The company receives funds for the services provided through master classes. Clients transfer payments for services via Internet payment systems and personal plastic cards. The acquiring bank, under the acquiring agreement, transfers funds to the company's current account minus its commission in the amount of 5%. There is no POS terminal in the company's office, because... Clients pay on the spot in cash for this type of service. Payment by acquiring occurs only for those transactions that are paid via the Internet. The company is not engaged in retail trade.

What is the procedure for reflecting Internet acquiring transactions in accounting?

Having considered the issue, we came to the following conclusion:

In accounting, these transactions are reflected using account 57 “Transfers in transit”.

Rationale for the conclusion:

According to paragraph 1 of Art. 851 of the Civil Code of the Russian Federation, in cases provided for by the bank account agreement, the client pays for the bank’s services to carry out transactions with funds in the account. A fee for bank services may be charged by the bank at the end of each quarter from the client’s funds in the account, unless otherwise provided by the bank account agreement (Clause 2 of Article 851 of the Civil Code of the Russian Federation).

The bank's commission under the acquiring agreement is a payment for the services provided to carry out a settlement transaction - transfer of funds to the recipient.

Banking operations include, in particular, transfers of funds on behalf of individuals and legal entities through their bank accounts, transfers of funds without opening bank accounts, including electronic funds (except for postal transfers) (clause 4 , part 9 of Article 5 of the Federal Law of December 2, 1990 N 395-I “On Banks and Banking Activities”, hereinafter referred to as Law N 395-I). A credit institution also has the right to carry out other transactions as specified in Art. 5 of Law No. 395-I, which are not directly provided for by this norm (parts three and four of this article).

In accordance with paragraphs. 1.5, 1.6, 1.9 Regulations of the Bank of Russia dated December 24, 2004 N 266-P “On the issuance of payment cards and on transactions carried out with their use”, credit organizations - issuers of payment cards carry out settlements on transactions with payment cards at the expense of funds located on client's bank account or electronic funds; on the territory of the Russian Federation, credit institutions carry out settlements with trade (service) organizations for transactions performed using payment cards (acquiring).

In accordance with clause 5 of PBU 9/99 “Income of the organization” (hereinafter referred to as PBU 9/99), revenue from the sale of products and goods, receipts associated with the performance of work, provision of services are recognized as income from ordinary activities.

At the same time, by virtue of paragraphs. "d" clause 12 of PBU 9/99, one of the conditions for recognizing revenue for accounting purposes is the provision of services by the contractor.

In this case, at the time the customer pays for the service of conducting a master class, the specified condition is not met. Thus, until the customer accepts the service, it is recognized in accounting, not revenue (clause 6 of PBU 9/99).

That is, payment by the customer via a plastic card via the Internet for the cost of the service before its provision is reflected in accounting as an advance payment.

It should be taken into account that, despite the fact that the prepayment is transferred to the settlement account of the seller organization minus the bank commission, in accounting, revenue when recognized on the date of provision of the service is reflected in full based on the price of the service (clause 6.1 of PBU 9/99) .

The amount of payment for bank services in accounting refers to other expenses of the organization (clause 11 of PBU 10/99 “Expenses of the organization”).

The acquiring bank credits funds to the current account of the organization that sells goods (services) a few days after the buyer of goods (services) makes payment (prepayment).

As a result, there is a time lag between the actual payment by the buyer for goods (services) and the receipt of funds in the seller’s bank account. To reflect such operations, the Chart of Accounts for accounting the financial and economic activities of organizations, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n, provides for account 57 “Transfers in transit.”

In accounting, the transactions in question can be reflected in the following entries:

Debit Credit, subaccount "Settlements on advances received"
- the customer made an advance payment for the service via the Internet;

- VAT is charged on the advance;

Debit Credit
- funds (minus bank commission) were transferred to the bank account of the executing organization;

Debit, subaccount "Bank" Credit
- remuneration (commission) was withheld by the bank (bank statement);

Debit, sub-account "Other expenses" Credit, sub-account "Bank"
- bank commission is reflected in expenses;

Debit, subaccount "Payments for services rendered" Credit, subaccount "Revenue"
- income from the provision of services is recognized on the basis of an act of services rendered;

Debit, sub-account "VAT" Credit, sub-account "VAT"
- VAT is charged on revenue from the provision of services;

Debit, subaccount "Settlements on advances received" Credit

The use of plastic cards in various service areas is a direction that continues to expand and develop with everyone. Paying for purchases non-cash using a payment card is a convenient and fast procedure. This payment system is used today by the majority of the population, and therefore the accounting department needs to process not only cash transactions, but also transactions for payments made by bank transfer. In this article we will look at the features of acquiring transactions in the 1C: Accounting 8 edition 3.0 program

Acquiring is the acceptance of payment cards for payment. The acquirer is the bank; it performs all operations related to interaction with card service points. Payment can also be made through a terminal or via the Internet using a special web interface.

To be able to carry out acquiring operations, the organization enters into an agreement with the bank, which specifies all the conditions, as well as the percentage of the bank’s commission. The acquirer transfers funds to the organization's current account minus this bank commission.

Let's look at one example where payment is made through a payment terminal using a bank card and how this operation is reflected in the 1C Accounting 8 edition 3 program.

The Voskhod organization applies the general taxation regime and PBU 18/02 “Calculation of corporate income tax.” This enterprise is a VAT (value added tax) payer and operates in the wholesale and retail trade of goods.

According to the established accounting policy of the organization, retail goods are accounted for in accounting at the cost of purchase. Sold goods are paid for through a payment terminal using a bank card. The funds deposited as payment for goods are credited to the bank account of the Voskhod organization the next day, minus the amount of the bank commission. The commission amount, according to the agreement concluded with the acquiring bank, is 2%.

Let’s imagine that a certain organization purchased goods worth 59 thousand rubles from the Rassvet enterprise, incl. VAT 18% (9,000 rubles). Payment was made via a corporate payment card. We need to reflect this business transaction in the 1C Accounting 8 edition 3.0 program.

• Sales of products are documented in the document “Sales of goods and services” with the operation “Goods”. In the header of this document we should indicate the name of the purchasing company and the agreement with it
• Next, in the tabular part of the document, we indicate all goods sold, their quantity and cost.
• At the very bottom of the documents we indicate the invoice issued to the buyer
• We carry out the document

When recording a document in accounting, in accordance with the established income tax, the cost of products sold will be written off from the credit of accounting account 41.01 “Goods in warehouses” to the debit of account 90.02.1 “Cost of sales for activities with the main tax system.” Revenue from activities with the main taxation system will be calculated, and debt will be accrued in the debit of account 62.01 “Settlements with buyers and customers.” At the same time, VAT is charged in accounting (Dt 90.03 - Kt 68.02) and an entry is created in the sales book. An example of working with the document “Sales of goods and services”

In accordance with the Instructions for the application of the Chart of Accounts, all funds received from the sale of goods and deposited in savings banks, cash offices of credit organizations or in the cash registers of post offices to the organization's current account, but not yet credited, must be accounted for in account 57 “Transfers to paths." The same account is used to record the money that is deposited as payment for the purchase of goods using payment cards. For the convenience of making payments and summarizing information on cash flow under the acquiring agreement in the program “1C: Accounting 8th ed. 3.0" subaccount 57.03 "Sales by payment cards" was added to account 57.

After the buyer makes a payment via a payment card, the “Payment by payment card” document is used with the transaction type “Payment from the buyer”. Another type of transaction, “Retail Revenue,” is used to reflect trade and retail revenue from bank cards at non-automated retail outlets. In the example given, it is more convenient to create this document using an implementation document.

The next step is to fill in the “Type of payment” details in the document. Here you should indicate your payment card (located in the directory “Types of payment for an organization”). In the directory element, we set the payment type by entering data on the payment card (its name), indicate the acquiring bank, the agreement with it, settlement account 57.03 and the percentage of the bank commission specified in the acquiring agreement

Please note that if the “Payment by payment card” document was created based on the sales document, all other details will be filled in automatically. After the document has been posted, customer receivables are written off from the credit of account 62.01 to the debit of account 57.03 “Sales by payment cards”

Funds deposited from the payment card will be transferred by the bank to the organization's current account the next day, taking into account the established commission. When receiving a Bank Statement, this transaction should be reflected. To do this, the program provides a document “Receipt to the current account”, which will need to be carried out with the type of operation “Receipts from sales on payment cards and bank loans”. It can be generated on the basis of the document “Payment by payment card”. This option is convenient because in this case the document is filled out automatically taking into account the calculation of the payment amount and the amount of the bank commission.

Data such as the payment amount, settlement account, bank commission and acquiring agreement are indicated on the “Payment Description” tab.

The cost account with its analytics is indicated on the “Accounting for Bank Services” tab.

Payment for bank services (bank commission) is classified as “other expenses” of the organization and is taken into account in accounting in account 91.02 “Other expenses”. Regarding profit taxation, in accordance with paragraphs. 15 clause 1 art. 265 of the Tax Code of the Russian Federation, they are also non-operating expenses.

For the analysis of account 91.02, the item of other income and expenses with the type “Expenses for banking services” is used. Please note that the “Accepted for tax accounting” checkbox must be checked.

After posting the document “Receipt to the current account” in the debit of account 51 “Settlement accounts”, the amount of money received for the purchase of goods will be capitalized, taking into account the bank commission, which will be recognized as expenses in the debit of account 91.02 in accounting and tax accounting, and account 57.03 will be closed. This completes all the required operations in this example in the program.

Let's give another example.

The Voskhod organization also sells its products through its own retail store. Let’s say that on June 17, 2014, the store sold goods worth 23,600 rubles. including VAT 18% (3,600 rubles), of which 11,800 rubles. including VAT (RUB 1,800) were paid by credit card.

In order to document retail sales transactions in the program, you will need the “Retail Sales Report” document. On the “Products” tab, you need to indicate which goods (or services) were sold, as well as their quantity and cost.

Since in our example a bank card was used for payment, we fill out the “Payment cards and bank loans” tab, where we indicate the type of payment (payment card) and the amounts paid through them

After posting the document in tax and accounting, the cost of goods sold will be written off from the credit of accounting account 41.02 (Goods in retail trade) to the debit of account 90.02.1. In this case, revenue will be recognized in the credit of account 90.01.1, and, since the payment was made by payment cards, a debt will be accrued in the debit of account 62.R “Settlements with retail customers.” VAT is also calculated in accounting and a corresponding entry is created in the sales book.

Note that the debt, which is accrued on the debit of account 62.R, is divided into 2 parts

• The amount paid in cash is written off from the credit of account 62.R to the debit of account 50.01 “Cash of the organization”
• The amount paid by payment cards is debited from the credit of account 62.R to the debit of account 57.03 “Sales by payment cards”

Thus, through this document all necessary actions for the sale of goods at retail, taking into account acquiring, will be carried out. Please note that this document is not reflected in the Cash Book. Therefore, based on the “Report on Retail Sales”, you need to generate a document “Cash Receipt Order” with the transaction type “Retail Revenue”. A document can be created automatically only for part of the revenue that is received at the cash desk. In this case, no postings are generated by the document.

After the bank transfers the funds withdrawn from payment cards and the Organization receives a Bank Statement, in the program you need to generate a document “Receipt to the current account” with the type of operation “Receipts from sales on payment cards and bank loans”. This document, just like in the previous example considered, is filled out manually

As noted earlier, according to paragraphs. 15 clause 1 art. 265 of the Tax Code of the Russian Federation, taking into account income tax taxation, the organization’s expenses in the form of a bank commission established under the acquiring agreement are non-operating expenses. Figure 11 shows a fragment of “Appendix 2” to sheet 02 of the income tax return of the organization “Voskhod” for the first half of 2014 with filling out line 200 “Non-operating expenses - total”.

1C: Accounting 8

“The 1C Accounting 8 program was created to automate accounting and tax accounting, including the preparation of mandatory regulated reporting, at commercial enterprises: wholesale and retail trade, commission trade, provision of services, production, etc.

1C: Entrepreneur 8

The program "1C:Entrepreneur 8" was created for accounting and reporting by individual entrepreneurs (IP, PE, PBOLE). The program allows you to maintain a book of income and expenses and business transactions of individual entrepreneurs who are payers of personal income tax (NDFL).

1C: Enterprise 8 Licenses.

If you need to work with the 1C program on more than one computer (this can be a local network), as well as when working in one 1C database, it becomes necessary to buy 1C licenses. 1C licenses are additional protection keys for 1C programs, which are purchased separately and give the right to use on several computers.

24. 04. 2017 | website

By paying for purchases with a credit card, withdrawing funds from an ATM, or purchasing goods and services on the Internet, we become participants in acquiring transactions.

The term “acquiring” itself, translated from English, means “purchase” and quite accurately reflects the essence of the process, which consists of paying for goods or services by withdrawing funds from a bank card and transferring them to the organization’s account.

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.

Acquiring services are provided by credit organizations (acquiring banks). They install a special electronic device - POS terminals, through the use of which it is possible to carry out non-cash payments with a plastic card.

There are the following types of services in question:

1. Trade acquiring , with which you can pay for purchased goods or services provided using a bank card. In this case, the acquiring bank and the trading organization enter into an agreement.

According to the concluded agreement, the trade organization is obliged to:

• enable the bank to place equipment on its territory that accepts payment cards (POS terminals);
• accept bank cards for payment for goods and services provided;
• pay the bank a commission in the amount determined by the agreement.

The responsibilities of the acquiring bank include:

• installation of acquiring terminals in retail outlets of the client company;
• training client company employees in the rules of servicing payment card holders and conducting card transactions;
• providing advice to the company and its employees if necessary;
• checking the solvency of a bank card when conducting transactions through acquiring equipment;
• reimbursement within the period established by the contract for amounts paid using the card;
• Providing client companies with the required consumables.

Thus, when a client comes into direct contact with a seller, paying with a bank card (in stores, hotels, restaurants, etc.) - this is merchant acquiring.

2. Internet acquiring , which makes it possible to make purchases on various sites using the interface provided for this. Internet acquiring, unlike trade acquiring, does not have direct contact between the seller and the buyer. Purchases are made through the World Wide Web using special web interfaces. Using online acquiring, the client makes a purchase on the seller’s website and pays for it with his bank card. Thus, the cardholder sends an order to the bank to transfer a certain amount to the online store’s account. Unlike trade, in Internet acquiring there may be an intermediary between the seller company and the bank, the so-called processing company. Processing companies are directly involved in collecting data about client cards and transferring data between the bank and the cardholder and provide “protection” of cardholders from Internet fraudsters and information (consulting) support for payers.

3.Mobile acquiring , carried out using a mobile POS terminal (mPOS). The mPOS terminal is a card reader that connects to a smartphone with an installed application and makes it possible to work with payment systems.

Mobile acquiring is gaining more and more popularity and has the following advantages:

• mobility of mPOS terminal operation;
• 24/7 access to your bank account and the ability to use it;
• low price of mPOS device;
• complete security of non-cash payments, etc.

The acquiring system is very attractive for banks, since banks, by charging a commission from the seller of goods and services, receive income. The commission is formed from the amounts withheld from making payment transactions using the card. The amount of the commission is determined by the conditions specified in the contract, and the following factors are taken into account:

• specifics of the company's activities;
• financial results of the company;
• period of operation;
• number, area and location of retail outlets;
• technical capabilities;
• and others.

The commission fee enriches not only the bank that installed the terminal. Part of it is received by the payment system, the other part by the bank that issued the plastic card. This is reflected in the amount of commission charged to the seller and in the bank’s income from payment transactions carried out using the card.

To account for acquiring transactions, account 57 “Cash in transit” is used. The use of this account is due to the fact that when paying for goods by credit card, the amount of proceeds is credited to the company’s bank account within three days after the fact of sale of the goods.

In accordance with paragraph. 4 pp. 3 p. 3 art. 149 of the Tax Code of the Russian Federation, banking commission for conducting operations under an acquiring agreement is not subject to VAT and on the basis of paragraphs. 25 clause 1 art. 264 of the Tax Code of the Russian Federation is taken into account as part of the organization’s income tax expenses, using account 91 Account 91 - Other income and expenses (Active-passive)"Other income and expenses."

According to the clarifications of the Ministry of Finance of Russia (letter dated November 21, 2007 No. 03-11-04/2/280) of retail trade organizations using a simplified taxation system, sales revenue can be reflected in accounting as funds are received into the current account from the bank .

When returning goods, funds are transferred to the buyer's card account upon presentation of a cash receipt and payment card. And the basis for returning funds to the buyer’s payment card will be the return receipt.

If the item is returned on the day of purchase for the full amount of the original purchase, then the cashier simply cancels the transaction to pay for the item from the payment card and the bank cancels the transaction without sending funds to the company.

When returning the goods on another day, or only part of the purchase, in accordance with the acquiring agreement, it is necessary to carry out a “return” operation. In this case, the bank will transfer the amount of the returned purchase to the buyer and deduct its cost from subsequent refunds to the organization, or require the bank to reimburse the amount of returned purchases independently (by payment order).

In addition, the bank may set a fee for renting equipment (POS terminals).

To reflect the receipt of equipment rented from the bank for transactions using bank cards, off-balance sheet account 001 is used Account 001 - Leased fixed assets (Active)"Leased fixed assets." In this case, accounting on the account is carried out for each type of equipment separately.

According to clause 5 of the Accounting Regulations “Expenses of the organization” PBU 10 Account 10 - Materials (Active)/99, approved by Order of the Ministry of Finance dated 05/06/1999 No. 33, rent for equipment is included in expenses from ordinary activities, as sales expenses, since equipment rented from the bank for carrying out transactions using payment cards is used in the main activities of the company associated with the sale of goods.

Let's look at examples of accounting entries.

D 50 Account 50 - Cashier (Active) "Cash register" K 90-1"Revenue"	Revenue from the sale of goods for cash is reflected
D 62"Buyers and clients" K 90-1 Account 90-1 - Revenue (Active-passive) "Revenue"	The amount of receivables from customers for goods paid for with bank cards is reflected.
D 51"Checking account" K 62 Account 62 - Settlements with buyers and customers (Active-passive) "Buyers and clients"	Money for goods paid for with payment cards has been credited to the current account
D 90-3"VAT" K 68“Calculations for taxes and fees”, sub-account “VAT”	The amount of VAT charged on cash sales
D 90-3 Account 90-3 - Value added tax (Active-passive) "Value added tax" K 68, subaccount "VAT"	The amount of VAT charged on sales via payment cards
D 57 Account 57 - Transfers on the way (Active) "Translations on the way" K 62 Account 62 - Settlements with buyers and customers (Active-passive) "Buyers and clients"	Transfer of documents to the bank for the amount of payments for goods using payment cards
D 51 Account 51 - Current accounts (Active) "Checking account"

You won’t surprise anyone nowadays with payments made using bank cards (acquiring). Acquiring is widely used not only by large trading organizations, but also by small businesses and individual entrepreneurs. Read about how acquiring operations are supported in 1C:Accounting 8 version 3.0, including for VAT accounting purposes, in the article by 1C experts.

Concept and parties to the acquiring agreement

Despite the fact that the practice of concluding an acquiring agreement is quite extensive today, the Civil Code of the Russian Federation does not have a chapter dedicated to this agreement. The concept of an acquiring agreement is contained in clause 1.9 of Bank of Russia Regulation No. 266-P dated December 24, 2004 “On the issuance of payment cards and transactions carried out using them” (hereinafter referred to as Regulation No. 266-P). The terms “acquirer” and “acquiring” are contained in the Glossary of Terms Used in Payment and Settlement Systems (Committee on Payment and Settlement Systems of the Bank for International Settlements) (Basel, Switzerland, 03/01/2003). Many dictionaries offer an alternative spelling for this term - “acquirer”. According to established practice, the spelling “acquirer” is more often used in the regulations of the Russian Federation; the same spelling is used in the program.

An acquiring agreement is concluded between a credit institution (acquiring bank) and an organization (individual entrepreneur) selling goods (work, services). The acquiring agreement is a mixed transaction containing elements of a bank account agreement, lease agreement, intermediary agreement, etc.

The essence of the acquiring agreement is that the bank provides an organization or individual entrepreneur with the opportunity to accept payments from clients using payment (plastic) cards. However, payment cards do not have to be issued by the same bank. To accept plastic cards for payment, a special electronic software and hardware device (POS terminal) is required, which is provided by the bank and installed at the cashier’s workplace.

Depending on certain conditions in various banks, funds received from the buyer can be credited to the organization’s account within 1 to 3 business days.

As part of the acquiring agreement, funds can not only be accepted, but also issued to bank card holders. As a rule, ATMs and special terminals with a cash dispensing function are used for this.

The bank charges a commission for acquiring services. Typically, the commission is a certain percentage of the payment amount received from the client. The specific amount of the commission is set by the bank individually for each organization with which the agreement is concluded. When determining the size of such a commission, the bank takes into account the organization’s turnover, its scope of activity, region and many other factors.

In some cases (as a rule, if the average turnover of funds in the organization is small), banks may require a fixed rental fee for the use of their equipment instead of charging interest. This amount is fixed in the acquiring agreement.

Acquiring allows you to attract more customers, since for many of them the ability to pay by card is an advantage due to its convenience. In addition, by using non-cash payments, you can reduce costs and expenses associated with the movement of cash (for example, collection costs).

Which sellers are required to accept payment cards for payment?

In accordance with Article 16.1 of the Law of the Russian Federation dated 02/07/1992 No. 2300-1 “On the Protection of Consumer Rights”, the seller (executor), at the choice of the consumer, is obliged to provide the opportunity to pay for goods (work, services) both by cash payments and by using national payment instruments .

The obligation to ensure the possibility of payment using national payment instruments does not apply to organizations and individual entrepreneurs whose income from business activities for the past year does not exceed the limit values ​​​​established for micro-enterprises. By Decree of the Government of the Russian Federation dated April 4, 2016 No. 265 (valid from August 1, 2016), the limit values ​​for microenterprises are set at 120 million rubles.

National payment instruments are payment cards and other electronic means of payment provided to clients by participants in the national payment card system (NPSK) in accordance with the rules of this system (Part 2, Article 30.1 of the Federal Law of June 27, 2011 No. 161-FZ “On the National Payment Card System”). system"). Currently, the implementation of a national payment instrument - the Mir payment card - is underway. Detailed information about the national payment card system can be found on the NSPK website.

As the Mir payment card becomes more widespread, the seller (if it does not fall under an exception) does not have the right to refuse to pay for goods (work, services) to its customers using this payment instrument. Refusal entails the imposition of an administrative fine on officials and individual entrepreneurs in the amount of 15 thousand rubles. up to 30 thousand rubles, for legal entities - from 30 thousand rubles. up to 50 thousand rubles. (Part 4 of Article 14.8 of the Code of Administrative Offenses of the Russian Federation).

Carrying out settlements with customers using payment cards does not relieve the seller from the obligation to use cash register equipment (CCT) (Part 2, Article 5 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards"; letters of the Federal Tax Service of Russia dated August 11, 2014 No. AS-4-2/15738, Ministry of Finance of Russia dated November 20, 2013 No. 03-01-15/49854). In addition to the cash receipt, the buyer must be issued a document confirming payment using a plastic card - the so-called slip (clause 6 of the Government of the Russian Federation of July 23, 2007 No. 470 “On approval of the Regulations on the registration and use of cash register equipment used by organizations and individual entrepreneurs ").

Support for acquiring operations in 1C:Accounting 8 (rev. 3.0)

In order for the accounting of acquiring transactions to become available to the user, he will need to enable the appropriate functionality of the program. The functionality is configured using the hyperlink of the same name from the section Main. On the bookmark Bank and cash desk flag needs to be set Payment cards(Fig. 1).

This functionality enables customers to pay for goods and services not only using payment cards, but also through bank loans.

To enable the ability to use your own and third-party gift certificates on the tab Trade flag should be set Gift certificates.

Rice. 1. Setting up the program functionality

Payment by payment cards (payment using a bank loan) can be reflected in the accounting system using the following documents:

• Payment by payment card ( chapter Bank and cash desk) with types of operations Payment from the buyer And Retail revenue.
• Retail sales report (Sales section).

Type of operation Payment from the buyer is intended to reflect the payment made by a representative of the counterparty using a payment card under the agreement in the case of wholesale sales. The total amount of payment received reflected in the document Payment by payment card, can be distributed for accounting purposes across several contracts or across several settlement documents.

Type of operation Retail revenue is intended to reflect the amounts of bank card payments accepted per day by a non-automated point of sale (NTT). The total amount of payment received can be distributed to be reflected in accounting at different VAT rates.

Document Retail sales report should be used to reflect payments by bank cards at an automated retail point of sale (ATP)

To reflect information about the acquiring bank and the acquiring agreement in documents Payment by payment cards And Retail sales reports serves as a prop Type of payment, which is filled out from the directory of the same name.

Directory element form Type of payment depends on the selected props Payment method, which can take one of the following values:

• Payment card;
• Bank loan;
• Own gift certificate;
• Third party gift certificate.

If the method is selected Payment card, then when creating a new directory element Type of payment As mandatory details, you must enter the name of the new type of payment, indicate the counterparty (acquiring bank) and the acquiring agreement for servicing plastic card holders. The settlement account for payment cards is indicated automatically - 57.03 “Sales by payment cards”. In the form of a directory element Type of payment You can specify the commission percentage of the acquiring bank so that the reward is calculated automatically in the future.

Starting from version 3.0.44.102 “1C: Accounting 8” in the directory Payment types It became possible to indicate the amount of the bank's commission depending on the amount of transactions (revenue) per day.

A peculiarity of payment by bank cards (as well as with the use of bank loans) is that funds for completed transactions are received by the organization not from the buyer, but from the acquiring bank (or from the bank that issued the loan), and the moment of actual receipt of funds is The organization's current account, as a rule, differs from the moment of payment by the buyer. In other words, at the time of such payment, the debt of the retail or wholesale buyer is transferred to mutual settlements with the acquiring bank (the bank that issued the loan). Before funds are actually credited to the organization's current account, they are accounted for in transit account 57.03.

The actual receipt of funds to the company's current account is documented (chapter Bank and cash desk - Bank statements) with the type of operation Proceeds from sales via payment cards and bank loans. The acquiring bank acts as the payer, and the acquiring agreement is indicated as the agreement. Directly in the document form in the field Amount of services You can specify the amount of fees withheld by the acquiring bank, and the account and bank service cost analytics are set by default.

In accordance with the data specified in the directory Types of payments, props Amount of services will be filled in automatically if the document Receipt to the current account:

• downloaded from “Client Bank” (via the 1C:DirectBank* service);
• entered based on the document Payment by payment card.

Note:
* About DirectBank technology - direct exchange with the servicing bank from the 1C program online - read the article " New features of "1C:Enterprise 8": DirectBank technology - online exchange with the bank". Also about the 1C:DirectBank service and how to work with a bank directly from 1C:Accounting 8 - see the video recording of the lecture “New features of 1C:Accounting 8 (rev. 3.0) for effective accounting”, which took place in 1C:Lectures 12/22/2016.

When entering a document manually Receipt to the current account The bank commission will have to be calculated and entered manually.

Accounting for acquiring transactions under the general taxation system

Accounting for income and expenses under the general taxation system (OSNO) in 1C: Accounting 8 is supported only by the accrual method, so the fact and method of receiving payment from the buyer in itself is not of great importance. At the same time, if the buyer pays for goods (work, services) in advance with a bank card, then the receipt of the advance is reflected in the accounting, which entails the accrual of VAT.

Let's consider an example in which a wholesale buyer pays the seller with a bank card.

Example 1

The organization Andromeda LLC applies the general taxation system (OSNO), is a VAT payer, and does not apply the provisions of PBU 18/02. In October 2016, Andromeda LLC entered into an agreement with a wholesale buyer for the supply of goods for a total amount of RUB 16,000.00. (including VAT 18% - 2,440.68 rubles) on the terms of 50% prepayment. The buyer made an advance payment on November 1, 2016 using a bank card. The prepayment amount minus the bank commission is credited to the organization's current account the next day. The goods were shipped to the supplier on November 14, 2016. The buyer made the final payment by bank card on November 15, 2016. The final payment amount for the goods sold, minus the bank commission, is credited to the organization’s bank account the next day. The acquiring bank's remuneration depends on the transaction amount and is 1% of the amount of revenue received per day, if it does not exceed RUB 250,000.00.

Document Payment by payment card can be generated based on the document Buyer's invoice(button Create based on). In this case, you only need to manually fill in the field Type of payment and adjust the payment amount, all other details, including the tabular part, will be filled in automatically (Fig. 2).

Rice. 2. Payment by payment card

Let's create it in the directory Payment types Payment card and indicate the name of the new type of payment, the name of the acquiring bank and the agreement with it (Fig. 3).

Please note, that the agreement with the acquiring bank has the form Other.

In accordance with the acquiring agreement, we will indicate differentiated interest rates for the bank’s commission, which, according to the terms of our example, depends on the amount of transactions per day.

Rice. 3. Type of payment

In the future, when choosing a specific type of payment from the directory Type of payment requisites Acquirer, Acquiring Agreement And Settlement account in document movements Payment by payment card accounting registers will be filled in automatically. They can be changed by clicking on the hyperlink located to the right of the payment type selection field (see Fig. 2).

After completing the document Payment by payment card The following accounting entry will be generated:

Debit 57.03 Credit 62.02 - for the amount of prepayment made using a bank card (RUB 8,000.00).

For tax accounting purposes for income tax Amount NU Dt And Amount NU Kt.

So, the buyer made an advance payment, although the money has not yet been received in the organization’s bank account. What day is considered payment day? The letter of the Federal Tax Service of Russia dated February 28, 2006 No. MM-6-03/202@ explains that for the purpose of applying subparagraph 2 of paragraph 1 of Article 167 of the Tax Code of the Russian Federation, payment (partial payment) on account of upcoming deliveries of goods (performance of work, provision of services), transfer property rights are recognized as receipt of funds by the seller or termination of obligations in another way that does not contradict the law. In this case, the buyer has fulfilled his obligations, and the acquiring bank performs only the role of an intermediary, therefore, the moment of determining the tax base for VAT for the seller occurs when the buyer makes an advance payment using a payment card, and not when the acquiring bank credits funds to the organization’s current account.

Document Invoice issued for advance payment can be registered in two ways:

• based on document Payment by payment card(button Create based on);
• processing Registration of invoices for advance payments(chapter Bank and cash desk - Invoices for advance payments).

Document Invoice issued for an advance is filled in automatically according to the data of the base document. After posting the document, an accounting entry will be generated:

Debit 76.AB Credit 68.02 - for the amount of VAT calculated from the buyer’s prepayment (RUB 1,220.34).

Document Invoice issued for an advance in addition to accounting movements, it also creates entries in special registers for VAT accounting purposes.

Please note what is the date of the document Invoice issued for an advance will correspond to the date of the document Payment by payment card.

Document Receipt to the current account can also be created based on a document Payment by payment card- then all the main details will be filled in automatically, including the acquiring bank’s remuneration (Fig. 4).

Rice. 4. Receipt to the current account from the acquiring bank

After completing the document Receipt to the current account

Debit 51 Credit 57.03 - for the amount of funds received from the acquiring bank (RUB 7,920.00); Debit 91.02 Credit 57.03 - for the amount of remuneration withheld by the acquiring bank (RUB 80.00).

The corresponding amounts are also recorded in resources Amount NU Dt And Amount NU Kt

The sale of goods to a wholesale buyer is reflected using a standard accounting system document Sales (deed, invoice) with the type of operation Goods(chapter Sales). The document can be generated based on the document Buyer's invoice. After completing the document Sales (deed, invoice) The following accounting entries will be generated:

Debit 90.02.1 Credit 41.01 - for cost of goods sold (RUB 6,440.00); Debit 62.02 Credit 62.01 - for the offset amount of the advance from the buyer (RUB 8,000.00); Debit 62.01 Credit 90.01.1 - for the amount of proceeds from the sale of goods (RUB 16,000.00); Debit 90.03 Credit 68.02 - for the amount of VAT (2,440.68 rubles);

The corresponding amounts are also recorded in resources Amount NU Dt And Amount NU Kt for accounts with a tax accounting sign (TA). Records are also generated in special registers for VAT accounting purposes.

Document Invoice issued for sales automatically created by button Issue an invoice located at the bottom of the document Sales (deed, invoice). In this case, a hyperlink to the created invoice appears in the form of the basis document.

To reflect the deduction of VAT on prepayment, you must create a document Generating purchase ledger entries(chapter Operations - Regular VAT operations). As a rule, this document is created on the last day of the month. The document is filled in automatically (button Complete the document). After posting the document, entries will be generated in special registers for VAT accounting purposes, as well as an accounting register entry:

Debit 68.02 Credit 76.AV - for the amount of VAT deduction (RUB 1,220.34).

Subsequent payment by the buyer is registered in the program with a document Payment by payment card, after which the buyer’s debt is transferred to mutual settlements with the acquiring bank. Well, after the actual receipt of funds to the settlement account of the seller registered with the document Receipt to the current account, the acquiring bank's debt is repaid, as evidenced by the zero balance on account 57.03.

Thus, the procedure for accounting for acquiring transactions under OSNO in 1C: Accounting 8 (rev. 3.0) is a fairly simple sequence of actions. For the purposes of calculating VAT, settlements with customers made through payment cards also do not cause any additional accounting difficulties.

Accounting for payments by department on account 57.03 in “1C: Accounting 8 CORP” (rev. 3.0)

Organizations that have separate divisions and use the 1C:Accounting 8 CORP program (rev. 3.0) can keep records of business transactions, including accounting for retail sales and payments by bank cards, by division.

Let's consider an example in which an organization carries out retail sales through the head office and through a separate division of the organization and accepts payments by bank cards under one acquiring agreement.

Example 2

The organization Intertrade LLC is engaged in wholesale and retail trade of household goods, applies OSNO, and is a VAT payer. Intertrade LLC has a separate division in Klin, through which retail trade is also carried out. The organization Intertrade LLC concluded an acquiring agreement with RFT Bank dated December 31, 2015 No. 32132. The acquiring bank's remuneration is 2% of the amount of revenue received. Through the head division of Intertrade LLC, on November 23, 2016, goods were sold at retail in the amount of RUB 100,000.00. (including VAT 18% - RUB 15,254.24). On the same day, through a separate division, goods were sold at retail in the amount of 10,000.00 rubles. (including VAT 18% - RUB 1,525.42). All goods were paid for by bank cards under an acquiring agreement with RFT Bank. On November 24, 2016, the acquiring bank transferred (minus its remuneration) the proceeds for the goods sold attributable to the head office. The funds related to the separate division were received into the organization’s current account on November 25, 2016.

To organize accounting by divisions on account 57.03 in the 1C:Accounting 8 CORP program version 3.0, it is recommended that for each division you create your own payment types with your own acquiring agreement. To do this, the agreement with the acquiring bank must be formally divided into two agreements, each of which is intended for accounting for a specific division (head and separate). Let's enter it into the directory Treaties two elements with names:

• Acquiring Agreement No. 32132 (head) dated December 31, 2015;

To reflect retail sales through an automated point of sale, the program uses the document Retail sales report(chapter Sales) with the type of operation Retail store. The document allows you to register retail sales simultaneously with the receipt of retail revenue, including those paid with payment cards, bank loans and gift certificates.

Let's create a document Retail sales report by the head department. On the bookmark Goods We will indicate the goods and services sold to a retail buyer per day: their product range, quantity, prices and amounts.

By default, all payments are considered cash. If during the day payments were made with payment cards, bank loans or gift certificates, then you must fill out the tab Cashless payments(Fig. 5). Add to the directory Payment types new item with payment method Payment card and indicate the name of the new type of payment, for example, Acquiring RFT (head division), name of the acquiring bank and name of the agreement: . Let's enter the created payment type into the tabular part of the bookmark Cashless payments and indicate the amount - 100,000.00 rubles.

Rice. 5. Non-cash payments at the head office

After completing the document Retail sales report For the head department, the following accounting entries will be generated:

Debit 90.02.1 Credit 41.01 - for the cost of goods (RUB 64,000.00); Debit 62.R Credit 90.01.1 - for the amount of proceeds from the sale of goods (RUB 100,000.00); Debit 57.03 Credit 62.R - for the amount of payment by payment cards (RUB 100,000.00); Debit 90.03 Credit 68.02 - for the amount of VAT on sales (RUB 15,254.24).

Amount NU Dt And Amount NU Kt for accounts with a tax accounting sign (TA). A register entry is also generated VAT sales.

Retail sales report for a separate division, where to indicate the appropriate type of payment, for example, Acquiring RFT is a separate division of Klin. The details of this type of payment must indicate the corresponding name of the agreement with the bank: Acquiring Agreement No. 32132 (separate Klin) dated December 31, 2015.

We will register the receipt of funds from the acquiring bank related to the head office with a document Receipt to the current account(Fig. 6). In field Agreement you should select the value: Acquiring Agreement No. 32132 (head) dated December 31, 2015.

Rice. 6. Receipt to the current account of the head office

After completing the document Receipt to the current account The following accounting entries will be generated:

Debit 51 Credit 57.03 - for the amount of funds received from the acquiring bank (RUB 98,000.00); Debit 91.02 Credit 57.03

For the amount of remuneration withheld by the acquiring bank

(RUB 2,000.00).

The corresponding amounts are also recorded in resources Amount NU Dt And Amount NU Kt for accounts with a tax accounting sign (TA).

Similarly, you need to create a document Receipt to the current account in a separate unit, where in the field Agreement specify value: Acquiring Agreement No. 32132 (separate Klin) dated December 31, 2015.

The balance sheet for account 57.03 (Fig. 7) by divisions and contracts shows that all mutual settlements with the acquiring bank are reflected correctly.

Rice. 7. Balance sheet for account 57.03

From the video you will learn how to organize accounting by divisions on account 57.03 “Sales by payment cards” within the framework of one acquiring agreement in the 1C: Accounting 8 CORP program, edition 3.0.

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. Acquiring allows you to accept plastic cards from leading international payment systems as 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 consider the most important of them.

Reference

Acquiring– activities of a credit institution, including 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 individual entrepreneurs do not have a current account - in this case, you should choose a suitable bank in which you need to open a current account and enter into 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 (clause 5, clause 6 of PBU 9/99 “Organizational Income”). 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 “Organization expenses” (hereinafter referred to as PBU 10 /99)).

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 the acquiring bank, which 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 goods purchased and sold by them at the cost of their acquisition or at sales prices with separate consideration of markups (discounts) (clause 13 of PBU 5/01 “Accounting for inventories”).

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 (form No. KM-6).

note

The acquiring bank's services for conducting settlements are not subject to VAT (subclause 3, clause 3, article 149 of the Tax Code of the Russian Federation). 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 customers 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":

DEBIT 62 CREDIT 90 subaccount “Revenue”

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

DEBIT 90 subaccount “VAT” CREDIT 68

– 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

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;

– 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 in cash was capitalized according to the cash receipt order;

DEBIT 57 subaccount “Sales by payment cards” CREDIT 62

– 47,200 rub. – the 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 clients’ accounts were credited to the current account (minus commissions);

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 VAT. 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) (clause 2 of Article 153, clause 1 of Article 154, subclause 1 of clause 1 of Article 167 of the Tax Code of the Russian Federation). Taxation is carried out at a rate of 18 percent (clause 3 of Article 164 of the Tax Code of the Russian Federation).

The acquiring bank's remuneration is recognized by trading organizations as non-operating expenses (subclause 15, clause 1, article 265 of the Tax Code of the Russian Federation).

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

Income tax

On the date of transfer of ownership of the goods to the buyer, the proceeds received (minus VAT) are recognized as income from sales (clauses 1, 2 of Article 249, clause 1 of Article 248, clause 3 of Article 271 of the Tax Code of the Russian Federation). The specified income for profit tax purposes is reduced by the cost of purchasing the goods, which, in accordance with Article 320 of the Tax Code, refers to direct expenses (subclause 3, clause 1, article 268 of the Tax Code of the Russian Federation).

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 (subclause 3, clause 1, article 264, subclause 3, clause 7, article 272 of the Tax Code of the Russian Federation).

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” sub-account. 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 object of taxation “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.