Cash register and settlement accounts. Inventory of funds in current accounts in banks. Inventory of funds in transit. Inventory of cash and settlements

The inventory of funds in the bank on the current account is carried out by reconciling the balance of account 51 "Current accounts" according to accounting data with the data of bank statements (clause 3.43 of the Inventory Guidelines).

In the case of a complete inventory of non-cash funds (for example, with an annual inventory), an inventory is also made:

Cash in transit;

Funds in the organization's foreign currency accounts;

Funds in special accounts of the organization (except for deposit accounts that are covered by the inventory as financial investments of the organization).

When making an inventory of funds in transit, the balance on account 57 "Transfers in transit" is compared with the data of receipts of the bank institution, post office, copies of accompanying statements for the delivery of proceeds to the bank's collectors, etc. (Clause 3.42 of the Inventory Guidelines, Instructions for the Application of the Chart of Accounts).

Inventory of funds held in banks in foreign currency and special accounts is carried out by reconciling balances of accounts 52 "Currency accounts", 55 "Special accounts in banks" (except for subaccount 55-3 "Deposit accounts" if deposits are inventoried as part of financial investments ) according to accounting data with data from bank statements.

Inventory of goods and materials

(goods, materials, finished products)

For reference: As part of goods and materials, inventories, among other things, are inventories, which in practice are often called MBP ...

As part of goods and materials, inventories, among other things, are inventoried, which in practice are often called MBP (such an accounting object is not provided for by the current regulatory legal acts on accounting). Such stocks include "low-value fixed assets", such as special equipment and overalls.

As a general rule, special equipment and overalls are accounted for on account 10 "Materials" (clause 13 of the Methodological Guidelines for accounting for special tools, special devices, special equipment and special clothing, approved by Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n). Inventory of special equipment and overalls is carried out in accordance with the procedure established by clauses 21 - 35 of the Methodological Instructions for the accounting of inventories (clause 42 of the Methodological Instructions for the accounting of special tools, special devices, special equipment and special clothing). The features of the inventory of inventories (inventory items) are described below.

During the inventory of goods, materials, finished products, the actual availability of inventories is checked, information about which is entered in the inventory for each individual item indicating the type, group, article, grade and other necessary data, as well as the quantity (clause 2 , 3 PBU 5/01, paragraph 3.15 of the Inventory Guidelines). At the same time, the inventory commission, in the presence of the head of the warehouse (storeroom) and other financially responsible persons, makes a mandatory recount, outweighing or re-measurement of stocks (clauses 2.7, 3.17 of the Inventory Guidelines).

For materials and goods stored in the supplier's undamaged packaging, the quantity of these values \u200b\u200bcan be determined on the basis of documents with obligatory verification in kind (for a sample) of some of these values.

The weight or volume of bulk materials (sand, gravel, etc.) can be determined according to measurements and technical calculations that are attached to the inventory list (paragraphs 3, 4, clause 2.7 of the Inventory Guidelines).

When inventorying a large number of goods by weight, lists of plumb lines are kept separately by one of the members of the inventory commission and the financially responsible person. At the end of the working day (or at the end of the re-weighing), the data of these statements are compared and the verified total is entered into the inventory. Sheets of plumb lines are attached to the inventory list (paragraph 4, clause 2.7 of the Inventory Guidelines).

An inventory of materials and finished products in a department is carried out simultaneously with an inventory of work in progress (construction in progress) in this department in the event that warehouses (storerooms) are not independent accounting units in the organization (clause 25 of the Methodological guidelines for accounting of inventories).

If inventories are received during the inventory, then they are accepted by the financially responsible persons in the presence of members of the inventory commission and are received after the inventory. Received values \u200b\u200bare entered in a separate inventory. In the inventory, the date of receipt, the name of the supplier, the date and number of the receipt document, the name of the goods, quantity, price and amount are indicated, and a mark is made on the receipt document "after inventory" with reference to the date of the inventory in which these values \u200b\u200bare recorded (clause 3.18 Methodological (see inventory instructions).

If, in exceptional cases (with the written permission of the head and chief accountant of the organization), in the process of inventory taking, they are released, then this is done by financially responsible persons in the presence of members of the inventory commission. The released values \u200b\u200bare entered in a separate inventory, and a mark is made in the expense documents signed by the chairman of the inventory commission or, on his behalf, by a member of the commission (clause 3.19 of the Inventory Guidelines).

Inventory of goods in the warehouse carried out in the manner specified above for the inventory of inventories held by the organization.

The results of the inventory of the following inventories (clause 3.21 of the Inventory Guidelines) are reflected separately:

Shipped to buyers, but not sold (clause "g" clause 12 PBU 9/99, Instructions for the use of the Chart of Accounts)

Goods and materials in transit (clause 26 PBU 5/01);

Located in the warehouses of other organizations (in particular, transferred to storage);

Transferred for processing to other organizations.

See sample inventory list. Unified form N INV-3.

See a sample act of inventory of inventory items shipped. Unified form N INV-4.

See a sample statement of the inventory of settlements for inventory items in transit. Unified form N INV-6.

Discrepancies between inventory data and accounting data (shortages, surpluses) are entered into collation statements (unified form N INV-19 can be used).

See a sample collation sheet of an organization's inventory of inventory. Unified form N INV-19.

Simultaneously with the inventory of inventories, it is advisable to make an inventory of the corresponding estimated reserve. The inventory of the reserve for the reduction in the value of tangible assets created by the organization consists in checking:

The procedure for applying the methodology adopted by the organization for creating a reserve for the reduction in the cost of material assets;

Justification of the value of the book value of inventories in the presence of signs of a decrease in their current market value (clause 25 of PBU 5/01, clause 20 of the Methodological Guidelines for the accounting of inventories).

The Commission checks whether the organization has the following categories of inventories:

Which are morally outdated;

Have completely or partially lost their original quality;

The use of which in the current environment is questionable;

The current market value of which is lower than the actual cost.

The Commission verifies the accuracy and accuracy of the calculation of the balance and market value of inventories of the identified categories of values \u200b\u200b(clause 20 of the Methodological Guidelines for the accounting of inventories). When checking the market value of the commission, among other things, one should be guided by the purchase price of similar stocks, the price of suppliers in a given area, the price in the Russian and world markets, taking into account the cost of delivery, the state of stocks and the possibility of their sale.

Thus, the following are subject to verification:

Debit balances of inventory accounts in the context of the nomenclature (groups, types) (for the presence of inventories for which there is a decrease in value);

Credit balance on account 14 "Reserve for depreciation of material assets" in the context of each created reserve (for the correctness of the amounts of accrued estimated reserves in relation to reserves for which a decline in value was recorded). The amount of each created reserve is determined in accordance with the creation methodology adopted in the organization.

If the commission does not confirm the existence of grounds for calculating a reserve for a decrease in the cost of material assets, then in the results of the annual inventory (for example, in the order for approving the results of the inventory or the minutes of the meeting of the inventory commission), it is advisable to indicate the absence of material assets that fall under the criteria for calculating the reserve.

To register the results of the inventory of the reserve for the reduction in the value of tangible assets, the organization can:

Develop your own form of the inventory of the reserve for the reduction in the value of material assets;

To issue the results of the inventory of the reserve with the minutes of the meeting of the inventory commission;

Supplement form N INV-3 with missing columns (if the specified form is used by the organization to register the results of inventory of goods and materials).

The amounts of reserves for the reduction in the value of tangible assets are indicated in the inventory documents for each reserve and are grouped in the context of synthetic accounting accounts of inventories.

Question: How is the inventory of fuels and lubricants carried out?

Answer: An inventory of fuels and lubricants (fuels and lubricants) is carried out for each grade of fuel:

In tanks, cisterns, small containers and other containers in mass units (kg, t). Measurements of the mass of petroleum products are carried out in accordance with GOST R 8.595-2004 (approved by the Order of Rostekhregulirovanie dated 07.12.2004 N 99-st);

In car tanks in volume units (l). The volume is determined using a special meter or measure, by draining or filling up to a full tank, according to the readings of the on-board computer.

As a rule, the planned inventory of fuels and lubricants in containers (reservoirs) and tanks of cars is carried out monthly on the last day of the month.

When determining the actual presence of fuels and lubricants, it is allowed to use only serviceable, approved for measurements, measures and instruments. In this regard, before the start of the inventory, the commission should familiarize itself with the documents containing data on the passage of the next metrological verification by the measuring instruments.

The results of the inventory of fuels and lubricants are documented in the act of removing the residues (an inventory list of inventory items according to the unified form N INV-3 can be used). The actual presence of fuel in containers (tanks), car tanks is checked against accounting balances. The data on the remaining fuel in the tanks of vehicles is formed in the accounting on the basis of waybills.

The shortages of fuels and lubricants identified during the inventory are calculated taking into account losses within the limits of natural loss. The rate of natural loss of fuels and lubricants is understood as the permissible value of irrecoverable losses resulting from the physical properties of oil products (evaporation, adhesion). The rates of natural loss of oil products during storage are approved by Order of the Ministry of Energy of Russia dated 13.08.2009 N 364 for each type of fuel and lubricants, periods of the year, depending on climatic groups, type and capacity of tanks, as well as the duration of storage of fuels and lubricants. The norms of natural loss do not apply to oil products stored in sealed containers (in factory packaging), and to losses associated with tank cleaning, repairs, etc.

Write-off of fuels and lubricants within the limits of natural loss rates is carried out after the fact of shortage is established (clause 1.6 of the Procedure for the application of rates of natural loss of petroleum products during acceptance, dispensing, storage and transportation, approved by Decree of the USSR Gossnab of March 26, 1986 N 40) To apply the norms of natural loss, the measured volume in liters is converted into mass units. Natural loss of fuels and lubricants is determined by multiplying the corresponding rate of natural loss by the mass of the stored oil product. The calculation of losses taking into account the rates of natural loss must be confirmed and justified. The calculation certifies the data on the deviations indicated in the collation sheet (unified form N INV-19 can be used).

See also:

How to write off shortages within and above the norms of natural loss.

Question: When is an inventory label used?

Answer: Inventory label (unified form N INV-2 can be used) is used to account for the actual availability of inventories in the event that the conditions of activity (production) do not allow the inventory commission to count material values \u200b\u200bwithin one day and write them into the inventory list ... The label is filled in one copy by the responsible persons of the inventory commission and is stored together with the recalculated inventories at their location (Instructions for the use and filling out of forms). After all balances in the warehouse and in the shops are determined and the data on the availability of inventories are entered into the labels, the commission summarizes the data of the labels in the inventory list of inventories (unified form N INV-3 can be used).

Question: What should be taken into account when filling out form No. INV-19 "Collation sheet of the results of the inventory of inventories"?

Answer: Only those MPZ positions for which deviations recorded in the inventory lists (acts) are detected (for example, in the forms NN INV-3, INV-4, INV-5, INV-6) are entered into the collation statement (clause 4.1 of the Methodological (see inventory instructions).

Discrepancies between inventories owned by the organization and inventories that do not belong to it (reflected in off-balance sheet accounts: in custody, leased, received for processing) are entered in separate collation statements. The sums of surplus and shortage of goods and materials in collation statements are indicated in accordance with their assessment in accounting. If the calculation of shortages is carried out taking into account the norms of natural loss, then the calculation of losses within the specified norms must be attached to the collation statement, justifying the amount of the final shortages (columns 27 - 32). At the same time, the loss of inventories within the established norms is determined after offsetting the shortages by surplus for the re-grading.

If during the inventory, damaged goods and materials were identified, then indicators are entered into the collation statement taking into account the data of acts of damage or write-off (in particular, unified forms N N TORG-15 and TORG-16 can be used for goods).

The collation sheet is signed by the accountant, which certifies the correctness of its filling, and by the financially responsible person, which confirms his agreement with the result of the inventory and the result of recalculating the value of the property.

Question: In what form should the results of the inventory be drawn up in the case of a sample inventory of goods and materials in storage places: N INV-3 or N MX-14?

Answer: The act on selective verification of the availability of inventory items in storage places (form No. MX-14) is contained in the Album of unified forms of primary accounting documentation for accounting for products, inventory items in storage locations (the forms are approved by the Decree of the State Statistics Committee of Russia dated 08/09/1999 N 66) and is used for selective (control) verification of the actual availability of inventory items in storage places (Instructions for use and filling out forms).

Since January 1, 2013, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are not mandatory. At the same time, forms of documents used as primary accounting documents established by authorized bodies in accordance with and on the basis of other federal laws (for example, cash documents) continue to be mandatory for use (Information of the Ministry of Finance of Russia N PZ-10/2012, comment).

Thus, the results of a sample inventory of goods and materials can be drawn up using forms N N INV-3, MX-14 or according to an independently developed form, subject to the mandatory details of the primary accounting documents listed in Part 2 of Art. 9 of the Federal Law of 06.12.2011 N 402-FZ.

See also:

How to make an inventory of goods and materials recorded off the balance sheet;

How to write off shortages;

How to write off items based on inventory results.

Has the procedure for conducting an inventory of funds changed since June 1, 2014? How to issue it in the 1C program? You can find out from our article.

As known, By the instruction of the Central Bank of Russia dated 03/11/2014. No. 3210-U »On the procedure for conducting cash transactions legal. by persons .... " from June 1, 2014, a new procedure for conducting cash transactions was approved. Since then, he has not established the order of the cash register. The order of the inventory of cash, cash, documents and forms of strict reporting is established local regulatory act. To ensure comparability and consistency of results, organizations still need to rely on the previously adopted inventory procedure. Banknotes, the actual presence of which must be checked, include securities, postage stamps, state duty stamps, vouchers, air tickets, bills of exchange and, of course, cash. Verification of the forms of strict reporting documents should be carried out by types of forms, taking into account the numbers of certain forms, and in addition, for each materially responsible person and place of storage. Inventory of funds in banks on settlement or foreign currency accounts is carried out by reconciling the data of extracts from the treasury bodies or banks, with the balances of the amounts in the corresponding accounts according to the accounting department of the organization. The main tasks Cash inventory are:

• Data validation bukh. accounting;
• Identification of errors in calculations;
• Check the usefulness and timeliness of settlements under contracts and payments;
• Checking the correctness of the paperwork and the reflection of all transactions and accounting. accounting.

The shortages revealed during the inventory of the cash register are collected from the cashiers as follows:

• writing off missing money at the cash desk;
• filing a claim with the cashier;
• accounting of cashier's contributions in compensation of shortages.

Inventory of funds in the 1C program.

You can make an inventory of funds through the menu Cashier:

Document Inventory of account balances cash accounting (form 0504082)can be found through the menu Accounting - Inventory:

Inventory of cash balances is carried out on the date of registration of the document according to account data from the group 201.00 — Institutional fundswith subconto of the form Sections of personal accounts.

After entering a new document, you should set the date of the document, select the institution for which the inventory is made. When checkbox is checked Selection by accounting account you can select a specific account from this group and generate an inventory list only for the selected account.

To fill out the document, click the button Fill in - Fill in according to BU data.

On a bookmark Commission members the number and date of the order on the creation of the inventory commission, as well as the chairman and members of the commission should be indicated.

This information can be entered in the relevant details of the document, as well as by choosing a commission from the directory Standing commissions,by clicking on the link Fill in the composition of the commission .

In Group Extra options should indicate

• room and date of order on the inventory;
• Inventory period ( start dates and endings);
• Place of inventory.

inventory list (0504082).

Document Inventory of monetary documentsfilled in the same way:

To indicate the period of the inventory, you must fill in the details indicated on the tab Additional print options.

After filling out the document, print inventory list DD.

The procedure for conducting an inventory of cash and settlements is determined in accordance with the procedure for conducting cash transactions in the national economy

By the beginning of the inventory, all expense and receipt documents must be submitted to the accounting department of the enterprise. Before the start of the inventory, the following is checked:

• 1. whether the cashier has rules for conducting cash transactions;
• 2. whether the room is suitable for storing cash and securities;
• 3. whether an agreement on full liability has been concluded with a person performing the functions of a cashier.

When taking inventory at the cash desk, a full recount of the funds on hand is performed. When calculating the actual availability of banknotes and other valuables at the cash desk, cash, securities and monetary documents (postage stamps, state duty stamps, bill stamps, vouchers to rest homes and sanatoriums, air tickets, etc.) are taken into account.

Verification of the actual availability of forms of securities and other forms of strict reporting documents is carried out by the type of forms (for example, for shares: registered and bearer, preferred and ordinary), with

taking into account the initial and final numbers of certain forms, as well as for each storage location and financially responsible persons.

Inventory of funds in transit is made by reconciling the amounts on the accounting accounts with the data of receipts of the bank institution, post office, copies of accompanying statements for the delivery of proceeds to the bank's collectors, etc.

An inventory of funds held in banks on settlement (current), foreign currency and special accounts is carried out by reconciling the balances of the amounts on the corresponding accounts, according to the accounting department of the enterprise (institution), with the data of bank statements.

Inventory of settlements with banks and other credit institutions for loans, with the budget, buyers, suppliers, accountable persons, employees, depositors, other debtors and creditors is to check the validity of the amounts on the accounts.

The account “Settlements with suppliers and contractors” for goods paid for, but in transit, and settlements with suppliers and contractors for unbilled suppliers should be checked. It is checked against documents in accordance with the corresponding accounts.

On debt to employees of enterprises (institutions), unpaid amounts of wages to be transferred to the accounts of depositors, as well as amounts and reasons for overpayments to employees, are identified.

When taking stock of accountable amounts, the reports of accountable persons on advances issued are checked, taking into account their intended use, as well as the amount of advances issued for each accountable person (date of issue, intended purpose).

The inventory committee, through documentary verification, should also establish:

• 1. the correctness of settlements with banks, financial. Tax authorities, off-budget funds, other enterprises (institutions), as well as with structural divisions of enterprises (institutions) allocated to separate balance sheets;
• 2. the correctness and validity of the amount of debt for shortages and theft included in the accounting records;
• 3. the correctness and validity of the amounts of receivables, payables and accounts payable, including the amounts of receivables and payables, for which the limitation period has expired.

Thus, the main feature of the inventory of fixed assets is that their presence is checked by examining all objects and the availability of documents confirming the presence of these objects in the ownership of the enterprise. For some objects the amount of increase or decrease in the book value of this object is determined. The presence of inventory items is checked by compulsory recounting, re-weighing or mixing. There are also peculiarities of keeping an inventory in those cases when, during the inventory, inventory items arrived, released, shipped, not paid on time, are in the warehouses of other organizations, transferred for processing to another enterprise, are in operation, issued for individual use to employees or have fallen into disrepair and not written off. The presence of funds, securities and monetary documents, forms of securities and other forms of strict reporting documents, funds in transit, funds on the settlement, foreign exchange and special accounts are checked during the inventory of funds, monetary documents and strict reporting forms. Members of the inventory committee must remember that mistakes made by them will largely affect the result of the inventory.

Before drawing up accounting records, organizations need to take an inventory of their assets and liabilities. This contributes not only to the correct filling of the balance sheet, but also to the timely identification of inconsistencies between accounting data and information available to counterparties.

The need for an inventory also arises in the following cases:

• when changing materially responsible persons;
• theft at the enterprise and other non-standard situations;
• liquidation of the organization.

The blank of the unified form INV-17 is used to register the results of the inventory of accounts receivable and payable. It was put into effect by the decree of the Goskomstat of Russia "On the approval of unified forms of primary accounting documentation for recording cash transactions, for recording the results of inventory" dated August 18, 1998 No. 88. But it is not required for use since 2013. It is possible to use a self-developed form of similar content instead. However, the INV-17 form contains fields for filling in all the information that must be reflected in such a form, therefore it continues to be actively used.

Where to download INV-17

The INV-17 form is available for download on our website.

The inventory act in the form INV-17 is accompanied by a certificate (annex to the form INV-17), which deciphers in detail (by counterparties) data on the existing debt and reflects information on the availability of documents confirming its amount. In the form of INV-17 itself, with a significant number of counterparties, summary totals data on accounting accounts can be entered without breakdown by counterparties. And if there are few contractors, then INV-17 may also contain their names.

A sample of filling out an act in the form of INV-17 is available for download on our website.

How is the inventory of debt held?

The beginning of the inventory process is preceded by the presentation of reconciliation reports to counterparties, and these documents serve as the main (although not the only) source of data for conducting an inventory of debt. Then the management issues an order and an inventory commission is appointed. This body, on the basis of documentary checks, must check the reliability of the following information:

• settlements with suppliers and buyers;
• settlements with regulatory authorities, including the Federal Tax Service, FSS;
• payments for labor;
• settlements with accountants;
• other calculations of the organization.

In the act of the form INV-17, the data confirmed and unconfirmed by counterparties, as well as amounts with an expired limitation period, are reflected.

The purpose of the inventory is to identify possible inconsistencies and confirm the accuracy of accounting information. The latter is one of the most important conditions for compiling reliable accounting records.

Outcome

To register the results of the inventory of accounts receivable and payable, you can use an independently developed form, or you can use the unified form INV-17. It is not difficult to fill it out, which we showed in our article.

Legal entities and individual entrepreneurs for non-cash settlements conclude agreements with credit institutions for services, which are different both in purpose and in currency. At least once a year, before submitting an annual report, as written in the federal law "On Accounting", an inventory of funds in current accounts in those banks with which service contracts are concluded and all property as such is carried out by order ...

It is logical to carry out audit measures to control the safety of the organization's material assets towards the end of the year. However, enterprises that carry out checks after October 1, operate within the framework, which states that the audit carried out by the commission after October 1 and drawn up as an act of inventory of funds in current accounts is completely sufficient and does not require a second check in order to submit an annual report. Therefore, there are no violations or incorrect actions in the audit in the fall.

Who checks

Any inventory is carried out by order of the director, he also appoints the members of the commission. The composition is not strictly regulated, but the commission must have at least three representatives, it must include a person from the administration and an accounting employee. The inclusion of internal services or the involvement of third-party audit services on a contractual basis is encouraged. The results of the commission's work are drawn up as an act of inventory of the current account and other deposits.

The appointed commission checks the compliance of internal accounting documents on the movement of monetary assets with those statements provided by banks. Doubts that have arisen about the authenticity of the documents attached to the bank statement, for their permission, imply a counter-verification of the bank's document circulation.

What bank agreements are subject to inventory?

Any legal entity has the right and the opportunity to conclude an agreement with a credit institution for the purpose of conducting mutual settlements in a convenient form - in the monetary units of their country or in foreign currency.

1. An agreement with a financial organization, which provides for the conduct of mutual settlement transactions in the currency of the Russian Federation, is called "settlement". Different contracts are needed for different purposes. Organizations and individual entrepreneurs are not limited by law in quantity - current accounts can be opened as much as required; have them in one bank or in several. The inventory is carried out separately for each open deposit in all banks.
2. To carry out settlements with counterparties in the currency of other states. It can be opened both in domestic banks located inside the country, and in those located on the territory of foreign states.

All of them are subject to inventory. In addition, the balance of finance on special settlement deposits is taken into account, where financial movement is recorded in a variety of sizes:

• rubles of the Russian Federation;
• foreign currency;
• funds on check books;
• bank letters of credit;
• other forms of documents for payments.

In addition, the accounting includes financial assets related to targeted financing, namely the part associated with the use of pegged storage.

How many accounts are inventoried and where are they located?

Before you start taking inventory, you need to determine which accounts located in which credit institutions belong to this organization or individual entrepreneur. Clarification of this issue requires a detailed study of all available banking service agreements, the owner of which must reasonably substantiate the advisability and legality of each deposit and the legality of using the payment form.

When making an inventory, it is imperative to check the contractual conditions for maintaining financial documents and the corresponding data, indicating the balance of funds in the credit institution.

The summary information on the movement of material assets on the settlement ruble accounts is reflected in account 51 ("Settlement accounts"). It is entered on the basis of bank statements and the corresponding settlement documents.

The movement of financial structures in foreign currency is shown on account 52 ("Currency accounts"). And it itself is subdivided into subaccounts reflecting foreign exchange transactions within the country - subaccount No. 1 ("Foreign exchange accounts within the country") and subaccount No. 2 ("Foreign exchange transactions abroad"). Just as in account 51, the summary information reflecting the movement of material funds to account 52 is entered into the accounting documentation on the basis of bank statements and documents confirming the movement of funds.

Each of the sub-accounts used for storage and mutual settlements in foreign currency implies a separate analytical accounting for the movement of money supply.

One of the main points of checking monetary amounts located on foreign currency financial documents is the correctness of the balance conversion into the ruble equivalent from foreign currency units. For a competent conversion, information from the Central Bank about the ruble exchange rate to the currency required for conversion at the time of the inventory is used, as indicated in the regulatory documents ("Accounting for assets and liabilities, the value of which is expressed in foreign currency" dated 01/10/2000).

What other funds are subject to mandatory inventory

The movement of material assets in such forms as:

• letters of credit,
• check books,
• any other forms of payment documents (with the exception of bills of exchange) on special, current, special and other bank deposits.

Accounting is carried out on values \u200b\u200blocated both in credit institutions in Russia and abroad.

Inventory of funds certainly takes into account the movement of funds for special purposes, subject to storage separately. This information is reflected in account 55 ("Special accounts in banks").

Accounts and sub-accounts

Account 55 can have several open sub-accounts. These include:

1. "Letters of credit". Subaccount for accounting for the movement of funds presented in letters of credit. According to the Civil Code, the settlement of letters of credit, the payer's bank (issuing bank) fulfills the instructions of the payer to create a letter of credit and, according to the order, is obliged to pay the funds, as well as the presence of a bill - to pay, accept or take into account. In addition, the bank is obliged, if necessary, to transfer its powers to another bank (nominated bank) to carry out the same operations.
2. "Checkbooks". The subaccount takes into account the movement of material values \u200b\u200blocated on all checkbooks. For each checkbook, separate accounting is kept on subaccount 55-2.
3. "Deposit accounts". An inventory of the organization's deposits is carried out for each deposit separately.
4. "Special accounts"

For the purpose of accounting for funds allocated as earmarked funding, separate sub-accounts are used specifically for accounting for funds subject to segregated storage.

The accounting of material assets, expressed in units of banknotes of Russia and foreign countries, that were deposited in financial institutions for transfer to the settlement or other accounts of the institution, but did not have time to be credited, is carried out. Most often, such financial receipts are associated with trading activities conducted by the organization.

For the inventory of such funds, account 57 "Transfers in transit" is used. Financial receipts not yet credited are accounted for on the basis of receipts from a banking organization, a post office, and a copy of a collection sheet.

The option “Transfers in transit” takes into account the movement of financial masses both in rubles and in foreign currency on various sub-accounts.

Verification and control of the organization's money deposited with banks is carried out by reconciling the organization's accounting data and the summary information provided by all banks with which contracts have been concluded in the form of statements for each account.

An inventory of the money supply of the "in transit" category is carried out by reconciling the state of account 57 with the summarized information of all bank receipts, postal orders, collection bills and other documents.