If your company is already a client of Alfa-Bank and you have access to
For the convenience of organizations (individual entrepreneurs and legal entities), financial and credit institutions issue special cards for corporate clients.
Corporate client card- this is a card issued by a bank that is tied to a legal account. face and with its help it is possible to carry out the following types of economic and banking operations:
Banks provide the opportunity to issue business cards to all authorized persons of the company (director, director’s intercessor, Chief Accountant etc).
Cards for corporate clients - registered, validity - three years, and also have all kinds of protection steps to avoid fraudulent transactions.
All payments on business cards for legal entities. persons are carried out in the accounting program 1C. When opening an account of a legal entity in a bank and for obtaining business cards by authorized persons, the organization enters into appropriate agreements with the bank.
As for cards for corporate clients, the agreement is concluded for the issuance and maintenance of a card account, and a special account is opened with the issuing bank.
According to the Chart of Accounts Instructions, when accounting is maintained by the accounting department, there is a special account “Special Bank Accounts”, his number is 55.
In 1C program(for example version 8.3) sub-account "Other special accounts" is opened, its number is 55.04 (for sectional analysis bank accounts associated with cards, and, if possible, the provided accounting parameters for the main cash flow items.
The main accounting entries for cards for corporate clients:
According to the details of the 1C accounting program, when making postings, the corresponding accounting accounts and accounts opened with the bank are selected.
Modern banking technologies allow both to apply for business cards remotely (if a legal entity has already opened a bank account) and manage them (using free Internet banking).
When applying for a business card for legal entities. persons need to carefully study the information and tariffs, as indicated in the following documents:
If all the conditions are suitable for a legal entity, then they fill out an application for issuing a bank business card (with signing an agreement and information on tariffs) and a power of attorney for obtaining a corporate card.
In every bank different rates for corporate clients bonus programs when conducting various transactions (depending on the amount of transactions, the number of open cards, the presence of an open salary project etc).
In most cases, banks offer a good loyalty program for their regular corporate clients.
The use of business cards greatly simplifies work with internal document management, greatly simplifies accounting and saves time. The money is given to the employee accountable bypassing the cash desk, and at the same time, all responsibility for debit transactions rests with him. If an employee does not comply with payment discipline on the card (for example, uses credit limit on a corporate card and does not return the funds on time), then it is possible to deduct the same funds from wages responsible employee.
All transactions on the bank's business cards are displayed in the accounting department as non-cash payments and, accordingly, keeping records of settlements using the 1C Accounting program is much easier, and you can control all money movements and set individual spending limits using Internet banking.
The accounting department of the organization is required to develop accounting policy organization and use of business cards:
All responsibility for the correct use of the business card rests with the organization (legal entity), and the individual (cardholder) is required to provide reports on the use of funds.
For reporting, the following primary documents can serve:
A card for a corporate client can be opened both in national currency, and in foreign.
Depending on the type of currency, according to the rules of accounting, special accounts are used to display business card transactions (cash deposits, debit transactions, display of commission expenses and other transactions).
Cash received by an employee using an ATM from a business card does not need to be carried through the cash desk. When an employee submits reporting documents on completed debit transactions, the company's accountant can draw up an appropriate advance report.
Once a month, the bank must provide a report on all expenses for each corporate card or you can check it yourself using the client-bank.
Responsibility for all debit transactions on the card rests with the cardholder(in whose name it is issued).
All employee expenses(cash and non-cash) displayed as appropriate accounting entries .
When making transactions, you need to take into account the type of business card, it can be debit (card expenses are possible only within the limits of the funds available on it). and credit (a credit limit is set and it is possible to spend the bank's money).
If the employee did not report for some money spent, this is also displayed in the data financial statements.
When a bank employee opens a corporate card for a client, an individual bank account is automatically linked to this account.
The opening or closing of these bank accounts is required in without fail to report in the IFTS(form No. C-09 is filled out), FIU(according to the recommended form on the website of the organization), FSS(according to the recommended form on the organization's website).
Information is provided in state organizations according to the actual location of the organization.
Deadlines for providing information (from the date of opening an account on a corporate card) — 7 business days.
If an additional corporate card is issued to the main corporate card, then report the additional corporate card to government bodies is not necessary, since the bank account is opened alone (main and additional card tied to the same bank account).
banks offer the opening of corporate cards to all legal entities: from individual entrepreneurs to large organizations (including government agencies).
Debit business cards allow you to use in cash that are actually available on the account (there is no credit limit) and have the following main advantages in use:
Credit business card is the same calculation corporate card only with an overdraft (credit limit).
business card, with an overdraft allows you to use the bank's money for enough favorable conditions. Only when money is received on a business card (targeted transfer), the funds are primarily directed to repay the credit line.
The size of the credit limit on a business card can be set by a credit institution depending on the current receipts of money to the account (mainly takes into account the average size income for a specific reporting period), as well as the reliability and creditworthiness of the business client.
Interest for using a credit limit on a business card much lower compared to the conditions for obtaining loans for legal entities or individuals.
Also, almost all credit institutions provide free service SMS informing about the withdrawal and receipt of money to the account, and the bonus programs of some banks allow you to save when booking air tickets, hotels and when making payments in trade and service networks.
Corporate cards are an analogue of cash for a report and a checkbook, only without documents and a cash desk.
There are three ways to withdraw money from a checking account:
Money under the report are used for the needs of the company, which for some reason are inconvenient to pay by bank transfer: the purchase of office stationery, printer cartridges, gasoline, theater tickets for company partners, travel expenses, etc.
To issue cash under the report, the organization must have a cashier and a cashier.
Money is given to a specific employee for specific needs. To do this, the employee writes a statement, the accountant issues an expense order and requests money at the cash desk of the organization.
When an employee spends the issued money, he must report - submit an advance report and documents confirming expenses to the accounting department: checks, receipts, tickets, etc.
Checkbook suitable for individual entrepreneurs and organizations that do not have a cash register. With the help of a checkbook, you can write out the amount for the employee, which will be issued from the current account at the bank's cash desk.
Corporate card allows you to issue money to employees without documents and cash registers. Give the employee a card, transfer money to it from the company's current account - and that's it.
For a corporate card, the bank opens a separate card account, to which you transfer money from your company's current account. The Bank or the owner of the current account can set limits on cash withdrawals when conducting non-cash transactions.
Several corporate cards can be issued to one card account. Corporate cards are always personalized, so only the holder can use them, you cannot give the card to other people.
A corporate card is opened at the bank at the request of the client, while a special card account is opened for a legal entity. The bank notifies of the opening of such an account tax service on one's own. It is not necessary to report the opening of an account to the FSS and the PFR, this requirement was canceled in 2014 by amendments to 59-FZ.
A corporate card works like a regular bank card individual: you can pay for purchases in stores, the Internet and withdraw cash from an ATM. Pay with a corporate card only for the needs of the company, it cannot be used for personal purposes.
Keep all checks and receipts confirming purchases using a corporate card: they will come in handy at the time of delivery advance report. To report on purchases on the Internet, a bank statement and a written explanatory note from an employee are sufficient.
The corporate card cannot be used for the following purposes:
It is important to remember that all purchases and cash withdrawals are recorded in the corporate card account statement, and you will have to account for each action: you cannot use a corporate card for personal purposes.
You also need to report for withdrawn cash: provide checks and written explanations. If withdrawn and not spent, then the money must be returned to the accounting department - this will be recorded in the credit slip.
A similar situation with the issuance of wages to another employee. We need documents confirming the fact of the intended use of the company's money, which in this case is impossible to obtain: the employee will not issue you a check, which means that you spent the money for the accounting department not for the needs of the company.
to social services and off-budget funds payment from the card will not be received: the online bank does not process such payments and gives an error. Pay social contributions will have to be from the current account of a legal entity through banking system workflow.
If corporate money is spent, it will be withheld from your salary in the same amount, and they will also be fined for violating the reporting procedure. This rule applies to all employees of the company, including the CEO.
You can top up a corporate card only from the organization's current account: just register in the remote banking services"Internet Client" payment order with the purpose of "Transfer to a corporate card". You can credit as much money as you like, and spend 100,000 rubles a day from all corporate cards. At SIAB Bank, this restriction applies in total to cash withdrawals and non-cash transactions.
It is impossible to replenish a corporate card by cash through a terminal or by transfer from another card.
It is impossible to transfer money from the corporate card account to the company's current account. However, there are two ways to withdraw money from the card and return it to the current account.
By default, you need to report within 3 working days from the date:
The head of the company can establish its own reporting procedure.
You will need to submit an advance report, an explanatory note and documents confirming purchases: checks, receipts, bank statements (to confirm online purchases).
There will be a fine, and the accountable amount will be withheld from the salary, but within average monthly earnings- it is illegal to keep more. In the future, an unscrupulous employee may be denied a card, but this is at the discretion of the organization.
Comparison of methods for issuing money from the organization's current account
Accounting departments of many companies are inundated with such memos. Accounting for accountable persons in organizations whose activities are associated with numerous travel and hospitality expenses - permanent headache for accountants. According to these operations, there is always a large document flow. The cards are designed to facilitate the procedure for issuing funds for a report.
Corporate plastic is a full-fledged means of payment, the holder of which can make purchases, pay for services and receive cash in the country and abroad. The financial instrument cannot be used for salary transfers or social benefits.
For organizations that, by the nature of their activities, cooperate with a large number of companies, corporate cards are profitable, convenient and prestigious.
Legal entities can issue debit (settlement) or credit card .
Most often, the first option is ordered, because when using it, the organization's own funds are spent. The enterprise itself determines the list of accountable persons who have access to the company's money. The bank issues the required number of cards, which can be linked to a common account, or a special account is opened for each copy. The organization has the ability to set general spending limits and financial limits for employees.
The use of corporate credit cards implies that the settlements will be carried out at the expense of borrowed funds provided by the bank. The company will have to pay interest for using the loan, so this type of plastic is issued less often, mainly for top managers of companies.
What functions does a corporate card perform? It is necessary for:
A corporate card helps to analyze and minimize the company's organizational costs, increases the speed of payments for goods and services (compared to other non-cash forms of payment). Any necessary operation can be carried out at a convenient time, without reference to trading day in banks.
There is a demand for this product, so credit organizations are actively offering it.
- Sberbank issues debit corporate cards Visa/MasterCard Business to its customers. Legal entities (residents and non-residents) can apply for opening a card account, individual entrepreneurs, notaries and lawyers. The list of constituent documents approved by the bank is accompanied by a register containing a list and passport data of employees - future holders of corporate plastic.
An account is opened for a legal entity free of charge. each copy of the card is 1,200 rubles. on ruble accounts and 50 EURO/USD on foreign currency. There is a minimum an initial fee- from 2 400 rubles. (from 100 EURO/USD in foreign currency). The card product Visa/MasterCard Business "Budget" is issued free of charge and does not provide for the mandatory deposit of funds.
- Bank24.ru issues corporate cards of several categories: Visa Instant Issue ( instant release plastic) Visa Classic and prestigious Visa Gold.
The peculiarity of the first card is that it is unnamed and can be activated at the time of issuance. It is issued free of charge, but there is also a significant drawback: the card cannot be returned if it is blocked at third-party ATMs. credit organizations. Also, this plastic cannot be used to pay for purchases via the Internet.
Classic and prestige corporate card options payment system Visa can be issued by submitting an application at a bank branch or online. The fee for issuing a card depends on the type and validity of the card. An annual Visa Classic will cost 1,000 rubles, and a two-year one costs 1,500 rubles.
The cost of Visa Gold for the same periods is 4 thousand rubles. and 5,500 rubles. respectively. This card allows its holder to enjoy all the standard benefits of corporate plastic, and also gives a number of privileges of the international payment system. In addition, premium card holders are provided free of charge with travel accident insurance, express delivery of cash or a duplicate card, insurance against risks of unauthorized use of the card, and an information service.
- Bank of Moscow developed several offers for corporate clients. Among them are Visa / MasterCard Business, as well as premium cards (Gold level) of international payment associations. Plastic Union Card (Russian payment system) is also produced.
The credit institution offers new customers who open a current account to issue a corporate card without commissions (although this does not apply to prestigious categories). Premium card products come with a $3,000 down payment and a first year service fee of $100 (second year $90). Visa/MasterCard holders are additionally provided with an insurance policy (the amount of coverage depends on the type of card) against accidents.
There are similar offers for corporate cards in the product line of Absolut Bank, Uralsib, Rosbank, Credit Europe Bank, Ak Bars Bank, Transcapitalbank, Investtorgbank, Alfa-Bank, MinB, Rosselkhozbank and others.
