An acquiring agreement is concluded between the acquiring bank and an organization or entrepreneur who receives payment for their goods or services using bank cards.

Acquiring allows you to attract more customers by expanding payment methods and saves the organization’s resources, eliminating collection, worries about complying with the cash limit and ensuring the safety of funds.

Acquiring operations are applied:

• in online commerce when paying for goods through a website where the buyer enters his card details manually,
• in retail when paying through a POS terminal, which reads the buyer’s card data automatically.

Let's consider business transactions and acquiring transactions in both cases.

Payments with bank cards via the Internet

To accept payment from the buyer using plastic cards, the seller must be registered in the electronic payment system (Visa, MasterCard, etc.), have a personal code and an Internet acquiring agreement with the servicing bank. The acquiring bank transfers funds received as payments via bank cards to the account of the seller organization. Typically, the bank withholds a commission for acquiring transactions (clause 1 Art. 851 Civil Code of the Russian Federation) and then the seller organization receives into its account the buyers’ funds, reduced by the amount of the acquiring commission.

On the basis of this agreement, the bank transfers to the client organization's account the funds received as payments for goods sold (work, services). In this case, the bank may withhold a commission (clause 1 of Article 851 of the Civil Code of the Russian Federation).

From 07/01/2017, when paying with a plastic card, the seller organization is obliged to issue the buyer a cash receipt stamped using an online cash register.

Payments through the acquiring bank arrive at the organization's current account only the next day, so acquiring generates accounting entries using the account. 57 “Transfers in transit” (subaccount 57.03 “Sales by payment cards”). This is necessary to control the movement of payments and take into account the commission of the acquiring bank.

Postings:

• Dt 57.03 Kt 62.02 - prepayment for goods using a bank card is reflected - 1000 rubles (based on the payment register);
• Dt 51 Kt 57.03 - funds are credited to the bank account minus the commission of the acquiring bank - 900 rubles. (basis - bank statement);
• Dt 91.02 Kt 57.03 - reflects the cost of the acquiring commission withheld by the acquiring bank (based on a bank statement, bank tariffs).

Bank card payments in retail trade

Just as with payments in online trading, funds from the buyer will be credited to the organization’s bank account no earlier than the next day. Therefore, in retail trade, account is also used. 57 for accounting payments through a POS terminal.

Acquiring - accounting entries in retail:

• Dt 62.R Kt 90.01.1 - 162,500 rub. — retail revenue from the sale of goods is taken into account (based on cash register tape);
• Dt 57.03 Kt 62.R — 162,500 rub. — goods paid for by bank card (based on cash register tape, payment register);
• Dt 51 Kt 57.03 - 160,500 rub. — retail revenue, previously paid using bank cards, has been credited to the current account (based on bank statement, payment register);
• Dt 91.02 Kt 57.03 — 2000 rub. — the commission of the acquiring bank is reflected (based on a bank statement, bank tariffs).

Reflecting acquiring in accounting, accounting transactions must generate the receipt of funds from the buyer in full, despite the fact that less is received into the current account than the buyer actually paid.

The commission withheld by the acquiring bank from the funds received from the buyer should not reduce the revenue of the selling organization. Otherwise, the company will either have overestimated accounts receivable or underestimated revenue.

Accounting support for acquiring transactions when receiving payment by bank cards occurs in the following sequence:

1. Purchase of goods, settlements with suppliers.
2. Sale of goods or provision of services to individuals.
3. Accepting payments by plastic cards, making payments through a special POS terminal provided under an acquiring agreement.
4. Write-off of cost of goods sold.
5. The actual receipt of funds into the current account through the acquiring bank after processing incoming payments from the company's clients.

The peculiarity of acquiring operations is that, in fact, payment from buyers is transferred to the company’s current account after processing all bank card payments by the acquiring bank, with which a special agreement has been concluded.

The acquiring agreement stipulates:

1. Conditions for installing special equipment and its maintenance.
2. Payment for the bank's work: acquiring banks charge a commission for servicing the company and processing payments in the form of a certain percentage of the amount of transactions performed. The bank's commission for processing and processing incoming payments is included in the company's banking costs and is recorded in the account.
3. Deadline for crediting money to the client’s account, etc.
4. Payment systems available for processing by the acquiring bank. In accordance with changes in the legislation of the Russian Federation, trading companies with annual revenues of more than 40 million rubles are required to accept bank cards of the MIR payment system for payment. The exception is companies located in areas without mobile communications and the Internet.

Something to keep in mind! The terms of cooperation are formed separately for each trading company and may differ.

Although goods are sold to citizens as part of retail sales, they are not described on the basis of transactions for accounting for goods at retail in sales prices. Accounting for acquiring transactions is carried out on the account, to which a separate sub-account 57.03 is opened. It is active: debit displays customer purchases in correspondence with account 62, which takes into account settlements with the company’s customers; for a loan - the actual crediting of payments to the company's current account in correspondence with the account, the analysis of which is carried out separately for each current account.

In 1C, acquiring transactions are displayed on a separate tab in the retail sales report.

Basic accounting entries for acquiring transactions

Stages of sales in company accounting:

1. Dt62R Kt90.01 - the company’s revenue is displayed.
2. Dt90.03 Kt68.02 - calculation of VAT on sales.
3. Dt57.03 Kt62R - display of customer payments through the terminal.
4. Dt50.01 Kt62R - receiving payment in cash.
5. Dt51 Kt57.03 - crediting customer payments through the acquiring bank on the next business day (depending on the bank, there may be delays of up to 3-5 days).
6. Dt91.2 Kt51 - bank commission.

When carrying out retail trade, you do not need to use account 62:

1. Dt57 Kt90.01 - company revenue.
2. Dt90.03 Kt68.2 - calculation of VAT on sales payable.
3. Dt51 Kt57 - actual crediting of funds towards non-cash payment from buyers (in the bank statement the payer will be the acquiring bank).
4. Dt91.2 Kt51 - withholding a percentage of the acquiring bank for payment processing.

Something to keep in mind! Retail trade refers to the sale of goods or services to the end consumer; assets are not intended for further resale.

Case Study

Example 1

The Klaviatura store carries out retail trade and accepts bank cards for payment. According to the acquiring agreement with the bank, the commission for making payments is 2.4%. During the day, the company sold goods worth 50,766 rubles. 00 kop. (excluding VAT), and all sales were made using plastic cards through a POS terminal.

Accounting entries in store accounting:

• Dt57.03 Kt90.01: 50,766 rubles - the revenue of the “Keyboard” store is displayed;
• Dt51 Kt57.03: 49,547.62 rub. - payment from buyers has been credited to the bank account;
• Dt91.02 Kt57.03: 1,218.38 rub. - bank interest is taken into account.

Example 2

Limited Liability Company "Jupiter" provides cosmetic procedures, payment for which is accepted in cash or by bank card. The agreement with the acquiring bank provides for 3% of the amount of payments for processing and servicing. During the day, the company made sales of services for a total amount of 98 thousand rubles (including VAT 18% - 14,949.15 rubles), of which 3 sales for a total amount of 28 thousand rubles were made through the card terminal.

The accountant generated the following entries:

• Dt62 Kt90.01: 83,050.85 rub. - displays the company's revenue;
• Dt90.03 Kt68.02: 14,949.15 rub. - VAT has been accrued for payment to the tax authorities;
• Dt57.03 Kt62: 28 thousand rubles. - part of the payments for procedures were made by payment cards;
• Dt50.01 Kt62: 70 thousand rubles - receipt of cash payment for services rendered to individuals;
• Dt51 Kt57.03: 27,160 rub. - non-cash payments by customers with cards are credited to the bank account from the acquiring bank;
• Dt91.02 Kt57.03: 840 rubles - bank commission is included in other expenses.

Learning to enter acquiring transactions (1C: Accounting 8.3, edition 3.0)

2017-06-13T22:31:11+00:00

Today we will learn how to make payments from customers through payment cards (Visa, MasterCard and others).

In another way, such operations are also called acquiring:

Attention! If you do not have the “Payment by payment cards” item, then you need to go to the “Main” section, “Functionality” item and check the “Payment cards” checkbox on the “Bank and cash desk” tab.

In the journal that opens, click the “Create” button:

Naturally, our type of operation is “Retail Revenue”:

Fill in the date and the warehouse field (with the type manual point of sale):

Create a new payment type:

• Payment type: Payment card
• Name: for example, Visa
• Counterparty: our acquiring bank VTB
• Agreement: Acquiring Agreement (you can also specify the number and date)

Don’t forget to also indicate the percentage of the bank’s commission for acquiring services (1%).

It will turn out like this:

We will indicate the payment amount and post the document:

Let's look at the wiring (DtKt button):

That's right:

62.R(retail buyer) 90.01.1 (revenue) 100,000 (revenue reflected)

57.03 (translations on the way) 62.R(retail buyer) 100,000 (revenue in transit, expected transfer from the acquiring bank to our current account)

According to the statement dated January 2, the money (except for the commission) was transferred to our bank account.

To reflect the receipt of money, let’s go to the just created document “Payment by payment cards” and create on its basis “Receipt to the current account”:

Please note that the program automatically allocated the bank commission (in this case, 1,000 rubles):

And she attributed it to other expenses (account 91.02):

Let’s go through the document and look at the postings (DtKt button):

That's right:

51 (our current account) 57.03 (transfers in transit) 99,000 (payment minus commission credited to our account)

91.02 (other expenses) 57.03 (transfers in transit) 1,000 (acquiring fee costs)

By the way, if the proceeds were not retail (62.R), but a regular payment from the buyer (a specific counterparty) - we simply should have selected “Payment from the buyer” as the type of transaction and then everywhere instead of 62.R 62.01 would appear indicating the selected by us the buyer (counterparty).

That's all

By the way, for new lessons...

Sincerely, Vladimir Milkin(teacher

09.09.2014 print

This article discusses issues related to the regulatory regulation of acquiring operations, as well as their accounting and tax accounting and documentation.

Transactions related to payment with plastic cards have become everyday, as it is a convenient and safe tool. allows you to accept plastic cards from leading international payment systems for payment for goods and services. Therefore, more and more trade organizations are using this form of payment.

The advantages of acquiring operations are:

• minimizing risks for transactions involving cash (revenue from plastic cards is difficult to steal, and they will not give you counterfeit money);
• increasing the competitiveness of the organization and increasing turnover by attracting new clients - plastic card holders;
• Transactions with plastic cards are not subject to the cash payment limit.

Terminology

A modern accountant is faced with the task of competently processing both traditional cash transactions and transactions related to payments using plastic cards. However, in order to talk about acquiring, you must first understand the specific terms inherent in this operation. Let's look at the most important of them.

Acquiring is the activity of a credit institution, which includes settlements with trade (service) enterprises for transactions carried out using bank cards.

Payment card(bank) - a plastic card linked to one or more current (personal) bank accounts. Used to pay for goods (work, services), including via the Internet, as well as to withdraw cash.

Under electronic payment system refers to a set of specialized software that ensures transactions (transfers) of funds from a consumer to a supplier of goods, where the seller has his own account (the most common types of payment systems: Visa and MasterCard).

Acquiring bank- a credit organization that carries out settlements with trading organizations for transactions made using payment cards and (or) issues cash to payment card holders who are not clients of the specified credit organization. An acquiring bank is necessary to carry out financial transactions by interacting with payment systems.

POS terminal is an electronic software and hardware device for accepting payments by plastic cards; it can accept cards with a chip module, magnetic stripe and contactless cards, as well as other devices with a contactless interface. Also, a POS terminal often means the entire software and hardware complex that is installed at the cashier’s workplace.

Today, many banks provide a similar service; you just need to choose the bank whose conditions are favorable. The bank will charge a commission for its service, and each bank has a different percentage. The bank provides all necessary equipment and trains employees.

When using the acquiring service, you must have a current account with a bank. Many people do not have a current account - in this case, you should choose a suitable bank in which you need to conclude an acquiring agreement. A simple definition of the principle of operation using acquiring - through special equipment, the organization withdraws the amount for the purchase from the buyer’s plastic card, and then the acquiring bank transfers it to the organization’s current account, deducting a commission from the amount for its service.

What should you pay attention to in regulatory documents?

Currently, the transfer of funds is regulated by Federal Law dated June 27, 2011 No. 161-FZ “On the National Payment System”. The transfer of funds is carried out within no more than three working days starting from the day the funds are written off from the payer’s bank account (Clause 5 of Article 5 of Law No. 161-FZ).

If funds arrive in the organization’s current account for more than one day, then in accounting, to control the movement of money, account 57 “Transfers in transit” (subaccount 57-3 “Sales by payment cards”) is used in accordance with the Instructions for using the accounting chart of accounts accounting (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n). Settlements with the acquiring bank can also be accounted for on account 76 “Settlements with various debtors and creditors.”

Revenue from the sale of goods is income from ordinary activities of a trading organization and is recognized on the date of transfer of goods to the buyer, regardless of the date and procedure for payment for the goods (). The actual cost of goods sold is recognized as expenses for ordinary activities and is debited from account 41 “Goods” to the debit of account 90 sub-account “Cost of sales” (clauses 5, 7, 9, 10 PBU 10/99 “Organizational expenses” (hereinafter - )) .

It is important to know

A cash receipt order for the amount of proceeds by bank transfer is not issued.

Expenses for paying for the services of an acquiring bank that carries out settlements on transactions using payment cards are taken into account as part of other expenses and are reflected in account 91 sub-account “Other expenses” on the date of crediting the proceeds to the organization’s current account (clause 11, 14.1 of PBU 10/99 ). The proceeds from the sale of goods using bank cards are credited to the organization's current account, as a rule, minus the bank's remuneration.

Retail trade organizations have the right to account for the goods they purchase and sell at the cost of their acquisition or at sales prices, with separate consideration of markups (discounts) ().

The selected options for accounting for goods must be fixed in the accounting policy.

Accounting

First, let’s establish the sequence of performing acquiring operations:

• the cashier activates the buyer’s card using the terminal, information about the card is instantly transmitted to the processing center;
• after checking the current account balance, a slip is printed in two copies, in which both the buyer and the seller must sign;
• a copy of the slip signed by the seller is given to the buyer. The second copy (with the buyer’s signature) remains with the seller. The seller must check the sample signature presented on the card with the signature on the slip;
• The seller is obliged to use a cash register for such transactions and issue a cash receipt to the buyer.

Payments made by payment cards are entered into a separate section of the cash register and are reflected separately in the Z-report as the amount of non-cash revenue. At the same time, in the cash register, the form in column 12 reflects the number of plastic cards used to make payments, and in column 13 the amount received when paying with these cards is indicated. Information from the cashier's journal about the amount of revenue received both in cash and through plastic cards is transferred to the cashier-operator's certificate report ().

note

Services of the acquiring bank for settlements are not subject to VAT (). Consequently, the cost of bank services does not include “input” VAT.

The scheme for documenting acquiring operations looks like this:

• At the end of the working day, acquiring obliges the organization to report to the bank for each transaction carried out using plastic cards. For this purpose, an electronic journal generated by the POS terminal is sent to the bank;
• the bank verifies the documents submitted to it;
• the bank transfers funds paid by payment cards to the trading company.

An acquiring agreement, as a rule, implies that the bank transfers the funds due to it to the organization’s current account, minus its remuneration.

However, the organization acts as a seller and is obliged to reflect the revenue in full, including the agreed remuneration to the bank. In this case, the bank commission in both accounting and tax accounting is reflected as “other expenses” using account 91 “Other expenses”. Organizations using the simplified tax system (with the object of taxation being income reduced by the amount of expenses) can also include bank services in expenses.

There are two main options for recording such transactions in accounting:

• the transfer of funds is carried out by the bank on the day of payment by plastic cards (see example 1);
• The transfer of funds by the bank does not occur on the day the card payment is made (see example 2).

Example 1

On September 13, 2014, using bank cards through the electronic payment system, Ritm LLC received payment from buyers for goods in the amount of 46,830 rubles (including 18% VAT - 7,143.56 rubles). An acquiring agreement has been concluded with the servicing bank, on the basis of which the amount of proceeds for the goods sold is transferred to the organization's current account, minus remuneration. The remuneration amount is 1.2 percent of the amount of revenue received. The transfer of funds is carried out by the bank on the day of payment by plastic cards.

The following entries will be made in the accounting LLC "Rhythm":

- 46,830 rub. - revenue from the provision of services using plastic cards in payments is reflected;

- 7143.56 rub. (RUB 46,830 x 18/118) - VAT is charged on the amount of revenue using plastic cards in payments;

DEBIT 51 CREDIT 62
- 46,830 rub. - funds debited from customer accounts have been credited to the current account;

DEBIT 91 subaccount “Other expenses” CREDIT 51
- 561.96 rub. (RUB 46,830 x 1.2%) - expenses for paying commissions to the bank are recognized.

Example 2

For September 14, 2014, the revenue of Trio LLC amounted to 64,900 rubles, including 47,200 rubles using plastic cards. The agreement with the bank stipulates that funds are transferred to the organization’s current account the next day after receiving the electronic journal (POS terminal is installed), the bank’s commission is two percent of the amount paid by plastic card. The bank transfers funds the next day after payment by card.

The following entries will be made in the accounting LLC "Trio":

DEBIT 62 CREDIT 90 subaccount “Revenue”
- 47,200 rub. - revenue from the provision of services using plastic cards in payments is reflected;

DEBIT 90 subaccount “VAT” CREDIT 68
- 2700 rub. (RUB 17,700 x 18/118) - VAT is charged on the amount of cash proceeds;

DEBIT 90 subaccount “VAT” CREDIT 68
- 7200 rub. (RUB 47,200 x 18/118) - VAT is charged on the amount of revenue using plastic cards in payments;

DEBIT 50 CREDIT 90 subaccount “Revenue”
- 17,700 rub. (64,900 - 47,200) - revenue from the provision of services for cash was capitalized according to the cash receipt order;

DEBIT 57 subaccount “Sales by payment cards” CREDIT 62
- 47,200 rub. - an electronic journal was sent to the bank;

DEBIT 57 subaccount “Cash collection” CREDIT 50
- 17,700 rub. - funds were collected into the bank (a cash order was issued);

DEBIT 51 CREDIT 57 subaccount “Sales by payment cards”
- 46,256 rub. (RUB 47,200 - RUB 47,200 x 2%) - funds debited from customer accounts (minus commissions) were credited to the current account;

DEBIT 91 subaccount “Other expenses” CREDIT 57 subaccount “Sales by payment cards”
- 944 rub. (RUB 47,200 x 2%) - expenses for paying commissions to the bank are recognized;

DEBIT 51 CREDIT 57 subaccount “Cash collection”
- 17,700 rub. - cash is credited to the current account.

Now let’s look at the acquiring operation from the tax accounting perspective.

Value added tax

Let us remind you that the sale of goods in Russia is subject to taxation. The tax base is determined on the date of transfer of ownership of the goods to the buyer as the cost of the goods (less VAT) (,). Taxation is carried out at a rate of 18 percent ().

The acquiring bank's remuneration is recognized by trading organizations as non-operating expenses ().

Paying by credit card actually means the buyer makes an advance payment. This must be taken into account when calculating the amount of VAT. The day of calculation of VAT for the seller will be the date of receipt of funds from the buyer, which is provided for in subparagraph 2 of paragraph 1 of Article 167 of the Tax Code. Since the moment of determining the tax base for VAT is the earliest of the following dates: the day of shipment (transfer) of goods (work, services), property rights or the day of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property right

The amount of the retained agency fee (net of VAT) as of the date of approval of the agent’s report relates to other expenses associated with production and sales (,).

To check the correct reflection of the acquiring transaction, you need to check daily the posting of amounts from the Z-report to accounts 50 and 57 of the “Sales by payment cards” subaccount. Moreover, you need to compare not only receipts for the day, but also the cumulative total, highlighted in a separate line in the Z-report. This will allow you to track the completeness of the receipt of revenue.

In order to track the receipt of revenue to the bank and the correct posting of the bank commission, you need to compare daily the turnover on the credit of account 57 subaccount “Sales on payment cards” and the amount of turnover on the debit of accounts 91 subaccount “Other expenses” (bank commission) and 51 subaccount “Receipts” by payment cards." If everything is spaced correctly, then they should match.

And, of course, account 57 should not have a balance at the end of the day, provided that payment card transfers are received from the bank to the current account on the same day. If this condition is not met, then the total account balance should only include the debit turnover of the previous day (or the previous two days, this directly depends on how often the bank transfers money for acquiring transactions to the company’s current account).

You can also check yourself for the following common mistakes:

• An accountant can reflect in accounting the proceeds from the sale of goods not at the time of transfer of the goods to the buyer, but at the time of receipt of funds from the bank. This error leads to distortion of accounting and tax reporting when payment for goods by payment card and transfer of funds by the bank to the current account occur in different reporting (tax) periods;
• It is also possible to make a mistake if you reflect in accounting the proceeds from the sale of goods minus the commission retained by the bank under the acquiring agreement. This error leads to an understatement of not only sales revenue, but also expenses, resulting in distorted accounting and tax reporting. For an organization using the simplified tax system with the taxable object “income”, this error leads to an understatement of the taxable base for the single tax by the amount of the bank commission;
• other violations may be the sale of goods using payment cards without the use of cash registers, the lack of information about revenue received using bank cards in the cashier-operator’s journal, the cashier-operator’s certificate-report and information about the meter readings of cash registers.

Tatiana Lesina, accountant, for the magazine “Practical Accounting”

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– an indispensable payment instrument if the seller wants to reach the segment of customers – plastic card users. It is this banking product that allows trading enterprises to provide customers with such a service as making a payment transaction by card, bypassing the circulation of cash.

On the buyer’s side, if the card payment was successful, there were no failures and no return of goods, the purchase ends at the payment stage. For the seller, both the registration of all accounting entries and the reflection of the transaction on accounts in UT 1C still awaits. It is at this moment that accountants have questions and difficulties with how to correctly reflect the transaction in accounting and capitalize the funds received into the current account.

Setting up acquiring in the 1c software package

To start working with the POS terminal in combination with 1C programs, you will need to make a number of settings, such as connecting the device to an automated system. The setup is performed once for each terminal, so if you use equipment from different banks, you will have to enter agreements separately.

Important! When setting up terminal equipment, it is worth considering that the bank’s commission for payment instruments of different systems may differ. So the bank's commission for servicing MasterCard and Visa will be different. Accordingly, it is necessary to establish several types of payment, taking into account different commissions. For ease of further use, assign them appropriate designations.

How to connect an acquiring agreement and configure the terminal’s operation

1. Enable the “Payment by plastic cards” function. To do this, in the administration section, on the sales tab, you need to check the appropriate box.
2. Enter a contract with the acquirer. In the “Acquiring Agreement” section, you need to create a new one, enter the company’s data and select the corresponding bank from the counterparties section (it is best to enter all banking institutions with which there are active transactions in advance in a separate folder in the section).
3. Add the bank's commission for the transaction. This can be done by adding a new line “Type of payment” indicating % of the purchase amount.
4. When the agreement is successfully saved in the “Acquiring Terminals” section, you need to add a device, with the obligatory indication of the types of cash register for retail or operational cash register for wholesale.
5. Determine how the terminal will work. You can set up autonomous operation, then the employee will have to manually indicate the purchase amount and make the payment in 1C or connected to the system and be online. Then the device will receive data from the complex, and the cashier will only need to authorize the operations. To work offline, you need to check the “Use without connection” box.

All 1C shells support the functionality of comprehensive sales automation and allow, after completing a number of simple settings, to display retail transactions automatically. As for wholesale shipments, additional data reflection will be required.

Attention! In different versions of the complex, the names of the tabs may differ slightly, but the essence of the operation is preserved and the choice of options is intellectually clear.

Carrying out wholesale sales and displaying transactions

When selling goods wholesale, the presence of a specific counterparty is implied, which entails the need to create additional postings. The step-by-step data entry is as follows:

1. In the “Sales” section you need to create a document “Products. Services, commission" through the "sale" button.
2. The fields “Counterparty”, “Organization”, “Warehouse” and “Price type” will be required to be filled out in the document.
3. After filling out the required details, you need to add the goods the buyer needs through “Selection” and, if necessary, add additional services.
4. When the document is ready, on its basis you need to create a payment “Create on the basis”, select the type of payment - “Payment by plastic card”, indicate the organization and bank under the agreement.
5. Post the document.

After the payment document has been posted for the transaction, postings will become available that fully reflect the essence of the transaction.

Conducting retail sales of ATT and NTT with the participation of the client

In retail sales there are two concepts: ATT - automated point of sale and NTT - non-automated point of sale, respectively.

For ATT, when paying with a plastic card, the employee will need to connect the terminal at the beginning of the work shift in 1C, and at the time of making a sale in the “Receipt” section, only make a payment using the “Pay by card” button. No other actions are required at this stage; the card number and transaction amount will be reflected automatically.

Working in NTT is different in that you need to perform the following actions:

• In the “Retail Sales Report” section, you need to select the terminal in the “Payment by payment card” menu;
• Add payment, enter card number and transaction amount;
• Post the resulting document.

At this stage, work with the client ends.

Generating transactions at the end of the day, crediting funds from the bank

Regardless of the method of conducting trading activities, at the end of the day, the sales worker must carry out all operations to close the shift and generate reports on the sale of goods. You can do these operations in the “Sales” section. When the reporting form is generated, it requires execution; for this it is necessary to verify the correctness of the display of sales data. If everything is correct, press the appropriate button.

Postings for acquiring transactions will look like this:

• Retail:

Dt 62.R (retail buyer) Kt 90.01.1 (trade revenue)

Dt 57.03 (cash in transit) Kt 62.R (retail buyer);

• Wholesale buyer:

Dt 62.02 (counterparty) Kt 90.01.1 (trade revenue)

Dt 57.03 (cash in transit) Kt 62.02 (counterparty);

In order for the program to correctly determine the type of sale (retail, wholesale), even at the stage of creating the document, you must select the correct type of receipt “Retail sales” or “Payment from the counterparty”.

After the seller has completed all the necessary operations, you need to post the receipt of funds from the bank for the specified sales, for this you need to:

• select the document created in the “Payment by payment card” menu;
• through it, in the “Create on the basis” menu, create a transaction for crediting to the current account;
• in the resulting document, the amount will automatically be divided into the net receipt to the current account and the amount of the commission, which is automatically posted to the account of other expenses.

After creation, the document requires execution; as soon as the operation is completed, accounting entries with the following content are generated:

Dt 51 (organization's current account) Kt 57.03 (cash in transit)

Dt 91.02 (other expenses) Kt (cash in transit).

Funds must be posted according to the bank statement.

Important! Banks, as a rule, transfer funds in the total amount for all transactions of a shift or a specific contract period; accordingly, the receipt of revenue in 1C will be displayed for a number of sales at once.

Display in 1C Internet acquiring

Accounting for transactions through online terminals in 1C operating through online store sites is no different from that in real locations. At the end of the shift, the salesperson also needs to generate a sales report and carry out all transactions reflected in the accounting accounts. In this case, the balance groups will be the same as in the physical store.

Funds are credited from the bank to the company's current account via a virtual terminal in a total amount the next day and are reflected in the statement.

Attention! 1C software systems allow the accountant to set up the necessary display accounts manually, if necessary. However, it is worth remembering that the automatic program settings are made on the basis of current legislation and comply with the requirements for the 2018 accounting policy, and adjustments must be made with caution. Incorrect postings may result in fines for the organization.