Legal entities carrying out commercial activities on the territory of Russia must have current accounts. Bank accounts are required to carry out non-cash payments with suppliers and customers. The heads of organizations must submit to the bank the proceeds received in cash, as well as other income, if the limit does not allow keeping money in the cash register. Also, counterparties can transfer funds to the organization's current account.
Instructions
Step 1
If you are the head of an organization and want to deposit a certain amount of money into a current account, you must first of all justify their appearance. Let's say the money is received as a result of the sale of goods. In this case, income will be revenue. This is the reason you need to declare to the bank teller, who will issue a receipt. If funds are received from an accountable person, this should be recorded on the receipt. Based on the completed document, the accountant will have to make entries in the accounting. All cash flows on the current account must be documented, that is, using an extract and attached supporting documents (payment order, receipt, order, etc.).
Step 2
If the counterparty wants to deposit funds into your account, issue an invoice for payment. In it, indicate all bank and other details (name and location of the bank, organization name, BIC, correspondent and current account, TIN and KPP), as well as the basis of payment. This document is optional, the buyer can deposit money under a contract or invoice.
Step 3
Some organizations have multiple checking accounts with different banks. It is allowed to transfer money from one account to another. Let's say you decide to close one account, but there is a certain amount of money on it. In this case, you need to contact the bank branch with a payment order. In the document, the purpose of payment should be as follows: “Transfer of own funds. Price without VAT.
Step 4
If the founder wishes to deposit funds to the organization's current account free of charge, he must draw up an agreement. If this is material assistance provided in the form of a loan, the operation is also drawn up in the form of an agreement.
