Are the primary documents bank account statements and payment orders? Primary documents Practical question: what to do in this case? Should the tax authority be notified?

current accounts.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Register of analytical accounting for current account.

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

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

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

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

Dear Tatyana Ivanovna!

In response to your question dated March 27, 2013. «»

We report the following: Yes, the bank statement in this case will be the primary document since it is printed from a medium with a certified digital signature.

The rationale for this position is given below in the materials of the Glavbukh System

Bank statement

A bank statement confirms the movement of funds in the current account. * The bank and the organization establish the frequency of its issuance in the bank account agreement. As a rule, the bank issues statements for each business day.

If the statement is printed on a computer, it does not contain stamps and seals of the bank, as well as signatures of responsible bank employees. * If the bank employees compiled the statement manually or on a typewriter, then such a document must contain the signature of the bank employee maintaining the account, as well as the bank’s stamp.

Within ten days from the date of receipt of the statement, the organization must notify the bank in writing about the amounts erroneously credited or debited from the account. If this is not done, the bank considers the account balance confirmed.

Documents in electronic form

An organization can transfer documents compiled in electronic form to the bank via communication channels (for example, via the Internet) or otherwise (on magnetic, optical media). This conclusion allows us to draw the Regulations of the Bank of Russia dated June 19, 2012 No. 383-P, clause 1.5.10. *

Payment documents in electronic form must contain fields, the list and dimensions of which are given in the appendices and to the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P.

The procedure for receiving, processing, protecting and confirming electronic payment documents is established in the bank account agreement (clause 1.5.10 of Section I of Part III of the Rules approved by Bank of Russia Regulation No. 385-P dated July 16, 2012).

Store statements and settlement documents in special rooms or locked cabinets under the responsibility of persons authorized by the chief accountant (clause 6.2 of the Regulations approved by).

The check is a strict reporting form (letter of the Bank of Russia dated January 18, 2000 No. 18-T). Therefore, store check forms (check books) in safes, metal cabinets or special rooms to ensure their safety (clause 6.2 of the Regulations approved by letter of the USSR Ministry of Finance dated July 29, 1983 No. 105).

You need to store bank statements, payment documents, and stubs of used checks (checkbooks) for at least five years (

The article will cover the main points regarding account statements. Why the document is needed, where to get it and how to get it - further.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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The activities of an organization or individual entrepreneur involve the implementation of financial transactions.

It is possible to obtain a statement from the bank that reflects the flow of funds. What does it look like, how to get it and what is needed for it?

What you need to know

Cash discipline is observed in any organization. A bank statement is a document that:

is a similar copy of the financial organization’s information about a specific account;
is of a financial nature;
displays the inflow and outflow of funds;
issued by bank employees personally to the client;
may be in electronic or paper form.

Documents of counterparties (credits, write-offs) and documents prepared by the enterprise must be attached to this document.

The bank account statement is always different - it depends on the technology used. However, the current account always contains the following data:

number consisting of 20 digits;
date of last statement;
The rest of money;
details of documents confirming banking transactions;
purpose of payment;
accounts of counterparties to whom money is received or from which it comes;
the amount of debit and credit.

The bank statement will be ready within 3 days from the date of submission. Some banks provide the document within several hours. The statement is valid for one month.

The statement indicates the date, document number and type of transaction, codes of the bank and account owner. Upon issuance, the accountant is obliged to check the compliance of the data in the statement with the transactions performed.

Features of compilation:

It happens that due to the client’s fault, money is written off or credited incorrectly. In this case, they are transferred to account 63, called “Settlements for claims”.

The credit institution must be notified to make changes. The document displays corrections.

The check proceeds as follows:

Documents that serve as the basis for recalculation are selected and attached.
A thorough check of the entries in the statement is carried out to identify erroneously credited funds and the correctness of the payment.
If errors are detected, a representative of the financial institution is notified.
Account codes are entered.
Highlighting the serial number on documents and displaying them in the statement.

Data verification and processing is carried out by an accountant on the day the document is issued. These actions are aimed at:

monitoring the movement of finances;
automation of accounting work;
generation of information for references;
passing the test;
storage of documents.

Adviсe:

There are also nuances:

the extract must be prepared in two copies - for the client and the organization;
there are no signatures or stamps on the printed statements;
Only the account owner has the right to change the issuance procedure.

Basic definitions

Extract from the personal account	This is the type of document issued by the bank. Contains information about financial transactions performed on a specific account
Bank account statement	A document issued to bank clients. The statement reflects the account status on a specific day. The difference between the financial balances in the account for the time that has passed since its registration is also recorded.
Checking account	A record used by a bank or other institution to keep records of customers' monetary transactions.
Debit and credit	Methodological techniques for maintaining accounting records. Debit - financial inflow, credit - expense

Purpose of the document

There are many purposes for which an extract may be needed. The main ones:

Thanks to a bank statement, you can track the crediting of finances, expense transactions and bank commissions for certain services.

A statement is generated for each account, so you can apply for it on any day. For individuals, an extract may be needed when closing an agreement.

This confirms the fulfillment of obligations to the credit institution. The statement confirms that the account is closed and there are no claims against the client. It may also be necessary for those who have arrears with the bank.

Some embassies require when applying for a visa to check a person’s solvency and ensure financial stability.

Current standards

there is no need to store data confirming transactions in paper form;

There is no uniform procedure for providing statements by tax payers.

According to the rules for conducting accounting by banks, which were approved by the Central Bank (March 26, 2007), banking transactions of clients are carried out on a personal account.

The information is printed in several copies - for the financial institution and the client. In the second case, it is issued in paper form.

Procedure for receiving an account statement

At the client's request, the bank must issue a statement for any period of time.

It is possible to receive an extended statement, which, in addition to basic data, contains information about the name of the counterparty company and the basis for making the payment.

The Bank has established the following rules governing the procedure for providing a document:

the statement does not need to be certified with a stamp or signature of the bank manager. If it is necessary for submission to the tax authorities, then a stamp is required;

if the statement is lost, the bank issues a duplicate (for a fee);

available for any type of account.

Bank clients are interested in the question of where to get a statement. There are many options, the easiest one is to visit the bank. To do this, you will need a passport and an account opening agreement.

Another option is to submit notifications by mail or via the Internet. In this case, obtaining the document is free.

If the account is attached to the card, you can receive a statement through an ATM. The only negative is that data is provided only for the last week, the service is paid.

To do this, you need to insert the card and dial the PIN code, select the “get statement” item in the menu.

Using the paid Internet banking service, you can receive your statement anywhere. You need to go to your personal account, select the required item and enter the reporting period. Next, print out the information.

To obtain an extract from a personal account, people can contact specialized centers that provide government services.

If the locality is small, you can visit the local administration. A citizen must provide a passport, application and documents that confirm the right to an apartment or house.

When checking documentation, the specialist must:

identify the person;

check the applicant's credentials;

check documents for compliance with legal requirements;

establish the purpose of the appeal.

Once the application is accepted, it is registered and a number is issued. The extract is handed over under the signature of the applicant. In case of refusal to issue a document, the reason must be explained.

Sending a request to the bank

To receive a current account statement, you must submit a request. There is no exact form, but there are data that must be indicated. First, you must provide the full name of the bank.

For individuals and individual entrepreneurs, it is mandatory to provide personal information – full name, residential address.

For legal entities - name of the organization and location. This data is indicated at the top right, on an A-4 sheet.

The main text must contain the reason for the request, deadlines for submission. You can also link to an article that guarantees the issuance of the document. Then sign and date it.

According to the calculated

The current account statement must contain the following items:

account number for transferring funds or source of their income;

date of the last statement and account balance at that time;

serial number of the document on the basis of which the movement of funds occurs;

account code;

debit and credit balance.

By financial personal account

A financial-personal account can be opened for any apartment or house, regardless of the size of the living space and the type of property - private or municipal.

All banking operations from an accounting point of view appear only when a corresponding primary document appears, drawn up in accordance with accounting requirements. No document - no operation, this is an accounting axiom.

Thus, primary documents are intended for processing transactions. Let's consider the classification of primary documents. It is convenient to divide them into cash, memorial and others. The appearance of the primary documents can be found in the appendices. Let's list them and consider their main purpose.

Cash primary documents are intended for processing cash transactions. The main cash documents are:

The announcement for cash deposits is intended to register the receipt of cash from legal entity clients to the bank's cash desk.

A cash check is intended for processing the withdrawal of cash by legal entities from the bank's cash desk.

A receipt order is intended to register the receipt of cash from individual clients to the bank's cash desk. Serves for processing both ruble and foreign currency payments (currency receipt order).

A debit order is intended for processing the withdrawal of cash by individual clients from the bank's cash desk. Serves for processing both ruble and foreign currency payments (currency debit order).

Memorial primary documents are intended for registration of non-cash transactions. Considering the banking and economic specifics of memorial documents, the number and variety are much greater than all others. Memorial means cashless. The main memorial documents are:

A payment order is an unconditional order to transfer funds from the payer to the recipient. Used for external payments in Russian rubles.

A memorial order is the simplest document that formalizes a non-cash transaction within a bank in rubles.

Both of these documents are often used in their consolidated varieties, when they formalize not one transaction, but many at once, for example, a consolidated payment order or a consolidated memorial order. This is how the latter processes a large number of banking transactions.

In addition to these documents, the following documents can also be used as primary documents:

A payment order is a type of memorial order that is used in transactions with unpaid payments located in the bank’s file cabinet (in off-balance sheet accounting).

A letter of credit is a conditional order to make a payment. The client defines the conditions, the bank checks their fulfillment and, if everything is fine, makes the payment to the recipient.

Payment request, collection order - an unconditional requirement to write off funds from the payer's account in favor of the recipient. Through these primary documents, the bank, on behalf and at the expense of the client, on the basis of settlement documents, carries out actions to receive payment from the payer. Settlements for collection are carried out on the basis of payment requests, payment of which can be made by order of the payer (with acceptance) or without his order (in an unaccepted manner), and collection orders, payment of which is made without the order of the payer (in an indisputable manner).

Payment requests and collection orders are submitted by the recipient of funds (collector) to the payer's account through the bank serving the recipient of funds (collector). It is not often used in the practice of commercial banks, mainly when paying utility bills. Actively used in the Savings Bank system.

Loan documents - intended for processing the issuance/repayment of loans in cases where the documents described above (memorial order, payment order) are not used. For example, an order from bank management to issue a loan can act as a direct primary document.

Messages from payment and trading systems - also used as primary documents. We are talking, first of all, about messages from the SWIFT system, which is used mainly for conducting various settlement transactions in foreign currency. For example, an analogue of a payment order in foreign currency is the message MT103 (client transfer). Also the basis for carrying out transactions are messages from card payment systems (VISA, MasterCard, American Express) and trading systems (RTS, Reuters, Bloomberg).

Various statements are designed to reflect group transactions, for example, a statement of interest accrual. They are primary documents and do not require the creation of other documents; in essence, they are a type of consolidated memorial orders.

What is an account statement

An account statement is a banking document generated automatically for a certain period of time, which reflects the movement of funds of a bank client.

An account statement as an important document is discussed in this video:

Required details

The extract is a document of a strictly established form, which indicates the following mandatory details:

client account number;
date of the previous statement indicating the closing balance. It is also the opening balance on the current statement;
details of the documents according to which the movement of funds was made;
Number of correspondent account;
cash balance, which will be the opening balance for the next statement;
the amount of transactions on account debit and credit.

Certificate with account statement

Functions

And should receive bank statements on a regular basis. This is necessary because this document allows us to solve a number of issues:

Reporting. It is necessary, first of all, for your own use in order to correctly assess the movement of funds in the account. An extract will also be needed to compile and submit reports to third-party organizations (partners, banks, tax authorities) to confirm the actual state of affairs.
Evidence in court. If any conflict arises regarding the confirmation of a dubious transaction, a document certified by the bank will serve as proof of the payment or non-payment.
Accounting automation.
Comparison of information contained in the extract, with data from primary documents - receipt and expense orders.
Proof of erroneously debited funds from an account. In this case, the bank client must notify the bank about this situation within 10 days after receiving the certificate. Otherwise, the client will be deemed to agree with the account balance.

As a result, the main purpose of the statement is to organize regular monitoring of the movement of funds in the client’s account.

Peculiarities

Statements should not only be stored in the organization’s accounting department, but also processed by it in a timely manner. This means that the information contained in them must be immediately entered into a special accounting database upon receipt.
The bank is obliged to provide statements to clients on the basis of the “Regulations on the rules of accounting in credit institutions located on the territory of the Russian Federation.” This regulatory act establishes that the terms and procedure for the bank to provide statements from client accounts are regulated by the account agreement.

Receiving a document

Based on this legislative act, the bank has the right to provide statements to the client in the following forms:

electronic;
in paper form: through post office boxes or directly from the operational employee maintaining the account.

Electronic

When providing an extract in electronic form, the documents are signed with an electronic digital signature (EDS), which confirms that the certificate was received from the credit institution indicated in it.

The advantage for the client in receiving a statement electronically is that there is no need to appear at the bank. In this case, the client can always unscheduled check the account balance as of the current date. In addition, he has the right to change the service settings, which will allow him to receive statements at a time convenient for him.

To be able to receive statements online, the client must connect to Client Bank or Internet Bank.

Reflection of money received from customers in a bank statement in 1Described in this video:

On paper

However, many clients still prefer to receive statements at a bank branch. This is explained by the greater degree of clientele’s trust in paper documents certified in hand by employees of the credit institution.

In addition, there are no risks inherent in receiving a statement online, when communication channels with the bank can be intercepted by third parties. When contacting the bank, the client can also ask the employee questions that concern him. Therefore, this method is considered the most reliable.

However, when receiving a statement at a bank branch, certain documents must be presented so that the bank is convinced that the client is entitled to this. These documents are usually a passport and, if necessary, a power of attorney.

Important information

Based on the information provided, the bank employee will check the credentials of the person contacting him. In most cases, the chief accountant of an enterprise or individual entrepreneur contacts the bank to obtain statements.
As a rule, statements are stored in a special file cabinet and sorted by the end of the client’s account number. The statement generated by the bank is stored in the branch for four months, after which it is subject to destruction.
Upon receipt of the statement, the client must ensure that all necessary financial documents confirming the transactions are attached to it. These are payment documents such as, for example, payment orders or demands. These documents must be certified with a “cancelled” stamp.