Settlements between enterprises are carried out through a non-cash transfer of funds between bank accounts. The primary accounting document for the accounting of settlement accounts in this case is a bank statement, which is transmitted to the company with a certain regularity. All actions in this case are reflected using account 51 "Current account".
It is necessary
bank statement
Instructions
Step 1
Receive a bank account statement. Divide all operations into incoming and outgoing. Collect primary documentation that confirms the performance of certain financial transactions reflected in the statement.
Step 2
Reflect the receipt of funds to the settlement account of the enterprise on the debit of account 51. If there is revenue from the sale of goods, works or services, then this account will be in correspondence with account 90 "Sales". When selling fixed assets, accruing interest on keeping money in the current account, a loan is opened on account 91.1 "Other income". Reflect the transfer of insurance premiums reimbursement, repayment of receivables, as well as payment of fines and penalties by counterparty enterprises on account 76 "Settlements with different debtors and creditors". Formalize deferred income on the credit of account 98. Reflect the funds of targeted financing on account 86. If the funds for reimbursement for the overpayment to the budget have come, open a credit on account 68 "Calculations of taxes and fees"
Step 3
Post the outflow of funds from the current account to the credit of account 51. If funds were withdrawn from the current account to replenish the cash desk, then open account 50 “Cashier” by debit. When transferring money to checkbooks and letters of credit accounts, account 55 "Special accounts in banks" is used.
Step 4
If the funds were spent on payment for goods, services and works, issuance of advances or withdrawn by the bank for settlement and cash services, then open a debit on account 60 "Settlements with suppliers and contractors". Reflect the payment of taxes on account 68, and the repayment of loans on the debit of account 66 or 67. If in the course of the activity it was necessary to return the previously received advance from the counterparty, then on the debit account 62 “Settlements with buyers and customers.
