All businesses are faced with the need for banking services, which is not complete without charging a certain amount of commission. These costs have become commonplace for a long time, but for many accountants they remain a headache, since their accounting is quite specific.
Instructions
Step 1
Consider in accounting the expenses related to the bank's commission to other expenses of the company. This rule is specified in clauses 4 and 11 of PBU 10/99 "Organization's expenses". According to clause 18 of PBU 10/99, these costs are recognized on the date of the provision of banking services, and not on the date of the actual transfer of payment. However, in the case of small businesses, in which accounting is carried out on a cash basis, the bank's commission can be recognized only upon payment.
Step 2
Cooperate with the bank only on the basis of an appropriate agreement. This document must clearly describe all operations and other cases for which the commission will be charged, and also indicate its size. The amount of the commission can be expressed as a certain amount or as a percentage of a transaction or payment carried out with the help of a bank.
Step 3
Reflect the bank's commission on the fact of its accrual in accounting. To do this, you need to open a loan on account 76 "Settlements with different creditors and debtors" in correspondence with account 91.2 "Other expenses". Also, depending on the operation for which the commission was charged, a loan may be opened on account 60 “Settlements with contractors and suppliers”.
Step 4
Pay the bank's commission, and then write it off by transferring the debit from account 76 to the credit of account 51 "Current accounts". If the bank's commission is related to operations carried out through the Client-Bank system, then in some cases they can be debited to account 97 "Deferred expenses".
Step 5
Consider the bank's commission in tax accounting, referring it to unrealized or other expenses of the enterprise, and thereby reduce the taxable base. The exception is the taxation system of the USN with the object "income" and the accrual of UTII. In these cases, the bank commission does not affect the data entered in the tax return and the calculation of taxes.
