Organization of accounting of property in credit institutions. The main provisions of the organization of accounting for material assets Keeping records of property of credit institutions

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Ministry of Education and Science Russian Federation

State educational institution higher professional education

"Novgorod State University named after Yaroslav the Wise"

College of Humanities and Economics

COURSE WORK

at the rate:

"Accounting in banks"

"Organization and accounting of bank property"

Student group 98181

Barablin Maxim Andreevich

Lecturer SEC MPK NovSU

Gordeeva N.D.

Velikiy Novgorod

Introduction

1. Concepts of property organization and bank accounting

1.1 Regulatory support for property accounting in a bank and the main provisions applicable to property accounting

2.1 Accounting for fixed assets

2.3 Accounting for inventories

Conclusion

Bibliography

Introduction

Meaning accounting property in banks lies in the fact that in the event of revocation of a license from a bank for the right to commit 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.

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.

All this determines the relevance of the chosen topic "Organization and accounting of bank property" in modern Russia.

Due to the undeniable relevance of the chosen topic, the following goal was set when writing the work:

Determine the basic principles and concepts of organizing the accounting of property of a credit institution.

In accordance with the goal, when writing a term paper, it is necessary to solve the following tasks:

Study the regulatory legal regulation accounting of bank property;

Define the basic concepts of this topic;

Give the concept of the term "property" and the classification of types of property according to several criteria;

The fulfillment of these tasks will provide guidance in writing the work by thematic publications, normative and legal acts legislation of the Russian Federation, teaching aids for students of secondary special educational institutions in the subjects "Accounting in banks" and "Accounting", publication of special editions on the topic.

accounting property asset bank

1. Basic concepts of organization and accounting of bank property

1.1 Regulatory support of property accounting in the bank

Legal support for accounting for bank property implies a system normative documents regulating the organization and accounting of the property of credit institutions in the Russian Federation, which include the codes of the Russian Federation, the Federal Laws of the Russian Federation (hereinafter referred to as the Federal Law of the Russian Federation), as well as Bank of Russia regulations adopted in accordance with them.

Thus, the legal regulation of property accounting is provided by a three-level system of Russian legislation:

Upper level:

The Civil Code of the Russian Federation (Part One) dated November 30, 1994 No. 51-FZ, as amended on November 30, 2011, and the Civil Code of the Russian Federation (Part Two), as amended and supplemented, effective from December 3, 2011, where provisions on contracts are given purchase and sale of property, as well as in article 209 the concept of ownership of property owned by the bank is given, and since all banks are created in the form of business companies, the bank cannot have any other real right, and the right to funds used by the bank as attracted , leased, temporarily on its balance sheet on the basis of an agreement;

tax code RF (Part One) dated July 31, 1998 No. 146-FZ, as amended on July 19, 2011 and with amendments and additions that come into force on September 30, 2011, which determines the procedure for calculating tax on acquired and sold property, are listed cushioning groups fixed assets of the enterprise, as well as Article 40 regulates the procedure for determining by banks the market price of property received under a donation agreement and in other cases of gratuitous receipt;

2. Federal laws of the Russian Federation:

Federal Law No. 86-FZ of July 10, 2002, as amended on October 19, 2011, as amended on November 21, 2011, “On central bank of the Russian Federation (Bank of Russia)”, in which the Bank of Russia is assigned the right to exercise banking supervision on the territory of the Russian Federation, as well as paragraph 14 of Article 4 of Federal Law No. 86 states that the Central Bank of the Russian Federation establishes accounting and reporting rules for banking system Russian Federation ;

Federal Law No. 395-1 of December 2, 1990, as amended on November 21, 2011, “On Banks and banking”, which in article 5 gives a list of additional operations that a banking organization can engage in, which limits the acquisition of property by a bank for trading, industrial and insurance activities. Also in article 40 of this Federal Law, the rules for accounting, presentation of financial and statistical reporting, preparation of annual reports by credit institutions are established by the Bank of Russia, taking into account international banking practice;

Federal Law No. 129-FZ dated November 21, 1996, as amended on November 28, 2011, “On Accounting”, which prescribes unified legal, methodological foundations and principles of accounting on the territory of the Russian Federation, in accordance with which accounting is also kept in banks.

3. Regulations of the Central Bank of the Russian Federation (Bank of Russia):

Bank of Russia Regulation No. 302-P dated March 26, 2007, as amended on December 1, 2011 “On the Rules for Maintaining Accounting in Credit Institutions Located on the Territory of the Russian Federation”, registered with the Ministry of Justice of the Russian Federation on March 29, 2007 No. 9176. This Regulation defines the unified legal and methodological foundations for organizing and maintaining accounting that are mandatory for all credit institutions in the Russian Federation, and Appendix 10 to this Regulation sets out the methodological foundations for the formation in accounting of information on fixed assets, intangible assets, tangible stocks of a credit institution;

Bank of Russia Regulation No. 242-P dated December 16, 2003, as amended on March 5, 2009, “On the Organization internal control in credit institutions and banking groups, registered with the Ministry of Justice of the Russian Federation on January 27, 2004 No. 5489;

Letters from the Central Bank of the Russian Federation (Bank of Russia) clarifying issues of application of the legislation, as well as Instructions from the Central Bank of the Russian Federation on Amendments to the Regulations Governing Accounting in Banks.

According to the above legal documents, the main provisions governing the accounting of property in banks reveal their essence in the principles of accounting for property of banks:

Proper execution of documents and timely reflection in the accounting of receipt, internal movement, disposal of property;

Reliable determination of the initial value of the property, taking into account all the costs associated with its creation and acquisition;

Full reflection of the costs of changing the initial cost of property during completion, additional equipment, modernization, reconstruction, technical re-equipment, partial liquidation;

Control over the safety of property accepted for accounting;

Continuous, continuous and complete reflection of the movement (income, expenditure, movement) and the presence of property;

Efficiency (timeliness) of property accounting;

Compliance of synthetic accounting with data analytical accounting;

Compliance of data of warehouse accounting of property with accounting data;

Reliable determination of the results from the sale and other disposal of property, taking into account the costs associated with its disposal (realization).

In order to fulfill these principles, a credit institution must develop rational document management systems and identify persons responsible for the safety of property.

All transactions must be documented by supporting documents - primary accounting documents, on the basis of which accounting is maintained. Primary documents are drawn up in accordance with the requirements of Federal Law No. 129 "On Accounting".

Each of the documents on the basis of which accounting entries are made must contain the following details:

Designation of debit and credit account numbers for which this entry should be made, and, if necessary, other details;

The date of the accounting entry;

The signature of the accountant who issued the document, and for transactions subject to additional control, also the signature of the controlling employee.

One of the above principles speaks of the need to correctly determine the value of the bank's property, that is, to determine its initial value, residual value.

Property is accepted for accounting when it is constructed (constructed), created (manufactured), acquired (including under a settlement agreement), contributed by the founders (participants) as payment for the authorized capital, received under a donation agreement, in other cases of gratuitous receipt and other receipts.

The initial cost of property acquired for a fee, including that which was in operation, is recognized as the sum of the actual costs of the credit institution for the acquisition, construction (construction), creation (manufacturing) and bringing it to the state in which it is suitable for use.

The initial cost of property received as a contribution to the charter (reserve) capital of a credit institution is its monetary value agreed upon by the founders (participants), unless otherwise provided by the legislation of the Russian Federation.

The initial cost of property received under a donation agreement and in other cases of gratuitous receipt, as well as the cost of property received under agreements providing for the fulfillment of obligations (payment) in non-monetary means, is the market price of identical property as of the date of entry.

The valuation of property, the value of which upon acquisition is expressed in foreign currency, is determined in rubles at the exchange rate of the Bank of Russia in force on the date of acceptance of the property for accounting.

The inventory of property is carried out in accordance with the legislation of the Russian Federation by type of property of the bank.

1.2 The concept of property and its types

The term "property" has several meanings.

From a legal point of view, property is understood as a set of things and material values, including money and securities, as well as a set of property rights. In this sense, the term "property" is used in the legislation most often. It can be designated as the material understanding of property.

From an economic point of view, property is understood as a set of things, property rights and obligations that characterize the property status of their carrier. So, the balance sheet, consisting of an asset and a liability, characterizes the property position of the organization on reporting date. This broad understanding of the category "property" is the most appropriate for entrepreneurial activity.

From the point of view of accounting in credit institutions, the property of a bank is a set of things, intangible benefits and property claims, on the basis of which banking activities are carried out. You can get an idea of the property base of a particular bank based on an analysis of its balance sheet, which records the assets and liabilities of the bank, its profits and losses.

In addition, in relation to the property of a bank, to disclose this concept, one can use all approaches that traditionally describe the property base of economic entities, including classifying property according to various criteria:

1) Depending on the physical expression of the property and its use in the banking production process, in accordance with Appendix No. 10 to the 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", the following can be distinguished:

fixed assets;

Intangible assets;

Inventory.

Fixed assets means a piece of property with a maturity beneficial use, exceeding 12 months, used as a means of labor for the provision of services, bank management, as well as in cases provided for by sanitary-hygienic, technical-operational and other special technical standards and requirements.

Intangible assets are objects acquired or created by the bank intellectual property or other objects of intellectual property that do not have a material structure, used in the performance of work, the provision of services or for the management needs of the bank for a period of more than 12 months.

As part of material reserves, material assets used for the provision of services, administrative, economic and social needs are taken into account.

2) According to the method of receipt, property is accepted for accounting:

Construction (construction);

Creation (manufacturing);

Acquisition (including under a compensation agreement);

Contribution by the founders (participants) in payment of the authorized capital;

Receipt under a donation agreement;

Receipt under an exchange agreement;

Other cases of gratuitous receipt and other receipts.

3) According to the source of formation of property:

Own (including those contributed as a contribution to the authorized capital);

Leased (including property received under financial lease - leasing agreements).

4) Property of the organization:

Movable - all property that is not fixed by law as immovable;

Immovable - a type of property recognized by law as immovable, that is, it is land, subsoil plots and everything that is firmly connected with the land, that is, objects that cannot be moved without disproportionate damage to their purpose, including buildings, structures, objects of construction in progress.

5) By material form:

Tangible assets - fixed assets, inventories;

Intangible assets are those assets that do not have a tangible form.

The classification of property on these grounds gives a more complete understanding of this term.

2. Organization of property accounting in credit institutions

2.1 Accounting for fixed assets

In accordance with Appendix No. 10 to Regulation No. 302-P of the Bank of the Russian Federation “On the Rules for Keeping Accounting in Credit Institutions Located on the Territory of the Russian Federation”, fixed assets are recognized as part of the property with a useful life exceeding 12 months used as means of labor for the provision of services , management of a credit institution, as well as in cases provided for by sanitary and hygienic, technical and operational and other special technical standards and requirements.

Fixed assets include weapons, regardless of cost, as well as weapons received by credit institutions for temporary use from internal affairs bodies in accordance with Federal Law No. 150-FZ of December 13, 1996, as amended on December 6, 2011 lease rights.

Fixed assets also include capital investments in leased fixed assets, if, in accordance with the concluded lease agreement, these capital investments are the property of the lessee.

Signaling and telephone facilities, regardless of cost, if they are not included in the cost of buildings, during construction;

Books, no matter the cost.

The head of the bank has the right to set a limit on the value of items for their inclusion in fixed assets, for example, when accepting an object for accounting as a fixed asset in commercial non-credit organizations, the value of the object must be at least twenty thousand rubles. Items below the set limit are considered inventory.

The unit of accounting for fixed assets is an inventory object, which is assigned an inventory number and a personal account is opened in accordance with the requirements for personal accounts described in Appendix No. 10 to Regulation of the Bank of the Russian Federation No. territory of the Russian Federation". Analytical accounting of fixed assets is organized by object, according to the personal accounts of items on inventory cards or inventory books 0489007, as well as in the journal of fixed assets 0489008. The numbers indicated on the accounted items are affixed to the cards. Cards are placed in a card index by groups of homogeneous objects.

It is allowed to maintain group passport cards for several identical items purchased at the same time. The journal of fixed assets at the end of the year is not concluded and entries in it continue into the new year. According to the places of operation of objects, a list of inventory objects assigned to financially responsible persons is compiled. The basis for filling out inventory cards or books are primary accounting documents(acts of acceptance and transfer of fixed assets, technical data sheets and other documents characterizing the state of the object, its purpose and procedure, operating conditions).

If one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory item.

The receipt of fixed assets may be as a result of construction (construction), creation (manufacturing), acquisition and other receipts.

All types of fixed assets are reflected in accounting at the initial cost, which is determined for objects:

Contributed by shareholders (participants) as a contribution to the authorized capital of the bank - by agreement of the parties.

Received free of charge - by expert means or according to the documents of acceptance and transfer of fixed assets, or at a market price.

Purchased for a fee - based on the actual costs incurred, including the cost of delivery, installation, assembly, installation.

Built - at actual cost.

The specific structure of costs for the construction (construction), creation (manufacturing), acquisition of property (including taxes) is determined by the credit institution in accordance with the legislation of the Russian Federation, including regulatory legal acts of the Ministry of Finance of the Russian Federation.

A change in the initial cost is allowed during the completion, additional equipment, reconstruction, partial liquidation and revaluation of the object.

Fixed assets can also be accounted for at the restored cost, which arises as a result of revaluation of fixed assets carried out by decision of the government.

Replacement cost is the cost of reproduction of fixed assets at a given point in time, that is, the acquisition or construction of facilities based on current prices or the cost of manufacturing them in new conditions. Since, for example, in conditions of inflation, the cost of raw materials, materials, spare parts, wage rates increase, any credit institution needs to create a source of financing to replace worn-out objects in a larger amount than their original cost, respectively, when selling objects, the sale value should increase.

Revaluation is carried out either through centrally established coefficients, or by direct conversion of the original cost into the restored value according to the documented market price. At the same time, the amount of previously accrued depreciation is also recalculated. The result of the revaluation changes not only the initial cost and depreciation of the object, but also creates new source- additional capital on account 10601 "Growth in the value of property upon revaluation".

Banks may not more than once a year - on January 1 of the reporting year - revalue fixed assets at replacement cost by indexing or direct recalculation at documented market prices, in accordance with Article 40 of the Tax Code of the Russian Federation. The results of the revaluation are reflected in the accounting records in January.

It is allowed to keep accounting records of fixed assets in whole rubles, but with rounding only upwards. In this case, fixed assets are recorded in whole rubles, and the rounding amount in kopecks is credited to the income account.

For general accounting of fixed assets, an active account 604 "Fixed assets" is used, which provides organization and accounting for the availability, movement of fixed assets that are in operation, stock, mothballed, leased. The same account also includes land plots owned by a credit institution and other objects of nature management, as well as capital investments in leased fixed assets.

In the debit of the accounts, the amounts of capitalized fixed assets are posted in correspondence with accounting accounts capital investments, accounting for additional capital for the amount of revaluation of fixed assets carried out in the prescribed manner, authorized capital for the value of fixed assets contributed to the payment of authorized capital.

The credit of the accounts reflects the amounts of retired fixed assets in correspondence with the account for accounting for the disposal (sale) of property, with the account for accounting for the increase in the value of property during revaluation.

Accounting is carried out by groups of fixed assets formed on the accounts of the second order:

Account 60401 "Buildings and structures";

Account 60404 "Earth";

Account 60405 “Provisions for possible losses”.

As a result of operation, any object from the above fixed assets wears out, that is, it loses its technical and economic properties and physical qualities. The cost expression for the loss of these properties by objects is called the depreciation of fixed assets.

Each bank, as the owner of fixed assets, must ensure the accumulation Money(sources) for the acquisition and restoration of worn-out objects. This is achieved through depreciation deductions, which are included in the bank's expenses. The norms are annual, they serve as the basis for calculating the service life of the facility. If throughout the life of the object the amount of depreciation is the same (at a constant initial cost), then this type of depreciation calculation is called linear. Depreciation is charged from the next month after the month of posting to the balance sheet and ends from the next month after the month of disposal of the object.

Depreciation is charged “for full recovery”, that is, it means not only physical, but also moral depreciation of objects, which means that depreciation is charged on objects that are in operation and in reserve (reserve).

The maximum amount of accrued depreciation (amortization) for each object must be equal to the book (initial) cost of the object minus the balance of the revaluation fund for this fixed asset object. For the accounting and movement of depreciation (depreciation) of fixed assets, account No. 606 “Depreciation of fixed assets” is used - passive. The credit balance means not only the amount of accrued depreciation included in the bank's expenses, but also its increase or decrease as a result of revaluation: debit turnover - write-off (decrease) of depreciation due to the disposal of fixed assets and revaluation, for credit - depreciation and its increase at the time of revaluation. Depreciation is calculated monthly. Analytical accounting is organized by personal accounts.

In inventory cards and books, the fact of revaluation, that is, a record of replacement cost and depreciation, must also be recorded. For credit institutions, the amounts of depreciation and amortization do not coincide, since depreciation is the amount that makes up the expenses of the bank, and depreciation includes additional amount resulting from the revaluation.

Depreciation is not charged for:

Objects of external improvement

Land plots and objects of nature management

Works of art, interior and design items, antiques.

Fixed assets received for free use.

Items costing below the set limit.

The head of the bank determines the methods for calculating depreciation and approves them by order on accounting policy.

The property is removed from the credit institution as a result of:

Transfer of ownership, including the sale;

Write-offs due to unsuitability for further use as a result of moral or physical deterioration, liquidation in case of accidents, natural disasters and other emergencies.

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.

Analytical accounting of retirement is maintained on personal accounts opened for each object.

In order to account for retired fixed assets and the results of their disposal, the Chart of Accounts provides for account No. 612 “Disposal and sale”.

The debit of the account shows:

The balance sheet value of the disposed of property in correspondence with the relevant accounts for its accounting;

Disposal costs in correspondence with accounts for accounting for settlements with suppliers, contractors and buyers;

The amount payable in the event of an unequal exchange under an exchange agreement, in correspondence with accounts for accounting for settlements with suppliers, contractors and buyers, or the amount paid in correspondence with an account for accounting for funds.

The credit of the account reflects:

Proceeds from the sale of property, determined by the sale and purchase agreement, in correspondence with accounts for accounting for settlements with suppliers, contractors and buyers or for accounting for funds;

The market price of property received under exchange agreements, in correspondence with the account for accounting for capital investments, if the property received is fixed assets, as well as the amount to be received in case of an unequal exchange, in correspondence with accounts for accounting for settlements with suppliers, contractors and buyers;

Depreciation accrued on a disposal item of property, plant and equipment or intangible assets, in correspondence with depreciation accounts;

Payments not paid to the lessor when early return in cases stipulated by the agreement of leasing property to the lessor in correspondence with the account for accounting for lease obligations.

When writing off property due to its unsuitability for further use, the credit of the personal account also reflects:

Amounts of compensation for material damage from shortages or damage to valuables recovered from guilty persons in correspondence with an account for accounting for settlements with employees for wages, settlements with employees for accountable amounts or with an account for accounting for settlements with other debtors and creditors;

Amounts received or receivable from insurers insurance compensation in correspondence with accounts for accounting for settlements with other debtors and creditors.

A credit institution has the right not only to sell fixed assets or purchase them, but also to act as a lessor or lessee of an item of fixed assets.

In accordance with international standards lease can be financial (leasing) and current.

Financial lease (leasing) is a lease in which the lessee transfers almost all the risks and income associated with the ownership of an asset, while the risks include the obsolescence of the asset and the negative consequences from the use of the leased asset, and the income - an increase in the value of the leased asset.

Depreciation by the lessor on leased property is not charged. Leased items transferred to the lessee are accounted for on the off-balance sheet account for accounting for property transferred to the balance of the lessee. Accounting for transactions related to the sale of financial lease (leasing) services and the determination of the financial result from them is carried out on the accounts for accounting for the sale of leasing services.

A current lease covers any type of lease that is not a financial lease.

Property provided to the tenant for temporary possession and use or for temporary use is recorded on the balance sheet of the lessor.

To account for the lease and leasing of fixed assets, the following accounts are used:

Account 60401 "Buildings and structures" - accounting for the book value of the transferred object of fixed assets for rent on the lessor's balance sheet;

Account 915 "Rental and leasing operations" (off-balance sheet account), namely, account 91501 "Fixed assets leased out" - this account records the book value of property leased by the credit institution-tenant, or the book value of property, leased from a credit institution-lessor;

Account 608 "Financial lease (leasing)", namely accounts 60804 "Property received under financial lease (leasing)", 60805 "Depreciation of fixed assets received under financial lease (leasing)" and 60806 "Lease obligations";

Account 603 "Settlements with debtors and creditors", namely account 60312 "Settlements with suppliers, contractors and buyers";

Account 613 “Deferred income”, namely, account 61304 “Deferred income from other operations”.

Thus, the main accounting records for accounting for the movement of fixed assets will be as follows:

D 60701 - K 60311 (60312) - the contractual value of the acquired fixed assets.

D 60701 - K 60311 (60312) - the cost of delivery, installation and installation of fixed assets.

D 60312 - KT 30102 - advance payment in accordance with the construction contract.

D 60701 - K 60312 - acceptance of work performed.

D 60401 - K 60701 - commissioning of the facility.

D 60401 - K 70605 - receiving an object of fixed assets free of charge.

D 60701 - K 60712 - accounting for the costs of delivering and bringing the specified objects to a state in which they are suitable for use.

D 60701 - K 61205 - accounting for the receipt of an object of fixed assets under an exchange agreement (this entry is made simultaneously with D 61209 - K 60312.

D 60401 - K 10207 (10208) - receipt of fixed assets as a contribution to the authorized capital when creating a bank.

D 60401 - K 60322 - receipt of fixed assets on account of a contribution to the authorized capital in case of an increase in the authorized capital.

D 10601 - (70606) - K 60401 - the amount of depreciation of the fixed asset item.

D 60401 - K 10601 - the amount of revaluation of the fixed asset.

D 70606 - K 60601 - depreciation.

D 10601 - K 60601 - revaluation of depreciation.

D60601 - K10601 - depreciation markdown.

D 60601 - K 61209 - write-off of depreciation upon disposal of an item of fixed assets.

D 91501 - K 99999 - lease of fixed assets (when a credit institution is a lessor).

D 60312 - K 70601 - rent has been accrued.

D 30102 - K60312 - rent received.

D 99998 - K 91507 - leasing an object of fixed assets (when a credit institution is a tenant).

D 70606 - K 60312 - accrual and transfer in favor of the lessor rent.

D 60312 - K 30102 - transfer of rent payment to the lessor.

D 91507 - K 99998 - return of the leased fixed asset to the lessor.

D 61209 - K 60401 - initial (replacement) cost of retired fixed assets.

D 61200 - K 60305 (60303, 60308.60311) - expenses associated with the disposal of fixed assets.

D 61209 - K60309 - accrual of VAT on sold, donated and exchanged fixed assets.

D 61209 - K 70601 - profit from the disposal of fixed assets.

D 61008 - K 61209 - the cost of materials (spare parts) capitalized from the liquidation of an object of fixed assets.

D 60305 (60323) - K 61209 - the residual value of the shortage of the fixed asset.

D 60312 - K 61209 - proceeds from the sale of fixed assets.

D 70606 - K 61209 - loss from disposal of fixed assets.

2.2 Accounting for intangible assets

According to Appendix No. 10 to the 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", intangible assets are recognized intellectual property acquired or created by the bank or other intellectual property objects that do not have a material structure used in the performance of work, provision of services or for the management needs of the bank for a period of more than 12 months.

For their recognition, it is necessary to have the ability to bring economic benefits to a credit institution, the availability of identification capabilities, access control to these objects, as well as the availability of properly executed documents confirming the existence of the intangible asset itself or the owner’s exclusive right to the result of intellectual property (patents, certification certificates, trademarks). signs, titles of protection, an agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization, documents confirming the transfer of the exclusive right without an agreement, etc.).

Intangible assets include:

Programs for electronic computers;

inventions;

Utility models;

Production secrets (know-how);

Service marks.

Intangible assets are not:

Expenses associated with the formation of a legal entity (organizational expenses);

Intellectual and business qualities of the personnel of a credit institution, their qualifications and ability to work.

Due to the fact that intangible assets are a specific part of the property of a credit institution, in order to account for it, it is necessary to be able to correctly determine the initial cost of an object of intangible assets.

The initial cost of an intangible asset is an amount calculated in monetary terms, equal to the amount of payment in cash and in other form or in the amount accounts payable, paid or accrued by a credit institution when acquiring, creating an intangible asset and providing conditions for its use for the planned purposes, while the initial cost includes the following types of expenses:

Amounts paid to the seller in accordance with the agreement on the alienation of the exclusive right to the result of intellectual activity or to the means of individualization to the right holder;

Customs duties and customs fees;

Non-refundable amounts of taxes, state, patent and other fees paid in connection with the acquisition of an intangible asset;

Remuneration paid to an intermediary organization and other persons through which an intangible asset was acquired;

Amounts paid for information and consulting services related to the acquisition of an intangible asset;

Other expenses directly related to the acquisition of an intangible asset and the provision of conditions for the use of the asset for the planned purposes.

When creating an intangible asset, in addition to the expenses provided for above, expenses also include:

Amounts paid for the performance of work or the provision of services third parties under orders, work contracts, contracts of the author's order or contracts for the performance of research, development or technological work;

Labor costs for employees directly involved in the creation of an intangible asset under an employment contract;

Deductions for social needs;

Expenses for the maintenance and operation of research equipment, installations and structures, other fixed assets and other property, depreciation of fixed assets and intangible assets used directly in the creation of an intangible asset, the initial cost of which is formed;

Other expenses directly related to the creation of an intangible asset and the provision of conditions for the use of the asset for the planned purposes.

The following are not included in the expenses for the acquisition, creation of an intangible asset:

Reimbursable amounts of taxes, with the exception of cases provided for by the legislation of the Russian Federation;

General business and other similar expenses, except when they are directly related to the acquisition and creation of assets;

Expenses for research, development and technological work in previous reporting periods, which were recognized as other income and expenses.

As in the case of fixed assets, the initial cost of an intangible asset, according to which it is accepted for accounting, is not subject to change, except in cases established by the legislation of the Russian Federation. A change in the initial cost of an intangible asset, at which it was accepted for accounting, is allowed in cases of revaluation and (or) depreciation of an intangible asset.

A credit institution may not more than once a year - on January 1 of the reporting year - revalue groups of homogeneous intangible assets at the current market value, determined solely on the basis of the active market data for these intangible assets, which is its fair value.

Revaluation of intangible assets is carried out by recalculating their residual value. The book value of the object after revaluation and the amount of accrued depreciation are determined using a conversion factor calculated as a quotient of dividing the current market value of an intangible asset by its residual value.

Reflection in accounting of the revaluation of an intangible asset is carried out in the manner similar to the reflection of the revaluation of fixed assets. Intangible assets are tested for impairment in accordance with the legislation of the Russian Federation.

Upon disposal of an intangible asset, the amount of its revaluation is transferred from the account for accounting for the increase in the value of property during revaluation to the account for accounting retained earnings credit organization.

Another important feature of accounting for intangible assets is that it takes into account the business reputation of a credit institution.

The concept of “goodwill” was introduced by Bank of Russia Ordinance No. 2120-U dated November 6, 2008 “On Amendments to Bank of Russia Regulation No. 302-P dated March 26, 2007 “On Accounting Rules for Credit Institutions Located in the Russian Federation” in connection with the acquisition of the property complex of a credit institution (in whole or in part).

For accounting purposes, the value of acquired business reputation is determined by calculation as the difference between the purchase price paid to the seller when acquiring the property complex of a credit institution (in whole or in part) and the sum of all assets (their respective part) minus the sum of all liabilities (their respective part) according to the balance sheet as of the date of its purchase (acquisition).

The assets and liabilities of the property complex (in whole or in part) must be reflected in the balance sheet as of the date of its purchase (acquisition) at the residual value or at the current market value, or at another cost determined in accordance with the contract for the purchase (acquisition) of the property complex.

A positive goodwill should be viewed as a price premium paid by the buyer in anticipation of future economic benefits in connection with the acquired non-identifiable assets.

Negative goodwill should be viewed as a price discount given to the buyer due to the lack of factors of stable buyers, a reputation for quality, marketing and sales skills, business connections, management experience, staff qualifications, and the like.

The head of the bank determines the methods of depreciation and approves them with an order on accounting policies. Depreciation is charged over the entire useful life, which is determined at the date of capitalization of intangible assets. If the useful life cannot be determined, it is set on the basis of ten years, but not more than the life of the bank.

Accounting for intangible assets is kept on account 609 "Intangible assets" on accounts:

60901 "Intangible assets" - the debit of the account records the value of acquired intangible assets in correspondence with accounts for accounting for capital investments, and the credit of this account records the value of intangible assets written off, sold, disposed of, in correspondence with the disposal (realization) account property, the balance of this active account is the value of intangible assets owned by the bank;

60905 "Goodwill" - this account takes into account the value of positive and negative goodwill, the amount of impairment losses;

60903 "Depreciation of intangible assets" - accounting for the depreciation of intangible assets, the balance on this passive account is the amount of depreciation on intangible assets owned by the bank.

Thus, due to the similarity of accounting for the receipt of an object of intangible assets, taking into account the receipt of an object of fixed assets, the main accounting entries for accounting of intangible assets are:

D 60701 - K 60311 (60312) - the contractual value of the acquired intangible assets.

D 60701 - K 60311 (60312) - the cost of delivery, installation and installation of intangible assets.

D 60901 - K 60701 - commissioning of the facility.

D 70606 - K 60903 - depreciation is reflected.

D 61209 - K 60901 - reflects the write-off of the value of retired intangible assets.

D 60903 - K61209 - depreciation write-off upon disposal of intangible assets.

D 27308 - K 60905 - reflects the amount of impairment losses in the event of a negative business reputation.

D 17306 - K 60905 - the amount of negative business reputation reflected in the credit institution's income.

2.3 Accounting for inventories

According to Appendix No. 10 to Regulation No. 302-P of the Bank of the Russian Federation “On the Rules for Maintaining Accounting in Credit Institutions Located on the Territory of the Russian Federation”, material assets are recognized as material assets used for the provision of services, management, economic and social needs.

Inventories are accounted for on the balance sheet of a credit institution at historical cost, that is, in the amount of actual costs for its acquisition.

Analytical accounting of inventories is carried out in the context of types and objects, by materially responsible persons, places of storage, the unit of accounting for materials is the unit for which the purchase price was set (unit of weight, length, area, piece, pack, etc.).

With all officials responsible for the safety of material assets, when hiring, an agreement on full liability is concluded. Accounting for valuables in the warehouse is carried out in books, on cards with the opening of a separate personal account for each type of valuables or on electronic computers.

Accounting for inventories is carried out on the active account 610 "Inventories" for the following accounts of the second order:

61002 "Spare parts" - spare parts, components intended for repairs, replacement of worn parts of equipment, vehicles, etc. are taken into account. At the same time, automobile tires (tire, tube and rim tape) that are on wheels and in stock on the vehicle upon its acquisition are included in the initial cost of the inventory item of fixed assets.

61008 "Materials" - inventories once used for the provision of services, economic needs, in the process of management, technical purposes are taken into account. The same account takes into account stocks of fuel and fuels and lubricants, including in the form of coupons for them, containers, packaging materials, paper, forms, cassettes, diskettes, as well as other media intended for storing information.

61009 "Inventory and accessories" takes into account tools, household and office supplies, fixed assets below the established value limit.

61010 "Publications" includes books, brochures, manuals, reference materials and similar publications, including those recorded on magnetic and other media.

61011 “Non-current inventories” includes property acquired as a result of transactions under agreements of compensation, pledge before the credit institution makes a decision on its sale or use in its own activities.

Material reserves, except for those accounted for on account 61011, are written off as expenses when they are transferred by the financially responsible person into operation or on the basis of a properly approved report of the financially responsible person on their use in the manner prescribed by the head of the credit institution.

Inventories registered on account 61011 are written off only in the event of their disposal in accordance with the procedure for accounting for the disposal of property, or when a decision is made to send property acquired under contracts of compensation, pledge, for use in one's own activities.

When directing non-current inventories for use in own activities, their value is determined at the current market (fair) value. The difference between the book value of non-current inventories reflected on account 61011 "Non-current inventories" and their market price is charged to the income (expenses) account.

Inventories are written off for operation at the cost of each unit, that is, they are non-depreciable property.

In order to ensure the safety of inventories, a credit institution must organize proper control over their movement.

Thus, the main accounting records for accounting for the movement of inventories (in the records a first-order account is used, but accounting by type of inventories) are as follows:

D 610 - K 60311 (60312, 60308) - the contractual value of the received inventories is reflected, in case of their acquisition.

D 610 - K 60311 (60312, 60308) - transport and procurement costs associated with the acquisition of inventories are reflected.

D 610 - K 70601 - reflected market price excess inventories identified during the inventory.

D 70606 - K 610 - reflects the cost of inventories released for the economic and operational needs of the bank.

D 60701 - K 610 - reflects the cost of inventories released for the construction of fixed assets, that is, capital investment.

D 60305 (60323) - K 610 - reflects the cost of the shortage of inventories identified during the inventory.

D 61209 - K 610 - shows the cost of sold inventories.

Conclusion

In the practice of banks operating in Russia, shortly before the license was revoked, cases of disappearance of property or its transfer to the possession of third parties were repeatedly observed. 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.

All this once again emphasizes the relevance of the chosen topic.

Before writing the work, the goal was to determine the basic principles and concepts of the organization of accounting for the property of a credit institution.

In accordance with the goal in writing the course work, the following tasks were solved:

To study the legal regulation of accounting for bank property - the legal regulation of accounting and organization of bank property is carried out by a three-level system of legislative acts of the Russian Federation;

Define the basic concepts of this topic - the basic concepts of the topic “Organization and accounting of bank property” are established by regulatory legal acts, including Regulation of the Bank of Russia dated March 26, 2007 No. 302-P as amended on December 01, 2011 credit institutions located on the territory of the Russian Federation, registered with the Ministry of Justice of the Russian Federation on March 29, 2007 No. 9176;

To give the concept of the term "property" and the classification of types of property according to several criteria - the term "property" is disclosed from a legal, economic and accounting point of view, the presented classification according to some criteria allows expanding this concept;

To study the organization of accounting for fixed assets of the bank;

To study the features of accounting for intangible assets of the bank;

Determine the organization of accounting for inventories in a credit institution.

The organization of accounting for the bank's property by its types is disclosed in detail in accordance with Regulation No. 302-P.

Bibliography:

1) The Civil Code of the Russian Federation (Part One) dated November 30, 1994 No. 51-FZ as amended on November 30, 2011 and the Civil Code of the Russian Federation (Part Two) with amendments and additions that come into force on December 3, 2011

2) The Tax Code of the Russian Federation (Part One) dated July 31, 1998 No. 146-FZ as amended on July 19, 2011 and with amendments and additions that come into force on September 30, 2011

3) Federal Law No. 86-FZ of July 10, 2002, as amended on October 19, 2011, as amended on November 21, 2011, “On the Central Bank of the Russian Federation (Bank of Russia)”

4) Federal Law No. 395-1 of December 2, 1990, as amended on November 21, 2011, “On Banks and Banking Activity”

5) Federal Law No. 129-FZ dated November 21, 1996, as amended on November 28, 2011, “On Accounting”

6) Bank of Russia Regulation No. 302-P dated March 26, 2007, as amended on December 1, 2011, “On the Rules for Maintaining Accounting in Credit Institutions Located on the Territory of the Russian Federation”, registered with the Ministry of Justice of the Russian Federation on March 29, 2007 No. 9176

7) Bank of Russia Regulation No. 242-P dated December 16, 2003, as amended on March 5, 2009, “On the Organization of Internal Control in Credit Institutions and Banking Groups”

8) Kapaeva T.I. Accounting in banks: textbook// M.: INFRA - 2006.

9) Komin A.A. / Lectures on accounting in banks. - International Academy of Business and New Technologies, 2010, Yaroslavl.

Valuation of fixed assets.

As a rule, items of property, plant and equipment are accounted for at cost, but this is not the only cost. Fixed assets can be taken into account recovered value, which arises as a result of the revaluation of fixed assets, carried out by decision of the government. Replacement cost is the cost of reproduction of fixed assets at a given point in time, i.e. the acquisition or construction of objects based on current prices or the cost of manufacturing them in new conditions. Since (for example, in conditions of inflation) the cost of raw materials, materials, spare parts, wage rates increase, any credit institution needs to create a source of financing to replace depreciated objects in a larger amount than their original cost, respectively, when selling them (objects) the cost should increase. Revaluation is carried out either through established (centrally) coefficients, or by direct recalculation of the original cost into the restored value according to the documented market price. At the same time, the amount of previously accrued depreciation is also recalculated. The result of the revaluation changes not only the initial cost and depreciation of the object, but also creates a new source - additional capital (account No. 10601 "Increase in the value of property during revaluation").

Account No. 604 "Fixed assets of banks"

Credit of accounts No.

Debit of accounts No.

C is the initial cost in operation.

Cost of retired items of property, plant and equipment (for any reason)

Revaluation with a decrease in the initial cost of fixed assets.

Fixed assets transferred for use to bank organizations.

The initial cost of the received objects: as a result of construction and acquisitions free of charge.

Contribution of founders (participants) to the authorized capital.

Increase in the value of fixed assets during revaluation.

The surplus fixed assets identified during the inventory were capitalized.

Buyback of long-term leased fixed assets

Accounting for depreciation (depreciation) of fixed assets.

As a result of operation, any fixed asset wears out, i.e. loses technical and economic properties and physical qualities. The cost expression for the loss of these properties by objects is called the depreciation of fixed assets. Each bank - the owner of fixed assets needs to ensure the accumulation of funds (sources) for the acquisition and restoration of depreciated objects. This is achieved through depreciation deductions, which are included in the bank's expenses. Their size is determined established by the government norms as a percentage of the initial cost of objects, depending on their groups and categories (Regulation No. 1072 of 10/22/90). The norms are annual, they serve as the basis for calculating the service life of the facility. If throughout the life of the object the amount of depreciation is the same (at a constant initial cost), then this type of depreciation calculation is called linear. Depreciation is charged from the next month after the month of posting to the balance sheet and ends from the next month after the month of disposal of the object.

Depreciation is charged “for full restoration”, i.e. This means not only physical, but also obsolescence of objects, which means that depreciation is charged on objects that are in operation and in stock (reserve).

The maximum amount of accrued depreciation (amortization) for each object must be equal to the book (initial) cost of the object minus the balance of the revaluation fund for this fixed asset object. Account No. 606 “Depreciation (depreciation) of fixed assets” is used to account and move the amount of depreciation (depreciation) of fixed assets - passive. The credit balance means not only the amount of accrued depreciation included in the bank's expenses, but also its increase or decrease as a result of revaluation: debit turnover - write-off (decrease) of depreciation due to the disposal of fixed assets and revaluation, for credit - depreciation and its increase at the time of revaluation. Depreciation is calculated monthly. Analytical accounting is organized by personal accounts.

Inventory cards and books should also record the fact of revaluation, i.e. record of replacement cost and depreciation. For credit institutions, the amounts of depreciation and amortization do not match, since depreciation is the amounts that make up the bank's expenses, and depreciation includes an additional amount received as a result of revaluation.

Account No. 606 Depreciation (amortization) of fixed assets

Accounting for capital investments and receipts of fixed assets

Capital investments is the bank's investment in new construction, renovation and acquisition of fixed assets. For this purpose, special sources of financing are created in the form of an accumulation fund, an amortization (wear and tear) fund, retained earnings or loans received from other banks, etc. Capital investments include:

Construction works;

Installation of equipment;

Equipment requiring installation;

Equipment that does not require installation;

Purchase of inventory;

The cost of design and estimate documentation, etc.

Part of the capital investments can be directed to the reconstruction and modernization of facilities, and at the same time, it is not allowed to commission the constructed, reconstructed buildings in the absence of fire and security alarms and telephones. Costs for this species objects produced in existing buildings, is also carried out at the expense of capital investments and are accounted for as separate items of fixed assets, regardless of cost. Capital investments are carried out in a contract or economic way. In the first case, an agreement is concluded with a third-party construction or installation contractor. The invoice will include costs in the amount of the amount of work performed by them and accepted by the customer under the act of acceptance and delivery of work, as well as the cost of equipment requiring installation, or the cost of materials used, if they belonged to the contractor.

With an economic way construction work and installation, all costs for their maintenance are taken into account by type (wages of employees of the relevant profession and qualifications who were on the staff of the bank, the cost of purchased equipment that requires and does not require installation, the consumption of various building materials and other items) directly on the bank account.

To account for the costs of all types of capital investments, account No. 60701 “Own capital investments” is opened. The account is active, the debit balance reflects the amount of expenses for unfinished capital investments. Debit turnover - the sum of the costs of the reporting period for the acquisition of fixed assets and the production of construction and installation work or expenses that do not increase the initial cost of fixed assets (allocation of a land plot, payment for demolished buildings, training for a newly commissioned facility, etc.) directly on a bank account. Loan turnover - the cost of fixed assets put into operation, and the write-off of costs that do not increase the value of fixed assets.

Account No. 60701 "Own capital investments"

Credit of accounts No.

Debit of accounts No.

C - actual costs for work in progress

The initial cost of the objects put into operation (the sum of actual costs), newly built and redeemed from a long-term lease is written off.

Costs that are not included in the initial cost of the object are written off.

Purchase of equipment that does not require installation.

Transfer to the installation of equipment requiring installation.

Objects purchased from a long-term lease were accepted.

The construction and installation works performed by the contractor were accepted.

Wages accrued to full-time employees employed on capital works, with accruals to off-budget funds.

Construction and other materials were donated.

Listed for training personnel for acquired facilities

Payment of capital investment costs is carried out directly from the correspondent account for settlements with suppliers and contractors or from the cash desk when issuing wages to construction workers and other payments.

The sources of financing of capital investments intended for these purposes, which are recorded on the balance sheet accounts for accounting for funds and profits, are not subject to movement. The sources used by types and sizes are reflected in off-balance sheet synthetic accounts:

No. 919 "Sources of financing of capital investments, acquisition of intangible assets, equipment for leasing" - passive, having accounts of the second order:

No. 91901 "Means of accumulation funds"

No. 91902 "Depreciation (wear and tear) of fixed assets, intangible assets, equipment for leasing"

No. 91903 "Loans received from other banks for capital investments"

No. 91904 “Costs for capital investments. Acquisition of intangible assets, equipment for leasing, produced in excess of available resources” - active.

Upon receipt of passive accounts, the amounts of resources are reflected, their increase for each account in correspondence with account No. 99998. For expenditure - the amount of resources used for each account, as well as the amounts aimed at restoring costs. Recorded on account No. 91904 in correspondence with account No. 99998. Upon receipt of account No. 91904, the amounts of expenses not covered by funding sources are recorded in correspondence with account No. 99999. According to the expense, amounts are posted that cover the costs incurred in excess of the available resources, i.e. accumulated resources on accounts No. 91901, 91902, 91903.

Accounting for long-term leased fixed assets.

These objects are accepted on the balance sheet of the tenant's bank, when concluding an agreement with the tenant on the terms of the subsequent redemption by the tenant of the object after the expiration of the lease term or earlier. The contract may stipulate the right to return the object, under certain conditions.

To account for long-term leased fixed assets, second-order accounts are intended:

No. 60405 "Long-term leased fixed assets" - active.

No. 60604 "Depreciation (amortization) of long-term leased fixed assets" - passive.

No. 60605 "Lease obligations" - passive

No. 60606 "Requirements for lease obligations" - active.

The receipt of fixed assets under a long-term lease in the amount agreed by the parties (it will be considered the initial cost):

When calculating depreciation (amortization) for this object:

If the terms of the agreement provide for the accrual of interest in favor of the lessor:

When making payments to the landlord

When transferring the object to the ownership of the tenant-bank: additional charge of payment:

At the same time, the resources used for capital investments are debited from the off-balance sheet account:

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 from their disposal, 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 a bank that ensures better performance of certain banking operations for customer service (software, acquisition of a brokerage place on the stock exchange) or speeds up 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, the acquisition of the right to use land, etc. 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 for capital investments of fixed assets. In the same order, on off-balance accounts, sources of financing of capital investments for intangible assets are taken into account. Thus, the following entries on the movement of intangible assets will be made in accounting:

Account No. 60901 "Intangible assets"

As payment payment documents for the 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. The 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"

Documentation of operations for the movement of intangible assets is identical to the documentation for 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 the IBE 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.

According to account No. 61102, analytical accounting is kept on personal accounts opened for each organization. In the same order, analytical accounting is kept for the depreciation account of the MBP. We also note that uniforms (special), including shoes, body armor, issued to employees, regardless of cost, are accounted for on account No. 61101 "MBP". The cost of its acquisition is carried out at the expense of the special purpose fund. Accounting takes into account the cost of overalls on personal accounts opened for each employee - recipient. Write-off of these items is carried out after the expiration of the established period, without drawing up acts.

In addition, account No. 61101 "MBP" takes into account bags for the transportation and storage of valuables, cash-in-transit bags, regardless of cost.

Accounting for household materials

Household materials are accounted for under account No. 610, and, depending on their composition, the following second-order accounts are opened:

stationery (account No. 61001),

spare parts, including tires, for vehicles, as well as computer equipment (account No. 61002),

equipment requiring installation (account number 61003),

materials for social and household needs (account No. 61004),

materials for wrapping money (invoice No. 61005),

other materials (account number 61006),

· economic materials in the organizations of the bank, which are on estimated financing (account No. 61007).

In analytical accounting, these values are reflected in quantity, price and amount, as well as in places of storage, operation (use) and materially responsible persons. With all officials responsible for the safety of material assets, when hiring, an agreement on full liability is concluded. Accounting for valuables in the warehouse is carried out in books, on cards with the opening of a separate personal account for each type of valuables or on electronic computers.

According to the established Rules, it becomes necessary to organize separate storage and accounting of household materials in banks. At the same time, only analytical accounting is kept in warehouses, and analytical and synthetic accounting in accounting. The reconciliation of synthetic and analytical accounting data in the accounting department is carried out daily, and the analytical data of the warehouse and accounting department are reconciled in accordance with the established schedule, but at least once a week. The fact of reconciliation is recorded by the accountant's signature on the cards (in personal accounts, books) of warehouse accounting. Discrepancies between the indicators are documented in a certificate, the decision on them is made by the head of the bank.

The receipt of household materials is documented by incoming invoices or the fact of acceptance of valuables is noted on invoices signed by the persons who handed over and accepted the valuables (if the number and types of values \u200b\u200bspecified in the supplier's document and actually accepted are the same).

The release of valuables from the warehouse is carried out on the basis of expenditure documents: requirements, acts, invoices.

When acquiring valuables for cash (for the amounts issued in the account), the financially responsible persons (MOL) write out an incoming invoice, and on the sales receipt from the accountable person make a note that the indicated values \u200b\u200bare accepted according to the invoice No. from, and sign at the reception.

Financially responsible persons warehouse, the storekeeper responsible for the safety of material assets, within the established time limits, but at least once a week, submit to the bank's accounting department a report on the receipt and expenditure of valuables, which is a list of incoming and outgoing documents included in a special register. The register is compiled in two copies, one of which is transferred to the accounting department, the second signed by the accountant remains with the MOT. The accountant checks the correctness of filling in the submitted documents, the correspondence of their numbers and quantity to the specified data in the register. On the accepted documents, the accountant puts down the prices and the cost of material assets and indicates the necessary postings. All accounts for accounting of household materials (No. 61001 - 61007) are active. The debit balance reflects the actual value of the balance of valuables in the warehouse; debit turnover - receipt of materials at actual cost; Loan turnover - issuance (expenditure) of valuables for various needs of the bank also at actual cost.

Accounting may reflect the following transactions.

Receipt of household materials:

dt sc. No. 610 (by type of value)

set of c. No. 60311 "Settlements with suppliers, contractors and buyers".

Payment of supplier invoices:

dt sc. No. 60311 "Settlements with suppliers, contractors and buyers".

set of c. No. 30102 "Correspondent accounts of credit institutions in the BR".

Posting of valuables when submitting an advance report:

dt sc. No. 610 "Household materials"

set of c. No. 60307 "Settlements with bank employees on accountable amounts."

Write-off of shortage due to the fault of the transport organization:

dt sc. No. 60323 "Settlements with other debtors"

set of c. .No. 610 "Household materials" and their redemption;

dt sc. №20202, 30102

set of c. No. 60323;

shortages due to the fault of MOL:

set of c. No. 610 "Household materials" and their redemption;

dt sc. № 20202

set of c. No. 60308.

Shortfalls within the limits of natural loss are charged to the bank's expenses:

The release (consumption) of materials on the accounting accounts is reflected depending on the intended purpose and use of the released valuables:

for business needs of the bank

dt sc. No. 70209 "Other expenses"

set of c. No. 610 "Household materials";

for capital investments

dt sc. No. 60701 "Own capital investments »

set of c. No. 61003 "Equipment";

when issuing materials for repairs, accountable to bank employees

dt sc. No. 60308 “Settlements with bank employees for accountable

dt sc. No. 61201 "Sale (disposal) of property of banks" (with

contract method).

set of c. No. 610 "Household materials".

At the end repair work in an economic way, the debt from the accountable person is written off:

dt sc. No. 70209

set of c. No. 60308

Capital accounting

Formation and accounting of authorized capital

The authorized capital is one of the main own sources of economic funds and resources of the bank. On its basis, the process of organizing a bank as a legal entity begins.

Investing in commercial Bank can be made by legal entities and individuals by acquiring shares or shares in its authorized capital. There are joint-stock banks, i.e. established in the form of a joint stock company, and non-joint stock banks established as limited liability companies.

The supreme governing body of the bank is the general meeting of shareholders or the general meeting of participants. The exclusive competence of the general meeting includes the following matters:

Amendments and additions to the charter of the company or its new edition;

Reorganization and liquidation of the company;

Election of the board of directors;

Increase, decrease in the authorized capital;

Election of the executive body of the company;

Election of members of the audit commission;

Approval of the external auditor;

Approval of the annual report, balance sheets, profit distribution, major transactions, etc.

The executive body is the board of the bank headed by the chairman of the board of the bank. The Board in its activities is subordinate to the general meeting of shareholders or participants of the bank.

The State Bank of Russia and its territorial departments, since the formation of a commercial bank, have been constantly monitoring its activities, limiting the degree of risk in their work and reducing the likelihood of its bankruptcy. For this purpose, developed economic standards, comprehensively characterizing financial condition, the position of a commercial bank, which should be observed to ensure the stable and reliable operation of the bank. In their volume, the bank reports monthly to the main territorial department of the BR.

In accordance with the Federal Law "On the Central Bank of the Russian Federation" (Bank of Russia), with subsequent additions and amendments, as well as the instruction of the Central Bank of the Russian Federation dated 01.10.97 No. 1 "On the procedure for regulating the activities of banks", the following economic standards are established:

The minimum amount of the authorized capital for newly created banks;

The minimum amount of own funds (capital) for operating banks;

Capital adequacy ratio;

Bank liquidity ratios;

Maximum size risk per borrower or group of related borrowers;

The maximum size of large credit risks;

The maximum amount of risk per one creditor (depositor);

The maximum amount of loans, guarantees and guarantees provided by the bank to its participants (shareholders (shareholders) and insiders);

The maximum amount of attracted cash deposits(deposits) of the population;

The maximum amount of bill obligations of the bank;

The standard for the use of own funds of banks for the acquisition of shares (shares) of other legal entities.

Thus, the specified instruction provides that the minimum amount of own funds (capital) of banks is set accordingly (for newly created bank): as at 1 January 1998 in an amount equivalent to ECU 4.0 million; as of July 1, 1998 - ECU 5.0 million.

The minimum amount of own funds (capital) of a bank, defined as the sum of the authorized capital, bank funds and retained earnings, starting from 01.01.99, is set at an amount equivalent to 5 million ECU. Banks whose own funds (capital) amount to an amount equivalent to 1 to 5 million ECU, from 01.01.99 cannot:

a) conduct banking operations outside the Russian Federation (except for opening and maintaining correspondent accounts with non-resident banks for making settlements on behalf of individuals and legal entities);

b) carry out operations to attract and place Precious Metals;

c) open branches and create subsidiaries abroad;

d) participate in the capital of credit institutions for an amount exceeding 25% of the capital of these credit institutions. Accounting for the authorized capital is carried out on the accounts:

No. 102 "Authorized capital of joint-stock banks formed at the expense of ordinary shares" owned by:

No. 10201 - Russian Federation,

No. 10202 - subjects of the Russian Federation and local authorities,

No. 10203 - to state enterprises and organizations,

No. 10204 - to non-governmental organizations,

№ 10205 - individuals,

No. 10206 - for non-residents.

Holders of ordinary shares have the right to vote, but may not receive dividends if the financial condition of the bank does not allow them to be accrued and paid;

No. 103 "Authorized capital of joint-stock banks, formed at the expense of preferred shares". The capital is grouped by ownership on accounts of the second order in the same interpretation as for account No. 102.

For preferred shares, a fixed, predetermined dividend is established, but without the right to vote at the general meeting of shareholders;

No. 104 "Authorized capital of non-joint stock banks". Shares held by:

No. 10401 - Russian Federation,

No. 10402 - to the subjects of the Russian Federation and local authorities,

No. 10403 - to state enterprises and organizations,

No. 10404 - to non-governmental organizations,

No. 10405 - to individuals,

No. 10406 - for non-residents.

All listed accounts are passive;

No. 105 "Own shares of the authorized capital (shares) redeemed by the bank" with a subdivision into secondary accounts:

No. 10501 "Own shares repurchased from shareholders",

No. 10502 “Own shares of the authorized capital are not joint stock bank purchased from participants.

These accounts, unlike the previous ones, are active.

In case of incomplete sale of shares or the presence of unredeemed shares, an off-balance account is opened:

No. 906 "Unpaid Authorized Capital of Credit Institutions" with second order accounts:

No. 90601 "Unpaid amount of the authorized capital of a joint-stock bank" - active,

No. 90602 "Unpaid amount of the authorized capital of a non-joint stock bank" - active.

In accounting, operations can be carried out with the following correspondence of accounts:


joint stock bank
1. Received and capitalized forms of shares intended for distribution among shareholders (at a conditional assessment of 1 ruble per form)
2.Received in cash as payment for shares: amounts transferred to the bank's correspondent account amounts transferred to a savings account



3. Transferred by bank transfer in payment for shares: to a savings account in a bank (the buyer is not a client of the bank) bank customer from current account individual (from a deposit account) all amounts received by bank transfer are credited to the savings account





4. Property contributed as payment for shares: fixed assets household materials low value items accrued depreciation of the IBP during transfer to operation




5. At the time of state registration, the unpaid part of the shares is reflected
6. Savings account unlocked
7. All received funds are credited to the authorized capital in the amount of face value: ordinary shares preference shares in the amount of excess placed shares above their par value



8. Forms of shares issued to shareholders written off
9. Additional payment for shares received: cash (purchase value) non-cash (purchase value) share premium
		nominal cost
		nominal cost

10. The par value of sold shares is written off (from the list of previously unpaid shares)
11. Redemption of own shares by: nominal price at a price above par at a price below par



12. The unpaid amount of the authorized capital of a joint-stock bank is reflected
13. The authorized capital (capitalization) is increased due to: share premium reserve fund in case of exceeding the standard increase in property upon revaluation special purpose funds profit of previous years, accrued and not paid out on dividends




14. In case of cancellation of registration of the issue of securities (permission not received) payments to the correspondent account have been restored for the entire amount of the savings account credited to payers (return of fixed assets) return of other property



15. If the repurchased treasury shares are not sold within six months


Non-stock bank
1. Payment by the participants of the acquired shares in the authorized capital


2. Unpaid part of the shares in the authorized capital
3. Write-off of the paid share of the authorized capital
4. Increase in the authorized capital at the expense of capitalization: reserve fund, within the amount of excess of the standard property revaluation from the balance of the special purpose fund accrued but not paid dividends retained earnings of previous years




5. Own shares redeemed by the bank authorized capital


6. Own shares of the authorized capital of a non-joint stock bank not sold within six months, bought back from participants

Accounting for the additional capital of the bank

Additional capital to the authorized capital are:

o increase in value during the revaluation of property (account No. 10601)

o share premium (account No. 10602),

o the value of property received free of charge (account ^ 10603).

All of these accounts are passive, their credit balance means an additional source of the bank's own funds "debit turnover - write-off, reduction of the source due to inclusion in the authorized capital (set of accounts No. 102, 103, 104) of a decrease and decrease in the value of property as a result of revaluation (set of account No. 604), upon disposal of fixed assets (set of account No. 612), to cover losses as a result of the transfer of property free of charge (set of account No. 612); funds: due to an increase in the value of property during revaluation (dt account No. 604), when selling shares at a price exceeding their nominal value (dt account No. 30102, 60322), when property is received free of charge (dt account . No. 604), etc.

Operations on accounts are formalized by issuing memorial orders on the basis of references-calculations, orders, acts of acceptance and transfer of fixed assets, intangible assets.

Analytical accounting on account No. 10601 is organized on personal accounts opened for each item of revalued property; on account No. 10602 - on one personal account; on account No. 10603 - also on one personal account.

Accounting for the reserve fund

The characteristic features and procedure for the use of the reserve fund are established by the regulation "On the procedure for the formation and use of the reserve fund in credit organizations" of December 23, 1997 No. 9-P. The purpose of the reserve fund is to cover losses and losses arising from the bank's statutory activities. The minimum size of the reserve fund is determined based on the size of the bank's authorized capital and must be at least 15% of its value. Moreover, in banks formed in the form joint-stock companies, are based on the amount actually contributed (sold shares); in other banks - from the value of the registered authorized capital but not higher than the paid-in). The source of formation of the reserve fund is the profit of the reporting year, which remained at the disposal of the bank after paying taxes and other payments, i.e. listing profit. It is determined after approval general meeting the founders of the annual report and profit distribution report.

The amount of the annual deduction in reserve fund established by the Bank's Charter, but it should not be less than 6% of net profit until the fund reaches minimum size established by the charter of the bank.

The resources of the reserve fund are accounted for on the balance sheet account of the second order: No. 10701 "Reserve Fund". Passive account, credit balance means the amount of the reserve fund created at the beginning of the reporting period; debit turnover - use of the fund; loan turnover - fund formation.

Account No. 10701 "Reserve Fund"

Accounting for other funds

Other funds formed by the bank include:

1. special purpose funds (account no. 10702)

2. accumulation funds (account no. 10703)

3. other funds (account no. 10704).

All of these accounts are passive, they serve to account for sources of funds for the purpose of making capital investments (accumulation fund), meeting the social and material needs of the team (special purpose fund) and its needs.

Account No. 10702 "Special Purpose Funds"

Depending on the accounting policy adopted by the bank, the formation of funds can be made quarterly or annually. The main criterion for their formation is the availability of profit and the right to its formation, established by the constituent documents, which stipulate both the size and conditions of use. If the administration of the bank does not have such a right, then the specified fund can be formed by decision of the meeting of founders when considering and approving the annual report of the bank and determining the procedure for using net profit.

The constituent documents of the bank may provide for the right to form other funds of the bank (fund of the chairman of the bank), which will be recorded on account No. 10704.

The accumulation fund (account No. 10703) is intended for investments in the bank's capital investments; formed at the expense of net profit ("d-t account No. 70501, set of account No. 10703), if this fact is stipulated by law or the constituent documents of the bank. In the case of using the accumulated funds on the balance sheet account No. 10703, its size does not change if the costs of capital investments made and put into operation are included in the initial cost of the facility.If the costs of capital investments are associated with the allocation of a land plot for construction, demolition of facilities, training for a newly created facility and are not included in the initial cost of the facility, then they are repaid at the time of closing the account for accounting for capital investments from account No. 10703 (dt account No. 10703, set account No. 60701); t account No. 60322, 20202, 30102, etc.

The initial cost of capitalized objects as a result of capital investments is recorded not only on balance accounts, but also on off-balance sheet account No. 919 “Sources of financing of capital investments”, including account No. set of account No. 99998) in the amount of the source of funds used, equal to the initial cost of the facility put into operation.

Performance Accounting

Accounting for income, expenses and financial results of the bank

According to the Charter, the bank is a legal entity and operates on commercial basis. This means that the following principles of management are inherent in it: self-sufficiency, self-financing and profitability.

To fulfill these principles, all activities of the bank should be aimed at generating income.

Principle self-sufficiency shows equality amounts income received and expenses incurred.

Self-financed - this is an investment opportunity, which, in addition to self-sufficiency, involves making a profit and investing it in expanding the production and technical base of the bank, directing it to material incentives for employees.

Profit - excess of income over expenses incurred. From here profitability level can be calculated as the ratio of profit: a) to total amount assets or b) only to the amount of income-generating assets; c) to the amount of authorized capital, or d) to the amount of own sources (capital, funds), or e) to the total amount of expenses, etc.

It should be noted that income and expenses are accounted for by the Bank of the Russian Federation on a cash basis, i.e. as income is credited to cash accounts and as expenses actually incurred in reporting period.

The derivation of the results of activities (profits, losses) is carried out according to the decision made by the bank in the accounting policy, monthly, quarterly, at the end of the year.

Accounts No. 701 "Income" and No. 705 "Expenses" are used to account for income received and expenses incurred for the reporting period. The first of them is passive, the second is active; therefore, the credit of account No. 701 takes into account income received in the reporting period; in the debit of account No. 702 - expenses incurred during the reporting period. At the end of the reporting period, these accounts are closed to determine the financial result.

Profit (loss) is calculated by debiting the profit or loss account (No. 704) of the amount of expenses incurred and crediting the profit or loss account of the amount of income received (dt account No. 703, 704, set account number 702 and doctor account number 701, set account number 703, 704). Which of the accounts should be used (No. 703 or 704) is easy to determine when comparing the results of the income account and the expense account:

the excess of the amount of income over the amount of expenses indicates the amount of profit as a financial result of the bank's activities and vice versa.

For the analysis of income and expenses, financial results and the use of profits, accounts of the second order are allocated.

Income (account No. 701):

No. 70101 "Interest received for granted loans",

No. 70102 “Income received from operations with securities»,

No. 70103 “Income received from operations with foreign exchange and other currency values,

No. 70104 "Dividends received",

No. 70105 "Income from bank organizations",

No. 70106 "Fines, penalties, forfeits received",

No. 70107 "Other income".

Expenses (account number 702):

No. 70201 "Interest paid for attracted loans",

No. 70202 "Interest paid to legal entities on borrowed funds",

No. 70203 "Interest paid to individuals on deposits",

No. 70204 "Expenses on operations with securities",

No. 70205 "Expenses on operations with foreign currency and other currency values",

No. 70206 "Expenses for the maintenance of the administrative apparatus",

No. 70207 "Expenses for the organization of banks",

No. 70208 "Fines, penalties, forfeits paid"

No. 70209 "Other expenses".

Profit (account number 703):

No. 70301 "Profit of the reporting year";

No. 70302 "Profit of previous years".

Losses (account number 704):

No. 70401 "Losses of the reporting year",

No. 70402 "Losses of previous years".

Use of profit (account no. 705):

No. 70501 "Use of the profit of the reporting year",

No. 70502 "Using the profits of previous years".

Account No. 701 "Income"

Account No. 702 expenses

Credit of accounts No.

Debit of accounts No.

C - expenses incurred at the beginning of the reporting period

Interest paid to legal entities for attracted loans on interbank loans

Interest accrued to individuals on deposits

Management personnel expenses:

payroll

charge on wages

Travel expenses within limits

Representation expenses according to the norm

Office expenses

Payment of rent

Expenses for the maintenance of buildings and structures (heat, water, electricity, etc.)

Other expenses including:

printing expenses, security expenses in permitted cases expenses for the repair of all types of fixed assets, including leased ones, except for vehicles

Fines paid

Accrued:

Depreciation of intangible assets

Depreciation (amortization) of fixed assets of all types and purposes

Shortfalls within the norms of natural loss

Provision for possible losses on loans and equivalent placed funds

At the end of the reporting period, to determine the financial result, the bank's income and expense accounts are closed. During the reporting year, profit or loss is determined on an accrual basis. If the bank has branches, then the result of joint activities is shown collapsed, if there are subsidiaries - legal entities - expanded - profits, losses. After the bank submits the annual balance sheet, the amount of profit (balance of account No. 70301 "Profit of the reporting year") is transferred to account No. 70302 "Profit of previous years" . No. 70301, set of accounts. No. 70302), losses are accounted for in the same way.

After the approval of the annual report by the founders of the bank, account No. 70302 is closed by debiting this account with the amount of the balance on the account in correspondence with the account “Use of profits of previous years” (dt account No. 70302, set account No. 70502).

loss as a result financial activities bank is repaid at the expense of sources determined by the founders of the bank.

Profit use

It is necessary to distinguish between balance and net profit(remaining at the disposal of the bank). The profit of the reporting year, received as the difference between the turnovers (debit and credit) of account No. 70301, is called balance. The balance sheet profit reduced by the amount of income tax is the amount net profit.

The purpose of account No. 705 “Use of profit” is reduced to accounting for the used in reporting year actually received profit and the remaining unused profit of previous years. Account number 705 - active; the debit balance reflects the amount of profit used during the year, before the reporting period, the debit turnover - the amounts used in the reporting period in the form of: taxes accrued from profit (dt account No. 70501, set account No. 60301) ;

dividends to shareholders from participation in the authorized capital of a joint-stock bank (dt account No. 70501, set of account No. 60320);

deductions to the reserve fund (dt account No. 70501, set of account No. 10701), special-purpose funds, other funds (dt account No. 70501, set of account No. 10702) and for other purposes .

The loan turnover reflects the write-off of the amounts of balances on the account in correspondence with the profit and loss account (No. 703 or No. 704). After the annual balance sheet is submitted, the balance of account No. 70501 is transferred to account No. 70502, and the amounts of profits are also transferred. Then, after the approval of the annual report by the founders of the bank, account No. 70502 reflects the use of profit not distributed at the end of the year for the purposes indicated by the founders (dt account No. 70502, set account No. 10702, No. 60320, etc.).

Account No. 70302 is closed in correspondence with account No. 70502 (dt account No. 70302, set account No. 70502).

In analytical accounting, personal accounts are maintained by types of deductions, contributions, payments.

Thus, we single out three time periods for changing the profit item.

1. At the end of the reporting period: the amount of profit is determined by closing accounts for accounting for income and expenses:

dt sc. No. 70301, set of accounts No. 702;

dt sc. No. 701, set (part No. 70301.

Credit balance on account No. 70301 is the profit of the reporting year (i.e., the excess of income over expenses will be financial results bank activities).

2. After the submission of the annual report: the amount of profit of the reporting year is transferred to account No. 70302 "Profit of previous years" (dt account No. 70301, set account No. 70302).

In the same way, the amounts of balances on accounts for accounting for the use of profit are transferred (dt account No. 70502, set account No. 70501).

3. After the approval of the annual report by the founders (shareholders) and the adoption of a decision on the distribution of unused profits of previous years, an entry is made:

dt sc. No. 70302, set of accounts. No. 70502 and dr. No. 70502, set of accounts. No. 107, 102, 103, 104, 60320.

Bibliography

1. "Accounting in commercial banks» - E.P. Kozlova, E.N. Galanina.

2. "Banking accounting and operating technique" - K.G. Parfenov.

3. INSTRUCTION C.B. “On the reflection in the accounting records of credit institutions located in the territory of the Russian Federation, certain transactions for the accounting of fixed assets” dated July 12, 2000 No. 821-U

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:

Acquired literature is accounted for on the corresponding second-order account for accounting for fixed assets. (60403).

Accounting for the disposal of fixed assets

In order to account for retired fixed assets and the results from their disposal, their disposal, the Chart of Accounts provides for account No. 612 “Sale (disposal) of bank property”.

Accounting for intangible assets (IA)

No. 60901 "Intangible assets"

No. 60902 "Intangible assets in bank organizations"

No. 60903 "Amortization of intangible assets".

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.

Account No. 60901 "Intangible assets"

As payment documents are paid for intangible assets received from the supplier and other expenses reflected as part of capital investments, the following entries are made on off-balance accounts:

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

Account No. 60903 "Depreciation of intangible assets"

Documentation of operations for the movement of intangible assets is identical to the documentation for 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.

Items of low value, the value of which does not exceed 100 times the monthly minimum wage, regardless of the age of the item. Wear items that last less than a year, regardless of cost.

publication date: 26.01.2016

The life of a bank accountant is boring

(professional joke)

Yes, the Bank of Russia does not let the Bank of Russia get bored and enjoy the well-established accounting of bank accountants. It is clear that there is no limit to perfection, so the banking community is ready for constant changes: either denomination, then a twenty-digit chart of accounts, then an active account becomes passive and vice versa, then an updated chart of accounts changes to a newer one and then even newer, and then derivatives appear financial instruments, accounting for deferred tax liabilities and similarly great assets, accounting for long-term and short-term employee benefits, and the all-important replacement of five-digit Statement of Financial Performance codes with other five-digit codes. How did we live before without these innovations? Just don't use your mind...

Along the way, there is an “improvement” of civil, tax, and, of course, banking legislation. So bank accountants live according to the pioneering principle “Always ready!”, Especially in new year holidays when this principle works like iron: reflect everything, close, verify, change, transfer, translate, rename, and so on and so on.

From January 01, 2016, banks switched to other principles for accounting for property than it was established by Regulation No. (Appendix 9). Appendix 9 to 385-P, which regulated the procedure for accounting for fixed assets, intangible assets, inventories and real estate temporarily not used in core activities, has noticeably decreased and now determines only the accounting procedure for leases and leasing. Instead of seven sheets of text studied up and down, we received a new forty-page normative act. central bank decided to single out property accounting in a separate Regulation No. with a literally comprehensive title: “On the accounting procedure for fixed assets, intangible assets, real estate temporarily not used in core activities, long-term assets intended for sale, stocks, labor tools and labor items received under contracts compensation, pledge, the purpose of which is not defined, in credit institutions. Phew!..

The regulator gave banks a whole year to implement Regulation 448-P, during which it was necessary to actually create a new accounting policy, ideologically far from the usual Appendix 9 to 385-P. The work is huge:

1) determine the methods of accounting, which is not at all easy under the new Regulation, since banks have received greater freedom in determining the criteria for recognition and classification of property;

2) draw up the rules of document flow when performing operations;

3) approve the assessment methods used in determining fair value;

4) select and justify the criteria for combining property into homogeneous groups;

5) appoint responsible persons for documenting operations and safety of property objects.

An unequivocal novelty in banking accounting has become the need to assess the fair value of the property, which is carried out in accordance with International Financial Reporting Standard (IFRS) 13 "Fair Value Measurement". The new accounting policy was not without the use of other IFRS:

"Fixed assets" (IAS) 16,

"Rent" (IAS) 17,

"Intangible Assets" (IAS) 38,

Impairment of Assets (IAS) 36,

"Non-current assets held for resale" (IAS) 5,

"Reserves" (IFRS) 2,

"Investment property" (IAS) 40,

It is obvious that the Central Bank of the Russian Federation is taking another step in reducing the distance between Russian and international accounting standards, fulfilling, among other things, the requirements of Article 20 of the Federal Law No. “On Accounting” on the development of industry accounting standards based on international standards.

The new rules for accounting for property will require the involvement of not only internal bank accountants in the accounting process. Now accountants need the help of collateral appraisers, and sometimes independent appraisers, risk specialists, methodologists, and tax specialists. The most important thing is that from now on, the reflection of the facts of the bank's economic life in accounting is based not on formal signs, but on the management decisions of the head: this is the choice of a property accounting model, and the definition of materiality criteria for accounting for fixed assets, and the procedure for revaluing property, as well as the purpose of using the property, which ultimately will directly affect the financial results in the future.

With the new Regulation 448-P, not only the accounting of property is changing (new accounts have been introduced and the characteristics of existing second-order accounts have been changed); but approaches to its valuation are also changing, new ones appear that were not previously used in accounting for property according to Russian standards concepts: “fair value assessment”, “assessment of future costs for dismantling, liquidation of facilities, restoration of the environment”, “aggregated cost”, “discounted value”, “estimated salvage value”. Accounting models, approaches to accounting and valuation of property, classification of objects must be justified by professional judgment.

So, let's briefly go through the key concepts in accordance with the Regulation:

1. Fixed assets (OS)- these are objects that have a material form, intended for use by the bank in the provision of services or for administrative purposes for more than 12 months, and which the bank does not intend to sell. At the same time, the objects will bring economic benefits in the future, and their initial cost can be reliably determined.

The concept of “minimum accounting object” has been introduced, which, although to some extent, echoes the previous “value limit for acceptance for accounting as part of fixed assets”, but still has significant differences. Each bank, on the basis of professional judgment, determines in its internal documents what exactly is recognized as the minimum accounting item to be reflected as an inventory item of fixed assets, based on materiality criteria approved in the accounting policy. The cost criterion may be one of the materiality criteria, and may be the only such criterion, but this is not a panacea. Establishing clear and unambiguous materiality criteria is quite difficult; it is necessary to understand in advance the result of the reflection of the object in accounting, the labor costs for accounting, the impact on the financial result, and only then determine the very quantitative and qualitative criteria of materiality. Banks have the option not to recognize fixed assets as assets that formally meet the conditions for fixed assets, if these objects are insignificant (up to the size of the object, its mass, the minority of participation in banking processes or, for example, if the ability of the bank to control the facility is questioned, or the likelihood of future economic benefits is too low). There is something to think about here: how to account for the reserve equipment that is put into operation, which may never be used? How to take into account large objects that are de facto uncontrolled by the bank?

Let's return to the cost criterion. Most likely, most banks have determined that the value of the fixed asset should be more than 100,000 rubles, since this echoes the changes to Article 256 of the Tax Code of the Russian Federation (Chapter 25 “Corporate Income Tax”), which entered into force on January 01, 2016 and raised the threshold for depreciable property from 40 to 100 thousand rubles.

Since 2016, credit institutions have been given the right to combine items of a similar nature and intended use that are individually insignificant into one accounting item. Being combined into one accounting object, they form an aggregated value, i.e. the total value of the combined homogeneous items (“some new fixed asset”), which allows the rules of Regulation 448-P to be applied to such an aggregated value.

2. Intangible assets (IA)- these are objects that simultaneously meet the following conditions: able to bring economic benefits in the future; do not have a material form, are intended to be used for more than 12 months and are not expected to be sold within 12 months, the right to receive economic benefits from the use of objects is documented (both the existence of the asset itself and the results of intellectual activity); the access of other persons to economic benefits from the use of facilities is limited; objects can be identified.

Here, the main difference from the previous requirements was the non-obligation of the bank to have exclusive rights to the result of intellectual activity. The fact is that when buying software, the bank, as a rule, receives a non-exclusive right to use a copy of the program, and previously such software could not be part of intangible assets in any way, and since 2016 it has been considered an intangible asset of the bank.

Similar in characteristics and use of intangible assets can be combined into homogeneous groups.

3. Real estate temporarily not used in the main activity (NVNOD) is property or part of it (land, building, part of a building), the sale of which is not planned within 12 months, owned by a credit institution, received in the course of its core business and intended either to receive rental payments (except for financial leases) or for receiving income from the increase in the value of property (or both at the same time, and more can be), but not for use in banking and not for administrative purposes.

Mandatory conditions for classifying property in this category, as well as for fixed assets, will be: the ability of an object to bring economic benefits to the bank and the ability to reliably determine its value. If all of the above conditions are met, NVNOD includes:

buildings and land plots with an undetermined purpose,
buildings and land leased or intended for lease,
buildings under construction or reconstructed, intended for lease.

There are some nuances here. If only part of the property is expected to increase in value, or if the bank has rental income from a part of the property, and the other part of the property is used directly in banking activities, then if such parts of the property can be sold independently of each other, they must be taken into account separately (as NVNOD and as a fixed asset, respectively). However, if parts of the object cannot be sold separately, then the specified object is considered NVNOD only when only an insignificant part of it is used for the direct statutory activities of the bank. In this case, to classify the object, the bank uses professional judgment based on independently developed criteria, including the criteria of materiality (significance of volume). For example, you can set a proportion for the use of the area: for example, if 90 percent or more of the area of the object is leased, and this object is indivisible from the point of view of possible implementation, then it will be considered NVNOD, and if, say, half of the area is rented, and half of the area is occupied by banking needs, then it is necessary to take into account real estate as a fixed asset.

- property (previously accounted for as fixed assets, intangible assets, NVNOD) that the bank plans to sell within 12 months, while the recovery of the value of the assets will occur as a result of the sale, and not continued use. Such an asset must simultaneously meet several conditions: ready for immediate sale in its current state on market conditions; the decision to sell was made by authorized persons of the bank; search for a buyer of the asset; the actions of the credit institution are not aimed at changing the decision to sell or canceling it.

Non-current assets held for sale are not depreciated.

The credit institution must take measures to successfully complete the sale of property within 12 months, but in fact the sale period may exceed this period. If the expected completion period for the sale of long-term assets is more than 12 months, then the bank must account for the costs of their sale based on their present value.

5. Stocks- these are assets in the form of spare parts, materials, inventory, accessories, publications that will be consumed in the performance of work, provision of services, banking activities or in the construction, restoration of fixed assets and real estate temporarily unused in core activities.

Inventories are valued when recognized at the actual cost of acquiring them, delivering them and bringing them to a condition suitable for use (ie at cost).

Where there are many interchangeable or similar particles, such inventories may be valued at disposal using a weighted average cost or FIFO method, which is determined by accounting policy jar. The weighted average inventory method involves calculating the cost of each inventory item based on the weighted average cost of interchangeable inventory items at the beginning of the period and the cost of equivalent inventory items acquired during a certain period. Each bank determines the period itself, however, it is allowed to calculate the weighted average cost as each additional batch of inventory is received. The FIFO (first in, first out) valuation method is based on the assumption that inventories are used in the sequence in which they are acquired.

6. Means of labor and objects of labor received under contracts of compensation, pledge, the purpose of which is not defined. Objects (other than real estate and land) that meet the recognition criteria for property, plant and equipment and intangible assets are means of labor, and objects that meet the recognition criteria for reserves - objects of labor.

Property is accounted for in this category until the bank makes a decision on the use of objects or a decision on their sale.

Real estate (land) received under lease or pledge agreements is accounted for, depending on the intentions of the bank, either as an item of property, plant and equipment, or as real estate not used in core activities, or as an asset held for sale.

In December-January, accountants did a great job: in addition to the standard annual inventory of property, carried out in accordance with the Directive of the Central Bank of the Russian Federation No. for November 1 or December 1, an audit of all balance accounts involved in property accounting was carried out. This was necessary to transfer the balances to new balance accounts on the first business day of the new 2016 (Letter of the Central Bank of the Russian Federation dated November 24, 2015 No.).

the following account balances are identified and separated 61403 "Deferred expenses on other operations":

relating to the acquisition of non-exclusive rights to intellectual property (transfer to account 60901 "Intangible assets");
advance payments on rent (transfer, depending on the nature of settlements, either to account 60312 “Settlements with suppliers, contractors and buyers”, or to account 60314 “Settlements with non-resident organizations for business transactions”);
investments in capital expenditures in leased facilities that meet the criteria for recognition of fixed assets (transfer to account 60401 “Fixed assets (other than land)” and to account 60415 “Investments in construction (construction), creation (manufacturing) and acquisition of fixed assets”); those that do not meet the recognition criteria for fixed assets are written off as expenses.

The amount of rent received in advance under lease agreements, recorded on the account 61304 "Deferred income from other operations", in order to transfer them to accounts 60311 “Settlements with suppliers, contractors and buyers” and 60313 “Settlements with non-resident organizations for business transactions”.

The balance account excluded from 2016 was analyzed 61011 Non-current inventory in order to identify objects of property corresponding to:

fixed assets (charged to account 60401 "Fixed assets (except land)");
real estate temporarily not used in the main activity (transferred to the newly introduced account 619 “Real estate temporarily not used in the main activity” depending on the accounting model chosen by the bank);
stocks (transferred to account 610 "Reserves" to the corresponding balance accounts of the second order);
assets held for sale (reflected on the new account 62001 “Long-term assets held for sale”);
means of labor, the purpose of which is not defined (reflected on account 62101 “Means of labor received under contracts of compensation, pledge, the purpose of which is not defined”);
objects of labor, the purpose of which is not defined (transferred to account 62102 “Objects of labor received under contracts of compensation, pledge, the purpose of which is not defined”).

In addition, objects of property accounted for on balance sheets were identified. 61002 "Spare Parts" and 61009 "Inventory and Accessories" relating to materials intended for the construction, creation and restoration of fixed assets and NVNOD. Such objects were transferred to a new account 61013 "Materials intended for the construction, creation and restoration of fixed assets and real estate temporarily unused in the main activities."

An analysis was made of the formed reserves for NVNOD objects, long-term assets intended for sale, for objects of means and objects of labor, the purpose of which is not defined, in order to transfer them to the corresponding reserve accounts for each type of assets.

Objects of property and intangible assets reflected in the accounts were identified 60401 Fixed assets and 60901 "Intangible assets" that do not meet the recognition criteria for fixed assets and intangible assets and must be excluded from their composition by transferring to the accounts of assets held for sale or by disposal.

The result of the incredible work done at the end business day January 1, 2016, became the submission bank balance from which the new life of banking property begins:

depreciation of fixed assets is reflected in account 60414 (account 606 was previously used);
accumulated actual costs recognized as unfinished capital investments in fixed assets are allocated to a separate group and recorded on the new account 60415 “Investments in the construction (construction), creation (manufacturing) and acquisition of fixed assets” (account 607 was previously used);
real estate VNOD is reflected in accounts 619 “Real estate temporarily not used in the main activity”;
objects that meet the criteria of fixed assets and are intended for sale are reflected on account 62001 “Long-term assets held for sale”;
objects that meet the criteria of fixed assets, accepted under a compensation or pledge, the purposes of which are not defined, are reflected in account 62101 “Instruments of labor received under agreements of compensation, pledge, the purpose of which is not defined”;
objects that do not meet the criteria of fixed assets, accepted under a compensation, pledge, with uncertain purposes of use, are reflected on account 62102 “Objects of labor received under compensation, pledge agreements, the purpose of which is not defined”
furniture and non-production equipment (kitchens, refrigerators, aquariums, paintings, televisions and other necessary things recognized as “excesses” on the basis of a reasoned judgment) are written off the balance sheet as expenses;
on account 61403 “Deferred expenses on other operations”, only non-exclusive rights remained, until the expiration date of which 12 months or less remained, as well as payment for subscriptions to periodicals, payment for subscriptions, etc.;
accounts 60406-60413, 606, 607, 61011, 61012 are closed.

Global work has been done, but there is still hard work to be done to restructure brain activity “in a new way”, configure software, and build interaction structural divisions, assessing the impact of the new accounting procedure on the results of the bank's activities and standards, assessing not only financial, but also tax implications decisions. It seems that for the first time, accounting on a separate section of the accounting front depends to the maximum extent on value judgments, the level of qualification, the degree of responsibility of a wide range of banking specialists, who, with their professional judgment, in fact, can influence the decision-making of the bank's management. Yes, and now it will not be easy for leaders, they will have to responsibly delve into the essence economic activity bank and predict the consequences of their actions and decisions taken in the management of the banking sector, it is no secret that the "intrabank" has always been on the periphery of banking tasks.

Remains open question How adequate and high-quality will the reporting be? What means will be used to prepare it? After all, if making a professional judgment in a credit work or in an assessment accounts receivable already established and proven process, then on the "economy" it has only to be organized. Professional judgment is becoming one of the fundamental accounting documents, without it now neither an ordinary accountant nor a manager can go anywhere.

Surely, many more questions will arise in the light of the new accounting procedure, many copies will be broken in discussions and disputes, a substantial amount of money will be spent on automating accounting and reporting, but only the future will show whether it was good, whether it will get better and whether the heart will calm down.

Registered users of the site can download a visual table "Types of property of a credit institution and parameters of its accounting".

When quoting, reprinting and using materials

from the ProfBanking Banking Business School website

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