Cash has more than a long history. First samples of cash Money in the form of coins appeared more than 2.5 thousand years ago in the territory of modern Turkey, in the Lydian state. But coins were widely used around 450 BC in Persia, when King Darius replaced them with them, among which skins, metal ingots, shells, cattle, etc. were usually used as money. Paper money arose almost 800 years after the invention of paper, at the end of the first millennium of our era, in China (910), where they received mass circulation.
Today, the term "cash" refers to coins and banknotes, which are issued by the Bank of Russia in accordance with the legislation of the Russian Federation. Central Bank The country owns the exclusive right to issue cash, while counterfeiting money is prosecuted in accordance with the Criminal Code of the Russian Federation.
Cash is a means of payment mainly for individuals (citizens) who do not carry out entrepreneurial activities, that is, for those cases when a person buys something for himself personally. Some large cash transactions are subject to control (for example, if you bought for yourself securities in the amount of more than 600 thousand rubles and paid in cash).
A significant part of the transactions carried out between enterprises and organizations (legal entities) or organizations and citizens in the implementation entrepreneurial activity, must be carried out in a non-cash manner.
At the same time, both cash and non-cash money can be used for settlements between legal entities and individuals. At the same time, operations with cash are carried out by enterprises in accordance with regulatory documents regulating, among other things, non-cash payments when paying bank cards when, after reading the information on the card, the buyer is issued a check.
Unlike cash turnover, non-cash payment is carried out only through authorized credit organizations by issuing a check, collection operation or letter of credit.
Cash and non-cash payments have their advantages and disadvantages. The disadvantages include the fact that many institutions and institutions in our country do not yet support settlements with individuals. That is, in most small outlets the population cannot buy goods by bank transfer. The number of fraudulent transactions carried out with non-cash payments by cards does not decrease from year to year. Dishonest waiters in a restaurant, for example, can write off a larger amount on the card than the one for which the services were provided. ATMs are often equipped with readers that allow fraudsters to steal from cards.
On the other hand, the card allows you to carry large amounts of money with you in the form of an electronic record. If it is lost and blocked in a timely manner, nothing happens to the money in the account, unlike lost or damaged coins or banknotes - although the Bank of Russia accepts worn out and damaged paper money for exchange under certain conditions.
Russian reality suggests that a person should always have cash with him for small payments. And the farther from large cities, the higher the need for cash. However, carrying large amounts with you is not always safe (and this is a big disadvantage of cash), so in addition to coins and paper money, it is better to have a bank card with a wide network of ATMs and branches where you can always withdraw the required amount.
Non-cash settlements under a letter of credit, collection, settlements by payment orders: features and benefits
Cash settlements using cash registers and strict reporting forms
Cash limit: who should count and how to do it
Non-cash settlements are used by legal entities and individual entrepreneurs more often than others, since there are practically no restrictions on their conduct, unlike cash payments. Cashless payments in the territory of Russia are carried out on the basis of the Regulation on the rules for the transfer of funds, approved by the Bank of Russia No. 383-P on June 19, 2012 (hereinafter referred to as the Regulation).
Forms of non-cash payments are chosen by organizations independently and may be provided for by agreements concluded by them with their counterparties.
Letter of credit- this is an instruction from the payer's bank to the recipient's bank to make payments to an individual or legal entity under the order and at the expense of the client's funds within the specified amount and on the conditions specified in this instruction.
Four entities are involved in transactions under a letter of credit:
1) buyer-payer which, by opening a letter of credit, fulfills obligations to its creditor (seller);
2) issuing bank- the bank in which a current account is opened with the buyer and which, at the request of the buyer, opens a letter of credit for him;
3) Executing bank- the bank in which the seller's current account is opened;
4) salesman- payment receiver.
The letter of credit calculation scheme is shown in fig. one.
The procedure for settlements under a letter of credit:
1. The buyer submits an application for opening a letter of credit to the issuing bank, where he has a current account. The bank deposits the amount indicated in the application on a special deposit account, i.e. opens a letter of credit.
2. Funds are debited from the buyer's account and transferred to the seller's bank (executing bank) to a special account opened for settlements under a letter of credit. Money is transferred to the executing bank by a payment order of the issuing bank, which contains information that allows you to establish a letter of credit, including its date and number.
3. The seller receives a notification from the executing bank about the crediting of funds to his account, which is a signal to fulfill his part of the contractual obligations (for example, to ship goods).
4. The seller ships the goods to the buyer.
5. The seller sends to the executing bank the shipping documents that were specified in the terms of the letter of credit.
6. The executing bank checks the shipping documents provided by the seller (the deadline for checking documents is no more than 5 business days following the day the documents were received), then credits the money to the seller's settlement account and transfers the documents certifying the shipment to the issuing bank. Notifies the issuing bank of the use of the letter of credit.
7. The issuing bank notifies the buyer of the use of the letter of credit, transfers to him the documents evidencing the shipment.
Iskra LLC (buyer) buys restaurant equipment from Planeta-Service LLC (seller) under a supply agreement in the amount of 1,500,000 rubles. The supply agreement provides that:
The Iskra company sent to Kranbank, in which it has a current account (issuing bank), an application for opening an irrevocable letter of credit, where it indicated the following information:
Kranbank deposits funds of Iskra LLC on a special account in the amount of 1,500,000 rubles, i.e. opens an irrevocable letter of credit. Bank commission for opening a letter of credit - 0.85% of the amount of the letter of credit, i.e. 12,750 rubles. (1,500,000 rubles × 0.85%).
By means of a payment order, the issuing bank writes off funds in the amount of 1,500,000 rubles. and transfers them to the executing bank - Soyuz Bank to the account opened by the executing bank for settlements under a letter of credit.
LLC "Planeta-Service" receives a notification from its bank about the transfer of funds under a letter of credit, which is a signal for it to fulfill its part of the contractual obligations - the shipment of equipment. LLC "Planeta-Service" ships the equipment and provides the Soyuz Bank (executing bank) with TTN for the shipment of kitchen equipment.
The executing bank, in turn, transfers them to the Kranbank (issuing bank). The issuing bank checks the shipping documents and, after checking, transfers them to the buyer - Iskra LLC. From the account opened by the executing bank for settlements under a letter of credit, the money is credited to the settlement account of the seller - Planet-Service LLC.
Transactions under the letter of credit from Iskra LLC:
Debit of account 55 "Special accounts in banks" sub-account "Letters of credit" Credit of account 51 "Settlement accounts" - 1,500,000 rubles. — funds were transferred to a covered irrevocable letter of credit;
Debit of account 60.1 "Settlements with suppliers and contractors" / LLC "Planeta-Service" Credit of account 55 "Special accounts in banks" sub-account "Letters of credit" - 1,500,000 rubles. - money was transferred to the seller from a special account;
Debit of account 91.2 "Other expenses" Credit of account 51 "Settlement accounts" - 12,750 rubles. — the commission for opening a letter of credit is taken into account.
Collection is one of the forms of settlement between the seller (of goods, works, services) and the buyer, when the settlement is carried out not by the participants in the transaction, but by their banks.
Settlements for collection represent a banking operation when a bank, on behalf of its client, on the basis of settlement documents, receives funds due to the client from the payer for goods (works, services) shipped to him and credits them to the client's bank account.
Note!
The main difference between collection and other non-cash payments is that the order for the operation comes from the recipient of the money, and not from the payer.
Collection parties:
The calculation scheme for collection is shown in fig. 2.
E. V. Akimova,
auditor
The material is published in part. You can read it in full in the magazine.
Glossary of terms
To the topic"Culture of speech as a discipline".
Argo - this, unlike jargon, to one degree or another secret a language created specifically to make the speech of a given social group incomprehensible to outsiders. Therefore, the phrases “thieves' slang”, “argo ofenei” - wandering merchants in Russia in the 19th century, are preferable than “thieves' jargon”, “argo ofenei”.
Dialects - territorially fixed varieties of the national language (Siberian old-timer dialects, Arkhangelsk dialects, etc.). V. I. Belikov and L. P. Krysin note that “territorial localization is only one of characteristic features this subsystem of the national language. They name the following features of the dialect: “1) social, age and partly gender limitation of the circle of dialect speakers (these are mainly rural residents of the older generation); 2) limiting the scope of the use of the dialect to family and everyday situations; 3) education semi-dialects as a result of the interaction and mutual influence of various dialects and the related restructuring of relations between the elements of dialect systems; 4) leveling the originality of dialect speech under the influence of the literary language (through the media, books, the education system, etc.)”.
Communicative motivation - this is such a level of awareness of the causality of language, which correlates language as a system of signs with (1) external factors of its speech organization and (2) the inner world of a person.
The communicative aspect of speech culture - a direction that develops the ideas of rhetoric and functional style. E.N. Shiryaev identifies three main theoretical problems of the culture of speech in the communicative aspect: 1) the goals of communication, 2) the pragmatic conditions of communication, and 3) the rules for producing texts dictated by the goal and conditions (models for choosing and organizing language means).
A culture of speech is such a choice and organization of language tools that, in a certain situation of communication, while observing modern language norms and ethics of communication, can provide the greatest effect in achieving the set communicative tasks.
Literary language called the historically established higher (exemplary, processed) form of the national language, which has a rich lexical fund, an ordered grammatical structure and a developed system of styles. The main features of the literary language: 1) processing; 2) normalization, i.e. the presence of certain norms of word usage, stress, pronunciation, etc. (moreover, these norms are stricter than in dialects), the observance of which is mandatory, regardless of the social, professional or territorial affiliation of native speakers; 3) codification, i.e. fixing these norms in dictionaries, reference books, grammars, other forms of the national language may have their own norms, but they are not fixed; 4) relative stability, i.e. striving for sustainability, for the preservation of the common cultural heritage and literary and book traditions; 5) oral and written form; 6) polyfunctionality, which determines the flexibility of the literary language system. stylistic wealth, which consists in an abundance of functionally justified variant and synonymous means, as well as the suitability of LA not only for designating the entire amount of knowledge accumulated by mankind, but also for the implementation of abstract, abstract thinking, determines the allocation of the main forms of book-literary and colloquial-literary. in turn, book speech demonstrates a functional and stylistic stratification into scientific, official business, journalistic, artistic speech; 7) mandatory for all native speakers.
Normative aspect of speech culture - a direction that explores the problems of normalizing the literary language as a tool of culture. ON THE. includes in the subject of its consideration (1) knowledge of the norms of oral and written literary language (rules of pronunciation, stress, word usage, grammar, style), (2) the ability to use the expressive means of the language in various communication conditions.
vernacular - this is the speech of an uneducated and semi-educated urban population who does not own literary norms. The social basis of vernacular is vague and indefinite. Nowadays, it consists not only of separate sections of the urban population (urban vernacular), but also of villagers, whose speech has largely departed from the archaic type of dialect. But in both cases, vernacular is the speech of people who have not mastered the literary language enough. It is characterized by a set of linguistic forms that violate the norms of the literary language. Vernacular differs from territorial dialects in that it is not localized within certain geographic boundaries, and from the literary language (including colloquial speech, which is its variety) in its non-codification, anorativity, and the mixed nature of the language means used.
Speech activity - a type of activity that is characterized by an objective motive, purposefulness, consists of several successive phases - orientation, planning, implementation of the speech control plan (L. S. Vygotsky). Speech activity is realized in such its main types as listening, speaking, reading, writing (written speech). These types of speech are considered as the main types of interaction between people in the process of verbal communication.
Voice communication - this is a motivated living process of interaction between the participants of communication, which is aimed at the implementation of a specific, vital goal setting, proceeds on the basis of feedback in specific types of speech activity.
Speech - the realization of a language that finds itself in it and only through it fulfills its communicative purpose. Speech is understood as the process itself (speech activity) and its result (speech texts, oral or written).
Social dialects (jargons) - the language of social and professional groups of people united by a common occupation, interests, social status, etc. In the textbook "Sociolinguistics" by V. I. Belikov, L. P. Krysin, it is noted that "sociolects are not complete systems communications. These are precisely the features of speech - in the form of words, phrases, syntactic constructions. The basis of sociolects - vocabulary and grammar - usually differs little from that characteristic of a given national language.
Ethical aspect of speech culture - a direction related to the discussion of the issues of speech behavior of a linguistic personality (norms of speech etiquette), as well as the influence on the speech portrait of a native speaker of a literary language of other cultural traditions (elements of substandards).
Language - 1) a system of objectively existing, socially fixed signs and rules for their use and compatibility; 2) any specific language as a real sign system used for communication in a certain society in a certain space and at a certain time, as one of the implementations of the language in general, for example, the modern Russian language.
High (full) style used on ceremonial occasions; it is characterized by a slow pace, careful pronunciation. The speaker in this case sets himself some special additional tasks, for example, he seeks to emphasize the importance of what is being reported, to attract the attention of listeners, etc.
law of reduction - the main orthoepic norm in the pronunciation of vowels. According to him, in oral speech, only stressed vowels are pronounced in accordance with the phonetic norm, vowels that are in an unstressed position are pronounced less clearly and for a long time (in this case they speak of quantitative reduction ), and sometimes completely replaced by other vowels ( qualitative reduction ). In literary pronunciation, the consequence of the law of reduction is akanye (vowels [a] and [about] at the beginning of a word without stress and in the first pre-stressed syllable are pronounced as [a]: garden - [a] g [a] rabout d, in other unstressed syllables in place about and a after solid consonants, a short (reduced) sound is pronounced, which is conventionally denoted by the letter [b]. For example: milk - m [b] loco, watchman - stor [b] w) and hiccup (coincidence of all vowels except [y], in the first pre-stressed syllable after soft consonants in sound [and] with an overtone [e], which is usually denoted as follows: [and uh ] . Therefore we pronounce river how p[i uh ]ka, a nickel how n[i uh ]So).
Moscow pronunciation - a way of pronunciation characteristic of the inhabitants of Moscow, recognized as the pronunciation norm of the Russian literary language. M.p. It didn't happen all at once, but over the centuries. In the 19th century the pronunciation norms of the literary language are already completely determined by living Moscow speech. These norms are characterized by akanye, the pronunciation of e after soft consonants before hard ones in place under stress, the pronunciation of explosive g, and a number of other features. By the end of the 19th century. in M.p. some features have become exemplary, the time of existence of which is called "old Moscow pronunciation": the pronunciation of words with a soft p, for example, ne[r"]y, four[r"]g, ve[r"]x. The pronunciation of the return suffix -s, - sya in verbs of the past tense and in the imperative mood as with a solid (contrary to spelling), etc. Since the end of the 19th century, the MP has experienced many changes, retaining, however, all the main features.
Neutral pronunciation style – this is speech in a normal, ordinary environment, at an average pace, with a calm state of the speaker who wants to transmit or receive any information. The speaker does not set himself any additional tasks: to express his feelings, to emphasize something.
Stress norms (or accentological ) in Russian are diverse and, as a rule, cause many difficulties, which is associated with heterogeneity and mobility Russian accent. Diversity is manifested in the fact that the stress can fall on any syllable (first, second, third, etc.), and mobility - in the fact that in the same word, when its form changes, it can move from one syllable to another, for example: raft - raft, language - language.
Orthoepy - a set of rules of oral speech, ensuring the unity of its sound design in accordance with the norms of the national language, historically developed in the literary language. Orthoepy studies variants of the pronunciation norms of the literary language and develops orthoepic recommendations, rules for the use of these variants.
Petersburg pronunciation - a set of features of the articulation of speech sounds, characteristic of the inhabitants of St. Petersburg and forming a variant of the pronunciation norm of the Russian literary language. P.p. developed on the basis of the Moscow dialect, primarily under the influence of the surrounding St. Petersburg - Petrograd - Leningrad Severnorus. dialects. Some of the signs of P.p. can be explained by the influence of spelling. For P.p. the following orthoepic features were characteristic: the pronunciation of an unstressed [e] in place of spelling a, i and e after soft consonants in pre-stressed and stressed, open and closed syllables (i.e. p [e] grater, h [e] sy, in [ e] dý, crying [e] t, full [e]); pronunciation [a] in shock inflection of the 3rd person plural. verbs of the 2nd conjugation: hó [d "a] t, etc. In the 60-70s of the 20th century, the process of unification of pronunciation was completed, the formation of a single pronunciation norm, which borrowed the features of the old Moscow and old St. Petersburg pronunciations.
Reduced pronunciation style (also called incomplete ) refers to careless speech, with an accelerated pace of speaking due to excitement or for other reasons.
Phonetic system of the language - the composition of phonemes distinguished in a given language, their quality, their changes in certain phonetic conditions.
Cashless payment is one of the most convenient options conducting settlements; this is their high speed and the almost complete absence of regulatory restrictions in making payments.
Therefore, many companies choose cashless payments for their purposes, minimizing cash circulation.
Moreover, payments through credit organizations are a cheaper option compared to payments through banknotes and coins.
First of all, this payment format is available to everyone - legal entities, entrepreneurs and ordinary citizens. Non-cash payments are made only through banking and other credit structures that have for sale banking operations.
AT general view non-cash payments are settlements that are implemented by the movement of funds on accounts owned by participants in such settlements.
In fact, the debiting and crediting of funds occurs in in electronic format. At the end of the working day, the account holder is provided with an extract on it, which reflects the balance at the beginning and end of the day, as well as all income and expenditure transactions. This allows you to control cash flows.
Cashless payments are regulated in the Russian Federation two main regulations:
In addition, there is another normative act, which is approved by the Bank of Russia, - Regulation on the issue of payment cards dated 24.12.04. No. 266-P. AT this document discloses the procedure for acquiring - settlements using payment cards for goods and services. Acquiring is a peculiar form of cashless payments, which is available, first of all, to ordinary citizens.
On the basis of these three documents, the organization and control of non-cash circulation takes place, which is increasingly replacing cash circulation. And there are reasons for this:
As for ordinary citizens, cashless payments are convenient for them, since it is enough to have a payment card to make a payment, and it is beneficial, because when paying with a card, commissions for settlement service often not charged.
But the state also benefits from the growth of cashless payments, in particular, there is a control of turnover money supply, and a decrease in the amount of cash in circulation reduces the rate of inflation.
AT legal nature exists multiple forms in which non-cash payments are made.
Forms and tools
In accordance with the Regulation of the Bank of the Russian Federation No. 383-P, these forms include:
The benefits of cashless payments are described in the following video:
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Cashless payment system based on the following principles:
Based on these principles, not only the construction of a cashless settlement system is carried out, but also their implementation.
Any non-cash payments are carried out only if there is an account opened under a bank account agreement. However, the current legislation of the Russian Federation provides for the possibility of conducting non-cash transactions without the payer opening a current account. But this is possible only when making payments by ordinary citizens, whose transfers of funds are not related to entrepreneurial activities.
To conduct non-cash payments, an account can be opened both in a bank and in another credit institution that has a license from the Bank of Russia to perform such operations.
To make cashless transfers payers can open:
All these accounts can be opened in rubles and foreign currencies.
To account for non-cash transactions, organizations use account 51 “Settlement accounts”, where analytics is built for each current account opened by the organization. All transactions are recorded on the basis of, for example, on the basis of payment orders, collection orders, etc. And to reflect operations on special accounts, organizations use account 55 “Special bank accounts” with analytics on letters of credit, deposits, check books, and other similar forms of non-cash payments.
Entrepreneurs do not use, but they enter income and expenditure transactions according to bank account in their Income and Expenditure Books. And on the basis of the data of the registers, the calculation is carried out. They also use payment orders or collection orders, memorial orders, etc. as confirmation of non-cash transactions.
As for ordinary citizens, they can receive statements from their account to control their funds.
Punishment for such violations is provided for in Chapter 15 of the Code of Administrative Offenses of the Russian Federation. Moreover, both account holders and credit organizations are punished.
For example:
The history of occurrence and the basic principles of these types of calculations are described in the following video lecture:
Non-cash payments began to be used to accelerate the turnover of funds and reduce the cash supply.
Their history began in 1775 in Great Britain with the introduction of bills of exchange and checks. Subsequently, each country developed its own characteristics and procedures, developed certain types of cashless payments based on the economic situation.
The Civil Code of the Russian Federation (as amended on July 26, 2017) defines non-cash payments as payments made by banks ( credit institutions) by transferring funds either with or without opening bank accounts. Physically, the procedure looks like an entry on the accounts.
Cashless payments around the world are regulated by law, banking rules and contracts. They have been developed, as they have advantages from the point of view of each participant in economic processes:
Credit institutions carry out operations on customer accounts on the basis of settlement documents, which in essence are:
Currently settlement documents provided either on paper or electronically.
For each type of non-cash payments, certain settlement documents are used. In other words, each form has its own document. The following types of non-cash payments are used in Russia:
The form of non-cash payment is always chosen by the client of the bank.
The rules for conducting cashless payments are established Central Bank RF. Particular attention in the regulation is paid to settlements between legal entities.
To make a cashless payment, a legal entity is required to open a bank account. To individuals no such requirement is made. They can make payments without opening accounts, which is not very convenient with constant transfers.
In order for the bank to be able to transfer funds on behalf of or at the request of the client, it is supposed to open a correspondent account in its division or in another bank. In addition, each bank opens a correspondent account with the Central Bank for interbank settlements.
Bank customers for their needs open:
For legal entities- systematic debtors (tax evaders, etc.) banks open special accounts for non-payers. The main accounts in such cases are blocked and funds are credited to these additional accounts of non-payers, from which debts are repaid.
