Book: Accounting in budgetary institutions: Textbook / under general. ed. prof. G. T. Jog.

SECTION 3 ACCOUNTING FOR FINANCIAL AND SETTLEMENT OPERATIONS 3.1. Principles and forms of monetary payments

Basic terms and concepts:

non-cash payments, cash payments, memorial orders, payment orders, payment requests-orders, letters of credit, bills of exchange, collection orders (orders), instructions to the operational department, checks, cash transactions, cash book, cash limit, cash order, accountable persons, advances, business trip, advance report, foreign currency, exchange rate, foreign exchange transactions, exchange rate difference, monetary items, non-monetary items, debtors, creditors.

Monetary relations of budgetary institutions in the process of executing estimates of income and expenses are carried out both in cash and non-cash form (Fig. 3.1).

The areas of cash and non-cash payments are demarcated, although there is a close connection between cash and non-cash forms of payment.

Cash form calculations used for settlements with individuals for payments covering wages, scholarships, social benefits, payments on accountable amounts, special types of payments, compensation for losses caused, as well as settlements between institutions and with entrepreneurs for material assets and services rendered and work performed within the limits of available funds, both from funds received from bank cash desks and from cash proceeds. With regard to cash settlements between institutions and enterprises in accordance with Regulations on conducting cash transactions in national currency in Ukraine The maximum amount is set at UAH 3,000. The number of enterprises (entrepreneurs) with which payments are made during the day is unlimited.

Non-cash payment form provides for the transfer of funds from the accounts of payers to the accounts of recipients of funds, as well as the transfer by banks, on behalf of organizations and individuals, of funds deposited in cash at the bank's cash desk to the accounts of recipients of funds. The bank performs these calculations on the basis of settlement documents on paper or electronically.

Rice. 3.1. Calculation scheme for budgetary institutions

Non-cash payments should be considered as an integral system containing:

classification of calculations;

organization of settlements and regulation of legal and organizational relationships between managers of funds and bodies of the State Treasury of Ukraine and banking institutions;

forms of relevant documents;

Non-cash payments of budgetary institutions are carried out in accordance with the following principles:

mandatory storage of funds on registration or current accounts (with the exception of carryover balances at the cash desk);

opening accounts in banking institutions and in the State Treasury;

application of forms of non-cash payments in accordance with regulatory documents developed by the Methodological Department of the State Treasury of Ukraine;

debiting funds from the registration accounts of institutions by order of the institution;

urgency of payments;

making payments within the balances on the payer’s accounts.

Non-cash payments are carried out according to Instructions on non-cash payments in Ukraine, approved by the Resolution of the NBU Board of March 29, 2001 No. 135 according to the following forms of payment documents: memorial orders, money orders, payment requests-orders, paychecks, letters of credit, bills, collection orders.

The use of bank payment cards, letters of credit and bills of exchange as payment documents is regulated by separate regulations of the National Bank of Ukraine.

Thus, the conditions and procedure for making payments under letters of credit are provided for in the agreement between the beneficiary and the applicant of the letter of credit and are regulated by the Uniform Rules.

Letter of Credit - this is a form of payment according to which the issuing bank, on behalf of its client, is obliged to make a payment to a third party for goods (work, services) supplied or to authorize a third party to make a payment.

This form of payment provides for the participation of:

the applicant for a letter of credit of the payer, who applies to the bank that services him to open a letter of credit;

issuing bank - the payer bank that opens a letter of credit to its client;

the nominated bank making payment under the letter of credit;

beneficiary - a legal entity in whose favor the letter of credit is established.

In essence, this form of non-cash payments is one of
types of contracts, since during the execution of relevant operations all interested parties deal only with documents, and not with goods, services or other types of fulfillment of obligations.

The following types of letters of credit are distinguished:

covered - when the payer's funds are reserved in advance in full in a separate account with the issuing bank or the executing bank;

uncovered - payment for which, in the event of a temporary lack of funds in the payer's account, is guaranteed by the issuing bank at the expense of a bank loan, giving the executing bank the right to write off payments in favor of the supplier-recipient of funds from its correspondent account;

revocable is a letter of credit that can be changed or canceled by the issuing bank at the request of the buyer without prior agreement with the supplier;

irrevocable - a letter of credit that cannot be replaced or canceled without the consent of the supplier in whose favor the letter of credit was opened.

The mechanism for exchanging information during settlements with letters of credit is illustrated in Fig. 3.2, where the following notations are used:

1 - conclusion of an agreement;

2 - submission of the agreement to the paying bank in 2 copies;

3 - opening a balance account based on the 1st copy of the agreement;

4 - return of the 2nd copy of the agreement;

5 - message about opening a letter of credit;

6 - opening a balance account based on the specified notification;

7 - notification to the recipient about the opening of a letter of credit;

8 - shipment of goods;

9 - representation of two registers;

10 - checking registers;

11 - transfer of all documents to the payer’s bank;

12 - verification of documents in accordance with the requirements of the letter of credit;

13 - debiting funds from the client’s account;

14 - debiting funds from an off-balance account;

15 - return of the 2nd copy and documents to the payer;

16 - credit notice;

17 - crediting of funds to the client’s account.

Rice. 3.2. Letter of credit form of payment (uncovered letter of credit)

Memorial warrants are used to process intra-bank transactions, operations to write off funds from the payer’s account, carry out contractual debits from the client’s account on the basis of his written order or the order of the creditor to write off funds from the payer’s account.

Payment checks are used in non-cash payments by enterprises and individuals in order to reduce cash payments for goods received (work performed, services rendered). Such checks are intended only for non-cash transfers from the drawer's account to the payee's account and cannot be paid in cash (individuals can exchange a settlement check for cash or receive change from the amount of the settlement check, but not more than 20% of the check amount).

To ensure guaranteed payment of settlement checks, check drawers reserve funds in the bank on a separate analytical account “Settlements by checks”.

The validity period of a checkbook is one year, a settlement check, which is issued to an individual for a one-time payment, is 3 months.

A checkbook can be issued for settlements with a specific supplier or with different suppliers.

A check from the checkbook is issued at the time of payment and is presented upon receipt of goods, work performed and services rendered. When writing a check, the drawer must copy the balance of the limit from the counterfoil of the previous check onto the counterfoil of the new one and mark the new balance of the limit. At the same time, he must comply with all filling rules.

Pay checks and checkbooks are strict accounting forms. Manufactured to order by a commercial bank according to a model approved by the National Bank of Ukraine, bound
in checkbooks of 10, 20, 25 pages, and for settlements, they are carried out by individuals to carry out one-time transactions, are prepared as separate forms.

The institution chooses the forms of settlement documents for carrying out settlement transactions independently, determining its choice when concluding service agreements. Taking into account the technical capabilities of the institution and the servicing bank, documents can be submitted there both on paper and in electronic versions using the Client-Bank software and hardware complex.

The procedure for making non-cash and cash payments to budgetary institutions in the case of financing through the State Treasury has its own characteristics, which arise from the fact that the function of a servicing bank is performed by the latter. Currently, the State Treasury of Ukraine has every opportunity to independently, without involving the banking system, service budget funds, except for cash transactions. To ensure cash circulation in the budgetary sector, the State Treasury, through the accounts of the 257th group of the Chart of Accounts of commercial banks of Ukraine, opened in the name of its bodies, attracts commercial banks. The conditions for servicing these accounts are determined on a contractual basis.

According to Article 48 of the Budget Code of Ukraine, the treasury form of servicing the State Budget of Ukraine is used, which provides for the implementation by the State Treasurer of
stvom of Ukraine:

1) operations with state budget funds;

2) settlement and cash services for managers of budget funds.

Starting from 2001, all funds from budgetary institutions acquire the status of funds from the State Budget of Ukraine (including the own revenues of budgetary institutions and organizations). Legal and organizational relationships that arise during the implementation of expenses of administrators and recipients of budget funds from registration and special registration accounts are regulated by the bodies of the State Treasury of Ukraine in accordance with The procedure for implementing the state budget for expenditures, approved by orders of the State Civil Code of Ukraine dated January 22, 2001 No. 3 and dated August 10, 2001 No. 140, which regulates the process of carrying out state budget expenditures in national currency by conducting cash payments.

The treasury system for executing the state budget provides for the accumulation of all funds from the state budget in accounts that are opened with the State Treasury.

The State Treasury bodies carry out expenses and pay expenses if there is data on the territorial location of the network of institutions, enterprises and organizations in the relevant territory and on the basis of approved estimates of income and expenses, as well as appropriation plans.

According to the tasks assigned to it, the State Treasury controls the targeted direction of funds at the payment stage on the basis of supporting documents provided by the managers of budget funds.

Payment of accounts of administrators of budget funds and disbursement of cash are carried out only if the State Treasury bodies have their obligations and/or financial obligations and balances in the accounts of administrators in their records.. The mechanism for using budget funds and accounting for obligations was approved by Orders of the State Treasury of Ukraine dated October 19, 2000 No. 103 with amendments and additions dated January 31, 2002 No. 16 and dated October 12, 2001 No. 180 “On the Procedure for accounting for the obligations of budget fund managers in the State Treasury bodies”.

The basis for expenses of fund managers are money orders. They are used for settlements for material assets actually received (work performed, services rendered) in the order of advance payment in order to complete settlements under acts of preliminary reconciliation of mutual debts, transfer of budget funds to subordinate institutions, transfer of amounts that belong to individuals (salaries, scholarships, pensions and other cash income) to their accounts opened in banking institutions.

The procedure for settlements by payment orders through the State Treasury is illustrated in Fig. 3.3, where the following notations are used:

1 - the supplier ships products (performs work, services);

2 - the supplier issues an invoice for products (work, services);

3 - a budgetary institution submits payment orders according to the register to the State Treasury;

4 - the State Treasury body submits payment orders to the authorized bank;

5 - the authorized bank debits funds from the treasury account;

6 - the authorized bank sends extracts from the treasury account with attached payment orders to the State Treasury;

7 - the State Treasury body writes off funds from registration accounts;

8 - the State Treasury body sends extracts from registration accounts with attached payment orders to the budgetary institution;

9 - an authorized bank institution transmits by electronic means or sends a payment order for the appropriate amount to the supplier’s bank;

10 - the supplier’s bank credits funds to the recipient’s account;

11 - the supplier’s bank sends an account statement to the supplier (recipient) of funds.

Rice. 3.3. Settlements by payment orders
through the State Treasury

Payment order - this is a written order from the fund manager to transfer the appropriate amount from the registration account to the account of the recipient of the funds.

Payment orders prepared by account holders are confirmed by documents that indicate the intended direction of funds (invoices, invoices, invoices, waybills, labor agreements, work contracts, reports on the results of procurement procedures for goods and services for public funds ). Regarding certain expenses of the Ministry of Defense of Ukraine and other executive authorities that constitute state secrets (the list of such expenses is agreed with the State Treasury of Ukraine and the relevant executive authorities), regardless of the amount of the one-time payment, supporting documents are not submitted.

The procedure for processing and submitting payment orders to the State Treasury authorities is regulated by the requirements regarding the accounting of obligations, according to which the manager of funds as a consumer must pay what is due to the contractor, subject to the implementation of these obligations.

Payment orders are submitted to the State Treasury authorities in two copies in the form established by the National Bank of Ukraine (Table 3.1).

Table 3.1

							Received by bank "__" ____________ 200__
PAYER STATE TREASURY DEPARTMENT IN KIEV
EDRPOU code
Payer's bank			Bank code					DEBIT account No.
UDC in Kyiv
Recipient KIEVENERGO (AGREEMENT 340814)
EDRPOU code
Payer's bank			Bank code					CREDIT account No.
AB Energobank of Kyiv
Amount in words Five thousand one hundred hryvnia 00 kopecks.
Purpose of payment
For KPI 22116000381 Payment for heat energy until 05.2002 in accordance with the agreement
340814 dated 04/20/99 KEKR 1161.
Amount = 4249.98
Signature______________		Conducted by the bank
		"__" _____________ 200__
		Bank signature

The date of the payment order must correspond to the date of its actual submission or the date of the next day if the documents were received after the transaction. The validity period of the payment order is set within 10 calendar days from the date of its issue; the day the payment order is filled out is not taken into account.

Payment orders are checked regarding the correctness of filling in the details and the purpose of the payment. This is the information:

document's name;

document number, day, month, year of preparation;

name and code (number) of the payer and recipient organization, debit and credit account numbers;

name of the bank institution, body of the State Treasury of Ukraine (recipient and payer of funds) and code number and payment amount (in numbers and words);

name (type) of goods, works, services for which payment is made, number and date of the document on the basis of which payment is made (agreement, invoice, shipping document), number and date;

codes of budget classification of income and expenses - in case of expenditures from the budget, transfer of funds to the budget or redistribution of budget funds.

Payment orders are submitted to the State Treasury authorities simultaneously in paper and electronic forms. State Treasury authorities provide extracts on completed transactions based on the results of the previous operating day.

This form of non-cash payments as demand-order applied through the State Treasury in the event of forced write-off (collection) of funds from registration or special registration accounts of administrators, recipients and accounts of other clients only in cases established by the laws of Ukraine and court decisions.

The procedure for forced write-off of funds from the accounts of institutions and organizations opened in the State Treasury bodies was approved by Order of the Civil Code of Ukraine dated October 5, 2001 No. 175. Forced write-off (collection) of funds from accounts opened in the name of State Treasury bodies in the institutions of the National Bank of Ukraine and commercial banks, carried out in the manner determined by the Resolution of the Board of the National Bank of Ukraine dated December 27, 1999 No. 621 “On approval of the Instructions on interbank settlements in Ukraine” And Instructions on non-cash payments in Ukraine in national currency dated March 29, 2001 No. 135.

Payment request - a settlement document containing a request from the creditor or (in the case of a contractual write-off) from the recipient to the bank serving the payer to transfer a certain amount of funds from the payer’s account to the recipient’s account without the consent of the payer.

The payment request and accompanying documents form a single whole. The order for forced collection is drawn up on a payment request form according to the rules for filling out the details of payment documents approved by the National Bank of Ukraine (Table 3.2).

In the line “Payer” the name of the debtor institution is indicated.

In the “Account No.” field - the number of the registration, special registration or account of another client.

In the line “Payer's Bank” - the name of the State Treasury body in which the registration, special registration account or account of another client is opened.

The line “Purpose of payment” contains information that the collector enters depending on the specific case of forced debiting of funds.

Table 3.2

Received by bank "__" ____________ 200__

PAYER Kyiv Institute of Endocrinology

02070884

Payer's bank

Bank code

DEBIT account No.

UDC in Kyiv

392150304103

19136,18

Recipient JSC "KYIVENERGO"

payee's bank

Bank code

CREDIT account No.

JSB "Energobank" Kyiv

Purpose of payment: Electricity under contract No. 420 dated 04/03/2001

V/sch. No. 874.

Payment for electricity based on meter readings for the second half of June 2002

15,946.82 UAH

Total to be paid:

19,136.18 UAH

Tariffs are calculated in accordance with NERC Resolution No. 1418 dated November 22, 1999.

Recipient's signature______________

DEBIT account No.

AMOUNT TO PAY

Amount to be paid in words

392150304103

19136,18

Nineteen thousand one hundred thirty-six UAH eighteen kopecks.

CREDIT account No.

26005359502

Signature______________

Conducted by the bank

"__" _____________ 200__

Bank signature

In case of forced write-off of funds on the basis of a writ of execution or in accordance with Article 8 of the Economic Procedural Code, the creditor submits to the State Treasury body the corresponding writ of execution on the basis of which the payment request is issued, a copy of the claim and the payer’s response to it.

The claimant submits the payment request and accompanying documents to the bank that serves him or the State Treasury authority where the debtor is serviced. After verification, the bank institution (State Treasury body) sends the request and the specified documents to the treasury body where the payer is served. The creditor's bank accepts payment requests within 10 calendar days from the date of their preparation, and the State Treasury authority that serves the debtor institution within 30 calendar days from the date of their preparation. If the payment request is received by the State Treasury directly from the claimant, its validity period should not exceed 10 days from the date of preparation.

Payment requests received by the treasury during operating hours are executed on the day of their receipt. In the absence of funds to fulfill payment requirements in the accounts of the manager, recipient of budget funds or other clients, the requirements of that very day are returned to the creditor without execution.

Documents received by the State Treasury are registered in the journal of registration of settlement documents regarding the forced write-off (collection) of funds, and payment requests are transferred to the executor by his signature in the specified journal for collection.

Forced write-off (collection) of funds from the general fund of the state budget is carried out by the State Treasury within the limits of allocations for the current year if there are funds in the corresponding registration accounts and accounts of other clients according to the corresponding budget classification codes. Forced write-off of funds is carried out using the same code of economic classification of budget expenses for which payment would have been made if payment
was not forced. Expenses associated with the settlement of a business dispute, sanctions for other expenses are charged under code 1139 “Payment for other services and other expenses.”

When a forced write-off (collection) of funds is carried out, administrators and recipients of budget funds must bring the records of obligations registered with the State Treasury into compliance with the transactions performed, making appropriate changes to the estimates of income and expenses.

One of the forms of cash settlements of budgetary institutions and organizations carried out through the bodies of the State Treasury is also bill form of payment , which provides for settlements between recipients of funds and payers with deferred payment and is regulated by Resolution of the Cabinet of Ministers of Ukraine dated June 27, 1996 No. 689, as amended from April 28, 2000 No. 731 “On approval of the procedure for using bills of exchange of the State Treasury”.

Treasury bill - one of the types of securities that is issued to cover state budget expenses.

Treasury bills are used:

to pay off accounts payable with the consent of the relevant creditors;

sales to legal entities that are residents in accordance with the legislation of Ukraine;

collateral for the purpose of securing obligations to residents in accordance with the legislation on collateral;

classifying the payment of taxes and fees as “obligatory payments”.

The drawer and payer of treasury bills is the Main Directorate of the State Treasury of Ukraine.

The basis for the execution and issuance of bills is the consolidated register of distribution of funds designated for the issuance of treasury bills, approved by the Main Directorate of the State Treasury, which is transferred to authorized agent banks and main managers of budget funds. The decision on the advisability of spending from the state budget using treasury bills is made by the Ministry of Finance of Ukraine. The main managers of budget funds, no later than five working days from the date of approval of the register of distribution of funds, inform subordinate institutions about the amount of funds for which treasury bills can be issued to them. To receive a treasury bill, authorized persons of budgetary institutions submit to the agent bank institutions an order registered with the relevant body of the State Treasury.

Treasury bills are redeemed by the State Treasury authorities within their validity periods:

transfer to the account of bearers of treasury bills of funds in the amount of the corresponding bill amounts;

by crediting the amount of the bill of exchange for payment by its holder of obligatory payments, the full amount goes to the state budget.

The Department of the State Treasury of Ukraine, as well as authorized agent banks, submit monthly reports on the repayment of treasury bills to the Main Department of the State Treasury of Ukraine.

A diagram of a simple bill of exchange is shown in Fig. 3.4, where the following notations are used:

1 - receipt of an approved consolidated register of distribution of funds allocated for the issuance of treasury bills;

2 - issuance of treasury bills by the manager of funds;

3 - endorsement of the bill;

4 - receipt of an approved consolidated register of bill holders who have submitted an application for redemption of treasury bills;

5 - repayment of treasury bills.

Rice. 3.4. Scheme of settlements with treasury bills

Active account No. is intended for accounting of treasury bills 34 “Short-term bills received”, which has two sub-accounts:

No. 341 “Bills received in national currency”;

No. 342 “Bills received in foreign currency.”

Repayment of accounts payable with treasury bills for services rendered and goods received by budgetary institutions is reflected in accounting by the entries discussed below.

1. Receipt of treasury bills - financing at their expense:

Debit of subaccount No. 341 “Short-term bills received.”

Credit to subaccount No. 701 “Allocations from the budget for institution expenses and other activities.”

2. Repayment of accounts payable for services rendered and goods received:

Debit of subaccount No. 364 “Settlements with other debtors”.

Credit to subaccount No. 341 “Short-term bills received.”

1.	Accounting in budgetary institutions: Textbook / edited. ed. prof. G. T. Jog.
2.	Introduction
3.	SECTION 1 BASICS OF BUILDING ACCOUNTING IN BUDGETARY INSTITUTIONS 1.1. The role of accounting in the management of budgetary institutions, its functions and tasks
4.	1.2. Balance sheet
5.	1.3. Chart of Accounts
6.	1.4. Accounting Forms
7.	1.5. Features of accounting organization
8.	Test assignments for section 1
9.	SECTION 2 ACCOUNTING OF INCOME AND EXPENSES 2.1. The system of fund managers (RK) and the tasks of accounting for their income and expenses
10.	2.2. Composition and classification of income and expenses 2.2.1. Income classification
11.	2.2.2. Classification of expenses
12.	2.3. The procedure for drawing up, reviewing and approving estimates of income and expenses
13.	2.4. Accounting for general fund income 2.4.1. The procedure for receiving allocations from the general budget fund
14.	2.4.2. Accounting for cash, internal settlements and general fund income
15.

INTRODUCTION

Commercial banks perform the functions necessary to support the activities of business entities. In Russia, there is currently a two-tier structure of the banking system, the first level includes the Central Bank with regional departments of the corresponding subjects of the Federation. The second level includes commercial banks and other credit institutions. Commercial banks carry out the following operations: settlement, deposit, credit, cash and others. To transfer funds from clients, banks establish correspondent relationships among themselves.

Russia's transition to a market economy is also changing the banking settlement system. Currently, a competitive environment has arisen in the field of banking services and a commercial bank must offer its client a range of banking services, while receiving income that allows them to provide the latest technologies and technical means for the provision of banking services.

All transactions related to the supply of material assets and the provision of services are completed by monetary settlements between the buyer and supplier. Such money circulation is regulated by law and is based on the following principles:

1) all enterprises, regardless of their legal form, are required to keep funds in a bank. Cash desks of enterprises can store cash within a limit and for a certain period established by the bank in agreement with the enterprise.

2) monetary payments between enterprises are carried out mainly by non-cash means.

3) payments are made by the bank in accordance with received payment documents.

4) clients have the right to independently choose a bank for settlement and cash services, as well as use the services of several banks.

In modern conditions, money is an integral attribute of economic life. Therefore, all transactions related to the supply of material assets and the provision of services are completed in cash settlements. Payments can take both cash and non-cash forms.

Non-cash payments form the basis of monetary payments between enterprises and organizations for various goods and services. Non-cash payments allow you to make payments in a short time. Thanks to automated accounting of cash flows, they can be easily controlled.

Defining a clear procedure for carrying out settlement transactions allows credit institutions and legal entities to choose such forms and payment routes that will most optimally ensure the receipt of funds (payments) to their final recipient.

With a normally functioning banking system, non-cash payments look more preferable. In this case, significant cost savings occur due to reduced distribution costs. For example, transferring money from one city to another by bank transfer is significantly cheaper than transporting cash.

Most modern banks list universalization of services and expansion of their client base among their strategic objectives. The dynamism of the market and increased competition pose the need for banks to diversify their business, search for new niches and constantly work towards expanding the range of services provided. In this regard, for many banks, the development of electronic services has become not just a new additional activity, but a strategic direction of activity. According to experts, the transition to an electronic way of doing business is one of the most significant trends in modern banking. Thus, the topic of non-cash payments is relevant not only for banking institutions, but also for all business entities; the widespread use of non-cash payments is facilitated by an extensive network of banks, as well as the state’s interest in their development, both for the above reason and for the purpose of studying and regulating macroeconomic processes. It can also be noted that at present, non-cash payments are increasingly invading the sphere of monetary relations of individuals. The transfer of income to bank accounts, the use of checks, and plastic cards for payments expands the dependence of individuals on banks, making banks the circulatory system of a market economy.

The purpose of the thesis is to study the features of the organization of various forms of non-cash payments in the Russian Federation, as well as to study the structure, features and prospects for the development of non-cash money circulation in the Russian Federation.

Study the history of non-cash payments;

Explore the essence and features of non-cash payments;

Study the principles of organizing non-cash payments;

Analyze the main forms of non-cash payments in the Russian Federation

Explore the features of legal regulation of non-cash payments;

To explore the features of the organization of non-cash payments in the Murmansk OSB No. 8627;

Conduct data analysis on non-cash payments in Murmansk OSB No. 8627;

Analyze the problems of the development of non-cash payments and ways to solve them;

Explore prospects for the development of non-cash payments;

In addition to the specified range of tasks, special attention is paid to the problems of transitioning the non-cash payment system to a qualitatively new stage - unification and automation, as this will reduce the gap between the Russian economy and developed countries.

To date, the development of the country's economy has had a positive impact on the development of the banking system, which in turn has affected the system of non-cash payments. Currently, new telecommunication technologies are being introduced, programs are being developed that make it possible to carry out transactions related to non-cash payments in a shorter time: crediting wages to clients' plastic cards, paying payment orders through the bank-client system, paying bills.

The object of the study is the system of non-cash payments in the Russian Federation.

The subject of the study is the organization and structure of non-cash payments based on data from the Murmansk branch No. 8627 of the North-Western branch of Sberbank OJSC.

One of the most reliable and stable modern Russian banks is the North-West Bank of Sberbank of Russia. For many years, the bank's branches have been operating effectively in six regions of the Russian Federation and in the city of St. Petersburg. Of all Russian banks, Northwestern Bank has the largest network of branches. Branches are located in the Leningrad, Kaliningrad, Murmansk, Novgorod, Pskov regions and the Republic of Karelia. The total number of bank branches is about a thousand. The city in which the largest number of bank branches is located is St. Petersburg.

According to the rating of The Banker magazine, North-West Bank of Sberbank of Russia ranks 66th among the 1000 largest banks in the world in terms of equity capital. According to the ranking of the Top 25 largest banks in the world by capitalization, compiled by the Financial Times newspaper, North-West Bank ranks 24th. And in 2008, the Association of Banks of the North-West awarded North-West Bank the title “Bank of the Year 2008”.

The network of branches of North-West Bank is dynamically expanding, offering customers an increasing number of services and becoming more accessible in every city in the north-western region. Preserving traditions and adapting to modern working conditions, the North-West Bank of Sberbank of Russia remains first among the best banks in Russia.

The methodological basis for writing the thesis was: Federal legislation, legal acts, scientific and educational manuals, data from the official website of Sberbank of Russia, presented in the list of references.

The thesis consists of three chapters: The first chapter is theoretical, it covers the history of the development of the non-cash payment system, reveals its essence and features. Also raised are issues related to the forms of non-cash payments (payment orders, collections, letters of credit, checks, bills, bank cards) and the principles of organizing non-cash payments.

The second analytical chapter presents data on the structure and composition of services of the Murmansk branch No. 8627 of the North-Western branch of OJSC CB Sberbank. An analysis of the bank’s resource and client base, an analysis of non-cash payments and payments through the “Client-Bank” system was also carried out.

The third chapter is project-based. It presents activities aimed at attracting customers for services in the area under consideration, and also touches on the topic of promising areas in the non-cash payment system.

1. NON-CASH PAYMENT SYSTEM

1.1. History of the development of the non-cash payment system.

With the improvement of payment and settlement relations, the relationship between cash and non-cash areas of money circulation also changed. Until the end of the 19th century. cash payments predominated. In modern conditions, the share of cash, especially in industrialized countries, is small; for example, in the USA it is about 10%.

Non-cash payments are one of the oldest payment mechanisms. Compared to advanced capitalist countries, non-cash payments between banks in Tsarist Russia were poorly developed: settlement departments did not exist in all cities, and where they existed, they did not cover all credit institutions. The first settlement department was organized at the St. Petersburg office of the State Bank in 1908; he repaid the mutual debts of commercial and other banks through their current accounts in the State Bank. In 1914, there were already settlement departments at 30 offices and large branches of the State Bank.

Calculations in the USSR were characterized by a planned organization and unity of implementation principles throughout the country. All monetary turnover of production associations (combines), enterprises and organizations were concentrated in the State Bank of the USSR, which:

Maintained accounts of all state production associations (combines) and cooperative enterprises, economic organizations and institutions, bodies of the financial and banking system, Soviet, party, trade union and other organizations;

Transferred funds from one account to another;

Organized and carried out mutual offsets of obligations between business organizations;

Carried out loan operations related to settlements;

Determined the most rational forms of non-cash payments;

Developed rules for making payments, mandatory for all enterprises, organizations and institutions; supervised the calculations and accounting discipline on the farm.

The settlements covered two areas of money circulation: cash and non-cash payments. Cash served mainly the movement of income and expenses of the population. Non-cash payments were used in relations between socialist enterprises, state and cooperative organizations.

The economic basis of non-cash payments in the USSR was public ownership of the means of production, planned economic management, the monopoly of banking and the concentration of payment turnover of state, cooperative enterprises, budgetary and public organizations in a single bank.

During the transition to market relations, issues of clear organization of monetary payments acquire particular importance, since the monetary stage of the circulation of funds plays a huge role in the economic life of any subject of economic relations, regardless of the form of ownership.

Existed since the 30s. Until 1993, in our country, the system of non-cash payments was adapted to the cost-based management mechanism and corresponded to administrative-command methods of economic management. The existing system of non-cash payments was focused primarily on serving the interests of the supplier, which boiled down to the fulfillment of planned tasks for the production and supply of products.

The transition from an administrative-command system of economic management to market relations necessitated the creation of a new payment system based on a two-tier banking system. It required the division and isolation of monetary resources of various economic market entities, the formation of independent commercial banks, and the introduction of correspondent relations between them and the states - the former republics of the USSR.

Since the beginning of the 90s, Russia has been transitioning to a payment system generally accepted in world practice. It covers settlements between enterprises and organizations (in the non-financial sector of the economy), between banks and other financial institutions (in the financial sector). Almost all types of economic relations in society are embodied in monetary settlements and payments carried out primarily by banks.

Qualitative changes in the organizational forms of cash settlements occurred due to an increase in the economic activity of all market entities and an expansion in the number and volume of transactions. A huge number of new commercial structures have emerged, which has affected the sharp increase in document flow associated with servicing the payment system as a whole. The restructuring of the payment system required a change in the principles of organizing non-cash payments, the use of new forms and methods of making payments.

A new system of non-cash payments in Russia began to take shape in parallel with the formation of a two-tier banking system, which in turn is the main link in conducting settlement operations. This combination of circumstances undoubtedly gives special urgency to the problem, as if increasing the scale of all the most significant aspects.

An important aspect was the analysis of the practical activities of commercial banks during the transition to the market and the formation of a new banking system in Russia. We can distinguish several stages in the history of their formation from the point of view of the sphere of capital application. Initially, foreign exchange operations were attractive from the point of view of placing raised funds for banks, then operations in the market of interbank loans and government securities. Crisis phenomena constantly became a turning point in the activities of commercial banks, which each time were forced to look for new profitable investment instruments. The events of August 1998 most clearly revealed all the contradictions in the development of the Russian economy, causing the most significant damage to the country's banking system over the past 10 years. However, negative phenomena allow us to draw conclusions that can positively influence the further development of both the banking system and the state economy as a whole. One of these conclusions after the August 1998 crisis was that the small banks whose activities were conservative in nature, that is, those banks whose majority of their operations involved settlements, dealt with their problems most painlessly.

1.2. The essence and features of non-cash payments.

Non-cash payments are monetary payments made through entries in bank accounts, when amounts of money are debited from the payer's account and credited to the recipient's account. Non-cash payments are organized according to a specific system, which is understood as a set of principles for organizing non-cash payments, the requirements for their organization, determined by specific business conditions, as well as forms and methods of payments and related document flow.

Features of non-cash payments are as follows:

In cash payments, the payer and the recipient take part, transferring cash. In non-cash payments there are three participants: the payer, the recipient and the bank where such payments are made

In the form of a record of the accounts of the payer and the recipient;

Participants in non-cash payments have a credit relationship with the bank. These relationships are manifested in the amounts of balances on the accounts of participants in such settlements. There are no such credit relations in cash circulation;

Movements (transfers) of money belonging to one participant in the settlements in favor of another are made through entries in their accounts, as a result of which the credit relations of the bank with the participants in such transactions change. In other words, here a credit transaction is carried out using money. Thus, the circulation of cash is replaced by a credit operation.

Non-cash payments mainly serve the sphere of economic relations of enterprises and their relationship with the financial and credit system. Thus, their essence is that economic bodies make payments to each other for inventory and services rendered, as well as for financial obligations by transferring the amounts due from the payer’s account to the recipient’s account or offsetting mutual debt.

The importance of non-cash payments is great because:

Non-cash payments contribute to the concentration of monetary resources in banks;

Temporarily free funds of enterprises stored in banks are one of the sources of lending;

Non-cash payments contribute to the normal circulation of funds in the national economy;

A clear distinction between non-cash and cash money turnover creates conditions that facilitate the planning of money circulation and non-cash money turnover.

Expanding the scope of non-cash circulation makes it possible to more accurately determine the size of the issue and withdrawal of cash from circulation.

On the one hand, the development of non-cash payments leads to a reduction in the need for cash and savings in distribution costs. The larger the payment, the more pronounced these benefits are. However, if the payment amount is insignificant, then cash payment is more economical. It is quite difficult to establish exactly the line where the advantages of cash payment turn into its disadvantages.

On the other hand, non-cash payments can replace banknote circulation. Non-cash payments are of particular importance when trying to stabilize a currency, as they facilitate the transition from “falling” money to gold circulation (or to a currency backed by gold). The impact of non-cash payments on the purchasing power of money within the country is equally significant. When non-cash payments gain public acceptance (for example, a developed check system), then excessively forcing them, like excessively issuing banknotes, can have an inflationary effect. Therefore, the development of non-cash circulation should be subject to the same regulation as the issue of banknotes.

Thus, we can say that non-cash payments are a set of non-cash monetary transactions in the process of selling goods and services, distribution and redistribution of national income. Their purpose is to repay monetary and credit obligations of legal entities and individuals based on the functioning of money as a non-cash means of payment.

1.3. Principles of organizing non-cash payments.

Cashless payments are organized on the basis of certain principles. The principles of organizing settlements are the fundamental principles of their implementation. Compliance with the principles together allows us to ensure that calculations meet the requirements: timeliness, reliability, efficiency.

The principle of the legal regime for settlements and payments due to the role of the payment system as a basic element of any modern society. The main legislative sources for regulating payments include: Civil Code of the Russian Federation, Federal Law “On the Central Bank of the Russian Federation” dated April 26, 1995, Federal Law “On Banks and Banking Activities” dated February 3, 1996, Federal Law “On Bills of Exchange and Promissory Note” dated March 11, 1997, etc. Particularly noteworthy is the role of the Civil Code of the Russian Federation, part two, which came into force on March 1, 1996. Chapters 45 and 46 of this part streamline many issues of organizing non-cash payments in relation to market conditions of the economy: the validity of the contract and secrecy bank account, the order of debiting funds from the account, forms of payment and methods of payment, responsibility of the participants in the settlement.

The main regulatory body of the payment system is the Central Bank of the Russian Federation. According to the above law, among its three main tasks set out at the beginning of the law, it includes ensuring the effective and uninterrupted functioning of the settlement system. The Bank of Russia is entrusted with: establishing rules, deadlines and standards for making settlements and documents used in this case; coordination, regulation and licensing of the organization of settlement systems.

The procedure for non-cash payments in the national economy is defined in the Regulations on non-cash payments in the Russian Federation dated July 9, 1992 No. 14 with subsequent amendments and additions. According to this provision, the organization of non-cash payments in the Russian Federation is based on the following rules:

1. Given the variety of forms of ownership and activity of enterprises in the conditions of development of commodity-money relations, enterprises retain the right to freely choose forms of payment and secure them in contracts. Restriction of freedom of choice on the part of a commercial bank is not allowed.

2. Funds from enterprise accounts are written off by order of the account owner.

3. All payments from enterprise accounts are made in order of priority, determined by the head of the enterprise, unless otherwise provided by law.

The principle of making payments on bank accounts. The presence of the latter by both the recipient and the payer is a necessary prerequisite for settlements. Enterprises, organizations, institutions, regardless of their organizational and legal form, are required to store funds in bank institutions on settlement, current, and budget accounts. They make payments for material assets, services and financial and banking obligations.

Money is transferred from account to account by the bank according to payment documents received from economic authorities. The bank credits the amounts received to these accounts, carries out orders from enterprises to transfer and withdraw them from the accounts and carries out other banking operations that are provided for by banking rules and agreements on the use of one or another form of non-cash payments.

Principle of security of payment assumes that the payer has funds, that is, payments are made at the expense of the payers’ own funds or bank loans. To do this, all payers (enterprises, banks, etc.) must plan receipts, write-offs of funds from accounts, and prudently find missing resources.

The principle of periodic order of payments. The order of payments can be:

Chronological – claims are satisfied in the sequence in which payment documents are received by the bank, regardless of the purpose of the payment;

Target – the most important payments are made first.

The principle of consent (acceptance) of the payer. This principle is implemented by using: either an appropriate payment instrument (check, promissory note, payment order), indicating the owner’s order to write off funds; or special acceptance of documents issued by recipients of funds (payment requests, orders, bills of exchange).

At the same time, the legislation provides for cases of indisputable (without the consent of payers) write-off of funds: arrears on taxes and other obligatory payments - on the basis of writs of execution issued by the courts, some fines by order of creditors, etc., as well as direct write-off for heat and electrical energy, utilities and other services.

The principle of urgency of payment. Payments are made strictly within the terms stipulated in the contracts, in the instructions of the Ministry of Finance, etc. Payment can be made:

Before the start of a trading operation (advance payment);

Immediately after completing a trading operation;

After a certain period of time after the completion of a trading operation;

On the terms of a commercial loan (without issuing a promissory note or with a written promissory note).

Banking institutions are required to credit (write off) the amounts due to the enterprise no later than the next business day after receiving the relevant document. For untimely (later than the next business day after receipt of the document) or incorrect debiting of funds from the owner’s account, as well as untimely or incorrect crediting by the bank of amounts due to the owner, the owner has the right to require the bank to pay a fine in his favor in the amount of 0.5% of the late credited (written off) amount. amounts for each day of delay.

The principle of control over operations. Control is divided into preliminary, current and subsequent. There are certain features in carrying out control by enterprises and banks. In particular, banks, acting as intermediaries between sellers and buyers, tax authorities, the population, the budget, and extra-budgetary bodies, monitor their compliance with established payment rules.

The principle of property liability under a contract. The essence of this principle is that violations of contractual obligations regarding settlements entail the application of civil liability in the form of compensation for losses, payment of a penalty (fine, penalty), as well as other measures of liability. Proper control allows you to prevent failure to fulfill obligations of both your own and your counterparties, and if they are not fulfilled by the latter, almost completely compensate for the losses caused and thereby mitigate the negative consequences.

The legal regulation of the process of collecting tax arrears has received further development: classification as priority payments; establishing a penalty for late payment; adoption of a procedure for the indisputable collection of arrears in payments to the budget in the form of an appeal for amounts due from its debtors, as well as the property of arrears, etc.

1.4. Non-cash payment forms

Non-cash payments include the following forms:

1. settlements by payment orders;

2. settlements under a letter of credit;

3. payments by checks;

4. settlements for collection;

5. payments using bank cards;

6. bill of exchange form of payment;

Forms of non-cash payments are used by clients of credit institutions, institutions and divisions of the Bank of Russia settlement network, as well as by the banks themselves.

Forms of non-cash payments are chosen by bank clients independently and are provided for in agreements concluded by them with their counterparties.

Within the framework of non-cash payment forms, payers and recipients of funds (collectors), as well as banks and correspondent banks servicing them, are considered as participants in settlements.

Banks do not interfere in the contractual relations of clients. Mutual claims regarding settlements between the payer and the recipient of funds, except those arising through the fault of banks, are resolved in the manner prescribed by law without the participation of banks. Banks carry out transactions on accounts based on settlement documents.

A payment document is a document drawn up on paper or, in certain cases, an electronic payment document:

An order from the payer (client or bank) to write off funds from his account and transfer them to the account of the recipient of the funds;

An order from the recipient of funds (collector) to write off funds from the payer’s account and transfer them to the account specified by the recipient of funds (collector).

Settlements by payment orders

Payment orders are an order of the account owner (payer) to the bank servicing him, documented by a payment document, to transfer a certain amount of money to the recipient's account opened in this or another bank. The payment order is executed by the bank within the period provided for by law, or in a shorter period if this is established by the bank account agreement.

Payment orders can be made:

a) transfer of funds for goods supplied, work performed, services rendered;

b) transfers of funds to budgets of all levels and to extra-budgetary funds;

c) transfer of funds for the purpose of returning/placing credits (loans)/deposits and paying interest on them;

d) transfers on the orders of individuals or in favor of individuals (including without opening an account);

e) transfer of funds for other purposes provided for by law or agreement.

In accordance with the terms of the main agreement, payment orders can be used for advance payment of goods, work, services or for making periodic payments.

These settlements include, in particular, settlements on the orders of individuals carried out by credit institutions. Such settlement transactions are regulated by an agreement concluded between a credit institution and a client - an individual when the latter presents a settlement document for the transfer of funds on the terms offered by the credit institution, including the obligations and responsibilities of the parties, as well as payment for settlement services.

The form of the payment document, intended for filling out by individuals, is developed by credit institutions independently with the condition that it must contain all the details necessary for the transfer of funds, on the basis of which the credit institution fills out the payment order.

Letter of Credit

A letter of credit is a conditional monetary obligation accepted by a bank (hereinafter referred to as the issuing bank) on behalf of the payer to make payments in favor of the recipient of funds upon presentation by the latter of documents that comply with the terms of the letter of credit, or to authorize another bank (hereinafter referred to as the executing bank) to make such payments.

Banks can open the following types of letters of credit:

Covered (escrowed) and uncovered (guaranteed);

Revocable and irrevocable (can be confirmed).

When opening a covered (deposited) letter of credit, the issuing bank transfers, at the expense of the payer’s funds or the loan provided to him, the amount of the letter of credit (coverage) at the disposal of the executing bank for the entire validity period of the letter of credit. When opening an uncovered (guaranteed) letter of credit, the issuing bank grants the executing bank the right to write off funds from the correspondent account maintained by it within the amount of the letter of credit. The procedure for writing off funds from the correspondent account of the issuing bank under a guaranteed letter of credit is determined by agreement between the banks.

A revocable letter of credit is a letter of credit that can be amended or canceled by the issuing bank on the basis of a written order from the payer without prior agreement with the recipient of funds and without any obligations of the issuing bank to the recipient of funds after the letter of credit is revoked. An irrevocable letter of credit is a letter of credit that can only be canceled with the consent of the recipient of the funds. At the request of the issuing bank, the nominated bank may confirm an irrevocable letter of credit (confirmed letter of credit). The procedure for providing confirmation under an irrevocable confirmed letter of credit is determined by agreement between the banks.

Checks

A check is a security containing an unconditional order from the drawer to the bank to pay the amount specified in it to the check holder. The drawer is a person (legal or individual) who has funds in the bank, which he has the right to dispose of by issuing checks, the check holder is the person (legal or individual) in whose favor the check was issued, the payer is the bank in which the drawer’s funds are located.

The procedure and conditions for the use of checks in payment transactions are regulated by the Civil Code of the Russian Federation, and in the part not regulated by it, by other laws and banking rules established in accordance with them.

Payments for collection

Collection settlements are a banking operation through which the bank (hereinafter referred to as the issuing bank), on behalf and at the expense of the client, on the basis of settlement documents, carries out actions to receive payment from the payer. To carry out collection settlements, the issuing bank has the right to attract other banks (hereinafter referred to as the executing bank).

Settlements for collection are carried out on the basis of payment requests, payment of which can be made by order of the payer (with acceptance) or without his order (in an unaccepted manner), and collection orders, payment of which is made without the order of the payer (in an indisputable manner).

A payment request is a settlement document containing a demand from the creditor (recipient of funds) under the main agreement to the debtor (payer) to pay a certain amount of money through the bank.

Payment requirements are applied when making payments for goods supplied, work performed, services rendered, as well as in other cases provided for by the main agreement.

Settlements through payment requests can be carried out with prior acceptance and without the payer’s acceptance.

Without the payer's acceptance, settlements with payment requests are carried out in the following cases:

1) established by law;

2) provided for by the parties to the main agreement, subject to the provision of the bank servicing the payer with the right to write off funds from the payer’s account without his order.

The period for accepting payment requests is determined by the parties to the main agreement. In this case, the period for acceptance must be at least three working days.

The absence of a condition on direct debiting of funds in a bank account agreement or an additional agreement to a bank account agreement, as well as the absence of information about the creditor (recipient of funds) and other above information is grounds for the bank to refuse to pay a payment request without acceptance. This payment request is paid in accordance with the preliminary acceptance procedure with a period for acceptance of three working days.

A collection order is a settlement document on the basis of which funds are written off from payers' accounts in an indisputable manner.

Collection orders are applied:

1) in cases where an indisputable procedure for the collection of funds is established by law, including for the collection of funds by bodies performing control functions;

2) for collection under enforcement documents;

3) in cases provided for by the parties to the main agreement, subject to the provision of the bank servicing the payer with the right to write off funds from the payer’s account without his order.

Bank cards

One of the directions for reducing cash turnover and speeding up settlements is the development of payment systems using bank cards. In this regard, the creation of a regulatory framework regulating the issuance and acquiring of bank cards by credit institutions, payment rules and the procedure for accounting for transactions performed using bank cards, as well as establishing the procedure for the issuance of prepaid financial products by credit institutions and the distribution of payment cards and prepaid financial products of other issuers.

Bill of exchange form of payment

Non-cash payments using the bill of exchange form of payment are settlements between the supplier and the payer for goods or services with a deferred payment (commercial loan) on the basis of a special document - a bill of exchange.

The following operations can be performed with bills:

· acceptance for registration;

· Acceptance as collateral under loan agreements;

· acceptance of repayment of overdue debt under loan agreements.

This is a convenient form of payments between individuals and legal entities, as well as between enterprises

2. ANALYSIS OF THE PROVISION OF NON-CASH PAYMENTS FOR LEGAL ENTITIES IN MURMANSK OSB No. 8627

2.1. OSB service structure No. 8627

Sberbank of Russia provides professional support and provides advice to its clients on issues of foreign economic activity. The largest branch network in Russia allows the Bank to always be geographically close to the Client.

A unique proprietary settlement system covering the entire country and a wide network of correspondent banks abroad make it possible to carry out significant volumes of payments both within the Russian Federation and abroad in a minimum time.

Cooperation with the Bank provides the opportunity to provide settlement and cash services to multi-branch and holding companies throughout the Russian Federation on uniform terms.

The range of services, terms of customer service and the amount of fees for services provided are important parameters influencing the choice of a bank by customers. The main condition for expanding the bank's client base is the development of the entire range of banking products and services provided to legal entities.

Currently, Murmansk OSB No. 8627 provides the following types of services for legal entities:

1). Settlement service

Opening and servicing accounts in rubles and foreign currency;

All types of payments;

Electronic payments through the Sberbank settlement system;

Automated data transfer system “Client - Sberbank”;

2). Corporate bank cards (ruble and international);

3). Cash services in rubles and foreign currency;

Acceptance and issuance of cash;

Acceptance of payments from the public in favor of legal entities;

Placing funds in rubles and foreign currencies;

Collection. Delivery of money and valuables;

Transfer of wages to deposits and plastic cards;

Providing various types of loans;

Conducting transactions with securities (bills of exchange, certificates of deposit, purchase and sale of OGSZ, ORVVZ). Brokerage operations, depository services.

Storage of documents and valuables in individual safes;

Carrying out currency transactions;

Conducting operations with precious metals;

Concluding agreements with the Non-State Pension Fund of Sberbank of Russia for additional pension provision;

Consulting services.

Let us dwell in more detail on the services provided by the department of settlement and cash services for legal entities.

The department for work with legal entities is an independent structural unit of a bank branch, headed by the head of the department and subordinate to the manager.

The department carries out settlement and cash transactions on behalf of clients, provided for by current legislation and regulatory documents governing this type of relationship between the bank and clients. The work of the department is based on a local balance, which is annually transferred to the accounting and reporting department of the department.

The department was created for comprehensive settlement and cash services for legal entities and provides all types of such services. The department opens and closes current accounts based on the written permission of the manager.

The main objectives of the department are:

1) creating favorable conditions for increasing permanent balances on clients’ current accounts;

2) providing overdraft loans to clients in order to obtain additional profit;

3) creation of an extensive “Bank-Client” system in order to increase the speed of processing payment documents and improve the conditions of customer service;

4) creation of an information base about clients and cash flows, which could be used by the branch management in the decision-making process and formation of the branch policy in the credit market;

5) attracting individuals for settlement and cash services.

Currently, the bank carries out all types of settlement operations related to opening and maintaining accounts, non-cash transfers to the account, including the use of electronic document management “Sberbank - Client”, acceptance and transfer of payments, cash services and delivery of valuables, as well as other services . Among the main ones are the following:

1.Opening bank accounts in rubles and foreign currency - The opening of accounts is carried out by the Bank as soon as possible. To assist the Client, a Bank employee can make copies of the Client’s documents required to open an account, as well as issue a card with sample signatures and seal impressions. With the help of corporate cards, non-cash payments are made on the territory of the Russian Federation. Transfers may be related to the main activity, travel and entertainment expenses. Control over the movement of funds on the card is carried out using statements and checks.

2. Carrying out settlements on behalf of clients in Russia and abroad- execution of the Client’s orders for the transfer of funds is carried out using the interbranch settlement system of Sberbank of Russia, which significantly affects the timing of the passage of funds, since participants in this settlement system are more than 1,600 branches of the Bank located throughout Russia, as well as through settlement system of the Bank of Russia and a widely developed network of correspondent relations of the Bank both in Russia and abroad.

When carrying out transactions on the account in case of insufficient own funds, it is possible to use the overdraft lending service.

Bank clients can receive all the necessary information about account transactions using the Client-Sberbank automated system in formats that allow the received data to be integrated into well-known accounting software products used in Russia (1C, Parus, Galaktika, SAP R3 and etc.). Extracts can also be downloaded in generally accepted international standards.

3. “Urgent payments of legal entity clients through the Sberbank of Russia system”- transfer of funds to the payee's account as soon as possible. The service provides priority processing of urgent payments at all stages of the payment through the settlement system of Sberbank of Russia, crediting the payment to the recipient's account within a period of 30 minutes to 3 hours 50 minutes (depending on the territorial remoteness of the recipient of funds) from the moment the payment document is submitted to the bank, as well as the possibility for the payer to receive Notification about the exact time of crediting of funds to the recipient’s account.

4. Technology for automated processing of settlement payment documents “BiPrint” - the “BiPrint” software and hardware complex, which is compatible with most accounting programs, allows you to automate the entry of payment documents into the Bank’s information system, eliminates operational errors and significantly reduces the time it takes to serve the Client in the operating room.

5.Consultations with Bank employees- when servicing in Sberbank of Russia, the Client has the opportunity to constantly use advice from Bank employees on:

The procedure for performing banking transactions in rubles and foreign currency;

Preparation of settlement and cash documents;

Servicing foreign economic contracts;

Compliance with cash discipline;

Possibility of using banking products of Sberbank of Russia, taking into account the specifics of its activities.

6.Settlement and cash services in the currency of the Russian Federation- the distinctive features of Sberbank of Russia from other commercial banks is the presence of its own settlement system that unites all territorial banks of Sberbank of Russia, within the framework of which electronic document flow is carried out. Sberbank of Russia's own settlement system allows clients to quickly transfer funds to any structural unit, as well as to all commercial banks in the regions of Russia. Calculations are made using a system of electronic payment documents.

The North-West Bank of Sberbank of Russia and its organizationally subordinate branches are participants in interregional electronic payments in the settlement system of the Central Bank of the Russian Federation (MEP). Thus, payments between commercial banks located in different regions of Russia are made through the MEP system in 1-2 days, provided that commercial banks are also participants in the MEP. The Bank provides Clients with three options for accepting payment documents and conducting transactions on them:

Receiving settlement documents and conducting transactions during the business day. Funds are debited from the account on the same day.

Accepting payment documents and conducting operations outside of operating hours. Funds are debited from the account on the day following the day the payment document is received by the Bank.

Accepting payment documents and conducting operations outside of operating hours. Funds are debited from the account on the same day. This service is provided at a separate rate and applies to payments to accounts in Sberbank of Russia branches. Funds are credited to the Client's account on the day the document is received by the Bank.

An extract from the personal account is provided on the next banking day after the account transaction is completed. The advantages of this type of service are:

Ensuring the efficiency of settlements carried out through Sberbank of Russia (due to a wide network of branches throughout Russia);

Differentiated approach to charging commissions;

Convenient location of service points (specialized structural units for servicing legal entities).

7. Settlement and cash services in foreign currency- North-West Bank of Sberbank of Russia opens and maintains foreign currency accounts of legal entities and entrepreneurs without forming a legal entity. Foreign currency accounts can be opened for legal entities – residents and non-residents. Customer payments are executed in accordance with current legislation within the limits of the account balance.

The following receipts can be credited in cash foreign currency to the foreign currency account of a legal entity:

The unused balance of cash foreign currency previously received by a legal entity from the relevant authorized bank to pay expenses associated with the departure and stay abroad of seconded employees, as well as to pay other expenses in cash foreign currency in cases permitted by the Bank of Russia;

Other amounts, in cases specifically permitted by the Bank of Russia.

Funds from a legal entity's foreign currency account may be ordered by the account owner:

Paid in the form of cash foreign currency to pay travel expenses or for other purposes with the permission of the Bank of Russia;

Transferred abroad in the accepted banking form for export-import transactions of the account holder;

Transferred to the accounts of foreign trade and other foreign economic organizations for subsequent transfer abroad in payment for imported goods (works, services);

Transferred to the accounts of customs, tax and other government organizations in payment of the relevant fees provided for by law;

Used to repay loans in foreign currency, bank commission; placed as a deposit for this client; sold on the domestic foreign exchange market; transferred to other accounts of the account holder in other authorized Banks.

8. Carrying out the functions of a currency control agent- the service is provided to participants in foreign economic activity - residents of the Russian Federation - legal entities and individual entrepreneurs who have a bank account (accounts) in foreign currency and the currency of the Russian Federation.

Bank as currency control agent

Draws up Transaction Passports for foreign trade contracts and credit agreements (loan agreements) in accordance with the requirements of regulatory documents of currency control authorities;

Monitors the validity of foreign exchange transactions carried out by bank clients in accordance with the provisions of foreign exchange legislation;

Conducts pre-contract work aimed at ensuring that bank clients comply with current legislation, including relevant industry legal norms, reducing the risk of counterparties not fulfilling their obligations under foreign trade contracts, as well as applying administrative and punitive sanctions to bank clients by state regulatory authorities;

Conducts thematic seminars for bank clients on the application of currency legislation of the Russian Federation;

Draws up currency control documents on the basis of documents justifying and confirming the conduct of currency transactions submitted by bank clients (this service is provided by agreement with the bank client).

The Bank provides the ability to provide currency control documents in electronic form using the Electronic Document Transfer System (EDS). The automated workplace "Client" SPED implements functions for generating, editing, printing and sending currency control documents to the Bank in a structured format.

The service is provided in branches of Sberbank of Russia OJSC, organizationally subordinate to North-West Bank, at the place where the account is maintained (current currency and/or settlement).

For performing the functions of a currency control agent, the Bank retains a commission in accordance with the tariffs of the North-West Bank of Sberbank of Russia.

9. Transfer of employee salaries to deposits- this allows you to reduce the company’s costs for security and cash collection.

Thus, Murmansk OSB No. 8627 offers a full range of banking products and services for legal entities.

In order to increase mass sales, the bank is constantly working to improve the quality, level of service and customer service culture. New banking products and services are being introduced to best meet client needs.

In my opinion, a drawback in Sberbank's tariff policy is the lack of flexible pricing. It is necessary to develop more flexible prices, the value of which will depend on the number of services. The more settlement and cash services the client chooses, the less the price he pays for them. This, on the one hand, will stimulate customer demand for a larger range of cash settlement services, and on the other hand, will increase the bank’s profitability.

Currently, in the conditions of fierce interbank competition, Sberbank strives to implement an integrated approach in working with clients. First of all, this is expressed in comprehensive customer service. This is possible thanks to the wide range of settlement and cash services available at Sberbank. Now, according to calculations by bank specialists, on average there are 3.7 services per client. The goal is to increase this indicator to 5 services per client. Comprehensive services will allow you to retain existing clients and prevent the transfer of actively working clients to other commercial banks in the city. In addition, a wide range of the bank’s latest and traditional services create excellent preconditions for attracting new clients. Thus, comprehensive customer service helps expand and strengthen the bank’s customer base.

2.2. Analysis of the formation of the bank's resource base.

The increase in the resource base of a commercial bank occurs through passive operations. In the context of the topic under consideration, passive operations should include operations related to payments and settlements of bank clients, since they are carried out, as a rule, through bank accounts, on the basis of which part of bank resources is formed. Also, the source of formation is the balances of funds in the accounts of legal entities. The structure, condition and dynamics of the resource base can be analyzed by considering some performance indicators of the department of settlement and cash services for legal entities and budgets.

Balances in the accounts of legal entities are the most profitable source of forming a resource base. This is due to the low interest rate paid on the use of funds. Sberbank charges 2% per annum on the balance in the accounts of legal entities. Interest accrues only in cases where the balance exceeds 100 thousand. rubles and more.

On the other hand, the bank spends its resources to service any client. Therefore, the bank needs to compare the income received from servicing the client and the resources expended, that is, monitor the efficiency of servicing the clientele.

To assess the effectiveness of forming the bank's resource base by attracting clients to cash settlement services, it is necessary to analyze the implementation of the plan by the cash register department. The analysis data is reflected in the table (Table 2.1.)

Table 2.1. Implementation of the plan by the RKO OSB department No. 8627 for 2008 -2009. (thousand roubles.)

From table 2.1. It can be seen that the cash and cash management department in 2008 and 2009 exceeded the plan for the formation of ruble resources. In 2008, balances on legal entities' accounts exceeded the planned volume by 38% and actually amounted to 87,929 thousand rubles. In 2009, actual account balances increased to 120,435 thousand rubles. In addition, the income received from cash register services over the past 2 years was higher than planned. In 2008, income amounted to 5,339 thousand rubles. , which is 27% higher than planned. In 2009, the amount of income increased to 6,016 thousand rubles, which is 9% higher than the plan. The profitability indicator is the most important qualitative indicator characterizing settlement and cash transactions from the point of view of profitability. Thus, we can conclude that over the past 2 years the Department has effectively implemented the plan. Positive dynamics are observed both in the formation of ruble resources and in the increase in income.

Income from cash settlement services for legal entities is determined based on approved bank tariffs and sales volume. The fact of receiving income indicates the validity of tariffs and the massive sales of cash management services. To identify in more detail the trend in the profitability of cash settlement services for legal entities, it is necessary to analyze the table (Table 2.2.), which presents data on the bank’s commission income received at the beginning of 2010.

Name	For January 2010		For February 2010		Deviation
Amount (rub.)	Share in OSB commission income	Amount (rub.)	Share in OSB commission income	Absolute (RUB)	Relative(%)
Opening current accounts	37114	3,01	46150	3,41	+9036	124
Closing current accounts	0	0,00	0	0,00	0	0
For certificates, copies of RKO	1220	0,10	5545	0,41	+4325	455
For checkbooks	1167	0,09	1292	0,10	+125	110,7
For conducting plat. charge	26123	2,12	23654	1,75	-2469	90,5
For cash settlement accounts monthly	108301	8,79	116871	8,63	+8570	107,9
For the “Client-Sberbank” system	3900	0,29	3950	0,30	+50	101
For opening a letter of credit	0	0,00	0	0,00	0	0,00
For receiving proceeds	1007	0,07	1288	0,1	+281	127,9
For cash withdrawal - total:	302640	24,57	315336	23,27	+12696	104,2
For salary On household expenses
For cash conversion 0.1% of the amount	1563	0,12	5597	0,45	+4034	358
Total for the RKO department:	741827	43,6	878867	46,3	+137040	118,7
Other commission:	885015	56,4	978870	53,7	+93855	110,6
Total commission:	1626842	100	1857757	100	+230895	114,2

Table2.2. Dynamics of data on the amounts of commission received under Murmansk OSB No. 8627

The table data shows that the actual value of the bank's total commission income in February 2010 was 1,857,757 rubles, which is 14.2% more than in January of the same year. Of the total amount of commission income, income from cash register services is 741,827 rubles. or 43.6% in January. In February, this figure is 878,857 rubles. or 46.3%. This means that more than 1/3 of all commission income comes from cash settlement services of legal entities. In the structure of commission payments, the largest income comes from cash issuance - 23.27%, as well as monthly account payments - 8.63%.

The efficiency of the cash settlement service can also be analyzed using the profitability indicator for a legal entity’s account. To do this, it is necessary to divide the amount of commission received from cash register services by the number of accounts. Currently, 2,453 legal entity accounts are opened in OSB No. 8627. Thus, the return on the account in January 2010 is: 741827/2453 = 343.2 rubles. In February 2010 it is: 878867 / 2453 = 358.3 rubles. This calculation confirms the dynamics of growth in profitability from cash settlement services for legal entities.

2.3.Analysis of the bank’s client base

Strengthening the client base is an indispensable condition for the bank to maintain its market position. Constantly improving the quality of service is essential to retaining bank clients.

The first step to improving the customer experience is customer differentiation. In Murmansk OSB No. 8627, the management of the cash settlement service divides corporate clients into groups, depending on the amount of account balances, account turnover, as well as the volume of use of the bank's cash settlement services. In accordance with this, there are 3 categories of clients:

1) elite clients (large enterprises),

2) promising clients (medium-sized enterprises with great potential),

3) all other legal entities.

The category of elite clients represents the greatest value for the bank. This group includes large enterprises with significant financial capabilities. Therefore, the largest balances of funds are concentrated in the accounts of elite clients, and large payments are made on accounts. In addition, this category of clients uses a wide range of settlement and cash services. It is very profitable for the bank to cooperate with such clients. An important category are medium-sized, actively operating enterprises. This is a kind of bank reserve, from which a group of elite clients will subsequently be replenished. The last category of clients (individual entrepreneurs, small enterprises) is also important for the bank, since small businesses form the basis of the economy of Murmansk.

According to the organizational and legal form, Sberbank's clients are enterprises of various forms of ownership and sectors of the national economy, individual entrepreneurs, and financial institutions. In total, 3,263 legal entities and 16,052 entrepreneurs without forming a legal entity are registered in the region. Murmansk OSB No. 8627 serves 1,584 enterprises and organizations, which is 51.4% of the total number of legal entities registered in the region and 2% of the total number of entrepreneurs. Sberbank strives to establish long-term partnerships with each client.

The structural analysis of the clientele is presented in the table (Table 2.3).

Table 2.3. Structure of corporate clients of Murmansk OSB No. 8627

From the data in the table (Table 2.3.) it follows that the largest share in the structure of bank clients is occupied by commercial organizations. In 2009, their value was 68%, which is 3% more than in 2008. The second place in the structure is occupied by individual entrepreneurs, 23% in 2008 and 20% in 2009. Next come non-profit organizations, financial and budgetary organizations. Their structure as of 01/01/2010 did not change compared to 01/01/2009.

2.4. Analysis of non-cash payments

Sberbank has a significant competitive advantage to carry out settlement operations. A large-scale branch network, integrated into a unified settlement system, allows you to make payments to almost anywhere in Russia.

The development of our own settlement system, providing interregional settlements in real time, is the basis for expanding services for non-cash financial flows of corporate clients.

The growth rate of non-cash transfers was analyzed based on statistical data from OSB No. 8627 and is reflected in the table (Table 2.4)

Table 2.4. Growth rate of non-cash transfers by department for 2008 – 2009

Based on the data in Table 2.4, we can conclude that during 2009, Murmansk OSB No. 8627 made more than 500 million non-cash payments in rubles and foreign currency. This is 45.9% more than in 2008.

To serve clients oriented to the foreign market, the bank has a wide network of correspondent relations in foreign countries.

To carry out non-cash transactions, legal entities use various forms of non-cash payments:

1) payment orders;

2) checks;

3) letters of credit;

4) settlements for collection (payment requests, demands-orders, collection orders), as well as payments in other forms provided for by law.

The structure of non-cash payment forms used by clients of Murmansk OSB No. 8627 is reflected in the table (Table 2.5.). Enterprises can choose any of the established forms of payment based on their own interests. The bank has no right to interfere with the implementation of settlements in the forms provided for in the contract of counterparties. Payments are made only if the payers have their own funds in their accounts, unless otherwise agreed between the bank and the account owner. Marks and erasures in payment documents are not allowed.

Settlements between enterprises and organizations are carried out, as a rule, non-cash, in established forms, by transferring funds from the payer’s account to the recipient’s bank account.

The most common form of payment is payment orders (Appendix 1).

The client independently fills out payment orders and submits them to the bank operator who maintains his current account.

The first copy of the payment order, signed by persons authorized to dispose of the account and certified by a seal, is used to debit funds from the client’s account.

The second copy of the payment order, if:

a) the transferred amount is subject to crediting to an account in another bank - intended for the corresponding institution of another bank;

b) the beneficiary’s account is maintained at the same bank institution - used as a memorial order for crediting to this account;

c) the recipient’s account is maintained in another bank institution - it is attached to the register-order (form 167) or serves as the basis for crediting to an account opened at the institution (OPERU). In this case, the order must have the authorization signature of the chief accountant.

The third copy of the payment order is intended for the payee when extracting from his personal account.

The fourth copy of the payment order, certified by the bank's seal and the signature of the bank specialist in accepting the order, is returned to the client. On all copies of the payment order, the bank operator puts the date and his signature, and on the first copy (also on the second, when the order serves as a credit order); in addition, indicates the account balance after the transaction. The amount of the order is recorded in the personal account and transaction diary.

Table 2.5. Structure of non-cash payment forms of Murmansk OSB No. 8627

From table 2.5. It can be seen that more than half of all non-cash payments are made using payment orders. The second place in the structure is occupied by bank bills. Their share in calculations is more than 20%. Although by the beginning of 2010 there was a slight decrease in settlements using bills of exchange. Collection settlements are more than 18%. In 2008 – 2009 payments were not made using letters of credit. This form of payment is just gaining its place in the general mass of payments. The check form of payment is not used in OSB No. 8627. The share of settlements using corporate plastic cards at the beginning of 2010 increased by 4%.

2.5. Analysis of non-cash payments using the Sberbank-Client system.

Murmansk OSB No. 8627 offers its clients the opportunity to remotely manage their Bank account via the Internet and telephone. Remote service systems allow you to receive current information about the status of your account at any time convenient for you, as well as perform banking transactions on the account, without the need to visit the Bank’s office. The Bank's use of modern technologies allows maximum protection of the client from unauthorized access to the account or loss of information.

Automated remote service systems ensure confidentiality and reliable protection of information transmitted during electronic payments to corporate clients.

The Client – ​​Sberbank system requires special mention. The automated system “Client-Sberbank” is designed for the exchange of information electronically between the bank and its clients. The use of AS "Client-Sberbank" provides the client with:

Promptly obtaining information about the status and movement of funds in a bank account at any time.

Receiving interim account statements.

Carrying out account transactions without leaving the office, which saves time and reduces the company's overhead costs associated with paying courier and transportation costs.

Ability to manage your account from other regions.

Possibility of quickly adjusting the payment order if necessary.

Increasing the speed of payments from the generation of a payment document to the transfer of funds to the accounts of recipient organizations.

The ability for clients to work with the bank 24 hours a day.

Processing of payments received from the client is carried out within the bank’s operating time for accepting payments, in accordance with the Agreement concluded between the bank and the client.

Possibility of receiving an account statement for a certain period, since the bank maintains an archive of received electronic documents.

Transfer of any information relating to various areas of activity of the bank and the client. Conducting correspondence.

Possibility of exporting and importing documents from AS “Client-Sberbank” into other accounting programs.

The information security system used by the bank provides encryption, document integrity control, protection against unauthorized access to the account, as well as confirmation of the authorship and authenticity of electronic documents.

The following types of payment documents are accepted for execution using the automated “Client-Sberbank” system:

a) in Russian currency:

ruble payment orders;

payment requirements;

statements of refusal of acceptance;

b) in foreign currency:

currency payment orders;

orders to sell currency;

instructions for the purchase of currency;

instructions for the mandatory sale of currency on the MICEX.

Foreign exchange transactions are carried out in various types of currencies.

It is possible to work on customer loan accounts, including using overdraft lending. Additionally, directories are updated and supported:

1. Directory of exchange rates - contains official exchange rates of the Central Bank of the Russian Federation, discount prices of the Central Bank for precious metals.

2. Directory of BIC of banks - contains information about the names of banks, their address, correspondent account, code of a participant in the settlement system of Sberbank of Russia, participant in electronic settlements in the system of the Central Bank of the Russian Federation.

In Murmansk OSB No. 8627, the Client - Sberbank system appeared in 1996 and is currently actively used and developed. Data on work using the Client – ​​Sberbank system are presented in Table 2.6.

Table 2.6. Performance indicators for the Sberbank-Client system

The table shows that the actual number of contracts as of January 2009. was less than the planned indicator: 79 versus 91. As of January 2010. the situation is changing noticeably: the actual number of contracts exceeds the planned one - 112 against 91. In general, the number of debit payments is also increasing: 16,448 in 2009. versus 11,337 in 2008 At the same time, the number of debit payments through the Client-Sberbank system is also increasing: 5553 in 2009 and 3191 in 2008, although in percentage terms in 2009 indicators do not reach the planned levels. Actual indicators depend not only on the quality of advertising and the degree of awareness, but also on the tariff policy.

3. EVENTS TO IMPROVE NON-CASH PAYMENTS IN OSB No. 8627 WITH THE BACKGROUND OF RUSSIA.

The literature has expressed the position that non-cash payments are not a movement of funds, but a movement of monetary obligations. In this case, the volume of the client’s claims to the bank is reflected in his current (current) account. The correspondent accounts of banks reflect the amounts of claims against correspondent banks. The complexity and importance of settlement relationships necessitate the establishment of uniformity through regulation. This requires the development of a unified concept for standardization and certification of banking activities. Within the framework of this concept, as evidenced by international and domestic practice, there are five fairly autonomous areas.

The first is banking information technology. The Central Bank of the Russian Federation, the Committee under the President of the Russian Federation on Informatization Policy and the State Standard of the Russian Federation have prepared an agreement on the development of a system for standardizing information technologies in banking.

By the beginning of 2001 Fragments of a standardized profile have been developed that regulate the functional parts of automated banking systems, user interfaces, design tools and methods, software, and electronic banking message formats.

The second direction is a comprehensive system for protecting banking activities. The regulatory framework in the field of application of methods and means of protection is still insufficient.

The third direction is methodological support for banking operations. To carry out work in this direction, the State Standard of the Russian Federation has created a specialized Technical Committee.

The fourth direction of standardization of banking activities concerns the rules for conducting banking operations, settlements, accounting and reporting, financial transaction cards and corresponding storage media. Together with the Central Bank of the Russian Federation, the unification of banking documents is being carried out based on the formation of the “Unified System of Banking Documentation” class in the all-Russian classifier of management documentation. The Bank of Russia introduced it in 1998. twenty-digit Chart of Accounts for accounting in credit institutions of the Russian Federation, close to international standards.

The fifth direction is banking services. Gosstandart of Russia, together with the Bank of Russia, developed and adopted the subsection “Financial intermediation, except insurance and pensions” in the all-Russian classifier of types of economic activities, products and services, which at the beginning of 2001. included 134 banking services, of which 127 were commercial banks, 7 were from the Bank of Russia1.

At the beginning of 2008, Murmansk OSB No. 8627 conducted a customer survey on service issues. The survey was an express survey, during which 2% of the clientele of OSB No. 8627 was covered. Main objectives of the survey:

Identification of the actual picture of the state of cash settlement services and the attitude of clients towards the bank;

Improving the work of the bank in the interests of the client;

Improving the quality of service;

Introduction of modern, in-demand banking products and services into the practice of Sberbank and its branches

In an effort to increase the share of commission income on transactions with legal entities, the following activities are planned:

To standardize and unify the products offered, including a set of organizational, informational, financial and legal procedures;

To introduce new services and improve existing ones;

To increase sales volumes of banking products;

To strengthen the bank’s position in the market of services provided to enterprises and organizations, participants in foreign economic activity.

on the development of modern high-tech services, including through the Sberbank - Client system

About 80% of respondents do not rate their level of awareness of the products and services offered by Sberbank highly.

More than 90% of respondents believe that Sberbank employees are partly aware of the needs of legal entities, and partly not. Therefore, bank employees need to more intensively identify the needs of clients in the process of servicing them, as well as when meeting with enterprise managers.

The answers about the attitude towards Sberbank and other banks in the city were distributed interestingly. About 90% of all respondents do not use the services of other banks. About 10% use the services of other city banks constantly or from time to time. The main reasons why clients resort to the services of other banks are: inconvenient bank operating hours - 93% of surveyed clients, unfavorable interest rate policy - 7% of respondents. In general, 85% of respondents have confidence in Sberbank at the fourth level on a five-point scale, 10% at the fifth level, and 5% at the third level. The level of trust in other banks in the city is not high. Only 15% of surveyed enterprises trust other banks. These are the results of a survey of corporate clients.

To more fully study the needs of clients in the services offered, it is necessary to constantly monitor the movement of the client base, the dynamics of client balances with reference to various groups of accounts, the dynamics of open and closed accounts.

After identifying preferences and inclinations to consume certain banking products, it is important to deploy the banking infrastructure so that it meets the needs of clients to the maximum.

Of course, if a bank wants to occupy a leading position, then it must “lead the client along” by offering its own products for which demand has not yet formed. However, in this case there is a risk of “not guessing” and incurring financial costs.

Work to improve the emerging needs of clients should be carried out by the cash settlement department together with other divisions of the bank. In this case, it is necessary to take into account the banking experience of our country and global banking practice.

Within the framework of the Murmansk OSB No. 8627, a number of the following areas of development and activities can be identified, the implementation and implementation of which will have a positive impact on the work of the cash management department, and, consequently, on the volume of non-cash transfers, on the range of services provided to legal entities, i.e. on the organization of non-cash payments in general.

It is necessary to make some changes in working with legal entities. Due to the fact that there is an interest among clients of legal entities in individual service time, it is necessary to develop an individual schedule in which each client would have his own service time. Of course, such actions may lead to additional costs for the bank. Although, individual service will defuse queues, which will ultimately lead to improved customer service.

The next point that should be addressed is the bank's tariff policy. Sberbank's services are the most expensive in comparison with the services of other banks in the city, although they are certainly varied and competitive. But the high cost of these services can create a barrier to attracting legal entities and entrepreneurs. Therefore, the bank needs to develop a flexible tariff policy for all services related to non-cash payments. It is necessary to review tariffs and change some of them downward. Thanks to this, the bank’s customer base will further increase, as well as the demand for cash settlement services. An increase in sales volume will lead to an increase in bank commission income. A slight reduction in tariffs for services, as well as a system of discounts, will stimulate demand for additional services among large clients.

In addition, it is necessary to focus on the low sales volumes of some services, for example, the “Client - Sberbank” system. As the analysis showed, this service is not in mass demand. Bank employees need to actively advertise these services. At the same time, you can use various forms of advertising, ranging from the distribution of advertising brochures and ending with advertising on television, radio, and in the press. Of course, these actions will increase advertising costs, but subsequently customer awareness will increase, which will certainly affect sales volumes.

As the analysis data show, OSB No. 8627 in previous years fulfilled the plan to attract funds from legal entities to form the bank’s resource base. For 2011, the Department is tasked with further expanding its client base through the comprehensive provision of services and improving the quality of service.
To solve this problem, the bank needs to take active measures to attract clients to cash and cash register services. The activities are presented in the table (Table 3.1.)

I	Activities to attract new clients
1	Preparation and implementation of an advertising campaign to offer banking services to clients: A) Publication of articles in local, regional newspapers and magazines; B) Release and distribution of advertising brochures about the types of services in OSB No. 8627; C) Conducting presentations of new banking products and services, with coverage of this event in the press, on television, radio; D) Opening your own Internet page.
2	Serving the bank’s partners and contractors (constructors, stores where the bank purchases something, etc.)
3	Attraction based on target companies: A) Offering discount and low-rate credit cards; B) Involvement in special settlement programs between transaction partners (for example, bank bills), on favorable terms.
4	Using the material interest of persons influencing clients’ decisions about choosing a bank (payment of material remuneration)
5	Attracting clientele from “collapsed” banks by acquiring borrowers’ debts to banks.
6	Conduct a systematic selection of large payers based on shopping center data and their subsequent involvement.
II	Measures to intensify work with bank clients
1	Conducting thematic seminars with groups of clients to enhance sales of banking products and services.
2	Formation of new services based on customer needs. Offering clients mutually beneficial options for using banking services.
3	Offering collection services to all clients who deposit proceeds themselves. Particular emphasis should be placed on wholesale and retail trade enterprises. Study the need for the delivery of funds to pay salaries to enterprises.
4	Working with VIP Clients
4.1	Arranging meetings with the management of each elite client to study opinions and offer services.
4.2	Conducting meetings based on the results of meetings with clients and assessing their effectiveness.
4.3	Establishment of individual service conditions (service time, service, tariffs and rates of accrual on balances and deposits)

Table 3.1. Measures to enhance the attraction of legal entities

The introduction of this set of measures will intensify the attraction of legal entities to cash register services. This will qualitatively and quantitatively improve the bank’s client base, and consequently increase the bank’s income from non-cash transfers.

In addition, an effective way to strengthen the client base is the introduction of individual managers (account managers), with the assignment of a certain amount of authority to promptly resolve client problems. In relation to large and promising bank clients, personal managers should develop and subsequently implement short-term plans. Plans should include, in addition to the main work, financial and tax consulting activities, development of individual services and tariffs.

In general, constant attention to the needs of clients and the constant offering of new services is the key to interest in working with this banking institution.

In modern conditions, bank clients are becoming more and more mobile. In this regard, their requirements for banking services will change, especially in terms of ensuring round-the-clock access to their bank account, 7 days a week. This dictates the need to develop Internet technologies in the Department.

Currently, Internet banking is developing all over the world. Banks see great commercial potential in the Internet and an opportunity to take their business to a whole new level. There are four main models of electronic banking on the Internet: an integrated approach, an autonomous Internet bank, a virtual bank, and a virtual financial supermarket.

Internet banking is developing at the most dynamic pace in Europe. According to experts, the most advanced positions in this area are occupied by German banks. Internet banks provide their clients with a full range of banking services in real time. These include settlements and other standard banking operations, as well as brokerage services. Customers are also offered access to online economic and financial data, which is the most dedicated section on the banks' website.

The development of banking services on the Internet contributes to: firstly, the expansion of the market due to remote users with a relatively small investment in maintaining a small staff; secondly, reducing the costs of maintaining branches and conducting operations due to the complete automation of these processes in Internet banks.

As practice has shown, one of the weak links of virtual banks is the lack of direct contact with clients and, accordingly, an individual approach to them. True, virtual banks are trying to connect additional service channels. At the same time, clients receive additional advice and operational information through chat lines, forums and call centers.

Advanced foreign experience in the development of Internet banking will help Russian banks apply it in practice, taking into account the peculiarities of the Russian banking system.

Already at the moment, Russian banks are actively introducing Internet services, in the total volume of which the main share is occupied by settlement services. This includes account management via the Internet, a system of remote client servers for payment card holders, a “Thick Client” subsystem designed for accelerated preparation and transfer of payment documents to the bank, and more.

At the same time, there are a number of difficulties that hinder the mass introduction and development of Internet banking in Russian practice. This is due to legislative aspects, as well as the protection of confidential banking information.

In our country, an electronic signature has recently been recognized (although it is not recognized by most budget organizations at present), which has greatly facilitated electronic transactions, including transactions via the Internet. In turn, it is also necessary to constantly improve the requirements regarding the protection of confidential banking and financial information.

Internet banking in Sberbank is developed quite well. This is evidenced by the number of different programs through which clients can contact the bank via the World Wide Web.

The Internet Banking system at Sberbank is designed for settlement and cash services for business representatives (that is, legal entities) in real time using the Internet. It is very convenient and practical. Many entrepreneurs have to carry out cash flows under various agreements, and if you visit a bank branch every time to do this, the costs will be very large, at least temporary costs.

For a long time, Sberbank managed without Internet banking. “Electronic Sberkassa” (in the spring of 2009, renamed “Sberbank Online”) appeared only on April 15, 2008. By that time, most retail banks had long had developed remote banking services (RBS), and the new, “raw” player in the market immediately disappointed customers. The first version of “ES” was “tailored” only for “passbooks” and was inconvenient to use: it did not allow card transactions or arbitrary external transfers. Payments to third-party organizations could be made only if their details were indicated at the time of conclusion of the contract. Tariffs on average for the market were high - connection cost 200 rubles, a monthly subscription fee was charged (most banks do not charge the corresponding commissions at all).

In November 2008, the system was finalized - the condition of having the details of external organizations when connecting was removed. In addition, throughout the year, the head of Sberbank, German Gref, repeatedly mentioned the importance of developing mobile and Internet banking, and in December he said that by 2014, Sberbank clients will be able to perform 75% of transactions remotely.

Theoretically, Sberbank is confidently approaching its goal, and today, according to the release, a client will be able to carry out about 20 of the most popular transactions without visiting a branch. But it is still unknown whether the service will be in demand in practice and whether it will improve the efficiency of business processes.

Solving these issues will provide a legislative basis for the provision of financial and banking services on the Internet, and will allow a more flexible response to security-related issues. This will create the prerequisites for the massive use of Internet technologies in Russian banks, including Murmansk OSB No. 8627.

Thus, the consistent implementation of measures to strengthen and expand the client base, as well as the development of Internet services, will allow Murmansk OSB No. 8627 to maintain its leading position.

CONCLUSION

The basis for the Bank of Russia to implement an effective monetary policy of the state is a stable payment system, which is a set of organizational forms and procedures that facilitate the circulation of funds.

The Bank of Russia is not only a participant in the payment system, but also coordinates and regulates settlement systems, including clearing systems, and establishes rules, forms and terms for non-cash payments.

Work on the development of the Russian payment system is based on legal, methodological, organizational and technical areas.

The payment system is being restructured in the direction of increasing its efficiency, reliability and security through the introduction of new technologies and payment instruments.

Modernization of settlements, improvement of banking technologies in order to create a modern settlement system is one of the main activities of Sberbank of Russia. The goal is to create a modern automated settlement system that operates primarily in real time. Sberbank of Russia is taking decisive measures to achieve this goal in the field of legal regulation of payments and settlements, strengthening supervision over the activities and risks of commercial banks, and creating a modern telecommunications and information environment.

For more efficient functioning of the system of electronic exchange of information on non-cash payments between institutions of Sberbank of Russia and credit institutions, active steps are required to connect to the electronic information exchange system.

The analysis carried out in this thesis shows how effectively non-cash payments are carried out in the Murmansk OSB No. 8627 and what are the development prospects both for this department and for Russia as a whole. Today, the electronic information exchange system does not function very efficiently, although it is developing dynamically, so it is necessary to focus on the development of the “Client - Sberbank” system. As the analysis showed, this service is not in mass demand. Bank employees need to actively advertise these services. At the same time, you can use various forms of advertising, ranging from the distribution of advertising brochures and ending with advertising on television, radio, and in the press. Of course, these actions will increase advertising costs, but subsequently customer awareness will increase, which will certainly affect sales volumes.

In general, the organization of non-cash payments directly depends on the quality and organization of the work of the cash management department. With the correct organization of work, with the implementation of all the measures covered in the third chapter, not only the volume of non-cash transfers will increase, but also the income of the bank as a whole, because the commission from cash settlement services is about 42%.

Thus, the introduction and development of an electronic information exchange system, as well as non-cash transfer systems (these include payments using plastic cards), which have been actively developing recently, will allow commercial banks to keep up with the times, remain in demand, and OSB No. 8627 maintain a leading position.

During the writing of the thesis, the theoretical part highlighted the historical aspects of the development of non-cash payments, explored the essence and features of non-cash payments, and also analyzed the main forms of non-cash payments.

In the practical part of the work, an analysis was carried out based on data from the Murmansk branch of the North-Western branch of OJSC CB Sberbank of Russia, appropriate conclusions were drawn and measures were proposed to improve the non-cash payment system.

Thus, the assigned tasks have been completed, the goal of the thesis has been achieved.

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"The General Theory of Money and Credit" edited by E.F. Zhukova.- M.: Unity,

“Regulations on non-cash payments in the Russian Federation” dated 9/07/1992. No. 14 //Economist.-

1992, No. 11.- p.2-4

“The General Theory of Money and Credit,” edited by E.F. Zhukova.- M.: Unity,

All budgetary institutions according to their organizational and legal form are divided into three types:
- budget;
- autonomous;
- state-owned.
Since the most common type of institutions are budgetary institutions, we will consider issues of accounting for cash flow operations using their example.
To reflect transactions with funds located in the accounts of institutions opened with credit institutions or with the Federal Treasury, as well as transactions with cash and monetary documents, a grouping account 020100000 “Institutional funds” is provided.
In accordance with clause 70 of the Instructions for the application of the Chart of Accounts for accounting of budgetary institutions, approved by Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n (hereinafter referred to as Instruction N 174n), for generating information in monetary terms about the availability of funds of institutions and business transactions that change specified accounting objects, the following groups of accounts are used:
- 020110000 “Cash in the personal accounts of the institution with the treasury authority”;
- 020120000 “Cash in the institution’s accounts with a credit institution”;
- 020130000 "Cash in the institution's cash desk."
020110000 "Cash in the personal accounts of the institution with the treasury authority." The procedure for opening and maintaining personal accounts by the Federal Treasury and its territorial bodies is established by Order of the Federal Treasury of Russia dated October 7, 2008 N 7n.
To maintain accounting records of non-cash transactions in the currency of the Russian Federation, carried out on personal accounts of a budgetary institution opened with the Federal Treasury, the financial body of a constituent entity of the Russian Federation (municipal entity), the following analytical accounting accounts are used in accordance with the object of accounting and the content of the economic operations:
- 020111000 "Institutional funds in personal accounts with the treasury authority."
Transactions involving the receipt of funds to the personal accounts of a budgetary institution are recorded in the following accounting entries:
Dt sch. 4 201 11 510 “Receipts of funds from the institution to personal accounts in the treasury body” Account number. 4,205 81,660 “Reduction of accounts receivable for other income” - receipt of a subsidy provided for the implementation of a state (municipal) task;
Dt sch. 5 201 11 510 “Receipts of funds from the institution to personal accounts in the treasury body” Set of accounts. 5 205 81 660 “Reduction of accounts receivable for other income” - receipt of subsidies for other purposes to a separate personal account of a budgetary institution;
Dt sch. 6 201 11 510 “Receipts of funds from the institution to personal accounts in the treasury body” Account number. 6 205 81 660 “Reduction of accounts receivable for other income” - receipt of budget investments to a separate personal account of a budget institution;
Dt sch. 0 201 11 510 "Receipts of funds from the institution to personal accounts in the treasury body" Set of accounts. 0 210 03 660 “Reduction of accounts receivable for transactions with a financial authority in cash” - receipt of funds from the cash desk of a budgetary institution (reflected on the basis of an announcement for a cash contribution attached to an extract from the personal account of a budgetary institution).

Example 1. A budgetary institution received subsidies in the amount of 200,000 rubles to carry out a state task.

Dt sch. 4 201 11 510 “Receipts of funds from the institution to personal accounts in the treasury body” Account number. 4 205 81 660 “Reduction of accounts receivable for other income” - reflects the receipt of a subsidy in the amount of 200,000 rubles into the personal account of a budgetary institution;
Dt sch. 4 205 81 560 "Increase in accounts receivable for other income" Account number. 4 401 10 180 “Other income” - income accrued in the amount of a subsidy for the implementation of a state task by an institution - 200,000 rubles.

Operations for the withdrawal of funds from the personal accounts of a budgetary institution are recorded on the debit of the analytical accounting accounts of account 0 206 00 000 "Settlements on advances issued" to the credit of account 0 201 11 610 "Retirement of the institution's funds from personal accounts in the treasury body" on the following grounds:
- transfer of advance payment to the supplier of inventories;
- transfer of advance payment in accordance with concluded state (municipal) agreements for the needs of the institution (advance payments under agreements for the purchase of material assets, performance of work, services);
- for making other advance payments (clause 73 of Instruction No. 174n).
When transferring an advance to a supplier of inventories, the following entry will be made in the institution’s accounting records:
Dt sch. 4,206 34,560 "Increase in accounts receivable for advances for the purchase of inventories" Account number. 4 201 11 610 “Disposal of institution funds from personal accounts with the treasury authority”;
Debit of analytical accounting accounts. 0 302 00 000 "Calculations for accepted obligations" Set of accounts. 0 201 11 610 “Disposal of an institution’s funds from personal accounts with the treasury authority” - transfer of funds in payment for supplied (manufactured) material assets, services provided, work performed in accordance with concluded state (municipal) agreements for the needs of a budget institution, as well as transfer of funds to other creditors, including employees of the institution, for monetary obligations assumed in relation to them.
When transferring funds to the supplier for purchased inventories, the following entry will be made in accounting:
Dt sch. 4 302 11 830 “Reduction of accounts payable for the acquisition of inventories” Set of accounts. 4 201 11 610 “Disposal of institution funds from personal accounts with the treasury authority”;
Debit of analytical accounting accounts. 0 208 00 000 "Calculations for advances issued" Set of accounts. 0 201 11 610 “Retirement of an institution’s funds from personal accounts with the treasury authority” - transfer of funds to accountable persons on the basis of their personal application, subject to a full report on the previously issued advance, indicating the purpose of the advance and the period for which it is issued.
When transferring funds from the institution’s personal account to pay for travel when sending an employee on a business trip, the following accounting entry will be made:
Dt sch. 4 208 22 560 "Increase in accounts receivable of accountable persons for payment for transport services" Account number. 4 201 11 610 "Disposal of institution funds from personal accounts with the treasury authority."
- 020113000 "The funds of the institution in the treasury body are on the way."
Let us remind you that funds in transit are funds transferred to an institution, subject to crediting to its accounts in the next month, as well as funds transferred from one account of the institution to another account, provided that funds are transferred (credited) on more than one business day (p 162 Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions (hereinafter referred to as Instruction No. 157n), approved by Order of the Ministry of Finance of Russia dated 01.12.2010 N 157n).
Operations for the receipt of funds from an institution to the treasury body en route are recorded in the following accounting entries (clause 74 of Instruction No. 174n):
Dt sch. 0 201 13 510 "Receipts of funds of the institution in the treasury body on the way" Credit to the analytical accounting account. 0 304 04 000 “Intradepartmental settlements” - funds are transferred in rubles as part of settlements between the head office and separate divisions (branches), which will be credited to the personal accounts of a budget institution in another reporting period;
Dt sch. 2 201 13 510 “Receipt of funds from the institution to the treasury authority on the way” Account number. 2 201 26 610 “Retirement of funds from an institution’s letter of credit account with a credit organization” - acceptance for accounting of funds in rubles transferred from the letter of credit account, but not received on the same business day;
Dt sch. 0 201 13 510 "Receipts of funds of the institution in the treasury body" Account set. 0 201 27 610 “Retirement of the institution’s funds in foreign currency from an account with a credit institution” - funds were transferred for converting foreign currency into the currency of the Russian Federation (rubles).
020120000 "Cash in the institution's accounts with a credit institution." To maintain accounting records for transactions with funds in the accounts of budgetary institutions opened in accordance with the legislation of the Russian Federation in a credit institution, the following analytical accounting accounts are used in accordance with the object of accounting and the content of the business transaction:
- 020123000 "The institution's funds are on the way to a credit institution."
According to paragraph 77 of Instruction No. 174n, transactions for the receipt of funds en route are recorded in the following accounting entries:
Dt sch. 0 201 23 510 “Receipts of funds from an institution to a credit institution on the way” Account number. 0 201 26 610 “Outflow of an institution’s funds from the institution’s letter of credit account with a credit organization” - receipt of funds in foreign currency transferred from the letter of credit account of a budget institution, provided they are credited to this account on a transaction day different from the day of transfer;
Dt sch. 0 201 23 510 “Receipts of funds from an institution to a credit institution on the way” Account number. 0 201 11 610 "Retirement of an institution's funds from personal accounts with the treasury authority" (account 0 201 27 610 "Retirement of an institution's funds in foreign currency from an account with a credit institution") - transfer of funds to the letter of credit account of a budget institution, subject to their crediting on a business day different from the day of transfer;
Dt sch. 0 201 23 510 "Receipt of funds of an institution in a credit institution in transit" Account number 0 201 34 610 "Outflow of funds from the institution's cash desk" - outflow of funds from the institution's cash desk in foreign currency for crediting to an account in a credit institution according to the announcement on payment in cash provided that they are credited to the account of a budgetary institution on a business day different from the day of transfer.
- 020126000 "Letters of credit on the institution's accounts in a credit institution."
In the generally accepted sense, a letter of credit is understood as a conditional monetary obligation accepted by a bank (issuing bank) on behalf of the payer under the letter of credit, to make a payment in favor of the recipient of funds under the letter of credit of the amount specified in the letter of credit upon submission of documents by the latter to the bank in accordance with the terms of the letter of credit as specified in the text letter of credit terms.
The main regulatory documents governing letter of credit payments in the Russian Federation are:
- Regulations on the rules for transferring funds, approved by the Bank of Russia dated June 19, 2012 N 383-P;
- Civil Code of the Russian Federation (Articles 867 - 873).
Account 020126000 is intended for accounting for cash flows under letter of credit payments in the currency of the Russian Federation and in foreign currency under contracts with suppliers for the supply of material assets and for services rendered (clause 173 of Instruction No. 157n). Accounting for transactions under issued letters of credit in foreign currencies is carried out in the currency of the Russian Federation at the exchange rate of the Bank of Russia on the date of transactions in foreign currency. Revaluation of funds in foreign currency is carried out on the date of transactions in foreign currency and on the reporting date.
Here is the correspondence of invoices for the receipt of funds to the letter of credit account of a budgetary institution in a credit institution:
Dt sch. 0 201 26 510 "Receipt of funds to the institution's letter of credit account with a credit institution" Account number. 0 201 11 610 “Retirement of funds of the institution from personal accounts with the treasury authority” - receipt of funds within one business day;
Dt sch. 0 201 26 510 "Receipt of funds to the institution's letter of credit account with a credit institution" Account number. 0 201 23 610 “Receipt of funds from an institution to a credit institution in transit” - receipt (credit) of funds transferred on the previous operating day;
Dt sch. 0 201 26 510 "Receipt of funds to the institution's letter of credit account with a credit institution" Account number. 0 201 27 610 "Outflow of an institution's funds in foreign currency from an account with a credit institution" - receipt of funds in foreign currency within one business day.
- 020127000 "Institutional funds in foreign currency in accounts with a credit institution."
According to paragraph 177 of Instruction No. 157n, account 020127000 is intended for accounting for transactions involving the movement of funds of an institution in foreign currency in the event of these transactions not being carried out through the Federal Treasury.
Transactions involving the receipt of funds from a budgetary institution in foreign currency to an account at a credit institution are reflected in the D account. 0 201 27 510 “Receipts of funds of the institution in foreign currency to an account in a credit institution” and to the account:
- 0 201 236 10 “Outflow of funds from an institution to a credit institution in transit” - receipt of funds in foreign currency to an account in a credit institution after converting the currency of the Russian Federation;
- 0 201 34 610 "Outflow of funds from the institution's cash desk" (or account 0 201 23 610 "Output of funds from the institution to a credit institution in transit") - receipt of cash in foreign currency to an account in a credit institution from the institution's cash desk;
- 0 201 26 610 “Outflow of funds from an institution’s letter of credit account with a credit organization” - receipt of funds in foreign currency from a letter of credit account to an account with a credit organization within one business day;
- 0 401 10 171 “Income from the revaluation of assets” - a reflection of the positive exchange rate difference upon conversion.
Operations for the withdrawal of funds of a budgetary institution in foreign currency from an account with a credit institution are recorded in the following accounting entries (clause 82 of Instruction No. 174n):
Dt sch. 0 201 13 510 "Receipts of funds of the institution in the treasury body" Account set. 0 201 27 610 “Retirement of an institution’s funds in foreign currency from an account with a credit institution” - transfer of funds for the conversion of foreign currency into rubles;
Dt sch. 0 201 26 510 "Receipt of funds to the institution's letter of credit account with a credit institution" Account number. 0 201 27 610 “Withdrawal of an institution’s funds in foreign currency from an account with a credit institution” - transfer of funds in foreign currency to a letter of credit account of a budget institution within one business day;
Dt sch. 0 201 34 510 "Receipts of funds to the institution's cash desk" Account account. 0 201 27 610 “Retirement of funds of an institution in foreign currency from an account in a credit organization” - disposal of funds in foreign currency from an account in a credit organization to be received by the cash desk of a budget institution;
Debit of the corresponding analytical accounting accounts. 0 206 00 000 "Settlements for advances issued" Account number. 0 201 27 610 “Retirement of an institution’s funds in foreign currency from an account with a credit institution” - transfer of advance payment in foreign currency in accordance with concluded state (municipal) agreements for the needs of the institution;
Dt sch. 0 401 10 171 "Income from the revaluation of assets" Set of accounts. 0 201 27 610 "Disposal of the institution's funds in foreign currency from an account with a credit institution" - a negative exchange rate difference is reflected.

For reference. The legal basis for the purchase and sale of foreign currency by resident business entities is established by the provisions of Federal Law No. 173-FZ of December 10, 2003 “On Currency Regulation and Currency Control” (hereinafter referred to as Law No. 173-FZ).

In accordance with paragraph 1 of Art. 11 of Law N 173-FZ, the purchase and sale of foreign currency by residents must be carried out only through authorized banks. An authorized bank means a credit organization established in accordance with the legislation of the Russian Federation and having the right, on the basis of licenses from the Bank of Russia, to carry out banking operations with funds in foreign currency, as well as a branch of a credit organization established in accordance with the legislation of a foreign state operating on the territory of the Russian Federation, having the right to carry out banking operations with funds in foreign currency.

Example 2 (numbers are conditional). The director of a budgetary institution was sent on a business trip to the United States for a period of 4 days. Upon report, he was given a paid air ticket and daily allowance for the duration of the business trip. Accommodation was provided by the host party. The organization's collective agreement establishes that the daily allowance for business trips to the United States is $70 per day.
The institution, using funds from income-generating activities, decided to purchase $280. Let us assume that on the date of currency acquisition the Bank of Russia exchange rate was 31 rubles/dollar. USA. The bank's commission amounted to 120 rubles. Thus, the institution transferred 8,800 rubles to the bank. [(USD 280 x RUB 31) + RUB 120]. At the time of crediting foreign currency to the institution’s account, the dollar exchange rate changed and amounted to 30 rubles/dollar. USA.
The following entries were made in the accounting records of the institution:
Dt sch. 2 201 23 510 “Receipts of funds from an institution to a credit institution in transit” Account number. 2 201 11 610 “Retirement of funds of the institution from personal accounts with the treasury authority” - funds in rubles were transferred for the purchase of foreign currency in the amount of 8680 rubles;
Dt sch. 2 201 27 510 “Receipts of funds of the institution in foreign currency to an account in a credit institution” Account number. 2 201 23 610 “Disposal of funds from an institution to a credit institution in transit” - foreign currency was credited to the account in the amount of 8,400 rubles. ($280 x RUB 30);
Dt sch. 2 401 20 226 "Expenses for other work, services" Set of accounts. 2 201 27 610 “Retirement of the institution’s funds in foreign currency from an account with a credit institution” - the bank’s commission in the amount of 120 rubles was written off;
Dt sch. 2 401 10 171 "Income from revaluation of assets" Account number. 2,201 23,610 “Disposal of funds from an institution to a credit institution in transit” - reflects the negative exchange rate difference from currency revaluation in the amount of 280 rubles. [(RUB 31 - RUB 30) x USD 280].
Let’s assume that at the time foreign currency was credited to the institution’s account, the dollar exchange rate was 33 rubles/dollar. USA.
Thus, as a result of an increase in the dollar exchange rate, a positive exchange rate difference arises, which relates to an increase in the financial result of the current financial year:
Dt sch. 2 201 27 510 “Receipts of funds of the institution in foreign currency to an account in a credit institution” Account number. 2,401 10,171 “Income from revaluation of assets” - reflects the positive exchange rate difference from currency revaluation in the amount of 560 rubles. [(RUB 33 - RUB 31) x USD 280].

For profit tax purposes, tax accounting of the results of the acquisition (sale) of foreign currency is reflected as follows:
1) as part of non-operating expenses:
- in the form of a negative exchange rate difference arising from the revaluation of currency values, with the exception of advances issued (received), including on foreign currency accounts in banks, carried out in connection with a change in the official exchange rate of foreign currency to the ruble of the Bank of Russia in accordance with paragraphs. 5 p. 1 art. 265 of the Tax Code of the Russian Federation (TC RF);
- in the form of a negative (positive) difference resulting from the deviation of the sale (purchase) rate of foreign currency from the official rate of the Bank of Russia established on the date of transfer of ownership of foreign currency in accordance with paragraphs. 6 clause 1 art. 265 Tax Code of the Russian Federation;
2) as part of non-operating income:
- in the form of a positive exchange rate difference arising from the revaluation of currency values, with the exception of advances issued (received), including on foreign currency accounts in banks, carried out in connection with a change in the official exchange rate of foreign currency to the ruble of the Russian Federation, established by the Bank of Russia in accordance with clause 11 art. 250 Tax Code of the Russian Federation;
- in the form of a positive (negative) exchange rate difference resulting from the deviation of the sale (purchase) rate of foreign currency from the official rate established by the Bank of Russia on the date of transfer of ownership of foreign currency in accordance with clause 2 of Art. 250 Tax Code of the Russian Federation.
020130000 "Cash in the institution's cash desk." By virtue of clause 83 of Instruction No. 174n, for maintaining accounting records of funds, monetary documents at the cash desk of a budgetary institution and business transactions for their movement, analytical accounting accounts are used in accordance with the object of accounting and the content of the business transaction:
- 020134000 "Cashier".
Operations for the receipt of funds at the cash desk of a budget organization are formalized on the basis of the following documents:
- unified form of primary accounting documentation N KO-1 "Cash receipt order" (form according to OKUD 0310001), approved by Resolution of the State Statistics Committee of Russia dated 08.18.1998 N 88 "On approval of unified forms of primary accounting documentation for accounting of cash transactions, for accounting of inventory results" (hereinafter referred to as Resolution No. 88));
- receipts (form according to OKUD 0504510, approved by Order of the Ministry of Finance of Russia dated December 15, 2010 N 173n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and guidelines for their application").
Receipt of funds to the cash desk is recorded using the following accounting entries:
D-t account 0 201 34 510 "Receipts of funds to the institution's cash desk" Account number. 0 210 03 660 "Reduction of accounts receivable for transactions with a financial authority in cash" - receipt of cash in the currency of the Russian Federation to the cash desk from the personal account of an institution opened with the treasury body, 0 201 27 610 "Outflow of funds of an institution in a foreign currency from an account with a credit institution" - the receipt of cash in foreign currency to the cash desk of a budget institution from an account with a credit institution;
Dt sch. 2 201 34 510 “Receipts of funds to the institution’s cash desk” Credit to the corresponding analytical accounting accounts account 2 205 00 000 “Income calculations” - receipt of income to the institution’s cash desk;
Dt sch. 0 201 34 510 "Receipts of funds to the institution's cash desk" Credit to the corresponding accounts of analytical accounting account 0 208 000 00 "Settlements with accountable persons" - receipt of balances of accountable amounts;
Dt sch. 0 201 34 510 "Receipts of funds to the institution's cash desk" Credit to the corresponding analytical accounting accounts. 0 209 00 000 “Settlements for property damage” - receipt of cash to compensate for damage caused to the property of a budget institution;
- other accounting records (clause 84 of Instruction No. 174n).

Example 3. In January 2013, budgetary institution A carried out an inventory, as a result of which a shortage of accessories for the manufacture of concert costumes was identified, costing 7,500 rubles according to accounting data. The market value of the fittings also amounted to 7,500 rubles.
The employee of the institution admitted her guilt and reimbursed the amount of damage to the institution's cash desk based on the market price of the missing property.
The following entries were made in the accounting records of the institution:
Dt sch. 2 401 10 172 "Income from transactions with assets" Account number. 2 105 36 440 “Decrease in the value of other material inventories - other movable property of the institution” - missing fittings in the amount of 7,500 rubles were written off from the register;
Dt sch. 2 209 74 560 "Increase in accounts receivable for damage to inventories" Set of accounts. 2 401 10 172 “Income from transactions with assets” - the amount of damage (market value of the missing fittings) is reflected in the amount of 7,500 rubles;
Dt sch. 2 201 34 510 "Receipts of funds to the institution's cash desk" Account number. 2 209 74 660 “Reduction of accounts receivable for damage to inventories” - damages are compensated by the guilty party in the amount of 7,500 rubles.

For the purposes of ch. 25 of the Tax Code of the Russian Federation, income in the form of amounts of compensation for damage recognized by the employee is non-operating income of the institution (clause 3 of Article 250 of the Tax Code of the Russian Federation).
Operations for the withdrawal of cash from the cash desk of a budgetary institution on the basis of cash expenditure orders (form according to OKUD 0310002, approved by Resolution No. 88) are recorded with the following accounting entries:
Dt sch. 0 210 03 560 "Increase in accounts receivable for transactions with a financial authority in cash" Account number. 0 201 34 610 "Retirement of funds from the institution's cash desk" - withdrawal of funds in the currency of the Russian Federation from the institution's cash desk for crediting to a personal account with the treasury authority;
Debit of the corresponding analytical accounting accounts. 0 206 00 000 "Settlements for advances issued" Account number. 0 201 34 610 “Retirement of funds from the institution’s cash desk” - payment from the cash office of a budget institution of preliminary payments under state (municipal) agreements for the needs of the institution (advances);
Dt sch. 2 207 14 540 "Increase in debt of debtors on loans, advances" Set of accounts. 2 201 34 610 “Withdrawal of funds from the institution’s cash desk” - provision of a loan, loan from the cash office of a budgetary institution;
Dt sch. 0 209 81 560 "Increase in accounts receivable for cash shortages" Account number. 0 201 34 610 “Retirement of funds from the institution’s cash desk” - reflects the amounts of identified shortages, thefts, and losses of funds;
Dt sch. 0 304 06 830 "Reduction of settlements with other creditors" Set of accounts. 0 201 34 610 "Retirement of funds from the institution's cash desk" - acceptance for accounting of receivables for the restoration of another source of financial security attracted to fulfill the obligation.

Example 4 (we will use the conditions of example 3). The head of the institution deposited the funds received at the cash desk (the amount of damages reimbursed) into the institution’s personal account. This transaction was reflected by the accountant as follows:
Dt sch. 2 210 03 560 "Increase in accounts receivable for transactions with a financial authority in cash" Account number. 2 201 34 610 “Withdrawal of funds from the institution’s cash desk” - funds were deposited into the institution’s personal account in the amount of 7,500 rubles;
Dt sch. 2 201 11 510 “Receipts of funds from the institution to personal accounts in the treasury body” Account number. 2 210 03 660 “Reducing accounts receivable for transactions with a financial authority in cash” - funds were credited to the institution’s personal account in the amount of 7,500 rubles.

020135000 "Money documents".
According to paragraph 169 of Instruction No. 157n, monetary documents are:
- paid coupons for fuels and lubricants (fuels and lubricants);
- paid food stamps;
- paid vouchers to holiday homes, sanatoriums, camp sites;
- notifications received for postal orders, postage stamps, envelopes with stamps and state duty stamps, etc.
Reception at the cash desk and issuance of such documents from the cash desk are documented by the following documents:
- cash receipt orders (form according to OKUD 0310001) with the entry “Stock” on them;
- expense cash orders (form according to OKUD 0310002) with the entry “Stock” written on them.
Such cash orders are registered in the Register of Incoming and Outgoing Cash Documents separately from the incoming and outgoing cash orders that document transactions with funds. Accounting for transactions with monetary documents is kept on separate sheets of the institution's Cash Book with the entry "Stock" placed on them.
Quite often, employers provide their employees with vouchers to holiday homes, and their children with vouchers to health camps. In most cases, the employer pays part of the cost of the trip, and the employee pays the other. Let's consider the procedure for reflecting in the accounting of a budgetary institution the receipt and issuance of such a monetary document as a resort voucher.

Example 5. Budgetary institution A, using funds from income-generating activities, purchased a resort package worth 20,000 rubles for its employee. The employment contract states that when providing a voucher, the employee must reimburse the institution 17% of its cost. Upon receipt of the voucher, the employee paid his part of the cost of the voucher in cash to the institution’s cash desk.
In the accounting records of the institution, these transactions will be reflected as follows:
Dt sch. 2 206 26 560 "Increase in accounts receivable for advances for other work and services" Account number. 2 201 11 610 “Retirement of the institution’s funds from personal accounts with the treasury authority” - payment was made for a resort package in the amount of 20,000 rubles;
Dt sch. 2 201 35 510 “Receipt of monetary documents at the institution’s cash desk” Account number. 2 302 26 730 “Increase in accounts payable for other work, services” - a voucher in the amount of 20,000 rubles was accepted for accounting;
Dt sch. 2 302 26 830 "Reduction of accounts payable for other work, services" Account bill. 2,206 26,660 “Reduction of accounts receivable for advances for other work and services” - prepayment for settlements with the sanatorium in the amount of 20,000 rubles was written off;
Dt sch. 2 208 26 560 "Increase in accounts receivable of accountable persons for payment for other works and services" Account number. 2 201 35 610 “Removal of monetary documents from the institution’s cash desk” - a voucher was issued from the cash office to an employee in the amount of 20,000 rubles;
Dt sch. 2 201 34 510 "Receipts of funds to the institution's cash desk" Account number. 2 208 26 660 “Reduction of accounts receivable of accountable persons for payment of other works and services” - the employee paid part of the cost of the trip in the amount of 3,400 rubles. (RUB 20,000 x 17%).
After the employee returns from the sanatorium:
Dt sch. 2 401 20 226 "Expenses for other work, services" Set of accounts. 2,208 26,660 “Reducing accounts receivable of accountable persons for payment for other works and services” - expenses are reflected in terms of payment for a voucher by the institution in the amount of 16,600 rubles. (RUB 20,000 - RUB 3,400).

The Civil Code of the Russian Federation provides for two types of cash payments - cash and non-cash. As a rule, public sector institutions use non-cash payments. At the same time, they cannot do without cash payments. Sales of goods (works, services) to the population, payment of wages to employees of the institution, social benefits, scholarships, and travel expenses - all this involves the use of cash. If payments are made in cash, then there is a need to conduct cash transactions.
When registering and recording cash transactions, institutions must be guided by the procedure for conducting cash transactions in the Russian Federation established by the Bank of Russia (clause 167 of Instruction No. 157n).
The procedure for conducting cash transactions on the territory of the Russian Federation for the purpose of organizing cash circulation on its territory is determined by the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved by the Bank of Russia dated October 12, 2011 N 373-P (hereinafter referred to as the Regulations N 373-P).
To conduct cash transactions, institutions must establish the maximum allowable amount of cash that can be kept in the cash register after displaying in the cash book the amount of cash remaining at the end of the working day (hereinafter referred to as the limit). This requirement is established by clause 1.2 of Regulations N 373-P. This limit must be fixed by an administrative document stored in the manner determined by the head of the institution or other authorized person. The procedure for calculating the cash balance limit is set out in the Appendix to Regulation No. 373-P.
Institutions are required to store cash in excess of the established limit in bank accounts with credit institutions or the Bank of Russia (clause 1.4 of Regulation No. 373-P).
An authorized representative of the institution deposits cash into a bank or organization included in the Bank of Russia system, the charter of which grants it the right to carry out transportation of cash, collection of cash, as well as cash operations in terms of receiving and processing cash for crediting, transferring or transferring it to the personal account of the institution.
It is permissible to have funds in the cash register in excess of the limit:
- on days of payment of wages, scholarships, payments included in accordance with the methodology adopted for filling out federal state statistical observation forms in the wage fund, and social payments, including the day of receiving cash from a bank account for these payments. Please note that the period for issuing cash for these payments is determined by the manager, but it cannot exceed 5 working days (including the day of receipt of cash from a bank account for these payments), which follows from clause 4.6 of Regulation N 373-P;
- on weekends, non-working holidays if the institution conducts cash transactions on these days.
In other cases, the accumulation of cash in the cash register in excess of the established cash balance limit by the institution is not allowed.
The use of cash register equipment (CCT) when budgetary institutions make cash payments. According to paragraph 1 of Art. 2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash register equipment when making cash payments and (or) settlements using payment cards" (hereinafter referred to as Law N 54-FZ) organizations, including budgetary institutions, Those making cash payments or payments using payment cards, when selling goods, performing work or providing services, are required to use a cash register included in the State Register of Cash Registers.
Clause 3 of Art. 2 of Law N 54-FZ establishes a list of types of activities during which an institution, due to the specifics of its activities or the characteristics of its location, can make cash payments and (or) payments using payment cards without using cash registers. For example, the possibility of not using cash registers is provided for when providing meals to students and employees of secondary schools and equivalent educational institutions during school hours. Budgetary institutions, which, in accordance with Law No. 54-FZ, may not apply cash registers, must reflect their choice in the institution’s accounting policies.
Also, CCT may not be used in the case of providing services to the public, provided that institutions issue appropriate strict reporting forms.

Example 6. An inventory was carried out at a budgetary institution, the results of which revealed a shortage of sports equipment, costing 2,000 rubles according to accounting data. The market value of the inventory was also 2,000 rubles.
The employee of the institution admitted his guilt and reimbursed the amount of damage to the institution's cash desk based on the market price of the missing property.
The following entries were made in the accounting records of the institution:
Dt sch. 2 401 10 172 "Income from transactions with assets" Account number. 2 105 36 440 “Decrease in the value of other material reserves - other movable property of the institution” - missing sports equipment in the amount of 2000 rubles is written off the register;
Dt sch. 2 209 74 560 "Increase in accounts receivable for damage to inventories" Set of accounts. 2 401 10 172 “Income from transactions with assets” - damage is reflected (market value of missing inventory) in the amount of 2000 rubles;
Dt sch. 2 201 34 510 "Receipts of funds to the institution's cash desk" Account number. 2 209 74 660 “Reduction of accounts receivable for damage to inventories” - damages are compensated by the guilty party in the amount of 2000 rubles.

Bibliography

1. On accounting: Federal Law of December 6, 2011 N 402-FZ.
2. On approval of the Instructions on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions: Order of the Ministry of Finance of Russia dated March 25, 2011 N 33n.
3. On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application: Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n.

In accordance with clause 5.3 of the Standard Rules for the operation of cash registers when making cash settlements with the population, approved by letter of the Ministry of Finance of Russia dated August 30, 1993 No. 104, settlements through payment cards are classified as non-cash settlements with customers. However, despite the fact that settlements with the public using plastic cards are also considered non-cash, the seller, when accepting a card for payment, is obliged to use cash register equipment.

This rule is established by paragraph 1 of Article 2 and Article 5 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” (hereinafter referred to as Law No. 54 -FZ).

At the same time, paragraph 2 of Article 2 of Law No. 54-FZ allows institutions to carry out settlements using payment cards without the use of cash register equipment in the case of providing services to the population, provided that they issue the appropriate strict reporting forms. According to the letter of the Ministry of Finance of Russia dated January 27, 2009 No. 03-01-15/1-29, belonging to the services provided to the population by organizations is determined by the All-Russian Classifier of Services to the Population OK 002-93 (OKUN), approved by the Decree of the State Standard of Russia dated June 28, 1993 city ​​No. 163.

In other cases, an institution accepting payment for goods, work, services using a payment card must, in addition to a slip (a check issued by a POS terminal), issue a cash register receipt at the time of payment for goods (work, services) with a plastic card. This is indicated, in particular, in letters of the Ministry of Finance of Russia dated December 10, 2010 No. 03-01-15/9-255, Federal Tax Service of Russia dated February 1, 2012 No. AS-4-2/1503. A cash receipt is the primary accounting document confirming the fact of payment using payment cards. The basis for reflecting the amounts of transactions performed using payment cards in the accounting of settlement participants is a payment register or an electronic journal.

We organize accounting

When reflecting the situation in accounting, it becomes necessary to use an account with the “transfer in transit” function, since the debiting or crediting of funds for these transactions occurs no later than the business day following the day the credit institution receives the payment register or electronic journal.

Account 201 23 000 “Institutional funds in transit with a credit institution” can be used as such. As for the relevant accounting records, the correspondence of accounts used in such cases must be fixed in the accounting policy of the institution in agreement with the body exercising the functions and powers of the founder. Since such transactions are not reflected as typical in accordance with the Instructions for the Application of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n.

Despite the fact that a cash receipt will be issued when paying with a bank card through a POS terminal, there is a need to perform other actions accompanying cash payments to the cash desk - registering cash receipt orders (f. 0310001), reflecting entries in the Cash Book (f. 0504514) , - the institution does not arise. Consequently, there is no reason to reflect such amounts on account 201 34 000 “Cash” (clauses 166, 167 of Instruction No. 157n).

In this case, you can make the following accounting entries:

Contents of operation	Debit	Credit
Payment was made by an individual through a POS terminal for services provided by the institution	2 201 23 510 “Receipts of funds from an institution to a credit institution are on the way”	2 205 31 660 “Reducing accounts receivable for income from the provision of paid work and services”
Income accrued for services provided to an individual	2 205 31 560 “Increase in accounts receivable for income from the provision of paid work and services”	2 401 10 130
Reflects the crediting of payment amounts for services made by individuals to the current account*	2 201 21 510 <Поступления средств на счета бюджета в рублях в кредитной организации>	2 201 23 610 “Retirement of funds from an institution to a credit institution in transit”
The amount of commission due to the bank according to the bank account agreement is reflected	2 109 XX 226 <Затраты на изготовление готовой продукции, выполнение работ, услуг>	2 302 26 730 “Increase in accounts payable for other works and services”
Commission fee written off by the bank**	2 302 26 830 “Reducing accounts payable for other works and services”	2 201 21 610 <Выбытие средств на счета бюджета в рублях в кредитной организации>
The amount of commission paid to the bank is written off to the financial result	2 401 10 130 “Income from the provision of paid services”	2 109 XX 226 <Затраты на изготовление готовой продукции, выполнение работ, услуг>

* The amount is also reflected in off-balance sheet account 17 “Receipts of funds to the institution’s accounts.”
** The amount is also reflected in off-balance sheet account 18 “Disposal of funds from the institution’s accounts.”

Who can refuse to issue a check?

If the buyer pays for services with a bank card, the funds are transferred to the institution’s account with a credit institution. In this case, the buyer is given a cash register receipt of the cash register and a receipt (slip) of the payment terminal. Failure to comply with this double control procedure entails penalties, despite the fact that no cash transactions actually occur.

Is it possible in the legislation of the Russian Federation to define payment by payment card as completely non-cash and exclude the obligation to use cash register systems?

Some steps in this direction have already been taken. Thus, the letter of the Federal Tax Service dated February 18, 2013 No. AS-4-2/2696@ announced changes in the legislation of the Russian Federation on the use of cash register systems. According to them, from January 1, 2013, the provisions of the Administrative Regulations for the execution by the Federal Tax Service of Russia of the state function of monitoring and supervising compliance with the requirements for cash register equipment, regarding the mandatory presence of the “State Register” sign on the body of cash register equipment, are no longer applied.

Also, on January 1, 2013, certain provisions of the Federal Law of June 25, 2012 No. 94FZ came into force, according to which changes were made to the first paragraph of paragraph 2.1 of Article 2 of Law No. 54-FZ regarding the exemption from the mandatory use of cash register equipment for individual entrepreneurs that apply the patent taxation system and do not fall under paragraphs 2 and 3 of Article 2 of Law No. 54-FZ, provided that they issue, at the request of the buyer, a document confirming the receipt of funds for the relevant product (work, service). Organizations can make cash payments using payment cards without the use of cash register equipment only if they are located in remote or hard-to-reach areas specified in the list approved by the state authority of a constituent entity of the Russian Federation.

A. Ahova,
Associate Professor, Department of Economics and Finance
public sector RANH and GS

Using cash is becoming less popular. Now cash payments have been replaced by electronic money. Public sector institutions, along with commercial organizations, have the right to use non-cash transfers to carry out mutual settlements with suppliers, contractors, buyers, customers and other counterparties.

Accounting Features

Accounting for non-cash payments should be kept on a special account 0 201 11 000 “Current account opened with the Federal Treasury.” This accounting account is considered active, therefore, income receipts are reflected in the debit. For example, receipt of money for services rendered.

Autonomous institutions have the right to open current accounts (C/C) not only with the Federal Treasury, but also with credit institutions (banks). In this case, in accounting, business operations are reflected on account. 0 201 21 000.

State government agencies are required to reflect payments from the provision of paid services to their accounts. 0 210 04 000. For other operations, it is permissible to use an account. 0 201 11 000.

The procedure for carrying out transactions on the current account of public sector employees is determined in the agreement, which is concluded at the time of its opening. That is, the conditions, terms, fees and commissions for conducting settlement transactions are stipulated in the service agreement.

It is permissible to open several personal accounts (L/N) on one account. This approach allows you to detail the accounting of transactions by key characteristics. For example, most government agencies open separate L/S by type of financial support. The L/S attribute or code allows you to quickly group transactions into one CFO. For example, based on funds from business activities.

Typical accounting entries

Let's consider the procedure for accounting for non-cash funds for various types of transactions.

When reflecting transactions from the account. 0 201 11 000 or 0 201 21 000 it is necessary to simultaneously make entries on off-balance sheet accounts 17 and 18. Thus, when reflecting receipts, a debit entry is created for account 17. Upon disposal, account 18 is credited.

Cashless refund

The buyer's right to a refund is enshrined in the Civil Code. Thus, money can be returned not only for poor-quality or incomplete delivery, but also funds will have to be returned if the buyer transferred the money, but refused to sign the contract in the future.

The key list of reasons why a buyer may refuse delivery, as well as the procedure for completing the procedure, is described in detail in the special material “We arrange the return of goods to the supplier.” Now we will determine what transactions to reflect in accounting the return of funds to the buyer by bank transfer.

Accounting Example

A private individual transferred 5,000 rubles to a government agency’s account for the provision of a certain type of service. However, later the buyer refused to sign a contract for the provision of services. Consequently, the government agency is obliged to return the money received. Moreover, the refund should be carried out in the method chosen by the payer. In our example, a private individual chose non-cash payment.

To reflect in accounting, the accountant made the following entries:

Operation
Budget and autonomous
Received money on the account	2 201 11 510 - BU and AU 2 201 21 510 - AU
We reflect movement on off-balance sheet accounts
The funds were returned to the individual
Movement for balance
State-owned
Payment received from a private person
Out of balance
Refund reflected
Off-balance operation	REVERSE 17 (entry with a minus sign)

Please note that for some transfers, banking organizations and post offices have the right to charge a commission for non-cash payments. The size of the commission is determined by the terms of the agreement for servicing the R/S.