Any organization cannot fully work without having bank accounts, therefore, when opening a legal entity, many organizational issues arise, as well as questions on the conduct of a banking commission. Each bank has developed its own tariff scale for paying for services, but they all charge a commission for opening and maintaining accounts of legal entities, as well as for some additional services.
Instructions
Step 1
The easiest way is to immediately connect the client-bank when opening bank accounts, since in this way the accrued commission for banking services will be immediately visible. Bank services can be in a fixed amount, or they can be calculated as a certain percentage of the amount transferred to the account of another organization or from the amount withdrawn from the current account through the cashier.
Step 2
When you receive a sum of money from a checkbook for business expenses, travel expenses or payment of wages to your employees through the cashier, the balance on the current account is reduced not only by the amount withdrawn, but also by a percentage of the amount, which may vary depending on the amount of the amount.
Step 3
To post a bank commission on accounting, first add it. If, for example, this commission is a payment for opening an account, then post it as a service of third-party organizations "Debit account No. 91 - Credit account No. 76". After that, pay for the services by making the posting "Debit of account No. 76 - Credit of account No. 51".
Step 4
If the bank does not charge a commission on each payment order in case of transferring funds, but provides the total amount for payment in one day, then reflect this amount by posting "Debit 72 - Credit 33". In this way, the accrual was made, do not forget to indicate the name of the bank and the basis for the accrual, then write off the same amount by posting "Debit 33 - Credit 10".
Step 5
Many organizations transfer wages to their employees on plastic cards. For this purpose, an agreement is concluded between the organization and the bank for servicing the project and employee accounts. The agreement provides for the payment of a commission not only for the production of plastic cards and maintenance of accounts, but also for the transfer of funds to card accounts.
Step 6
The bank's commission for transferring funds to accounts is carried out when calculating the tax base, but the commission for the production of cards is not counted as expenses of the organization, since this service is not included in the list of banking operations according to the law. However, under a simplified taxation system, an organization can include the costs of issuing plastic cards of employees in its costs, since the regulation does not provide that only the costs of paying for banking operations need to be taken into account.
