The credit of account 51 is reflected. Account balance sheet

Characteristics of account 51

Score 51 accounting is included in Section V “Cash” of the Chart of Accounts, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.

The main characteristic of account 51 is that it is a synthetic active accounting account, which reflects all transactions occurring on the organization’s ruble current accounts. Coming Money The accountant reflects the account as a debit and the expense as a credit. The primary documents that allow him to do this are a bank statement with documents attached to it. The application can be, for example, a payment or collection order, a check, etc. Account balance 51 is the balance of money in the organization’s current account. Analytics for account 51 is carried out for each current account opened by the company with credit institutions.

Account 51 corresponds with many accounting accounts designed to reflect transactions related to cash flow. For example this:

• account 60 - for settlements with suppliers;
• account 62 - for settlements with customers;
• 70 - for settlements with employees;
• 71 - for settlements with accountable persons, and so on.

If there was an erroneous crediting or debiting of funds to the organization’s current account, then if this fact is identified, the erroneous amount must be reflected in correspondence with account 76 (sub-account “Settlements for claims”). A complete list of corresponding accounts is given in Order No. 94n.

Nonprofits and small businesses can use simplified accounting. They can significantly enlarge the breakdown of accounts and, accordingly, not use many of them. However, this does not apply to accounting account 51. It will be present in the accounting of any enterprise.

Analysis of account 51

Analysis of account 51, like other accounting reports, can be done for any period of time. The report consists of several columns.

The first column shows the accounting accounts with which account 51 corresponded. The second column shows the funds received into the current account for the selected period, in accordance with the accounting accounts to which the accountant posted the receipts. The third column is similar to the second - only for written-off funds. The top line indicates the balance, that is, the cash balance at the beginning of the selected period, and the bottom line indicates the end of the period.

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This report is convenient if you need to learn in general about the movement of funds in an organization’s account and its source. For example, that the money came from the counterparty, but it does not matter from whom exactly. Or that the money was spent on taxes, but for which ones specifically, it is not necessary to know at the moment.

The analysis of the account is presented in the figure.

Sample account card 51

The account card provides complete information about the cash flow on account 51. Here, similar to the account analysis, there is an opening and closing balance for the period and turnover for the period.

In the report you can see the date of the transaction on the current account and the essence of the transaction - income or expense. The numbers of the corresponding accounts, the amounts of transactions and the account balance after each of them are indicated. You can also get an idea of ​​what kind of operation was performed. Was it a tax transfer, payment for bank services, or receipts from the buyer. In the case of transactions with counterparties, the names of the counterparties and the numbers of accounts or agreements on the basis of which the cash flow was made can be easily read in the account card.

A sample of account card 51 is shown in the figure.

Balance sheet for account 51

The essence of the report is contained in its name: it displays the beginning and ending balance and account turnover for the selected period of time. The report is general in nature and provides information only about account balances 51 and the total amount of funds received and withdrawn from the current account. If the organization has several current accounts, then each of them will be highlighted in a separate line in the balance sheet. That is, the number of lines in the balance sheet is equal to the number of current accounts of the organization. Income and expense for each of them, respectively, will be indicated on a separate line. But the total turnover of all current accounts can be seen in the bottom line.

What the balance sheet looks like for account 51 can be seen in our figure.

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Account 51 is one of the most frequently used accounting accounts, so it is important for every accountant to be able to correctly make entries in correspondence with it. At the same time, it is very easy to use, being active account, and accounting reports on it provide a large share of information about the movement of finances in the enterprise.

And having its own balance.

Free funds in foreign currency are stored in the current account Russian Federation. Current accounts are also used to make payments to the budget, suppliers, customers and various. The issuance and transfer of funds from this account is carried out by the bank, as a rule, on the basis of an order from the account owner (organization) or with his consent (acceptance). However, in some cases, the bank debits amounts from the current account without the consent of its owner.

Payments from the current account are made in the order of their calendar priority. Transactions on the current account are documented with the following documents. An announcement for a cash contribution is issued when money is deposited from the cash register into the current account. Cash check serves as an order from the organization to the bank to issue the amount of cash specified in the check from the current account. A settlement check is used to transfer funds from the payer's current account to the recipient's current account. Serves the same purpose payment order. The payment request, in contrast to the settlement check and payment order, is issued by the recipient of the funds (supplier). It is intended for payments for products, works and services.

The organization periodically receives from the bank bank account statement, containing the transactions performed, turnover and balance. The statement is accompanied by monetary settlement documents on the basis of which transactions were made on the current account. Based on the statements, records are kept on current accounts.

Analytical accounting for 51 “Current accounts” should be maintained for each current account.

The organization's accounting department maintains synthetic accounting of transactions on current accounts on active account 51 "Current accounts". Turnovers on the credit of these accounts are registered on the basis of bank statements in journal order No. 2, and on debit - in statement No. 2. Amounts with the corresponding corresponding accounts of each statement are added up and recorded in the journal order and statement of results. The debit balance of account 51 means the availability of funds in the current account at the beginning of the month, the debit balance is an increase, i.e., the receipt of funds, and the credit turnover is a decrease, i.e., the write-off of funds.

The debit of account 51 “Current accounts” reflects the following main transactions:

• account credit 50 "Cash".

• debit of account 51 "Current accounts",
• credit account 62 "Settlements with buyers and customers",
• credit account 90-1 "Revenue".

• debit of account 51 "Current accounts",

• debit of account 51 "Current accounts",
• credit account 66 "Settlements for short-term loans and borrowings",
  credit account 67 "Settlements for long-term loans and borrowings."

• debit of account 51 "Current account",
• credit account 55 "Special accounts in banks."

• debit of account 51 "Current accounts",
• credit to account 91-1 “Other income”.

• debit of account 51 "Current accounts",
• credit account 76 "Settlements with various debtors and creditors."

• debit of account 51 "Current accounts",
• credit to account 76-2 “Calculations for claims”.

On the credit of active account 51 “Current accounts” the following main transactions are recorded:

• debit account 50 "Cash",

• debit of account 60 "Settlements with suppliers and contractors",
• credit account 51 "Current accounts".

• debit of account 68 "Calculations for taxes and fees",
• credit account 51 "Current accounts".

• debit account 91-2 "Other expenses",
• credit account 51 "Current accounts".

• credit account 51 "Current accounts".

• debit of account 66 “Settlements for short-term loans and borrowings”,
• debit of account 67 “Settlements for long-term loans and borrowings”,
• credit account 51 "Current accounts".

• debit account 69 "Calculations for social insurance and provision",
• credit account 51 "Current accounts".

• debit of account 58 "Financial investments",
• credit account 51 "Current accounts".

• debit of account 76 "Settlements with various debtors and creditors",
• credit account 51 "Current accounts".

In addition to current accounts, organizations can have other accounts in banks: 52 “Currency accounts”, 55 “Special bank accounts”.

All these bills. Accounting for transactions on them is similar to accounting for transactions on current accounts. Analytical accounting for account 52 “Currency accounts” must be maintained for each account opened for storing funds in foreign currency. And for account 55, it is necessary to ensure the receipt of data on cash flows in letters of credit, deposits, checks, etc.

In this article, we will look at how accounting of cash transactions (cash) and non-cash funds is kept at an enterprise, and for this we will consider two accounts: 50 Cash and 51 Current Account. The first is intended for accounting for cash, the second for accounting for non-cash money. Postings for cash transactions and the movement of non-cash money can be found below.

Accounting for cash on account 50 – “Cash desk”

Accounting account 50 is intended for accounting for cash flows, that is, for accounting for cash transactions. Debit 50 is intended to reflect cash inflows, credit 50 is intended to reflect cash outflows.

Documentation of cash transactions

All cash receipts and payments must be reflected in the statutory cash book; its maintenance is mandatory for every organization. All entries in the cash book are made on the basis of primary documents: incoming and outgoing cash orders. The entry of cash into the cash register is formalized by a cash receipt order, unified form KO-1, and the write-off of cash from the cash register is formalized by an expenditure cash order, form KO-2.

Analysis of account 50 shows that account 50 is active, intended to reflect assets (cash), its balance is always debit. An increase in an asset is reflected in a debit, a decrease in a credit.

Transactions with cash necessarily involve the use of, with the exception of some types of activities for which strict reporting forms can be used, read more about this in.

For each organization, a cash balance limit is established, that is, the amount of cash that can remain in the cash register at the end of the day; the amount in excess of the limit is handed over to mandatory to the bank at the end of each working day. When transferring cash to the bank, a forwarding slip is issued for the bag. An excess amount of cash can be left only for payment wages and benefits, but no more than five working days, including the day the bank issued the money.

The cash desk can store not only cash, but also monetary documents (paid tickets, vouchers).

Conducting cash transactions is regulated by certain regulatory documents which need to be studied for proper cash accounting and proper cash management.

Regulatory documents for cash transactions: (click to expand)

1. The Regulation “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 on October 12, 2011 No. 373P, is the main document regulating cash transactions.
2. Regulations on the use of KKM No. 745 1993 (ed. 08.08.2003)
3. Directive of the Bank of Russia dated June 20, 2007 No. 1843-U “On the maximum amount of cash settlements between legal entities" At the moment, the maximum amount of cash payments between legal entities is limited to 100 thousand rubles.

Video lesson. Account 50 “Cash”: subaccounts, postings, examples

In this video tutorial, the site expert, Chief Accountant Natalya Vasilievna Gandeva explains accounting account 50 “Cash”, standard accounting entries and subaccounts are discussed. To watch, click on the video below.

You can download the slides and presentation from the link.

Postings to account 50

Specified accounting entries for accounting cash transactions - these are the most common standard options, complete list You will find the postings in the Chart of Accounts ().

Accounting for non-cash funds to account 51 – “Current account”

All non-cash payments can be made if you have a current account. It opens in credit organization, otherwise called a bank. How to open a current account and what documents you need to provide, read in.

To record the movement of non-cash funds of the organization, 51 accounting accounts are intended.

Is he active or passive?

Analysis of account 51 proves that it is active, it keeps records of the company's assets (non-cash money), and it always has a debit balance. The debit of account 51 is intended to reflect the receipt of non-cash funds (an increase in an asset), and the credit of account 51 is intended to reflect the write-off of non-cash funds (a decrease in an asset).

Currently, an organization is allowed to have several current accounts. Accounting account 51 () can be divided into several analytical ones, each of which will keep records for each individual current account of the enterprise.

The primary document confirming the fact of debiting and receiving non-cash funds is a bank statement, which contains information about all amounts received and debited from the organization’s current account.

Funds are written off on the basis of a payment order, which is drawn up in 2 copies and sent to the bank; one copy is marked by the bank stating that the order has been accepted and returned. When you deposit money from the cash register to your current account, an announcement is issued for a cash contribution.

Video lesson. Account 51 in accounting: postings, examples

In this video lesson, account 51 of accounting is revealed in detail. Key entries and practical examples of recording transactions are discussed.

Typical transactions for account 51

Summarize:

An organization can use both cash and non-cash money for mutual settlements. To account for the former, a cash register is used, and for the latter, a current account is used. Each cash accounting operation must be documented in primary documents, and the corresponding entry is reflected in the accounting records.

Briefly about count 51 in infographics

The figure below presents all the key information about account 51 and its transactions in infographics.

All typical transactions for account 51 “Current account”

Account 51 “Current accounts” of the organization is intended for the storage and movement of funds in rubles on current accounts opened in banking institutions.

It is very simple: cash receipts are carried out in the debit of account 51, write-offs are carried out in the credit of account 51. This is an active account. Amounts erroneously credited or written off by credit institutions are reflected in account 76 “settlements with various debtors and creditors.”

Analytical accounting for account 51 is carried out in the context of current accounts.

All transactions on the current account are carried out on the basis of bank statements with attached documents.

An enterprise has the right to open several current accounts, and analytical accounting for each current account is maintained separately.

Money is debited from the current account on the basis of payment orders issued by an accountant to pay taxes and fees, supplier invoices, pay receivables, etc. The payment order is issued in two copies - one to the bank, the other to you, if necessary. True, now many have switched to automated accounting of the “Bank-client” type. A very convenient system in which if you fill out the recipient’s details incorrectly, your payment will not be accepted by the bank.

If you have overdue tax debts, the tax office may issue you a payment request, which is fulfilled by the bank first. Money is withdrawn from the current account without your participation (if it is in the current account).

When withdrawing money in cash from a current account, an authorized representative (cashier, accountant, manager) issues a check, which fills in the date, name of the enterprise, amount to be issued in words and figures, purpose of spending the funds, passport details of the recipient, as well as the signatures of authorized persons (who are indicated on a bank card) and a stamp is affixed (if there is one, the individual entrepreneur does not need a stamp). The amount in words must be written from the beginning of the line without spaces with a capital letter in the highlighted field. If you misspelled it, it’s okay, the bank employee will tell you how to do it correctly. True, not everyone gets everything right the first time and has to be rewritten, or even several times. Therefore, when you withdraw money, take the stamp with you: you never know! - so as not to go back twice.

The checkbook is ordered at the branch of the servicing bank and paid for separately. The costs of issuing the book are charged to the same accounts in which the amounts for bank services are recorded.

Based on the check, the cashier (or the person replacing him) fills out a cash receipt order, which indicates the basis: “Receipt of money by check” and writes the check number.

The delivery of proceeds, as well as cash contributions to the bank, is formalized by an announcement for a cash contribution. Often it is issued by the banks themselves. It indicates the date, purpose of the contribution, the person who contributed the funds, his passport and signature.

Based on the announcement for a cash contribution, an expenditure cash order is issued, which indicates the purpose of the contribution. If there are several goals, several announcements are issued for cash contributions: for example, “contribution to the authorized capital” and “delivery of proceeds to the bank.”

If there is a large amount of cash, the company enters into an agreement at a bank service branch for collection. Cash collectors arrive to collect the proceeds on the appointed days and at the appointed time.

At the end of the month, statements with attached documents are stapled (for ease of use). If there are a lot of extracts, then this can be done as needed.

Typical postings to account 51 "Current account" can be viewed.

Accounting account 51 "Current accounts" not that complicated. If you don’t know how to fill out bank documents correctly: payment orders, checks, announcements for cash deposits, collectors’ receipts - it doesn’t matter, bank employees will help you. Only the director may get angry if you rewrite payment orders and checks several times.

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