Accounting for transactions on special bank accounts. Accounting for transactions on special accounts in the bank Accounting entries for account 55

All transactions with the organization’s funds must be recorded in the accounting department, for this purpose a special chart of accounts. Each account contains certain transactions that relate only to it. One of them is count 55, which is called "Special bank accounts".

Features of use

Account 55 contains information about the status of the enterprise’s special accounts, if the settlement was made using:

Count 55 is active, therefore, all receipts of funds are reflected in debit, and write-offs in credit. The balance for the reporting periods must fully correspond to the statements received from the bank.

List of subaccounts

Exists general list of subaccounts, which correspond to each calculation method. But the organization has the right to independently change sub-accounts or open new ones for more convenient accounting, the main thing is that these points are indicated in the organization’s accounting policies and approved by the manager.

Main subaccounts:

• 1 — settlement under a letter of credit;
• 2 - settlement using a checkbook, and until the funds arrive in the account, this amount will be reflected in off-balance sheet account 009;
• 3 — settlements on deposits;
• 4 — calculations in other ways;
• 5 — a sub-current account, which is used to maintain available funds of the NGDU;
• 6 — the subaccount is intended to store money that is paid as compensation to victims of the Chernobyl accident;
• 7 — this subaccount records settlements with the population for livestock and other products, the purchase of which is carried out under a contract;
• 8 — actions with corporate cards.

In addition, additional sub-accounts can be created to reflect foreign currency.

Normative base

All actions with special accounts are based on the regulatory framework:

1. Chart of Accounts.
2. In addition, articles of the Tax and Civil Codes of the Russian Federation may be applied.

Also plays an important role in the formation of the regulatory framework Accounting policy of the organization, since it is in it that the rules and features of accounting are established and some points in the preparation of accounts are prescribed.

The accounting policy must be fixed by the head of the organization and should not contradict established laws.

Basic postings

Account 55 most often corresponds with such accounts as:

In the course of the enterprise’s activities and cash flows, the accountant generates entries that reflect the transaction itself and the amount for which it was completed.

Basic transactions used when working with account 55:

When performing all operations with bank accounts, the basis for authorizing such actions is a bank statement.

Using a checkbook when making payments

Priboy LLC purchased a checkbook from the bank for a total amount of 200,000 rubles. The bank charged a commission of 240 rubles.

During the month in which the checkbook was purchased, the materials supplied were paid for using checks, for a total amount of 160,000 rubles.

The balance of unused funds was returned back to the bank account.

The accountant was made following postings:

Credit card payments

The organization Mir LLC ordered a credit card from the bank for a period of 1.5 years (18 months), with a limit of 200,000 rubles. The interest rate on the loan is 16% per annum, which is calculated on actual expenses incurred.

With this card, an employee of the organization was sent on a business trip, for which he was allocated 6,000 rubles, which he spent all of.

The accountant employee made postings:

Debit card

The organization Rassvet LLC purchased a debit card, to which 50,000 rubles were transferred from the current account.

While on a business trip, the general director paid for hotel accommodation in the amount of 13,000 rubles.

Were made postings:

Transactions with letters of credit

Soyuz LLC and Zvezda LLC entered into an agreement with each other for the shipment of materials in the amount of 1,400,000 rubles. According to the terms of the agreement, payment will be made using a covered letter of credit, and therefore, the buyer opens a letter of credit with the bank for this amount. The bank charged a commission of 0.1%.

The shipment of goods took place, but due to unforeseen reasons, only 1,350,000 rubles worth of material was delivered. The remaining amount, in the amount of 50,000 rubles, was returned back to the bank account.

Postings for this situation will be following:

Deposit accounts

The organization Luna LLC opened a deposit in the bank in the amount of 150,000 rubles. The term of its placement is 6 months, and the interest rate is 21% per annum.

The accountant did following postings:

Account 55 is a fairly useful accounting account, as it is able to combine several calculation methods using subaccounts, helping to avoid unnecessary work.

Account 55 “Special accounts in banks” is used by legal entities to collect information about transactions in Russian rubles and foreign currency carried out through settlements with counterparties using letters of credit, check books and other means of monetary circulation (with the exception of settlements with bills of exchange).

Account 55 in accounting - collection of information on transactions on current and special accounts of an organization carried out using letters of credit, check books and special payment documents. Data on settlements in Russian rubles and foreign currencies is displayed here. In addition, account 55 can take into account the receipt and expenditure of targeted financing funds, displayed separately in accounting.

Account 55 is active, the following subaccounts are opened for it:

1. 55.01 - payments through letters of credit.

   Something to keep in mind! A letter of credit is an obligation of the bank to transfer funds to their recipient (beneficiary) upon fulfillment of the conditions and provision of pre-agreed documentation.

   The receipt of money for the bank guarantee is displayed by Dt55 in correspondence with the corresponding accounts 51, 52, 67, etc. Funds are written off according to bank statements; as they are transferred, the amounts are displayed according to Kt55. The credit institution returns unused amounts to the accounts from which they were accepted for the letter of credit. Analytical analysis is carried out separately for each opened obligation.

2. 55.02 - payments by checkbooks. Debit 55 takes into account the deposit of funds when opening a checkbook in correspondence with accounts 51, 52, etc., and credit - repayment by the bank of the amounts presented for payment of checks. Deposited money that is not issued for repayment remains registered in Dt55.02. Unused amounts are returned to the company (Kt55.02).

   Attention! The balance according to 55.02 must fully correspond to the bank statements.

   Analytical analysis is carried out for each issued checkbook separately.

3. 55.03 - accounting for a legal entity’s investments in bank and other deposits. The opening of a deposit is displayed according to Dt55.03 (Kt51.52). The closing of deposits and the return of money to the company is recorded by a reverse business transaction. Analytical monitoring - each deposit separately.
4. The amounts of targeted financing received by the enterprise from banks are displayed separately: budget transfers, financing of capital investments, the accounting of which is carried out separately, etc.
5. Additionally, sub-accounts are opened to record the receipts and expenditures of money aimed at meeting the current needs of the branches and representative offices of the enterprise.

   Something to keep in mind! All mutual settlements expressed in foreign currency must be accounted for separately.

Regulatory regulation

Using the account 55 to concentrate information on settlements carried out by letters of credit, check books or other means of monetary circulation is carried out in accordance with the current Chart of Accounts, approved by Order of the Ministry of Finance dated October 31, 2000 No. 94. In addition, settlement operations using special payment documents are regulated by Bank of Russia Regulation No. 383-P (rules for the transfer of funds).

Account 55 and common accounting entries

1. Capitalization of funds in special accounts

   Dt55 Kt50 - credited from the organization's cash register

   Dt55 Kt51.52 - from current settlement, foreign currency accounts

   Dt55 Kt60.62 - from suppliers, buyers in order to pay off accounts receivable

2. Opening of bank guarantees, check books through borrowed funds

   Dt55 Kt66.67

3. Capitalization of target financing
4. Debit

   Dt51.52 Kt55 - crediting unused amounts to the organization’s accounts

   Dt60.62 Kt55 - repayment of accounts payable

   Dt86 Kt55 - covering the costs of targeted financing

To carry out certain operations, organizations on their own initiative can open special accounts in banks (Article 30 of the Law of December 2, 1990 No. 395-1, clauses 2.1 and 2.8 of the Bank of Russia Instruction of May 30, 2014 No. 153-I).

Funds are credited to special accounts from settlement or foreign currency accounts of organizations. Also, the source of funds in a special account can be a loan provided by the bank.

Typically, special bank accounts are opened:

• for settlements under letters of credit;

In addition, on their own initiative, banks open to organizations:

• loan accounts - for the movement of funds provided under loan agreements;

• transit currency accounts - to record receipts in foreign currency. Regardless of the organization’s wishes, a transit currency account is opened simultaneously with a current currency account.

A special account can be opened both in rubles and in foreign currency. To do this, you need to submit an application to the bank (in a form approved by the bank) and attach a payment order for the transfer of funds.

Accounting: special accounts

In accounting, reflect the movement of money in special accounts on account 55 “Special accounts in banks.” The following sub-accounts can be opened for account 55:

• 55-1 “Letters of credit”;

• 55-2 “Checkbooks”;

• 55-3 “Deposit accounts”;

• 55-4 “Special card account”, etc.

Accounting for the availability and movement of funds in rubles and foreign currencies should be kept in different sub-accounts opened for account 55 (for example, in the sub-accounts “Special card account in rubles”, “Special card account in foreign currency”).

Funds in special accounts in foreign currency are converted into rubles at the Bank of Russia exchange rate on the date of transactions in foreign currency, as well as on the reporting date (clauses 4-7 of PBU 3/2006). Include positive exchange differences that arise in this case as part of other income (clause 7 of PBU 9/99), negative ones - as part of other expenses (clause 11 of PBU 10/99).

Loan and transit currency accounts are internal accounts of banks and are opened by them for control functions. In the accounting of organizations, transactions carried out on them are not reflected in account 55. To record debt on loan accounts, use accounts 66 and 67. To reflect transactions on the transit currency account to account 52, you can open a separate subaccount of the same name.

Payments by checks

The procedure for settlements by checks is regulated by Articles 877-885 of the Civil Code of the Russian Federation and the Regulations approved by the Bank of Russia on June 19, 2012 No. 383-P.

Check forms are prepared by the bank. The bank establishes the form of checks, a list of its details (mandatory and additional), as well as the procedure for filling it out in its internal rules (clauses 8.1−8.4 of the Regulations approved by the Bank of Russia on June 19, 2012 No. 383-P, Article 878 of the Civil Code of the Russian Federation) .

The organization receives checks from the bank in the form of a checkbook (clause 1.8.10 part 3 of the Rules approved by the Regulations of the Bank of Russia dated July 16, 2012 No. 385-P).

To obtain a checkbook, you need to submit an application to the bank (in the form established by the bank). The bank charges a fee for issuing a checkbook in accordance with the bank account agreement ().

Checks are strict reporting forms and are accounted for the balance in account 006 “Strict reporting forms” in the conditional valuation. As they are used, checks are written off from account 006 (clause 22 of the instructions approved by the GMEC protocol of June 29, 2001 No. 4/63-2001).

In accounting, reflect the receipt of check books by posting:

Debit 006 subaccount “Checkbooks”
- check books are accepted for accounting.

Reflect the bank's commission for issuing a checkbook with the following entries:

Debit 91-2 Credit 60 (76)
- reflects the bank’s commission for issuing a checkbook;

Debit 60 (76) Credit 51
- the bank wrote off the commission for issuing a checkbook.

As you use checks, write them off by posting:

Credit 006
- used checks are written off.

In banking practice, there are two types of checks: cash and settlement. This conclusion can be drawn from paragraph 2 of clause 5.2 of the Bank of Russia Regulation No. 318-P dated April 24, 2008, paragraphs 8.1−8.4 of the Bank of Russia Regulation No. 383-P dated June 19, 2012.

Cash checks are used to withdraw cash from a current account for the current needs of the organization (for the payment of salaries, business needs and for other purposes agreed with the bank). Unlimited check books are provided for cash checks (the amount of cash issued under such books by banks is not limited).

To withdraw cash from a current account, the organization fills out a check, certifies it with the signatures of authorized persons and the seal of the organization and submits it to the bank.

In accounting, reflect the receipt of cash from the current account by posting:

Debit 50 Credit 51
- received money from the bank by check.

Payment checks are used for non-cash payments with counterparties.

If an organization decides to pay for purchased goods (works, services) by checks, it must deposit (reserve) the funds necessary for this in a special bank account. To do this, simultaneously with the application for issuing checks, you need to submit a payment order to the bank to transfer the required amount from the current account to a special account.

Limited check books are provided for settlement checks. The amount of settlements under such books is limited to the total amount credited to the special account. In this case, the amount of settlements per check is not limited.

A settlement check is a written order to the bank to transfer a certain amount of money from the payer's account to the recipient's account. A settlement check, like a payment order, is issued by the buyer (customer), but unlike a payment order, the check is transferred not to the bank, but to the seller (executor) at the time of the business transaction. After this, the seller (executor) presents the check to his bank and receives funds from a special account from the payer’s bank. This procedure follows from paragraphs 8.1−8.4 of the Regulations approved by the Bank of Russia on June 19, 2012 No. 383-P.

In accounting, reflect the movement of funds in settlement checks in account 55-2 “Check books”.

In accounting, the movement of money in checkbooks is reflected by the following entries:

Debit 55-2 Credit 51 (52)
- deposited funds for settlements by checks;

Debit 60 (76) Credit 55-2
- funds from checks presented for payment are written off.

In some cases, part of the organization's settlement checks may remain unused. For example, this is possible if the organization refuses to make payments by checks, if the checkbook has expired, as well as when closing a bank account or changing the name of the organization. Unused checks must be returned to the bank, after which it will credit the balance of the deposited funds to the organization's current (currency) account. In accounting, reflect these transactions with the following entries:

Debit 51 (52) Credit 55-2
- unused funds previously deposited for payment of checks are credited to the current (currency) account.

Analytically accounting for account 55-2 is maintained for each checkbook received.

An example of how transactions related to the opening and use of a limited checkbook in rubles are reflected in accounting

To settle checks, CJSC Alfa received a limited checkbook with 100 checks from the bank and transferred funds in the amount of 300,000 rubles to a special account. In accounting, check books are reflected in account 006 in a conditional valuation equal to 1 ruble. for one check.

The bank commission for issuing a checkbook was 150 rubles. (debited from the organization's current account).

Amount 250,000 rub. was paid in five checks to Alpha suppliers. Unused amount RUB 50,000. was returned to the organization's current account, and 95 unused checks were returned to the bank.

Alpha's accountant made the following entries in the accounting records:

Debit 91-2 Credit 76
- 150 rub. - the bank’s commission for issuing a checkbook is reflected;

Debit 76 Credit 51
- 150 rub. - the bank wrote off the commission for issuing a checkbook;

Debit 55-2 Credit 51
- 300,000 rub. - deposited funds for settlements by checks;

Debit 006
- 100 rub. (100 checks × 1 rub./check) - a limited checkbook has been accepted for off-balance sheet accounting;

Debit 60 Credit 55-2
- 250,000 rub. - funds from checks presented for payment are written off;

Credit 006
- 5 rub. (5 checks × 1 rub./check) - used checks are written off;

Debit 51 Credit 55-2
- 50,000 rub. - unused funds previously deposited for payment of checks are credited to the current account;

Credit 006
- 95 rub. - unused checks are written off.

Deposit account

If an organization has available funds and intends to receive income from placing them in a bank, then a special deposit account, on which the bank will accrue interest monthly. The bank opens such an account on the basis of a bank deposit agreement (Articles 834, 835 of the Civil Code of the Russian Federation), which stipulates:

• type of deposit;

• the amount that is deposited or transferred to the deposit;

• the amount of the deposit account maintenance fee;

• shelf life;

• liability of the parties;

• terms of termination of the contract;

• other conditions as agreed by the parties.

After the deposit period expires, the bank will return the money from the special account to the organization’s current account.

In accounting, the movement of money in deposits is reflected in account 55-3 “Deposit accounts in banks.”

Reflect the transfer of funds to the deposit by posting:

Debit 55-3 Credit 51 (52)
- funds are transferred to a special deposit account.

When the bank returns the deposit amount, make a reverse entry.

When calculating and paying interest on a deposit, make the following entries in your accounting:

Debit 76 Credit 91-1
- interest accrued on the deposit;

Debit 51 Credit 76
- interest on the deposit is credited to the current account.

The bank deposit agreement may provide for the payment of the entire amount of interest on the deposit upon expiration of the period of storage of funds on deposit. In this case, interest accumulates in the deposit account during the entire period of storage of the money, and then the bank transfers it to the settlement (currency) account of the organization. Reflect such transactions in accounting with the following entries:

Debit 55-3 Credit 76
- interest on the deposit is credited to the deposit account;

Debit 51 (52) Credit 55-3
- interest on the deposit is credited to the current (currency) account.

Analytical accounting for account 55-3 “Deposit accounts” is maintained for each deposit separately.

Since deposits are recognized as financial investments (clause 3 of PBU 19/02), they can be accounted for in account 58 “Financial investments”. The organization establishes the method of accounting for the movement of money on deposit in its accounting policy.

Payments by bank cards

An organization can open a special bank account for payments by bank cards. Such an account is opened on the basis of an agreement between the bank and the organization, which stipulates specific conditions for the provision of funds and the use of bank cards (clause 1.8 of Bank of Russia Regulations dated December 24, 2004 No. 266-P).

Two types of bank cards are issued for organizations:

• settlement (debit);

• credit

This procedure is provided for in clause 1.5 of the Bank of Russia Regulations dated December 24, 2004 No. 266-P.

Payment and credit bank cards can be used:

• to receive cash and pay business expenses (including payment of travel and entertainment expenses) in rubles and foreign currency in Russia and abroad;

• for other transactions in rubles permitted by law in Russia;

• for other transactions in foreign currency in compliance with the requirements of Russian currency legislation.

This is stated in paragraph 2.5 of the Bank of Russia Regulations dated December 24, 2004 No. 266-P.

To pay expenses, the organization issues the employee a corporate bank card. The card must belong to one of the payment systems (VISA, Eurokard/Mastercard, etc.).

Bank cards are issued to specific employees (card holders). Therefore, attach a list of employees to the agreement with the bank and indicate (if necessary) the limit on expenses in rubles or foreign currency. Several cards can be issued for one bank account (for different employees). At the same time, you can pay with one card from several accounts of the organization.

This is stated in paragraphs 2.1 and 2.2 of the Regulations of the Central Bank of the Russian Federation dated December 24, 2004 No. 266-P.

Account the issued bank cards against the balance in account 002 “Inventory assets accepted for safekeeping” in the assessment provided for in the bank account agreement. If the price is not established by the contract, bank cards can be taken into account at a conditional valuation (clause 18 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

In accounting, reflect the funds credited to the corporate card in account 55 “Special bank accounts.” The card account can be ruble or foreign currency. At the same time, the presence and movement of foreign currency must be taken into account separately (Instructions for the chart of accounts). Therefore, if an organization has two card accounts (currency and ruble), corresponding subaccounts must be opened for account 55. For example, subaccounts “Special card account in foreign currency” and “Special card account in rubles”.

When opening a ruble corporate account, make the following entry:

When opening a foreign currency corporate account, make the following entry:

Debit 55 subaccount “Special card account in foreign currency” Credit 52
- money is transferred to a corporate plastic card.

As the employee withdraws money from the card, make entries in the accounting records based on bank statements:

- a ruble advance was issued to pay expenses;

Debit 71 Credit 55 subaccount “Special card account in foreign currency”
- a foreign currency advance was issued to pay expenses.

The basis for writing off debt from an accountable person - the card holder is his advance report in form No. AO-1, ​​to which are attached documents confirming the receipt of goods (work, services) and slips (receipts of electronic terminals or ATMs) indicating their payment from corporate account.

An example of reflecting in accounting transactions for the registration and use of a settlement (debit) bank card

ZAO Alfa transferred 50,000 rubles from its current account to a special card account in rubles.

The settlement (debit) bank card is issued to the general director of the organization A.V. Lvov. In January, Lvov was on a business trip to Chelyabinsk. Using the card, he paid a hotel bill in the amount of 15,000 rubles.

Debit 55 subaccount “Special card account in rubles” Credit 51
- 50,000 rub. - money was transferred to a corporate bank account;

Debit 71 Credit 55 subaccount “Special card account in rubles”
- 15,000 rub. - an advance was issued to pay travel expenses;

Debit 26 Credit 71
- 15,000 rub. - travel expenses are reflected (based on primary accounting documents and an advance report).

Transactions on the use of a corporate credit card should be reflected in accounting using accounts 66 “Settlements for short-term loans and borrowings” or 67 “Settlements for long-term loans and borrowings”. When transferring funds to a credit card, make the following entries:

Debit 55 subaccount “Special card account in rubles” Credit 66 (67)
- reflects the loan amount received on the ruble card account;

Debit 55 subaccount “Special card account in foreign currency” Credit 66 (67)
- reflects the loan amount received on the foreign currency card account.

Reflect the advance payment when using a credit card in accounting as the employee withdraws money from it.

An example of reflecting in accounting transactions for the registration and use of a credit bank card

ZAO Alfa entered into an agreement with the bank to receive and service a ruble corporate credit card. The bank opened a credit line in the amount of RUB 200,000. for a period of 12 months at 12 percent per annum. According to the agreement, interest is accrued monthly on the actually spent loan amount.

General Director of Alpha A.V. Lvov was on a business trip to Rostov. The amount of travel expenses paid using a credit card amounted to RUB 38,000.

The organization's accountant made the following entries in the accounting:

Debit 55 subaccount “Special card account in rubles” Credit 66
- 38,000 rub. - reflects the loan amount received on the ruble card account (as of the date of withdrawal of money from the card);

Debit 71 Credit 55 subaccount “Special card account in rubles”
- 38,000 rub. - an advance was issued to pay travel expenses (based on a bank statement);

Debit 26 Credit 71
- 38,000 rub. - travel expenses are reflected (based on primary accounting documents and an advance report);

Debit 91-2 Credit 66
- 380 rub. (RUB 38,000 × 12%: 12 months) - interest accrued on the loan;

Debit 66 Credit 51
- 380 rub. - interest on the loan has been paid.

The bank usually charges a commission for opening and servicing plastic cards. In accounting, reflect these expenses by posting:

Debit 91-2 Credit 51 (55)
- a commission is transferred to the bank for opening and servicing a special card account.

Amounts withdrawn by an employee from a plastic card in a currency other than the card currency should be reflected in rubles at the official exchange rate of the Bank of Russia on the day of debiting from a special card account (clauses 4-6 of PBU 3/2006). For example, this should be done if an employee withdrew cash in dollars from a ruble plastic card (or vice versa). Include the difference between the official exchange rate and the bank rate at which he wrote off money from the plastic card as part of other expenses (clause 11 of PBU 10/99) or income (clause 7 of PBU 9/99):

Debit 91-2 Credit 55 subaccount “Special card account in foreign currency”
- reflects the negative difference between the official and commercial exchange rates;

Debit 55 subaccount “Special card account in foreign currency” Credit 91-1
- reflects the positive difference between the official and commercial exchange rates.

Situation: Can an individual entrepreneur receive payments from clients using a bank card??

Yes maybe.

Bank cards are intended for transactions on a special bank account. Such an account is opened on the basis of a bank account agreement (clause 1.12 of the Bank of Russia Regulations dated December 24, 2004 No. 266-P).

Chapter 45 of the Civil Code of the Russian Federation, as well as the regulations of the Bank of Russia, does not divide bank accounts into “main” and “card” accounts. Therefore, bank accounts opened for transactions using bank cards are fully subject to the provisions of Chapter 45 of the Civil Code of the Russian Federation. In particular, Article 845 of the Civil Code of the Russian Federation provides for the obligation of a credit institution to credit funds received by a client to a bank account.

Thus, in addition to the client’s money, funds from third parties can be credited to an account opened for transactions using bank cards, unless otherwise provided by the bank account agreement. A similar point of view is stated in the letter of the Central Bank of the Russian Federation dated January 30, 2009 No. 08-31-1/478.

Sometimes a real situation may arise when funds are transferred to a current account, but at the time of verification or at the end of the month they have not reached it. In this case it applies account 57 “Transfers on the way.” After receiving funds to the current account, the amount indicated in it must be transferred to account 51.

Some organizations cannot deposit cash during business hours with their bank. In this case, organizations, in accordance with concluded agreements, deposit prepared cash into the cash desks of credit institutions, savings banks or post office cash desks, as a rule, through bank collectors and post offices.

The basis for accepting funds for accounting under account 57 are receipts from credit institutions, savings banks or post offices, copies of accompanying statements for the delivery of proceeds to collectors or other similar documents.

The movement of funds (transfers) in foreign currency is recorded in the account. 57 apart. The value of foreign currency to be sold, based on an extract from a foreign currency account, is reflected according to Kt 52-1 and Dt 57 (if the write-off of currency from the transit account and its sale, according to the extract, occur on different days) in the amount determined by recalculating foreign currency according to exchange rate of the Central Bank of the Russian Federation on the date of the transaction (writing off funds from the organization’s foreign currency account). When proceeds from the sale of foreign currency are credited to the organization's current account based on an extract from the current account, the account is debited. 51 in correspondence with account. 57.

In the event of a current change in the exchange rate of the ruble in relation to the sold currency during the period between the debiting of foreign currency funds from the foreign currency account and the crediting of their ruble coverage to the current account, the amount formed in the account. 57 exchange rate difference is subject to write-off to the debit (credit) of the account. 91 “Other income and expenses.”

Account 55 "Special accounts in banks" is intended to summarize information on the availability and movement of funds in the currency of the Russian Federation and foreign currencies located on the territory of the Russian Federation and abroad in letters of credit, check books, other payment documents (except bills), on current, special and other special accounts, as well as the movement of targeted financing funds in that part that is subject to separate storage.

Sub-accounts can be opened for account 55 “Special bank accounts”:

55-1 "Letters of credit";

55-2 "Checkbooks";

55-3 “Deposit accounts”, etc.

Subaccount 55-1 “Letters of credit” takes into account the movement of funds contained in letters of credit.

The entry of funds into letters of credit is reflected in the debit of account 55 “Special accounts in banks” and the credit accounts 51“Current accounts”, “Currency accounts”, “Settlements for short-term loans and borrowings” and other similar accounts.

Funds in letters of credit accepted for accounting under account 55 “Special accounts in banks” are written off as they are used (according to statements of the credit institution), as a rule, in debit bills 60"Settlements with suppliers and contractors." Unused funds in letters of credit after restoration by the credit institution to the account from which they were transferred are reflected in the credit of account 55 “Special accounts in banks” in correspondence with score 51

Analytical accounting for subaccount 55-1 “Letters of credit” is maintained for each letter of credit issued by the organization.

Subaccount 55-2 “Checkbooks” takes into account the movement of funds in checkbooks.

The deposit of funds when issuing check books is reflected in the debit of account 55 “Special accounts in banks” and the credit accounts 51“Current accounts”, “Currency accounts”, “Settlements for short-term loans and borrowings” and other similar accounts. Amounts from checkbooks received from a credit institution are written off as checks issued by the organization are paid, i.e. in the amounts of repayment by the credit institution of the checks presented to it (according to the statements of the credit institution), from the credit of account 55 “Special accounts in banks” to the debit of the settlement accounts “Settlements with various debtors and creditors”, etc.). Amounts for checks issued but not paid by a credit institution (not presented for payment) remain in account 55 “Special accounts in banks”; the balance in subaccount 55-2 “Checkbooks” must correspond to the balance in the credit institution’s statement. Amounts on checks returned to the credit institution (remaining unused) are reflected in the credit of account 55 “Special accounts in banks” in correspondence with score 51"Currency accounts" or "Currency accounts".

Analytical accounting for subaccount 55-2 “Checkbooks” is maintained for each checkbook received.

Subaccount 55-3 “Deposit accounts” takes into account the movement of funds invested by the organization in bank and other deposits.

The transfer of funds to deposits is reflected by the organization in the debit of account 55 “Special accounts in banks” in correspondence with score 51"Currency accounts" or "Currency accounts". When a credit institution returns deposit amounts, reverse entries are made in the organization's accounting.

Analytical accounting for subaccount 55-3 “Deposit accounts” is maintained for each deposit.

On separate sub-accounts opened for account 55 “Special accounts in banks”, the movement of targeted financing funds separately stored in the credit institution is taken into account. In particular, received budget funds, funds to finance capital investments accumulated and spent by the organization from a separate account, etc.

Branches, representative offices and other structural divisions of the organization, allocated to a separate balance sheet, which open current accounts in credit institutions for current expenses (salaries, certain business expenses, travel amounts, etc.), are reflected in a separate subaccount to account 55 " Special bank accounts" movement of specified funds.

The presence and movement of funds in foreign currencies are accounted for separately on account 55 “Special accounts in banks”. The construction of analytical accounting for this account should provide the ability to obtain data on the availability and flow of funds in letters of credit, check books, deposits, etc. on the territory of the Russian Federation and beyond its borders.

Account 55 "Special bank accounts"
corresponds with accounts

Application of the chart of accounts: account 55

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  Various attributes in the game and thus use its special abilities to... further advance in the game. Consequently, by virtue of the article... based on the use of account 55 "Special accounts in banks" or account 57 "Transfers in transit", ... can be included in other expenses as remuneration for the services rendered by banks, registering... receipts of funds, in particular , to bank accounts (cash method).

• An organization using the simplified tax system sells services to foreigners via the Internet, receiving payment via PayPal: accounting and taxation

  Electronic funds to a ruble account in a bank, is taken into account in income when determining the object... receipt of funds to bank accounts and (or) to the cash desk, receipt of other... based on the use of account 55 "Special accounts in banks"*( 3), the second - account 57 “Transfers... in transit” from... the system must be a credit institution. Account 55 “Special accounts in banks” is intended to summarize...

• Reporting for 2016: how to correctly take into account the annual clarifications of the Ministry of Finance

  Founders (shareholders, participants, owners) on account of deposits, contributions when forming the charter... 8. Funds in banks with revoked licenses are disclosed separately in the balance sheet Significant... amount of funds in the current account in a bank whose license has been revoked.. . funds, these funds are reflected in accounting in account 55 “Special accounts in banks”. After submitting the application... the specified funds are reflected in account 76...

• Income tax in 2017. Explanations from the Russian Ministry of Finance

  This is the procedure for providing workers with special clothing, special shoes and other means... funds from targeted proceeds on deposit accounts in banks, the ultimate purposes of their use are not... targeted proceeds placed on deposit accounts in banks are not taken into account when determining the tax... funds targeted income on deposit accounts in banks, then in accordance with paragraph 6 ... RF). Taking into account the above, the provisions of subparagraph 55 of paragraph 1 of Article 251 of the Tax Code... 11/1/44410 The provisions of subparagraph 55 of paragraph 1 of Article 251 of the Tax Code...

• Interim measures in tax disputes

  Does not suspend the effect of the contested decision. A special instrument provided for by the Arbitration Procedure Code of the Russian Federation, which... does not suspend the effect of the contested decision. A special instrument provided for by the agrarian and industrial complex of the Russian Federation, which... Federation dated 10/12/2006. No. 55 “On the use of interim bonds by arbitration courts... somehow miraculously negotiates with the bank to provide a guarantee (finds “insane..., exceptional case; suspension of transactions on bank accounts in the manner established by Article 76 of the Tax Code...

• Retail customer bonuses

  The buyer maintains an open bank account with the issuing bank of the bank card for the purchased...refunds may vary due to discounts, special discounts, refunds, credits, rebates... none). According to paragraph 55 of IFRS 15, the obligation to return funds is assessed... the buyer keeps his bank account open with the bank issuing the bank card, for... The organization, in turn, “compensates” to the bank part of the cash premium transferred by the bank to the buyer in size...

• Digest of legal information for payroll specialists for the 3rd quarter of 2018
• Review of letters from the Ministry of Finance of the Russian Federation for July 2017

  Russian organizations that are not banks. In accordance with paragraph 3 of Article... 11/1/44410 Provisions of subparagraph 55 of paragraph 1 of Article 251 of the Tax Code... of individuals income in the form of interest on deposits in banks under contracts,... income, bypassing brokerage accounts, directly to the current client account with the Bank, rights of disposal over... The EEC Treaty does not contain special provisions defining the conditions for mandatory... The Eurasian Economic Community Treaty does not contain special provisions defining the conditions for mandatory pension...

• Explanations of the Ministry of Finance on the preparation of financial reporting forms

  000 “Institution’s funds on accounts in a credit organization” (for autonomous institutions... 000 “Institution’s funds on special accounts in a credit organization”; – 0 201 27 ... -04-05/02-308, clause 55.1 Instruction No. 33n, it follows that... funds when a license is revoked from a bank In the event of revocation by the Central Bank of the Russian Federation,... for which there is no bank statement about crediting to the bank account, are reflected in the report (f... for which there is no bank statement about crediting to bank account, when the Central Bank is revoked...

• Review of letters from the Ministry of Finance of the Russian Federation for March 2017

  Electronic money banks do not have the right to open accounts, deposits, deposits for these persons... RF). Taking into account the above, the provisions of subparagraph 55 of paragraph 1 of Article 251 of the Tax Code ... provide for the payment of interest. Accrual by the bank of income in the form of interest on a loan... the provisions of the said chapter of the Tax Code of the Russian Federation have a special procedure in relation to the acceptance for tax... the results of certification of workplaces or a special assessment of working conditions or... there are no results of certification and a special assessment of working conditions, insurance ...

• Practice of the Constitutional Court of the Russian Federation on tax issues for 2018

  Questions that arise require special knowledge in science, art, technology or... this does not exclude issuing an invoice in electronic form (clause 1..., 35, 46, 50, 54, 55 and 57 of the Constitution of the Russian Federation... allows a debt to a bank to be recognized as controlled if the security for the relevant... entrepreneur in the audited tax periods, including the right to apply a special... as well as the advantages of using a special tax regime, makes a decision...

• Digest of legal information for payroll professionals for September 2018

  Factors, experts say. Reason: Information from the Bank of Russia dated September 14, 2018 ... paid when purchasing a patent, you must receive a special notification from the tax office. Application for receipt... notification. Otherwise, the offset of “patent” amounts against personal income tax will be unlawful. Reason: letter... during the controversial period of the wording of the Order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55... otherwise. On the one hand, Order No. 55 really gives the fund the opportunity to independently...

• Review of letters from the Ministry of Finance of the Russian Federation for September 2017

  ... (partial payment) on account of the upcoming work in foreign currency, the amount ... of the taxpayer-buyer is recalculated into rubles at the Bank of Russia exchange rate on the date ... of income, including the transfer of income to the taxpayer’s accounts in banks or by. .. on his behalf to the accounts of third parties... for transport tax, passenger cars specially equipped for use by disabled people,... 100 horsepower (up to 73.55 kW), received (purchased) through...

• About the new option for filling out form 6-NDFL and errors when filling it out

  According to clause 3.5 of Art. 55 of the Tax Code of the Russian Federation upon termination of an organization... . 230 of the Tax Code of the Russian Federation has been supplemented with a special norm - clause 5. In case of failure to perform the reorganized... operations of the tax agent on his bank accounts and transfers of his electronic money... payment of income, including transfer of income to the taxpayer’s accounts in banks or by. .. his instructions to the accounts of third parties... payment of income, including transfer of income to the taxpayer’s bank accounts or by...