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Cashless payment is one of the most convenient payment options; This is their high speed and the almost complete absence of regulatory restrictions in making payments.

Therefore, many companies choose non-cash payments for their purposes, minimizing cash handling.

Moreover, payments through credit organizations are a cheaper option compared to payments through banknotes and coins.

What is non-cash payment?

First of all, this payment format is available to everyone - legal entities, entrepreneurs and ordinary citizens. Non-cash payments are made only through banking and other credit structures that are authorized to carry out banking operations.

In general, non-cash payments are settlements that are realized through the movement of funds through accounts belonging to participants in such settlements.

In fact, funds are debited and credited electronically. At the end of the working day, the account owner is provided with an account statement, which reflects the balance at the beginning and end of the day, as well as all incoming and outgoing transactions. This allows you to control cash flows.

Non-cash payments are regulated in the Russian Federation two main regulations:

• The Civil Code of the Russian Federation - its Chapter 46 “Calculations” sets out the basic provisions on all permitted forms of non-cash circulation;
• Regulations on the rules for transferring funds No. 383-P, which was approved on June 19, 2012. Bank of Russia. This document provides a more detailed description of non-cash forms of payment, as well as requirements for payment documents. This Regulation does not contradict the norms of civil law.

In addition, there is another regulatory act that was approved by the Bank of Russia - the Regulation on the issuance of payment cards dated December 24, 2004. No. 266-P. This document reveals the procedure for acquiring – payments using payment cards for goods and services. Acquiring is a unique form of non-cash payments, which is available primarily to ordinary citizens.

On the basis of these three documents, non-cash circulation is organized and controlled, which is increasingly replacing cash circulation. And there are reasons for this:

• settlements through bank accounts rarely depend on the time of the transaction (i.e., time of day) and geography;
• non-cash payments are much cheaper to service than cash payments;
• in addition, for organizations it is more preferable to make payments through, since such payments have much fewer requirements for registration, organization and accounting than for cash transactions. Therefore, many start-up companies, in order to save money and protect themselves from fines for errors in compliance and in application or non-use, are switching to non-cash payments. Large, experienced companies are also striving for this.

As for ordinary citizens, for them, non-cash payments are convenient, since it is enough to have a payment card to make a payment, and beneficial, because when paying with a card, fees for settlement services are often not charged.

But the state also benefits from the growth of non-cash payments; in particular, the circulation of the money supply is controlled, and a decrease in the amount of cash in circulation reduces the level of inflation.

Kinds. Their advantages and disadvantages

In legal nature there is several forms, in which non-cash payments are carried out.

Molds and tools

In accordance with Bank of the Russian Federation Regulation No. 383-P, these forms include:

• Settlements using a payment order. In this case, a document is drawn up that contains an instruction to the bank, at the expense of the payer’s funds, to transfer the amount specified in the payment document. The transfer is carried out within the time frame and to the person specified in the order. This translation option is considered one of the simplest and most traditional. Valid for 10 days, which does not include the day the document was drawn up. This payment format is available even to an ordinary citizen who does not have a current account. The inconvenience of settlements through payment orders is that if an error is made in the document during execution, it can cause a significant delay in payment or its sending to the wrong recipient of funds;
• Payments via letter of credit. In fact, this is a special account that is used only for settlements on transactions that require the intermediation of the bank. In other words, a letter of credit is an order from the payer to the bank to transfer funds to the recipient only if the latter complies with special conditions, for example, delivery of goods, provision of documents and other conditions. The effect of a letter of credit can be described in simple terms as follows: the buyer opens a letter of credit in his bank and transfers there the cost of his purchase, but the supplier will be able to receive these funds provided that the goods are delivered and the accompanying documents are transferred to the bank where the letter of credit was opened. And then the bank transfers funds. The convenience of this form of payment lies in the security of the transaction. But the disadvantage of a letter of credit is its high cost, its isolation from the bank account agreement (the letter of credit is opened separately), the participation of several parties in the transfer of funds: the buyer and the supplier, the issuing bank (it opens the letter of credit) and the executing bank (it executes the letter of credit) . By the way, often one bank can be both the executor and the issuer;
• Settlements through collection orders or collection. Their specificity is that such calculations are possible only if the claimant (recipient) has the rights to make claims against the debtor’s (payer) account. These rights may be provided for by law or by an agreement concluded between the account holder (debtor) and the bank. Collection is inherently demanding. Those. In order to collect the required amount, the recipient of the funds must provide the bank holding the payer's account with the necessary information about the debtor and his obligation. Also, the collection order is not inherently of a notification nature. The debtor often finds out about the write-off only after the money has been withdrawn from him. And this can make it difficult for the debtor to carry out other banking operations due to a lack of funds in the account;
• Payments through checkbooks. This option can be conditionally called cash-non-cash, since it involves debiting funds from the drawer’s account to the check holder’s account or issuing cash to him. Moreover, settlement of checks is carried out only on the condition that the drawer has a sufficient amount of money in his account and after confirming the identity of the bearer of the check and the authenticity of the check itself;
• Payments in the form of direct debit. In this case, the transfer of money is made at the request of the recipient. To perform this transfer, the operator who will perform the settlement operation must have an agreement with the payer and his acceptance (consent) to carry out such an operation. Such calculations are carried out within the framework of the national payment system of Russia and in the presence of a payment card. The cardholder's acceptance of the debiting of funds from the card must be enshrined in an agreement or other document that supplements the agreement;
• Payments in the form of electronic money transfer. As part of this type of non-cash payments, an individual (citizen) provides the operator with funds for conducting transactions, both from his personal bank account or without it, and from the accounts of organizations and entrepreneurs that provide funds in favor of this citizen. But this is only possible if the agreement between the individual and the operator provides for such a right. As for entrepreneurs and organizations, they can only use funds from their bank accounts.
  The last two types of non-cash payments are regulated by the law “On the National Payment System” dated June 27, 2011. No. 161-FZ.

The advantages of non-cash payments are described in the following video:

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Principles of non-cash payments

Cashless payment system based on the following principles:

Based on these principles, not only the construction of a non-cash payment system is carried out, but also their implementation.

Order of conduct

Any non-cash payments are carried out only if you have an account opened under a bank account agreement. However, the current legislation of the Russian Federation provides for the possibility of conducting non-cash transactions without the payer opening a current account. But this is only possible when making payments by ordinary citizens whose transfers of funds are not related to business activities.

To conduct non-cash payments, an account can be opened either in a bank or in another credit institution that has a license from the Bank of Russia to carry out such operations.

To make non-cash transfers payers can open:

All these accounts can be opened in rubles and in foreign currencies.

Accounting Rules

To record non-cash transactions, organizations use account 51 “Current accounts”, where analytics are built for each current account opened by the organization. All transactions are reflected on the basis, for example, on the basis of payment orders, collection orders, etc. And to reflect transactions on special accounts, organizations use account 55 “Special bank accounts” with analytics on letters of credit, deposits, check books, and other similar forms of non-cash payments.

Entrepreneurs do not use it, but they record income and expense transactions on a bank account in their books of income and expenses. And based on the register data, the calculation is carried out. They also use payment orders or collection orders, memorial orders, etc. as confirmation of non-cash transactions.

As for ordinary citizens, they can receive statements from their accounts to control their funds.

Responsibility for violation of settlement relations

Punishment for such violations is provided for in Chapter 15 of the Code of Administrative Offenses of the Russian Federation. Moreover, both account holders and credit institutions are punished.

For example:

• In case of violation of work with a special account, payment agents may be charged from 40 to 50 thousand rubles;
• if the bank violated the deadline for transferring funds to the budget from the taxpayer’s account, then up to 5 thousand rubles will be collected from the bank official.

The history of occurrence and basic principles of these types of calculations are described in the following video lecture:

Contract No. ___/13

city___________ "___" __________ 2013

Limited Liability Company "StroyStimul", hereinafter referred to as the "Contractor", represented by General Director Parshikov E.A., acting on the basis of the Charter, on the one hand, and citizens___ __________________________________________, hereinafter referred to as___ "Customer", on the other hand, jointly referred to as the “Parties”, have entered into this Agreement (hereinafter referred to as the Agreement) as follows.

1. The Subject of the Agreement

1.1. The Customer instructs, and the Contractor undertakes, the execution of construction and installation work in accordance with the local estimate (Appendix No. 1) in an apartment with building number ___, located at the address: _______________________________________________________________________________________ (hereinafter referred to as the Facility).

2. Cost, procedure for payment and acceptance of work under the contract

2.1. The cost of work under this Agreement is determined on the basis of an estimate (Appendix No. 1), which at the time of signing this Agreement is _________ (_______________________________________ rubles __ kopecks), including VAT - 18%.

2.2. Payment under the agreement is made in the following order:

Within 3 days from the date of signing this Agreement, the Customer shall
advance payment in the amount of 75 percent of the total cost of work, which is _________ (__________________________________________ rub. __ kopecks), including VAT - 18%.

After complete completion of the work, no later than 3 days after the Customer signs the work acceptance certificate (f.KS-2, KS-3), the Contractor is paid the amount of this Agreement minus the advance payment.

Acceptance of work by the Customer is carried out within 3 days from the date of receipt of the work acceptance certificate from the Contractor (form KS-2, KS-3). Within the specified period, the Customer is obliged to sign an acceptance certificate for the work performed or send the Contractor a reasoned refusal to accept the work. If the Customer refuses to accept the work by the Parties, a bilateral act is drawn up within 3 working days from the date the Contractor receives a reasoned refusal. If the Customer does not sign the acceptance certificate for the work performed within 3 days and does not provide the Contractor with a reasoned refusal, the work is considered accepted and subject to payment.

2.3. If the Contractor, after payment by the Customer of the advance payment, does not begin to perform work under this Agreement within more than 7 working days, then the Customer has the right to terminate this Agreement and demand the return of the advance payment. The Contractor shall return the advance payment within no more than 5 banking days from the date of receipt of the Customer’s written request.

2.4. The conditions and procedure for making changes to the cost of work are specified in section 5.

3. Time frame for completing the work

3.1. The deadlines for completing apartment renovation work are established by the Parties:

from “___” ___________ 2013 to “___” ___________ 2013.

4 . Duties of the parties

4.1. The contractor is obliged:

4.1.1. Complete the work in the amount and within the time frame stipulated by the Contract, and hand over the object to the Customer as specified in clause 3.1. Contract term.

4.1.2. Ensure that work is carried out in accordance with the project, building codes and regulations and instructions of the Customer and the quality of work is performed in accordance with design documentation and current standards.

4.1.3. Ensure that the necessary safety and environmental protection measures are taken during the work.

4.1.4. Agree with the organization carrying out the construction of the house the procedure for conducting work and ensure its compliance.

4.1.5. Ensure cleaning of the work site and the immediate area adjacent to it.

4.1.6. Remove, within 5 days from the date of signing the act of acceptance of the Object, outside the work site, equipment, inventory, tools, other property, as well as construction waste belonging to the Contractor.

4.1.7. Fulfill your obligations provided for in other articles of the Agreement.

4.2. The customer is obliged:

4.2.1. Transfer the apartment to the Contractor for the duration of the work.

4.2.2. Accept and pay for the Work in the manner prescribed by the Contract.

4.2.3. Fulfill your obligations provided for in other articles of the Agreement.

5. Amendments to the contract

The customer has the right to make changes to the scope of work that, in his opinion, are necessary. In this case, he is obliged to send a written order to the Contractor indicating:

• changes in the nature, quality or type of some specified work;

• performing certain additional work;

• increasing or decreasing the volume of some specified work;

• inclusion or exclusion of some type of work.

If such changes affect the cost or completion date of the work, the Contractor will begin to perform them only after signing an additional agreement, which becomes an integral part of this Agreement from the moment of its signing.

The contract price may be changed by mutual agreement of the Parties, which is confirmed by an additional agreement, which becomes an integral part of this Agreement from the moment of its signing.

6. Final provisions

6.1. Any agreement between the Parties entailing new obligations not provided for in the Agreement is considered valid if it is confirmed by the Parties in writing in the form of an additional agreement or protocol, which are integral parts of the Agreement.

6.2. The Parties stipulate that all possible claims under the Agreement must be considered by the Parties within 5 (Five) days from the date of receipt of the claim.

6.3. Disputes that may arise during the execution of the Agreement will be resolved by the Parties through negotiations. If a solution is not reached, these disputes must be resolved in court.

6.4. The Agreement is drawn up in two copies having equal legal force, one copy for each of the Parties.

7. Addresses and bank details of the parties

Non-cash payments are a special type of payments that do not use cash. All payments are made by transferring funds from account to account in credit institutions or, for example, by offsetting mutual claims. Initially, they were introduced to facilitate and accelerate capital turnover, as well as to reduce the amount of cash. The circulation costs associated with cash also decreased. Government institutions also promote non-cash payments for the reasons listed above (increasing the speed of cash turnover plus saving on their maintenance).

Cashless payments and payments

The very first non-cash settlements and payments were settlements and payments using checks and bills. Afterwards, clearing houses were introduced - organizations that carry out transactions between different banks. Then, in most developed countries, giro payments spread as a subtype of non-cash payments (through giro banks, commercial banks, savings banks).

Non-cash payment transactions are the main type of banking operations. There are collection, transfer, and letter of credit operations.

Non-cash payments and payments are regulated by law. In Russia, this is the Civil Code of the Russian Federation (from Article 861 to Article 885), the Federal Law “On the Central Bank of the Russian Federation”. The federal law “On Banks and Banking Activities” and other regulations also apply.

What is cashless payment?

A non-cash payment is considered to be a settlement using non-cash money circulation (in non-cash form - that is, in the form of an entry on the corresponding account). Non-cash payment is carried out according to several principles:

• in the legal field,
• on bank accounts,
• in accordance with liquidity at the level of uninterrupted payments,
• voluntarily (with the consent of the payer),
• at a certain time,
• with control over the correctness of calculations according to the order in which they are performed,
• on contractual terms.

The full definition and all conditions for making such payments are indicated in the current Regulations on non-cash payments (approved by the Central Bank of the Russian Federation).

Types of non-cash payments

Initially, non-cash payments were made in the form of bills or checks. Today they apply

• payment orders and order requirements,
• checks, letters of credit,
• collection orders,
• electronic payments.

A detailed list of settlements (payments) is indicated in the corresponding document of the Bank of Russia dated June 19, 2012. Regulation No. 383-P “On the rules for transferring funds” specifies all types of non-cash payments, except the last one (electronic), however, the Federal Law of June 27, 2011 No. 161, as amended on July 23, 2013, also applies - “On National payment system." According to this document, electronic payments (using electronic money) have also become a form of non-cash payments.

Refund of non-cash payment

By law, it is permissible for clients served by a bank to revoke their payment documents. However, in practice, returning a non-cash payment entails a whole series of procedures.

1. If the money was transferred incorrectly, the operation was carried out and the funds were credited, the return of money via non-cash payment is made in court. At the same time, it is important to prove that no services were provided (when funds were credited to the company’s account).
2. If a return is required by a store customer returning an item, then several options are possible: transfer of the required amount by the seller to the buyer by non-cash method (for example, return transfer to a card) or in cash.

Attention. Often, companies operating in the trade sector enter into an agreement with the bank that services the terminals about the possibility of returning funds for non-cash payments.

From the client in whose favor a refund is to be made, a current account number, bank name and correspondent account number, INN and BIC of the recipient, and his full name are usually required.

Payment by bank transfer

Payment by bank transfer can be made in several ways: using

• payment order or demand,
• letter of credit,
• collection order,
• check (checkbook).

Payment by bank transfer is carried out in the form of a transfer of funds from the sender’s account to the recipient’s account, which can be in this or another bank. At the same time, a payment order is the most frequently used form of payment.

A payment request means a request from the recipient to the payer to pay a certain amount. Used for the convenience of non-cash payment for goods and services. The payer must provide acceptance (agree to pay the amount) or refuse - then the claim is returned without fulfillment.

Collection orders are issued by government agencies based on a court decision.

A letter of credit is an obligation to make a payment upon presentation by the recipient of certain documents (acts, delivery documents).

Accepting non-cash payments

Non-cash payments are accepted in several ways: either by crediting to the organization’s account through a bank, or through a terminal (cash register, bank pinpad). In addition, today organizations are trying to automate the transfer of funds as much as possible in order to eliminate errors and the “human factor”. The commission for non-cash payments, in contrast to payment systems that charge up to 5%, is 0%. To accept non-cash payments, organizations solve several problems:

Preparation of invoices and contracts (optional),

Control of funds transfer,

Preparation of closing documents.

To accept payments, you need the organization's INN, current account number, BIC of the servicing payer bank, legal and postal address.

Problems of non-cash payments

The main problems of non-cash payments are:

• the difficulty of establishing a settlement and payment system,
• risks arising in connection with payments,
• the presence of non-payments (their changes affect the budget deficit),
• speed of payments (including taking into account failures and delays, errors made by both senders and recipients of funds, and the payment centers themselves),
• priority of payments and its regulation, causing damage to other creditors,
• insufficient development of the regulatory framework for making non-cash payments (for bills of exchange and letters of credit).

In addition, enterprises are responsible for compliance with loan agreements, as well as established payment discipline. If an organization does not fulfill its payment obligations, it may be declared insolvent.

Accounting for non-cash payments

When making payments between organizations in the form of non-cash payments (by transferring from account to account), there is a need to account for non-cash payments using special payment documents. They are the basis for calculation and can be issued in the form of an order:

• payer (this can be either a client or the bank itself),
• recipient of funds, or claimant.

Enterprises themselves determine the appropriate forms of documents for recording non-cash payments; only the presence of details is required -

• name of the enterprise,
• document number,
• name of the paying bank, MFO, RCC, current account number,
• name of the recipient, recipient bank, its details.

Accounting for such transactions is carried out using account 51 “Current accounts” (both receipts on debit and disposals on this account).

The basis or primary document for accounting is a bank statement or payment order. This is true for different types of payments:

• receipt of money in payment for services or goods,
• depositing cash into a current account,
• receiving advance funds,
• receipt of the authorized capital,
• payment of bills from suppliers, contractors,

transfers to the budget of mandatory payments, contributions to the Pension Fund and other organizations (FSS, FFOMS, TFOMS).