in accounting practices available and clearing up, perhaps one of the most extensive areas of work.On how correctly, accurately, on time, they are carried out depends largely on the quality of all accounting.
Under the category of "forms of non-cash payments" refers to the legal order and procedures document, reflecting non-cash payment transactions.The establishment of specific forms, made CenterBank Russian Federation, which regulates them under the following categories:
- calculations related to the implementation of bank transfers;
- documented letters of credit;
- calculations made using plastic cards, which are issued by banks and other institutions with the right to do;
- calculations made by check.
consider these forms of non-cash payments in more detail.
calculations related to the execution of a bank transfer are comprised of a set of consecutive operations, produced in case of transfer of the subject of payment orders to the bank.Based on these instructions, the bank transfers the money to the beneficiary.Recipient of this operation is a bank, which placed a particular invoice remittance recipients, and which is defined as the beneficiary.This procedure is completed acceptance of the bank - the payment order sent by the remitting bank.In the case where the sender and the beneficiary's account placed in a banking institution, they coincide in one person.There are credit and debit transfers.
Such forms of cashless payments as payments for documentary letters of credit, provide for participation in them:
- entity that claims to the bank a request to open a letter of credit - instructing party;
- banking institution, which opens the letter of credit - the issuing bank;
- beneficiary - banking institutions in favor of which the guide means;
- Bank, which is involved in the implementation of the transfer operation to the beneficiary - advising bank.
Letters, and depending on whether they involve changes in its content or cancellation, are irrevocable and revocable.Accordingly, revocable can be changed even in the absence of notification of the beneficiary.In contrast, this is an irrevocable commitment that can not be changed and void if it has not received official consent of the parties.While executing transactions in such a way, it is assumed that any letter of credit is irrevocable initially if other conditions characterized his status as stipulated in its text.
calculations by means of checks, are such forms of non-cash payments, in which a check is meant prescribed form securities, which indicates the order of the drawer carry out an operation of transmitting a specific amount of the check holder.These payments are for the most part carried out entrepreneurs and private entrepreneurs, who are mostly the check holder, as well as individuals who are part of this procedure act as a drawer.
calculations using very common now plastic cards, provide that such a card is a legal payment instrument by which holders have the ability to perform calculations and obtain cash.Such operations include the existence of a single unified system, which make up the structure of the banks that issue plastic cards and the account of their owners.
considered to reflect the types of transactions carried out non-cash payments account.This account is part of the established form of accounting.
