The specificity of bank account agreements is also manifested in the possibility of their termination unilaterally.

From the point of view of civil law, the termination of the bank account agreement and the closure of the account occur simultaneously, i.e. the contract is terminated - there is no bank account, and the closure of the bank account at the same time means the termination of the contract.

The following arguments can be cited in support of this position.

First, in paragraph 4 of Art. 859 of the Civil Code of the Russian Federation expressly states that the termination of the bank account agreement is the basis for closing the client's account.

Secondly, as already noted, according to paragraph 1 of Art. 845 of the Civil Code of the Russian Federation, bank accounts are understood as accounts included in the subject of a bank account agreement.

It is no coincidence that arbitration practice proceeds from the fact that if a credit institution receives an application from a client to close an account, the bank account agreement should be considered terminated, unless otherwise follows from the specified application, i.e. if the application does not indicate a later term for terminating relations with the credit institution.

Based on paragraph 3 of Art. 859 of the Civil Code of the Russian Federation upon termination of the bank account agreement, the balance Money on the account is issued to the client or, at his instruction, transferred to another account no later than seven days after receiving the corresponding written application from the client. In such cases monetary obligation credit institution includes both the account balance and the amounts debited by payment orders from the client's account, but not transferred from the correspondent account of the credit institution.

It is necessary to distinguish between the termination of a bank account agreement at the initiative of a credit institution and at the initiative of a client. At the same time, there are two procedures for terminating a bank account agreement at the initiative of a credit institution: judicial and extrajudicial.

In accordance with paragraph 2 of Art. 859 of the Civil Code of the Russian Federation, a bank account agreement may be terminated by a court at the initiative of a credit institution in the following cases:

When the amount of funds held in the client's account falls below minimum size stipulated by banking rules (there are no such rules at present) or by the agreement, and if such amount is not restored within a month from the date of notification of the credit institution about it;

In accordance with paragraph 1.1 of Art. 859 of the Civil Code of the Russian Federation, unless otherwise provided by the agreement, in the absence of funds on the client’s account and operations on this account for two years, the bank has the right to refuse to execute the bank account agreement by notifying the client in writing. The bank account agreement is considered terminated after two months from the date of sending such a warning by the bank, if no funds have been received on the client's account within this period.

At the initiative of the client of the credit institution in accordance with paragraph 1 of Art. 859 of the Civil Code of the Russian Federation, the bank account agreement is terminated at his request at any time. With this in mind, arbitration practice proceeds from the following:

1) if there is a condition in the bank account agreement that restricts the client’s right to terminate the agreement depending on the fact that the credit institution has not returned the loan received or for any other reason, arbitration courts must regard such conditions as void (Article 180 of the Civil Code of the Russian Federation);

2) when terminating the bank account agreement, the credit institution is not entitled to require the client to submit a payment order for the transfer of the balance of funds from the account.

In other words, a situation is possible here when the bank account agreement has terminated and, consequently, the bank account is closed, and the credit institution's debt to the client remains. In this case, the relationship between the credit institution and its former client becomes non-contractual and, accordingly, the debt of the credit institution to this client must be transferred to the category of debt to other creditors.

This debt can be collected by the former client from the credit institution in the general manner (in a claim or court order) within a three-year period limitation period. After this period, based on the general principles of maintaining accounting, it is attributed to the income of the credit institution. In addition, before the expiration of the limitation period, the obligation to the client can be fulfilled by the credit institution by depositing the debt with a notary (Article 327 of the Civil Code of the Russian Federation).

The same procedure applies when terminating a bank account agreement at the initiative of a credit institution if there is a balance on the account, if the agreement provides for the possibility of its termination only if there are no transactions on the account;

3) the presence of unfulfilled settlement documents presented to the client's account is not an obstacle to terminating the relevant agreement. Executive documents not executed in connection with the closure of the account are returned by the credit institution to the persons from whom they were received (collector, bailiff), with a note on the reasons for the impossibility of execution in order for them to resolve the issue of the procedure for further recovery.

Not reflected in acts judicial practice the question of whether it is possible to terminate the bank account agreement in the presence of a suspension of operations on the account.

There are two points to be taken into account on this issue. Firstly, the suspension of account operations is a measure that restricts the rights of a client of a credit institution to dispose of the funds in his account, and not to terminate the bank account agreement. The right to terminate a bank account agreement is an independent subjective right of a client of a credit institution, the procedure for exercising which is determined by civil law.

The restriction of one subjective right (to dispose of the funds in his account) cannot automatically apply to another subjective right (to terminate the bank account agreement).

Secondly, based on the fact that the termination of the bank account agreement and the closure of the account from the point of view of civil law occur simultaneously, and the relationship between the credit institution and its client becomes non-contractual after the termination of the bank account agreement, such a measure as the suspension of operations on the account cannot apply to the payment by the credit institution to the client of the balance of the account, since this is no longer a debit transaction on the client's account.

Otherwise, it turns out that after the termination of the bank account agreement, the bank account itself may still exist for seven days, set for the credit institution to fulfill its obligation to transfer (disburse) the balance of funds on the account, and in case of failure or impossibility of the credit institution to fulfill this obligation - still three years. At the same time, this also means the possibility of carrying out operations on crediting funds on this account.

Thus, it should be concluded that the presence in a credit institution of a decision of a tax or other authorized body to suspend operations on a bank account is not in itself a direct restriction on terminating a bank account agreement and transferring the balance of funds in the account to another credit institution.

At the same time, the application of such a measure as the suspension of operations on an account with a credit institution was established in order to protect public interests. Termination of the bank account agreement and transfer of the balance of funds in the account to another credit institution makes the achievement of this goal impossible. Therefore, from a legal point of view, a more correct position is based on the separation of civil law and public law consequences of terminating a bank account agreement, i.e. if there is a decision of the tax authority to suspend operations on the account, it is possible to terminate the bank account agreement, but it is impossible to exclude the account from accounting.

Accordingly, in this case, the transfer of the balance of funds to another bank account of the client cannot be made, since the previously existing bank account is converted into an account intended for a strictly defined operation (transfer of funds to another bank account upon cancellation of the decision to suspend operations). Moreover, since in this case there is no longer a bank account agreement, the implementation of other operations is completely excluded.

In addition, it must be borne in mind that since the closing of a taxpayer's account by a credit institution in the manner prescribed by Art. 859 of the Civil Code of the Russian Federation, is not a basis for canceling the decision tax authority on the suspension of operations on the taxpayer's accounts, then the opening of new accounts by the taxpayer is a violation of Art. 76 of the Tax Code of the Russian Federation and entails the application of liability under paragraph 1 of Art. 132 and Art. 134 of the Tax Code of the Russian Federation.

At the initiative of the client, the bank account agreement can be terminated at any time without giving reasons. At the initiative of the bank, this agreement may be terminated by a court in two cases strictly defined by law: a) when the amount of funds on the client's account is below the minimum stipulated by banking rules or the agreement, if such an amount is not restored within a month from the date of the bank's warning about it; b) in the absence of transactions on the account during the year, unless otherwise provided by the agreement (Article 859 of the Civil Code of the Russian Federation). The balance of funds is issued to the client or, at his direction, transferred to another account no later than seven days after receiving the relevant application from the client. The bank account agreement is terminated in the event of the liquidation of the legal entity or the death of the citizen-client. The consequence of terminating or terminating the agreement is the closure of the client's account.

The bank account is closed on the basis of the termination of the bank account agreement.

Termination of the contract is possible:

a) at the request of the client - at any time (clause 1 of article 859 of the Civil Code). The law does not provide for the possibility of restricting the client's right to terminate the contract. Therefore, if there is a condition in the bank account agreement that restricts the client’s right to terminate the agreement depending on the fact of non-repayment of the received loan to the bank or for any other reasons, arbitration courts regard such conditions as void (Article 180 of the Civil Code);

b) at the request of the bank, the bank account agreement is terminated by the court in the following cases:

When the amount of funds kept on the client's account turns out to be lower than the minimum amount stipulated by banking rules or the agreement, if such amount is not restored within a month from the date of the bank's warning about it;

In the absence of transactions on this account during the year, unless otherwise provided by the agreement.

In the event of termination of the bank account agreement, the client in accordance with paragraph 3 of Art. 859 of the Civil Code has the right to require the bank to transfer the balance of funds or issue it. In such cases, the monetary obligation includes both the balance of funds on the account and the amounts debited by payment orders from the client's account, but not transferred from the correspondent account of the bank.

When closing a bank account, the balance of funds on the account is returned to the client or, at his direction, transferred to another account no later than seven days after receiving the corresponding written application from the client; unpaid settlement documents, located in file cabinet No. 2 (settlement documents not paid on time), are returned to recoverers; the client is paid interest accrued on the day the account is closed. In this case, the bank is not entitled to require the client to submit a payment order for the transfer of the balance of funds.

By virtue of paragraph 16 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of April 19, 1999 No. 5, the presence of unfulfilled payment documents presented to the client's account does not prevent the termination of the bank account agreement. Executive documents not executed due to account closure are returned by the bank to the persons from whom they were received (collector, bailiff), with a note on the reasons for the impossibility of execution

In modern Russian legislation the concepts of "contribution" and "deposit" can have different meanings depending on the purpose legal regulation. A bank deposit means an amount of money in the currency of the Russian Federation or in foreign currency paid to a credit institution on the basis of an agreement of the same name in the name of a certain person (depositor), which the credit institution is obliged to return to this person with interest accrued on it. This definition derived from the provisions of paragraph 1 of Art. 834 of the Civil Code of the Russian Federation and part 1 of Art. 36 of the Banking Law and banking. It is to such contributions that the action of Ch. 44 "Bank deposit" of the Civil Code of the Russian Federation and Art. 36-39 of the Banking and Banking Law. At the same time, the contradictions between the provisions contained in these articles are resolved in favor of the provisions Civil Code RF as a federal law adopted State Duma later. In these cases, the concept of "deposit" is considered as identical to the concept of "bank deposit".

For specific purposes of legal regulation, the concept of "bank deposit" may be equated with funds in certain bank accounts. So, for the purpose of insuring deposits of individuals in banks of the Russian Federation, deposits are understood as funds in the currency of the Russian Federation or foreign currency placed by individuals or in their favor in a bank in the territory of the Russian Federation on the basis of an agreement bank deposit or a bank account agreement, including capitalized (accrued) interest on the amount of the deposit (clause 2, article 2 of the Law on insurance of deposits of individuals in banks of the Russian Federation).

It is also necessary to distinguish between cash deposits and deposits in precious metals.

In the regulations of the Bank of Russia, the concept of "deposit" has a broader meaning. In particular, they denote transactions not only with cash, but also with precious metals, which are regulated by special regulations and for which banks need a separate license. In addition, in some cases, the concept of "deposit" may have an independent meaning as a kind of account. In particular, this applies to deposits of notaries and courts (Article 327 of the Civil Code of the Russian Federation), as well as deposit accounts of business units bailiffs, which are accounts for accounting for funds received at the temporary disposal of the bailiff unit (parts 1 and 7 of article 70, parts 1 and 3 of article 71, part 2 of article 72, parts 2 and 6 of article 76, h 1 article 110 federal law"About enforcement proceedings"). In relation to such accounts, special legal regimes. The order of their opening is determined by the Bank of Russia.

Bank deposit agreements

The basis for making deposits in the form of cash in credit organizations is a bank deposit (deposit) agreement.

A bank deposit (deposit) agreement is an agreement on the transfer of property. Its subject is the amount of money deposited in the bank in the form of a deposit. As stated above, its irreplaceable essential condition, the absence of which entails the non-conclusion of the contract, is only the amount of the deposit. The bank deposit agreement must be concluded in writing. Otherwise, it is considered null and void. However, the written form of the bank deposit agreement is considered to be complied with if the deposit is certified by a savings book or such type. security, as a savings or deposit certificate (Article 836 of the Civil Code of the Russian Federation). Such a wording allows us to talk about the possibility of issuing a savings book without drawing up an agreement.

Savings books, as well as certificates, can be both registered and bearer (Articles 843, 844 of the Civil Code of the Russian Federation). A bearer savings book, like certificates, is recognized as a security.

If the savings book or certificate is registered, then the persons named in them can dispose of the deposit. If a savings book or a bearer certificate, then any bearer can dispose of the deposit (Article 143 of the Civil Code of the Russian Federation).

In the savings book, the name and location of the bank must be indicated and certified by the bank, and if the deposit is made to a branch, then its corresponding branch, the account number for the deposit, as well as all amounts of funds credited to the account, all amounts of funds written off from the account, and the balance of funds on the account at the time of presentation of the savings book to the bank.

Unless a different state of the deposit is proved, the data on the deposit indicated in the savings book are the basis for settlements on the deposit between the bank and the depositor.

When registering a deposit to a bank with a savings book, the issuance of a deposit, the payment of interest on it and the execution of the depositor's orders to transfer funds from the deposit account to other persons are carried out by the bank only upon its presentation.

Certificates can only be issued in the currency of the Russian Federation and must be urgent.

According to the established banking practice, savings certificates are issued to individuals, and deposit certificates to legal entities. However, this division is conditional and does not mean that certificates of deposit cannot be transferred to individuals, and savings certificates - to legal entities.

The certificate form must contain the following mandatory details:

Name "savings (or deposit) certificate";

Number and series of the certificate;

Date of making the contribution or deposit;

The amount of the deposit or deposit issued by the certificate (in words and numbers);

An unconditional obligation of a credit institution to return the amount deposited or deposited and pay the interest due;

Date of claiming the amount under the certificate;

Interest rate for the use of a deposit or contribution;

Amount of interest due (in words and figures);

Interest rate upon early presentation of the certificate for payment;

Name, location and correspondent account of the credit institution opened with the Bank of Russia;

For a nominal certificate: the name and location of the depositor of the legal entity, full name and passport data of the depositor of an individual;

Signatures of two persons authorized by the credit institution to sign such obligations, affixed with the seal of the credit institution.

The absence in the text of the certificate form of any of required details makes this certificate invalid.

Under a bank deposit (deposit) agreement, one party (the bank) that accepted the money received from the other party (depositor) or received for it sum of money(deposit), undertakes to return the deposit amount and pay interest on it on the terms and in the manner prescribed by the agreement.

Deposit - cash in foreign currency Russian Federation or foreign currency placed by individuals and legal entities for the purpose of storing and receiving income paid in cash in the form of interest.

The subject of the agreement is a contribution (cash), which can be:

- in rubles;

- in foreign currency.

The contribution can be made in cash and non-cash form.

The bank deposit agreement is real, unilaterally binding, reimbursable.

A bank deposit agreement must be concluded in writing, which is considered to be complied with if the deposit is certified by a savings book, savings or deposit certificate or other document issued by the bank to the depositor that meets the requirements provided for by law for such documents, banking rules established in accordance with it and applicable in banking practice, business customs.

Failure to comply with the written form of the bank deposit agreement shall entail the invalidity of this agreement. Such an agreement is void.

The parties to the agreement are:

1) a bank as a credit institution holding a license for the right to raise funds in deposits. If a deposit is accepted from a citizen by a person who does not have the right to do so, or in violation of the procedure established by law or banking rules adopted in accordance with it, the depositor may demand the immediate return of the deposit amount, as well as the payment of interest on it and compensation in excess of the amount of interest of all losses caused to the investor. If the depositor is a legal entity, then the deposit agreement is recognized as invalid;

2) a contributor, which can be both an individual and a legal entity. In the first case, the deposit agreement is public, and therefore the bank does not have the right to refuse to accept a deposit if:

- according to the constituent documents and license, the bank has the right to carry out savings operations;

– accepting a deposit will not lead to violation of the law and mandatory economic standards established by the CBR;

- the bank has not suspended further acceptance of deposits from the public for economic or other reasons;

- the bank has the necessary production and technical capabilities to accept a deposit;

– there are no other reasons depriving the bank of the opportunity to accept a deposit.

In the presence of these circumstances and the refusal of the bank to accept funds as a deposit, the depositor has the right to apply to the court for compulsion to conclude a bank deposit agreement on the terms offered to other depositors in this credit institution, as well as to recover losses caused by such a refusal.

Depositors are free to choose a bank to deposit their funds and may have deposits in one or more banks.

The parties to the deposit agreement are the bank and the depositor. The contributor may be a legal or individual. The bank must have the right to attract funds for deposits in accordance with the license it has received.

The content of the agreement is the obligation of the bank to return to the depositor the amount of the deposit (principal debt) with the payment of stipulated interest. Interest is a payment for the use of a loan issued by a depositor to a bank. Their size is usually set in the contract. However, due to the compensatory nature of deposit relations, interest is payable in any case, even if the parties to the agreement have not agreed on their amount. In this case, the bank is obliged to pay them in the amount determined by the same rules as in the loan agreement (bank interest rate or refinancing rate Central Bank Russia).

Responsibility under the deposit agreement arises only for the bank in several cases:

a) for non-performance or improper performance obligations to ensure the return of the deposit;

b) for worsening the terms of support;

c) for accepting a deposit from citizens by an unauthorized person or in violation of the legislation on deposits;

d) for non-return of the deposit, its illegal deduction or non-payment of interest.

In the first and second cases, the responsibility is to pay the depositor a penalty in the form of a bank interest (refinancing rate) calculated on the day the debt is repaid, as well as to compensate for losses. In the third case, liability is stricter: it is the bank interest rate on the day the debt is repaid, and in addition to it, cumulatively recoverable losses (in excess of the amount of interest). In the fourth case, liability occurs according to the rules of Art. 395 of the Civil Code on the same principles as in the first two situations.

In all these situations, the depositor has the right to demand from his bank the immediate return of the deposit amount.

Termination of a bank deposit agreement always occurs due to the unilateral will of the citizen-depositor. For legal entities it depends on the type of deposit: for demand deposits - on demand, and for deposits on special terms - in the manner prescribed by the agreement itself.

Determination of the financial result of the company's activities is carried out not only before the reformation balance sheet, but also at the end of the reporting period - a calendar month. In the article we will tell you which accounts are closed at the end of the reporting month and calendar year.

First of all, let's define the concept. So, in accounting, the closing of an accounting account (BSCh) is recognized accounting operation by referring the final balance of the accounting account to special BSCs, which determine the financial results of the company's activities.

Which accounts close at the end of the year

Before starting the preparation of the annual financial statements, that is, before reforming the balance sheet, the accountant is obliged to form the final entries for the reporting period. in accounting reporting period- This calendar month(clause 48 PBU 4/99). Therefore, before closing the financial year, the accountant will need to draw up the final turnover for the month.

Which accounts close at the end of the month or year? Such LSPs can be tentatively divided into three groups:

1. TBCs that cannot have balances at the end of the reporting (financial) period. These include c. 25 "General production costs" and 26 "General costs".
2. LNGs that may have a remainder, but which can be completely closed. These include c. 20 "Main production", 23 "Auxiliary production", 29 "Service facilities and production".
3. BSCh, which cannot have a total balance, but have a balance on open sub-accounts. These are 90 “Sales” and 91 “Other income and expenses”.

Next, we will consider how the closing of accounts at the end of the year is carried out, the postings are also suitable for the formation of final entries at the end of the month. Let us determine the order of formation of the final accounting records separately for each account, which directly affect the financial performance of the company.

We write off general production costs

The BSCh closes monthly, and all accumulated overhead costs must be written off to the accounts of the respective industries. In other words, the costs are written off to the accounts of those industries that were serviced.

Typical accounting entries:

Write-off of general business expenses

The procedure for concluding an account. 26 depends on the method of formation of the cost of finished products (sold services, works), which must be fixed in accounting policy economic entity. So, there are two key ways:

• in full production cost, the following typical postings are generated monthly:

• at reduced cost of production, all general business costs are charged directly to the cost of sales. This generates a monthly accounting entry:

Closing production accounts

Let's make a reservation right away that the balance of BSCh 20, 23, 29 is a work in progress and does not require mandatory write-off at the end of the reporting or financial periods.

How to determine? If the production cycle does not coincide with the reporting periods, then a debit balance is formed on the BS - the cost of work in progress. And if the technological process of production fits into a calendar month (year), then there should be no leftovers, according to the BSC. Typical entries for writing off production costs:

Note that companies whose activities are related to the provision of services can additionally fix in their accounting policies which accounts are closed at the end of the month. In other words, fix that BSC 20, 23, 29 will be closed on a monthly basis, without balances on work in progress.

We close the accounting account 90 "Sales"

At the end of the reporting month, the company is obliged to determine the financial result of its activities. This operation is a comparison of sub-accounts. 90. That is, the accountant compares the indicators of sub-account 90-1 “Revenue” and the value of the cost of sales, which is defined as the sum of sub-accounts 90-2 “Cost”, 90-3 “VAT”, 90-4 “Excises”, 90-5 “Trade and export duties.

If the company made a profit (revenue exceeded total costs), then the accountant generates a posting:

Dt 90-9 Kt 99 - profit from sales is reflected.

If the company has worked at a loss (revenue is lower than total costs), then the following entry is recorded:

Dt 99 Kt 90-9 - reflects the monthly loss on the company's activities.

Therefore, sub-accounts 90 may have a balance at the end of the reporting month, but the total value of the synthetic DSN must be zero.

Which accounts are closed at the end of the year? For this account, at the end of the year, the following accounting entries are formed:

We close account 91 “Other income and expenses”

The company must monthly determine the financial result of income and expenses from other activities. This financial result is defined as the difference between sub-accounts. 91. That is, 91-1 "Other income" is compared with 91-2 "Other expenses".

The result of the activity is reflected in the following accounting entries:

At the end of the financial year, the accountant makes the following entries:

In turn, c. 99 Profit and Loss remains open. This BSC closes on December 31st. The accountant generates postings:

• Dt 99 Kt 84—- reflected net profit reporting year;
• Dt 84 Kt 99 - reflects the uncovered loss of the company.

How to close a zero account when entering balances

If the company switches to automated accounting, then the balances will have to be recorded using the zero BC "000".

Working with this LBS has a number of distinctive features:

1. When entering active account balances, the balance is recorded as a debit when a zero DSN corresponds to a credit. For passive accounting, the opposite rule applies.
2. Balances under the work plan of the BSC should be recorded on the last day of the financial year preceding the year in which automated accounting began. For example, if automated accounting has been applied since 2020, register balances in accounting program as of December 31, 2018.
3. Enter the BSCh balance in the context of open sub-accounts. Do not forget about analytical accounting and detailing information on individual accounting indicators. For example, when entering balances for fixed assets, enter information separately for each fixed assets object.

Having registered all the accounting data, it is necessary to generate a balance sheet for a zero BS on the day the balances are entered and compare with the current balances of all BSs (from 01 to 99). Then the accountant determines the financial result of the activity and closes the account with the appropriate entries.

close check in a bank may be needed for a number of reasons, for example, if the bank is no longer going to use credit card, and the service fee under the terms of the contract continues to accrue

Procedure for closing a bank account

First of all, the owner of the current account must find out if he has any debts. You should always start with this - not a single bank will close an account, even temporarily, if it has a minus. You can find out about the existence of a debt by calling the hotline number.

The further algorithm is the following:

1. 1. Translation money. If the account balance is positive, the client can transfer funds to an account with another bank upon closing, however, the sender will require a commission for the transfer. If the amount of the balance is less than the amount of the commission, you will either have to transfer it to another account of the same bank (this is without commission), or receive it at the cash desk in cash.

1. 2. Making an application. The application form is given by a bank employee. Important: you must ask the employee to make a copy of the application, mark acceptance and give it to you - this way you can protect yourself from a situation where employees simply forget to send the document. By the way, the bank, as a rule, processes the application only the next day after registration, and for this day the interest on the loan will also be accrued. Therefore, it is still better to leave a small margin on the account balance.

1. 3. Data reconciliation. A bank employee will ask you for documents in order to clarify whether the passport data match. You may also need a photocopy of your passport, as well as check books (if any).

1. 4. Waiting. Closing occurs on average within 5 working days. When the closure occurs, a bank employee will inform you by phone. To get a written document on closing the account, you will have to contact the branch again.

Grounds for closing an account

In total, there are 4 grounds for closing an account:

1. 1. The desire of the bank. The bank has the right to close the account without the consent of the client if no transactions have been made on the account for 2 years and there is no money in the account. In advance, the bank notifies the client by letter - the client himself is given 2 months to indicate his interest in maintaining the account.

1. 2. Desire of the client. The client can ask himself to close the account at any time, regardless of whether there is money in the account (but only if there is no debt).

1. 3. Mutual consent. The bank and the client are ready to end cooperation peacefully and without claims to each other.

1. 4. Court decision. The bank may apply to the court to terminate the bank account agreement if no transactions were made on the account during the year. Also, the bank can go to court if there are reasonable suspicions that the account was used for money laundering (according to Federal Law No. 115). The court freezes the account, after which any operations for the client become inaccessible.

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The account is considered closed when the credit turnover is equal to the debit turnover of the account.

Operating distribution assets of account 25 "General production expenses", 26 "General expenses" are closed by distributing the actual expenses reflected in the debit of these accounts.

1. The actual expenses for the maintenance and management of production are reflected: Dt 25, 26 Kt 70, 69, 10, 02, 23
2. The costs of maintenance and management of production are allocated to the main production facilities: Dt 20 Kt 25, 26

Operational costing active accounts 23 "Auxiliary production", 20 "Main production" are closed, in particular, completed production by adjusting the planned assessment of credit turnover to the level of actual costs.

1. Actual production costs are taken into account: Dt 20 Kt 10, 70, 69, 23, 02, 25, 26
2. Credited finished products in the planned (normative) assessment: Dt 43 Kt 20
3. Finished products sold in planned assessment: Dt 90 Kt 43

Reflects the revaluation of sold products. The debit and credit turnovers of account 20 "Main production" are equal, the account in particular of the main production is closed.

Operational matching active-passive accounts 90 "Sales" and 91 "Other income and expenses" are closed by transferring the balance of income and expenses to account 99 "Profit and losses".

Closed operational and financial-productive account 99 “Profit and Losses” are not reflected in the final balance sheet, with the exception of accounts 20, 23, 08, 97.

In the conditions of specific types of production, it is very important to correctly determine and economically justify the sequence of closing accounts. In order to achieve a minimum of conventions when closing accounts, it is necessary to be guided by the following rule: first of all, the accounts of industries and industries with the maximum number of consumers and receiving the minimum number of counter services are closed, and last of all, accounts with the maximum counter services and the minimum number of consumers are closed. This principle should be followed when closing analytical accounts within each synthetic account. According to this rule, accounts are closed in the following sequence:

1. Attribute the workshop costs of the repair shop as intended, calculate the cost of services auxiliary industries and close account 23 "Auxiliary production".
2. Allocate deferred expenses, general production and general running costs and close accounts 97, 25, 26.
3. Distribute and adjust the amount of depreciation and repair costs of fixed assets accounted for on separate accounts in the crop industry (in agricultural organizations).
4. Calculate the cost of production of the main industries and write off the identified deviations.
5. Close account 29.
6. They write off the costs of completed processes and clarify the entries on the accounts of the sphere of capital investments - account 08.
7. Write off sales expenses, determine

Banks constantly offer new products. Issuing a new card is usually quick and easy. But with the closing of the account, things are a little more complicated.

If you find better terms at another bank, don't rush to throw away your old card. You need to end financial relations with the bank bilaterally, just stopping using the card is not enough. Even if there is a zero balance on the account, and even more so if there is money or debts there.

I think many people have come across a situation where you seem to have not used the services of a bank for a long time, and messages about new offers continue to come. Annoys? But that's not the worst thing that could happen.

If you do not officially close the account, then over time debts may arise on it: maintenance, commissions, automatic reissue - but you never know what the bank will come up with in a few months. All this, of course, will be at your expense. And if the account was also a credit, then a commission will be charged for all this.

Plus, it’s not a fact that a bank employee will be stubborn enough to notify you by phone about the status of an account that you haven’t used for a long time. Yes, and the phone can change when you already forget about linking the old account to it.

To properly close an account, follow this algorithm.

Bank account closing algorithm

You need to make sure that you do not owe the bank anything, and he does not owe you. After that, you should notify the bank of your desire to terminate the service agreement and receive the appropriate written confirmation. Do not forget to also make sure that the bank destroys your personal data.

Step 1: Set aside time to visit the bank

First of all, you need to consider that closing an account will require your personal presence at the bank. It is almost impossible to do this remotely. And one visit is usually not enough. Therefore, choose a convenient office and time, take your passport and plastic cards associated with the account and go to the bank.

If possible, contact the branch where you opened the account. The time of the smallest queues can often be found in the branch or in the call center.

Possible catch: most banks allow you to close an account at any branch, but in order not to waste time, call support and clarify this point.

Step 2: reset your account balance

If there are any funds left on the account, transfer them to another account in the Internet Bank or withdraw them from an ATM. In any case, for the balance in the bank, you will be sent to the cashier. But by being prepared, you can save time.

Step 3: write an application for closing an account

At the bank, you will need to write an application to close the account. Closing an account is not instantaneous. If a card is attached to it, then the period can be up to 60 days. Not too likely, but a possible pitfall: if there is an operation on the account during this time, you will have to repeat steps 1-3.

Step 4: Get Official Confirmation

Do not be too lazy to go to the bank again for official confirmation that the account is closed and the bank has no claims against you. Perhaps the employees will raise their eyebrows in surprise, but they will write the paper. It will protect you in case of disputes in the future.

Do not be lazy and do not hesitate to ask the bank for all confirmations in writing, even if the employee claims that you are the first to need it.

Step 5: Take care of the destruction of personal data

Most likely, at the conclusion of the contract, you gave the bank the right to collect, organize, store, clarify, update, modify, use, transfer and destroy. If you do not apply for withdrawal of this authorization, then even after closing the account in accordance with all the rules (steps 1-4), the bank can inform you about new products via SMS and calls. Now you will have to prevent the bank from using your personal data.

You can easily find a sample application for the withdrawal of personal data on the Web. Print three copies:

• the first one will need to be sent to the legal address of the bank, attaching a copy of the passport and (if any) a copy of the agreement with the bank;
• the second - to give to the department where you concluded the contract;
• the third - to leave with all signatures and seals to yourself.

If you do not owe anything to the bank (step 4), then the bank should stop calling and sending you SMS. At this step, you will completely complete the relationship with the bank on this account.