Any economic activity is impossible without the organization of financial flows.Funds involved in all the processes occurring in the enterprises any form of ownership.Buying working capital, investment in fixed assets, payments to the budgets of different levels, the founders, employees of the company - all production and administrative actions are performed with the help of money, and in order of their receipt.
Ways of payment
In practice, there are two main types of payments - cash and cashless.Cash is usually used in small amounts of cash flow - a lump-sum payments can be made through the cashier of the company.For small businesses with a small turnover and modest incomes, the use of cash is the best option.Large companies increasingly are adopting cashless system;as shown by the results of its use, it is much more efficient, faster and cheaper than working with large amounts of cash.Therefore, to date, 98% all payments made through the banking system, non-cash basis.
reflection of non-cash accounting
For the analysis, planning, accounting, handling clearing company opens synthetic balance sheet accounting by 51. He is active, which means the reflection of incoming funds on the debit side, the flow of financial resources - on the loan.51 account is created for the account of the mobile from the company's assets - bank deposits.In the balance sheet is reflected in summary form, the balance (surplus) is determined daily for operative disposition finances.Analytical records are maintained for each item of income and expenditure separately.The organization can simultaneously open the required number of accounts in one or more credit institutions.Irrespective of their number, all the information on the movement of non-cash payment is summed up and carried out at the expense of 51.The balance (balance) is formed according to the formula: balance at the beginning + turnover on debit accounts - credit turnover.The result is the sum of available (currently) funds.It belongs to the 51 account in an initial debit balance for the next period.
Forms cashless payments
all payment and settlement operations are carried out by the bank, with which the Organization has entered into a contract for maintenance of the account.The grounds for removal of the transactions or transfers of funds is a written notice to the owner, which can be verified by bank employees on compliance with legislation and standardized forms.Form of cashless settlement organization, the owner chooses their own funds, based on the commitments of specific counterparties.The most common enterprise-payer with an appropriate document gives the bank an order for withdrawal (cancellation, transfer) of non-cash funds from the account in favor of the said company.Less commonly used unconditional write-off, which does not require confirmation from the owner of the assets.Cash withdrawal is made for your own needs with the help of the organization of checks.The owners of bank accounts receive the required limit checks on the application.The completed and certified by the appropriate signatures and seals sheets checkbook can also serve for the calculation of the enterprise-owner of the account with the organizations-contractors, suppliers, and so on. D. In this case, a check is issued to the organization or individual (its representative) and cashed upon presentation of it in the bankpayer.
Document the current account
51 account is based on the bank statement.To her compulsorily attached documents, which serve to order the movement of funds in a particular account of the enterprise.All write-off, transfers to the owner of the assets produced for the statement period, confirmed by an instance of the outgoing payment order or requirement.Check stub justifies withdrawals.Transfer of amounts received by the company owner (surrender of the proceeds in cash) fixed bank order.Funds received from customers and other debtors, as part of the contractual obligations, supported by a copy of the incoming payment order paying organization.All documents on the movement of non-cash money are made in strict accordance with standardized forms and requirements of the Bank, shall be signed by the authorized persons and the seal of the organization.
Debit Account Debit 51 reflects the cash flows.Enrolment takes place from the following sources:
- Cash enterprise (L 51, 50) - this entry is made for admission to the account of cash from the cash register.
- payments to contractors (L 51, 62/60/76) - the amount credited to the account of customers, other receivables from suppliers (back to advance, the overpaid funds, calculations of the claim).
- Loans, loans (R 51, R 66) - the operation is carried out in case of coming to the account of specific borrowings.
- In calculations with the shareholders, the owners (A 51, 75) - made the founders (as current or increase the authorized capital).
- calculations with the budget and off-budget organizations (D 51, 68, 69) - are the overpaid taxes, or the amount of social support (benefits, sick leave, and so on. D.).
turnover on the debit is summarized in the reporting time period and is a generalized indicator of receipt of funds to the account of the company.For the analysis of income from items used turnover balance sheet accounts or analysis.
Movement loan
Credit Account 51 is formed from the write-off of operations (expenses) non-cash assets of the company.Turnover on the loan shows the total amount of transfers, write-downs and withdrawals, laid on by 51. Transactions on the loan following:
- Cash withdrawal (L 50, K 51) - from the current account to withdraw funds received in cash businesses (cashing occursin a limited manner, with an indication of expenditure).Most often, organizations use the funds in the payment of wages or economic needs.
- Moving clearing (R 51/55, R 51) - This correspondence is held in the translation of the money to another account or to opening of special credits, intended for payments to contractors.
- Payments to suppliers, contractors and other creditors (D 60/62/76, 51 K) - enumeration of total assets from the current account to the counterparty (for goods and services, product returns, and so on. D.).
- calculations borrowing loans and credits (E 66, K 51) - are the percentages for the use of borrowed funds and repaid outstanding loans.
- meet its obligations to the budgets of different levels and extra-budgetary funds (R 68/69, R 51) -, depending on the tax or fund, in correspondence indicates the relevant sub-account.
- Wages (R 70, R 51) - List c / pl employees.
- Calculations with founders (R 75, R 51) - as a result of activities made payments to the founders.
