Transfer of funds to the account. Documentation of cash flow on the current account

1. The money transfer operator shall transfer funds at the order of the client (payer or recipient of funds), executed in the framework of the applicable form of non-cash payments (hereinafter referred to as the client's order).

2. The transfer of funds is carried out at the expense of the payer's funds in his bank account or provided by him without opening a bank account.

3. Transfer of funds is carried out within the framework of the applicable forms of non-cash settlements by crediting funds to the bank account of the recipient of funds, issuing cash to the recipient of funds or accounting for funds in favor of the recipient of funds without opening a bank account when transferring electronic funds.

4. Depositing cash into your bank account or receiving cash from your bank account with one money transfer operator is not a money transfer.

5. The transfer of funds, except for the transfer of electronic funds, is carried out within a period of no more than three business days starting from the day the funds are debited from the payer's bank account or from the day the payer provides cash for the purpose of transferring funds without opening a bank account.

6. Along with the money transfer operator serving the payer and the money transfer operator serving the recipient of funds, other money transfer operators (hereinafter referred to as transfer intermediaries) may participate in the transfer of funds.

7. Unless otherwise stipulated by the applicable form of non-cash payments or federal law, the irrevocability of a money transfer, with the exception of an electronic money transfer, begins from the moment the funds are debited from the payer's bank account or from the moment the payer provides cash for the purpose of transferring funds without opening a bank account.

8. The unconditionality of the transfer of funds occurs at the moment the payer and (or) the recipient of funds or other persons fulfill the conditions for the transfer of funds, including the implementation of the counter transfer of funds in another currency, the counter transfer of securities, the presentation of documents, or in the absence of the specified conditions.

9. If the payer of funds and the recipient of funds are served by one money transfer operator, the finality of the transfer of funds, except for the transfer of electronic funds, occurs at the time the funds are credited to the bank account of the recipient of funds or the recipient of funds is provided with the opportunity to receive cash funds.

10. If the payer of funds and the recipient of funds are served by different money transfer operators, the finality of the money transfer occurs at the time the funds are credited to the bank account of the money transfer operator serving the recipient of funds, subject to the requirements of Article 25 of this Federal Law .

11. When transferring funds, the obligation of the money transfer operator serving the payer to the payer is terminated at the moment of its finality.

Many plastic card holders are often interested in what is the time frame for crediting money to a Sberbank card? People do not always know on what factors the speed of funds transfer depends, what may be the reasons for delays.

The standard answer to the question about the time for crediting money to a Sberbank card: from a few minutes to 3 days.

What determines the period of receipt of funds on the card of Sberbank of Russia?

The duration of the transfer of money depends on the following number of factors:

method of sending funds to the card;
the need to transfer between several banks;
transfer status - within one branch, within the country, international.

What do you need to know to transfer money?

To complete a transaction by any of the available methods, a person needs to know the card or account number of the recipient of a specific amount.

We must not forget that the bank may charge a commission for the provision of money transfer services. It can range from 0 to 2.5% depending on the type of operation and some other conditions.

Possible ways to replenish the card and the timing of transactions

Specialists, taking care of their customers, are trying to reduce the time for transferring funds to a Sberbank card. Improving the technologies used, they add more and more opportunities to interact with bank branches or other people.

Today, it is enough to walk to an ATM, go online or send a message from your phone to credit the required amount to your account. But do all methods allow you to perform the requested operations with the same speed? It is with this that you need to start in order to figure out how long it takes to be credited to a Sberbank card.

Cash deposit

If a person has cash, he can credit it to the card in one of the following ways:

Contact the Sberbank branch directly.

With him, he needs to take a passport and details of the card to which the money transfer will be made. This method is used less and less due to the need to spend time standing in lines, not to mention the fact that a person needs to go to a bank branch on his own.

Cash transfers are also not very profitable, as they provide for a rather high commission. And it takes quite a lot of time to enroll - from several hours to 3 days.

The term of receipt depends on what kind of data the client indicated - the card or account number. In the first case, the transfer is carried out within a few hours, but not more than a day, and in the second - up to 3 days.

Use of self-service devices - terminals.

You don't even need a passport to complete the operation. It is enough to find a suitable device, go to a special section of payments and transfers and enter information about the account number of the recipient of money. After that, the system will ask you to enter banknotes into a special bill acceptor and confirm the payment.

The disadvantages of this method are:

low prevalence of terminals;
inconvenience when crediting a large amount.

But the money is credited to the account no later than a day later. In practice, the period is usually no more than a few hours.

Transferring money using a card

Transferring funds from one card to another is the most popular way to make transfers. Several options are possible here:

Using an ATM.

To work with this self-service device, you will need a Sberbank card. You will have to act in the following sequence:

insert a card into an ATM;
enter a PIN code;
go to the section of payments and transfers;
choose a transfer to another card;
enter payment details (recipient's card number and transfer amount);
confirm the completion of the operation.

If there is not enough money in the account, the payment will not be made. Therefore, it is better to make sure that funds are available in advance.

Money is credited to a Sberbank card through an ATM no later than 1 business day from the date of the transaction. In practice, funds are received almost immediately.

Using internet banking.

There is a special Internet platform Sberbank Online, for which you need to go through the registration procedure. After that, proceed as follows:

log in to the site;
go to the payments and operations section;
select the card from which funds will be debited;
enter the account number of the recipient's card (if the money is credited to your own card, you can select it from the list);
enter the amount;
confirm the transaction by entering a one-time code that comes as a message to the phone connected to the personal account.

Money is transferred through Sberbank Online within 24 hours. Transfer between cards of the same bank is instant.

Using Mobile Banking.

This method can be used only by those who have activated the Mobile Banking service.

To transfer the required amount, you need to send a message to the short number 9 0 0 with the text "Transfer 5194 9670 9500", where 5194 are the last digits of the sender's card, 9670 - the recipient, and 9500 - the payment amount.

In a similar way, sending more than 10 thousand rubles will not work. You can also make a transfer by phone number, if both parties are connected to a mobile bank, for this it is enough to enter the recipient's phone number instead of card numbers, excluding the first digit, that is, in the format "921*******".

Money, as in the case of Sberbank Online, is transferred no later than the next business day.

Other ways to deposit money

There are other translations as well. They are less known, but just as convenient. These methods include:

The use of EPS.

We are talking about such common payment systems in Russia as WebMoney, QIWI, Yandex.Money. To work, you will need a wallet in one of these EPS with enough money.

Transferring money from a mobile phone account.

The balance of your number can be used to replenish the card. The service is available for phones of such operators as Beeline, MTS and Megafon.

Funds in both cases are received almost instantly, but the service parties charge a certain commission for their services.

Each of us at least once made a bank transfer to another bank, either to ourselves, or to relatives or partners. In this article, I will tell you about what a bank flight is and why you need to know the schedule of these flights. But we did not even think about the specifics of this banking operation.

First, let's define what interbank transfers are.

Interbank transfers- these are transfers of funds from one bank to another, which is carried out by banks by debiting from the account of one bank crediting to the account of another bank in the Central Bank.

These operations are carried out by the Central Bank of Russia not immediately, but periodically. The frequency of such transactions is called a bank flight.

Schedule of bank flights of the Central Bank of the Russian Federation in 2019

1st flight– departure from 10:00 to 11:00, reception – from 12:00.
2nd flight- departure from 11:15 to 14:00, reception - from 15:00.
3rd flight– departure from 14:15 to 16:00, reception – from 17:00.
4th flight– departure from 16:15 to 18:00, reception – from 20:00.
5th flight- sending from 19:00 to 21:00, receiving - from 22:00 (Everywhere the time is Moscow time)

This schedule helps to understand when funds will be transferred from our bank to another bank. But here it is worth noting that all banks process customer payment orders differently. For example, some banks make outgoing transfers only on the first and second flights.

For example, in the evening we can send money through the Internet bank to repay a loan to an account in another bank, but this money will leave our bank only in the morning on the first flight. And enrollment in another bank, where we have a loan, will occur on one of the flights. Thus, it is possible to predict when the money will “leave” our bank and go to another bank.

Terms of order processing banks prescribe for a transfer in a bank account agreement, but the Civil Code of the Russian Federation (Article 849) states that a credit institution is obliged to make a payment no later than the next banking day after receiving a payment order from a client. Banks may also stipulate that the terms of the transfer can be up to 3-5 business days. But in fact, everything usually happens faster.

The fastest banks for interbank transfers

Tinkoff Bank— debit card with free interbank transfers and transfers from card to card. Today it is the fastest bank in Russia for transfers. On business days, transfers are sent every 30 minutes from 1:20 to 19:45 Moscow time.

The company's funds must be kept in a bank. For this enterprise - legal entities that have an independent balance sheet, open current accounts.

To open a current account, the company submits the following documents to the bank:

Application for opening an account in the prescribed form;

A document certifying the fact of creation, registration of a legal entity;

Copies of the articles of association and memorandum of association certified by a notary;

Bank card with samples of signatures of persons who are granted the right to sign payment documents, and a seal imprint;

Certificate of registration of the enterprise in the tax office at the place of registration;

Certificate of registration in the Pension and other social funds.

The procedure for making and processing transactions on bank accounts is regulated by the rules of the Central Bank of the Russian Federation.

The following documents are used to register the movement of money on a current account:

1. Payment order

Payment order provides an instruction from the payer to his bank to transfer a certain amount to the current account of another company.

Payment order printed in 3, 4 or 5 copies, depending on the branches of the bank where the beneficiary's and payer's settlement accounts are located. The first copy is stamped and signed by the first and second persons. The purpose of the payment is specified in the payment order in detail. The printed payment order is valid for 10 calendar days.

Payment request - order represents, on the one hand, the requirement of the supplier to the buyer to pay for the shipped inventory items or services rendered on the basis of documents confirming the shipment. On the other hand, this document is an instruction from the buyer to his bank to make payment.

The supplier, having shipped the products, issues payment order sends to the buyer in three, four or five copies and with the attached shipped documents.

If the buyer agrees to pay for this delivery, he fills out the second part payment request - receipt and submits to your bank to withdraw money from the current account. The buyer's agreement to pay for this delivery is called acceptance.

3. Cash check.

cash check is an order from the enterprise to the bank to issue a certain amount of cash.

A check book for 25 or 50 sheets is issued by the bank at the request of the enterprise. To withdraw cash, the accountant carefully fills out the check with one color of ink and passes it to the cashier of the enterprise. The cashier orders the required amount in advance (1, 2 days in advance). The completed check is valid for 10 days.

According to this document, money is deposited into the current account directly from the cash desk of the enterprise. Cash contribution announcement is filled in by the cashier giving money directly at the bank in the 1st copy. The announcement form can be obtained from the bank operator.

The form consists of 3 parts:

1 part - ad stays in the bank.

2 part - receipt returned to the cashier of the enterprise.

3 part - order issued by the bank along with the statement.

If enterprises hand over the proceeds to the collector, then in this case bill of lading, which consists of 3 forms:

1 form - bill of lading invested in a money bag.

2 form - consignment note issued to the collector along with the bag.

3 form - copy of the bill of lading remains with the cashier.

Money is credited to the current account on the basis of the following documents:

1. By cash payment announcement or by transmittal sheet the money deposited from the cash register is credited to the current account.

2. Based on payment orders buyers and customers are credited with an advance payment or revenue for products sold.

3. Based on payment requests-orders, issued by the enterprise to buyers and customers, an advance payment or proceeds for products sold are credited.

4. By memorial order a bank loan or interest paid by the bank for keeping money in the company's accounts is credited.

Money is debited from the current account on the basis of the following documents:

1. Based on money check the company receives money from the bank for wages, travel and business expenses.

2. Based on payment orders issued by our company, the debt to the budget, extra-budgetary funds, other creditors is extinguished, and the supplier transfers payment for inventory items, services or advance payment.

3. Based on payment requests - orders suppliers are debited from the current account of funds in payment for the received inventory items and services.

4. Based on memorial order issued by the bank, interest on the use of a bank loan, as well as payment for the bank's services for settlement and cash services, are written off.

All transactions made on the current account are reflected in bank statement, which is regularly issued to the account holder.

Account 51 correspondence with other accounts

To account for funds at the enterprise, an active synthetic account 51 “Settlement account” is used.

Sub-accounts can be opened for account 51. Sub-accounts are opened when there are several settlement accounts opened in different banks.

By debit account 51 reflects the receipt of money on the current account, according to credit- Withdrawal of money from the current account. Debit balance account 51 reflects the balance of funds on the current account.

The transfer of money to the current account is reflected in the following transactions:

№№	Contents of operation	Account correspondence
		Dt	ct
1.	Received money on the announcement for a cash contribution
2.	The money was received according to the transfer sheet: a) the money was handed over to the collector (transfers on the way) b) the money was credited to the current account
3.	Money received from buyers and customers for products sold (goods, works, services) or prepayment received
4.	Short-term credits and loans credited to the current account
5.	Long-term credits and loans received on the current account
6.	Money received to pay off the debts of other debtors, dividends on securities, interest on loans issued
7.	Interest is credited for keeping money on the current account and current accounts
8.	Received fines, penalties, forfeits
10.	Founder contributions received
11.	Wrongly credited money to the current account

Write-off money from the current account is reflected in the following transactions:

№№	Contents of operation	Account correspondence
		Dt	ct
1.	Received money from the current account to the cashier
2.	Money was transferred to the supplier for the received inventory items (works, services) or an advance payment was transferred
3.	Taxes to the budget are listed: income tax, property tax, value added tax, personal income tax
4.	UST transferred to social funds: social insurance fund, pension insurance, medical insurance.
5.	Company's accounts payable
6.	Returned short-term loans or loans, and interest accrued on them
7.	Returned long-term loans or loans, and interest accrued on them
8.	Loans issued to third parties or individuals
9.	Paid bank services for settlement and cash services
10.	Fines, penalties, forfeits for violation of obligations under economic contracts are listed.
11.	Fines are transferred to the budget or extra-budgetary funds
12.	Wrongly deducted money from the current account

Accounting for business situations

Bank accounts

Checking account

The order of receipt of funds to the current account, its reflection in accounting and taxation

Funds are transferred to the settlement account of the organization from the cash desk of the organization, from other organizations and citizens, as well as from the budget and extra-budgetary funds.

In addition, funds may be incorrectly credited to the organization's account. The recipient of funds learns about such amounts from a bank statement. Within ten days from the date of receipt of the statement, it is necessary to notify the bank in writing about the erroneous crediting.

The excess cash balance can be deposited with the bank in the following ways:

to the operating cash desk of the bank;
with the help of a collection service;
via mail.

The method of depositing cash to the bank is indicated in the calculation of setting a cash balance limit. The delivery of cash must be issued by an account cash warrant (regardless of the method). When depositing funds directly to the cash desk of the bank, an application for a cash deposit is filled out.

In case of non-cash settlements with buyers, funds can be credited to the current account on the basis of the following documents:

payment order;
letters of credit;
checks;
payment requests;
collection orders.

In addition, cash receipts are possible when paying with a plastic card.

In order to receive money to the current account during collection settlements, the recipient of funds is obliged to issue a settlement document to the payer and transfer it to the bank. When paying for collection, the following documents are provided:

payment request;
collection order.

The legislation provides for two types of settlements for collection of payment claims - with acceptance and without acceptance. The organization must specify this condition in the contract with the buyer. In settlements with payment claims with prior acceptance, the buyer has the right to refuse payment if the organization has violated the terms of the contract.

The maximum term for making payments between banks within one constituent entity of the Russian Federation is two business days, within the territory of Russia - five business days. The duration of the operating day is set by the bank independently in its internal rules.

Regardless of the method of settlement in accounting, the receipt of funds to the current account is reflected on the basis of a bank statement with settlement documents attached to it.

The receipt of funds to the settlement account of the organization in accounting is reflected in the entries in the debit of account 51 Settlement accounts. This operation is reflected in the posting:

Debit 51 Credit 62 (58, 60, 66, 67, 76, 91…)- received money from the counterparty to the current account.

The return (reimbursement) of funds from the budget reflects the posting:

Debit 51 Credit 68- money was received on the current account in terms of the return (reimbursement) from the budget.

The receipt of funds from the FSS of Russia reflects the posting:

Debit 51 Credit 69- money was received on the current account in terms of reimbursement from the FSS of Russia.

The cash contributions received from the founders reflect the posting:

Debit 51 Credit 75-1- made money as a contribution to the authorized capital.

The procedure for reflecting the receipt of funds to the current account when calculating taxes depends on the taxation system that the organization applies and on the purpose of the money received.

The organization applies the general system of taxation

The timing of cost recognition depends on the entity's method of accounting for income and expenses:

accrual method - the receipt of money to the current account will not affect the calculation of income tax in any way;
cash method - the reflection of the money received on the current account depends on their purpose. Upon receipt of money to the current account as an advance for the upcoming supply of goods (works, services), the organization may be required to charge VAT.

The organization applies the simplified tax system

If the organization uses a simplified system, then the reflection of the money received on the current account depends on their purpose. Thus, the proceeds from the sale of goods (works, services) that entered the current account are taken into account when calculating the single tax on the day the money is received on the account.

The organization applies UTII

The object of taxation of UTII is imputed income, so the receipt of money does not affect the calculation of UTII.

The organization combines the general system of taxation and UTII

If the organization combines the general taxation system and UTII, the reflection of the money received on the current account depends on their purpose. An organization can conduct several types of activities, some of which fall under UTII. The receipt of money in the account does not affect the activities subject to UTII.