.

What transactions need to be made if the buyer paid for the goods with a bank card, seeHow to reflect the sale of goods at retail in accounting .

Receipt of interest on the free balance of funds on the current account reflect as follows:

Debit 51 Credit 91-1

- received interest on the free balance of funds on the current account from the bank.

Return (reimbursement) of funds from the budget reflect the posting:

Debit 51 Credit 68

- money was received on the current account in terms of the return (reimbursement) from the budget.

When receiving funds from the FSS of Russia, make an entry in the accounting:

Debit 51 Credit 69

- money was received on the current account in terms of reimbursement from the FSS of Russia.

Reflect the cash contributions received from the founders by posting:

Debit 51 Credit 75-1

- made money as a contribution to the authorized capital.

If you have several current accounts opened in different banks, organize analytical accounting of funds on them. To do this, open separate sub-accounts for account 51. For example, account 51 sub-account "Current account in bank 1" and sub-account "Current account in bank 2". Transfer money between your own accounts in different banks, reflect the posting:

Debit 51 subaccount "Current account in bank 2" Credit 51 subaccount "Current account in bank 1"

- reflects the transfer between own settlement accounts (if the money is credited on the same day).

Or when crediting money not on the day of transfer:

Debit 57 Credit 51 sub-account "Current account in bank 1"

- funds were written off for crediting to another own current account (on the day when the write-off is reflected in the bank statement 1);

Debit 51 sub-account "Current account in bank 2" Credit 57

- reflects the receipt of funds from another current account (on the day the money is credited).

This procedure is established in the Instructions for the chart of accounts.

For more information about processing a payment order when transferring money between your own accounts in different banks, see.How to write off money from a current account .

When providing settlement services (including the transfer of funds to the settlement account of the organization), the bank may charge a fee. For information on how to reflect such payments in accounting, see. How to reflect in the accounting expenses for banking services .

The procedure for reflecting the receipt of funds to the current account when calculating taxes depends on two factors:

• the taxation system that the organization applies;

• destination of the money received.

BASIC

If the organizationapplies the accrual method , then the receipt of money on the current account will not affect the calculation of income tax in any way. This is due to the fact that the recognition of income in this case does not depend on the receipt of money to the settlement account of the organization (clause 1 of article 271 of the Tax Code of the Russian Federation).

An example of reflection in accounting and taxation of receipt of money to the current account in settlements by collection orders. The organization applies the accrual method

On July 2, Alfa LLC entered into a long-term contract for the provision of communication services to LLC Trading Firm Germes. According to the agreement, Hermes pays for the rendered communication services on a monthly basis. The contract provides for a collection form of payment (collection orders).

The agreement between Hermes and the bank serving it contains a condition on the right of the bank to debit funds from the client's account without his order.

In July, Alpha provided communication services to Hermes in the amount of 59,000 rubles. (including VAT - 9000 rubles). Alfa's accountant issued a collection order for this amount.

• about the recipient of funds ("Alpha"), who has the right to issue collection orders for debiting money in an indisputable manner (full name, legal and actual address, telephone number, TIN, KPP, PSRN, bank details, information about the head and chief accountant);

• on the contract for the provision of communication services (contract dated July 2 No. 344, concluded with Alfa).

For services for the execution of a collection order, the bank servicing the organization deducted a fee of 1,800 rubles from Alfa's current account.

The accountant of Alfa reflected the operations carried out in the accounting as follows.

Debit 62 Credit 90-1
- 59,000 rubles. - reflected the proceeds from the provision of communication services, and at the same time issued a collection order for their payment;

Debit 90-2 Credit 20
- 30,000 - included in the cost of sales of communication services;

Debit 90-3 Credit 68 sub-account "VAT calculations"
- 9000 rub. - VAT was charged on revenue from the provision of communication services.

Debit 51 Credit 62
- 59,000 rubles. - money has been received from the buyer (a collection order has been executed);

Debit 91-2 Credit 51
- 1800 rub. - reflects the bank's remuneration for services rendered in settlements by collection orders.

Alfa uses the accrual method, so the receipt of revenue from the sale of services to the current account did not affect the calculation of income tax.

If an organization calculates income taxcash method , the reflection of the money received on the current account depends on their purpose. This is due to the fact that income under the cash method is recognized at the time the money is received on the current account (clause 2, article 273 of the Tax Code of the Russian Federation).

For example, if an organization receives proceeds from the sale of goods (works, services) to its current account, then it must be taken into account when calculating income tax at the time the funds are received (clause 2, article 273 of the Tax Code of the Russian Federation). This rule also applies to the advance payment received (clause 8 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 No. 98).

When money is received on the current account as an advance payment for the upcoming supply of goods (works, services), the organization may have an obligation (clause 1, article 167 of the Tax Code of the Russian Federation).

USN

If an organization applies a simplified system, then the reflection of the money received in the current account depends on their purpose. This is due to the fact that income under this regime is recognized at the time of receipt of money to the current account (clause 1 of article 346.17 of the Tax Code of the Russian Federation).

So, take into account the proceeds from the sale of goods (works, services) that entered the current account when calculating the single tax on the day the money is received into the account (clause 1 of article 346.17 of the Tax Code of the Russian Federation).

An example of accounting when calculating a single tax when simplifying the received revenue

LLC "Alfa" applies simplified taxation with the object of taxation "income".

On May 14, Alfa shipped a batch of goods to the buyer for a total of 550,000 rubles. Payment for the shipped goods was received from the buyer to the company's settlement account on May 21 (payment order dated May 21 No. 352).

The accountant reflected the amount of revenue received as income in the book of income and expenses for the half year.

UTII

The object of taxation of UTII is imputed income (clauses 1 and 2 of article 346.29 of the Tax Code of the Russian Federation). Therefore, the receipt of money does not affect the calculation of UTII.