To perform its functions, the bank needs a material and technical base: buildings (premises), computer and organizational equipment, furniture, safe equipment and other household equipment, which, according to the classification of funds established in accounting, can be classified as fixed assets or tangible assets. In addition, banks can use various rights in their activities, which are called intangible assets in accounting.
Tangible assets, along with fixed assets and intangible assets, constitute the property of a credit institution
Property accounting must ensure:
In order to fulfill these tasks, a credit institution must develop rational document management systems and identify persons responsible for the safety of property.
All transactions must be supported by supporting documents. These documents are the primary accounting documents on the basis of which accounting is maintained. Registration of primary accounting documents is carried out in accordance with the requirements of the Federal Law "On Accounting".
The original cost of the property (excluding intangible assets) purchased for a fee, including that which was in operation, the amount of the actual costs of the credit institution for the construction (construction), creation (manufacturing), acquisition, delivery and bringing it to the state in which it is suitable for use is recognized.
The initial cost of property received as a contribution to the charter capital of a credit institution is the agreed value of the founders (participants) of its monetary value unless otherwise provided by law Russian Federation, and the actual costs of delivering it and bringing it to a state in which it is suitable for use.
The initial cost of property received under a donation agreement and in other cases of gratuitous receipt is the market price of the property as of the date of acceptance for accounting and the actual costs of its delivery and bringing it to a condition in which it is suitable for use.
Valuation of property, the cost of which upon acquisition is expressed in terms of foreign currency, is determined in rubles according to official exchange rate foreign currency in relation to the ruble, established central bank Russian Federation, effective on the date of acceptance of property for accounting.
The property is removed from the credit institution as a result of:
In order to determine the suitability of property for further use, the possibility of its restoration, as well as to draw up documentation for the write-off of property that has become unusable, a commission of relevant officials is created in a credit institution. At the same time, the commission should include the deputy head of the credit institution, Chief Accountant(accountant), a representative of the legal service, other specialists (by decision of the head) and persons who are responsible for the safety of property.
The competence of the commission includes:
Inspection of property to be written off using technical documentation, data accounting, establishing its unsuitability for restoration and further use;
establishing the reasons for the write-off of property;
Part 1
The practice of banks applying Chapter 30 of the Tax Code of the Russian Federation, taking into account the clarifications of the Ministry of Finance of Russia, the Federal Tax Service of Russia and judicial practice:
The impact of changes in 2016 in the accounting procedure for fixed assets of banks on tax base for corporate property tax:
Tax on property of banks, calculated at the cadastral value:
Error correction:
The cost of the first part - 7500 rub.
Form of study - face-to-face/online
Part 2
Practical application of Bank of Russia Regulation No. 448-P dated December 22, 2014:
The choice of models and methods of accounting in accounting policies.
Accounting estimates in the formation of value at initial recognition and subsequent accounting of fixed assets:
Derecognition of property, plant and equipment.
Sales plan and requirements that apply to it. Implementation of the sales plan. Consequences of non-fulfillment of the plan for the sale of a long-term asset.
In what cases is it allowed to increase the terms of the sale of an asset.
New in inventory accounting.
Select how to write off their inventory category.
The new object of accounting is means and objects of labor received under contracts of compensation and pledge, the purpose of which is not defined.
Recognition conditions.
Valuation at initial recognition and subsequent valuation of items. Accounting policy in terms of accounting for means and objects of labor.
Termination of recognition.
Impairment.
Property tax effective January 1, 2016. The impact of accounting on the tax base:
Organization of workflow, internal documents and procedures for checking for depreciation of fixed assets and other objects.
The cost of the second part - 7800 rub.
Form of study - face-to-face/online
Part 3
The cost of the third part - 8200 rub.
Form of study - face-to-face/online
Event cost: 16500 rub.
Form of study: In person / Webinar
The previously accrued depreciation on long-term leased fixed assets is written off (transferred) as intended (as part of the depreciation of own fixed assets).
If the property is returned to the lessor at the end of the lease term:
Return at the end of the rental period:
When renting objects without the right to purchase, the latter are not credited to the lessee's balance sheet, but are accounted for on off-balance sheet account No. 91503 “Rented fixed assets. (This is a current lease).
Weapons and fire alarm equipment belonging to the bank, regardless of cost, are also accounted for on account No. 604 “Fixed assets of banks”, second-order account No. 60403, and ammunition for it - on the corresponding account for accounting household materials (No. 61006).
Acquired literature is accounted for on the corresponding second-order account for accounting for fixed assets. (60403).
Accounting for the disposal of fixed assets
The disposal of fixed assets is understood as their liquidation due to obsolescence or physical depreciation, i.e. write-off of both fully depreciated and not fully depreciated fixed assets, as well as their gratuitous transfer and their sale.
In order to account for retired fixed assets and the results of their disposal, the Chart of Accounts provides for account No. 612 “Sale (disposal) of bank property”.
Analytical accounting of retirement is maintained on personal accounts opened for each object. Accounts of the second order are subdivided depending on the result obtained by the bank from the disposal of fixed assets: No. 61201 - passive, No. 61202 - active. Each of them is closed on the day of registration of transactions with a result: balance of credit account No. 61201 - write-off to the income account; the balance of the debit account No. 61202 - to the expense account.
It should be remembered that the amount of accrued depreciation (amortization) to be written off for each object is always less than its initial cost by the amount of the balance of the revaluation fund for the retired object, therefore account No. 61201 must be additionally credited for the amount of the balance of the specified fund.
Accounting for intangible assets (IA)
Intangible assets include the property of the bank, ensuring better performance of certain banking operations for customer service (software, acquisition of a brokerage place on the exchange) or accelerating the process of registering a bank (development of a charter, memorandum of association, stamps, seals, etc.), the so-called organizational expenses, or the acquisition of patents, licenses, new technological developments , acquisition of the right to use land plots etc. Just like most assets, intangible assets, i.e. their use should bring income to the bank. These are objects whose service life should be more than a year, regardless of cost. In the chart of accounts for their accounting, the following accounts of the second order are provided:
No. 60901 "Intangible assets"
No. 60902 "Intangible assets in bank organizations"
No. 60903 "Amortization of intangible assets".
Accounts No. 60901, 60902 are active and take into account the state and movement of intangible assets at the initial cost on the personal accounts of objects. Account No. 60903 takes into account the amount of accrued depreciation (reimbursed value) for intangible assets - passive (for personal accounts of objects).
The acquisition, receipt of intangible assets and the formation of the initial cost occurs as a result of:
Contributions by shareholders (founders) as a contribution to the authorized capital - by agreement of the parties.
Acquisition for a fee - based on the actual costs of acquiring and bringing objects into a state of readiness for operation
Free admission - by expert way
Production by the bank - at cost.
Operations on acquired intangible assets for a fee are recorded in the manner established for accounting capital investments fixed assets. In the same order, on off-balance accounts, sources of financing of capital investments for intangible assets are taken into account. Thus, in accounting the following entries on the movement of intangible assets will be made:
Account No. 60901 "Intangible assets"
As payment payment documents for intangible assets received from the supplier and other expenses reflected as part of capital investments on off-balance accounts, the following entries are made:
on resource use
dt sc. No. 97901, 91303, set of accounts No. 99998
within available resources or costs in excess of available resources
dt sc. No. 91404, set of accounts. No. 99999
Depreciation of intangible assets is charged on a monthly basis based on the initial cost of the objects and their useful life, established by the bank itself. The useful life is the time period during which the object generates income, but always more than a year. If it is impossible to establish such a period, then it is considered a period of 10 years, but not more than the period of the bank's activity. Accrued depreciation is included in the bank's expenses in correspondence with account No. 60903 "Depreciation of intangible assets"
Account No. 60903 "Depreciation of intangible assets"
Documenting operations on the movement of intangible assets is identical to the documentation on the movement of fixed assets (acts of acceptance and transfer, etc.)
Accounting for low-value and fast-wearing items (IBE)
MBPs are divided into two types.
low value items, the value of which does not exceed 100 times the monthly minimum wage, regardless of the service life of the item. Wear items that last less than a year, regardless of cost.
For their accounting, the following accounts are used: No. 61101 “Low-value and wearing out items”, No. 61102 “Low-value and wearing out items in bank organizations”, No. 61103 “Depreciation of the IBP”.
At the time of acquisition (receipt) of IBEs from suppliers, their cost is included in the composition of household materials (dt account No. 610, set of account No. 60311), then on the basis of documents on the transfer of items into operation (requirements), they are transferred to the composition MBP (d-t account No. 61101, set of account No. 610). If IBEs are transferred as part of constructed facilities, then their cost is documented by posting: dt c. No. 61101, set of accounts. No. 60701. With gratuitous admission - Dr. No. 61101, set of accounts. No. 10603. The cost of gratuitously accepted valuables is determined by a commission of representatives of the transferring organization and the bank, about which a protocol on the contractual price and an acceptance certificate are drawn up.
In the event that a surplus is detected during the inventory of MBPs in operation, they are accounted for in an increase in income (dt account No. 61101, set account No. 70107). The credit of account No. 61101 records the value of items that have been retired from service on the basis of an act (dt account No. 61202, set account No. 61101). If the bank has branches and branches, then the transfer of the IBE to them is carried out using account No. 61102 (dt account No. 61102, set account No. 6G101).
Depreciation on the MBP is accrued when they are put into operation, including cases of posting surplus, in the amount of 100% of the cost. Therefore, the balances on accounts No. 61101 and 61102 should be equal to the balance on account No. 61103. When depreciation is charged, its amount is charged to the bank's expenses (dt account No. 70209, set account No. 61103). The account “Depreciation of the MBP” is debited when they are retired from service (dt account No. 61103, set account No. 61201). When attributing the cost of the shortage of IBE to the guilty persons, the amount of their depreciation is charged to the income account.
Analytical accounting of the IBE is kept on personal accounts opened for each item, indicating the inventory number, price (value), place of operation, materially responsible person. It is allowed to combine the accounting of IBEs into homogeneous groups, subject to the same name, the same price, one place of operation, one financially responsible person. All inventory numbers of items must be indicated on the joint personal account.
Chapter 2 Bank Operations and Chart of Accounts
2.1 Operations of banks
A credit organization is a legal entity that, in order to make a profit as the main goal of its activities, on the basis of a special permit (license) of the Central Bank of the Russian Federation (Bank of Russia), has the right to carry out banking operations provided for federal law"On banks and banking activities". A credit organization is formed on the basis of any form of ownership as a business entity.
Bank - a credit institution that has the exclusive right to carry out the following banking operations in aggregate: attraction of funds from individuals and legal entities to deposits, placement of these funds on its own behalf and at its own expense on the terms of repayment, payment, urgency, opening and maintaining bank accounts individuals and legal entities.
Non-bank credit institution - a credit institution that has the right to carry out certain banking operations provided for by the Federal Law "On Banks and Banking Activity". Permissible combinations of banking operations for non-bank credit institutions are established by the Bank of Russia.
Banking transactions include:
1) attraction Money individuals and legal entities in deposits (on demand and for a certain period);
2) placement of the said attracted funds on its own behalf and at its own expense;
3) opening and maintaining bank accounts of individuals and legal entities;
4) making settlements on behalf of individuals and legal entities, including correspondent banks, on their bank accounts;
5) collection of funds, bills of exchange, payment and settlement documents and cash services for individuals and legal entities;
6) purchase and sale of foreign currency in cash and non-cash forms;
7) attraction to deposits and placement of precious metals;
8) issuance of bank guarantees;
9) implementation of money transfers on behalf of individuals without opening bank accounts (except for postal orders).
In addition to the listed banking operations, a credit institution is entitled to carry out the following transactions:
1) issuance of guarantees for third parties, providing for the fulfillment of obligations in cash;
2) acquisition of the right to demand from third parties the fulfillment of obligations in cash;
3) trust management of funds and other property under an agreement with individuals and legal entities;
4) carrying out transactions with precious metals and precious stones in accordance with the legislation of the Russian Federation;
5) leasing to individuals and legal entities special premises or safes located in them for storing documents and valuables;
6) leasing operations;
7) provision of consulting and information services.
The credit organization is entitled to carry out other transactions in accordance with the legislation of the Russian Federation.
All banking operations and other transactions are carried out in rubles, and in the presence of an appropriate license from the Bank of Russia - in foreign currency. The rules for conducting banking operations, including the rules for their material and technical support, are established by the Bank of Russia in accordance with federal laws. In accordance with the license of the Bank of Russia to conduct banking operations, the bank has the right to issue, purchase, sell, record, store and other operations with securities acting as a payment document, with securities confirming the attraction of funds to deposits and bank accounts, with other securities, transactions with which do not require a special license in accordance with federal laws, and also have the right to conduct trust management of these securities under contracts with individuals and legal entities.
A credit organization has the right to carry out professional activities in the securities market in accordance with federal laws. A credit organization is prohibited from engaging in production, trade and insurance activities.
2.2 Chart of accounts of banks
The Chart of Accounts of Bank Accounting is a systematized list of synthetic accounting accounts.
Synthetic accounts are enlarged accounts of the first order (3 digits) and second order (5 digits), in contrast to analytical - 20-digit detailed accounts.
The chart of accounts in banks is integral part"Regulations on the rules of accounting in credit institutions located on the territory of the Russian Federation” of the Bank of Russia dated 05.12.02 No. 205-P. In addition, each bank, as part of its accounting policy, develops a working chart of accounts, in accordance with which this bank operates. There are over 1000 synthetic accounts in the Plan. However, real accounting entries are made only between analytical 20-digit personal accounts; between synthetic accounts - only as an abbreviation for educational, instructional and scientific purposes.
The Plan's accounts are divided into 5 chapters.
Chapter A "Balance Accounts". They include the main accounts that form the bank's balance sheet for core activities. Accounts of other chapters have either an auxiliary value (chapter B "Off-balance sheet accounts"), or reflect the accounting of some individual specific transactions that are not accounted for in the main balance sheet. These include trust accounts - management of other people's property (chapter B), urgent transactions - operations in the future (chapter D), depo accounts - accounting for depository activities (chapter D). Moreover, separate balance sheets are drawn up for the accounts of all these chapters.
The balance sheets of different chapters can be linked: bad debt is transferred from balance sheet accounts to off-balance sheet chapter B; balances from urgent accounts of head D - to the main balance at the time of the banking operation. Cash transactions on trust transactions are reflected simultaneously both in balance sheet accounts and in trust management accounts (Chapter B); trust transactions in securities - simultaneously on the accounts of chapter B and depo accounts (chapter D).
Balance accounts are grouped into sections: from the first to the seventh and begin with these digits, a characteristic feature of the balance sheet account of chapter A is the first digit of the account in the range from 1 to 7. Balance accounts are grouped into accounts of the first order (three digits = section number + two digits) and second order accounts (five digits = first order account number + two digits). Therefore, the account of the second order is read, for example, 405-02, with the highlighting of the account of the first order - 405.
2.3 general characteristics Bank Accounting Rules
A credit institution develops and approves an accounting policy in accordance with the Rules and other regulations of the Bank of Russia.
Subject to mandatory approval by the head of the credit institution:
A working chart of accounts for accounting in a credit institution and its subdivisions, based on the Chart of Accounts for accounting in credit institutions approved by the Bank of Russia;
Forms of primary accounting documents used to process transactions, including forms of documents for internal accounting reporting, for which standard forms are not provided in the albums of the State Statistics Committee of Russia;
The procedure for settlements with its branches (structural divisions);
The procedure for conducting certain accounting transactions that do not contradict the legislation of the Russian Federation and the regulations of the Bank of Russia;
The procedure for conducting an inventory and methods for assessing types of property and liabilities;
The procedure and cases of changes in the value of fixed assets in which they are accepted for accounting (revaluation, modernization, reconstruction);
Limit of the value of items for acceptance for accounting as part of fixed assets;
Methods for calculating depreciation for fixed assets and intangible assets;
The procedure for attributing the cost of inventories to expenses;
Document flow rules and accounting information processing technology, including branches (structural divisions);
The order of control over the performed intra-bank operations;
The order and frequency of printing documents of analytical and synthetic accounting. At the same time, the balance sheet, personal accounts on which operations were carried out (operation was carried out), as well as statements (second copies of personal accounts) on client accounts are printed daily;
Other solutions necessary for the organization of accounting.
In accordance with the Federal Law “On Accounting”, the head of a credit institution is responsible for organizing accounting and complying with the law when performing banking operations.
For the formation accounting policy, accounting, timely submission of complete and reliable financial statements, the responsibility lies with the chief accountant of a credit institution. It ensures the compliance of the operations carried out with the legislation of the Russian Federation and the regulations of the Bank of Russia, control over the movement of property and the fulfillment of obligations. The requirements of the chief accountant for documenting transactions and submitting the necessary documents and information to the accounting department are mandatory for all employees of a credit institution. Without the signature of the chief accountant or officials authorized by him, settlement and cash documents, financial and credit obligations, executed by documents, are considered invalid and should not be accepted for execution.
Accounting records of operations performed on customer accounts, property, claims, liabilities, economic and other operations of credit institutions are kept in the currency of the Russian Federation - in rubles.
Accounting for the property of other legal entities held by a credit institution is carried out separately from the material assets owned by it.
Accounting records are maintained by a credit institution continuously from the moment of its registration as legal entity before reorganization or liquidation in the manner prescribed by the legislation of the Russian Federation. A credit institution shall keep accounting records of property, banking, economic and other operations by double entry on interrelated accounting accounts included in the working chart of accounting accounts. Analytical accounting data must correspond to the turnover and balances of synthetic accounting accounts. All operations and results of the inventory are subject to timely reflection in the accounts without any omissions or withdrawals.
In the accounting records of credit institutions, current intra-bank operations and operations to account for capital expenditures (hereinafter referred to as "capital investments") are accounted for separately.
Compliance with the Rules must ensure:
Fast and clear customer service;
Timely and accurate reflection of banking operations in the accounting and reporting of credit institutions;
Prevention of the possibility of shortages, misappropriation of funds, material values;
Reducing the cost of labor and funds for banking operations through the use of automation tools;
Proper execution of documents emanating from credit institutions, facilitating their delivery and use at their destination, preventing errors and illegal actions in the performance of accounting operations.
The chart of accounts for credit institutions has been developed taking into account the accumulated experience of the banking system in the Russian Federation, the established practice of banking accounting in foreign countries. At the same time, accounting should be fully used for making management decisions, contribute to making a profit, reduce financial and statistical reporting.
In the Chart of Accounts, balance sheet accounts of the second order are defined as only active or only passive.
In analytical accounting, on the accounts of the second order, defined by the "List of paired accounts for which the balance can be reversed", paired personal accounts are opened. It is allowed to have a balance on only one personal account from an open pair: active or passive. At the beginning of the trading day, operations begin on personal account having a balance (balance), and in the absence of a balance - from an account corresponding to the nature of the operation. If at the end of the working day a balance (balance) is formed on the personal account that is opposite to the sign of the account, on the passive account - debit or on the active account - credit, then it must be transferred by accounting entry on the basis of a memorial order to the corresponding paired personal account for accounting funds. If for some reason there are balances (balances) on both paired personal accounts, then at the end of the working day it is necessary to transfer the smaller balance to the account with a larger balance by accounting entry based on a memorial order; at the end of the working day there should be only one balance: either debit or credit on one of the paired personal accounts.
BANK PROPERTY ACCOUNTING
The accounting procedure for the bank's property is regulated by Appendix No. 10 to Regulation of the Bank of the Russian Federation No. 302-P "On the Rules for Maintaining Accounting in Credit Institutions Located on the Territory of the Russian Federation".
Compliance with the rules set out in Appendix No. 10 must ensure:
Proper execution of documents and timely reflection in accounting of the receipt, internal movement, disposal of the bank's property;
Reliable determination of the initial value of the property, taking into account all the costs associated with its creation, acquisition;
Full reflection of the costs of changing the initial cost of property during the completion, additional equipment, modernization, reconstruction, technical re-equipment or partial liquidation of property;
Control over the safety of property accepted for accounting;
Continuous, continuous and complete reflection of the movement and availability of property;
Efficiency of property accounting;
Conformity synthetic accounting analytical accounting data;
Ensuring that inventory records of property comply with accounting records;
Reliable determination of the results from the sale and other disposal of property, taking into account the costs associated with the disposal.
The value of property accounting in banks lies in the fact that in the event of revocation of a bank's license for the right to conduct banking operations, the sale of property on the bank's balance sheet should contribute to the repayment of creditors' claims. It should be noted that the bank usually has expensive office equipment at its disposal, in some banks in the offices of executives there are not only antique furniture, but also art objects, paintings by famous artists, unique porcelain, collections of precious stones and other valuables. In the practice of banks operating in Russia, shortly before the revocation of the license, there were repeated cases of disappearance of property or its transfer to the possession of third parties. These facts were observed on the eve of the revocation of the license for the right to conduct operations by the Bank of Russia in order to avoid its implementation and cover the claims of creditors. There were cases of deliberate underestimation of the value of property and real estate, so the accounting of the bank's property has a very importance, which not only characterizes vocational training employees of the accounting department, but also the civil position of the bank's management. Usually, thematic audits performed by employees of the Bank of Russia do not include verification of the correctness of accounting for property, since banks have more vulnerable areas of activity related to accounting for banking operations. Audit companies they also do not always carefully check this area of work, since the volume of banking operations, as a rule, takes up most of the time of auditors.
The Bank develops rational workflow schemes related to the movement of property accounting documents, and also determines the persons responsible for the safety of property in each bank premises.
For registration of operations with property, supporting documents are used, on the basis of which accounting is maintained.
Banks conduct an inventory of property. According to the identified objects, the causes of the surplus are clarified. The value of the identified item of fixed assets will be reflected in the posting:
D 60401 "Fixed assets" K 70601 "Bank income"
