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Maintenance of bank accounts. Documents for opening an account and making interbank settlements. Carrying out settlement operations using bank cards. Preparation of settlement documents. The most important components of non-cash payments.
practice report, added 05/19/2015
Opening and maintaining bank accounts. Features of the conclusion of the contract bank account, its form, conditions and legal nature. Types of bank accounts and deposit accounts. Rights and obligations of the parties under the bank account agreement, the procedure for its termination.
term paper, added 03/30/2015
Preparation and issuance of deposits and savings certificates. Opening and closing accounts bank deposit. Registration and reflection in accounting deposit operations using specialized software.
practice report, added 05/07/2016
Analysis of tariffs and conditions of settlement and cash services. Drafting contracts for opening an account for a client. Checking the correctness of registration of settlement documents, compliance with cash discipline by customers. Accounting for transactions using payment cards.
practice report, added 10/06/2015
Types of contracts banking service. Circumstances to consider when choosing a bank. The concept, content and legal nature of the bank account agreement. Its opening, maintenance and closing for clients. List of required documents.
term paper, added 07/08/2015
Opening and existence of a bank account; conditions and procedure for termination of the contract at the request of one of the parties; legal regulation. Closing accounts of legal entities during their reorganization, opening bankruptcy proceedings and liquidation.
abstract, added 07/03/2012
Definition of a bank account agreement. Parties and procedure for concluding a contract. Rights and obligations of the parties. Types of bank accounts. Termination of the bank account agreement. The procedure for opening and maintaining customer accounts in rubles and foreign currency.
abstract, added 04/20/2012
The study of information products used to perform banking operations. Maintenance of accounts of individuals and legal entities. Installation of remote banking software for corporate clients-organizations.
practice report, added 11/18/2015
practice report
Acceptance of documents from Clients required for opening and closing a Bank Account, provided for by this Procedure, verification of the proper execution of documents, completeness of the information provided and their reliability is carried out by the Operator.
To open an account, the Operator determines whether the person who applied to open an account acts on his own behalf or on behalf of another person who will be the Client.
When opening a Bank Account for a Client, the Operator checks whether the Client has legal capacity (capacity), identifies the Client, the Client's Representative, the beneficiary, takes reasonable and accessible measures in the circumstances to identify the beneficial owner.
To open a Bank Account, the Client provides the following documents:
Identification document;
The Trustee submits a Power of Attorney confirming that he has the authority to open a Bank Account to manage funds in the Bank Account, as well as an identity document;
Notarized Card;
Certificate of registration with the tax authority;
If the Client is a non-resident of the Russian Federation, in addition to the above documents, submits migration card, as well as a document confirming the right foreign citizen or stateless persons for stay (residence) in the Russian Federation;
The Operator enters all information into the ABS in the Questionnaire formed in in electronic format. The Operator informs the Client that in case of changes in the information provided to the Bank when opening a Bank Account, the Client is obliged to provide the Bank with documents (copies thereof) confirming the changes in this information.
Documents coming from the Client for submission directly to the Bank (application for opening/closing an account, application for confirmation of the address of the actual place of residence of the Client) are provided by the Client in the original.
At the same time, the ABS automatically records the opening of a Bank account in the electronic Book of registration of open personal accounts.
The book of registration of open personal accounts of clients is formed in accordance with the requirements accounting policy Bank and normative documents of the Bank of Russia (Regulations of the Bank of Russia dated June 16, 2012 No. 385-P), maintained at the Bank, Bank Branch in electronic form in the ABS and printed on every first day of the year.
If the Bank erroneously credited cash to another account of the client, he is obliged immediately after discovering his mistake to transfer these funds to the account of the recipient to whom they were intended. At the same time, the bank is obliged to immediately send a notification to the improper recipient about the implementation of an erroneous transfer and the need to return the specified amount within three business days from the date of receipt of such notification.
If the Client erroneously credited funds to another account, the Bank is obliged, at the request of the Client, to immediately send a notification to the improper recipient about the erroneous transfer and the need to return the specified amount within five working days from the date of receipt of such notification.
The bank account agreement can be terminated:
1. By agreement of the parties.
2. According to the client's request.
3. In the event of the Bank's unilateral refusal to execute the Bank Account Agreement in the manner and in the cases provided for by law.
Upon receipt of the Application from the Client to close the account, the Operator:
Verifies the powers of the persons who signed the Application;
Identifies the Client by ordinary visual inspection;
Puts a mark / stamp on the acceptance of the Application indicating the date, position and last name, first name, patronymic, signs the Application;
The closure of a bank account is carried out by making an entry on the closure of a personal account in e-book registration of open accounts no later than the business day following the day of termination of the Bank Account Agreement.
Analysis of commercial bank operations on the example of OJSC "Agroinvestbank" in the Republic of Tajikistan
Settlement and cash operations - maintenance of accounts of legal entities and individuals, the implementation of settlements on their behalf. A commercial bank is interested in attracting legal entities for settlement and cash services. This is because money...
Banking services CJSC "Surgutneftegazbank"
The client for a credit, as for any other consumer-oriented organization, has essential. Attracting a client is the main task of all bank services ...
Currency exchange operations
Authorized bank opens (closes) an exchange office, actually changes the location (postal address)...
Ш The procedure for closing accounts in the branch of JSCB "Legion" (JSC) in the city of Yaroslavl Ш Forms of non-cash payments and conditions for their application Ш correspondent account branch of JSCB "Legion" (JSC) in...
Conducting settlement operations in the branch of JSCB "Legion" (JSC) in Yaroslavl
In order to strengthen payment and tax system The Bank of Russia has established a strict procedure for opening settlement (current) accounts for customers ...
Conducting settlement operations in the branch of JSCB "Legion" (JSC) in Yaroslavl
In order to open an account at the Branch of JSCB "Legion" (JSC) in Yaroslavl, the Client can apply to the Branch and receive the following set of documents from an authorized employee of the Branch: Ш application form for opening an account (see Appendix 1); W list of documents...
Organization of activities of the bank "Bank Home Credit and Finance"
Name of indicator 2010 2011 6 months 2011 2 3 4 5 Authorized capital, rub. 4173000 4173000 4173000 Own funds (capital), rub. 30735784 26610014 23659176 Net profit ( uncovered loss), rub. 9199998 9094804 6097992 Return on assets, % 8...
Implementation and registration of deposit operations
Banks open deposit accounts for clients subject to the client's legal capacity (capacity) ...
Evaluation of the activities of OJSC "Sberbank of Russia"
Bank deposit- this is the amount of money that the bank accepts from the depositor in order to store these funds and accrue interest on them (deposit income). Not only citizens of the Russian Federation can be depositors of banks ...
To open a current account, the client submits the following package of documents to the bank institution: an application for opening an account signed by a person authorized to open an account (see ...
The procedure for opening bank accounts by a client-legal entity
Closing accounts has traditionally been a certain problem both for clients and for the banks themselves, since the procedure for performing the relevant legal and actual actions has been regulated in sufficient detail...
The procedure for opening and maintaining bank accounts for individuals
The client's account can be closed at the request of the client at any time and at the initiative of the bank on the basis of a court decision to terminate the bank account agreement. To close an account, the client submits an application to the bank ...
Entries in the Book of registration of open accounts are made in the manner prescribed by law Russian Federation and banking regulations...
Principles of organization of accounting and operational work in a bank and prospects for its development
In accordance with paragraph 2 of article 23 tax code Russian Federation taxpayers - organizations and individual entrepreneurs- are required to report in writing to the tax authority, respectively, at the location of the organization ...
Sberbank of Russia: characteristics of activity
The main source of the bank's resources has been and remains the deposits of individuals, which account for 80.4% of all liabilities. Types of deposits in Sberbank of Russia: Term deposits Sberbank deposits ...
In practice, a bank account agreement is drawn up, as a rule, in two ways: by drawing up and signing an agreement in the form single document; without such a document. The absence of a bank account agreement in the form of a single document signed by the parties does not mean the absence of a contractual relationship. The submission by the client of an application for opening an account is an offer, and the permissive inscription of the head of the bank is an acceptance. Such an order can be given both in the form of a separate document and on the client's application for opening an account. In paragraph 1 of Art. 846 of the Civil Code of the Russian Federation states that an account can be opened not only for a client, but also for a person indicated by him. This means that it is permissible to conclude a bank account agreement both in favor of the client and in favor of a third party (Article 430 of the Civil Code). Clause 2 of this article contains a rule on the obligation of the bank to conclude a bank account agreement at the request of the client, except for the cases provided for by law or banking rules established in accordance with it.
The legislation contains rules providing for the obligation of the bank to refuse the client to conclude an agreement in certain cases. Under the bank account agreement, the bank undertakes to accept and credit funds received to the account opened for the client (account holder), to fulfill the clients' orders to transfer and issue the appropriate amounts from the account and to carry out other operations on the account. The Bank can use the funds available on the account, guaranteeing the right of the client to freely dispose of these funds.
Registration of the bank account agreement is carried out by drawing up and signing the agreement in the form of a single document. The instruction of the Central Bank of the Russian Federation is defined. That in order to open a settlement, current or budgetary account, the following documents should be submitted to the bank: an application for opening an account, a copy of the decision to establish an organization or a memorandum of association, a card of sample signatures and a seal imprint. In addition, documents are submitted to the bank: on registration with the tax authority, on registration as a payer of insurance premiums for compulsory health insurance.
If an entrepreneur carries out his activities without education legal entity, settlement and other accounts are opened in his name. The account can also be opened in favor of a third party. The right to manage the account of a legal or natural person may be granted on the basis of a power of attorney.
The account owner and his creditor have the right to include in the contract a condition that gives the right to write off the amounts due to him without acceptance. In this case, the payer is obliged to inform the bank in writing about this condition and about his consent to such a write-off.
In the contract for settlement and cash services both parties are liable for failure to fulfill their obligations. For example, the bank is liable for untimely or incorrect debiting of funds from the client's account or crediting by the bank of amounts due to the client.
The Client is responsible for the authenticity of the documents submitted for opening an account and conducting operations on it; for late submission of the cash forecast for the forthcoming quarter; for violation of the terms of payment for services provided by the bank; for non-receipt of cash reserved by the bank for him on the day specified in the application, etc.
The contract fixes the amount of fines for each of the listed violations, both on one side and on the other. The agreement provides for the procedure for resolving disputes, its duration and special or additional conditions.
2.1.1. The bank account agreement must be concluded in writing. The form of the bank account agreement for each type of account is approved by the authorized body of the bank. The conclusion of the bank account agreement and the opening of the account are carried out upon presentation individual identity document.
2.1.2. An account is opened on the basis of a bank account agreement (drawn in two copies, except for the case specified in section 3 of these Regulations), unless otherwise established by the legislation of the Republic of Belarus and local regulatory legal acts jar. Unless otherwise established for a specific type of account, maintaining one personal account (concluding a bank account agreement) in more than one type of currency is not allowed.
The bank account agreement is signed by the account holder (representative of the account holder), and from the side of the bank - by an authorized employee and is certified by the seal of the bank's subdivision. One copy of the bank account agreement is issued to the account holder (representative of the account holder), and the other copy remains in the bank for storage in accordance with the procedure for controlling operations on accounts in force in the bank's subdivision.
If his copy of the bank account agreement is lost, the account holder has the right to demand that the bank issue a certified photocopy of the bank account agreement. Registration and issuance of a light copy of the bank account agreement are made upon a written application of the account holder (representative of the account holder - if there are documents confirming the relevant authority) on the notice f. 0503150005 in the bank's subdivision at the place of storage of the bank copy of the specified agreement. The application is drawn up in any form, but with the obligatory indication of the number and date of execution of the bank account agreement, the number of the bank branch where it was drawn up. The application is drawn up in the name of the head of the bank division (the person replacing him), who imposes a resolution on the application: “I authorize the issuance of a copy”, affixes a signature indicating the position, surname, initials, date. The responsible executor prepares a light copy and at the bottom of each sheet makes an entry: “The light copy corresponds to the original copy of the bank account agreement No. _______ dated _______, stored in the bank’s subdivision No. ___/____.” affixes the seal of the bank branch.
The application is kept together with a bank copy of the bank account agreement.
If the bank account agreement on behalf of the account holder is concluded by a representative on the basis of a power of attorney to perform this operation, the details of the account holder in such an agreement are supplemented with the appropriate text (an example of an addition is highlighted in italics in Appendix 3).
Signing a bank account agreement on behalf of both parties by one person (responsible executor) is prohibited. In such cases, in bank divisions with one employee, where this employee acts as the owner of the account, the bank account agreement must be signed on behalf of the bank by another authorized employee of the bank institution.
Drawing up a bank account agreement with clients
Article 845 of the Civil Code of the Russian Federation stipulates that, in accordance with the Bank Account Agreement, the bank undertakes to accept and credit funds incoming to the account opened to the client (account holder), fulfill the client's order to transfer and issue the appropriate amounts from the account and conduct other operations on the account. The Bank is not entitled to determine and control the direction of use of the client's funds and establish other restrictions not provided for by law or the bank account agreement on its right to dispose of the funds at its own discretion. At the same time, the bank can use the funds available on the account, guaranteeing the right to dispose of these funds without impediment.
The bank account agreement is concessional, bilateral and reimbursable.
Relations under a bank account agreement are regulated by Chapter 45 of the Civil Code of the Russian Federation bank instructions and rules. Commercial banks independently, taking into account the requirements of the law and established banking rules develop standard forms of bank account agreements. On the terms that they carry out settlement and cash services. The client can accept the contract in its entirety, or if he is not satisfied with at least one of the proposed points, refuse to conclude the contract. The bank account agreement, by virtue of the requirements of Article 161 of the Civil Code of the Russian Federation, must be concluded in a simple written form.
For settlements, banks open settlement, budget and current accounts for their customers.
Settlement accounts
They are opened for legal entities of various forms of ownership that have an independent balance sheet and are engaged in entrepreneurial activity.
budget accounts
They are opened by organizations and institutions that receive funds from the republican and local budgets for their activities.
Current accounts
Organizations and institutions not engaged in entrepreneurial activities are opened, as well as current accounts in foreign currency.
They are opened to all legal entities to perform settlements on export-import operations.
Opening and closing customer accounts
To open a bank account, the following documents are required:
1. Application of the established form.
2. Notarized copies of constituent documents.
3. Help from tax authority, about delivery on the account.
4. Letter from the territorial body of the state of statistics with the assigned organization codes.
5. Card with samples of signatures and prints of the printing company.
6. Extract from the order on the appointment of the chief accountant.
To open an account for non-residents of the Russian Federation, extracts from a trading or banking register determining the legal status of a non-resident in accordance with the legislation of the country of its location. A responsible employee of a commercial bank checks the correctness of execution and completeness of the submission of documents and submits them to a lawyer to verify the legality and reliability of the submitted documents. The account is opened upon the presence of a client's application, a permissive inscription of the chairman of the board or his deputy and the chief accountant of a commercial bank. For opening and maintaining an account commercial Bank may charge a fee. Accounting documents are stored in the accounting department in a safe in ascending order of numbers. The card with sample signatures and a seal imprint is kept in a special file cabinet by the teller. The client is informed of the account number and the operator with whom the client will work. An open account and all details for each client are entered in the register of open accounts.
Required details log are:
1. Account number
2. Name and address of the client
3. Account opening date
The journal is a strictly accountable document, kept by the chief accountant in a safe, must be numbered, laced and sealed. About opening an account Chief Accountant makes marks on the original copy of the charter indicating the account number and certifies it with the official seal of the bank. The client is issued a certificate for tax office on opening a current account (individual, and legal, persons). Open accounts in commercial banks have 20 characters (characters). It includes: balance sheet account of the second order - 5 characters, currency code - 3 characters, security key - 1 character, branch number - 4 characters, serial number of the personal account (in order) - 7 characters. Closing of an account can be carried out by decision of the account holder, the owner of the property of the enterprise, the bank or Arbitration Court. At the initiative of the client, the bank account agreement can be terminated at any time without any conditions.
The bank may terminate the settlement agreement - cash service in the following cases, if it is provided for by the contract:
1. Failure to comply minimum size account balance.
2. Within a month from the date of notification of the bank's client about this.
3. If there is no operation on the account during the year.
The Bank closes the legal entity on the basis of a relevant court decision. Termination of contractual relations is carried out in two stages:
1. Termination of the contract
2. Account closing
Within seven days after the termination of the contract, the balance of funds available on the account must either be issued to the client or transferred to another account. The account can also be closed if the company has been declared bankrupt.
