Incorrectly credited funds to the current account and reflected in accounting. Money was mistakenly credited to the current account: what to do Returning a payment from the bank of posting

There was an error in specifying the details when paying to the supplier. How to reflect in accounting a transaction when returning funds to a current account with the reason: “the recipient’s account does not match the name.”

Question: When paying to the supplier, the details on the payment slip were entered incorrectly. The recipient's bank returned the money to our bank, which credited it to our account. how to reflect these transactions (1. the money was debited from our current account, 2. the money was returned to our current account with the purpose of payment: “Return of funds under clause 13 of 07/07/2017. Reason: the recipient’s account does not match the name. Answer the request was not received.") in accounting?

Answer: In accounting, reflect the erroneous payment with entries Debit 76-2 Credit 51 (write-off from the account), Debit 51 Credit 76-2 (return to the current account).

Rationale

What to do if funds were mistakenly debited from your current account

Accounting

In accounting, reflect the erroneous write-off of funds in the debit of account 76-2 “Calculations for claims” in correspondence with account 51 “Current accounts” (Instructions for the chart of accounts).

If funds are erroneously written off from the organization's current account, make the following entry in accounting:*

Debit 76-2 Credit 51
- erroneous debiting of funds from the organization's current account is reflected.

Do not include money erroneously written off from your current account as an organization's expenses in your accounting records. This is due to the fact that in relation to such funds the conditions for recognizing expenses given in paragraph 16 of PBU 10/99 are not met.

When returning such funds to the organization’s current account, it is also not necessary to reflect such amounts as income. This is due to the fact that in accounting income is recognized as an increase in the economic benefits of the organization (clause 2 of PBU 9/99). However, in the event that funds previously written off by mistake are received, the organization does not receive any economic benefit. In addition, in relation to these funds, the conditions for recognizing income given in section IV of PBU 9/99 are not met.

When returning funds previously written off by mistake to the organization’s current account, make the following entry in your accounting:*

Debit 51 Credit 76-2
- the receipt of funds into the current account that were previously erroneously debited from the account is reflected.

This is stated in the Instructions for the chart of accounts (,).

But since the card does not belong to the employee, and the employee’s name was indicated on the payment slip, the bank returned the money to our current account. The purpose of the payment is as follows: “Return of payment order N... from... for the account of unknown amounts. The full name of the payment recipient does not match.” If I set Dt 51 Kt 70, then I owe the employee a debt. What transactions should be used to reflect this payment from the bank? The debt is correct, he did not receive the money (employee) Angara_911 05-12-2012, 11:13:17 I forgot to indicate the point that the employee refused to work by bank transfer and received the money in cash. That. I got a double paycheck. cegth 05-12-2012, 11:15:28 I forgot to indicate the point that the employee refused to work without cash and received the money in cash. That. I got a double paycheck.

Return of wages according to accounting

Postings: Account Dt Account Kt Description of the posting Amount of the posting Document-basis 26 70 Accrued salary to the employee 30,000 Accrual statement wages 70 68 Personal income tax Withheld personal income tax 3900 Payroll statement 70 50 Paid wages for May 26 100 Expenditure cash order 26 70 Reversed the amount of surplus on wages - 2000 Payroll statement 70 68 Personal income tax Reversed personal income tax -260 Payroll statement boards 73 70 The excess amount was transferred to other settlements with the employee 1740 Payroll statement 50 73 The employee returned the money to the cashier 1740 Cash receipt order The employer withholds the money Upon application to the employee, the employer can withhold the overpaid salary himself.

Return of salary to the institution's personal account

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Return of transferred salary from the bank. How to correct it correctly in the statement?

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Return of wages to the current account posting

Lelia User Registration: 03/24/2010 Address: Moscow Messages: 11 Thank you: 3 Thanked 1 time in 1 message That’s right, nothing unusual should happen on account 70, if you do everything as suggested above. But if they did something wrong and something happens, then they only have themselves to blame. Irina87 Super moderator Registration: 10.21.2010 Address: Far Eastern Federal District Messages: 968 Said thanks: 6 Thanked 339 times in 301 messages Silens, the wiring was probably just not done correctly, that’s all.
It's OK. Double-check, as Tanchik suggested to you, and everything will be beautiful. I will help you in any way I can...
In the case where the error was precisely in the arithmetic calculation of wages in accrual, the following entries need to be made:

• Debit 20 (26, 23 ...) Credit 70 – reverse excess payroll
• Debit 73 Credit 70 - write off the excess amount for other settlements with employees

After the amounts for wages have been corrected, do not forget to eliminate the erroneous amounts both for personal income tax (reversing the tax accrual for debit 70 and credit 68 of personal income tax), and for insurance contributions (reversing entry for account 20 (26, 25...) and credit 69 accounts ) Example: The organization erroneously accrued and paid (minus income tax) employee salary in the amount of 30,000 rubles. for May, instead of 28,000 rubles. The employee returned the money to the cashier.
Forum of the magazine "Glavbukh" Accounting and taxes Labor and wages Return of transferred wages to the PDA account View full version: Return of the transferred salary to the bank account Angara_911 05-12-2012, 11:07:32 The employee’s salary was transferred to a bank card. But since the card does not belong to the employee, and the employee’s name was indicated on the payment slip, the bank returned the money to our current account. The purpose of the payment is as follows: “Return of payment order N...

from...account of unexplained amounts. The full name of the payment recipient does not match.” If I put Dt 51 Kt 70, then I have a debt owed to the employee. What transactions should I use to reflect this payment from the bank? Hippo 05-12-2012, 11:09:11 Kt 70 - you owe it to the employee cegth 05-12-2012, 11:11:12 The employee’s salary was transferred to a bank card.

Return of wages to the current account posting budget

The employee returned to the cashier the amount of overpayment KIF 1.201.34.510 KRB 1.206.11.660 395.85 Cash receipt order Cash receipt order (f. 0310001) KRB Decrease 18.34 (KPS 121, KEC 211) 395.85 1. Adjustment of accrued wages 1.1 . To adjust the accrued salary for an employee, use the document Reflection of salary in accounting (Fig. 1). A new document is entered by clicking on the Create journal of documents of the same name button.

Info

Rice. 1 1.2. A new line on the Operations tab is entered by clicking the Add button (Fig. 2). In this case, the date of the document corresponds to the date of making the adjusting accounting entries. The first line adjusts the accrued salary.

Return of wages to the current account of a government institution

User Registration: 11/22/2017 Address: Stavropol Territory Messages: 3 Thanked: 0 Thanked 0 times in 0 messages If you need to purchase really high-quality thermostats for heated floors, then go to the website If you need to buy really high-quality thermostats for heated floors gender then go to the site [Only registered and activated users can see links. Click Here to Register] « Previous Topic | Next topic » You cannot create new topics You cannot reply to topics You cannot attach attachments You cannot edit your messages BB codes On Smilies On Code On HTML Code Off

Return of wages to the current account posting budget 1 s

TC, if it finds witnesses and proves employment. Angara_911 05-12-2012, 12:17:04 in case #15 - violation of the Labor Code, if it finds witnesses and proves employment. I don’t care what happens there, I’m just a calculator.
There is a manager and a chief accountant, a personnel officer. Now I need to reflect everything correctly))) So I get two payment slips - one for the advance payment (70/51), the second for the return from the bank (51/70). It seems to have been blocked, but the payroll shows the debt owed to the employee. ProstoBuh 05-12-2012, 12:21:04 And this is how it is. The employee got a job, worked for two weeks, and was given an advance.
then he quarreled with the manager, who fired him. I ordered the personnel officer to issue a work certificate, without our record. the same with salaries. that is, now the employee did not actually work for us, but an advance was given. so this advance was also returned from the bank. Now I don’t know how to do everything correctly in accounting.

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Question

The item was paid for on the bank account by mistake. According to the letter, the amount was returned to the counterparty. How to correctly post the receipt of an erroneous amount and return it?

Answer

In accounting cash, erroneously received to the organization's current account, reflect by posting Debit 51 Credit 76-2, returned Debit 76-2 Credit 51. When calculating the single tax, erroneously received amounts are not taken into account ().

Rationale

What to do if funds were mistakenly credited to your current account

Accounting

In accounting, the receipt of erroneously transferred funds, which the organization is obliged to return, should be reflected in the debit “Current accounts” in correspondence with “Calculations for claims” ().

If funds are incorrectly credited to the organization's current account in accounting, make a posting*:

Debit 51 Credit 76-2
- funds mistakenly credited to the organization’s current account are taken into account.

Incorrectly received funds in accounting do not belong to the income of the organization. This is due to the fact that in accounting income is recognized as an increase in the economic benefits of the organization (). However, when erroneously transferred money arrives in the current account, its purpose is not determined. They do not relate to income from ordinary activities or other income (). The organization is obliged to return them, therefore such amounts cannot be recognized as income in accounting. In addition, in relation to these funds, the income recognition conditions given in PBU 9/99 are not met. An exception to this rule is funds received, which the organization has the right to. Reflect them in accounting depending on the purpose of the funds received (advance, accounts receivable expired limitation period and so on.).

When returning erroneously credited amounts, there is also no need to reflect them as expenses. This is due to the fact that in relation to such funds the conditions for recognizing expenses given in PBU 10/99 are not met.

In accounting, reflect the return (write-off) of funds previously credited to the current account by mistake by posting*:

Debit 76-2 Credit 51
- funds previously mistakenly credited to the organization’s current account are written off.

This is stated in the Instructions for the chart of accounts (,).

simplified tax system

Erroneously received amounts do not form taxable income of the organization ()*. They do not relate to either sales income or non-operating income (Article , Tax Code of the Russian Federation). These amounts are not recognized as economic benefits of the organization (). In the book of accounting of income and expenses, approved