A bank account is accounting documents(registers), which record the presence and movement of Money clients. When opening an account, the bank, according to the agreement, undertakes to accept cash payments received by the client, as well as to execute his instructions for various types of transfers, issuance of certain amounts and other operations prescribed by the agreement. The client opens bank accounts by agreement in order to produce non-cash payments, store and transfer funds, receive loans. What is account maintenance? Let's figure it out in this article.
It is necessary to distinguish between the internal accounts of credit institutions used in accounting and bank accounts. Their difference lies in the fact that a bank account is opened on the basis of an application and an agreement between a credit institution and a client. He comes under the control of the latter. Operations are carried out on such an account in accordance with its instructions. It also closes at the request of the client. Internal accounts in the bank are provided for by the Chart of Accounts in credit institutions which are directly controlled by the latter. Their necessity lies in the fact that they are used for financial analysis accounting and various kinds banking operations credit institution. IP account maintenance is offered in many banks.
AT banking law there are also transactions that can be carried out without opening an account. For example, individuals can produce Money transfers(excluding postal) with the help of a bank and not to open a special account in this case. But this is an exception to the rule. Maintaining an account is not very expensive, but it makes it much easier to maintain entrepreneurial activity.
In the norm fixed in the second part of Article No. 5 federal law about banks and banking”, it is prescribed that credit institutions open bank accounts for legal entities and individual entrepreneurs (except for local governments and state authorities), based on certificates of state registration individuals as individual entrepreneurs, legal entities, also that they are registered with the tax service.
How is a bank account maintained?
The following types of bank accounts are distinguished:
The most widespread are current and settlement accounts, with the help of which it is possible to carry out non-cash payments.
Settlement accounts are used by all organizations, regardless of the form of ownership, built on commercial principles and registered as a legal entity. Maintaining an account is a fairly simple process.
The one who owns checking account, can dispose of the funds on it, has its own balance sheet, independently pays all payments and enters into a credit relationship with the bank, that is, the account holder is economically and legally independent.
In our country, the company received permission to open different accounts in several banks in the first years of market reform. During the Soviet period, an enterprise could have only one current account in a single bank. Having multiple accounts with multiple banks is normal for market economy and even necessary, because banking system in particular and the economy as a whole benefit from this, while individual commercial banks, which previously comprehensively served the client, incur losses. 
A large number of accounts, which has no limits, is regarded as a way to overcome the monopoly of banks. In addition, there is a decrease in the subordination of an economic entity to a bank, competition relations between banks are stimulated, and the characteristics of settlement and cash services are improved.
Ability to have a large number of settlement accounts gives the company the opportunity to maneuver its financial resources, choose the most profitable banks, in which the opening and maintenance of accounts costs less, reduce risks in the event of a loss of liquidity by the bank (if the latter has frozen any account).
The consequence of this innovation was that financial and cash control over credit institutions has become much more complicated, since an enterprise, with several accounts in different banks, has the same number of cash balance limits and other cash norms. Despite the recommendation of the monetary authorities to commercial banks to coordinate cash rates among themselves, in reality this turns out to be very difficult, since the account and information about it are confidential.
Current accounts can be opened by organizations that are not engaged in commercial activities and are not public, legal entities or institutions whose funding comes from the budget.
There are restrictions on the independence of the owner of a current account compared to those who have a current account. The first can manage money only in strict accordance with the estimate, which is approved by a higher organization. The list of available transactions is set at the moment when the account is opened. Non-cash payments form a non-cash turnover, reflected in current, settlement and other accounts.
To open a bank account, you need to provide the following documents:
An agreement is concluded between the bank and the organization on opening and servicing a current account, which reflects the obligations of the client and the bank. The bank's responsibilities include:
The client must:
The account holder as a taxpayer must notify in writing within ten days tax organization at the place of registration information about the opening/closing of an account.
For example, in Sberbank, maintaining a current account is inexpensive. 
Settlement and cash services, which includes the opening and maintenance of accounts legal entities in a bank is a very profitable and important activity. This is primarily due to the fact that these procedures, together with various operations that facilitate the attraction of financial resources of legal entities and their placement on behalf of the bank, are the criterion by which the bank differs from another credit institution.
By involving legal entities in servicing a bank account, you can establish business relations with them in such a way that after some time they can develop into closer forms of interaction: bank guarantees, lending, factoring, leasing, trust, etc. Relationships built in this way become very strong, since the client and the bank trust each other and have complete information about the opposite side, which means they become partners with mutual interests and mutual benefit. Maintaining an account with Sberbank attracts many.
RKOs also benefit banks by supporting an increase in their resources. The remaining funds from the bank accounts of customers, formed during this type of service, are borrowed funds provided by the bank in the form of demand deposits. Moreover, the method of obtaining them is cheaper and simpler, weeks of receipt of such funds from sources of a different type: deposits, deposits, interbank loans, debt valuable papers etc.
In addition, the funds received by the bank allow it to ensure its liquidity, that is, the fulfillment of obligations in accordance with the deadlines.
How exactly is the current account serviced for IP?
All transactions related to the supply of any material goods and the provision of various kinds of services end in cash settlements between the supplier and the buyer. To conduct non-cash payments, legal entities engaged in commercial activities, as well as individuals with private practice and individual entrepreneurs must open a current account. In this case, the organization may have several accounts in different banks.
Opening and maintenance of an individual entrepreneur account in a bank is carried out only when the required documents are provided to the bank, as well as after the identification of the client and the conclusion of an appropriate agreement with him. Under this agreement, the bank assumes obligations to receive and credit funds received to the account opened by its owner, fulfill the client's instructions on transfers and issue the required amounts, and conduct other operations on it. At the end of the opening of the current account, a corresponding entry is made in the account registration book no later than within the next working day after the conclusion of the agreement. Service Agreement bank account must be strictly observed. 
Settlements are performed by banks in accordance with the forms, rules and standards that are established Central Bank RF. If there are no such rules, then by mutual agreement. Regardless of this, banks must make credits and transfers of the owner's funds from his account or to him no later than business day following the receipt of the required payment document, unless other requirements are provided for on legislative level, in the bank account agreement or in the payment document. Funds are debited from the account after receiving an appropriate order from its owner or at the request of third parties as a result of a court decision.
If the funds are debited / credited untimely or incorrectly, the bank is obliged to pay interest on the amount of these funds in the manner and amount provided for in Article 395 of the Civil Code of the Russian Federation.
Usually the bank, given banking rules and legal requirements, creates standard forms an agreement on opening a bank account, under the terms of which the IP account is serviced. After that, the client either accepts the conditions in full, or, in case of disagreement with at least one clause, may refuse to conclude such an agreement.
The specificity of the bank account agreement is also manifested in the fact that the parties, due to the extreme diversity and complexity of relations, their rather detailed study in banking rules and laws, do not define mutual obligations and rights in all details, but only give their consent to the established conditions.
RKO regulates the law "On banks and banking activities" regulatory framework the Central Bank of the Russian Federation, including the Regulations on non-cash payments adopted in our country, the Civil Code of the Russian Federation, the Regulations governing the implementation of cash transactions in various credit institutions, as well as other regulatory documents. Also, an agreement on the provision of settlement and cash services for the account must be concluded between the bank and the client.
The RSC includes the following main services:
It is also appropriate to recall that settlement and cash services most often involve the objective possibility of opening and using not only a ruble account, but also a foreign currency one. In addition to the above basic services, banks can also include add-ons to cash settlement services. These include, for example, cash collection services, conducting transactions on accounts through a system that provides remote access. RKO is a bank service with which he can earn money. It is worth noting that basic services are usually either free of charge or have low fees. For side services, the bank takes payment in the form of interest payments or as a monthly service cost. 
Sberbank offers its clients profitable terms cooperation. Below are the tariffs for settlement and cash services for entrepreneurs:
The bank has several tariff plans - Minimal, Basis+, Active+, Optima+, Salary, Trading and others. This is subject to transaction limits. The cost of the service package also varies. You can pay for six months in advance, then it turns out more profitable.
We examined how the accounts of legal entities are serviced.
Settlement and cash services commercial bank legal entities is the basis of modern financial system. Such cases when enterprises pay directly are a thing of the past. Now for attempting to perform such actions in individual cases even criminal penalties.
To begin with, let's find out what the settlement and cash services of legal entities in a bank are. Under this is called a set of services that are provided by a financial institution and which are aimed at ensuring timely settlements of the organization with various entities. The procedure for their provision is regulated by the Law “On Banks and Banking Activity”, the Civil Code Russian Federation and the regulatory framework of the Central Bank of the Russian Federation. Special attention should be paid to the Regulations on cashless payments, and other regulatory documents. It also requires an agreement between the client and the financial institution. It should be noted that settlement and cash services can be provided to individuals and legal entities, and not just the latter.
After the contract has been concluded, the organization must receive a checkbook. It will be needed to receive cash for wages employees and the needs of the company. There are basic and Additional services. The first include:
Basic services are usually free, or a symbolic commission is taken for their implementation. To carry out any of the above operations, you must use a unified form. The bank receives a fairly good income for the provision of additional services. Some institutions have their own characteristics. Let's take Sberbank as an example. in this financial institution provides for the possibility of opening an account not only in rubles, but also in a number of other foreign currencies.
We have already considered what laws and regulations serve as the basis for relationships. But they regulate only as a whole and in general. In addition to the legislative framework, an additional cash settlement agreement is concluded between a legal entity and a bank. There are no restrictions on the form of ownership for entering into such relations. When all the formalities are settled and opened, the enterprise can dispose of its funds for conducting any activity, which does not contradict the law. If this process is carried out for the first time, then special attention should be paid to the conditions for providing the following:
You can optionally connect other services, but it depends on the desire and needs of the enterprise itself. If we talk about interaction, then for these purposes two methods are used, from which everyone chooses what is convenient for him:
When the bank receives an order from the company (it does not matter in what way, the main thing is that it is confirmed that the document was sent by an authorized person), then it executes it by agreement. For this purpose, it is now considered good manners to use BESP. This abbreviation stands for Bank Electronic Urgent Payments. Transferring money via BESP takes minutes. Although according to the law, the payment must be made within three working days. This is done in case of sudden and unexpected events that bring the system down. Although an additional fee may be charged for such a quick execution of the order. And transfers, even using BESP, will take just three business days. If a bank practices such schemes, it is necessary to think about whether to continue to be served in this financial institution. Fortunately, there are enough worthy competitors. Take, for example, such structures as Alfa-Bank, Sberbank, VTB 24. Settlement and cash services for legal entities, if they do not satisfy the client, you can change financial institution. Remember that we can vote with our wallets.
All enterprises that are on the cash register of a certain financial institution can, after signing a separate agreement, make it possible to pay for goods without leaving the outlet. True, in such cases it is necessary not only to take care of the availability of all the necessary equipment, but also to carry out a fairly significant number of control measures in time (first of all, this applies to safety). The same can be said about the acceptance of payment by means of payment cards in the World Wide Web. In such cases, terminals replace special forms that the buyer must fill out.
For this purpose, the previously mentioned amounts are used. The amounts issued with its help are used to finance the economic side of the enterprise, pay wages and settle accounts with suppliers. A kind of analogue for a checkbook has recently become a corporate bank card. When it is issued, a special account is opened, with the help of which the financial institution maintains a register of all transactions performed, issues statements with the amounts of turnover and cash balances. Consider the example of VTB. Settlement and cash services for legal entities in terms of wages for employees is carried out by transferring a certain amount of money to bank card. But for some people, this approach is not convenient, because they are used to being clients not of VTB, but of Sberbank. In this case, an accountant may additionally be sent to the bank, who will be there already with the help of a checkbook to receive the necessary amounts. As you can see, there are positive shifts, but so far, before the process of crediting money is fully automated, certain obstacles often arise. If you have to move with a significant amount of money, then many large financial institutions offer a collection service. It is available after the current account and the corresponding supplementary agreement have been signed.
This service can be both paid and free. It all depends on the policy of the bank. But this amount is not unbearable even for new enterprises - for such a pleasure you will have to pay "only" a couple of thousand rubles. A few hundred more must be paid for servicing a current account. Many financial institutions charge usage fees only in the months when there is at least one transaction. Certain deviations from the indicated values \u200b\u200bmay be in those cases if not a ruble account is opened, but a foreign currency one. Abroad, respectively, other prices for these services, which vary depending on local specifics.
This information will be useful to those who are just thinking about opening an account. The fact is that, according to the legislation of the Russian Federation, a legal entity, when opening a current account, must report this to tax service no later than 5 days after the clearance was completed. If you do not make it on time, then a fine is imposed. In the absence of a desire to understand all the nuances yourself, you can entrust all questions to a company specializing in this. The approximate cost of such a service will be about 2-3 thousand rubles.
There is much more to be said about how the system of settlement and cash services is arranged, to touch on various nuances and aspects. In general, if an entrepreneur or manager has at least a general idea of the CSC, then this will allow him to better understand the affairs of the subordinate company, which is undoubtedly a significant plus.
The main activity of any bank is settlement and cash services for individuals and individual entrepreneurs. The range of services includes the following procedures with financial flows:
An agreement is concluded with the client, after which an account is opened, on which further payments will be made. financial operations. Depending on the type of currency and the specifics of entrepreneurial activity, the amount open accounts may differ.
Various packages are offered to legal entities and individuals banking products. Some of the services may be provided free of charge. Tariffs for paid services are strictly regulated by state legislation, the requirements of which are mandatory for all commercial banks.
In the process of creating an agreement, the parties may make certain requirements and additions to the conditions. Failure to comply with the rules of the agreement is punishable by fines, the amount of which is also controlled by the legislature. The main responsibility of a financial institution is to ensure the prompt and uninterrupted movement of client funds with high level safety of all procedures.
Maintaining a foreign or ruble account includes a large list of transactions. Legal regulation in the field of banking, allows the public to safely store, use and place their own savings or profits from operational commercial activities, as well as receive interest on deposits.
The work of banks in the field of cash and settlement services is controlled by the following rules:
The main regulatory mechanism is the contract concluded between the parties. Use Services banking organization Any commercial company can. Individual entrepreneurs independently choose a financial institution to receive cash settlement.
Opening an account is a necessary measure to access the basic package of banking services, which allows you to create a competent approach to conducting operational business. State law regulates the following obligations to the client:
The contract may include specific features, rights and obligations of the parties.
RSC for legal entities is a set of services aimed at meeting the needs of enterprises and organizations. This area of activity ensures prompt and uninterrupted cash flow.
An important feature of cash and settlement services for legal entities is access to foreign exchange transactions that can be carried out if there are three accounts:
Currency service includes:
An important part of the work in this area is the conduct of cash transactions. A financial institution provides not only basic (reception, issuance, accounting), but also additional services (recalculation, collection, acquiring on the Internet).
Work with individuals is a separate area of activity for banks. The prospect of this direction lies in a fairly large audience of customers. The following services are provided to the public:
Citizens are provided with a number of additional services that can be aimed at financial control and automation of payments individual. The contract prescribes special rules and requirements at the request of the client.
Having a bank account allows an individual to:
Modern Internet services play an important role in the functioning of the system for providing RKO to the population.
The RCL of non-cash transactions includes:
Each individual entrepreneur has the right to independently choose a range of services that will best meet the needs of commercial activity. Economic relations between the client and the financial institution are built on the creation of certain orders and their timely execution.
Today, it is possible to create orders in real and virtual space. The latter method is more economical and comfortable, as it does not require personal presence in the department. Internet banking allows you to create orders and requests online, which contributes to a significant reduction in the time for transactions.
Many companies have to interact with foreign partners in the process of achieving commercial goals. This state of affairs forces us to constantly use euros or US dollars to regulate economic relations.
It is necessary to open three accounts at once when concluding an agreement with a financial institution in order to legally use the currency of another country. The current legal entity can credit funds for further use and profit. On the transit account, control and placement of the company's revenue is carried out. The third account is necessary to account for the foreign currency that was purchased on the national market.
According to the agreement, the bank can sell or buy currency on the basis of an order created by a legal entity. At the same time, each client undertakes to sell on the market a part of the currency that was received from international business activities. The financial institution assumes responsibility for carrying out conversion operations. important role in the structure foreign exchange transactions wins back the use of funds in the process of implementing transactions in import and export.
Using the acquiring service, the client can completely get rid of cash. AT outlets in which special terminals are installed, it is possible to pay for goods, works and services using a bank credit card. This service is provided only by large financial institutions that have sufficient solvency to:
Acquiring operates not only in real, but also in virtual space. Citizens who have a plastic card of an acquiring bank can make payments online, receive reports on purchases made and fill out special forms for transactions. Internet acquiring involves the following procedure for conducting a financial transaction:
In this case, the bank takes responsibility for verifying and tracking requests.
Internet acquiring is available to those enterprises whose activities meet the requirements of international payment systems. The following conditions are required for signing the contract:
The service is provided only to the websites of those companies that contain the necessary information about the goods and services sold.
An important role in the process of providing this service is played by processing centers that coordinate payments on the Internet. All payments are processed automatically to ensure the functioning of e-commerce in general. Some banks have their own processing centers, but others financial institutions have to resort to the support of third-party partners.
Main financial instrument when making cash transactions, a checkbook is used, which is distinguished by its versatility and ease of use. She gives the opportunity individual entrepreneur produce:
Another equally important tool is corporate card. Access to its receipt opens after the creation of a special account with a credit institution. The signing of the agreement imposes the following obligations on the bank:
A legal entity hands over cash to the cashier, after which the employee draws up credit note standardized form. After that, the money is credited, and an authorized employee draws up a report on the procedure.
It is important for large companies to control cash. To meet this need, the collection procedure is used, which is available only after opening an account and signing an additional agreement.
State legislation strictly regulates the activities of the credit sector of the economy, therefore, it establishes certain requirements for pricing in the field of banking services.
In Russian banks, RKO is provided on a paid basis. However, along with the creation of prices for services, credit institutions can work on the development of a special package of free additional services. So, for example, Internet banking is freely available to all Russian citizens who have signed an agreement with a credit institution.
RKO in Russia is provided to individuals and legal entities. For each group of clients, the package of banking products may have significant differences.
All commercial banks operate only within the framework of the rules and regulations of the current state legislation. Depending on solvency, credit institutions can constantly expand the range of their products in order to meet the needs of the population as much as possible.
Settlement and cash services (RKO) of legal entities- a comprehensive bank service that provides settlements to the organization.
RKO is regulated by the law "On banks and banking activities", the Civil Code of the Russian Federation, as well as the regulatory framework Central Bank of the Russian Federation, in particular the Regulations on non-cash payments in the Russian Federation, the Regulations on the procedure for conducting cash transactions in credit institutions, and other regulatory documents. In addition, an agreement on settlement and cash services is concluded between the client and the bank.
As a rule, the RSC includes the following basic services:
It should be noted that settlement and cash services, as a rule, imply the possibility of opening and using not only a ruble, but also a foreign currency account.
To perform account transactions, as well as cash transactions, banks use unified forms, the main of which are:
After the conclusion of the contract for the settlement of cash services, the organization is issued a checkbook, which serves to receive cash for the economic needs of the enterprise and to pay salaries to employees.
In addition to basic services, banks also offer additions to settlement and cash services. Such additions include cash collection services and transactions on accounts through the Client-Bank remote access system.
RKO is a bank service on which he earns money. Moreover, basic services, as a rule, are either free, or small commissions are taken for them. For additional services, banks charge a fee in the form of interest or in the form of a monthly service cost.
Bank CJSC "Credit Europe Bank" provides the following range of cash settlement services for legal entities:
Opening and maintaining accounts
CREDIT EUROPE BANK opens and maintains all types of accounts for residents and non-residents of the Russian Federation in rubles and foreign currency.
Opening an account both in rubles and in foreign currency takes no more than 3 (three) days from the date of submission of the necessary documents to the Bank.
Settlements in rubles and foreign currency
CREDIT EUROPE BANK guarantees the reliability and quality of the operations. We provide our corporate clients with the opportunity to:
CREDIT EUROPE BANK offers corporate clients the opportunity to make non-cash transfers through the system of Banking Electronic Urgent Payments (BESP) of the Bank of Russia. The indisputable advantage of the BESP system is the speed of transfers. Funds are credited to the beneficiary's account within one business day, which can significantly speed up the turnover of funds.
CREDIT EUROPE BANK offers corporate clients to issue a check book.
CREDIT EUROPE BANK offers its customers the following services:
Currency control:
CREDIT EUROPE BANK accepts, recalculates and issues cash in the currency of the Russian Federation and in major foreign currencies.
Currency exchange operations
CREDIT EUROPE BANK, being a member of the Moscow Interbank Currency Exchange (MICEX), offers its clients currency exchange operations on the domestic money market:
CREDIT EUROPE BANK offers the following services related to the implementation of foreign exchange transactions:
CREDIT EUROPE BANK offers cash collection services for corporate clients banks operating in the field of retail sales:
Individual rates are set for each client.
