Settlement and cash services. Settlement and cash services for clients of a commercial bank (RKO) Banking RKO

The result of the development of settlement and cash services for individuals in Sberbank of the Russian Federation was the achievement of a leading position in this market sector, based on competitive price conditions and the quality of services provided, a wide product range.

In the face of growing competition, the preservation of the leading position of Sberbank of Russia in this segment of the financial market and the further development of cash settlement and cash services for individuals is primarily associated with improving the quality of services provided, pursuing a flexible tariff policy and reducing the complexity of operations for the client and the Savings Bank. In order to consolidate the size of payments made and, accordingly, reduce their cost, along with operations related to payments for housing and communal services, Sberbank of the Russian Federation is developing services for household payments in favor of retailers, enterprises and organizations providing household, transport, legal, educational, tourism, telecommunications, insurance, medical and other services. Sberbank of Russia actively supports an increase in the volume of non-cash receipts on deposits and debits from accounts on behalf of a client.

Sberbank of the Russian Federation is significantly expanding the volume of operations for servicing individuals' money transfers in rubles and foreign currency. The volume of services for property transactions of citizens, related consulting services, and the volume of services for renting individual safe deposit boxes are increasing.

Cash services for individuals include: income and expenditure transactions, purchase and sale of foreign currency, sale of coins, precious metal ingots, rental of individual safe deposit boxes.

Income and expenditure transactions are carried out in the cash department. The department performs the following functions: acceptance of cash and other valuables, issuance of cash and other valuables.

The scheme of settlement and cash services for individuals in the Central Office No. 4205 of Sberbank of Komsomolsk-on-Amur is shown in Figure 4:

Figure 4 - The structure of settlement and cash services for individuals in the Central Office No. 4205 of Sberbank of Komsomols-on-Amur

An individual wishing to open a deposit account - fills out a credit order, an alphabetical card and a deposit agreement, and also gives a sample signature on the front card. The controller completes the receipt order, in which he indicates the client's account number, branch number, accrues interest on the deposited amount and signs the order, enters Form 1, which indicates:

- surname, name, patronymic of the client;
- Account number;
- branch number;
- the amount of the down payment;
- date of birth of the client;
- interest charges;
- place of registration;
- expiration date of the deposit and capitalization period.

The controller issues a savings book, which must indicate:

- name and location of the savings bank;
- deposit account number;
- the amount accepted as a contribution.

With an additional deposit, the client fills out an incoming order, in which he indicates the last name, first name, patronymic of the account holder, the amount of the contribution, the date of the transaction and signs the order.

Funds can be accepted as a deposit from another person upon presentation of a savings book and a passport of the depositor. If the book is not presented, cash is accepted on the basis of a receipt, the original of which remains with the depositor.

The main documents when making debit transactions in the bank are cash checks, debit orders. When issuing funds from a deposit, the client provides a passport, a savings book and a completed expenditure order.

The controller conducts a debit transaction on a personal account, displays the balance of interest and makes an entry in the savings book.

A client - an individual can draw up a power of attorney or a will for a deposit.

Also, foreign exchange transactions with individuals have now become more important.

CO No. 4205 of Sberbank of Kosomolsk-on-Amur created a universal system of settlement and cash services for the entire range of foreign exchange transactions. The following operations are carried out at the operating cash desks of the Savings Bank:

- purchase and sale of foreign currency in cash for cash rubles (US dollars, euros, Japanese yens, Chinese yuans);
- purchase and sale of payment documents (traveler's checks) in foreign currency for cash rubles, as well as sale and payment of payment documents for cash foreign currency;
- acceptance for examination of banknotes of foreign states, the authenticity of which is in doubt;
- acceptance for sending cash foreign currency for collection;
- operation for the exchange of banknotes;
- replacement of a non-payment banknote with a payment banknote;
- purchase of banknotes for cash rubles;
- exchange of payment banknotes of a foreign state of one denomination for a payment banknote of the same foreign state with the same denomination;
- issuance of cash foreign currency/cash rubles on debit and credit cards.

Having an account in rubles and foreign currency, you can buy or sell the currency that is on the account of a client - an individual, by performing a non-cash conversion operation on the account. For these purposes, the bank daily sets a special buying and selling rate for carrying out conversion operations with the account of individuals.

If there is a deposit in rubles and foreign currency, when making a purchase transaction, it is necessary to fill out an order for debiting funds from a ruble deposit and an order for crediting funds in foreign currency for the amount calculated at the exchange rate set by the bank on the day of the transaction.

Currently, CO No. 4205 of Sberbank of Komsomolsk-on-Amur open foreign currency accounts on demand and urgent to individuals. Interest rates on foreign currency deposits are systematically reviewed by the bank in accordance with market conditions. Deposits are accepted in the name of a specific person. The structure of deposits in foreign currency in CO No. 4205 of Sberbank of Komsomolsk-on-Amur is presented in Appendix B.

The composition of non-traditional banking operations includes operations of banks with precious metals. Precious metals have investment value and are a tool for the formation and accumulation of funds. Therefore, they are classified as financial assets and may be subject to banking transactions.

Operations with precious metals as with currency values are regulated by the Law of the Russian Federation of December 10, 2003 No. 173 - FZ "On currency regulation and currency control" and the Law of the Russian Federation of March 26, 1998 No. 41 - FZ "On precious metals and precious stones" .

Precious metals are gold, silver, platinum, platinum group metals (palladium, iridium, rodite, ruthenium, osmium) in any form and condition, with the exception of jewelry and other household products, as well as scrap of such products.

In order to carry out transactions with precious metals, the bank must obtain permission to carry out such transactions - a license to carry out transactions with precious metals. The specified license is issued by the Central Bank of the Russian Federation to an operating bank if it has or simultaneously with a license to carry out operations in foreign currency. A newly created bank can also obtain a license to conduct operations with precious metals along with a license to conduct banking operations with funds in rubles and foreign currency (without the right to attract deposits from individuals).

The license (permission) for carrying out operations with precious metals gives the bank the right to attract deposits and place precious metals.

Banks have the right to carry out the following operations and transactions with precious metals:

1. buy and sell precious metals both at their own expense and at the expense of their clients, acting as a commission agent or agent under commission or commission agreements;
2. attract precious metals into deposits (on demand and for a fixed period) from individuals and legal entities;
3. place attracted and own precious metals on its own behalf and at its own expense to deposit accounts in other banks, as well as provide loans in precious metals;
4. provide and receive ruble and foreign currency loans secured by precious metals;
5. store and transport precious metals;
6. carry out transactions of purchase and sale of precious metals.

Banks carry out operations with precious metals with the opening of metal accounts. Metal accounts are opened for individuals and legal entities, including banks. To store precious metals, banks open metal accounts for safekeeping. Precious metals accepted from the client for storage are not borrowed funds of the bank and cannot be placed on their own behalf and at their own expense. To carry out operations to attract deposits and place precious metals, banks open unallocated metal accounts.

CO No. 4205 of Sberbank of Komsomolsk-on-Amur sells gold bullions. Measured ingots are manufactured and marked by Russian organizations in accordance with current state standards, weighing from 1 g to 1 kg with a content of chemically pure gold of at least 99.99% of the ligature mass of the ingot. The Bank provides qualified assistance and advice in the sale of measured bars. When selling, they are accompanied by documents confirming the origin of the ingots (certificate or passport of the manufacturer).

Prices for the sale of bullions of precious metals are set taking into account the value added tax and vary depending on the quotation of the purchase of the Bank of Russia.

Also, CO No. 4205 of Sberbank of Komsomolsk-on-Amur sells commemorative and commemorative coins made of precious metals. Commemorative and commemorative coins are the currency of the Russian Federation, expensive materials (precious metals) are used in their manufacture, complex check technologies and decoration methods are used, which give the coins specific properties and allow them to circulate both as a means of payment at face value and as objects collecting and investing.

Clients are offered silver coins in denominations of 1 ruble, 2 rubles, 3 rubles, 25 rubles, gold coins in denominations of 10 rubles, 25 rubles, 50 rubles, 100 rubles. The demand for coins by customers - individuals is so great that it is becoming more and more difficult to satisfy it every year.

CO No. 4205 of Sberbank of Komsomolsk-on-Amur accepts payments in favor of enterprises, institutions and organizations, payments to the budget and extra-budgetary funds, voluntary contributions from citizens:

- payments for an apartment, utilities (electricity, gas, telephone, etc.);
- taxes and payments credited to the budget and non-budgetary funds (technical inspection of vehicles, registration at the place of residence, targeted fee for a foreign passport, an order for an apartment, etc.);
- insurance payments and state insurance payments;
- payments of voluntary societies;
- Receipts of voluntary contributions from the population and organizations.

Payments are accepted by the bank regardless of the place of residence of the payer and the location of the account of the organization receiving the payment.

These operations are carried out by accepting cash and in the manner of non-cash settlements on instructions from depositors to transfer amounts from deposit accounts.

Table 11 provides information on the amount of transactions on settlement and cash services for individuals of CO No. 4205 of Sberbank of Komsomolsk-on-Amur.

Table 11- Information on the amount of transactions on settlement and cash services for individuals CO No. 4205 of Sberbank of Komsomolsk-on-Amur thousand rubles for 2002-2004.

CO No. 4205 of Sberbank of Komsomolsk-on-Amur provides the bank's clients - individuals and legal entities with the provision of individual safes for rent:

- for storing valuables and documents;
- for carrying out settlements on real estate purchase and sale transactions;
- to notaries for the storage of hereditary property in connection with the performance of notarial acts in inheritance cases.

An individual safe is provided to the client for rent on the basis of a lease agreement concluded with the bank for a period specified by the parties. By agreement of the parties, the lease period may be extended.

One of the most important areas in the work of a commercial bank to improve the service to individuals is the development of non-cash settlements of citizens with trade, public utilities and other enterprises. Currently, banks perform a wide range of settlement and cash operations: accept payments from the population in favor of enterprises, institutions, organizations, as well as in the income of the state and local budgets; issue checks to pay for goods and services; make, on behalf of depositors, non-cash settlements on payments; perform other operations.

In recent years, the range of goods and services for which the population can pay by bank transfer has expanded significantly. Checks are one of the forms of non-cash payments.

Settlement check of the Savings Bank of Russia - a nominal monetary document certifying the right to receive the amount in the currency of the Russian Federation at the expense of funds placed by the client in the Savings Bank of Russia. Validity of the check is 4 months.

A settlement check is issued in the name of an individual when he deposits cash on a settlement check or debits the amount from the deposit account and can be used by the client to receive cash or credit the amount of the settlement check to the deposit account.

At the request of the client, the check can be issued in the name of another person, who in this case becomes the owner of the check.

When issuing a settlement check, a service fee of 0.5% of the amount is charged. When paying by check, the fee for services is 0.5% of the amount.

CO No. 4205 of Sberbank of Komsomolsk-on-Amur sells traveler's checks issued by the following companies: American Express, Thomas Cook-MasterCard, Visa Interpayment.

Traveler's checks in US dollars and euros can be purchased at the Central Office No. 4205 of Sberbank in Komsomolsk-on-Amur:

- for cash;
- for cash rubles;
- by writing off funds from foreign currency or ruble deposits.

Types of traveler's checks, payment for which is made at the cash desks and exchange offices of Sberbank in Komsomolsk-on-Amur: American Express, Thomas Cook-MasterCard, Visa, Citicorp.

Traveler's checks are very easy to use. When purchasing cheques, the client puts his signature on each purchased cheque. When presenting for payment, the owner must re-sign the checks in the presence of the person accepting traveller's checks. The payment of the check is made with the identity of the signatures. Such a system insures the owner against the risk of losing the check.

For the sale of a traveler's check, the bank charges a commission of 0.5% (min 1 USD). Traveler's checks are accepted for payment all over the world in shops, restaurants, hotels, and services. The exchange of traveler's checks in banks and other financial institutions for the payment of the host state is more profitable than the exchange of cash US dollars. Traveler's checks are perpetual. If necessary, a check can be exchanged for cash or rubles at Sberbank of Russia or other financial institutions.

CO No. 4205 of Sberbank of Komsomolsk-on-Amur transfers deposits (in whole or in part) and cash (both for crediting to deposits and for cash payments) to any institution of Sberbank of Russia, as well as to any bank in Russia and beyond border. Sberbank of Russia offers the minimum transfer terms:

- currency transfer - 3 days;
- ruble transfer within Russia - 3 days;
- ruble transfer in the system of Sberbank of Russia - 3 days;
- urgent transfer of cash in the system (territorial banks and branches) of Sberbank of Russia - 24 hours.

To transfer a deposit or cash to a client - an individual, it is not necessary to have a deposit account with the institution of Sberbank of Russia to which the funds are transferred. The Client has the right to transfer a deposit (in whole or in part) or cash both in his own name and in the name of any other person.

Appendix B shows the tariffs for money transfer services established in the Central Office No. 4205 of Sberbank of Komsomolsk-on-Amur.

The mechanism of functioning of the system of electronic money settlements of individual clients is based on the use of plastic cards and includes operations carried out using ATMs, electronic settlement systems for the population in trade organizations, banking systems for individuals at home and at the workplace, as a way to bring various services to consumer.

The assistance service of Sberbank of Russia provides cardholders with the following services around the clock by phone:

- blocking of cards by telephone message of the client;
- consultation of the client on the procedure in case of loss or theft of the card;
- recommendations on the client's actions in case of disputable transactions;
- providing information on the spending limit for authorization, account balance, debit transactions and account replenishment transactions, reasons for refusing to service the card, service points.

In addition to the offered traditional plastic cards of the international standard, the Savings Bank of Russia makes non-cash payments in the system of settlements using bank cards of AS Sberkart. This is a microprocessor card that works within the framework of the Sberbank of the Russian Federation system.

Card AS "Sberkart" - a bank card with a built-in microprocessor and printed with the logo of the Savings Bank of Russia or the trademark "Sberkart". The AS Sbercard microprocessor card is issued by Sberbank institutions to residents of the Russian Federation - legal entities and individuals for a period of 12 or 24 months exclusively in rubles. Further, if desired, the period is extended. With each operation, the amount is debited directly from the card, and not from the card account, that is, the microprocessor carries variable information about the amount of money. There are two types of cards for individual clients: payroll and personal.

The salary card of AS Sbercard is issued as part of the implementation of joint “salary projects” with enterprises in Russia. It is designed to receive wages, fees, scholarships and other income, as well as to pay for goods, work, services and receive cash in the subdivisions of Sberbank of Russia that carry out transactions with cards. Annual maintenance of the bank card salary account is free of charge. Daily accrual of interest on the balance of funds on the card account is made at the rate of 2% per annum.

A personal card of AS Sberkart is issued to a client - an individual for their own purposes. The first year of servicing such a card costs 250 rubles, each subsequent year 125 rubles. Interest is accrued on the balance of funds on a quarterly basis, at the rate of 2% per annum.

The issuance of cash in rubles, on both cards, within the territorial bank that issued the card, is free of charge, in other branches - a fee of 1% of the amount of cash received is charged. There is no initial fee for opening a bank card account and a non-withdrawable balance on the account.

Table 12 provides information on attracting funds from individuals to bank card accounts of AS Sberkart at CO No. 4205 of Sberbank in Komsomolsk-on-Amur.

Table 12 - Information on raising funds to bank card accounts of AS "Sberkart" in CO No. 4205 of Sberbank of Komsomolsk-on-Amur.

Analyzing table 12, we can conclude that the popularity of AS Sberkart in Komsomolsk-on-Amur is growing, because the amount of attracted funds increased from 321 thousand rubles in 2002 to up to 40076 thousand rubles in 2004 and amounted to 39755 thousand rubles.

Thus, the advantages of AS Sberkart microprocessor cards are:

- wide service network;
- cost-effectiveness - all settlement operations in trade and service enterprises are carried out without commission;
- speed of execution of transactions and the minimum amount of documents to be filled out - the card is issued on the day the account is opened;
- security - a high level of card protection excludes unauthorized access to the account;
- speed and ease of maintenance;
- functionality - the presence of two accounts on the card: one - completely protected by passwords, and the other - without passwords, allows you to make small purchases without entering a PIN code.

Settlement and cash services by a commercial bank for legal entities are the basis of the modern financial system. Such cases when enterprises pay directly are a thing of the past. Now for the attempt to commit such actions in some cases, even criminal punishment is provided.

general information

To begin with, let's find out what the settlement and cash services of legal entities in a bank are. Under this is called a set of services that are provided by a financial institution and which are aimed at ensuring timely settlements of the organization with various entities. The procedure for their provision is regulated by the Law “On Banks and Banking”, the Civil Code of the Russian Federation and the regulatory framework of the Central Bank of the Russian Federation. Special attention should be paid to the Regulations on cashless payments, and other regulatory documents. It also requires an agreement between the client and the financial institution. It should be noted that settlement and cash services can be provided to individuals and legal entities, and not just the latter.

Basic cash services

After the contract has been concluded, the organization must receive a checkbook. It will be needed to receive cash for salaries of employees and the needs of the enterprise. There are basic and additional services. The first ones include:

Issuance of account statements, which contain information about the transactions performed.
Cashless payments.
Operations with cash (the phrase "cash service" can also be used to refer to).

Basic services are usually free, or a symbolic commission is taken for their implementation. To carry out any of the above operations, you must use a unified form. The bank receives a fairly good income for the provision of additional services. Some institutions have their own characteristics. Let's take Sberbank as an example. in this financial institution provides for the possibility of opening an account not only in rubles, but also in a number of other foreign currencies.

Legal regulation

We have already considered what laws and regulations serve as the basis for relationships. But they regulate only as a whole and in general. In addition to the legislative framework, an additional cash settlement agreement is concluded between a legal entity and a bank. There are no restrictions on the form of ownership for entering into such relations. When all the formalities are settled and opened, the enterprise can dispose of its funds for conducting any activity, which does not contradict the law. If this process is carried out for the first time, then special attention should be paid to the conditions for providing the following:

Receiving and issuing cash.
Ensuring prompt and uninterrupted movement of funds.
Possibility of carrying out operations with currency.

You can optionally connect other services, but it depends on the desire and needs of the enterprise itself. If we talk about interaction, then for these purposes two methods are used, from which everyone chooses what is convenient for him:

Classical. Provides for the transfer of orders personally on paper or through the mediation of a trusted person. Of the negative points, it should be noted the need to spend time traveling to the bank's office, so relatively few enterprises use this method.
Online banking. In this case, financial management is carried out remotely. Payment orders and claims are transmitted via the Internet. Due to its speed, flexibility and ease of use, this method is widely used by most organizations.

How is the calculation done?

When the bank receives an order from the company (it does not matter in what way, the main thing is that it is confirmed that the document was sent by an authorized person), then it executes it by agreement. For this purpose, it is now considered good manners to use BESP. This abbreviation stands for Bank Electronic Urgent Payments. Transferring money via BESP takes minutes. Although according to the law, the payment must be made within three working days. This is done in case of sudden and unexpected events that bring the system down. Although an additional fee may be charged for such a quick execution of the order. And transfers, even using BESP, will take just three business days. If a bank practices such schemes, it is necessary to think about whether to continue to be served in this financial institution. Fortunately, there are enough worthy competitors. Take, for example, such structures as Alfa-Bank, Sberbank, VTB 24. Settlement and cash services for legal entities, if the client does not satisfy, you can change the financial institution. Remember that we can vote with our wallets.

Acquiring

All enterprises that are on the cash register of a certain financial institution can, after signing a separate agreement, make it possible to pay for goods without leaving the outlet. True, in such cases it is necessary not only to take care of the availability of all the necessary equipment, but also to carry out a fairly significant number of control measures in time (first of all, this applies to safety). The same can be said about the acceptance of payment by means of payment cards in the World Wide Web. In such cases, terminals replace special forms that the buyer must fill out.

Cash transactions

For this purpose, the previously mentioned amounts are used. The amounts issued with its help are used to finance the economic side of the enterprise, pay wages and settle accounts with suppliers. A corporate bank card has recently become a kind of analogue for a checkbook. When it is issued, a special account is opened, with the help of which the financial institution conducts a register of all transactions performed, issues statements with the amounts of turnover and cash balances. Consider the example of VTB. Settlement and cash services for legal entities in terms of wages for employees are carried out by transferring a certain amount of money to a bank card. But for some people, this approach is not convenient, because they are used to being customers not of VTB, but of Sberbank. In this case, an accountant may additionally be sent to the bank, who will be there already with the help of a checkbook to receive the necessary amounts. As you can see, there are positive changes, but so far certain obstacles often arise before the full automation of the process of crediting money. If you have to move with a significant amount of money, then many large financial institutions offer a collection service. It is available after the current account and the corresponding supplementary agreement have been signed.

Account opening

This service can be both paid and free. It all depends on the policy of the bank. But this amount is not unbearable even for new enterprises - for such a pleasure you will have to pay "only" a couple of thousand rubles. A few hundred more must be paid for servicing a current account. Many financial institutions charge usage fees only in the months when there is at least one transaction. Certain deviations from the indicated values \u200b\u200bmay be in those cases if not a ruble account is opened, but a foreign currency one. Abroad, respectively, other prices for these services, which vary depending on local specifics.

Interaction with the tax service

This information will be useful to those who are just thinking about opening an account. The fact is that, according to the legislation of the Russian Federation, a legal entity, when opening a current account, must report this to the tax service no later than 5 days after the registration was completed. If you do not make it on time, then a fine is imposed. In the absence of a desire to understand all the nuances yourself, you can entrust all questions to a company specializing in this. The approximate cost of such a service will be about 2-3 thousand rubles.

Conclusion

There is much more to be said about how the system of settlement and cash services is arranged, to touch on various nuances and aspects. In general, if an entrepreneur or manager has at least a general idea of the CSC, this will allow him to better understand the affairs of the subordinate company, which is undoubtedly a significant plus.

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INTRODUCTION

1. ESSENCE OF THE ORGANIZATION OF SETTLEMENT AND CASH SERVICE FOR CUSTOMERS

1.1 SETTLEMENT AND CASH SERVICE FOR LEGAL ENTITIES IN THE BANK

1.2 SETTLEMENT AND CASH SERVICES OF INDIVIDUALS IN THE BANK

1.3 IMPROVE CUSTOMER SERVICE

2. SETTLEMENT AND CASH SERVICE OF THE CLIENT OF ZAPADNOURAL BANK OF OAO SBERBANK OF RUSSIA

2.1 CHARACTERISTICS OF THE WESTERN-URAL BANK OF OAO "SBERBANK OF RUSSIA"

2.2 REGULATORY BASIS FOR ACCOUNTING FOR CASH SETTLEMENT SERVICES

2.3 ANALYSIS OF THE ORGANIZATION OF SETTLEMENT AND CASH SERVICES OF THE CLIENTS OF THE WESTERN-URAL BANK OF OAO SBERBANK OF RUSSIA

CONCLUSION

REFERENCES

APPS

INMANAGEMENT

BanTo- a legal entity established in a certain organizational and legal form and having the exclusive right to carry out, in accordance with the procedure established by law, activities on its own behalf to raise funds for deposits, to place these funds on its own behalf and at its own expense on the terms of repayment, payment, urgency, openness and maintenance of bank accounts of individuals and legal entities.

Any economy rests on objective economic laws, one of which is the law of money circulation. The circulation of money occurs under the influence of financial institutions, and above all banks, which create the basis for money circulation and are associated with all sectors and sectors of the economy.

Banks provide financing for all areas of business, production and non-production areas, management areas and fill the federal and territorial budgets with the necessary funds.

Theme of the course work "Organization of settlement and cash servicesbank clients”. Settlement and cash services for clients is one of the most important areas in the work of a commercial bank, since the payment system is one of the basic structures of the modern economy. The flow of funds passing through bank accounts between business entities requires special attention and strict order. Given the pace of development of banking services, it should be assumed that in the near future there will be an increase in non-cash transactions in the settlements of individuals and legal entities. Therefore, the study of this process is of great importance for banking. The relevance of this topic is dictated by the entire course of development of the banking services sector.

CspruceI consider my work: correctly present the material on this topic, clearly and clearly express their thoughts, fully disclose the essence of cash and settlement services for customers.

1. THE ESSENCE OF THE ORGANIZATION OF SETTLEMENT AND CASH SERVICES FOR CLIENTS

1.1 SETTLEMENT AND CASH SERVICE FOR LEGAL ENTITIES IN THE BANK

Settlement and cash services for clients is a set of banking operations that satisfy certain needs of customers and are aimed at making a profit.

Servicing legal entities, i.e. enterprises, organizations and institutions. Settlement and cash transactions are carried out on behalf of legal entities. Cash services for bank customers and all settlements are made by debiting or crediting funds to their bank accounts. Settlement and current accounts are opened in the bank to store own funds of enterprises and organizations and make settlements. The issuance and use of borrowed funds are registered on the loan accounts of legal entities.

A commercial bank is interested in attracting legal entities for settlement and cash services. This is due to the fact that the money in the bank account is the attracted funds of a commercial bank, in accordance with the volume of which its entrepreneurial activity is built.

Along with settlement and cash services, a commercial bank can offer a wide range of operations in which a legal entity is interested: trust management of property and a portfolio of securities, consulting services, lending, etc.

Opening, reissuing and closing an account is one of the operations in the settlement and cash services of legal entities.

Legal entities have the right to open other accounts in banks to perform a limited range of operations. Clients independently choose banks for settlement and cash services. Regulations oblige clients to keep both their own and borrowed funds in banks.

Zconclusion of an agreement on opening a bank account:

The contract is concluded in a simple written form. As a rule, the bank and the client conclude a single bank account agreement, although the current legislation allows the possibility of concluding such an agreement by way of an offer (submission of an application and other documents for opening a bank account) and acceptance (permissive inscription of the head of the bank).

The bank is not entitled to refuse the client to open a bank account, except in cases where such a refusal is caused by the bank's inability to accept banking services or the refusal is allowed by law and other legal acts.

For discoveriesaccounts legal entity must be submitted the following documents:Documents provided by the client to the bank, are checked for completeness of documentation, legality and availability of the necessary information for opening and maintaining an account. This work is performed either by the head of the department of settlement and cash services for legal entities and budgets or by an employee of the department responsible for opening customer accounts.

· An application for opening an account must be written by the client's hand and signed by the head and chief accountant of the legal entity.

· The certificate of state registration can be submitted in the form of a copy certified by a notary public, a higher organization or body that registered the constituent documents.

· Constituent documents are submitted depending on the organizational and legal form of the legal entity. Copies of constituent documents must be notarized or certified by the body that registers the legal entity.

· The certificate of registration with the tax authority is presented to the bank in the original. At the same time, the bank makes a photocopy of the original Certificate. The copy is certified by the employee who receives documents from the client for opening an account.

· The card with samples of signatures and stamps of the form is submitted to the bank in two copies, one of which must be certified by a higher organization or by a notary.

After account opening, endorsed by the chief accountant or his deputy, cards indicating on them the order and frequency of account statements are transferred to the relevant bank employees.

When compiling the form card, it indicates the persons who have the right of first and second signature. The sample signature of the head is included in the card without fail, with the exception of the sample signature of the heads of ministries, departments, heads of regional administrations.

The right of the first signature belongs to the head of the enterprise, organization or institution for which the account is opened, as well as to officials authorized by the head to manage the account. The right of the first signature cannot be granted to the chief accountant and other persons having the right of the second signature.

The right of the second signature belongs to the chief accountant. If the enterprise provides for a position with a different name instead of the position of chief accountant (head of the financial department, financial and accounting department), then the client must make a note about this on the card.

The form card must include a sample of the print of the seal assigned to the legal entity or its separate structural divisions. The use of seals intended for special purposes, for example, "for packages", "for passes" is not allowed.

For accounts of joint ventures, international associations and organizations, the card is certified only by a notary.

After checking the documents submitted by an individual, a bank account agreement is concluded with him, a copy of the identity document is made in his presence. Documents for opening an account are kept in the client's legal file.

We emphasize that the moment of concluding an agreement and the moment of opening an account must coincide, meaning the minimum technically necessary time gap. In this regard, the statement about the possibility of concluding an agreement in the absence of all the documents required from the client seems to be erroneous. It should also be taken into account that the type of account to be opened, specified in the agreement, depends on the legal status of the client, the nature of his activities, goals, etc., data on which are contained in the required documents. The rules on a public contract apply to the procedure for concluding a bank account agreement. The Bank is not entitled to give preference to one person over another in relation to the conclusion of a public contract, except for the cases provided for by law and other legal acts, it is obliged to conclude an agreement on the same terms for all citizens.

The Bank may terminate the agreement on settlement and cash services in the event of:

· Non-compliance with the requirements of the minimum balance on the account;

· Within a month from the date of notification of the bank's client about this;

· In the absence of transactions on the account during the year.

The bank closes the account of a legal entity on the basis of a relevant court decision. Termination of contractual relations is carried out in two stages:

1) Termination of the contract;

2) Closing the account.

Within seven days after the termination of the contract, the balance on the account must either be issued to the client or transferred to another account.

At reissuing an account in connection with the reorganization (merger, accession), the same documents are submitted to the bank as when opening an account. When changing the name or subordination, it is necessary not later than one month from the date of renaming or subordination to submit an application from the account holder about the relevant changes and a copy of this decision.

At closing an account may be carried out by decision of the account holder, the owner of the property of the enterprise, bank, arbitration court. At the initiative of the client, the bank account agreement can be terminated at any time and without any conditions. To close an account, the client submits an application to the bank, which must contain confirmation of the balance of funds on the account on the day of closing and an indication of the transfer of the balance of funds. If there is a balance on the account, the bank draws up a memorial order to close the account. The transfer of the balance of funds can also be made on the basis of the payment order submitted by the client.

1.2 SETTLEMENT AND CASH SERVICES OF INDIVIDUALS IN THE BANK

Settlement and cashoperations are the first and main banking operations.

Commercial banks perform a large volume of settlement and cash transactions. An important indicator of the positive activity of a commercial bank is the uninterrupted cash service for customers.

Cashier customer service includes the following operations:

- acceptance of the client's cash for crediting to a bank account;

- acceptance of cash in any branch of Sberbank of Russia for crediting to the client's main account;

- issuance of cash by the bank to the client;

- delivery of wages to customers by the bank's cash collection service;

- exchange of cash, exchange of banknotes for coins;

- exchange of dilapidated banknotes and defective coins of the Bank of Russia;

- acceptance of banknotes, the authenticity of which is in doubt, for sending for examination

In order to carry out settlement and cash services for individuals, as well as to carry out operations with cash and other valuables, credit organizations create equipped and technical fortified premises in buildings. Premises for transactions with valuables include:

· Vaults of valuables of a credit institution, conforming to the requirements of current state standards;

· Operating cash desks;

· Recalculation cash desks;

· Premises for receiving - issuing valuables to collectors;

· Premises of clients.

Acceptance of cash at the cash desk:

The main form of cash receipts in the bank is the delivery of them directly by the clients themselves to the bank's cash desk on the basis of an announcement for a cash contribution during the operating day (at the day cash desk) and after it ends (at the evening cash desk). If the amount actually handed over to the bank's cash desk corresponds to the amount indicated in the receipt document, the cashier signs all three of its components (announcement, receipt, order), stamps the receipt and hands it to the client - depositor of money. He leaves the announcement in the cash documents of the bank, and sends the order to the announcement to the teller for crediting the cash deposited by the client to his current account.

Cash receipts to the bank are also carried out through the collection apparatus. The Bank may carry out collection and delivery of its funds and valuables. Most banks that do not have their own collection service use the services of the Russian Collection Association.

Cash withdrawal:

The issuance of cash to enterprises and organizations is carried out by cash checks. The latter are forms of strict accountability and are issued to the client in the form of checkbooks. To receive cash from his current account, the owner of the checkbook must fill out a cash check, indicating in it the name of the recipient of the money, the number of the account from which they will be withdrawn, their amount in figures and words, the intended purpose (on the back of the check), sign the first officials faces and print. The operating officer of the bank checks the correctness of filling out the check, the availability of funds on the client's current account, and then, cutting off the control mark from the check, passes it to the recipient of money for subsequent presentation to the bank cashier, and the check itself - directly to the bank's cash desk.

The work of the bank with cash to serve customers - individuals, as well as employees of the bank itself is carried out according to incoming and outgoing cash orders, respectively, for receiving and issuing cash.

Carrying out currency exchange transactions with the participation of individuals:

Currency exchange operations with the participation of individuals, involving cash settlements, are carried out at the bank's exchange offices. Currency exchange transactions with the participation of individuals, which provide for settlements in a non-cash form, are carried out only at the box office.

The rate of purchase, sale, conversion of foreign currency is set before the start of the working day of the exchange office or cash desk on the basis of a bank order certified by a signature, which indicates the date and time of establishment, the name of the currencies with which the bank performs currency exchange transactions. During the working day, authorized banks have the right to change the established exchange rates. The exchange rate is set based on supply and demand in the foreign exchange market.

Cash foreign currency is accepted at the cash desk of the branch after checking, in accordance with the currency legislation, the legitimacy of accepting a payment from an individual in cash foreign currency in favor of the beneficiary (approval of an application for a contribution of foreign currency in cash) by the responsible executor of the branch entrusted with this function.

Acceptance of cash foreign currency at the cash desk of the branch is carried out according to the incoming currency order, issued in accordance with the requirements, and the payment order of an individual.

The cash foreign currency accepted during the banking day is formed and packaged in accordance with the established procedure.

At the end of the banking day, all foreign currency is transferred to the head of the cashier against signature, in the control sheet of accepted and issued valuables, along with registers of purchased foreign currency, payment documents in foreign currency, incoming foreign exchange orders and a statement of cash turnover for the day and balances of valuables. The head of the cash desk checks the amount of foreign currency accepted by him with incoming currency orders, a reporting certificate, and signs it.

1.3 IMPROVE CUSTOMER SERVICE

A significant drawback of the cash service system that has developed in the country is its low efficiency, which implies the appearance of the client at the bank, as well as the inability to receive cash after the operating day.

An important and rapidly growing component of modern electronic banking systems is the use of vending machines, which are installed either inside or outside the bank premises. They provide round-the-clock execution of operations for receiving cash, which is formalized as accepting deposits, issuing money in cash and withdrawing the corresponding amount from the account, as well as transferring money from account to account. Automatic cashier is a complex electronic-mechanical machine, the key elements of which, along with the system of input, processing and output of information, are: a plastic card, an account holder identification system, a money acceptor and a cash dispenser.

Credit card - payment and settlement document, issued by the bank to its depositors to pay for the goods and services they purchase. They are a plastic card with the name of the owner, the number or code assigned to him, contains a sample of his signature and an indication of the validity period. Modern credit cards are issued with a molded microprocessor and have a large memory capacity. Credit cards are used in the Russian Federation to serve both foreign and Russian citizens.

Debit cards- this is a payment and settlement document issued by banks to their depositors to pay for the goods, services they purchase or to receive cash from ATMs (ATMs). Payment by debit cards is made by direct debiting from the payer's account of money from the amount encoded on the magnetic stripe of the card. Therefore, debit cards do not allow their owners to pay for purchases in the absence of money in their bank account.

The introduction by a commercial bank of such a system for performing operations ensures the transition to a qualitatively higher level of cash customer service.

Organization of work with cash when using ATMs produced in the following way.

To reinforce the ATM and withdraw cash from it, by written order of the head of the credit institution, responsible employees of the credit institution are appointed, one of whom is a cash or collection officer. The keys to the ATM are assigned to the specified employees.

Reinforcement of an ATM with cash is carried out as necessary on the basis of a written application of a cashier responsible for servicing the ATM, or the head of a division of a credit institution that, using software, controls the provision of an ATM with cash. The accepted amount of money is counted by the cashier or collector employee sheet by sheet, puts it into cassettes and closes the cassettes with a key.

To load an ATM, a cashier or collector employee may be given pre-prepared cassettes with cash. The preparation of cash, its investment in cassettes and the closing of cassettes is carried out by the head of the cash desk or a specially assigned cash worker. When accepting cassettes for loading an ATM, collectors check the integrity of the cassette and the presence of details on the label.

The head of the cash desk accepts cash withdrawn from an ATM from a cash register or collector employee, reconciles the balance of the money withdrawn from the cassettes with the printout data and signs in the incoming cash order.

2. SETTLEMENT AND CASH SERVICE FOR CLIENTS OF THE WESTERN-URAL BANK OF OAO SBERBANK OF RUSSIA

2.1 CHARACTERISTICS OF THE WESTERN-URAL BANK OF OAO "SBERBANK"RUSSIA"

Zapadno-Uralsky Bank JSC "Sberbank of Russia" is the leader of the Russian banking system, the basis of its stability and reliability. The presence of the Bank in all sectors of the banking services market makes it an alternative to any other bank in Russia, and ensures the functioning of the country's banking system in any conditions.

Zapadno-Uralsky Bank JSC "Sberbank of Russia" is a bank of national scale, the face of the Russian banking system in the international market. The Bank ensures the formation of economic policy and influences the macroeconomic processes in the country, implements cost-effective state development programs. The significant branch network of the Bank and the use of advanced technologies are designed to ensure the availability of the Bank anywhere in the country.

In addition, the Zapadno-Uralsky bank OJSC "Sberbank of Russia" is a universal commercial bank. The Bank seeks to meet the needs of all customers in a wide range of quality banking services. The Bank is called upon to efficiently place attracted funds from the population and legal entities in the interests of depositors, customers and shareholders.

Zapadno-Uralsky bank OJSC "Sberbank of Russia" is a socially significant bank. As the only banking institution providing services throughout Russia, the Bank actively participates in the implementation of social programs and supports the development of national science and culture. The wide branch network of the Bank, the settlement system of Zapadno-Uralsky Bank OJSC Sberbank of Russia, flexible credit policy and qualified personnel are aimed at the development and prosperity of the clients' business.

The share accounts for over 25% of assets and 15% of capital.

Zapadno-Uralsky Bank OJSC "Sberbank of Russia" provides banking services in all 83 constituent entities of the Russian Federation, having a unique branch network, which consists of 17 territorial banks and has more than 18,400 divisions. In addition, the Bank provides services through remote service channels - one of the world's largest networks of ATMs and self-service terminals (about 83 thousand devices). Sberbank is also actively developing its Mobile Bank and Sberbank Online@yn applications, with an impressive customer base of more than 12.9 million and 7.6 million active users, respectively.

The Bank is the absolute leader among Russian banks in terms of the size of the balance sheet, the volume of funds raised from individuals and legal entities, the volume of investments in the Russian economy, and the volume of transactions in the stock and money markets. The bank serves over 234 million accounts of individuals and about 1.5 million legal accounts.

Any commercial bank, and based on the Zapadno-Ural Bank OJSC Sberbank of Russia, has its own accounting policy. The accounting policy of an organization is understood as a set of accounting methods - primary observation, cost measurement, facts of activity.

Source documents:

1) Incoming cash documents

Legal entities - announcement for cash contribution

Individuals - incoming cash order

2) Expenditure cash documents

Legal entities - cash checks

Individuals - expenditure cash warrant

3) Cash journal for income and expenditure

4) Memorial orders

5) References and other documents

6) Book of accounting for cash and other valuables

7) Book of accounting of accepted and issued money

Characteristics of accounts for the maintenance of settlement and cash services for customers.

Account 20202 "Cash desk of credit institutions"

Account 20207 “Cash in operating cash desks located outside the premises of credit institutions”

Account 20208 "Cash in ATMs"

Account 20209 "Cash in transit"

Accounting entries:


Cash is deposited at the bank's cash desk to be credited to the client's current account
The bank's cash desk received blank checkbooks and other valuables
A checkbook was issued from the bank's cash desk at the request of the client
The amount of funds issued to him from the bank's cash desk is debited from the client's current account
Cash received from the RCC to the cash desk of the bank
The bank received an extract from the RCC on the withdrawal of the amount of cash reinforcement from its correspondent. Accounts
Cash was issued from the cash desk of the bank to collectors for delivery to the RCC
Cash was transferred from the cash desk of the bank to reinforce the branch
Cash dispensed from bank teller to ATM
The cash desk of the branch received cash from the cash desk of the bank

2.3 REGULATORY BASIS FOR ACCOUNTING FOR CASH SETTLEMENT SERVICES

1 Legislative level

1.) Federal Law of December 10, 2003 No. 173-FZ "On currency regulation and currency control".

Chapter 2. Currency regulation (The bodies of currency regulation in the Russian Federation are the Central Bank of the Russian Federation and the Government of the Russian Federation.)

Chapter 4. Currency control (Currency control in the Russian Federation is carried out by the Government of the Russian Federation, currency control bodies and agents in accordance with this Federal Law and other federal laws.)

2.) The Central Election Commission of the Russian Federation. Decree of August 21, 2007 No. 26/195-5. On the instructions, on the procedure for opening and maintaining accounts, accounting, reporting and transferring funds.

2 Level"Normative"

1.) Central Bank of the Russian Federation No. 298-P Ministry of Finance of the Russian Federation.

N 173n December 13, 2006 Regulations on the specifics of settlement and cash services of the territorial bodies of the Federal Treasury, Financial bodies of subjects.

Chapter 1. Peculiarities of settlement services of the Federal

Treasury and financial authorities (payers of which are organizations, i.e. legal entities whose personal accounts are opened with the Federal Treasury or financial authorities, are filled in for each organization in accordance with the rules.)

Chapter 2. Peculiarities of cash services of the bodies of the Federal Treasury and financial bodies bodies of the Federal Treasury and financial authorities.)

2.) The Central Bank of the Russian Federation on April 24, 2008. "Regulations on the procedure for conducting cash transactions and the rules for the storage, transportation and collection of banknotes and coins of the Bank of Russia on the territory of the Russian Federation" (approved by the Bank of Russia on April 24, 2008 N 318-P) (as amended on February 7, 2012) (Registered in the Ministry of Justice of Russia 05/26/2008 N 11751) (as amended and supplemented, effective from 01/01/2013)

(Determines the procedure for conducting cash transactions with the currency of the Russian Federation in the form of banknotes and coins of the Bank of Russia (hereinafter referred to as cash) in the course of banking operations and other transactions, the procedure for working with banknotes of the Bank of Russia that raise doubts about the solvency (hereinafter referred to as dubious banknotes of the Bank of Russia ), banknotes of the Bank of Russia (hereinafter - insolvent banknotes of the Bank of Russia), banknotes of the Bank of Russia, the presence of signs of forgery of which is beyond doubt by the cashier of a credit institution (hereinafter - having signs of counterfeit banknotes of the Bank of Russia) and also establishes the rules for the storage, transportation and collection of cash in credit institutions on the territory of the Russian Federation.

3.) Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation (approved by the Bank of Russia No. 373-P)

(The Regulation applies to legal entities that maintain accounting in accordance with the requirements established by the bodies that have been granted the right to regulate accounting (with the exception of the Central Bank of the Russian Federation), as well as to legal entities that have switched to a simplified taxation system (hereinafter referred to as legal entities), individuals engaged in entrepreneurial activities without forming a legal entity.

Chapter 1. General Provisions

Chapter 2. Organization for conducting cash transactions

Chapter 3. Procedure for accepting cash

Chapter 4. Procedure for issuing cash

Chapter 5. Procedure for maintaining a cash book

Chapter 6. Ensuring the procedure for conducting cash transactions.

Level 3 "Methodical"

1.) Instruction of the Bank of Russia dated September 14, 2006 No. 28-I “On opening and closing bank accounts, deposits (deposits).

Chapter 1. General Provisions:

Documents required for opening an account

Rules for opening a bank account

2.) Letter of the Bank of Russia dated 04.06.1996 No. 25-1-601 “On methodological recommendations for checking cash work” (Checking cash work in a commercial bank, explains the actions of cash services, control over violations of the procedure for conducting cash transactions.

4 Level "Business entity level»

1.) Charter of the West Ural Bank of Sberbank OJSC dated July 24, 2013. Approved by the Annual General Meeting of Shareholders Minutes No. 26 dated May 31, 2013. (Open Joint Stock Company Sberbank of Russia, hereinafter referred to as the Bank, is a credit institution. The Bank was established with the name Open Joint Stock Company Sberbank of Russia, OAO Sberbank of Russia);

Chapter 2. "Banking Operations and Other Transactions" (the Bank carries out the following banking operations);

Chapter 3. "Authorized capital of the bank" (The authorized capital of the bank is formed in the amount of 67,760,844,000 rubles. The authorized capital of the Bank is equal to the total amount of the nominal value of the Bank's shares acquired by the shareholders);

Chapter 7. “Securing the interests of clients” (the Bank pays insurance premiums to the Fund for Mandatory Deposit Insurance of Individuals);

Chapter 8. "Accounting and Reporting" (The Bank maintains accounting records and provides financial statements in accordance with the procedure established by federal law and other regulatory legal acts).

2.4 ANALYSIS OF THE ORGANIZATION OF SETTLEMENT AND CASH SERVICES OF CLIENTS OF THE WESTERN-URAL BANK OF OAO SBERBANK OF RUSSIA »

Zapadno-Uralsky Bank JSC "Sberbank of Russia" is the leader of the banking system, which occupies one of the leading places in the championship. The bank is working to improve the settlement system and offers a variety of banking services. Settlement and cash services are based on conducting operations on a client account and performing other related procedures.

The analysis of my work consists in disclosing data (in tables, diagrams) on settlement and cash services in the West Ural Bank of Sberbank of Russia OJSC for the periods from 2010-2012.

The first thing I would like to reveal - OPENING BANK ACCOUNTS

Diagram 1. The number of accounts opened in the West - Ural Bank OJSC "Sberbank of Russia"

The diagram represents data on the number of opened accounts in the Bank. It is clearly seen that there have been significant changes in the direction of increase. In the reporting period as of November 1 of the current years, the changes are more significant.

Diagram 2. Share of current accounts in deposits (%)

The diagram reflects the changes in the share of current accounts in percentage that are opened with the Bank, it can be concluded that every year the share of current accounts with the Bank is increasing. The reporting period of 2010 accounted for 13.6%, the increase occurred by 1.3%, i.e. 2011 was 14.9%, the dynamics between 2011 and 2012 is 1.2%, i.e. for 2012 the share of accounts in 16.1%.

The increase in the share of term deposits became possible due to the growth of Sberbank's share in the highly competitive payroll and pension service market. Our efforts to expand remote service channels, including the continuous improvement of Internet and mobile banking systems, also played an important role in the process of attracting funds to current accounts.

Diagram 3. The share of the West - Ural Bank of OJSC "Sberbank of Russia"

Every year there is a surge in customer activity, as clearly seen in this diagram, an increase in the number of bank customer activity occurs in approximate calculations by 4-5 thousand per year: 2010-309 thousand; 2011-313 thousand; 2012-317 thousand.

As already mentioned, the West Ural Bank of Sberbank of Russia OJSC is improving in the field of customer service, working with customers in the field of Internet service, more convenient service. With the introduction of Internet service, the Bank attracts more and more customers. The next paragraph presents reports on customer service in the field of Internet services, that is, the use of a program (services) such as "Auto payment", "Mobile Bank".

Diagram 4. Number of users of the "Auto payment" service (2012-2013)

Diagram 5. Active users of Mobile Bank, Sberbank Online.

The audience of the recently launched automatic bill payment service "Autopayment" has grown significantly: in 2012, the number of customers using it for automatic payment of cellular services increased by 6 million people. The same words to the above conclusion about the "Autopayment" program can be attributed to both "Mobile Bank" and "Sberbank - Online @ yn". Thus, the introduction of new technologies significantly increases the number of customers who use the Bank's services. Zapadno-Uralsky bank OJSC "Sberbank of Russia" every year acquires as many customers as possible in the service sector. Today, special attention is paid to non-cash payments, but still, cash services remain in active use.

So, the above analysis of the organization of calculations allows us to conclude that almost all sectors of the economy are developing. But this growth was more noticeable in banking programs. In 2010 there was an increase in commission income, which is associated with the expansion of the range of services provided and the increase in the client base. The share of average daily balances in the service sector, among entrepreneurs and others has a positive trend. The structure of non-cash payments in terms of the forms of payment used is characterized by the predominance of payment orders in relation to other payment instruments. In general, the organization of settlement and cash services in the analyzed bank deserves a positive assessment.

Conclusions for the chapter: Zapadno-Uralsky Bank OJSC "Sberbank of Russia" is a universal commercial bank with a wide range of services to corporate clients and individuals. One of the main activities of the Bank is work with corporate clients. Acceptance of payments is constantly changing, which depends on many indicators. Receipts of payments from individuals are of a seasonal nature, the first position is occupied by tax payments - from 11 to 17%, the second position is occupied by payments from mobile operators (MTS, VELCOM). Other payments follow accordingly. An analysis of the organization of settlements with legal entities allows us to conclude that almost all sectors of the economy are developing. In 2010 there was an increase in commission income, which is associated with the expansion of the range of services provided and the increase in the client base.

CONCLUSION

Settlement and cash operations of clients of the Zapadno-Uralsky bank of OJSC "Sberbank" involve the maintenance of accounts of Individuals and legal entities and the implementation of settlements on their behalf. The implementation of settlements and payments for the clientele and for the banks themselves is traditionally and quite reasonably attributed to the main and even the most important basic banking operations, that is, those that state the very essence of the bank's operations as a credit institution.

Banking operations within the framework of settlement and cash services are carried out in cash. All banking operations can be conditionally divided into three blocks: auxiliary - types of work of an organizational, technical, administrative, administrative, informational nature that ensure the beginning, maintenance and termination of actual payment transactions; the main one is the actual payment transactions; additional - additional services of the bank accompanying the actual payment transactions.

The main functions of settlement and cash operations are to organize work on servicing customer accounts; organization of settlements and cash circulation on settlement, current, accounts of enterprises and organizations of various forms of ownership; providing advisory assistance to clients and their partners on issues within the competence of the department. All operations carried out in the system of settlement and cash services are strictly regulated by legal acts, compliance with which is an indispensable condition for the functioning of the bank.

Banking services are being improved and modernized in accordance with the development of new banking technologies. These include, first of all, Internet banking, client-bank, remote settlement center, electronic client.

The strategic priority of the client policy of the West Ural Bank of Sberbank OJSC is building long-term partnerships with corporate clients. A feature of the strategy of settlement and cash services for corporate clients is a detailed segmentation of the client base, on the basis of which key technological and marketing approaches for working with clients have been developed.

The Bank's cash transactions include the issuance and receipt of cash in the currency of the Russian Federation and foreign currency; exchange operations and currency exchange operations. Delivery and transportation of valuables is carried out by our own collection service, which provides services not only to the bank and its customers, but also to other credit and other organizations within the framework of contractual relations.

Services to corporate clients in the field of issuing, distributing and maintaining bank cards are widely developed in the West Ural Bank of Sberbank OJSC: salary projects; acquiring; issue of corporate and customs cards; calculations in the ACCORD system.

Thus, the Zapadno-Uralsky bank OJSC "Sberbank" performs a wide range of traditional and modern operations for settlement and cash services for corporate clients, which, in turn, is the hallmark of the bank, the most important part of banking work. As recommendations for their improvement, we can offer the Bank: modern concepts of financial services marketing within the framework of which to implement support for new and existing banking products and services at all stages of their life cycles; drawing up sales plans for banking products; development of requirements and methodological materials for the modification of product offerings; decentralization of decision-making and an increase in the role of personal managers; development of settlement and information services that will allow attracting and retaining large corporations and holding structures as their clients.

REFERENCES

1. Federal Law No. 173-FZ of December 10, 2003 “On Currency Regulation and Currency Control”.

2. Decree of August 21, 2007 No. 26/195-5. On the instructions, on the procedure for opening and maintaining accounts, accounting, reporting and transferring funds.

3. Central Bank of the Russian Federation No. 298-P Ministry of Finance of the Russian Federation.

4. N 173n December 13, 2006 Regulations on the peculiarities of settlement and cash services of the territorial bodies of the Federal Treasury, Financial bodies of subjects.

5. Central Bank of the Russian Federation April 24, 2008. "Regulations on the procedure for conducting cash transactions and the rules for the storage, transportation and collection of banknotes and coins of the Bank of Russia on the territory of the Russian Federation" (approved by the Bank of Russia on April 24, 2008 N 318-P) (as amended on February 7, 2012) (Registered in the Ministry of Justice of Russia 05/26/2008 N 11751) (as amended and supplemented, effective from 01/01/2013)

6. Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation (approved by the Bank of Russia No. 373-P)

7. Bank of Russia Instruction No. 28-I, dated September 14, 2006, “On the Opening and Closing of Bank Accounts and Deposit Accounts”.

8. Letter of the Bank of Russia dated 04.06.1996 No. 25-1-601 "On methodological recommendations for checking cash work"

9. Charter of the West Ural Bank of Sberbank OJSC dated July 24, 2013. Approved by the Annual General Meeting of Shareholders Minutes No. 26 dated May 31, 2013.

10. Balabanov A.I., Borovkova V.A., Borovkova V.A., Goncharuk O.V., Kramarev A.N., Murashova S.V., Pirogova O.E. [Text]: Banks and banking . - 2nd edition - Moscow, 2007.

11. Beloglazova G.N. Finance and statistics [Text] - Moscow, 2006.

12. Gamidov G.M., Banking and credit business [Text]: Banks and exchanges. - Moscow, 2006.

13. Glushchenko S.V., Banking. - 2008.

14. Golubovich A.D., Bank management; organizational structures, personnel and communications Moscow 2005.

15. Zharkovskaya E.P., Financial analysis of the activities of a commercial bank [Text] - Ed.2-e. - Moscow, 2011.

16. Kapaeva T.I., Accounting in banks [Text] - Moscow, 2008.

17. Mikhailov A.G., Commercial banks: payment system // Banking [Text] - Moscow, 2008.

18. Nemchinov V.K., Accounting and operational equipment in banks: Textbook for universities [Text]: - Moscow, 2006.

19. Polushkin VK, Analysis of foreign exchange operations of a commercial bank [Text]: Accounting and banks. - Moscow, 2008.

20. Settlement and cash services in the Savings Bank of Russia [Electronic resource]: Official site of the Security Council of the Russian Federation. - Moscow, 2008.

21. Savitskaya G.V., Analysis of the economic activity of the enterprise [Text] - Moscow, 2010.

bank cash service

APPSI

ANNEX 1. (ANNOUNCEMENT FOR CASH DEPOSIT)

APPENDIX 2. (INCOME CASH ORDER)

APPENDIX 3. (CASH CHECK)

APPENDIX 4. (ACCOUNT CASH WARRANT)

APPENDIX 5. (MEMORIAL ORDER)

APPENDIX 6. (REFERENCES AND ETC.DOCUMENTATION)

APPENDIX 7. (TONIGA CASH ACCOUNTING AND OTHER.VALUES)

APPENDIX 8. (BOOK OF ACCOUNTING OF ACCEPTED AND ISSUED CASH)

APPENDIX 9

Banking Journal

	Document	Corresponding accounts	Sum
		DEBIT	CREDIT
Issued to the client for payment of salary
Trade proceeds transferred by the client to the current account	Cash contribution announcement
Written off according to the client's payment order	Correspondent account statement
Credited to the client's account
Interest accrued on interbank loan
The issued loan is credited to the account of an individual for a period of up to 1 year	Credit agreement-order.
Repaid loan
An interbank loan was issued to a commercial bank for up to 3 years	Correspondent account statement
Issued as a subreport for the purchase of inventory	Account cash warrant
Accepted deposit from an individual for a period of 30 days	Incoming cash order
Interest accrued on deposits	Order of the deposit department and the expenditure cash warrant
Interest paid on deposits
Accrued depreciation on fixed assets	Memorial Order
Materials acquired by an accountable person are credited	Advance report
Depreciation accrued on fixed assets put into operation	Memorial Order
Salary accrued	Memorial Warrant and Payroll
Salary issued
Surrendered cash balance	Correspondent account statement and cash order

opening balance sheet

First order account number	second order account number

		Section 1. "Capital"

		UK KO, created in the form of JSC
		UK KO, created in the form of OJSC
		Total account 102

		reserve fund
		Total account 107

		retained earnings
		Total account 108
		Section 1 Total

		Section 2. "DS and precious metals"


		Total account 202
		Section 2 total



		Corresponding KO accounts in the Bank of Russia
		Total account 301


		Total account 302


		Total account 313


		Total account 320
		Section 3 Total



		Commercial organizations
		Total account 407

		Demand deposits
		Total account 423


		Total account 455
		Section 4 total

		Section 6 "Property"

		Depreciation of fixed assets received on lease
		Total account 608

		Intangible assets
		Total account 609

		Spare parts
		Equipment and accessories
		Total account 610


		Total account 613
		Section 6 total



		Current year income

		Expenses for the current year
		Expenses on revaluation of the Central Bank

		Total account 706
		Section 7 total
		Total asset
		Total liabilities

Reverse balancestatement

	Opening balance		Final balance

closing balance sheet

First order account number	second order account number

		Section 1. "Capital"

		UK KO, created in the form of JSC
		UK KO, created in the form of OJSC
		Total account 102

		reserve fund
		Total account 107

		retained earnings
		Total account 108
		Section 1 Total

		Section 2. "DS and precious metals"


		Total account 202
		Section 2 total

		Section 3. "Interbank transactions"

		Corresponding KO accounts in the Bank of Russia
		Total account 301

		Required reserves of KOs on accounts in Russian currency transferred to the Bank of Russia
		Total account 302

		Loans and deposits received by CIs from CIs for a period of more than 30 days
		Total account 313

		Loans and deposits provided by CIs for a period of more than 3 years
		Total account 320
		Section 3 Total

		Section 4. "Customer Dealings"

		Commercial organizations
		Total account 407

		Demand deposits
		Deposits for up to 30 days
		Total account 423

		Loans provided by f/l for a period of 31 to 90 days
		Total account 455

		Accrued % on bank accounts and attracted funds f/l
		Obligations to pay %
		Total account 474
		Section 4 total

		Section 6 "Property"

		Settlements with employees on wages

		Settlements with employees on accountable amounts
		Total account 603

		OS depreciation
		Total account 606

		Depreciation of fixed assets received on lease
		Total account 608

		Intangible assets
		Total account 609

		Spare parts
		materials
		Equipment and accessories
		Total account 610

		Deferred income from lending operations
		Total account 613
		Section 6 total

		Section 7. Performance

		Current year income
		Positive assessment of funds in foreign currency
		Expenses for the current year
		Expenses on revaluation of the Central Bank
		Expenses from the use of embedded derivatives
		Total account 706
		Section 7 total
		Total asset
		Total liabilities

Personal accounts

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What is cash and settlement services, and is it possible to do without it

The range of services that the bank provides to its customers when maintaining a current account is called settlement and cash services or RKO. This is the conduct of various operations, such as the implementation of payment orders, their withdrawal, withdrawal and deposit of cash, as well as many additional options. Their list and cost depends on the selected service package and.

By concluding an agreement with the bank, the client will join the conditions for the provision of cash settlement services by the bank. And this means that you can take advantage of all the benefits that banks offer and greatly simplify doing business.

Choose a checking account

What is included in the settlement and cash services

RKO implies a wide range of services, which consist not only in servicing the account itself. The client has the right to choose one or more of them. Some options are already included in the price of service packages, while others require a separate fee.

Settlement and cash services include:

Checking account. Cash payments are allowed only for the amount of one contract worth up to 100,000 rubles. Anything above this threshold must go through a bank account. Its main purpose is the implementation of translations. You or a bank employee generates a payment order indicating the amount and purpose of the transfer, which is subsequently implemented in favor of the recipient of funds;

Acquiring: shopping, mobile and internet. Banks provide for the use of customers involved in the sale of goods and services, special trading equipment. It allows the buyer to pay by bank transfer. At the same time, information about the completed sale is promptly received by the tax authority. Banks carry out installation and technical control of devices. Representatives of the credit organization also provide training on how to work with the equipment;

Currency control. For clients doing business with foreign partners, banks draw up transaction passports, check contracts for compliance with the law;

Payroll project. If the state of the organization or IP there are hired employees, then the bank can pay wages. To do this, the employer transfers funds to his account, and then bank employees distribute the amount between individuals;

Corporate cards. You can link a card to your current account to pay hospitality expenses, business needs or travel expenses. Plastic allows you to withdraw cash from an account through an ATM;

Self-collection. The service of banks allows you to deposit the proceeds yourself at an ATM. You do not have to visit a branch of a credit organization: it is enough to have a special code that is entered into the self-service device. After that, the money is credited to the current account. This option is convenient for small businesses with a small turnover;

Mobile bank. Through the downloaded application, you can control the account balance and make payments according to saved templates;

Internet banking. This is a personal account on the bank's website. Allows remote maintenance of the account. This does not require the help of an operator: you can carry out any operations yourself, and a special chat window will allow you to contact a specialist. To compose and send payment orders to the bank, you need to purchase a token that provides access to an electronic signature.

Tariffs of TOP-10 banks for settlement and cash services

Banks set their own rates for cash settlement. They depend on the rating of the credit institution, the number of customers, and the variety of functions. A profitable bank is distinguished by low tariffs and a wide range of services. We invite you to compare cash settlement rates based on the rates of the TOP-10 banks. Our analysis will help you choose the right bank.

Tariffs of all banks

Dot

Tochka Bank offers 3 service packages: "Minimum", "Optimal", and "Ideal". Each of them already includes a certain list of services. The more expensive the package, the more opportunities the client has. The cost of service is the same for all regions of the country.

We suggest that you familiarize yourself with the bank's tariffs in the table.

RKO section	Rate
Account opening cost	For free
Monthly maintenance	0 - 2500 rubles.
	from 0 to 60 rubles. depending on service package
	Depends on the service package. At the maximum rate: up to 100,000 rubles - no commission; from 100,000 to 400,000 rubles - 3%; from 400001 - 8%. The minimum commission amount is 100 rubles. For individual entrepreneurs on the simplified tax system 6% without employees and cash desks, withdrawals are made without commission.
Operation day	payments between bank customers are made from 00:00 to 20:50
Possibilities	salary project; currency transactions; merchant, mobile and internet acquiring; attaching a corporate card to the account; mobile bank; Internet bank; business overdraft.

Tinkoff

Tinkoff Bank does not have customer service offices. All operations are carried out remotely by legal entities and individual entrepreneurs. The credit institution has developed 3 service packages, the use of which is free for the first 90 days.

You can get acquainted with the cost of bank services by viewing the data in the table.

RKO section	Rate
Account opening cost	For free
Monthly maintenance	From 490 to 4990 rubles, starting from the 2nd month
The cost of a payment order	From 19 to 49 rubles, depending on the service package. From 3 to 10 payments can be made free of charge, except for the "Professional" service package.
Limits and interest on cash withdrawals for individual entrepreneurs and organizations (LLC)	1 - 15% depending on the withdrawal amount (also, for each service package, there is a minimum commission in rubles - from 59 to 99 rubles per operation)
Operation day	7:00 — 21:00
Possibilities	salary project; currency transactions; mobile bank; Internet bank; business overdraft.

The bank offers its customers 3 service packages: "Starting", "Optimal" and "Unlimited". The first of them involves free account maintenance, but with a limited list of operations. The client acquires the widest opportunities with the "Unlimited" package. More detailed information about the bank's tariffs can be seen in the table.

RKO section	Rate
Account opening cost	For free
Monthly maintenance	0, 690 and 4900 rubles. depending on the connected service package
The cost of a payment order	transfers to Modulbank clients — free of charge; transfers to other banks - from 0 to 90 rubles.
Limits and interest on cash withdrawals for individual entrepreneurs and organizations (LLC)	up to 100 thousand rubles - for free; commission for cashing out is from 2.5 to 6% depending on the amount.
Operation day	5:00 — 20:30
Possibilities	salary project; currency control; mobile application for business; Internet bank; merchant and internet acquiring, cash desk on a tablet.

Sberbank has developed new service packages that will be convenient for both novice businessmen and owners of large enterprises. You can reserve a current account number on the bank's website in just 5 minutes. At the same time, no fee is charged for making payments in favor of the budget and for connecting to the Internet bank at any tariff.

You can see the rates of Sberbank in our table.

RKO section	Rate
Account opening cost	0 r.
Monthly maintenance	0 - 9600 rubles
The cost of a payment order	external transfers - from 16 rubles, payments within Sberbank - free
Limits and interest on cash withdrawals for individual entrepreneurs and organizations (LLC)	for enterprises to pay wages - 0.6%, minimum - 250 rubles. (regardless of the amount); for individual entrepreneurs and organizations for other purposes - from 0 to 8%, at least 250 rubles. (regardless of the amount).
Operation day	for settlements on paper — from 9:00 to 17:00; for settlements through remote service - from 6:00 to 23:00.
Possibilities	salary project; currency control; merchant acquiring; self-collection; corporate cards; mobile bank; Internet banking.

Loco-Bank

The Bank offers its customers to connect one of three service packages to choose from. The higher the turnover of your business, the more expensive the cost of monthly maintenance will be. All customers of Loko-Bank have access to the cash deposit service anywhere in the country. You can deposit the proceeds by calling a special code from SMS, and the money will be credited to your account on the same day.

Rosbank

Tariffs for cash settlement services in Rosbank are as follows:

RKO in Rosbank has the following features:

Invoicing in 1 day.
Free internet banking at any tariff.
Extended banking day from 9:00 to 20:00.
Enrollment of transfers "to the day".

More about Rosbank

Opening an account in this bank is convenient for start-up entrepreneurs and small companies. Affordable prices and high quality of service are the main advantages of Vesta Bank, for which many businessmen choose it. Three service packages are provided for clients, within each of which free payments to the budget and connection to the Internet bank are provided.

In the new tariffs, the bank focuses on remote servicing of its customers. If your activity is dominated by non-cash payments, then maintaining an account will be very profitable. At the same time, the bank will certify documents for opening an account for free and offer discounts on additional options.

UBRD

The Ural Bank for Reconstruction and Development offers several service packages. At the same time, in the first 3 or 6 months, you can use the account on favorable terms. For example, a transfer according to a payment order is carried out free of charge an unlimited number of times.

RKO section	Rate
Account opening cost	Already included in the price of service packages. A connection fee may apply.
Monthly maintenance	From 0 to 2200 rubles
The cost of a payment order	from 28 to 89 rubles
Limits and interest on cash withdrawals for individual entrepreneurs and organizations (LLC)	For IP: from 600,000 to 1,000,000 rubles - 2.5%, at least 150 rubles; from 1,000,000 rubles - 7.5%, minimum 150 rubles. For legal entities: up to 300,000 rubles - 1.3%, but not less than 150 rubles; from 300,000 to 600,000 rubles - 1.6%, at least 150 rubles; from 600,000 to 2,000,000 rubles - 3%, at least 150 rubles; from 2,000,000 rubles - 7.5%, minimum 150 rubles.
Operation day	for electronic payments within the bank - from 9:00 to 24:00; for the rest - from 9:00 to 17:00.
Possibilities	merchant acquiring; Internet acquiring; salary project; bank guarantees; currency operations.

Opening

Otkritie Bank has a single tariff for opening an account in any region. The bank provides three service packages with a limit on the number of free payments. The cost of service within the tariffs largely depends on the method of managing accounts: you can make transactions through the Internet bank or contact the branch staff.

Settlement and cash services for legal entities

In order for an organization to become a client of a bank, it needs to conclude an agreement. For this you will need the following:

founding documents;
data from the extract of the Unified State Register of Legal Entities;
information about the organization in the form of a bank;
financial statements;
recommendations from business partners and credit institutions that previously served the legal entity;
certificate of no debt to the tax authority;
card with samples of signatures and seals.

To open an account, you can contact a bank branch or apply for a service through its website. After the bank approves your organization as a client, you will be able to start managing your own account: deposit or withdraw funds, make payments.

Settlement and cash services for individuals

An individual entrepreneur can withdraw cash from a current account for his own needs, contribute proceeds from the cash desk, and also send payment orders to the details of business partners. Legislation allows entrepreneurs to have open banks in different banks or in the same one.

And to conclude the physical persons, it is necessary to provide the bank specialist with the following documents:

passport;
information from the USRIP extract;
a card with samples of signatures and a seal;
information about the individual entrepreneur in the form of a bank;
licenses;
annual or quarterly reporting (for example, a tax return), if the account was previously opened with another bank;
power of attorney (if the account is opened by a representative).

How to choose a bank, what to look for

Today there is a wide variety of banks, choosing among which only one is not an easy task. To simplify your search for the most suitable credit institution, we suggest that you familiarize yourself with the recommendations for choosing:

it is better to open a current account in a stable, large bank (Sberbank, Tochka (Opening), Tinkoff, SKB-Bank, UBRD, Modulbank). These parameters indicate the reliability of the credit institution, and therefore, having placed your funds here, you can not worry about them);

do not trust banks that have recently opened (they offer the cheapest service, but you must understand that this is a marketing ploy to attract new customers, and nothing more. However, there are new banks that are representative offices of well-known banks. You can trust these);

you should not visit all banks, it is better to view information about them on official websites or on our website in the section (you will spend much less time, and you will also save. Today, all banks have their own websites where the necessary information is located. If you have any -something question, you can always contact a specialist by calling the hotline);

choose a bank for additional services at cash and settlement services and their cost (find out what options will be available to you. Will you be able to use acquiring, connect a salary project or issue a corporate card);

pay attention to tariffs and service packages (it is better to use the services of a bank that provides service packages. This way you will save a decent amount per year);

study the features of remote banking (more and more businessmen are switching to maintaining an account without bank employees. And banks today are competing in creating the most convenient conditions for their customers. High-quality functionality and a clear interface of the Internet bank are the main search criteria).

Choose a bank that offers advanced service technologies (Point, Tinkoff and Modulbank). Running your business will be much easier. Additional services from banks that allow you to keep accounts and send reports to the tax office will help you cope with the tasks much faster. Good luck choosing a bank!

Choose a checking account

Greetings, friends! Remember the last time you paid in cash at a store? I am sure that most of you use cash for small purchases, paying for most of your purchases through non-cash payments. And if ordinary individuals actively use the possibilities of current accounts, what can we say about enterprises. Today, settlement and cash services for legal entities has become literally an integral part of business, both small and large. It is unlikely that anyone will argue that entrusting a current account to a bank is an extremely responsible decision that requires maximum seriousness. In fact, all the costs of the company, the security of cash flows and, as a result, its profitability are in the hands of the bank. In this article, I would like to highlight the topic of RKO in more detail, tell you what such a service is, and which bank to look for the most favorable rates.

What is RKO and how does it work?

So, I propose to first find out what a current account is, and then move on to the main topic of the review. Current account is a legal account. persons with an independent balance sheet in a banking institution, which is designed to save money, carry out non-cash transactions with other legal entities or individuals.

Based on this definition, we can reveal the essence of settlement and cash services. RKO is banking service system, with the help of which the accounts of individuals and legal entities are serviced, all monetary transactions are carried out in any currency.

In order to use this kind of opportunity, potential customers need to send a certain package of documents to the bank and conclude an appropriate treaty. The legal aspects of RKO are enshrined in the Law " About banks and banking activities”, and are also determined by the regulatory legal acts of the Central Bank of the Russian Federation.

Checking account- this is an account legal individuals with self-balance in a banking institution, which is designed to save money, carry out non-cash transactions with other legal entities or individuals

Today, almost no organization can do without RSC. In addition, the need for non-cash money circulation arises among individuals. It is for this reason that not a single non-cash transaction is carried out without settlement and cash services, no cash is withdrawn and credited to the account, accounts in foreign currency are not maintained, and statements on the performance of operations on current accounts are not issued.

Cash and settlement services for legal entities in credit institutions implies maintaining all settlement account transactions. This includes the calculation of salaries, and the payment of pensions, and scholarships, and other similar payments. It is worth noting that transactions can be carried out both in rubles and in foreign currency.

Composition of services

If we talk about the fundamental services in this area, they can be summarized in a single classification:

non-cash payments;
cash payments;
preparation of bank statements on accounts.

When working with accounts and cash transactions, banking organizations use special forms:

money orders(if we are talking about settlement accounts for payment) or, as they are also called, “ forms 0401060»;
cash deposit forms to bank accounts;
checks, which are issued at the moment withdrawals funds in the form of cash from the account.

The signing of an agreement on the provision of cash and settlement services means that the company has the right to receive checkbook. It is one of the main tools for cashing out funds that are necessary for remuneration of the company's personnel and its other needs.

In order to improve settlement and cash services, many banks offer their customers to use the system " Bank-Client". Its specificity lies in the fact that in addition to the basic package of services, customers also receive additional options like cash collection or remote access to settlement accounts.

However, here you need to be prepared for the fact that if the bank provides the main block of services free of charge or for a minimal fee, then you will have to pay for related options. In general, there is nothing surprising in this, because, whatever one may say, a bank is a commercial organization.

apply for RKO and use 2 months for free

What is the RKO?

In accordance with the settlement and cash services agreement, the bank provides customers with the following list of services:

operational and uninterrupted flow of funds;
conducting currency transactions;
receiving and issuing cash funds.

To successfully complete the above tasks, banks use special financial instruments. Of course, the main one is the current account, after opening which it will be possible to get access to other bank products related to the circulation of finance. These include the following:

Cashless transactions

This includes the prompt execution of client orders, and regular informing about incoming and outgoing transactions, and the issuance of bank statements. In order to manage the client's finances, banks can choose for themselves a specific package of services, which will include basic and additional operations.

Companies can interact with credit institutions in two ways:

Classic, passing orders in paper form from hand to hand or through authorized persons. However, in this case, you will have to spend time traveling to the bank office;
Online. Using Internet banking to manage finances, all payment requests and orders can be performed remotely. Such interaction is preferred by the vast majority of companies.

RKO rates may differ significantly depending on what services will be ordered.

Currency operations

If an organization needs to carry out its activities not only in the national currency, it also needs to open a foreign currency account, or rather three accounts at once:

current(in order to manage the currency already available to the legal entity);
transit(to keep track of incoming revenue);
an account that will keep records of all currency purchased within the domestic market.

The package of services for settlement and cash services of foreign currency accounts includes:

purchase/sale of currency based on company orders;
sale of foreign exchange earnings in the amount established by law;
conversion operations;
accepting payments or sending them for export-import client transactions.

Acquiring and internet acquiring

To begin with, I propose to find out what acquiring is for an entrepreneur in principle. Imagine a situation where your company is on the cash register in some kind of credit institution. This means that you can use the service of accepting bank cards to collect payment for goods at your point of sale - acquiring. Financial institutions that implement this kind of activity are called acquiring banks. I want to draw your attention to the fact that they not only install the appropriate equipment in stores, but also organize events for the use of cards.

An analogue of this service is the acceptance of payment via cards on the Internet. In this case, the terminal for reading information is a special form filled out by the buyer. This type of activity is referred to as Internet acquiring.

Operations with cash

Immediately after the conclusion of the contract for cash settlement, the enterprise can issue a check book at the bank that will be engaged in servicing. An alternative, more modern version of this payment instrument can be considered a corporate bank card. The execution of such plastic is accompanied by linking the card to your account, on which the credit institution will register all payment transactions, issue statements on turnover and balance, and keep records of funds on the current account.

Collection

A service that is recommended for all businesses that regularly deposit or receive large amounts of funds. The Bank will ensure the collection and transportation of cash or any other valuables between organizations, thereby ensuring their safety and security.

Internet banking or mobile banking for legal entities

I must say right away that only the most advanced banks provide such services, and therefore do not be surprised if your credit institution cannot provide you with remote access to your current account.

What to pay attention to first of all?

Choosing a bank for cash settlement is not an easy task. To make it a little easier, I suggest that you focus on the following points when choosing:

Bank reliability

I tell you right away that you should not consider the TOP-30 of the best state-owned banks. Yes, they are really reliable due to the large number of assets and cash flows within these banks. However, they are clumsy, not flexible enough in terms of workflow and solving non-standard tasks. In addition, as a bonus from interacting with these banks, we also get an overly picky financial monitoring and currency control department. Considering that freezing our payments out of the blue and requiring a huge list of documents to confirm this or that transfer is a common thing for them, we simply cannot avoid problems at times when payments need to be made quickly.

It is best to give preference to commercial banks with a flexible system and customer focus. Of course, you should not take your money to some kind of sharashka office, the bank must have a license from the Central Bank of the Russian Federation, but at the same time not strain customers with inadequately intrusive control, help solve complex and non-standard problems, securing you for real competent manager. Ideally, if the bank also organizes the acceptance of most documents online via the Internet or a mobile bank linked to your cash register.

It is not worth considering the TOP-30 of the best state-owned banks, it is better to give preference to commercial ones

Subscription fee

The amount of payment for servicing an account in the Russian market varies within 500-3000 rubles. It all depends on what package of services is included in this tariff. For example, the availability of 100 free payments per month, reduced commissions or a certain limit without commissions for transferring funds to individuals' accounts (simple debit cards), tax reporting, and similar activities. It will be more profitable to cooperate with the bank that, for less money, will offer you the largest number of such goodies that can save you time, money and nerves.

Payment order cost

It varies within 15-40 rubles for one payment order. The average market value is 23 rubles. In addition, many banks offer their customers a payment transfer service. out of turn. Imagine that the settlement day at your bank ends at 8 pm local time. This means that all bill payments will be made strictly before the specified time, and the closer the clock hand approaches the “8” mark, the less chance we will have that the payment will be made before the end of the day. However, for 300 rubles (price may vary) we can advance in the queue and secure the transfer of the payment during today, pushing other customers to tomorrow. This feature works in banks that carry out most of the transactions manually.

Suppose your director is leaving on an unscheduled business trip, and he desperately needs per diem or travel allowance right today. Obviously, the money is needed before 9 pm. In this situation, the option with increased priority will be very useful and will eliminate the need to transfer to the employee's personal bank card.

Commission for withdrawal at the cash desk or by check

Pay attention to the size of the commission: on what amount it depends and at what volumes it decreases or increases. The percentage of commissions on the cash settlement market varies between 0.5-1.5%. There are options for 4-8% of the withdrawal amount, but these are cash-out schemes. In this case, it all depends on the bank with which you want to work, and on how much you need it.

The rigor of financial monitoring

A very important indicator. Financial monitoring is in every bank. You and I should be interested in which of them can turn a blind eye to the partially gray schemes of the legal entity. Even if you work extremely honestly, pay all taxes, I insist that you open accounts in top commercial banks. Whatever it was, but giant banks never refuse to purse documents out of the blue. Therefore, it is necessary find the golden mean of the bank's reliability and adequacy in relation to financial transactions of clients. I do not advise you to open accounts in little-known or financially unstable banks. Such organizations give the green light to almost all activities and cash in on everything that moves. Such Robin Hoods live no more than 2-3 years until the Central Bank decides to close their “shop”. Unfortunately, no one guarantees that your working capital will ever return to the accounts of your company after the closure of such a bank.

Account balance accrual

Many banks now offer a service similar to charging interest on debit card balances. For example, your current account has an amount of 2,000,000 rubles. This money is simply gathering dust on the balance sheet, since no movements are expected in the next 1-5 days. This money can be put into internal savings account, where they will be additionally charged 6-9% per annum. This will allow you to scroll through the interest and give the money the opportunity to work a little for the benefit of the company, and not just lie on the account as a dead weight. Often there are situations when you need to pay suppliers in a week, and the required amount is already in your account. Agree, it would be foolish not to use the money during this downtime.

Working hours of tellers and payment processing

This is the time for which payments are made on settlement accounts. in manual mode. In different banks, the terms may differ and vary within 9-20 hours a day. Modern banks offer to make payments for many positions in automatic mode. The steeper the bank, the more operations it automates, leaving for manual work only the verification of large amounts and foreign transactions in foreign currency.

Internet bank

As in any kind of personal accounts, the main thing here is convenience and saving time for customers. Internet banking allows you to create payment templates, maintain a workflow of transactions: sent/signed or waiting to be sent, in processing, completed, and so on; keep records and statistics on completed transactions and amounts. By the way, the Tinkoff and Tochka banks recommended by me have in their arsenal more mobile banks for legal entities, which allows you to carry out all transactions on your current account directly from your phone. The most important thing in this case is do not forget about information security. Convenience is convenience, but if you lose or forget your phone, just imagine how much trouble you can make and how much money you can lose. To prevent scammers from accessing your RKO mobile app, use passwords and secure locks. Talk to your manager and find out what regulations are used in such situations.

Conditions for linking a card

Many banks offer to link a "business card" to the cash register. Here you should pay attention to the annual subscription fee, the availability of an ATM network (% for cash withdrawals and monthly withdrawal limits). If this would be more profitable than withdrawing funds by check at the cash desk, then why not save your time and not use the services of an ATM?

Technical support of the bank and assigning a manager to you

This moment is not so important, but it still helps a lot when questions arise, the answers to which cannot be found in open sources. It's great if you have a person assigned to you with an internal number or a working mobile phone who will know who you are and what kind of work system you have. This will solve the problem of endless repetition of the same things on the bank hotline with constant expectations. Agree, you often have to feel like a parrot when, having explained the problem to the operator, it turns out that this problem is unknown to him, and he is forced to entrust its solution to another specialist. To avoid such unpleasant communication, when opening an account, ask if you can get your manager's contacts, and then call him to get to know each other and check if they gave you the correct number.

Paper question: what documents are needed for cash settlement?

To open a bank account for IP, you will need to provide the credit institution with the following package of documents:

passport;
an identification number;
registration number of an individual entrepreneur.

But for legal entities with the status LLC, JSC, PJSC and the like, you will need a thicker package. From them, the credit institution requires:

registration number;
an identification number;
company charter;
Order on the appointment of the Director of the enterprise;
other constituent documents of a legal entity.

You will find more detailed step-by-step instructions on how to open a bank account in my separate article.

Which banks provide the most favorable conditions for cash settlement

Remember how we chose a bank where you can issue profitable ones? Then we went through a lot of credit organizations with you and reviewed several dozen plastic cards before we were able to find the most suitable option for ourselves. In the case of RKO, the situation is even more complicated. It is not so easy to find a bank to which you can completely entrust your money and allow you to keep the company's current account. The choice should be based on many factors. I invite you to consider the proposals of the two largest banks in the country and decide which one is closest to you.

tks

Tinkoff, in addition to the SMS alert system, business lending, Internet acquiring and other two months of free account maintenance and payments. It will be possible to cooperate with the bank remotely through a personal account in the application. The program can be downloaded to a mobile or tablet, you can work with the bank through a browser. In addition, the bank allows you to save time on filing tax returns, because it independently deals with taxes, fixed contributions and automatically calculates all payments, generates payment orders and reminds you of the need to transfer them. All that is required of you is to sign the declaration and send it from your personal account.

You can choose for your business one of three tariffs for cash settlement:

« Simple 490 rubles per month. The first three payments can be made completely free of charge, and each subsequent one will cost 49 rubles. For replenishment of the account, you will need to pay 299 rubles;
« Advanced", the cost of which is 990 rubles per month. Within this tariff, you can make 10 payments for free, and all subsequent payments will cost 29 rubles. Unlimited payments will cost customers 990 rubles per month. But for replenishment of the account, you will have to pay a commission in the amount of 99 rubles, if the account is replenished in the amount of up to 100 thousand rubles at a time, or 749 rubles, if we are talking about an amount in the range of 100-300 thousand;
« Professional”, cost 4990 rubles. Each payment here costs 19 rubles, and the purchase of a package of unlimited payments will cost 1990 rubles a month. Replenishment of the account costs exactly the same as in the case of " Advanced» tariff.

Entrust RKO to TKS bank

Dot

Bank " Dot", which is a branch of the backbone bank" Opening”, offers to transfer the entire process of opening an account online. Immediately after submitting the application, the entrepreneur is assigned an account number, which can be safely indicated in the contracts and transferred to his counterparties. The bank independently notifies the tax office about opening an account and informs the client's partners about the change of details. You can connect to your current account overdraft to insure yourself in the event of a cash gap, accumulated receivables or an increase in turnover. In addition, you can use the services of currency control, acquiring, cash collection and other lending and insurance services.

Bank offers tariffs for cash and settlement services of three categories:

« Low cost» with a monthly payment of 7 50 rubles. Such a tariff plan allows you to make 5 free payments per month, withdraw up to 100 thousand rubles without commission at any ATM. By the way, the possibility of cashing out automatically solves the problem of how to withdraw money from a current account;
« Economy» cost 1900 rubles per month- this is the accrual of 7% on the balance of the current account (for those who do not know how to calculate interest, I advise you to read my article ""), 100 free payments per month, the ability to withdraw 200 thousand rubles from the account;
« Business" behind 7500 rubles per month- 7% per annum on the balance of funds, 500 free payments and as much as 300 thousand rubles, which can be cashed out at any ATM with 0% commission.

Start cooperation with Tochka

Summary

Well, let's summarize? I am sure that after reading this article, you all came to the same conclusion - no entrepreneur can exist today without cash management services. The advantages of this service are obvious, because the possibility of making cashless payments helps us make our life easier, more convenient and more mobile. Even though RKO implies additional costs, such service saves time, since all transactions on the current account can be carried out through a smartphone with Internet access.

I sincerely hope that after reading this review, you will cast aside all doubts about whether to pay or not pay for cash settlement services, and start saving your time and energy by delegating part of the work to the bank. That's all for me. As always, I ask you to share your impressions of RKO in the comments, tell us which banks you order the service from and why. In the meantime, I say goodbye, see you soon!

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