order to the bank account of the operations carried out on the current account of a particular entity, it is necessary to open the account.Current Account with the right to acquire any enterprise in the status of a legal entity and has its own registered office and its own balance sheet.
Accounting for the current account is made after receipt of the state registration of an enterprise, since the bulk of payment transactions in the business related to non-cash turnover, which is held by the banking system.At the same entities must provide the bank a selected list of documents required by the bank.First of all, you should write a statement on his discovery that the client is willing to make payments to contractors in a particular bank.To confirm the status of their own are required to present a certificate of state registration of legal persons.A copy of the document, reflecting the founding policy, must be notarized.Each bank must verify the legality of the company and created his honesty to the state, so you need an excerpt from the tax authority.Head of the company elects a few people who will then be at the sole discretion to use their account.Typically, these include the director of the company, his first deputy and the person holding the position of chief accountant.
Accounting for banking operations carried out on the basis of the submitted payment documents to the bank, by which the withdrawals for the buyer to the seller, or the issuance of cash.Suspension of account transactions occurs in the absence of it the amount that is needed to perform the instructions of the client banks, and continues stagnated as long as the account is not renewed or until the entity does not take a bank loan in connection with the temporary shortage of available resources.
As mentioned above, the records of transactions on the current account is made on the basis of payment documents, the most common of which are the letters of credit, checks, claims and orders, and ads on cash contributions.The letter of credit is created to guarantee payment for the delivered products.To do this, open a separate bank account where the reserves indicated in the letter of credit amount, and at the end of the deal puts it at the expense of the supplier.If checkbooks or ads designed for the movement of cash, the payment order is called an indication of the servicing bank to remove from its settlement account the specific amount and transfer it to the specified document by.Check, in fact, the same document contains only an indication of the transfer of cash to the bearer.Announcement on the cash contribution speaks for itself and is used at the time of delivery of bills and coins to the cashier of the bank.
Accounting for the current account on the basis of bank account statements.The frequency of issue is determined individually with each client, and is fixed in a written agreement between the bank and the business entity.This document is used as an accounting register for the drawing up of analytical reporting and is considered the primary information.In confirmation of the truthfulness of the statement of operations specified in the entity providing payment documents, which are conducted on the basis of cancellation or transfer.And as any documents must be accepted by the customer of the bank, the bank account in question should not arise.By acceptance of payment documents is understood the expression of consent to conduct an operation with the account of the client.
each bank independently of the form of the extract, but in any case it must contain the basic registers.For example, such as a bank account number or the amount of residue on it that was available at the time the previous statement.
