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Characteristics of account 51

Account 51 of accounting is included in section V “Cash” of the Chart of Accounts, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.

The main characteristic of account 51 is that it is a synthetic active accounting account, which reflects all transactions occurring on the organization’s ruble current accounts. The accountant records cash inflows as a debit and expenses as a credit. The primary documents that allow him to do this are a bank statement with documents attached to it. The application can be, for example, a payment or collection order, a check, etc. Account balance 51 is the balance of money in the organization’s current account. Analytics for account 51 is carried out for each current account opened by the company with credit institutions.

Account 51 corresponds with many accounting accounts designed to reflect transactions related to cash flow. For example this:

• account 60 - for settlements with suppliers;
• account 62 - for settlements with customers;
• 70 - for settlements with employees;
• 71 - for settlements with accountable persons, and so on.

If there was an erroneous crediting or debiting of funds to the organization’s current account, then if this fact is identified, the erroneous amount must be reflected in correspondence with account 76 (sub-account “Settlements for claims”). A complete list of corresponding accounts is given in Order No. 94n.

Nonprofits and small businesses can use simplified accounting. They can significantly enlarge the breakdown of accounts and, accordingly, not use many of them. However, this does not apply to accounting account 51. It will be present in the accounting of any enterprise.

Analysis of account 51

Analysis of account 51, like other accounting reports, can be done for any period of time. The report consists of several columns.

The first column shows the accounting accounts with which account 51 corresponded. The second column shows the funds received into the current account for the selected period, in accordance with the accounting accounts to which the accountant posted the receipts. The third column is similar to the second - only for written-off funds. The top line indicates the balance, that is, the cash balance at the beginning of the selected period, and the bottom line indicates the end of the period.

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This report is convenient if you need to learn in general about the movement of funds in an organization’s account and its source. For example, that the money came from the counterparty, but it does not matter from whom exactly. Or that the money was spent on taxes, but for which ones specifically, it is not necessary to know at the moment.

The analysis of the account is presented in the figure.

Sample account card 51

The account card provides complete information about the cash flow on account 51. Here, similar to the account analysis, there is an opening and closing balance for the period and turnover for the period.

In the report you can see the date of the transaction on the current account and the essence of the transaction - income or expense. The numbers of the corresponding accounts, the amounts of transactions and the account balance after each of them are indicated. You can also get an idea of ​​what kind of operation was performed. Was it a tax transfer, payment for bank services, or receipts from the buyer. In the case of transactions with counterparties, the names of the counterparties and the numbers of accounts or agreements on the basis of which the cash flow was made can be easily read in the account card.

A sample of account card 51 is shown in the figure.

Balance sheet for account 51

The essence of the report is contained in its name: it displays the beginning and ending balance and account turnover for the selected period of time. The report is general in nature and provides information only about account balances 51 and the total amount of funds received and withdrawn from the current account. If the organization has several current accounts, then each of them will be highlighted in a separate line in the balance sheet. That is, the number of lines in the balance sheet is equal to the number of current accounts of the organization. Income and expense for each of them, respectively, will be indicated on a separate line. But the total turnover of all current accounts can be seen in the bottom line.

What the balance sheet looks like for account 51 can be seen in our figure.

***

Account 51 is one of the most frequently used accounting accounts, so it is important for every accountant to be able to correctly make entries in correspondence with it. At the same time, it is very easy to use, being an active account, and accounting reports on it provide a large share of information about the movement of finances in the enterprise.

Using the Account balance sheet report, you can create a register that will contain information about balances at the beginning, debit and credit turnover, and balances at the end of the specified period for the selected non-cash account.
To compile such a register in the form of a report (menu Reports -> Account balance sheet), you should indicate the period for compiling the register, the organization for which the register is being compiled, the accounting account for which you want to generate a balance sheet, and click on the button. By default, the data in the report is provided with details for each analytical section opened on the account. In the example given (Fig. 1-110), the register is compiled according to account 51 “Current accounts”, on which, in accordance with the settings of the chart of accounts, records are kept in the context of current accounts and types of cash flows. For the second subconto, the Turnovers Only attribute is set in the settings, so the system does not support storing the balance by subconto for this analytical section. Accordingly, this data is not in the report.
To obtain more detailed information on the subconto, double-click with the left mouse button on the line with the analytical accounting object of interest. The Account Card report is displayed on the screen, containing all transactions with this object on the account for the period to which the generated balance sheet relates.


Account Analysis
Using the Account Analysis report, you can generate a register that will contain information about the turnover of the non-cash account with other accounting accounts for a specified period, as well as balances at the beginning and end of this period.
To compile such a register in the form of a report (menu Reports -> Account Analysis), you should indicate the period for compiling the register, the accounting account for non-cash funds for which you want to perform the analysis, the organization to which the data relates, and click on the button. By default, the data in the report is presented without detailed data on corresponding subaccounts, subaccount values, etc. (Fig. 1-111).
For practical purposes, such a report is not informative enough. Setting up report parameters to obtain more detailed information is done using an auxiliary form that can be opened by clicking the button.

Rice. 1-111. Analysis of account 51 without data detailing
On the General tab it is indicated (Figure 1-112):
sign of additional data grouping;
a sign of additional detailing of data on correspondent accounts;
flag for outputting data in foreign currency (available for accounts 52 “Currency accounts”, 55.21 “Letters of credit (in foreign currency)”, etc., i.e. accounts with the flag for supporting currency accounting).

F Setting X 1 ¦ General j Legalization of account Legalization of correspondent accounts Selection Account: |51 M Period from: (01022008 ;1L| to: (29 02 2008 |p 0 sales [ White acacia Show turnover Period: |For the period)Ў( E "By subaccounts and subaccounts of correspondent accounts* Output data O Expanded balance Data by currencies L: Data by quantity 1 QIC Close;?.: j
Rice. 1-112. Setting up the Account Analysis report 51. General tab
By default, turnover is shown for the period as a whole. In the Period attribute, you can set the mode for additional grouping of subtotals: by day, by week, by month, etc.
Checkbox For subaccounts and subaccounts corr. accounts sets a mode in which turnovers with corresponding accounts will be additionally detailed by subaccounts, as well as by subaccounts, if such detailing is provided for in the report settings on the Correspondence Detailing tab. accounts.
Data detail rules for the analyzed account are set on the Account Details tab.
If this is necessary, on the Selection tab you can set the criteria that the analytical accounting data included in the report for the analyzed account must satisfy.

In Fig. 1-113 shows an example of a report Analysis of account 51 with detailed data on subaccounts of corresponding accounts.

The implementation of any economic activity is impossible without the movement of financial resources. Cash is involved in all processes implemented in enterprises of various forms of ownership.

Acquiring working capital, investing capital in production assets, making settlements with budgets of all levels, employees and founders - all production and administrative actions are carried out with the help of cash to increase income.

Calculations and their types

In practice, two main types of payments are used - non-cash and cash. The latter is usually used for small cash flows.

We are talking about one-time payments, which can be made through the company’s cash desk.

This is the best option for small businesses with low turnover and low income. Large enterprises often prefer a cashless system due to the reduction of cash in circulation and the acceleration of the payment process. That is why today almost 98% of payments go through the banking system, launching the non-cash payment mechanism.

How is the cashless system reflected in accounting?

For accounting, planning, analysis and movement of non-cash flows on accounts opened in banking institutions, the enterprise resorts to opening a synthetic 51st accounting account.

“Current accounts” is an active account, which implies recording receipts by debit and expenditure of resources by credit. Its purpose is related to taking into account the most mobile assets of the enterprise, commensurate with non-cash funds. Reflection in the balance sheet is expressed in general terms; the balance is determined daily for operational purposes of capital management.

The balance is formed using the formula: beginning balance plus debit turnover minus credit turnover.

The resulting value represents the amount of funds available at the current moment. It is credited to account 51 as the initial debit balance for the next period. Analytical accounting is carried out for each current account.

An enterprise may have accounts opened with one or more credit institutions. However, all information on the movement of non-cash funds must be summed up and assigned to the 51st account without taking into account the number of accounts.

How are transactions carried out on a current account?

As a rule, the implementation of all settlement and payment transactions is entrusted to a certain credit organization with which the company has entered into an agreement for servicing accounts. The basis for withdrawal, transfer or write-off of funds is usually a written notification from the owner, previously verified by bank employees for compliance with legal regulations and approved forms.

The right to choose the form of settlement with counterparties belongs to the account owner, who himself makes the decision based on contractual obligations. Somewhat less commonly used are unconditional write-offs, which do not require confirmation from the owner of the assets.

Cash intended for its own needs is written off by the enterprise using the number of checks previously declared to the bank. A checkbook can also be used as an enterprise’s settlements with suppliers, contractors, etc. A check issued to an individual or organization is cashed at a banking institution upon presentation by the payer.

Account document flow

The 51st account is maintained on the basis of a statement from a credit institution, to which documents must be attached that serve as instructions for the movement of resources through a specific account of the enterprise. All write-offs and transfers made by the owner of the assets within the statement period are evidenced by payment orders.
The counterfoil of the check is used as justification for the cash withdrawal.

Recording of receipts, for example, revenue from an enterprise, is reflected through a bank order.

Confirmation of funds received from debtors in accordance with contractual obligations is recorded by a payment order of the paying company. All documents related to the movement of non-cash funds are drawn up in accordance with the requirements of the bank and are subject to certification by the signatures of authorized persons and the corresponding seals.

What is reflected in the debit of the account

The debit of the 51st account is used to reflect cash receipts.

As a rule, crediting to the current account is made from the following sources:

• cash register of the enterprise - compiled by posting D 51 / K 50;
• settlements with counterparties (buyers, suppliers, other debtors), expressed in the form of a return of advance payment, settlements on claims made, excessively transferred funds - compiled by posting D 51, K 62, K 60, K 76;
• credits, borrowings, advances - borrowed funds, respectively, are reflected by entry D 51 / K 66;
• settlements with shareholders, founders - funds are contributed as working capital/in the event of an increase in the authorized capital and are reflected by posting D 51 / K 75;
• settlements with budgets and extra-budgetary financing organizations - we are talking about transfers of overpaid taxes, amounts of social security for citizens (sick leave, various benefits, etc.). Reflected by wiring D 51, K 68, 69.

The summation of turnover by debit is carried out for the reporting period and represents a generalized indicator indicating the receipt of funds into the current account of the enterprise. The use of a balance sheet is used to analyze receipts by item.

What is reflected in the account credit

The formation of a loan for the fifty-first account of an enterprise is carried out by writing off non-cash funds.

Loan turnover reflects the total amount of cash withdrawals, transfers and debits from the account.

Let's look at the loan transactions:

• D 50 / K 51 – funds were withdrawn from the current account. The expense item is indicated in advance. Cashing out is subject to a limited procedure. Often used by enterprises when paying wages or for business needs;
• D 51/55, K 51 – part of the funds was transferred from the current account to another account or a special letter of credit was opened for settlements with the counterparty;
• D 60/62/76, K 51 – the amount is transferred from the current account to contractors, suppliers, other creditors (for example, for services, goods, return of products);
• D 66, K 51 – interest for the use of borrowed funds is transferred to the current account or the loan debt is closed;
• D 68/69, K 51 – speaks of the fulfillment of obligations to extra-budgetary funds, budgets of all levels (the designation of a sub-account in correspondence takes into account the specific fund/tax);
• D 70, K 51 – salaries of employees were transferred;
• D 75, K 51 – payments were made to the founders based on performance results.

Account 51 "Settlement accounts" is intended to summarize information on the availability and movement of funds in the currency of the Russian Federation on the organization's current accounts opened with credit institutions.

The debit of account 51 “Settlement accounts” reflects the receipt of funds to the organization’s settlement accounts. The credit of account 51 “Current accounts” reflects the write-off of funds from the organization’s current accounts. Amounts erroneously credited or debited to the organization's current account and discovered when checking statements of a credit institution are reflected in count 76“Settlements with various debtors and creditors” (sub-account “Settlements for claims”).

Transactions on the current account are reflected in accounting on the basis of the credit institution's statements on the current account and the monetary settlement documents attached to them.

Analytical accounting for account 51 “Current accounts” is maintained for each current account.

Account 51 "Current accounts"
corresponds with accounts

by debit

on loan

50 Cashier 51 Current accounts 52 Currency accounts 55 Special bank accounts 57 Transfers on the way 58 Financial investments 75 Settlements with founders 80 Authorized capital 86 Targeted financing 90 Sales 91 Other income and expenses 98 Deferred income 99 Profit and loss

04 Intangible assets 50 Cashier 51 Current accounts 52 Currency accounts 55 Special bank accounts 57 Transfers on the way 58 Financial investments 60 Settlements with suppliers and contractors 62 Settlements with buyers and customers 66 Calculations for short-term loans and borrowings 67 Calculations for long-term loans and borrowings 68 Calculations for taxes and duties 69 Calculations for social insurance and security 70 Settlements with personnel for wages 71 Settlements with accountable persons 73 Settlements with personnel for other operations 75 Settlements with founders 76 Settlements with various debtors and creditors 79 On-farm settlements 80 Authorized capital 81 Own shares (shares) 84 Retained earnings (uncovered loss) 96 Reserves for future expenses 99 Profit and loss

Application of the chart of accounts: account 51

• In what cases will the security payment be considered taxable income of the lessor?

  The security payment is counted towards the fulfillment of the corresponding obligation for... the security payment is counted towards the fulfillment of the corresponding obligation for... the amounts of money received to the lessor's current account on the simplified tax system were... the security payment was received to the current account of the lessor company on January 15 ... entries on the debit of account 51 “Settlements” and the credit of account 76 “Settlements with... on analytical accounts of account 76: on the debit of the analytical account “Settlements with...

• Pledge. Accounting and Taxation

  51 "Current accounts" 50,000 Bank statement on the current account, ...; 51 "Current accounts" 5,000,000 Bank statement on the current account, ... The loan amount was returned by the debtor 51 "Current accounts" 58 "... by debit of account 51 "Current accounts" in correspondence with account 76 & ... 54,000 - 300,000) 51 “Settlement accounts” 76 “Settlements with other... sales of materials from the auction organizer 51 “Settlement accounts” 76 “Settlements...

• Security costs. Accounting and tax accounting

  Reflected in the debit of account 60 and the credit of account 51 "Current accounts" (Instructions... for using the Chart of Accounts... based on the invoices and invoices issued by the contractor. Cost of services for... premises 60 51 59 000 Bank statement for current account Expenses for... Instructions for using the Chart of Accounts for financial and economic... security of the general director 60 51 118 000 Bank statement for the current account

• Accounting for discounts and bonuses from the parties to the supply agreement

  Documents (delivery note and invoice) in the amount of 23,600 ... 000 Payment from the buyer was received on the current account 51 62 23 600 ... the seller must issue an adjustment invoice to the buyer no later than five calendar ... Russian Federation). Based on the adjustment invoice, the seller has the right to accept... including issuing adjustment invoices) it is better not to include... 000 Premium transferred to the buyer's current account 76 51 408,000 B... 408,000 Premium received to the current account 51 76 408 000 V...

• Preparation of invoices by a broker when purchasing goods on the exchange

  The cost of purchased petroleum products in the petroleum products supplier's invoice may exceed... the program for receiving and re-issuing invoices by a broker? Since most... when creating a receipt document for a current account, you need to indicate the type of agreement -... petroleum products). When money is received from the principal to the current account, the following... entries are generated: Debit 51 Credit 76.06 – received... petroleum products; Debit 76.05 Credit 51 – money transferred to the exchange...

• What exactly are entertainment expenses?

  Entertainment expenses are accounted for in accounts 26 “General business expenses” ... sales” in correspondence with accounts: 60 “Settlements with suppliers ... catering for delegates. Correspondence of invoices Amount, rubles The content of the transaction... of the current account will be reflected by the posting: 76 subaccount "Settlements with the transport organization" 51 "Current account" ... 10,000.00 Paid invoice for transport... Other settlements" 51 "Current account" 10,000.00 Paid invoice for rendering...

• Accounting for the transfer of property as collateral

  To reflect it, off-balance sheet account 009 is used “Securing obligations and... collateral is recorded in the debit of account 009, and upon termination... accordingly, in the credit of account 009. Referring to the description of account 009 does not allow... regularly adjusting the amount listed on account 009 (for example, to the accrued... .2016 Loan credited to the current account 51 66 10,000,000 ... - 640,893 rubles. At the expense of the value of the sold property were repaid... .78 rubles credited to the current account of the unitary enterprises. 21.04.

• How to recognize compensation for delayed payment of earnings as expenses?

  The worked period must be issued to the employee with a pay slip in the form approved by the order... wages (reflected using account 70 "Settlements with personnel for... other expenses (reflected using account 73 "Settlements with personnel for... -2 " Other expenses" and to the credit of account 73. Accordingly, when paying compensation... an entry is made to the debit of account 73 and the credit of account 50 "Cash" (51 "Cash accounts"). Despite... each individual from the beginning of the billing period on an accrual basis. , with the exception of...

• Reflection of the transaction to acquire a 100% share in the authorized capital of LLC

  PBU 19/02). According to the Chart of Accounts for accounting financial and economic activities... loans granted to other organizations are allocated to account 58 "Financial investments" ... shares. Analytical accounting for account 58 "Financial investments" ... the following posting will be made from the current account: Debit 76 Credit 51 "Current accounts" ...

• When can a bank refuse to open an account for you?

  In concluding a bank account agreement and opening a current account? In what cases does a bank... conclude a bank account agreement and open a current account? In order to open... an account, the client needs to conclude with... the bank an offer to open a current account for the debtor in a bankruptcy case... dated June 30, 2011 No. 51 and taking into account the impossibility of fulfilling the requirement... similar situations are grounds To open a current account, a court decision on...

• Promotion of products by third parties

  ... (see Instructions for using the Chart of Accounts). Partially allocated to partial cost... and fees for its promotion 51 62 The reader may notice that... entrepreneurs for a fee and at the expense of the organization to carry out legal and... Individual entrepreneurs, sales department employees opened current accounts, issued bank cards, which. ..and paid taxes from their checking accounts. The above was confirmed by the testimony of those interviewed... the volume of revenue received into the company's current account as payment for products...

• The sole founder deposits money into the LLC account free of charge: accounting and taxation

  Participation 100%) wants to deposit funds into the current account of the company free of charge... participation 100%) wants to deposit funds into the current account of the company free of charge... that expenses incurred from funds received from the founder... Thus, taking into account the Chart of Accounts for accounting financial and economic activities... its application (hereinafter referred to as the Chart of Accounts and Instructions), approved by order of the Ministry of Finance... accounting for the company as follows: Debit 51 (50) Credit 91, subaccount & .. .

• Redemption of treasury property: payment of VAT to tax agents

  Cash to the seller 60 51 Bank statement on the current account The debt on... is reflected in the budget 68 51 Bank statement on the current account VAT amount (for... property 60-Av. 51 Bank statement on the current account VAT amount transferred... to budget 68 51 Bank statement on the current account... funds to the seller 60 51 Bank statement on the current account The debt on... is reflected in the budget 68 51 Bank statement on the current account * Using account 19 is advisable to...

• Application of the GHS “Rent” in an educational institution

  Conclusion of an agreement (contract): corresponding analytical accounting accounts 0 401 40 121 ... right to use leased objects (in the estimated amount of the lease agreement) 0 ... right to use the asset (monthly in the estimated amount of lease payments due... use 0 401 51 241 0 401 51 251 0 210 ... 20 251 0 401 51 241 0 401 51 251 Accrued... early termination of the contract was adjusted in the remaining estimated amount of payments using the "red reversal" method... 560 0 401 51 241 0 401 51 251 0 401 ...

• Purchasing a car under a leasing agreement

  Payments" 51 236000 Bank statement on the current account Accepted for deduction... 36000 Leasing agreement, invoice, bank statement on the current account Cost of the item received... payments" 51 47200 Bank statement on the current account On the date of return... payments "51 236000 Bank statement on the current account Accepted for deduction... 36000 Leasing agreement, invoice, bank statement on the current account Reflects the debt (... payments" 51 47200 Bank statement on the current account VAT has been restored with...