From a legal point of view, we will talk about a bank deposit, the rules of which are established by the 44th chapter of the same name of the Civil Code of the Russian Federation.

There is a well-known contradiction regarding the accounting of deposits in the accounting regulatory framework. According to the Instructions for the Application of the Chart of Accounts (hereinafter referred to as the Chart of Accounts), the presence and movement of deposits is taken into account in subaccount 55.3 “Deposit accounts” of account 55 “Special accounts in banks”; on the other hand, according to paragraph 3 of PBU 19/02 “Accounting for financial investments”, deposits in credit institutions are classified as financial investments:

However, the IPPS does not directly provide for taking into account bank deposits in a special account 58 “Financial Investments”, therefore, without going further into theoretical reasoning, we will use account 55.03 “Deposit Accounts” to record deposits. At the same time, it is possible to use account 58 instead - this will not significantly affect the procedure for processing bank deposit transactions in 1C Accounting. In general, the specific method of accounting for deposits in an organization is established by the accounting policy.

Making a deposit in 1C 8.3 Accounting

Let's assume the following business situation:

01/25/2016 Our organization entered into a bank deposit agreement and deposited 1,000,000 rubles into the deposit account. for a period of 6 months at 12% per annum. The agreement provides for monthly accrual and payment of interest.

Thus, in our example the postings will be involved:

• Debit 55.03 - Credit 51: transfer of funds from the organization to deposit;
• Debit 51 - Credit 55.03: the reverse entry to the previous one, that is, the bank’s return of invested funds.

Note: if the deposit is opened in foreign currency, then account 52 “Currency accounts” corresponds with the account for accounting for financial investments.

• Debit 76 - Credit 91.1: accrual of incoming interest on the deposit;
• Debit 51 - Credit 76: payment of interest on the deposit.

The example uses a demo base based on the Enterprise Accounting configuration, edition 3.0 (3.0.43.241).

Transfer of funds to a deposit in 1C 8.3

To formalize the transaction of transferring funds from the organization’s current account to a bank deposit in 1C Accounting 3.0, the document “ “ is used. To create it, let's turn to the Bank Statements journal in the Bank and Cash Department - command group Bank - Bank Statements command:

At the top of the form of this journal there are buttons for manual (Receipt and Write-off) and automated (Upload - starts processing the exchange of documents with the bank) input of bank documents:

Let's manually create the document Write-off from the current account. Accordingly, by clicking the Write-off button, a new document form will open, all the necessary details of which must be filled out:

• First, you need to select the appropriate Operation Type - in our case it will be Other write-off.
• Next, in addition to the basic standard details, the debit account is indicated - 55.03, and the corresponding analytics are also filled in in the form of a bank account and.
• At the same time, the need to indicate the type of SDDS for each specific monetary transaction is established by the organization in accordance with the accounting regulatory framework.

At the output we have the expected posting, reflecting the transfer of funds to the deposit (the Show movements button):

Accrual and receipt of interest on deposits in 1C 8.3

In accounting, in accordance with paragraph 7 of PBU 9/99, interest on a deposit is recognized as other income. In tax accounting, interest on deposits is classified as non-operating income (clause 6 of Article 250 of the Tax Code of the Russian Federation) and is recognized as received and included in the corresponding income at the end of each month, regardless of the date of their payment (clause 6 of Article 271 of the Tax Code of the Russian Federation). Therefore, in this general case, there will be no discrepancies in the reflection of deposit interest between these two types of accounting.

Provided that the amount of the bank deposit was received by the bank on January 25, 2016. and returned by the bank on June 24, 2016, the distribution of accrued interest by month will be calculated as follows:

The registration of the operation of calculating interest on a bank deposit in the 1C Enterprise Accounting 8.3 program is carried out using a special document Operation. Its creation occurs from the corresponding list: section Operations - group of commands Accounting - command Operations entered manually:

In the header of the document (the upper non-tabular part) the general details for transactions (if there are several) are filled in.

To add a transaction to the tabular part of the document:

• Click the Add button;
• We fill out the necessary debit and credit accounts, as well as their analytics;
• We indicate the amount. When filling out this field in 1C 8.3, the document header details “Transaction Amount” will be automatically filled in. When the field value is changed or a new line is added, the “Transaction Amount” attribute will be automatically recalculated.

The document Operation in 1C 8.3 generates accounting entries directly:

Next, it is necessary to take into account in 1C Accounting 3.0 (8.3) the actual payment by the bank of interest on the deposit. The document Receipt to current account is suitable for this purpose. Let's create it by clicking on the button Receipt of the journal of bank statements (see above for how to get there), and fill in the details of the new document form that opens:

• First, you need to select the appropriate type of operation - in our case, Other receipt is suitable.
• Further, in addition to the basic standard details, the loan account is indicated - 76.03.
• The corresponding analytics are also filled in in the form of a counterparty, agreement and cash flow item. At the same time, the need to indicate the type of SDDS for each specific monetary transaction is established by the organization in accordance with the accounting regulatory framework:

At the output we have the expected posting, reflecting the receipt of interest on the deposit to the current account:

The above operations of accrual and receipt of interest on the deposit must be carried out in the 1C 8.3 Accounting 3.0 program on a monthly basis according to the contract schedule:

Return of deposit in 1C 8.3

So, at the end of the term of the bank deposit agreement, the bank transferred funds from the deposit account to the organization’s current account, that is, returned the money deposited.

This operation is formalized in 1C Accounting 3.0 on the basis of a bank statement confirming this fact using the document Receipt to current account already mentioned above:

• We indicate the type of operation Other receipt;
• Loan account – 55.03;
• Next, fill in the necessary analytics for the accounting accounts:

Result of the document:

We will generate reports for verification in the 1C 8.3 program: Turnover balance sheet for accounts 55.03 and 76 for the period of settlement of the deposit and at monthly intervals:

Finally…

As you can see, the Enterprise Accounting 3.0 configuration on the 1C Enterprise 8.3 platform helps the accountant simply and accurately keep records of transactions under the deposit agreement. Of course, with the help of this program you can easily and effectively solve the entire range of accounting problems, including such more rare and “tricky” situations as, for example, accounting in foreign currency,

A deposit is funds in the currency of the Russian Federation or foreign currency, placed on a repayable basis by individuals for the purpose of storing and receiving income, on the basis of a bank deposit agreement or a bank account agreement, including capitalized (accrued) interest on the deposit amount.

Income on the deposit is paid in cash in the form of interest. The deposit is returned to the depositor upon his first request in the manner prescribed for a deposit of this type by federal law and the relevant agreement.

Deposits can be accepted by banks that have an appropriate license issued by the Bank of Russia and participate in the system of compulsory insurance of individuals' deposits in banks. Participation in the deposit insurance system in accordance with the Federal Law of December 23, 2003. No. 177-FZ “On insurance of deposits of individuals in banks of the Russian Federation” is mandatory for all banks.

Bank depositors can be citizens of the Russian Federation, foreign citizens and stateless persons, in addition, minors aged 14 to 18 years have the right to independently, without the consent of parents, adoptive parents and trustees, make deposits in credit institutions and dispose of them.

Depositors can have an unlimited number of deposits in one or more banks and manage their deposits, as well as receive income and make non-cash payments in accordance with the deposit agreement.

Bank agreement with depositor

When funds are received into a deposit or deposit, an agreement is concluded with the depositor. The agreement is drawn up in writing in two copies, one of which is issued to the client. Depending on the duration of the agreements, the amount of deposits and the conditions for their return, the bank can differentiate its interest rates.

At the same time, it must indicate and agree on the procedure for paying interest on the deposit (with capitalization, without capitalization) and terms (day, month, quarter, year.). In the absence of these conditions in the agreement, interest is paid quarterly, and unpaid interest increases the amount of the deposit (capitalization), on which interest is then charged.

Cash deposits can be accepted on the terms of issuing the deposit on demand (demand deposit) or on the terms of returning the deposit after the expiration of a period specified in the agreement (time deposit). However, under a bank deposit agreement of any type, the bank is obliged to issue the deposit amount or part thereof upon the first request of the depositor. Moreover, this rule is imperative, i.e. the condition of the agreement on the citizen’s renunciation of the right to receive a deposit upon first demand is void.

The conclusion of a bank deposit agreement with a citizen and the deposit of funds by him can be certified by a savings book. A savings book is one of the forms of a bank deposit agreement. The peculiarity of registering a deposit in the form of a savings book lies, first of all, in the fact that this form is characteristic of the relationship between the depositor - a citizen and the bank. A savings book can be either registered or bearer, and a bearer savings book is a security. Both types of savings books must contain information about the bank and the status of the deposit. A registered savings book is essentially a document certifying the conclusion of a bank deposit agreement and the deposit of funds into deposits.

The absence of a personal savings book when the client appears at the bank is not an obstacle to the disposal of the deposit, since the binding legal relationship between the depositor and the bank arises from the bank deposit agreement signed by the parties. A registered savings book in case of its loss or damage can be replaced by the depositor upon his application. A bearer savings book is a security, a document certifying property rights, the exercise or transfer of which is possible only with its bearer (Article 142 of the Civil Code of the Russian Federation).
A bearer savings book must not only formalize the citizen’s deposit of funds into a deposit account in a bank, but also certify all his rights as a depositor. Therefore, no other document than a bearer savings book can serve as a basis for the bank to issue a deposit, pay interest and execute other orders of the depositor. If the bank loses it, the bearer savings book cannot be replaced. Since the savings book is kept by the depositor, the deposit data indicated in it may not reflect the true state of the deposit (for example, in the case of replenishment of the deposit by a third party, interest accrual, etc.).

If entries are made in the personal account that are not in the savings book, when the depositor visits the bank, corresponding entries are made in his deposit book. Entries in the savings book reflect all incoming and outgoing transactions on the deposit (deposit), after each entry the balance of the deposit is displayed.
All entries in the savings book are certified by authorized bank employees. The data reflected in the savings book is the basis for settlements between the bank and the depositor, unless proven otherwise.
A personal account is opened for each depositor for each type of deposit. When performing transactions on a deposit account, it is mandatory to check the compliance of the signatures on the account documents with the depositor’s sample signature.

Accounting entries

Accounting for deposits of individuals is kept in passive account 423 “Deposits and other funds raised by individuals.” In the context of this account, balance sheet accounts of the second order are maintained according to the timing of raising funds:

• poste restante;
• for up to 30 days;
• for a period from 31 to 90 days;
• for a period from 91 to 180 days;
• for a period from 181 to 1 year;
• for a period from 1 year to 3 years;
• for a period of more than 3 years.

The opening of a deposit account for an individual is formalized by posting:

• Dt 20202 “Cash desk of credit institutions”
• Kt 423 “Deposits and other funds raised from individuals” - for the amount of the deposit received at the bank’s cash desk.

The return of the deposit amount is processed by reverse posting:

• Dt 423 “Deposits and other funds raised from individuals”
• Kt 20202 “Cash desk of credit organizations” - for the amount of the deposit paid from the bank’s cash desk.

When the deposit is returned, all interest accrued up to that time is paid.

In cases where a time deposit or another deposit, other than a demand deposit, is returned to the depositor upon his request before the expiration of the term or before the occurrence of other circumstances specified in the bank deposit agreement, interest on the deposit is paid in an amount corresponding to the amount of interest paid by the bank on demand deposits, or the bank has the right to provide in the agreement a reduced interest rate on deposits withdrawn early.

The bank is obliged to charge interest on the deposit amount, the amount and procedure for calculation of which are determined in the agreement for the relevant deposit. If there is no condition in the agreement on the amount of interest to be paid, the bank is obliged to pay interest in the amount of the bank interest rate (refinancing rate) on the day of payment (clause 1 of Article 838 of the Civil Code of the Russian Federation).

The bank may provide in the agreement the right to unilaterally change the interest rate on a demand deposit. Moreover, in the event of a reduction in the amount of interest, the new amount of interest is applied to deposits made by the depositor after a month from the date of notification, unless otherwise provided by the agreement. The form of the message is not regulated. These may be announcements in the media or on the premises of the bank, etc. The method of notifying the depositor may be stipulated in the agreement.

For deposits made by individuals, on the terms of its issuance after a certain period or upon the occurrence of circumstances stipulated by the agreement, that is, “time deposits”, the amount of interest on the deposit determined by the bank deposit agreement cannot be unilaterally reduced by the bank, unless otherwise provided by law .

Interest on the amount of a bank deposit is accrued from the day following the day it was received by the bank until the day before it is returned to the depositor or written off from the depositor’s account on other grounds (clause 1 of Article 839 of the Civil Code of the Russian Federation).

Unless otherwise provided by the bank deposit agreement, interest on the amount of the bank deposit is paid to the depositor upon his request at the end of each quarter separately from the deposit amount, and interest not claimed within this period increases the amount of the deposit on which interest is accrued.

Accrued interest must be reflected in the bank's accounting records at least once a month and no later than the last working day of the reporting month. Interest on attracted and placed funds is accrued by the bank on the balance of the principal debt accounted for in the corresponding personal account at the beginning of the operating day.

In this case, interest accrued for the last calendar days of the reporting month, falling on non-working days, must be reflected in the corresponding accounting accounts in the bank’s balance sheet on the first day of the month following the reporting one.

Accounting entries for reflecting on the corresponding separate personal accounts the amounts due for payment (receipt) of interest must be made either on the last working day of the reporting month (in this case, interest for the last weekend days of the reporting month is accrued on the balance of the corresponding account at the end of the last working day of the reporting month ), or on the first working day of the month following the reporting one (directly when forming the balance on the 1st day of the month following the reporting one). The choice of the day on which the corresponding accounting entries are made is determined in accordance with the Bank's Accounting Policy.

Current interest accrued and paid on deposits within one month is recorded using the following entries:

• Dt 70606 “Expenses”
• Kt 423 “Deposits and other funds raised by individuals” - for the amount of interest paid by adding to the principal amount of the deposit;
• Kt 20202 “Cash desk of credit institutions”, 20207 “Cash in operating cash desks located outside the premises of credit institutions - when paying interest through the cash desk.

Reflection of accrued interest in the event that the start date of the interest accrual period and the date of payment of accrued interest fall on different months or if interest is not added to the deposit is recorded by posting:

• Dt 70606 “Expenses”
• Kt 47411 “Accrued interest on deposits” - for the amount of accrued interest.

The actual payment of interest by the borrower bank without violating the deadlines is accompanied by the following records:

• Dt 47411 “Accrued interest on deposits”
• Kt 423 “Deposits and other funds raised from individuals” – crediting accrued interest to accounts for recording deposits of individuals.
• Dt 423 “Deposits and other funds raised by individuals”
• Kt 20202 “Cash desk of credit organizations”, 20207 “Cash in operating cash desks located outside banks” - cash payment through the bank’s cash desk.

If the interest rate accrued on deposits (except for time pension deposits made for a period of at least six months) exceeds the refinancing rate of the Bank of Russia, and on deposits in foreign currency - 9%, then in part of the excess the amount is subject to income tax individuals. The tax rate for resident individuals is 35%, for non-residents – 30%.

The bank's obligation to withhold personal income tax from the amounts of accrued interest on deposits does not arise until the individual first applies to the deposit. The date of receipt of income in a calendar year is the date of payment of income (including advance payments) to an individual, or the date of transfer of income to an individual.

The organization places funds (structural dual-currency deposit). The placement procedure is as follows: the organization transfers rubles from the current account to the bank account, the deposit is placed in Swiss francs at the forward rate. Refunds are made in rubles (amount = placement amount). How to reflect these transactions in accounting?

Reflect transactions on a bi-currency deposit with the following entries:

Debit 55-3 Credit 51– funds are transferred to a special deposit account.

Debit 51 Credit 55-3– the bank returns the deposit funds to the organization’s current account.

Since deposits are recognized as financial investments, they can also be accounted for in account 58 “Financial investments”. The organization establishes the method of accounting for the movement of money on deposit in its accounting policy.

If the ruble valuation of the deposit funds credited by the bank to the organization's current account differs from the amount that was deposited, the organization experiences an exchange rate difference. Include negative exchange rate differences in other expenses, and positive exchange differences in other income.

Rationale

1. From the recommendation
Oleg the Good, Head of the Department of Profit Taxation of Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia
How to formalize, conduct, and reflect in accounting transactions on special bank accounts

Deposit account

If an organization has available funds and intends to receive income from placing them in a bank, then a special deposit account is opened for it, on which the bank will accrue interest monthly. The bank opens such an account on the basis of a bank deposit agreement (Art. , Civil Code of the Russian Federation), which stipulates:

• type of deposit;
• the amount that is deposited or transferred to the deposit;
• the amount of the deposit account maintenance fee;
• shelf life;
• liability of the parties;
• terms of termination of the contract;
• other conditions as agreed by the parties.

After the deposit period expires, the bank will return the money from the special account to the organization’s current account.

In accounting, the movement of money in deposits is reflected in account 55-3 “Deposit accounts in banks.”

Reflect the transfer of funds to the deposit by posting:

Debit 55-3 Credit 51 (52)
– funds are transferred to a special deposit account.

When the bank returns the deposit amount, make a reverse entry.

When calculating and paying interest on a deposit, make the following entries in your accounting:

Debit 76 Credit 91-1
– interest accrued on the deposit;

Debit 51 Credit 76
– interest on the deposit is credited to the current account.

The bank deposit agreement may provide for the payment of the entire amount of interest on the deposit upon expiration of the period of storage of funds on deposit. In this case, interest accumulates in the deposit account during the entire period of storage of the money, and then the bank transfers it to the settlement (currency) account of the organization. Reflect such transactions in accounting with the following entries:

Debit 55-3 Credit 76
– interest on the deposit is credited to the deposit account;

Debit 51 (52) Credit 55-3
– interest on the deposit is credited to the current (currency) account.

Analytical accounting for account 55-3 “Deposit accounts” is maintained for each deposit separately.

Since deposits are recognized as financial investments (clause 3 of PBU 19/02), they can be accounted for in account 58 “Financial investments”. The organization establishes the method of accounting for the movement of money on deposit in its accounting policy.

2. Reference article:Cases of exchange rate differences in accounting and tax accounting

Type of asset (liability)	Change of course	Accounting			Tax accounting
		Date of occurrence of the difference	Type of difference	Reflection in accounting	Date of occurrence of the difference	Type of difference	Reflection in accounting
Cash in foreign currency at the cash desk, in bank accounts (deposits)	The exchange rate has increased	The last date of the reporting period or the date of cash flow at the cash desk (bank account, deposit) (Clause 7 PBU 3/2006)	Coursework (paragraph 4, clause 3, clause 11 of PBU 3/2006)	Debit 50 (52, 55) Credit 91-1 (clause 13 PBU 3/2006)	Last day of the month or transfer of ownership of funds in cash (in bank accounts, deposits) (subparagraph 7, paragraph 4, article 271, subparagraph 6, paragraph 7, article 272 of the Tax Code of the Russian Federation)	Coursework

A deposit or bank deposit is an amount of money temporarily placed with a bank or other lending institution for the purpose of receiving income in the form of interest. The deposit is a debt of the bank or other credit institution to the depositor, that is, it is subject to return.

The document to be reflected in the accounting of the deposit is the “Bank Deposit Agreement”. Particular attention should be paid (to correctly reflect transactions in accounting) to the type of deposit in the agreement, the period for placing funds, the percentage of accrual and calculation of interest, as well as the conditions for early termination of the agreement for placing a deposit.

There are two ways to reflect the placement of a deposit in 1C: Accounting: by downloading an extract and by manually entering the document.

Let's look at an example of how to reflect in the 1C: Accounting 8.3 program the placement of funds on deposit and the accrual of interest on the deposit with early termination of the contract.

Example

The organization LLC "Trading House "Complex" on 04/05/2017 placed funds on deposit with a credit institution: 5,000,000.00 rubles, at 8% per annum, for a period of 1 year. Interest is paid at the end of the contract term. In case of early termination of the contract, interest is recalculated at a rate of 2.5% per annum.

In accounting, a deposit is recognized as a financial investment. Financial investments are accepted for accounting at their original cost, which is equal to the amount of funds credited to the deposit.

To record the deposit amount, Subaccount 55.03 (Deposit accounts) was selected.

We reflect the transfer of funds to the deposit in the 1C: Accounting 8.3 program.

We create a document “Write-off from the current account” by going to: “Bank and cash desk/Bank statements/Write-offs.”

1. Recipient – ​​indicate “the credit institution to which we are transferring funds for deposit;
2. Amount: in our example it is 5,000,000.00 rubles;
3. An agreement that has the form “Other” and the corresponding settlement currency;
4. DDS article – select the “Deposit placement” article;
5. Settlement account - indicate subaccount 55.03 (Deposit accounts);
6. In the payment purpose field, we indicate why we are transferring funds, under what agreement;
7. Check the “Confirmed by bank statement” checkbox;
8. Click “Swipe and close”.

We need to reflect in the program the operation of calculating interest for the month of April. Let's go Operations/Operations entered manually/Create/Select document type – “Operation”

1. “From” – indicate the transaction accounting date 05/01/2017;
2. “Transaction amount” – indicate the amount of interest accrued for April 2017. Calculated using the formula RUB 28,493.15 = ((5,000,000* 8%)/365)*26 (where 8% rate under the contract, 365 number of days in a year , 26 number of days in April).

We need to indicate the transactions “Transactions for the calculation of bank interest” in the tabular part of the document.

Click “Add” in the table section.

1. “Subconto 2Dt” - from the “Counterparties” directory, select our “PJSC Sberbank”;
2. “Subconto 3Dt” – select the deposit agreement “55”;
3. “Credit” – select account 91.01 “Other income”;
4. “Subconto Kt2” – DDS article “Interest receivable (paid);
5. Record and close.

Next, we also accrue interest in the program, in a separate document for May, which will amount to: 33,972.60 rubles = ((5,000,000* 8%)/365)*31 (where the 8% rate under the contract, 365 number of days in a year, 31 number of days in May).

And for June: 32,876.71 rubles =((5,000,000* 8%)/365)*31 (where 8% is the rate under the contract, 365 is the number of days in the year, 30 is the number of days for June).

On 07/03/2017, the organization LLC “Trading House “Complex”” terminates the agreement for placing a deposit with the credit institution ahead of schedule. To reflect this operation in the 1C: Accounting 8.3 program, create a document “Receipt to the current account” in manual mode, go to

1. “Contract” – select with the “Other” view and the corresponding payment currency;
2. DDS item – indicate “Return of deposit”;
3. Settlement account – select subaccount 55.03 (Deposit accounts);
4. Make a deposit in 1C (its return) and close.

Since the organization terminated the deposit agreement ahead of schedule, we need to recalculate the amount of interest at a reduced rate and reflect it in the program.

For this we go Operations/Operations entered manually/Create – select the document type “Operation”.

1. “From” – indicate the transaction accounting date 07/03/2017;
2. “Content” – we specify the content of our operation;
3. “Transaction amount” – indicate the amount of interest accrued for April, May, June, July 2017). The amount is calculated using the formula: RUB 30,479.45 = ((5,000,000* 2.5%)/365)*(26+31+30+2) where (2.5% reduced interest rate under the agreement, 365 number of days in a year, 26 number of days for April, 31 number of days for May, 30 number of days for June, 2 number of days for July).

Click the "Add in the table section" button.

Fill out the tabular part of the document:

1. “Debit” - select subaccount 76.09 “Other settlements with various debtors and creditors”;
2. “Subconto 2Dt” from the “Counterparties” directory, select our “PJSC Sberbank”;
3. “Subconto 3Dt” – select the deposit agreement “55”;
4. “Subconto 4Dt” – indicate the document for settlements with counterparties. In our example, this is “Write-off from current account 0000-000001 dated 04/05/2017”;
5. “Credit”, select account 91.01 “Other income”;
6. “Subconto Kt2” – DDS article “Interest receivable (paid)”;
7. Record and close.

Now we need to make adjustments in the 1C: Accounting 8.3 program for accrued interest for April, May, June 2017 due to excessive accrual of interest on deposit placement.

For this we go Operations/Operations entered manually/Create – select the document type “Document reversal”.

The adjustment must be made in separate documents for each transaction for accrued interest on the deposit for April, May and June 2017.

To reflect the receipt of interest on a deposit in the 1C: Accounting 8.3 program, manually create the document “Receipt to the current account”; for this we go Bank and cash desk/Bank statements/Receipts.

1. “Account” – select account 51 “Current accounts”;
2. “Which.” Number" and "In. Date” – indicate the number and date of the bank order;
3. “Payer” – select our “PJSC Sberbank”;
4. “Amount” – indicate the amount of our deposit: RUB 5,000,000.00;
5. “Contract” - select with the “Other” view and the corresponding payment currency;
6. DDS item - select “Interest on loans and borrowings”;
7. Settlement account - indicate subaccount 76.09 (“Other settlements with various debtors and creditors”);
8. In the payment purpose field: we indicate why the funds are being transferred to us, under what agreement;
9. The “Settlement accounts” field is filled in automatically when you select the type of transaction in the document “Receipt to the current account”;
10. Once completed, reflect the deposit in 1C and close.

To check the amount of accrued interest in the 1C: Accounting 8.3 program, you need to generate an “Account Card” report, indicating account 76.09 in the selection.

You can view the balance of the deposit amount in the “1C: Accounting 8.3” program by generating the “Account Card” report and specifying account 55.03 in the selection.

We looked at the example of placing funds on deposit in “1C: Accounting” by downloading an extract and manually entering the document, as well as calculating interest on the deposit with early termination of the contract. Any of the methods is quite simple, but requires certain knowledge.

Accounting for deposit transactions in the 1C 8.3 accounting program

A deposit (also known as a bank transfer) is a certain free amount of funds that an enterprise transfers to a deposit account with a bank or other credit institution in order to earn a profit in the form of interest.

Placing funds on deposit

In 1C Accounting, this is a regular banking operation for transferring DS.

The fact of transferring funds to the current account of another organization and the formation of accounting entries is documented in the document “Write-off from the current account.” The document is downloaded from the Client-Bank system or created manually.

Let's consider manual document entry. To do this, go to the “Bank and cash desk” menu, select “Bank statements”. Click the “Write-off” button. In the new document, select the type of operation “Other settlements with counterparties” or “Other write-off”. From the “Counterparties” directory, select the bank where we want to deposit the deposit. The type of agreement with the counterparty should be “Other”. The debit account is usually specified in 55.03 (“Deposit Accounts”).

As a result of transferring funds to the deposit, we receive posting 55.03 - 51.

Refund of a deposit

The return of the deposit to the organization's current account is done using the document “Receipt to the current account.” It is drawn up in the same way as the document “Write-off from the current account”. The same accounting account is indicated (55.03).

Posting for the return of the deposit in return to receipt: 51 - 55.03.

Interest accrual on deposit

Accounting for the accrual of interest on a deposit is also reflected in the document “Receipt to the current account” with the type of transaction “Other”, only the “Settlement account” is indicated, as a rule, 91.01 (“Other income”).