Book: Accounting in budgetary institutions: Textbook / under total. ed. prof. G. T. Jog.

SECTION 3 ACCOUNTING OF FINANCIAL AND SETTLEMENT OPERATIONS 3.1. Principles and forms of cash payments

Basic terms and concepts:

non-cash settlements, cash settlements, memorial orders, payment orders, payment orders-orders, letters of credit, bills of exchange, collection orders (orders), orders to the operational department, checks, cash transactions, cash book, cash limit, cash order, accountable persons, advances, business trip, advance report, foreign currency, exchange rate, foreign exchange transactions, exchange rate differences, monetary items, non-monetary items, debtors, creditors.

Monetary relations of budgetary institutions in the process of executing the estimate of income and expenditure are carried out both in cash and non-cash form (Fig. 3.1).

The spheres of cash and non-cash payments are delimited, although there is a close connection between cash and non-cash forms of payments.

Cash form calculations is used for settlements with individuals with payments covering wages, scholarships, social benefits, payments for accountable amounts, for special types of payments, for compensation for damages, as well as settlements of institutions among themselves and with entrepreneurs for material values ​​and services rendered and the work performed within the limits of the available funds, both at the expense of funds received from the cash desks of banks, and at the expense of cash proceeds. With regard to cash settlements of institutions with enterprises in accordance with Regulations on the conduct of cash transactions in national currency in Ukraine the maximum amount is set - UAH 3,000. The number of enterprises (entrepreneurs) with which settlements are made is unlimited during the day.

Cashless form of payment provides for the transfer of funds from the accounts of the payers to the accounts of the recipients of funds, as well as the transfer by banks on behalf of organizations and individuals of funds deposited by them in cash at the bank's cash desk to the accounts of the recipients of funds. The bank performs these calculations on the basis of settlement documents on paper or in electronic form.

Rice. 3.1. Scheme of calculations of budgetary institutions

Cashless payments should be considered as an integral system containing:

classification of settlements;

organization of settlements and regulation of legal and organizational relationships between funds managers and bodies of the State Treasury of Ukraine and banking institutions;

the forms of the relevant documents;

Cashless settlements of budgetary institutions are carried out in accordance with the following principles:

mandatory storage of funds on registration or current accounts (with the exception of carry-over balances at the cash desk);

opening accounts in bank institutions, and in the bodies of the State Treasury;

application of forms of non-cash payments in accordance with regulatory documents developed by the Methodological Department of the State Treasury of Ukraine;

debiting funds from registration accounts of institutions by order of the institution;

the urgency of making payments;

making payments within the balances on the payer's accounts.

Cashless payments are carried out in accordance with Instructions on cashless payments in Ukraine approved by the Resolution of the NBU Board of March 29, 2001 No. 135 on the following forms of settlement documents: memorial warrants, money orders, payment orders, settlement checks, letters of credit, promissory notes, collection orders.

The use of bank payment cards, letters of credit and bills of exchange as payment documents is regulated by separate regulations of the National Bank of Ukraine.

Thus, the conditions and procedure for making settlements under letters of credit are stipulated in the agreement between the beneficiary and the applicant of the letter of credit and are governed by the Unified Rules.

Letter of credit - this is a form of settlement, according to which the issuing bank, on behalf of its client, is obliged to make a payment to a third party for the delivered goods (work, services) or to authorize a third party to make a payment.

This form of payment provides for participation:

the applicant for the payer's letter of credit, who applies to the bank that serves him, to open a letter of credit;

issuing bank - the payer's bank, which opens a letter of credit to its client;

the nominated bank making the payment under the letter of credit;

beneficiary - a legal entity in whose favor the letter of credit was established.

In fact, the specified form of non-cash payments is one of the
types of contract, since during the performance of the relevant operations, all interested parties deal only with documents, and not with goods, services or other types of performance of obligations.

There are the following types of letters of credit:

covered - when the payer's funds are booked in full in advance in a separate account with the issuing bank or nominated bank;

uncovered - payment for which, in the event of a temporary lack of funds in the payer's account, is guaranteed by the issuing bank at the expense of a bank loan, giving the executing bank the right to write off the payment in favor of the supplier-recipient of funds from its correspondent account;

revocable is a letter of credit that can be changed or canceled by the issuing bank at the request of the buyer without prior agreement with the supplier;

irrevocable - a letter of credit that cannot be replaced or canceled without the consent of the supplier in whose favor the letter of credit was opened.

The mechanism of information exchange during settlements with letters of credit is illustrated in Fig. 3.2, where the following designations are used:

1 - conclusion of a contract;

2 - submission of the agreement in 2 copies to the paying bank;

3 - opening a balance account on the basis of 1 copy of the agreement;

4 - return of the 2nd copy of the agreement;

5 - message about opening a letter of credit;

6 - opening a balance account on the basis of the specified notification;

7 - notification to the recipient of the opening of the letter of credit;

8 - shipment of goods;

9 - presentation of two registers;

10 - checking registers;

11 - transfer of all documents to the payer's bank;

12 - verification of documents in accordance with the requirements of the letter of credit;

13 - debiting funds from the client's account;

14 - debiting funds from the off-balance sheet account;

15 - return of the 2nd copy and documents to the payer;

16 - credit notification;

17 - crediting funds to the client's account.

Rice. 3.2. Letter of credit form of settlements (uncovered letter of credit)

Memorial warrants are used for processing intra-bank transactions, operations for debiting funds from the payer's account, making a contractual debiting from the client's account on the basis of his written order or the order of the claimant to debit funds from the payer's account.

Cash checks are used in non-cash payments of enterprises and individuals in order to reduce cash payments for goods received (work performed, services rendered). Such checks are intended only for non-cash transfers from the account of the drawer to the account of the recipient of funds and are not payable in cash (individuals can exchange a check for cash or receive change from the amount of the check, but no more than 20% of the check amount).

For guaranteed payment of settlement checks, check-makers reserve funds in the bank on a separate analytical account "Settlements by checks".

The validity of a checkbook is one year, and a check issued to an individual for a one-time settlement is 3 months.

The checkbook can be issued for settlements with any specific supplier or with different suppliers.

A check from the checkbook is issued at the time of making a payment, and is presented in the event of receipt of goods, work performed and services rendered. When writing a check, the drawer by all means overwrites the rest of the limit from the back of the previous check to the back of the new one and marks the new rest of the limit. At the same time, he must comply with all filling rules.

Cashier's checks and checkbooks are strict accounting forms. Made to order of a commercial bank according to the model approved by the National Bank of Ukraine, stitched
in checkbooks of 10, 20, 25 pages, and for settlements, they are carried out by individuals to carry out one-time transactions, are made as separate forms.

The institution chooses the forms of settlement documents for the implementation of settlement transactions independently, determining its choice when concluding service contracts. Taking into account the technical capabilities of the institution and the servicing bank, documents can be submitted there both in hard copy and in electronic versions using the Client-Bank software and hardware complex.

The procedure for carrying out non-cash and cash settlements of budgetary institutions in the case of financing through the bodies of the State Treasury has its own characteristics, which follow from the fact that the function of the servicing bank is performed by the latter. At present, the State Treasury of Ukraine has all the possibilities to independently, without involving the banking system, service budget funds, except for cash transactions. To ensure cash circulation in the budgetary sphere, the State Treasury, through the accounts of the 257th group of the Chart of accounts of accounting of commercial banks of Ukraine, opened in the name of its bodies, attracts commercial banks. The conditions for servicing these accounts are determined on a contractual basis.

According to Article 48 of the Budget Code of Ukraine, the treasury form of servicing the State Budget of Ukraine is applied, which provides for the implementation by the State Treasury
state of Ukraine:

1) operations with state budget funds;

2) settlement and cash services for administrators of budgetary funds.

Since 2001, all funds of budgetary institutions acquire the status of funds of the State Budget of Ukraine (including own receipts of budgetary institutions and organizations). Legal and organizational relationships that arise during the implementation of expenses of managers and recipients of budgetary funds from registration and special registration accounts, the bodies of the State Treasury of Ukraine shall regulate in accordance with The procedure for the execution of the state budget for expenditures approved by the orders of the State Administration of Ukraine dated January 22, 2001 No. 3 and dated August 10, 2001 No. 140, which regulates the process of implementing the state budget expenditures in national currency by making monetary settlements.

The treasury system for the execution of the state budget provides for the accumulation of all state budget funds in accounts that are opened with the bodies of the State Treasury.

The bodies of the State Treasury carry out the implementation of expenses and payment of expenses, subject to the availability of data on the territorial location of the network of institutions, enterprises and organizations in the relevant territory and on the basis of approved estimates of income and expenses, as well as allocation plans.

According to the tasks assigned to it, the State Treasury controls the targeted direction of funds at the stage of making a payment on the basis of supporting documents provided by the managers of budget funds.

Payment of accounts of managers of budget funds and payment of cash are carried out only if the State Treasury bodies have their liabilities and / or financial obligations and balances of funds on the accounts of managers... The mechanism for using budget funds and accounting for liabilities was approved by the Orders of the State Treasury of Ukraine dated 10.19.2000 No. 103 with amendments and additions dated 31.012002 No. 16 and dated 12.10.2001 No. 180 "On the Procedure for Accounting for the Obligations of Budget Funds Managers in the State Treasury Bodies".

The basis for the expenses of the funds managers are money orders... They are used for settlements for actually received material values ​​(work performed, services rendered) in the order of prepayment in order to complete settlements on acts of preliminary reconciliation of mutual debts, transfer of budget funds to subordinate institutions, transfer of amounts that belong to individuals (wages, scholarships, pensions and other monetary income) to their accounts opened in bank institutions.

The procedure for settlements by payment orders through the bodies of the State Treasury is illustrated in Fig. 3.3, where the following symbols are used:

1 - the supplier ships products (performs work, services);

2 - the supplier issues an invoice for products (works, services);

3 - a budgetary institution submits payment orders according to the register to the State Treasury;

4 - the body of the State Treasury submits payment orders to the authorized bank;

5 - the authorized bank debits funds from the treasury account;

6 - the authorized bank sends to the State Treasury body extracts from the treasury account with attached payment orders;

7 - the body of the State Treasury deducts funds from the registration accounts;

8 - the body of the State Treasury sends to the budgetary institution extracts from registration accounts with attached payment orders;

9 - the authorized institution of the bank transmits by means of electronic communication or sends a payment order for the corresponding amount to the supplier's bank;

10 - the supplier's bank credits funds to the beneficiary's account;

11 - the supplier's bank sends an account statement to the supplier (recipient) of funds.

Rice. 3.3. Settlements by payment orders
through the bodies of the State Treasury

Payment order - this is a written order of the fund manager to transfer the corresponding amount from the registration account to the account of the recipient of funds.

Payment orders prepared by account holders are confirmed by documents that indicate the targeted direction of funds (invoices, invoices, waybills, consignment notes, labor agreements, work contracts, reports on the results of the procurement of goods and services for public funds ). Regarding individual expenses of the Ministry of Defense of Ukraine and other executive authorities that constitute a state secret (the list of such expenses is agreed with the State Treasury of Ukraine and the relevant executive authorities), no supporting documents are submitted, regardless of the amount of a one-time payment.

The procedure for drawing up and submitting payment orders to the State Treasury bodies is regulated by the requirements for accounting for obligations, according to which the manager of funds, as a consumer, must pay what is due to the executor, subject to the implementation of these obligations.

Payment orders are submitted to the State Treasury authorities in two copies in the form established by the National Bank of Ukraine (Table 3.1).

Table 3.1

							Received by the bank "__" ____________ 200__
PAYER STATE TREASURY DEPARTMENT IN KIEV
EDRPOU code
Payer's bank			Bank code					DEBIT n. No.
UDC in Kiev
Recipient KIEVENERGO (DOG. 340814)
EDRPOU code
Payer's bank			Bank code					CREDIT account No.
AB Energobank of Kiev
Amount in words Five thousand one hundred hryvnia 00 kopecks.
Purpose of payment
For KPI 22116000381 Payment for heat energy up to 05.2002 in accordance with the contract
340814 dated 20.04.99 KEKR 1161.
Amount = 4249.98
Signature______________		Carried out by the bank
		"__" _____________ 200__
		Bank signature

The date of the payment order must correspond to the date of its actual submission or the date of the next day, if the documents were received in the postoperative time. The validity period of the payment order is set within 10 calendar days from the date of its issuance, the day of filling in the payment order is not taken into account.

Payment orders are checked regarding the correctness of filling in the details and the purpose of the payment. This is information like this:

document's name;

document number, date, month, year of compilation;

name and code (number) of the paying organization and recipient of funds, number of debit and credit accounts;

the name of the institution of the bank, the body of the State Treasury of Ukraine (recipient and payer of funds) and the code number and payment amount (in figures and words);

name (type) of goods, works, services for which payment is made, number and date of the document on the basis of which payment is made (agreement, invoice, shipping document), number and date;

codes of budgetary classification of income and expenses - in the case of expenditures from the budget, transfer of funds to the budget or redistribution of budgetary funds.

Payment orders are submitted to the State Treasury authorities simultaneously in paper and electronic forms. State Treasury bodies provide statements on completed transactions based on the results of the previous business day.

Such a form of cashless payments as request-order is applied through the bodies of the State Treasury in the event of compulsory write-off (collection) of funds from registration or special registration accounts of managers, recipients and accounts of other clients only in cases established by the laws of Ukraine and court decisions.

The procedure for the compulsory write-off of funds from the accounts of institutions and organizations opened in the State Treasury bodies was approved by the Order of the Civil Code of Ukraine dated 5.10.2001 No. 175. Compulsory write-off (collection) of funds from accounts opened in the name of the State Treasury bodies in the institutions of the National Bank of Ukraine and commercial banks, carried out in the manner determined by the Resolution of the Board of the National Bank of Ukraine dated December 27, 1999 No. 621 "On approval of the Instruction on interbank settlements in Ukraine" and Instruction on cashless payments in Ukraine in national currency dated March 29, 2001 No. 135.

Payment claim - a settlement document containing the claim of the claimant or (in the case of a contractual write-off) of the recipient to the bank serving the payer, transfer a certain amount of funds from the payer's account to the recipient's account without the consent of the payer.

The payment request and accompanying documents form a single whole. An order for enforced collection is drawn up on a payment request form according to the rules for filling in the details of settlement documents approved by the National Bank of Ukraine (Table 3.2).

The line "Payer" indicates the name of the debtor institution.

In the field "Account No." - the number of the registration, special registration or account of another client.

On the line "Payer's bank" - the name of the State Treasury body in which the registration, special registration account or account of another client is opened.

The line "Purpose of payment" contains information that the recoverer enters depending on the specific case of forced debiting of funds.

Table 3.2

Received by the bank "__" ____________ 200__

PAYER Kiev Institute of Endocrinology

02070884

Payer's bank

Bank code

DEBIT n. No.

UDC in Kiev

392150304103

19136,18

Recipient JSC "KIEVENERGO"

payee's bank

Bank code

CREDIT account No.

JSB "Energobank" Kiev

Purpose of payment: Electricity under contract No. 420 dated 03.04.2001

V / sch. No. 874.

Electricity payment based on meter readings for the second half of June 2002

UAH 15 946.82

Total payable:

UAH 19 136.18

Tariffs are calculated in accordance with the NERC Resolution dated November 22, 1999 No. 1418.

Recipient's signature ______________

DEBIT n. No.

AMOUNT TO PAY

Amount payable to words

392150304103

19136,18

Nineteen thousand one hundred thirty-six UAH eighteen kopecks.

CREDIT account No.

26005359502

Signature______________

Carried out by the bank

"__" _____________ 200__

Bank signature

In the event of a compulsory write-off of funds on the basis of an executive document or in accordance with Article 8 of the Economic Procedure Code, the recoverer submits to the State Treasury body the corresponding executive document, on the basis of which the payment request is drawn up, a copy of the claim and the payer's response to it.

The recoverer submits the payment request and accompanying documents to the bank that serves him, or the body of the State Treasury, where the debtor is served. After verification, the bank institution (body of the State Treasury) sends the request and the specified documents to the treasury body where the payer is served. The bank of the recoverer accepts payment requests within 10 calendar days from the date of their preparation, and the body of the State Treasury in which the debtor institution is serviced within 30 calendar days from the date of their preparation. If a payment request arrives at the State Treasury authorities directly from the claimant, its validity period should not exceed 10 days from the date of preparation.

Payment requests received by the Treasury during the operational time are executed on the day they are received. In the absence of funds for the fulfillment of payment requests to the accounts of the manager, recipient of budgetary funds or other clients, the claims of that very day shall be returned to the recoverer without fulfillment.

The documents received by the State Treasury body are registered in the register of settlement documents regarding the compulsory write-off (collection) of funds, and payment requests are transferred to the executor by his signature in the specified journal for collection.

Forced write-off (collection) of funds from the general fund of the state budget is carried out by the State Treasury bodies within the allocations for the current year, if funds are available on the corresponding registration accounts and accounts of other clients according to the corresponding codes of budget classification. Forced debiting of funds is carried out according to the same code of the economic classification of budget expenditures, for which the payment would be made if the payment
was not forced. Expenses related to the settlement of an economic dispute, sanctions for other expenses are charged under code 1139 “Payment for other services and other expenses”.

When the compulsory write-off (collection) of funds is carried out, the administrators and recipients of budgetary funds must bring the accounting of obligations registered with the State Treasury into conformity with the operations performed, making appropriate changes to the estimates of income and expenses.

One of the forms of cash settlements of budgetary institutions and organizations, carried out through the bodies of the State Treasury, is also bill of exchange , which provides for settlements between recipients of funds and payers with a deferred payment and is regulated by the Resolution of the Cabinet of Ministers of Ukraine dated June 27, 1996 No. 689 with amendments No. 731 dated April 28, 2000 "On approval of the procedure for the application of bills of the State Treasury".

Treasury bill - one of the types of securities that are issued to cover the costs of the state budget.

Treasury bills are used:

to pay off accounts payable with the consent of the respective creditors;

sales to legal entities that are residents in accordance with the legislation of Ukraine;

pledge for the purpose of securing obligations to residents in accordance with the legislation on pledge;

attribution of payment of taxes and fees to "compulsory payments".

The drawer and payer of treasury bills is the Main Department of the State Treasury of Ukraine.

The basis for processing and issuing bills of exchange is the consolidated register of distribution of funds, approved by the Main Department of the State Treasury, approved for the issuance of treasury bills, which is transferred to authorized agent banks and main administrators of budget funds. The decision on the expediency of spending from the state budget in treasury bills is taken by the Ministry of Finance of Ukraine. The main administrators of budgetary funds, no later than within five working days from the date of approval of the register of distribution of funds, inform the subordinate institutions about the amount of funds for which they can be issued treasury bills. To receive a treasury bill, authorized persons of budgetary institutions submit to the institutions of the agent bank an order registered with the relevant body of the State Treasury.

Treasury bills within their validity period are redeemed by the State Treasury bodies:

transfer of monetary funds to the account of bearers of treasury bills in the amount of the corresponding bill of exchange;

by crediting the amount of the bill in payment by the holder of obligatory payments, in full, go to the state budget.

The Department of the State Treasury of Ukraine, as well as authorized agent banks, submit monthly reports on the redemption of treasury bills to the Main Department of the State Treasury of Ukraine.

The scheme of simple circulation of bills is shown in Fig. 3.4, where the following notation is used:

1 - receipt of an approved consolidated register of the distribution of funds determined for the issuance of treasury bills;

2 - issuance of treasury bills by the funds manager;

3 - endorsement of a bill;

4 - obtaining an approved consolidated register of bill holders who have applied for the redemption of treasury bills;

5 - redemption of treasury bills.

Rice. 3.4. Treasury bills settlement scheme

For accounting of treasury bills, an active account No. 34 "Short-term promissory notes received", which has two sub-accounts:

No. 341 “Bills of exchange received in national currency”;

No. 342 "Bills Received in Foreign Currency".

The repayment of accounts payable by treasury bills for services rendered and goods received by budgetary institutions is reflected in the accounting records by the entries discussed below.

1. Receipt of treasury bills - implementation of financing at their expense:

Debit of subaccount No. 341 "Short-term promissory notes received".

Credit of sub-account No. 701 "Appropriations from the budget for the expenses of the institution and other activities."

2. Repayment of accounts payable for services rendered and goods received:

Debit of subaccount No. 364 "Settlements with other debtors".

Credit of sub-account No. 341 "Short-term bills received".

1.	Accounting in budgetary institutions: Textbook / under total. ed. prof. G. T. Jog.
2.	Introduction
3.	SECTION 1 BASICS OF BUILDING ACCOUNTING IN BUDGETARY INSTITUTIONS 1.1. The role of accounting in the management of budgetary institutions, its functions and tasks
4.	1.2. Balance sheet
5.	1.3. Accounting chart of accounts
6.	1.4. Accounting forms
7.	1.5. Features of the organization of accounting
8.	Control tasks for section 1
9.	SECTION 2 ACCOUNTING OF INCOME AND EXPENSES 2.1. The system of funds managers (RC) and the tasks of accounting for their income and expenses
10.	2.2. Composition and classification of income and expenses 2.2.1. Classification of income
11.	2.2.2. Cost classification
12.	2.3. The procedure for drawing up, considering and approving the estimate of income and expenses
13.	2.4. Accounting for the income of the general fund 2.4.1. The procedure for receiving appropriations from the general fund of the budget
14.	2.4.2. Accounting for cash, internal settlements and general fund income
15.

The use of cash is becoming less popular. Now electronic money has replaced cash payments. Public sector institutions, along with commercial organizations, have the right to use non-cash transfers for settlements with suppliers, contractors, buyers, customers and other counterparties.

Accounting features

Accounting for non-cash payments should be kept on a special account 0 201 11 000 "Current account opened with the Federal Treasury." Such an accounting account is considered active, therefore, income is reflected on the debit. For example, the receipt of money for services rendered.

Autonomous institutions have the right to open settlement accounts (R / C) not only with the Federal Treasury, but also with credit institutions (banks). In this case, in accounting, business operations are reflected by account. 0 201 21 000.

State institutions are obliged to reflect payments from the provision of paid services to the account. 0 210 04 000. For other operations, it is permissible to use account. 0 201 11 000.

The procedure for carrying out operations on the settlement account of state employees is determined in the agreement, which is concluded at the time of its opening. That is, the conditions, terms, collection of fees and commissions for carrying out settlement operations are stipulated in the service agreement.

It is permissible to open several personal accounts (L / S) on one account. This approach allows detailed accounting of transactions by key characteristics. For example, most government agencies open separate L / S by type of financial support. The sign or L / S code allows you to quickly group transactions by one CFO. For example, according to the funds from entrepreneurial activities.

Typical accounting records

Consider the accounting procedure for non-cash funds for various types of transactions.

When reflecting transactions with the account. 0 201 11 000 or 0 201 21 000 it is necessary to simultaneously make entries on off-balance accounts 17 and 18. So, when reflecting receipts, an entry is formed on debit 17 of the account. Upon disposal, account 18 is credited.

Cashless return

The buyer's right to a refund is enshrined in the Civil Code. Money is returned not only for poor quality or incomplete delivery. The funds will have to be returned if the buyer transferred the money, but refused to sign the contract in the future.

The key list of reasons why the buyer refuses to supply and the procedure for completing the procedure is disclosed in detail in a special material. Now we will determine with what transactions to reflect in accounting the return of funds to the buyer by bank transfer.

Accounting example

A private person transferred 5,000 rubles to the bank account of a state institution for the provision of a certain type of service. But in the future, the buyer refused to sign a contract for the provision of services. Consequently, the state institution is obliged to return the money received. Moreover, the reimbursement of funds should be carried out in the way that the payer has chosen. In our example, an individual has chosen a cashless payment.

To reflect in accounting, the accountant made the following entries:

Operation
Budget and standalone
Received money for P / S	2 201 11 510 - BU and AU 2 201 21 510 - АУ
We reflect the movement on off-balance sheet accounts
Funds returned to the private person
Balance movement
State
Received payment from a private person
Out of balance
Reflected money back
Balance operation	SIDE 17 (entry with a minus sign)

For some transfers, banking organizations and post offices have the right to charge a commission for the provision of non-cash payments. The size of the commission is determined by the terms of the P / S service agreement.

Accounting and reporting of budgetary institutions

CASHLESS PAYMENTS IN THE ACTIVITIES OF AUTONOMOUS INSTITUTIONS

I. A. VARPAEVA, Candidate of Economic Sciences, Senior Lecturer of the Department of Finance and Accounting, Faculty of Management and Entrepreneurship, Nizhny Novgorod State University named after N.I. Lobachevsky - National

research university

In accordance with Federal Law No. 174-FZ of 03.11.2006 "On Autonomous Institutions", autonomous institutions have the right to open accounts with credit institutions. A credit institution is a legal entity that, in order to generate profit as the main purpose of its activities, on the basis of a special permit (license) from the Bank of Russia, has the right to carry out banking operations provided for by Federal Law No. 395-1 dated 02.12.1990 "On Banks and Banking Activities" ... In turn, a bank is a credit organization that has the exclusive right to attract deposits from individuals and legal entities; place these funds on their own behalf and at their own expense on the terms of repayment, payment, urgency; open and maintain bank accounts of individuals and legal entities.

For legal entities, accounts are opened on the basis of a bank account agreement, which provides for mutual obligations of the bank and the client. The content, procedure for concluding and terminating a bank account agreement are determined by the Civil Code of the Russian Federation (Civil Code of the Russian Federation)

The bank account agreement is an independent civil law agreement that belongs to the category of service agreements. The service provider party to this agreement is always a bank or other credit institution that has received a license from the Bank of Russia to perform the relevant actions (transactions).

The bank account agreement shall reflect:

Subject of the contract;

Rights and obligations of the parties to the contract;

The amount and procedure for payment for bank services;

Contract time;

Settlement of disputes;

Responsibility of the parties to the contract;

Special conditions regarding reissuing an account, changing the legal address, the actual location of the institution, etc.

The bank account agreement can be terminated at the request of the client at any time (clause 1 of article 859 of the Civil Code of the Russian Federation). The bank has the right to refuse to execute the bank account agreement, having warned the client in writing about this in cases of absence within two years of funds on the client's account and transactions on

this account and in other cases established by law.

At the request of the bank, the bank account agreement may also be terminated by the court in the following cases:

When the amount of funds stored in the client's account is below the minimum amount stipulated by banking rules or an agreement, if such amount is not restored within a month from the day the bank was warned about it;

In the absence of transactions on this account during the year, unless otherwise provided by the contract.

Termination of the bank account agreement is the basis for closing the client's account. The balance of funds on the account in accordance with Art. 859 of the Civil Code of the Russian Federation is issued to the client or, at his instruction, is transferred to another account no later than seven days after receiving the corresponding written application from the client.

In the bank account agreement, the final contractual result consists in the implementation of non-cash payments in the interests of the client. Banks carry out operations for crediting funds to the settlement accounts of the client institution and debiting them on the basis of the relevant documents. The bank carries out operations for debiting from the current account on the basis of written orders from the owners of the current account or with their consent (acceptance).

At the same time, the client can give an order to the bank to write off funds from their accounts at the request of third parties, including those related to the client's fulfillment of his obligations to these parties. Also, by order of tax, financial, judicial and other similar bodies, the bank is obliged to write off funds from the client's current account without his consent (without acceptance).

Banks transfer funds through the bank accounts of legal entities on the basis of the Regulation on the rules for transferring funds, approved by the Bank of Russia dated June 19, 2012 N ° 383-P (hereinafter referred to as Regulation No. 383-P).

Regulation No. 383-P establishes the following forms of non-cash payments:

Settlements by payment orders;

Settlements under a letter of credit;

Settlements by collection orders;

Calculations by checks;

Settlements in the form of a transfer of funds at the request of the recipient of funds (direct debit);

Settlements in the form of an electronic money transfer.

Within the framework of these forms of non-cash settlements, money transfers can be executed by the following orders, issued on paper or in electronic form:

Payment order;

Collection order;

Payment requirement.

The details and forms of these orders are given in the annexes to Regulation No. 383-P. The transmission of orders and other related information in electronic form must ensure the possibility of reliable identification of the sender. Making corrections to bank settlement documents (order) is not allowed.

The forms of non-cash settlements are chosen by the clients of banks independently and are provided for in the agreements they conclude with their counterparties. Within the framework of the forms of non-cash settlements, payers and recipients of funds (collectors), as well as banks and correspondent banks serving them, are considered as participants in settlements. Banks do not interfere with the contractual relationship of customers. Mutual claims on settlements between the payer and the recipient of funds, except for the banks that have arisen through the fault of the banks, are resolved in accordance with the procedure established by law without the participation of banks.

Settlements by payment orders are the most common form of non-cash payments in the Russian Federation. A payment order is an order of the account holder (payer) to the bank serving him, drawn up with a settlement document, to transfer a certain amount of money to the account of the recipient of funds opened with this or another bank. The form of the payment order and explanations for the details used in its preparation are established by Appendices 1-3 to Regulation No. 383-P.

One of the modern forms of non-cash payments between economic entities during the execution of commercial contracts is a letter of credit (from Lat. Accredo - I trust). Legal regulation of settlements by letters of credit is carried out in accordance with § 3 Ch. 46 h. 2 of the Civil Code of the Russian Federation and Ch. 6

Regulation No. 383-P. The use of this form of settlement by the parties in any transaction allows you to minimize their risks: the buyer (customer) is guaranteed the receipt of goods (works, services), the seller is guaranteed the timely receipt of funds to his account.

In settlements under a letter of credit, the following parties are participants:

Buyer (payer);

Issuing bank (buyer's bank) - opens a letter of credit;

Seller (recipient of money);

Executing bank (seller's bank) - executes the letter of credit. The nominated bank can be the issuing bank, the recipient's bank, or another bank.

When making payments under a letter of credit, the payer's bank (issuing bank) acting on behalf of the payer undertakes to make payments to the recipient of funds for the goods shipped (work performed, services rendered) or authorizes another bank (executing bank) to execute the letter of credit. The letter of credit is intended for settlements with one recipient of funds.

To open a letter of credit, the payer sends to his servicing bank applications for opening a letter of credit, the details and form of which are set by the bank independently. The Bank of Russia only establishes a list of mandatory information that must be indicated in this application. The transfer of funds to the recipient (supplier) is made after he fulfills the conditions specified in the letter of credit (shipment of goods, performance of work, provision of services).

Letters of credit are classified according to various criteria, including depending on the procedure for providing cash coverage to the nominated bank and the conditions for opening them.

According to the method of providing cash coverage to the nominated bank, letters of credit are divided into:

^ covered (deposited); ^ uncovered (guaranteed).

In accordance with paragraph 2 of Art. 867 of the Civil Code of the Russian Federation, when opening a covered (deposited) letter of credit, the issuing bank transfers at the expense of the payer or the loan provided to him the amount of the letter of credit (coverage) at the disposal of the executing bank for the entire duration of the letter of credit. When opening an uncovered (guaranteed) letter of credit, the executing bank provides

the right to write off the entire amount of the letter of credit from the account of the issuing bank kept by him. Such a letter of credit can be considered as one of the forms of a short-term loan, since the funds under the letter of credit are debited directly from the correspondent account of the issuing bank, and not from the account of the payer (institution). This form of letter of credit is used if there is a correspondent relationship between the banks involved in the transaction.

Depending on the conditions of opening letters of credit are subdivided into: ^ revocable; ^ irrevocable.

According to Art. 868 of the Civil Code of the Russian Federation, a letter of credit is considered revocable, which can be changed or canceled by the issuing bank without prior notice to the recipient of funds. The revocation of a letter of credit does not create any obligations of the issuing bank to the recipient of the funds. A letter of credit is revocable, unless otherwise expressly stated in its text.

A letter of credit is recognized as irrevocable if it cannot be canceled without the consent of the recipient of funds and in which there is a corresponding mark. Such a letter of credit represents a firm commitment of the bank to pay the seller for the delivery, work or service if the latter fulfills all the terms of the letter of credit. The vast majority of letters of credit are irrevocable. The advantage of an irrevocable letter of credit for the recipient of funds is that the issuing bank must make payment on it, even if the payer changes his intention.

In the event of a change in the conditions or cancellation of a letter of credit, the payer (institution) submits a corresponding application to the issuing bank. That, in turn, sends to the executing bank a notice of changes in conditions or cancellation of the letter of credit. The executing bank, on the basis of the notification received from the issuing bank, informs the recipient of the funds about the change in the conditions or the cancellation of the letter of credit.

For the execution of the letter of credit, the recipient of funds shall submit to the executing bank the documents provided for by the terms of the letter of credit, during its validity period and within the time period for submission of documents provided for by the terms of the letter of credit. The named documents can be submitted to the nominated bank in electronic form, if this is provided for by

with letters of credit. Also, the recipient of funds can submit documents directly to the issuing bank.

As documents confirming the fulfillment by the seller of the terms of the letter of credit (shipment of goods, performance of work, provision of services, etc.), the following may be provided:

Invoice for the release of materials to the side;

Packing list;

Consignment note;

Railway invoice;

Invoice;

Certificate of completion;

Other documents.

Further, the bank (executing or issuing bank) within five working days checks the compliance of the submitted documents and their details with the requirements provided for by the terms of the letter of credit, as well as the absence of contradictions and discrepancies between the documents. Documents containing discrepancies with the terms of the letter of credit and (or) contradictions with other submitted documents are recognized as not complying with the terms of the letter of credit.

Upon establishing the compliance of the submitted documents with the terms of the letter of credit, the executing bank carries out the execution of the letter of credit by transferring funds by payment order of the executing bank to the bank account of the recipient of funds or by crediting the corresponding amount to the bank account of the recipient of funds in the executing bank.

Not later than three working days after the execution of the letter of credit, the executing bank shall send to the issuing bank a notice of the execution of the letter of credit indicating the amount of execution and the attachment of the submitted documents.

The unused amount of the covered (deposited) letter of credit is subject to return to the issuing bank immediately, simultaneously with the closing of the letter of credit (clause 2 of article 873 of the Civil Code of the Russian Federation). The issuing bank is obliged, no later than the business day following the day of returning the amount of the unused balance or the amount of the reduced or canceled covered (deposited) letter of credit, credit the corresponding amount to the payer's account, from which the funds were debited as cover for the letter of credit.

The closing of a letter of credit in a nominated bank can be carried out in the cases specified in art. 873 of the Civil Code of the Russian Federation, namely:

Upon expiration of the letter of credit;

At the request of the recipient of funds to refuse to use the letter of credit before its expiration (if the possibility of such a refusal is provided for by the terms of the letter of credit);

At the request of the payer for full or partial revocation of the letter of credit, if such a revocation is possible under the terms of the letter of credit. Collection orders are used when making payments for collection, implying acceptance-free debiting of funds from the payer's account. The form of the payment order and explanations of the details used in its preparation are established by Appendices 1, 4 and 5 to Regulation No. 383-P. Note that a collection order as a form of order does not contain the requisite "Payer's Acceptance", as it is presented by authorized bodies (tax, judicial, etc.), or under the terms of an agreement with a legal entity-payer, it has this acceptance in advance.

Collection orders are applied:

In cases where the indisputable procedure for the collection of funds is established by law, including for the collection of funds by bodies performing control functions;

For the collection of executive documents;

In the cases stipulated by the parties under the main agreement, subject to the granting of the payer's bank the right to write off funds from the payer's account without his order.

If the beneficiary is served in the same bank as the payer, then debiting funds from the bank account of the paying client under the collection order is an internal transaction that is carried out on the basis of a bank order.

In settlements on a check, the following parties are participants:

Drawer - a legal entity that has funds in the bank, which it has the right to dispose of by issuing checks;

Check holder - a legal entity in whose favor the check was issued;

Payer - the bank in which the drawer's funds are located. Only the bank where the drawer has funds that he has the right to dispose of by issuing checks can be indicated as the payer for a check.

The procedure and conditions for the use of settlement checks in payment circulation are governed by Art. 877 of the Civil Code of the Russian Federation, and in the part not regulated by it - by other laws and banking rules established in accordance with them.

A check is a security that contains an unconditional order of the drawer to the bank to make a payment of the amount indicated in it to the check holder. The drawer does not have the right to revoke the check before the expiration of the established period for its presentation for payment. Submission of a check to the bank serving the check holder in order to receive payment is considered to be the presentation of the check for payment.

When making payments by checks, the client, on the basis of an application he has drawn up, receives a checkbook from the bank indicating the amount deposited by the bank, within which he can write checks (limited checkbook). Note that for the bank, a check serves as an order, but not as a settlement (payment) document. On the basis of the check presented for payment, the bank must form its settlement or cash document, thereby substantiating the movement of funds.

The form and details of the check are set by the bank independently. In this case, the check must contain all the mandatory details established by Part 2 of the Civil Code of the Russian Federation, as well as additional details determined by the specifics of banking and tax legislation. So, according to Art. 878 of the Civil Code of the Russian Federation, the mandatory check details are:

The name "check" included in the text of the document;

Ordering the payer to pay a certain amount of money;

The name of the payer and an indication of the account from which the payment is to be made;

Specifying the payment currency;

Indication of the date and place of drawing up the check;

Drawer signature.

The absence of any of the specified details in the document deprives it of the validity of a check.

The bank, as the payer of the check, is obliged to make sure by all available means of its authenticity, as well as that the bearer of the check is an authorized person for it. The procedure for compensation for losses incurred as a result of payment by the payer of a forged, stolen or lost check is regulated by law. According to paragraph 4 of Art. 879 of the Civil Code of the Russian Federation, the specified losses

incurred on the payer or drawer, depending on whose fault they were caused.

Checks of credit institutions can be used in interbank settlements if there is a correspondent relationship. At the same time, checks issued by commercial banks are not used for settlements through subdivisions of the settlement network of the Bank of Russia.

In the economic practice of economic entities of the Russian Federation in general and autonomous institutions in particular, the form of settlements by checks for delivered goods (work, services) is used extremely rarely. However, when sending an employee on an overseas business trip, checks are used, which are called travel checks.

A traveller's check is a payment document in foreign currency with the denomination indicated on it. Typically, these checks are also issued in the form of a checkbook. To purchase traveller's checks, the client submits an application to the authorized bank. Authorized banks are banks and other credit institutions that have received licenses from the Bank of Russia to conduct foreign exchange transactions.

The purchase of traveller's checks is carried out at the expense of the currency account of the institution. Traveler's checks are issued by an authorized bank to an employee of the client institution no earlier than 10 working days before the departure date. The recipient of the checkbook must personally sign each check. Together with the checks, a certificate is issued in the name of an employee who goes on a business trip, which is the basis for the export of cash and checks. After that, the checks and the certificate are transferred to the cash desk of the institution, where they must be posted, and only after that are they issued to the employee sent on a business trip.

When making non-cash settlements in the form of a transfer of funds, at the request of the recipient of funds, a payment request is applied - a settlement document containing the requirement of the creditor (recipient of funds) under the main agreement to the debtor (payer) to pay a certain amount of money through the bank. The form of the payment order and explanations for the details used in its preparation are established by Appendices 1, 6 and 7 to Regulation No. 383-P.

Payment claims are applied in settlements for the goods supplied, work performed, services rendered. This form of payment must necessarily be stipulated in the contract,

concluded between the recipient and the payer. One copy of the payment request is used to notify the payer of the receipt of the payment request. The specified copy of the settlement document is transferred to the payer for acceptance no later than the next business day from the date of receipt of the payment request by the bank.

Settlements by means of payment requests can be carried out with prior acceptance and without the payer's acceptance. The term for the acceptance of payment requests is determined by the parties under the main agreement. When registering a payment request, the beneficiary of funds under the agreement in the field "Term for acceptance" indicates the number of days established by the agreement for accepting the payment request. On all copies of the payer's bank accepted by the bank of payment requests, the bank's responsible employee in the "End of the acceptance period" field puts down the date at which the acceptance of the payment request expires (business days are taken into account, the day of receipt of the payment request to the bank is not included). Until the payer's acceptance (or refusal of acceptance) is received, or the expiration of its term, payment claims are placed by the payer's bank in the card index of settlement documents awaiting acceptance for payment.

The last copy of the payment request is used to notify the paying institution of the receipt of the payment request. The specified copy of the settlement document is transferred to the payer for acceptance no later than the next business day from the date of receipt of the payment request by the bank. The payer, within the period established for acceptance, submits to the bank a corresponding document on the acceptance of the payment request or the refusal of its acceptance. At the same time, the previously valid standard form of such a document (form 0401004) from 09.07.2012 is not valid due to the entry into force of Regulation No. 383-P. The details and form (on paper) of the document in question are set by the bank independently, while both paper and electronic versions of its execution can be provided.

The withdrawal of funds from the bank account of the paying client, in the presence of a previously given acceptance of the payer, can be carried out by the bank (in accordance with the bank account agreement) on the basis of a bank order drawn up by the bank. In cases where the recipient is served in the same bank as the payer,

The debiting of funds from the bank account of the paying client is an internal transaction, which is also carried out on the basis of a bank order.

Note that in the absence or insufficient funds on the account of the paying institution, payment requests accepted by the payer, as well as collection orders (with executive documents of judicial and similar bodies attached in cases established by law) are placed in the card index. In this case, the payer's bank is obliged to notify the beneficiary's bank of the placement of the said settlement documents in the card index no later than the next working day. In turn, the beneficiary's bank notifies its client (beneficiary according to the settlement document) of the filing in the card index. Payment for settlement documents is made as the funds are received to the payer's account in the order established by law (Article 855 of the Civil Code of the Russian Federation).

Settlements in the form of electronic money transfer (EMF) is a new form of non-cash payments in the Russian Federation, carried out on the basis of the provisions of the Federal Law dated June 27, 2011 No. 161-FZ "On the National Payment System". When implementing this form of non-cash payments, the client provides funds to the EMF operator on the basis of an agreement concluded with him. In fact, electronic money can circulate within a certain electronic payment system, for example Yandex-Money, WebMoney, etc.

The operator of the electronic payment system can be either a bank or a non-bank credit institution entitled to carry out such operations. The client can be a natural or legal person, an individual entrepreneur. The client institution, which is a legal entity, carries out transactions for the movement of e-money only using its bank account. Electronic funds are stored in so-called "electronic wallets", which are recorded by the operators of the electronic payment system. Having drawn up an agreement, a legal entity receives an "electronic wallet", which is "tied" to its bank account.

When using EMF in calculations, institutions need to remember that they, as taxpayers, are obliged to report to the tax authority about

Composition of payments using an electronic payment system

Direction of payment Type of payments using an electronic payment system

Receiving using the electronic payment system Transfers by customers (individuals) in payment for goods and services. Return by the reporting person of the balance of the advance payment

Payment using an electronic payment system Refund of money to a client (individual) in case of return of goods, etc. Transfer of remuneration to individuals under civil law contracts. Transfer of dividends to the founders (members) of the organization. Transfer of accountable amounts to the employee. Collecting back taxes and fines. Transfer of e-money to a bank account

the beginning and termination of the use of electronic means of payment within 7 days from the date of occurrence (termination) of such a right (subparagraph 1.1 of paragraph 2 of article 23 of the Tax Code of the Russian Federation).

Legal entities (as well as individual entrepreneurs) are e-money recipients and, therefore, they cannot pay among themselves through electronic payment systems. The table shows the composition of payments using the electronic payment system, which organizations and individual entrepreneurs are entitled to make.

The receipt of e-money from individuals in favor of the recipient institution occurs in the following order:

1) the transfer of e-money is carried out on the basis of orders of the payers in favor of the recipients of funds or on the basis of their requirements;

2) e-money transfer is carried out immediately after the operator accepts an order from a client - an individual;

3) e-money transfer is carried out by simultaneously performing the following operations:

Acceptance of orders from the client;

Reduction of the payer's EMF balance;

Increase of the recipient's EMF balance by the transfer amount;

4) the balance or any part of the institution's e-money can be kept on an account opened with the e-money operator, or, by order of the client, are credited (transferred) to the institution's bank account.

Institutions have the right to accept electronic money from individuals only using personalized electronic means of payment, that is, the EMF operator is obliged to identify the payer (physical

whose face). Also in accordance with paragraphs 2 and 7 of Art. 10 of the Federal Law of June 27, 2011 No. 161-FZ "On the National Payment System" sets a limit on the amount of transactions performed using e-money, which is currently equal to 100 thousand rubles.

In the electronic wallet of an institution (as well as an individual entrepreneur), the amount of funds at the end of the day also cannot exceed 100 thousand rubles. The amount in excess of the limit will be automatically transferred by the EMF operator to the bank account of the institution specified in the agreement. The EMF operator informs the client about the operations performed by sending him a corresponding notification, the form and terms of transfer of which are also set in the contract.

Bibliography

1. Varpaeva IA Letter of credit form of non-cash payments // Accounting in budgetary and non-commercial organizations. M .: Finance and Credit. 2013. No. 10.P. 2 - 6.

2. The Civil Code of the Russian Federation (part two): Federal Law of 26.01.1996 No. 14-FZ.

3. Tax Code of the Russian Federation (part two): Federal Law of 05.08.2000 No. 118-FZ.

4. On banks and banking activities: Federal Law dated 02.12.1990 No. 395-1.

The purpose of the audit of transactions with non-cash funds is to determine the legality, including the targeted nature, efficiency and economy of the use of funds in bank, personal, foreign currency and other accounts of institutions.

Here is a list of the main legislative and regulatory acts used in accounting for non-cash funds and which are sources of information during the audit:

• RF Budget Code;
• Federal Law of December 6, 2011 No. 402-FZ "On Accounting";
• Federal Law No. 94-FZ of July 21, 2005 “On Placing Orders for the Supply of Goods, Performing Works, Rendering Services for State and Municipal Needs”;
• Federal Law No. 173-FZ of December 10, 2003 “On Currency Regulation and Currency Control”;
• Order of the Ministry of Finance of the Russian Federation of July 1, 2013 No. 65n "On approval of instructions on the procedure for applying the budget classification of the Russian Federation";
• Chart of accounts of accounting of budgetary institutions and instructions for its use. Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n;
• Order of the Ministry of Finance of the Russian Federation of March 30, 2015 No. 52n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state academies of sciences, state ( municipal) institutions and guidelines for their application ”;
• Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191 n “On approval of the Instruction on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budgetary system of the Russian Federation”;
• Order of the Ministry of Finance of Russia dated August 14, 1995 No. 88 "On the procedure for the formation, accounting and reporting on the use of funds of the State Fund for Combating Crime";
• The procedure for the implementation of operations by federal budgetary institutions with funds received from bringing

• Ministry of Finance of the Russian Federation, Federal Treasury. Order of December 29, 2012 No. 24n "On the procedure for opening and maintaining personal accounts by territorial bodies of the Federal Treasury";
• Order of the Federal Treasury of October 10, 2008 No. 8n "On the procedure for cash servicing of the execution of the federal budget, budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation of certain functions of the financial bodies of the constituent entities of the Russian Federation and municipalities by the bodies of the Federal Treasury in the execution of the respective budgets";
• Central Bank of the Russian Federation, June 19, 2012 No. 383-P "Regulations on the rules for transferring funds";
• letter of the Federal Treasury dated October 24, 2006 No. 42-2.4-06 / 136 "On the reflection in budget accounting and reporting of operations to transfer funds for the purchase of foreign currency in the domestic foreign exchange market of the Russian Federation from the personal accounts of recipients of federal budget funds."

TO documents used in the audit of non-cash funds of the institution, relate:

• a statement of cash flows on the relevant accounts with documents attached to them (books of cash and settlement checks, copies of payment orders, requirements, collection orders, etc., applications for the issuance of letters of credit, etc.);
• cash advance announcement;
• journal of transactions with non-cash funds;
• balance of budget execution of the main manager (manager) and the recipient of budgetary funds.

When auditing in this area, you first need to establish which accounts are open for the institution, and conduct an audit on all personal accounts.

The audit begins with a study of the amount of the opening balance on the 1st day of the month, the 1st day of the audited period. You also need to make sure of the completeness and authenticity of bank statements accepted for budgetary accounting by the accounting department.

The completeness of bank statements for all types of accounts is determined by line-by-line numbering of statements and the transfer of balances. If the final balance of funds in the previous statement corresponds to the initial balance in the subsequent one, then this indicates the presence of all statements on this account. If it turns out that some of the extracts in the affairs of the institution are not, you should receive certified copies from the bank (treasury).

The reliability of statements is determined both by external signs (the presence of the necessary details, signatures, bank stamps, etc.), and by a counter check at the bank. All statements must be stamped by the bank.

Corrections in the statements are certified by the signature of the chief accountant and the official seal of the bank. Extracts that have erasures and corrections that have not been confirmed by the bank are necessarily subject to counter-checking.

The revision of statements is followed by a revision of the reliability of all transactions carried out through the bank (treasury) from bank accounts, i.e. their compliance with the original documents. There are known cases when documents were forged or were attached to extracts incompletely, which made it possible, using false correspondence of accounts, to hide serious violations in the accounting.

If there are doubts about the authenticity of the documents (absence of a bank stamp, correction of the listed amounts, the name of the recipient of the money and the date of the transactions), a counter check of payment documents is required at the bank and at the counterparty. Simultaneously with checking the reliability of transactions and the authenticity of bank documents, the correctness of correspondence of accounts in accounting registers is considered.

The duty of the auditor is also to establish the correctness and validity of the transfer of funds for inventory items. It is necessary to study the procedure for registering payment orders in order to find out if there are signed blank checks, etc.

When auditing non-cash settlements, it is necessary to determine whether the transferred amounts were really owed to organizations and individuals, which caused such calculations. To do this, the amounts indicated in the payment documents are compared with the data of the bank statement and accounting entries on account 302.00 "Settlements for the assumed obligations".

After making sure that such records are correct, they check the completeness and correctness of the posting of non-financial assets using the receipts. In case of doubt about the authenticity of the documents or the reliability of the transaction, a counter-check should be carried out with the product suppliers. Discrepancies revealed during counter checks are drawn up by acts (certificates).

When auditing bank expense documents, it is necessary to group in a separate statement data on all paid fines, penalties and other payments related to violation of contractual conditions, which will subsequently establish the completeness of their reflection on the relevant accounts and the measures taken by the institution to recover the amounts of damage caused from the perpetrators.

When auditing banking operations, you need to pay special attention to the costs of budget items for which overruns are allowed.

When revising operations on letters of credit it is necessary to reconcile the balances (balance) of amounts and turnovers on bank statements with similar data in the registers of budgetary accounting. At the same time, it is being ascertained whether this form of settlement is provided for by the contract.

Then the timeliness of the expenditure and return of unused letters of credit is checked, as well as the posting of material assets received from suppliers whose invoices were paid from letters of credit.

When auditing operations with funds in foreign currency(accounting records are presented in Table 4.3) you should pay attention to the sources of foreign exchange (revenue, gratuitous assistance for any events, etc.) and the reasons for spending foreign exchange funds, as well as the formation and accounting of exchange rate differences.

Cash flow transactions in foreign currency are recorded in the currency of the Russian Federation (rubles) at the exchange rate of the Bank of Russia as of the date of transactions in foreign currency. Cash denominated in foreign currencies are remeasured at the dates of the transactions in foreign currencies and at the reporting date.

Table 4.3. Budget accounting for foreign exchange transactions

The end of the table. 4.3

	Corresponding accounts
2. Adopted for budget accounting the amount of positive exchange rate difference on funds received in the account of the main manager, manager and recipient of funds in foreign currency
3. Accepted for budget accounting the amount of negative exchange rate difference on funds received in the account of the main manager, manager and recipient of funds in foreign currency
4. Accounts receivable for the amounts of budget loans issued to other budgets of the budgetary system of the Russian Federation in foreign currency have been repaid, taking into account the accrued interest, fines, penalties
5. Adopted to the budgetary accounting the amount of interest accrued on the balances of funds in bank accounts in foreign currency and credited to the foreign currency account. A preliminary accounting entry is drawn up for the amount of accrual of these interests on the basis of a bank account agreement: D-t count. 120502560 "Increase in receivables from property income" Kit count. 140101120 "Income from property"
6. The funds were transferred from the foreign currency account to the budget income
7. The institution has formed accounts receivable in the amount of advances issued (prepayment) for material values, services rendered, work performed
8. Redeemed in cash in foreign
foreign currency accounts payable to suppliers and contractors for services rendered, work performed
9. Remuneration to the bank for carrying out operations with foreign currency was transferred from the account

You need to check the separate accounting for currency funds. Receipt and expenditure of cash

in foreign currency is accounted for on separate sheets of the cash book by types of foreign currency.

Cash flow transactions on the account are reflected in the journal of transactions with non-cash funds on the basis of the documents attached to the bank statements from foreign currency accounts.

Cashless payments in budgetary organizations are carried out in accordance with the Bank Transfer Instruction. Settlements are carried out by transferring funds from current accounts in banks of budgetary organizations to accounts in banks of recipient organizations using the relevant settlement documents. Also, settlements are made from the accounts of the Main State Treasury of the Ministry of Finance of the Republic of Belarus and the territorial bodies of the Treasury, which include the State Treasury Department for regions and the city of Minsk, branches and representative offices of the State Treasury in cities and districts. Funds from the accounts of the Treasury authorities are transferred directly to the accounts of suppliers of material values, works, services and other recipients of funds.

Cashless settlements are made on the basis of payment instructions: payment orders, payment requests-orders, payment requests, letters of credit, checks, bank payment cards, letters of credit.

The use of one or another form and procedure for settlements between organizations is determined in the contract.

For settlements, it is allowed to use the remote banking system. This system involves a set of technologies for the provision of banking services and the implementation of cashless transactions using software, hardware and telecommunication systems that ensure the interaction of banks and clients, including the transfer of payment instructions by the client to the bank in electronic form.

Payment instructions used for non-cash payments must contain mandatory details (name of the document, its number and date of preparation, the name of the payer, the name of the sending bank and the receiving bank, the name of the beneficiary, account numbers, payment amount, purpose of payment).

Payment instructions are certified by the signatures of officials of the budgetary organization and the seal.

In the absence or inadequacy of funds for the relevant subdivision of the Budget Classification, the organization submits to the bank a written order to place payment requests in the card index of payment instructions that have not been paid on time. Payment claims are paid by the bank after the budgetary organization receives financing for this unit on the basis of a written order of the budgetary organization.

4. Accounting for settlements in the order of planned payments

Calculations in the order of planned payments are used in the presence of constant economic ties with various organizations for the supply of material values ​​and services. Settlements with suppliers in the order of planned payments are carried out not for each individual transaction, but by periodically transferring funds on time and in amounts previously agreed by the parties in the contract. Scheduled payments to suppliers are made in settlements with food bases for food products, with catering organizations for meals for students, with motor depots for vehicle services and in other cases.

To carry out settlements in the order of planned payments, an agreement is concluded between the supplier and the budgetary organization, which indicates the duration of the billing period, the timing of the transfer of payments, the timing of reconciliation of calculations and the procedure for their completion. The amount of each planned payment and the terms of transfer are established by the parties for the coming month (quarter) based on the frequency of payments and on the volume of supply (purchase) of material assets or the provision of services under contracts or actual delivery for the previous period. Scheduled payments can be made by payment orders, payment requests, which is also determined in the agreement.

On a monthly basis, the parties are obliged to clarify the state of their settlements on the basis of actually received material values ​​or services rendered and make a recalculation and the corresponding payment in the manner stipulated in the contract. Reconciliation of calculations is drawn up by an act.

When making calculations in the order of planned payments, the recipient of budgetary funds does not submit to the territorial treasury bodies the accompanying documents confirming each transaction (supply of material values, provision of services). Confirmation of receipt of material values, provision of services is an act of reconciliation of settlements, which after a month is submitted by the recipient of budget funds to the treasury body.

To account for settlements in the order of planned payments, subaccount 179 "Calculations in the order of planned payments" is used. Correspondence of accounting accounts on subaccount 179

179 100 - transfer of planned payments to suppliers;

061 179 - posting of food products;

200 179 - posting services from the provider.

Debit and credit balances on sub-account 179 are determined according to analytical accounting data with each supplier. Analytical accounting is kept in a cumulative statement for calculations in the order of planned payments form 408 (memorial order 7). It allocates the required number of lines for each supplier to reflect transactions during the month.

Lecture 7.

1. Accounting for settlements for shortages.

2. Accounting for settlements with parents for the maintenance of children in child care.

3. The procedure for settlements with the budget.

4. Procedure for writing off receivables and payables.