Current account is a non-cash storage in the form of free cash in rubles.It opens to a legal entity, in some cases the individual entrepreneur in a credit institution and is used for calculations with various counterparties.For operations in foreign currency units, there are foreign currency accounts.And individuals above type does not open.Instead, there are current or personal accounts.
In accounting organization of each checking account has a separate analytical reflected in the account number 51 ("Settlement accounts").This takes into account the flow of funds transactions, such as payments to personnel, on taxes, suppliers and others. (Debit).Loan, in contrast, displays the arrival of ruble payments for various reasons (for delivered products and others.).
bank account opened with the whole set of documents, including for Russian organizations should be noted:
- application;
- a copy of the document confirming registration with the tax authorities;
- registration certificate from the funds (budgetary);
- a card with samples of signatures of those who can access the funds in the account and the sample print of the organization;
- copies of constituent documents, including articles of association, articles of incorporation, certificate of registration, certified by a notary.
credit organization shall review the submitted documents and, if they meet the requirements, draws up a contract for cash management services, which indicates the current account, which is composed of (currently) twenty digits.The company, which opened it shall within ten days notify the event to the tax authorities.At the same timing information is provided to close the account.The number of banks on the balance on the current account of the company (quarterly average, average, or Minimum) interest may be charged on the basis of a special agreement to the contract.
accounts are opened free of charge, but in the future may be charged for maintenance, for payments in the system of remote access for the reception / withdrawal of cash, for the issuance of a checkbook, for certification of certain documents, and so on. Prices may vary notOnly in different banks, but even in some branches if they are located in different cities.
Current Account Bank as an organization different from the same company account Opening and encoding: it starts at 303 or 301, but as well as the payment details of the organization, contains 20 figures (according to the current legislation).If the first digits of the bank account - 301, it is a so-called "correspondent" by a particular credit institution to a higher financial bodies - the Central Bank - and its structures in a particular city, region, district, and others.
order notconfuse the current account of the company and the bank, you need to remember that the props for the company starts at the number "4".
