Any enterprise, regardless of the type of activity and tax regime, uses the services of banks and, of course, pays a certain commission for banking services. Despite the fact that these procedures have become commonplace for a long time, many accountants sometimes have difficulties with reflecting bank expenses in accounting and tax accounting.
Instructions
Step 1
Read clauses 4 and 11 of PBU 10/99 "Organization's expenses". This document indicates that the costs of banking services must be attributed in accounting to other expenses of the company. According to clause 18 of PBU 10/99, the recognition of these costs for the bank must be attributed to the reporting period when the services were provided, and not to the date of actual payment. The exception is small businesses that use the cash method for bookkeeping. In this case, bank charges are recognized at the date of actual payment.
Step 2
Draw up and sign an agreement with the bank for servicing a bank account, deposit, loan or other type of relationship. Moreover, the agreement must indicate the amount of commission for various transactions provided for by banking services.
Step 3
Reflect the bank's expenses on the date of their recognition by opening a debit on account 91.2 "Other expenses" and a credit on account 76 "Settlements with various creditors and debtors" or account 60 "Settlements with contractors and suppliers". After the bank's commission is actually paid, it is necessary to write off these expenses from the debit of account 76 or 60 to the credit of account 51 "Current accounts".
Step 4
If the company has incurred expenses for the bank, which are associated with the acquisition of software for working with the Bank-Client, then reflect such costs on the debit of account 97 "Deferred expenses" and credit account 76 or 60. Next, it is necessary to write off monthly expenses for operating the application equal to shares to the debit of the account 91.2. The number of debits depends on the term of the agreement on servicing the Bank-Client.
Step 5
Consider bank expenses in tax accounting, depending on the adopted taxation system. If a common system is used, then the bank's commission can be attributed to other or unrealized expenses. Under the simplified tax system, the tax base is not reduced by the amount of expenses for the bank, with the exception of the taxation object “income minus expenses”. With UTII, bank expenses do not affect tax accounting at all.
