Synthetic accounting of operations on the settlement account is kept by the accounting department of the enterprise on the active account 51 “Settlement account”.

Account 51 "Settlement account"

To account for transactions reflected on account 51 “Settlement account”, special registers are maintained in the accounting department: journal-order No. 2 and statement No. 2.

All entries in these registers are made on the basis of bank statements from the current account and attached documents received from other enterprises, on the basis of which funds were debited or credited, as well as documents issued by the enterprise.

An extract from the current account is a copy of the personal account of the enterprise opened by the bank. It reflects the movement Money on the company's account.

The statement states:

client's current account number;

the date of the previous statement and its outgoing balance (it is also the incoming balance for the subsequent statement); - numbers of documents on the basis of which funds were credited or debited;

the corresponding account code of the bank's accounting department, which encodes the financial transactions of the enterprise;

debit and credit amounts;

balance of available funds on the date of issue.

An extract with the attachment of supporting documents is transmitted to the enterprise daily or at other specified times.

Keeping the funds of the enterprise, the bank considers itself to be its debtor (accounts payable of the bank), therefore:

debit reflected expenditure operations for a bank, that is, reducing your debt (write-offs, cash withdrawals);

on credit - credit transactions for the bank, that is, receipts to the current account of the enterprise.

The accountant of the enterprise, when processing statements, must remember this and record the amounts received and the balance on the debit of the account, and write-offs on the loan.

In the extract from the current account of the enterprise, financial transactions are encoded, executed by bank documents:

Conventional codes for operations
	on the debit of the current account	on current account credit
	Written off according to your instructions	Credited according to the attached copy of the payment order
	Payment requests paid	Credited on paid payment claims
	Cash paid your check	Received in cash
	Your check has been paid	Received according to your register of settlement checks
	Written off for issued letters of credit or special invoices according to your statement	The balance of an unused letter of credit or special account has been credited
	Written off according to the annexes to the extract from the personal account	Enrolled in accordance with the annexes to the extract from the personal account
	Written off to repay a loan	Loan amount credited according to your application
	Limited book issued according to your application	The unused balance of the limited checkbook amount has been credited
		Regulation of special loan accounts and accounts under settlement documents on my way
	Interest charged on loans received

All documents attached to the statement are canceled with the stamp "Canceled". On the fields of the verified statement against the amounts of transactions and in the documents, the codes of the accounts corresponding with the account 51 are put down, and the serial number of its entry in the statement is also indicated on the documents.

The journal-order No. 2 reflects the turnover on the credit of account 51, the turnover on the debit of the account is recorded in different journal-orders, and is controlled by statement No. 2. Grouping the amounts to reflect the necessary totals in the journal-order and statement is carried out by calculating the relevant data in statements or documents attached to them, according to the accounting markups given in them.

In the journal-order and in the statement, entries are made on the corresponding accounts with the results of one bank statement. The condition for filling in the registers is the use of one line for each statement, regardless of the period for which it is drawn up. The number of occupied lines of the journal-order No. 2 and statement No. 2 for each month should be the same and equal to the number of bank statements received during this period.

The balance of funds on the bank account is given in the statement only at the beginning and end of the month. During the month, for operational purposes, the data on the balance of funds shown in bank statements are used.

The total turnover and balance for the journal-order and statements are transferred at the end of the month to the General Ledger on account 51.

JOURNAL-ORDER No. 02

on the credit of account 51 "Settlement account" in the debit of accounts

	Bank statement date

STATEMENT No. 2

on the debit of account No. 51 "Settlement account" from the credit of accounts

Balance at the beginning of the month, rub.
	Bank statement date
Balance at the end of the month, rub.

The table shows the schemes of some possible transactions with the current account and the accounts corresponding with it for these transactions.

primary document		Corresponding accounts
Amounts of money received on the current account
Payment order (to us)	Received money from buyers incl. advances for the supply of goods
Bank deposit order	Deposited cash from the cash desk to the bank (sales proceeds, deposit amounts, etc.)
Payment order (to us)	Cash received in transit
Payment order (to us)	Received short-term loans and borrowings
Payment order (to us)	Received long-term credits and loans
Payment order (to us)	Received the amount of contributions to the authorized capital from the founders
Payment order (to us)	Amounts received for satisfied claims (previously filed)
Payment order (to us)	Received insurance claims received from insurance companies
Payment order (to us)	Amounts of satisfied claims (previously filed) received
Payment order (to us)	Funds received on account of the profit received from the execution of a simple partnership agreement (entry with a participant in a simple partnership agreement)
Payment order (to us)	Received funds on account of the profit due under the contract of trust management of property (record with the founder of the management)
Payment order (to us)	Reflected income received on account of future periods (fee for public utilities, communication services, etc.)
Withdrawal of funds from the current account
Check for money in the bank	Cash received from a bank account (for payment of wages, pensions, allowances, bonuses, etc.)
Payment order	The crediting of funds to letters of credit and special accounts is reflected, funds are deposited when issuing check books, etc.
Payment order (from us)	Reflected provided cash loans other organizations
Payment order (from us)	Payment of accepted invoices, payment claims of suppliers
Payment order (from us)	Repaid short-term loans and borrowings
Payment order (from us)	Repaid long-term loans and borrowings
Payment order (from us)	Transferring payments on taxes and fees to the budget
Payment order (from us)	Social security contributions paid
Payment order (from us)	Transfer to various organizations and individuals

"

Account 51 Settlement accounts- This is the main account of any organization. The receipt of money to the current account is recorded in the debit of account 51. Money debited from the current account is recorded in the credit of account 51. Account data is entered from a bank statement.

Account 51 Settlement accounts - active. The balance is reflected in the Asset: in section II. Non-current assets, line 1250 "Cash and cash equivalents".

Instruction 51 account

Instructions for the application of the chart of accounts for financial and economic activities of organizations in accordance with the Order of October 31, 2000 N 94n:

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

By debit account 51 "Settlement accounts" reflects the receipt of funds to the settlement accounts of the organization. By loan account 51 "Settlement accounts" reflects the write-off of funds from the settlement accounts of the organization.

Amounts erroneously credited or debited to the organization's current account and found when checking statements credit institution, are reflected on account 76 “Settlements with various debtors and creditors” (sub-account “Settlements on claims”).

Transactions on a current account are reflected in the accounting records on the basis of the statements of the credit institution on the current account and the monetary settlement documents attached to them. Analytical accounting on account 51 "Settlement accounts" is maintained for each settlement account.

Typical postings for 51 accounts

By account debit

	Debit	Credit
Cash deposited into account	51	50
Transfer of funds from one current account to another	51	51
Funds transferred from a special bank account to a current account	51	55
Credited to the current account of the funds that were in transit	51	57
Returned to the current account funds issued under a loan agreement to another organization	51	58-3
The supplier returned to the current account the amounts overpaid to him	51	60
The advance payment previously issued to the supplier was returned to the current account	51	60
Received money from the buyer	51	62
Advance received from buyer	51	62
Cash received under a short-term loan (credit) agreement	51	66
Received funds under a long-term loan (credit) agreement	51	67
Returned to the current account the amount of overpaid taxes, fees	51	68
Returned to the current account the amount of overpaid insurance premiums	51	69
Returned to the current account unused money issued under the report	51	71
The loan issued to the employee was returned to the current account	51	73-1
Employee compensated for material damage	51	73-2
Received funds as a contribution to the authorized capital	51	75-1
Received from the insurance company insurance compensation	51	76-1
Received funds for a recognized (awarded) claim	51	76-2
Funds received on account of income from participation in other organizations or under agreements on joint activities	51	76-3
Cash received from a branch allocated to a separate balance sheet (entry in the accounting of the head office)	51	79-2
Cash received from the head office (posting in the accounting of the branch)	51	79-2
Cash received on account of profit under a trust management agreement (entry in the account of the management founder)	51	79-3
Funds received for trust management (on a separate trust management balance sheet)	51	79-3
Funds received on account of a deposit under a joint activity agreement (on a separate balance sheet of a joint activity)	51	80
Funding funds received on the current account	51	86
Received money for the sale of products (goods, works, services)	51	90-1
Included in other expenses are income from the sale of other property and additional income	51	91-1
Non-cash funds received on the current account as a result of extraordinary events	51	91-1
Non-cash funds received free of charge	51	91-1

By account credit

Content of a business transaction	Debit	Credit
Cash received from current account	50	51
The purchased foreign currency is credited to the currency account	52	51
Transferred funds from a current account to a special bank account	55	51
Sent funds from the current account for the purchase foreign exchange	57	51
Purchased shares paid	58-1	51
Purchased debt securities paid	58-2	51
Transferred funds under a loan agreement	58-3	51
Transferred funds on account of a contribution under a simple partnership agreement	58-4	51
Repaid the debt to the supplier (contractor)	60	51
Advance payment issued to the supplier (contractor)	60	51
Money overpaid by the buyer returned from the current account	62	51
Returned advance received from the buyer	62	51
Repaid a short-term loan (credit) and (or) interest on it	66	51
A long-term loan (credit) and (or) interest on it has been repaid	67	51
Taxes and fees paid	68	51
Insurance premiums paid	69	51
Listed wage(dividends) to employees	70	51
Money transferred to an employee under a loan agreement	73-1	51
Dividends are transferred to the founders (participants) of the organization	75-2	51
Deposited salary paid from current account	76-4	51
Transferred funds to a branch allocated to a separate balance sheet (entry in the accounting of the branch)	79-2	51
Transferred funds to the head office (posting in the accounting of the branch)	79-2	51
Transferred profit under a property trust management agreement (on a separate trust management balance sheet)	79-3	51
Transferred funds to trust management (entry in the account of the founder of management)	79-3	51
Transferred funds to a participant in a simple partnership upon termination of a joint activity agreement (on a separate balance sheet of joint activity)	80	51
Own shares purchased from shareholders were paid from the current account	81	51
Expenses paid from the current account at the expense of retained earnings (by decision of the founders (participants) of the organization)	84	51
Expenses associated with the elimination of the consequences of emergency situations were paid from the current account	91-2	51
Non-cash funds lost as a result of extraordinary circumstances are included in other expenses of the organization	91-2	51
Various expenses were paid from the current account at the expense of the previously created reserve	96	51

Account 51 "Settlement account" is used at enterprises of all forms of ownership. It is designed to reflect the status of the company's accounts opened with financial institutions. The number of settlement accounts is not limited, the number banking institutions for storage of non-cash funds for legal entities is not limited by law.

Characteristics of account 51 "Settlement account"

After opening a bank account and depositing the first amount on it, the movement on the account begins. 51. The funds received on it will form debit turnovers, and the expense is reflected in the movement on credit.

Score 51 - active or passive?

Active, that is, the opening and closing balances on it can only be debit. Since account 51 is active, its results will be reflected in the asset balance of the enterprise.

The currency of business transactions carried out on this account must be only in rubles. Account 51 "Settlement account" involves fixing the movement of funds of the enterprise with the obligatory availability of documentation confirming each movement of money. Such documents may be:

1. Bank statements by each open account. 51 accounting account is a synthetic account, therefore it is advisable to open sub-accounts on it to reflect the movement separately for each financial structure and for each open account.
2. Outgoing payment orders or claims on the basis of which debit transactions were carried out. Account 51 credit reflects not only money transfers between banking structures, but also cash withdrawals. In this case, the basis will be the check stub.
3. Debit 51 of the account shows the receipt when the representatives of the enterprise make the amounts of proceeds. This fact is recorded in a bank order.
4. 51 accounts in the accounting department are debited upon receipt of funds from buyers and other categories of debtors. Reason - a copy of the incoming payment order from the counterparty.

Account 51 in accounting: postings

Cash inflows represent postings on 51 accounts - table:

By debit	By loan	business transaction
		Crediting to the current account of funds that were "in transit"
		Return borrowed money or the receipt of money through a loan
		Receipt of money in the form of targeted financing
		The amount of proceeds is credited to account 51
		Cash from the cash register is deposited into the bank account
		Transfer of interest on the deposit, return of the deposit
		Postings on 51 accounts reflecting the amounts received from suppliers, other debtors, buyers

The characteristic of account 51 assumes the expenditure of funds on a loan in correspondence with the debit of such accounts:

• 50 - when withdrawing money to the cashier;
• 55.03 - when crediting funds to a deposit;
• 99 in case of coverage of non-reimbursable expenses due to emergencies;
• 60.03 - reflection of the bill payment procedure;
• , 76 - transfer of funds to counterparties;
• with account 66, postings on account 51 “Settlement account” are used to complete the procedure for repaying a loan and interest on it;
• 70 - transfer of wages to staff;
• 75 - making payments in favor of the founders.

Account analysis 51

Analytical accounting requires a decoding of turnovers and balances in the context of banking structures for each of the settlement accounts opened in them. Usually, in accounting programs, analytical accounting on account 51 is carried out using two tools:

• account card;

With their help, you can control the movement of money on a daily basis and implement the functions of an operational order. financial assets within the closing balance. Analysis of account 51 is an example of the correct formation of the balance at the end of a period of any duration. The sequence of actions when calculating the balance involves adding the opening balance with debit turnovers and then subtracting the total volume of credit movements in a given period of time.

OSV 51 accounts - this is the balance of the synthetic account, displayed at the end of the month. It assumes the presence of an opening and ending balance, total debit and credit turnover. OSV on account 51 can be formed in the context of sub-accounts.

When the final analysis of account 51 is carried out, the sample methodology implies the fulfillment of several conditions:

• turnovers and account balances formed in the accounting of the enterprise must match the data of bank statements;
• the double entry rule ensures the equality of the amounts of debit and credit transactions, correct postings on 51 accounts and other accounts form the basis for filling out the balance sheet;
• SALT on account 51 should ensure the presence of an informative component by entering information about the account number with its decoding, balances at the beginning and end of the period under review, with all turnovers.

The turnover sheet for account 51 for the reliability of the reflection of data in accounting must be generated daily. For operational reconciliation with several banks, it is better if the balance sheet for account 51 is created separately for each structure.

To reflect all types of transactions with current accounts, enterprises keep a journal-order on account 51. Industrial institutions use form No. 2, construction companies- No. 2-s, firms specializing in sales and supply, - No. 2-sn. It is intended for chronological fixation of credit turnover on settlement accounts in correspondence with other accounts.

Statement 2 on account 51, the form can be downloaded on the Internet, contains final entries for bank and corresponding accounts as of the beginning and end of the monthly period. It reflects each correspondence of account 51 in debit with a credit of other accounts, taking into account the chronology of events.

sch. 51 "Settlement account" is used by organizations and individual entrepreneurs to display transactions on mutual settlements with counterparties - individuals and legal entities in the currency of the Russian Federation using the company's settlement accounts opened with credit institutions.

51 accounts in accounting is a collection of information about ongoing non-cash settlements with counterparties - individuals and legal entities through bank accounts. The following main operations are displayed here:

1. Receipt of funds - payments by buyers and customers for the goods provided or services rendered;
2. Depositing trading proceeds in excess of the established cash limits;
3. Payment to suppliers for raw materials, materials, goods
4. Payroll calculations
5. Settlements with budgets (transfer of contributions, taxes, penalties), etc.

Attention! Account 51 displays information about settlements only in the currency of the Russian Federation.

Account 51 in accounting is active, that is, non-cash receipts of funds (payment by buyers, payment of revenue, returns of suppliers) are displayed on the debit in correspondence with the corresponding accounts (62, 50, etc.), on the credit - the expenditure of funds ( banking fees, payments to suppliers, repayment of loans and borrowings, payment of taxes, etc.)

According to the current legislation, legal entities have the right to open any number of accounts necessary for carrying out activities, both in Russian and in foreign currency. Information about the opening is automatically transferred to the Federal Tax Service Inspectorate, in which the company is registered.

The analysis of incoming and outgoing non-cash funds is carried out in the context of each individual settlement account opened by the organization.

In order to verify the correctness of conducting mutual settlements and filling in information in the accounting records of the company, an extract is requested from the credit institution (through the Bank-client system or personally through the branch operator). The statement displays all ongoing transactions and payment documents for them.

The balances at the beginning and end of the period, as well as all turnovers in accounting must be identical to the information from the bank.

Attention! Credit organizations set their own additional tariffs for servicing the company, the amounts are debited automatically on the first or last day of the month, depending on the policy of the bank - these amounts are displayed in accounting as expenses for banking services in correspondence with account 91.02.

Normative base

Use of account 51 to display transactions for mutual settlements with counterparties in a non-cash way through credit institutions is carried out in accordance with the current Chart of Accounts, approved by order of the Ministry of Finance dated October 31, 2000 No. 94.

Common business transactions, postings on them

1. Transfer of funds to suppliers - payment for equipment, materials, goods, etc.
2. Funds for mutual settlements with buyers for goods or services rendered

   Dt51 Kt62 - payment

   Dt62 Kt51 - return of excessively transferred amounts

3. Settlements with employees

   Dt70 Kt51 - transfers of wages to employees

   Dt71 Kt51 - issuance of accountable amounts

   Dt69 Kt51 - payment of fees

4. Transfer of taxes, fines, penalties to the budget of the Russian Federation
5. Depositing cash proceeds to a credit institution in excess of the established cash limits
6. Transfers of funds to repay loans and borrowings, payment of interest on them
7. Bank commissions for servicing the company, conducting operations

Natalya Vasilyeva, 2017-02-13

Questions and answers on the topic

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Related reference materials

No. p / p	Content of operations	Corresponding accounts
Debit	Credit
Funds withdrawn from the current account are credited to the cashier
The purchased foreign currency is credited to the currency account
Transferred funds from a current account to a special bank account
Funds were sent from the current account for the purchase of foreign currency
The cost of the purchased shares was paid from the current account	58-1
Paid from the current account the cost of purchased debt valuable papers	58-2
Transferred funds from the current account under the loan agreement	58-3
A contribution was made under a simple partnership agreement in non-cash funds	58-4
The debt to the supplier was paid off in non-cash funds, an advance payment was issued to the supplier
The money overpaid by the buyer was returned from the current account, the advance payment received earlier from the buyer was returned from the current account
11.	Written off from the current account funds to repay a short-term loan (loan) and interest on it
Written off from the current account funds to repay a long-term loan (loan) and interest on it
Taxes and fees paid to the budget from the current account
Paid from UST current account
Transferred from the current account wages (dividends) to employees
Issued a statement of funds from the current account
Non-cash funds provided to the employee in the form of a loan	73-1
Non-cash funds are used to pay dividends (income) to the founder (participant) of the organization	75-2
Deposited wages paid to employees from a current account	76-4
Transferred from the current account funds to the branch allocated to a separate balance sheet (in the accounting of the head office of the organization)	79-2
Own shares purchased from shareholders were paid from the current account
Expenses paid from the current account at the expense of retained earnings (by decision of the founders)
Accounted for the cost of paying for bank services in accordance with the contract for settlement and cash services money paid to the bank for opening a current account	91-2
Expenses related to the elimination of the consequences of emergencies were paid from the current account.

If cases of erroneous debiting (crediting) of funds are identified, before the reasons are clarified in accounting, the following is posted:

Debit 76-2 Credit 51- reflected the amount erroneously debited from the current account;

Debit 51 Credit 76-2- reflected the amount erroneously credited to the current account.

Transactions on a current account are reflected in the accounting records on the basis of the statements of the credit institution on the current account and the monetary settlement documents attached to them. The extract is the second copy of the organization's personal account opened by the credit institution. Analytical accounting for account 51 "Settlement accounts" is maintained for each settlement account. Synthetic accounting is kept in the journal order No. 2. The journal order No. 2 consists of the journal-order No. 2 for accounting for operations on the credit of account 51, and statement 2 for accounting for operations on the debit of account 51.

9.3. Peculiarities of accounting for operations on foreign currency accounts

Implementation currency transactions in the Russian Federation is governed by the provisions federal law dated December 10, 2003 No. 173-FZ “On currency regulation and currency control.

Features of accounting and reflection in financial statements assets and liabilities, the value of which is expressed in foreign currency, associated with the recalculation of the value of these assets and liabilities in rubles, are established by the Accounting Regulation "Accounting for assets and liabilities whose value is expressed in foreign currency" PBU 3/2006, approved by Order of the Ministry of Finance of Russia dated 11/27/2006 No. 154n.

In order to carry out transactions that involve the use of foreign currency as a means of payment, resident organizations are entitled to have foreign currency accounts in Russian and foreign banks.

The relationship between the bank and the holder of a foreign currency account is determined on the basis of the bank account agreement concluded by them. Under this agreement, the bank undertakes to accept and credit incoming funds to the account, to fulfill the owner's instructions to transfer and issue the necessary amounts from the account, and also to carry out other operations on the account in accordance with the requirements of currency legislation.

Resident organizations can open an unlimited number of currency accounts in Russian banks authorized by the Central Bank of the Russian Federation to conduct operations with foreign currency.

The bank is not entitled to refuse to open an account, the performance of relevant operations for which is provided for by law, the bank's constituent documents and the license issued to it, except in cases where such a refusal is caused by the bank's inability to accept a client for service or is allowed by law (clause 2 of article 846 Civil Code of the Russian Federation).

To open a foreign currency account in the Russian Federation, an enterprise must submit authorized bank the following documents:

– Application for opening a foreign currency account;

– Notarized copies of constituent documents and certificates of state registration organizations;

- A copy of the certificate of registration of the organization in tax authority;

- A card with sample signatures of the head (first signature), chief accountant (second signature) and a seal;

- A copy of the certificate of assignment of statistical codes to the organization;

- Certificate of the bank in which the current account is opened.

The organization is obliged to open a foreign currency account in accordance with Art.

118 of the Tax Code of the Russian Federation within 10 days to report to tax office. The fine in case of failure to comply with this requirement is 5000 rubles. Opening an account outside of Russia is possible only with the permission of the Central Bank of the Russian Federation.

For opening a foreign currency account, the bank charges a fixed fee, the amount of which is subject to attribution to other expenses: Debit 91 Credit 51.

According to Article 849 of the Civil Code of the Russian Federation, the bank is obliged to credit the funds received to the client's account and transfer (issue) funds from it no later than the day following the day the bank receives the corresponding payment document, unless other terms are provided by law, banking rules or contract.

In case of untimely crediting of funds received by the client to the account or their unreasonable debiting by the bank from the account, as well as failure to comply with the client's instructions on transferring (issuing) funds from the account, the bank is obliged to pay interest. The amount of interest is determined on the basis of publications in official sources of information on average bank interest rates for short-term foreign currency loans provided at the location of the lender.

In the absence of such publications, the amount of interest to be collected is established on the basis of a certificate provided by the plaintiff as evidence from one of the leading banks at the location of the creditor, confirming the rate applied by him on short-term foreign currency loans.

The interest due to the organization is accepted for accounting as other income on the date of their recognition by the bank or award by the court and is reflected in the accounting as follows:

Debit 76 Credit 91- accrued bank debt on interest due;

Debit 52 Credit 76-2 "Calculations on claims"- the bank's debt is credited to the current foreign currency account.

The procedure for making and processing transactions on foreign currency accounts is regulated by the Central Bank of the Russian Federation.

Accounting for currency transactions is kept on account 52 "Currency accounts".

For the correct accounting of operations with foreign currency, sub-accounts can be opened to account 52:

52-1 "Currency accounts within the country";

52-2 "Currency accounts abroad".

Bank accounts can be opened in various currencies (US dollars, euros, etc.). Account transactions for each type of currency separately.

To reflect settlements with the bank for the purchase and transfer of foreign currency, the operator can use account 57 “Transfers in transit” or one of the sub-accounts of account 76 “Settlements with different debtors and creditors”.

The receipt of foreign currency can be carried out in the following ways:

- purchase of foreign currency to pay for imported material assets;

- purchase for the implementation of operations not related to the payment of import contracts;

- receipts from customers;

– receipt of dividends on deposits and investments;

– receipt of foreign currency long-term (short-term) credits and loans, etc.

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Account 51 "Settlement accounts"

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 settlement accounts of the organization opened with credit institutions.

The debit of account 51 "Settlement accounts" reflects the receipt of funds to the settlement accounts of the organization. The credit of account 51 "Settlement accounts" reflects the write-off of funds from the settlement accounts of the organization. Amounts erroneously credited or debited to the settlement account of the organization and found when checking the statements of the credit organization are reflected on account 76 “Settlements with various debtors and creditors” (subaccount “Settlements on claims”).

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

Analytical accounting for account 51 "Settlement accounts" is maintained for each settlement account.

Account 51 "Settlement accounts" corresponds with the accounts:

by debit

on credit

50 Checkout 51 Settlement accounts 52 Currency accounts 57 Transfers on the way 58 Financial investments 75 Settlements with founders 80 Authorized capital 86 Targeted funding 90 Sales 91 Other income and expenses 98 Deferred income 99 Gains and Losses

04 Intangible assets 50 Checkout 51 Settlement 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 Settlements for short-term loans and loans 67 Settlements on long-term loans and borrowings 68 Calculations for taxes and fees 69 Settlements for social insurance and security 70 Settlements with personnel for wages 71 Settlements with accountable persons 73 Settlements with personnel for other transactions 75 Settlements with founders 76 Settlements with various debtors and creditors 79 On-farm settlements 80 Authorized capital 81 Treasury shares (shares) 84 Retained earnings (uncovered loss) 96 Reserves upcoming expenses 99 Gains and Losses

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Check- (account) 1. A document evidencing the debt of one person to another; invoice. A person providing professional services or selling goods may bill their client or buyer; solicitor, selling on behalf of ... ... Glossary of business terms

Vostro score- (vostro account) Account foreign bank in a British bank, which is usually held in pounds sterling. compare: nostro account. Finance. Dictionary. 2nd ed. Moscow: INFRA M, Ves Mir Publishing House. Brian Butler, Brian Johnson ... Financial vocabulary

DEPOSIT ACCOUNT NOSTRO- an active analytical depo account opened in the account of the domiciliary's depository. This account is intended for the accounting of securities placed in custody or for accounting with the depository of the domicile, or securities held with the registrar on ... ... Legal Encyclopedia

Accounting Account 20 Main Production Glossary of business terms

Vostro account- (vostro account) A foreign bank account in a British bank, which is usually held in pounds sterling. compare: nostro account. Business. Dictionary. Moscow: INFRA M, Ves Mir Publishing House. Graham Bets, Barry Brindley, S. Williams ... Glossary of business terms

INVOICE- an invoice issued by the seller in the name of the buyer and certifying the actual delivery of goods or services and their cost. Issued after the final acceptance of the goods by the buyer. Contains the details of the sale transaction, including the volume (quantity… … Big accounting dictionary

ACCOUNT(A), REPORTING- (account(s)) Report on activities (operations) for a certain period. Accountability means the obligation to prepare and submit the following reports: directors of companies are accountable to shareholders, and British ministers are accountable for the activities ... ... Economic dictionary

ACCOUNTING ACCOUNT 20 "MAIN PRODUCTION"- an account designed to summarize information on the costs of the main production, that is, production, the products (works, services) of which were the purpose of creating this enterprise. In particular, this account is used to record costs: ... ... Glossary of business terms