Where can I get an account statement? Bank statement What you need to know

Primary documentation in accounting

Welcome, dear readers, to my blog!

Usually, I look through my work email every day, but this week it didn’t work out, and a lot of letters have accumulated. Today I decided to take it apart and the topic of a new article came by itself. We will talk about primary documentation, because this is the basis of registers and an important part of an accountant’s work.

During my studies, this topic was not the most important, and it was difficult to master it in theory, but when I started working, I had to make up for lost time. Let's look at all the nuances in advance to avoid difficulties in the future. In the previous topic we looked at accounting registers, I know it’s a little complicated, but after today’s article it will become a little easier.

To confidently navigate the plane of primary documentation, we will consider:

• The concept and purpose of primary documentation of an enterprise.
• Mandatory details and changes to primary documents are allowed.
• Groups, types, degrees of detail and possible edits of documents.
• Validity and storage periods of primary documentation.

The main goal is to learn to distinguish a primary document from the rest of the equally important papers, to remember their details and types. I promise it will be interesting, let's get started!

How to work correctly with primary accounting documentation

For beginners, inexperienced accountants and entrepreneurs, I would like to explain the principles of working with primary accounting documentation.

The documents you will work with are divided into two groups:

• Received from someone;
• Coming from you.

How to work with incoming documents?

1. Determine: is this document an accounting document?

A document accepted for accounting must contain information essential for reflection in accounting, i.e., contain information about any completed business event.

For example, a cash receipt “speaks” about payment to someone (expense of money), an invoice - about the movement of goods and materials (receipt-expense), etc. But, for example, an employee’s application with a request to issue an advance without a manager’s visa cannot be accepted for work .

Any notes, drafts, newspaper clippings, etc. are not accounting documents. As well as documents drawn up in violation of the rules established for them.

2. Determine: does this document apply to your organization or not?

The document, simply put, must be relevant to this enterprise, i.e. it must contain the details of your organization, or they must be issued to your employee.

It happens that for various reasons, they bring you documents that are not related to this organization. This may just be a mistake. Or it may be that the employee consciously seeks to write off accountable amounts.

It is also possible that documents for the purchase of goods and materials (works, services) are deliberately issued to a given enterprise in order to obtain additional amounts for tax deductions.

If the discrepancy between your type of activity and the essence of the document is striking, then it is better not to take this document into account.

One more point - perhaps the counterparty has no reason to issue this document to you, i.e. you do not have a contractual relationship with them.

For example, the energy supply company sent you a bill without understanding that the electricity you consume is paid for by another organization, for example, a landlord.

3. Check the details.

The counterparty is responsible for the correctness of its details. Nowadays, many enterprises use computer programs and therefore, as a rule, do not make mistakes in their details, although this does happen. But it’s worth double-checking your details - they can often contain errors.

Separately, it should be said about handwritten documents - in addition to the fact that there are errors in them, it also happens that the document is fake, i.e., for example, written out on behalf of a non-existent enterprise.

Whether or not such an enterprise exists can be double-checked through the register of taxpayers on the website of the Tax Committee of the Republic of Kazakhstan.

The signatures in the document must be genuine, that is, exactly those people to whom they belong, and these people must have the right to sign such documents. Facsimile signatures are not permitted on documents.

There may be several seals in one organization. Check whether the stamp is on this document. For example, the invoice should not have a stamp that says “Human Resources.”

It also happens that a document is mistakenly issued to an organization with a similar name. In all such cases, you must contact this organization and demand that the document be redone.

4. Was the event reflected in the document actually committed?

Perhaps the supplier did not supply you with these goods and materials or did not provide you with these services. Or perhaps the counterparty issued an invoice for a larger volume, price and, accordingly, the amount required.

For example, the goods specified in the invoice were not delivered to your warehouse. Your specialists must accept (confirm) this document. In this example, the warehouse manager must confirm this with his signature on receipt of the goods.

And the price, volume, and terms of purchase must be compared with the terms of the contract. Either this must be confirmed by an economist - a marketer or a supplier.

5. Determine what period the document belongs to.

Periods can be:

• current month,
• current quarter,
• this year,
• last month
• last quarter
• last year.

This determines whether this document needs to be accepted for accounting. Yes, it also happens that, for example, they bring an Invoice for the past period - it is at your discretion whether to accept it for accounting or not.

In general, of course, you are obliged to accept the document for accounting, but if you accept it, this will cause the need to adjust reports, including tax ones.

However, if the reports of the past period of the current year (last quarter, last month) are not difficult to correct, then the reports of last year can be very difficult to correct. The choice is yours;

Perhaps you already had (have) this document. Then either it is a duplicate (copy), or this document was taken from you for something and has now been returned. Be careful not to post the same document twice. This will create double turnover, i.e. it will unreasonably increase certain amounts.

6. Determine which section of accounting the document belongs to.

Accounting sections:

1. Cash register,
2. Bank,
3. Materials,
4. Goods,
5. Fixed assets,
6. Accountable persons
7. Suppliers,
8. Buyers, etc.

How to work with incoming documents

There is regulation of documents according to accounting sections. You can read this in any accounting textbook. For example, a Bank Statement is a document in the “Bank” section; the register where you will file this document is also called.

It's simple. But with documents related to the receipt of goods and materials, the situation is more complicated.

Determine what the received inventory is for your company: material, product, fixed asset, intangible asset or service/work (and this can happen)?

Material- this is what is used in work and at the same time consumed, i.e. ends. For example, this is paper, gasoline, cement, etc. The material changes its shape: it was cement - it became a concrete product.

A product, unlike a material, is not used in work; it is purchased for further sale, i.e. for sale. This is its only difference. But in practice, a product can be paper, gasoline, or cement, depending on what we are trading.
The directory of goods in the 1C program is called “Nomenclature”.

The main thing- this is a kind of tool used in work, which, unlike the material, does not change its physical form. That is, it does not end and is not consumed.

For example, this is a table, a computer, a car, etc. And after several years of use they will remain a table, a computer and a car. Only during operation does depreciation (wear) of the OS occur.

In the 1C program, operating systems are called fixed assets.

It also happens that a document is issued for a certain service (work), as if they were selling you a product. For example, a service station changed the oil in your car’s engine, and the invoice, instead of “oil change,” says “motor oil such and such, such and such quantity, at such and such price.”

Ask yourself a question: did we actually receive this product in our hands? No. Then this is a service (work) and this document must be received accordingly.

7. In which register (journal) will you file this document?

Determine this immediately, and preferably immediately after processing, file the document in its place. It is true that a document cannot yet be “removed” - it still requires some modification or clarification of some circumstances. It is advisable to have a separate folder for such papers or a separate tray.

One of the worst shortcomings an accountant can have is laziness. A document put aside “for later” can cause a lot of trouble.

Therefore, it is better to process documents as soon as possible upon receipt. Documents postponed for objective reasons must be finalized as soon as the opportunity arises.

8. Determine: will there be any future events related to this document?

Some documents may have consequences in the future. For example, a Notification from the Tax Committee may cause unpleasant consequences in the future: arrest of an account, etc. Therefore, such documents need to be dealt with immediately, postponing all other matters.

There are also documents that can have unpleasant consequences after your confirmation of their correctness. For example, a reconciliation report indicating your accounts payable - this may be the basis for filing a lawsuit against your company.

Therefore, if you are not sure, it is better to leave such documents at the discretion of the manager. Other documents may require obtaining other documents.

For example, invoices for the receipt of goods without an invoice. It may be that it is established that your counterparty will later issue you a general invoice for a certain period or volume of goods.

In this case, these invoices must be collected and immediately after the end of the period or receipt of the agreed volume, remind the supplier about the invoice.

Here it is necessary to mention the following: the accountant must keep control over the timely receipt of the necessary documents.

Documents, the expected receipt of which you know, must be demanded from the counterparty or the responsible employee if they are not received within the established time frame.

Source: http://www.ajourkz.kz/ru/useful_information/how_to_deal_with_the_primary_accounting_records/

Primary documents in accounting

The basis for entries in accounting registers are source documents.

Primary documents are accepted for accounting if they are compiled according to the form contained in the albums of unified forms of primary accounting documentation, in accordance with the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34 n (as amended by 03/26/2007 No. 26n)

If necessary, additional lines and columns may be included in the standard form, but all details provided for in the approved form must be preserved. Changes made must be formalized by an appropriate order (instruction).

Only document forms for recording cash transactions are not subject to change in accordance with the Procedure for using unified forms of primary accounting documentation, approved by Resolution of the State Statistics Committee of Russia dated March 24, 1999 No. 20.

The forms approved by the State Statistics Committee of Russia provide information coding zones that are filled out in accordance with all-Russian classifiers.

Codes that do not have links to all-Russian classifiers (for example, columns with the name “Type of operation”) are intended to summarize and systematize information when processing data using computer technology and are entered according to the coding system adopted in the organization.

In addition, forms independently developed by a small enterprise containing the relevant mandatory details provided for by the Federal Law “On Accounting” are accepted for accounting.

You can independently develop only those documents that are not contained in albums of unified forms.

Details of primary accounting documents

Mandatory details of primary accounting documents include:

• Title of the document;
• date of its preparation;
• name of the organization on behalf of which the document was drawn up;
• the content of a business transaction in physical and monetary terms;
• the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;
• personal signatures of these persons.

Timely and high-quality execution of primary accounting documents, their transfer to the accounting department within the established time frame for reflection in accounting, as well as the reliability of the data contained in them are ensured by the persons who compiled and signed these documents.

The list of persons authorized to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.

Documents used to document business transactions with funds are signed by the head of the organization and the chief accountant. Instead of the head and chief accountant, other officials may sign the primary documents, but their list must be approved by the head of the organization and agreed upon with the chief accountant.

The primary document is written evidence of the completion of a business transaction (payment for goods, issuance of cash on account, etc.) and must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion.

Types of documents

All primary documents can be divided into the following groups:

1. organizational and administrative;
2. exculpatory;
3. accounting documents.

Organizational and administrative documents are orders, instructions, instructions, powers of attorney, etc. These documents permit the conduct of certain business transactions.

Supporting documents include invoices, requirements, receipt orders, acceptance certificates, etc. These documents reflect the fact of a business transaction and the information contained in them is entered into accounting registers.

Some documents are both permitting and exculpatory. These include, for example, a cash order, a payroll, etc.

Document flow schedule in the organization

For proper maintenance of primary accounting, a document flow schedule is developed and approved, which determines the order and timing of the movement of primary documents within the enterprise and their receipt by the accounting department.

Primary documents received by the accounting department (accountant) must be checked:

• by form (completeness and correctness of the document, filling in the details);
• arithmetically (counting amounts);
• by content (connection of individual indicators, absence of internal contradictions).

Accounting registers

After acceptance, information from the primary document is transferred to the accounting registers, and a mark is made on the document itself to exclude the possibility of its double use (for example, the date of entry into the accounting register is indicated).

Accounting registers- These are specially adapted sheets of paper for recording and grouping credentials. They are kept in special books (magazines), on separate sheets and cards, in the form of machine diagrams obtained using computer technology, as well as on magnetic tapes, disks, floppy disks and other computer media.

Business transactions must be reflected in accounting registers in chronological order and grouped according to the appropriate accounting accounts.

In appearance, the accounting registers are:

1. books (cash register, main);
2. cards (fixed asset accounting, materials accounting);
3. magazines (loose or lined sheets).

According to the types of records made, registers are divided into:

1. chronological (registration log);
2. systematic (general ledger of accounts);
3. combined (journal orders).

According to the level of detail of the information contained in the accounting registers, they are:

1. synthetic (general ledger of accounts);
2. analytical (cards);
3. combined (order journals).

Entries in primary documents must be made by means that ensure the safety of these entries for the period of time established for their storage in the archive.

Primary and consolidated accounting documents can be compiled on paper and computer media. In the latter case, the organization is obliged to produce, at its own expense, copies of such documents on paper for other participants in business transactions, as well as at the request of the authorities exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.

For submission to the archive, documents are selected in chronological order, completed, bound and filed in folders. Submission of documents to the archive is accompanied by a certificate.

When storing accounting registers, they must be protected from unauthorized corrections. Correction of an error in the accounting register must be justified and confirmed by the signature of the person who made the correction, indicating the date of the correction.

Persons who have access to information contained in accounting registers and internal accounting reports are required to maintain trade secrets. For its disclosure they bear responsibility established by the legislation of the Russian Federation.

Correction of errors in primary documents and accounting registers. In accordance with Art. 9 of the Federal Law “On Accounting” it is not allowed to make corrections to cash and banking documents.

Corrections can be made to other primary accounting documents only by agreement with the participants in business transactions, which must be confirmed by the signatures of the same persons who signed the documents, indicating the date of the corrections.

The detail of the primary document that is subject to correction is crossed out with a clear but thin line, so that the original meaning (content) of the corrected detail is visible. Next to it, a handwritten note is made “Believe the corrected person,” and the correction is certified by the signature of the person who made the correction, indicating the surname and initials.

Storage periods for primary accounting documents

In accordance with Art. 17 of the Federal Law “On Accounting”, organizations are required to store primary accounting documents, accounting registers and financial statements for the periods established in accordance with the rules for organizing state archival affairs, but at least five years.

Restoration of primary documents

The accounting legislation does not contain clearly established rules that regulate the procedure for restoring primary documents in the event of their loss.

A number of regulations define only the storage periods for primary accounting documents. The legislation does not establish what an organization should do in the event of loss of documents for reasons beyond its control. In the Letter of the Department of Tax Administration of Russia for Moscow dated September 13, 2002 No. 26-12/43411, the head of the organization is recommended in the event of loss or destruction of primary documents:

• by order, appoint a commission to investigate the causes of the loss or destruction of primary documents, to participate in which, as necessary, representatives of investigative authorities, security and state fire supervision are invited;
• take measures to restore those primary documents that are subject to restoration and storage for the period established by law. For example, copies of statements of cash flows on bank accounts can be obtained from the banks where the organization’s accounts are opened; contracts, acts, invoices can be requested from counterparties, etc.

But it is not always possible to obtain duplicates of all lost documents, for example, if there are a large number of counterparties, due to the absence of suppliers (buyers) at previously known addresses, or due to the lack of such contacts. Thus, for objective reasons, the organization will not be able to restore all lost primary documents.

Practical question: what to do in this case? Should the tax authority be notified?

According to a number of experts, it is not necessary to notify the tax inspectorate, especially since this will not help avoid possible liability, and the absence of primary documents may result in a fine in accordance with Art. 120 Tax Code of the Russian Federation.

In this case, the taxpayer can choose three options:

1. If possible, restore lost documents (at least partially).
2. Make corrective entries for undocumented expenses and reflect the corrections in the updated income tax return for the reporting year, because undocumented expenses are not recognized as expenses in tax accounting.
3. To enable representatives of the tax authority, in the event of a tax audit, to determine the amounts payable to the budget by calculation based on the data available to the taxpayer, as well as on the basis of data on other similar taxpayers (clause 7, clause 1, article 31 of the Tax Code of the Russian Federation).

Seizure of primary documents

They can be confiscated only by the bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax authorities and internal affairs bodies on the basis of their decisions in accordance with the legislation of the Russian Federation.

Letter of the Ministry of Finance of the RSFSR dated July 26, 1991 No. 16/176 approved the Instruction on the procedure for the seizure by an official of the state tax inspectorate of documents indicating the concealment (understatement) of profit (income) or the concealment of other objects from taxation from enterprises, institutions, organizations and citizens.

The chief accountant or other official of the organization has the right, with the permission and in the presence of representatives of the authorities conducting the seizure of documents, to make copies of them indicating the reason and date of seizure.

In the process of carrying out their functions, banking institutions perform a huge number of different operations. Only with proper organization of accounting and operational work can banks perform the functions assigned to them. Banking accounting is an integral part of the national economic accounting system. The timeliness and correctness of individual operations depends on its setting and correct management. In addition, this is reflected in the accounting status of the enterprises and organizations served, because The bank provides relevant clients with statements of personal accounts.

One of the principles of accounting, including banking, as part of a unified system of national economic accounting, is the mandatory presence of a document on the basis of which the corresponding operation is performed.

Document - a Latin word. It means proof, evidence.

Banking documentation is a set of documents containing the necessary data for registration and accounting of individual transactions, as well as confirming their legality.

So, therefore, the document used by the bank must:

• Be the basis for performing a certain operation, confirming its legality;
• It must contain all the necessary data and information about the nature of the content of the operation.

As already noted, banking institutions perform a large volume of various operations. This places special demands on the construction of banking documentation. The forms of these documents must be adapted to accounting automation, which is achieved through standardization and unification of document forms. Standardization means the construction of document forms for certain operations using uniform samples. Unification means the maximum reduction in the number of such samples and the forms they combine.

The forms of documents that economic authorities submit to banking institutions are included in the unified system of monetary and settlement documents. The use of a unified system of monetary and settlement documents greatly facilitates the work of bank employees in processing documents and makes it possible to make wider use of computer technology.

For some transactions, for example, emission transactions, documents of specific forms are used (to formalize the issue or withdrawal of money from circulation, etc.). Standard forms are used to prepare documents. They are produced by printing (for example, payment requests, payment orders, etc.).

Cash settlement documents can be drawn up on electronic computers. But the location of the data in them must correspond to the standard form of the document used to complete this operation.

In order for documents to be used to perform certain operations, they must have data disclosing the content of these operations, i.e. they must have the appropriate details. The main details used in the bank are regulated by the Regulations on Payment Documents. This provision also provides for the rules and deadlines for the preparation of documents, and the responsibility of the employees who signed them.

Standard documents contain the following basic details:

1. Name of the document (payment request, payment order, etc.);
2. Document form number;
3. Document number and date of its preparation;
4. Name and location of the hozogran, receiving funds and the bank servicing it;
5. Name and location of the client receiving the funds and the bank serving him;
6. Account numbers of clients participating in this transaction;
7. Contents of operation;
8. Transaction amount;
9. Codes for processing information on computers;
10. Signatures of the client’s officials who compiled the document and its seal;
11. Signatures of the relevant bank employees.

Document numbers can be printed (for example, on checks) and affixed by clients and bank employees. The documents have strictly unified standards in content, placement and completion of details. This is extremely important for control and machine recording of transactions.

The right side of the front side of the document contains the data required to be entered into the computer. Document forms are usually filled out by machine. Some documents must be completed by hand and must comply with certain requirements (for example, cash checks). The documents on the basis of which transactions will be carried out must have an account assignment, i.e. they indicate the account numbers for which the amounts are reflected. Account assignment is an accounting entry to accounts.

In order to reduce the complexity of processing transactions and avoid duplication in paperwork, the bank uses the documents submitted by clients to the maximum extent possible. This leads to a reduction in costs associated with paperwork. For example, certain parts of advertisements for cash contributions remain with the cashiers of the cash registers and are passed on to responsible executives and clients.

Clients are provided with document forms produced by printing, either by the bank (for example, announcements for cash deposits) or order forms from a printing house according to forms provided by the bank. For banking institutions, document forms are produced centrally. Documents can be drawn up by enterprises and organizations, i.e. clients. In this case, they are called client (payment requests, orders, etc.).

Some of the documents are prepared by banking institutions. Such documents, called banking documents, include advice notes, memorial orders, incoming and outgoing off-balance sheet orders, etc.

Based on the nature of the transactions reflected, monetary settlement documents are divided into three groups:

1. cash;
2. memorial;
3. off-balance sheet.

Cash documents include such documents that document cash movements, i.e. their acceptance or issue from the bank's cash desk. Accordingly, these documents are divided into receipts and expenses.

Cash receipt documents include:

1. announcements for cash deposits at bank cash desks;
2. cash receipts.

Expenditure cash documents include:

1. cash checks;
2. expense cash orders.

Announcements for cash deposits are used in cases where clients deposit cash at bank cash desks for settlement, current and other accounts. Depending on the form of payment and the cash depositor, various forms of advertisements are used. These forms differ in details and number of copies. Announcements for contributions to the budget of taxes and other payments must contain data on budget classification, etc.

When collecting money, forwarding statements are used. In addition to the details of the advertisements, they contain a banknote inventory of the money. When accepting cash, the bank issues a receipt to the depositor. It can be issued on a separate form or on a separate part of the form. Cash receipt orders are used less frequently. For example, when a bank performs an emission operation - releasing money into circulation. Banknotes and coins, on the basis of special permissions, are transferred from the reserve funds of banknotes and coins to the working cash desk of a bank institution.

Cash check

The main expense cash document is a cash receipt.

Cash check- is a written order of an enterprise or organization, i.e. the owner of the bank account about the payment of the amount specified in the check to the check holder, in other words, to the bearer of the check. Checks are issued on special forms, which are strict reporting forms.

Cash expense orders are used when paying pensions, transfers, issuing money for wages to bank employees, amounts for travel expenses, etc.

Memorial documents are the most numerous group of documents. They are used mainly for non-cash transfers of funds from one bank account to another.

Memorial documents are prepared by both clients and the bank. The main client documents are: payment orders, settlement checks, registers of payment requests and checks, applications for issuing a letter of credit, for issuing check books and others.

Memorial documents drawn up by the bank include memorial orders (previously they also included advice notes for mutual interbank settlements). A payment request is a settlement document containing a request from the supplier (recipient) to transfer funds to him through the bank from the payer’s account for shipped inventory items or specified services. Payment requirements are applied in the form of acceptance in local and non-resident settlements.

Payment request forms are also used in other cases. In particular, they compile registers of shipping documents presented by suppliers for payment using open letters of credit, collection orders for executive documents, etc.

A payment order is an order from the payer to his bank to transfer the amount specified in it from his account to the account of the recipient of funds. Accounts of settlement participants can be located either in one or in different same-city or non-resident bank institutions. Payment orders are used when paying for inventory, services rendered in one-city and non-resident turnover and for non-commodity obligations. Instructions are especially widely used for non-commodity obligations (payments to the state budget, transfers of funds for capital construction, to enterprise funds, etc.).

Payment check

Settlement check - unlike a cash check, it is used only for transferring funds from one account to another by bank transfer. These checks will not be cashed.

Settlement check - a settlement document-instruction from the drawer of the check to his bank to transfer the amount specified in it from his account to the account of the bearer of the check or check holder.

The relevant topics of the course will examine in detail the various types of memorial documents issued by enterprises and organizations. Advice for interbranch settlements has traditionally been a banking document. This is an order given by one bank institution to another to carry out the operation specified in it. For example, a bank serving a payer, having written off the payment amount from the payer’s account on the basis of a settlement document, instructs a non-resident bank serving the supplier to credit the amount to his account. Until 2002 the advice note was drawn up by the Central Bank (Settlement Center) on behalf of the commercial bank.

A memorial order is a document drawn up by a bank institution, which describes the accounting transaction being performed and indicates the correspondence of the accounts affected by it. For example, if a payment request is partially paid due to insufficient funds from the payer, the bank issues a memorial order.

Off-balance sheet documents that are banking include incoming, outgoing and incoming and outgoing off-balance sheet orders. All documents reviewed are of great control value. Therefore, banking institutions must ensure their strict safety. Responsibility for the correct storage of documents rests with the head of the bank institution and the chief accountant.

But before documents are sent for storage, they need to be systematized and formed into special folders. This should be done in such a way that if, for example, claims from a business entity arise or upon receiving a request from another institution, bank, during an audit, etc. it was possible to quickly and easily find the relevant document. Banking institutions have established a special procedure for generating documents.

In the process of recording transactions performed during the day, bank employees select and systematize the documents used. Cash, off-balance sheet and memorial documents are selected separately. Cash and off-balance sheet with a division into receipts and expenses, and memorial - according to the numbers of debited balance sheet accounts. Memorial documents can be generated in ascending order of credited account numbers. For some transactions, one document may affect several accounts in debit or credit. Such documents with complex account assignments are placed after all memorial documents.

Following these documents are off-balance sheet orders for accounts not included in the storeroom books. For example, incoming and outgoing orders related to settlement transactions. Off-balance sheet documents are selected in ascending order of off-balance sheet account numbers. Moreover, the documents used to formalize incoming transactions are placed first, after them - outgoing off-balance sheet orders and then incoming and outgoing orders.

When generating documents, their storage periods are taken into account. Therefore, documents for which long storage periods have been established are placed in separate folders. This group includes:

1. Cash documents.
2. Memorial documents, off-balance sheet receipts and debit orders with all attachments to them for deposits of citizens and military personnel.
3. Memorial and cash documents on loans issued to individual borrowers for housing construction and other purposes.
4. Memorial documents, off-balance sheet incoming and outgoing orders with all attachments to them for transactions with precious metals, foreign currency and settlements in foreign currency.

For the convenience of the audit, documents on the operations of the banks themselves with fixed assets, their capital investments, income and expenses and other intra-bank operations are separately bookleted.

Cash documents and off-balance sheet orders are arranged in the following sequence: cash receipts, expense documents, then off-balance sheet receipts and expense orders.

Certificates about the amounts of documents for the debit of each balance sheet account, the income and expense of each off-balance sheet account, generated in separate folders, are placed in the general folders of memorial and cash documents. These certificates are signed by the chief accountant of the bank institution or his deputy. Documents are usually generated daily after all accounting entries have been made, analytical and synthetic accounting materials have been compiled and reconciled.

Documents with a long shelf life, with the permission of the head of the bank institution, can be generated at other times. There are some peculiarities in the order of formation of these documents.

Formation of documents is carried out by a special employee. Cash documents are generated by the cashier. The generated documents are bound. The bound documents are then counted on a computer. The counting amounts are verified with the totals of turnover in the accounting journal or summary of turnover (taking into account appropriate adjustments). The results of counting off-balance sheet documents are also verified with the accounting journal. Counting tapes are attached to the bound documents.

The number and amount of bound documents are indicated on the cover of the folders. Folders of bound documents are stored by banking institutions in accordance with the Rules for the introduction of accounting and reporting in banking institutions. Cash documents for the last twelve months and memorial documents for the current month are stored in the storeroom or in fireproof cabinets in the accounting department. Memorial documents for the past months before they are submitted to the archive are stored in the current accounting archive, equipped with iron cabinets, drawers, and racks.

Inquiries regarding documents stored in the storeroom, accounting department and current archive are made according to requirements signed by the chief accountant of the bank institution or his deputy.

The correct completion of settlement operations, timely crediting of funds to the accounts of enterprises and organizations, strengthening their settlement and payment discipline, and ensuring the safety of public funds largely depend on the organization of the work of the accounting and operational apparatus. Therefore, a clear organization of the work of the bank’s accounting and operational apparatus is of particular importance at present during the transition of enterprises and organizations to new business conditions based on the requirements of a market economy.

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.

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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:

1. Documents that serve as the basis for recalculation are selected and attached.
2. A thorough check of the entries in the statement is carried out to identify erroneously credited funds and the correctness of the payment.
3. If errors are detected, a representative of the financial institution is notified.
4. Account codes are entered.
5. 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.

And carrying out transactions on it, has the right to receive an account statement or bank statement. However, if individuals do not have an urgent need to track the movement of their own funds, then this procedure is mandatory for organizations and individual entrepreneurs. So, today we will find out how long it is valid, what an account statement (eg credit card) looks like, and how to get it.

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.

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 accepting, 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 (