Sometimes situations arise when it is necessary to transfer your own funds from one current account of an organization to another. In this article we will look at how to correctly reflect such operations in the 1C: Enterprise Accounting 8 edition 3.0 program, what settings to use accounting policy you need to pay attention to in what cases it is necessary to use account 57 “Transfers in transit”.
In our example, the organization Confetprom LLC transfers its own funds in the amount of 20,000 rubles from one of its current accounts to another.
First, I would like to say a few words about the accounting policy settings. Currently, the program allows you to select the option to account for movement Money: using account 57 “Transfers in transit” or without using this account. If, as a rule, funds are transferred between your accounts within one day, then in the accounting policy settings you can specify that account 57 is not used. If transfers usually take two days or more, then it is necessary to generate transactions using this account.
Let's first consider the first option, when funds are transferred day after day. We go to the accounting policy setting form; to do this, open the “Main”, “Settings”, “Accounting Policy” tab.
Uncheck the box “Account 57 “Transfers in transit” is used when moving funds.
Postings for the movement of funds are generated by the document “Write-off from the current account”. Open the “Bank and cash desk”, “Bank statements” tab, click the “Write-off” button to create a document and fill in the following fields:
- type of operation “Transfer to another account”
- date
- amount of money transfer
- the recipient's account to which funds are transferred
- debit account 51 will be filled in automatically
- purpose of payment
- bank account from which funds will be debited
To check, we will generate a SALT for account 51 and look at the movement of funds. Open the “Reports” tab, “Account balance sheet” and select the period
Now let’s consider the second option, when the transfer of funds takes more than one day, in this case we will use account 57. Open the accounting policy settings and now check the box “Account 57 “Transfers in transit” is used when moving funds.
Just as in the first case, we use the document “Write-off from the current account”, which is filled out in the same way. The only difference is that in this case there is no need to select a debit account (account 57 will be used), so this field is not on the form.
We carry out and inspect the wiring
After the money has been transferred, you need to credit it to your current account. To do this, we will create a document “Receipt to the current account”. Open the tab “Bank and cash desk”, “Bank”, “Bank statements” and click on the “Receipt” button to create new document and fill in the empty fields:
- type of operation “Transfer from another account”
- date when funds were credited
- amount
- payer’s account – the account from which the funds were transferred
- bank account - the account to which the funds were received
- cash flow item “Transfers between bank accounts”
- purpose of payment
We post the document and look at the postings
Let's create balance sheets and see the movement of funds. Open the “Reports” tab, “Account balance sheet”, select the period, account 57.01 and click the “Generate” button
Now let’s form the SALT according to count 51
According to these reports, it is clear that funds were debited from one account on September 4, and were received in the other only the next day - September 5. The turnovers in the debit and credit of account 57 are the same, there is no balance at the end of the period, because moving funds to this moment completed.
To transfer funds to your card, which is issued by another bank, you need to indicate your account details when making a payment. bank card recipient.
An entrepreneur can also transfer money to any individual.
However, you need to know the difference between transfers from a current account to a card for yourself or another person. The law does not establish restrictions on the transfer of money received from economic activity entrepreneur.
What accounts can be used to reflect in accounting personal funds deposited and received by an individual entrepreneur from a current account, as well as funds associated with business activities (an individual entrepreneur keeps accounting records)? Is it possible to use count 75 in this situation?
Funds that the individual entrepreneur transfers to the settlement account opened by him for implementation entrepreneurial activity, from their personal accounts, cannot be recognized as income, since they are not related to payments for goods sold (work, services) or property rights (see also the letter of the Department of Tax Administration of Russia for the city of
Moscow dated April 17, 2002 N 11-17/17692). Accordingly, the return of these funds to the entrepreneur will not be an expense.
How to cash out money from an individual entrepreneur’s current account legally in 2018
Considering the complexity of processing cash transactions and the need to pay a commission to the bank, we recommend making cash payments to counterparties and employees in extreme cases.
As for withdrawing cash for personal needs of an individual entrepreneur, this is easier to do.
Individual entrepreneur account
And at the end of the month, the amount that the individual entrepreneur took from the business is attributed to other expenses. Debit 76, subaccount “Settlements with an individual entrepreneur”, Credit 50(51) Debit 91, subaccount “Other expenses”, Credit 76, subaccount “Settlements with an individual entrepreneur” Question About the possibility of an individual entrepreneur applying the simplified tax system with an income object (41 kB) Article How entrepreneur to take money from business to personal (75 kB)
Individual entrepreneur transfers money to his card, how to reflect this in the transaction
Recognition of income in the form of dividends (income from equity participation) is reflected in the debit of account 76, subaccount 76-3, and credit 91 “Other income and expenses”, subaccount 91-1 “Other income” (Instructions for using the Chart of Accounts).
Next, the individual entrepreneur transfers his “income” from his current account to his personal account in another bank. Payments to suppliers can be made in cash and through a bank account. Transactions with “real” money are limited to an amount of 100 thousand.
How to transfer money to an individual entrepreneur’s current account and reflect it in accounting
Also, the transfer of funds is necessary for settlements not only with clients, but also with suppliers.
Although having a settlement account for individual entrepreneurs is not mandatory in our country, it makes financial transactions much easier. As an advantage, it can be noted that transferring money to current accounts you can without thinking about the restrictions: there are no restrictions on the amount.
Accounting entries for private equity assets ->
Accounting entries for private equity assets
Dt 75 Kt 51 - it seems not entirely reasonable, since according to the chart of accounts this is an account of settlements with the founders, and founders are only in organizations - SO IT IS OBLIMINATED.
Dt 76 Kt 51 - quite possible, but is it correct?
Put your own funds as an individual entrepreneur for settlements with different debtors and creditors? I think not!
SO IT'S AWAY
Dt 84 Kt 51 — retained earnings? For example 84.03 “Undistributed profits in circulation” add subaccount “ Own funds IP" When he carries his money, we post Dt 51 Kt 84.03, remove Dt 84.03 Kt 51.
When you deposit D50 K84, and then hand over D51 K50 to the bank.
I think there can be no way to be right here. Accounting for individual entrepreneurs does not fit into the accounting rules. Neither the plan nor any accounting regulations provide for such operations, because they were not written for individual entrepreneurs.
And for yourself you can bet on any account, although for example I use 86 on 00.
Not because it’s right, but it’s just more convenient for me.
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How does an individual entrepreneur spend money on personal needs?
How much money can an entrepreneur spend on himself?
What documents do I need to fill out to take money from the cash register for personal needs? How to reflect purchases in accounting if the entrepreneur paid for them with personal money?
On June 1, 2014, Directive of the Bank of Russia dated October 7, 2013 No. 3073-U “On cash payments” (hereinafter referred to as Directive No. 3073-U) came into force. This document officially allowed individual entrepreneurs to spend money from the cash register for their personal needs (previously, this possibility also existed, but was not directly stated in the instructions of the Central Bank).
At the same time, also from June 1, 2014, individual entrepreneurs are allowed not to draw up a cash book and cash receipts and debit orders. This is established by the Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions...”.
Note. Until June 1, 2014 individual entrepreneurs should have been guided by Directive of the Bank of Russia dated June 20, 2007 No. 1843-U (hereinafter referred to as Directive No. 1843-U).
From this article you will learn how you can document spending money on personal needs, taking into account all these nuances.
An individual entrepreneur can spend any amount for personal needs
An entrepreneur is the full and sole owner of the business. And he has the right to dispose of the money received from conducting activities and remaining after paying taxes at his own discretion (Article 209 of the Civil Code of the Russian Federation). It turns out that you have the right to take money from the cash register at any time and spend it on personal needs. For example, to buy a gift for a relative. This conclusion is now confirmed not only by the provisions of paragraph 1 of Article 861 of the Civil Code of the Russian Federation, but also by Directive No. 3073-U, which has entered into force.
Previously, Directive No. 1843-U did not contain direct permission for such expenses. And the Central Bank, in its letter No. 29-1-2/5603 dated August 2, 2012, explained that entrepreneurs have the right to spend cash on personal needs without restrictions. However, this applied exclusively to money withdrawn from the current account. Therefore, many businessmen doubted the legality of spending cash proceeds for personal purposes. Now there is no doubt about the legality of such operations.
As for the amount of money you can spend on personal needs, there is no limit to it. So, for payment personal expenses(not related to running a business) you have the right to take as much money from the cash register as you need at any time.
How to withdraw money from the cash register for personal needs
So, from June 1, 2014, individual entrepreneurs may not maintain a cash book and not draw up cash documents (clauses 4.1 and 4.5 of the Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U). This relaxation applies to all individual entrepreneurs, regardless of the taxation system. We talked about the pros and cons of refusing to prepare cash documents in a separate article on p. 16. Please note that in order to exercise the right not to issue “prikhodniki” and “consumables”, you need to issue a corresponding order, a sample of which is given in the previous article.
When to comply with the cash payment limit
Entrepreneurs, when entering into business transactions with organizations and other entrepreneurs, must comply with the cash payment limit. Currently it is 100,000 rubles. and applies not only during the validity period of the agreement, but also after the expiration of its validity period (clause 6 of Directive No. 3073-U). For example, if after termination of the lease agreement the tenant has a debt, then he will be able to repay this debt in cash only within 100,000 rubles. taking into account all previous cash payments under this agreement.
Failure to comply with the limit of 100,000 rubles for cash payments. could turn around administrative fine in the amount of 4000 to 5000 rubles.
(Article 15.1 of the Code of Administrative Offenses of the Russian Federation).
Note that earlier in Directive No. 1843-U it was not stated that the limit of 100,000 rubles. is valid even after the expiration of the contract. However, the Bank of Russia itself, in its official explanations, explained that the ban on cash payments in amounts exceeding 100,000 rubles applies to the fulfillment of obligations both during the validity period of the agreement and after its expiration. About this is the official explanation of the Bank of Russia dated September 28, 2009 No. 34-OR. I agreed with the Central Bank and tax service(letter of the Federal Tax Service of Russia dated June 10, 2011 No. AS-4-2/9303@).
And if you have issued such an order, in order to spend cash on personal needs, you do not need to draw up any documents at all. You will not officially record the receipt or expenditure of cash. You can keep personal records in your notebook. If you come to the conclusion that it is more expedient for you to continue maintaining cash documents, then issue an expense note to issue money from the cash register for personal needs. cash order according to form No. KO-2 (approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88). As the basis for the payment in such a document, you can indicate either “Issuance of funds to the entrepreneur for personal needs” or “Transfer of income from current activities to the entrepreneur.” Then do not forget to reflect the written out “consumables” in cash book. Its unified form No. KO-4 was approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.
Example 1 . IP Selenin R.V. I was planning to go on vacation with my wife. To pay for the trip, he took money from the cash register in the amount of 65,000 rubles. A sample of filling out a cash receipt order is shown below.
How to register a cash purchase in accounting
Entrepreneurs rarely separate money into those used in business and those intended for personal needs. Especially now that it is allowed to freely withdraw any amount of cash for personal spending. Therefore, a situation may arise where you paid for a purchase necessary for your business with your personal money. Can these costs be taken into account for tax purposes? Let's figure it out.
According to paragraph 1 of Article 221 of the Tax Code of the Russian Federation, in order to account for expenses as part of the professional deduction for personal income tax, expenses must actually be incurred and documented. In addition, they must be directly related to generating income. Documents confirming expenses will also be required if you apply the simplified tax system with the object income minus expenses. How to arrange all this?
Regardless of whether you conduct cash transactions or not, you, as an individual entrepreneur, do not need to give yourself money on account. Because they are all yours anyway. The Central Bank of Russia announced this two years ago in a letter dated June 14, 2012 No. 29-1-2/4255. Issuing accountable amounts is only relevant if your employees buy something.
Accordingly, you personally do not need to formalize the purchase of valuables using advance report, as, for example, your employee would do. You just need to take into account those documents on which the property (work, services) needed for the business was paid for. Having made entries in the Accounting Book.
For tax accounting the costs are enough cash receipt, invoice or sales receipt. This requirement is relevant if you pay personal income tax or apply the simplified tax system (object - income minus expenses).
If you use UTII, the patent system or the simplified tax system (object - income), then documents confirming expenses are no longer particularly relevant. After all, you don’t take tax expenses into account and don’t keep accounting records.
June 2014
How can an individual entrepreneur receive his income from business activities?
How can an individual entrepreneur receive his income from business activities?
Tax accounting entries under the simplified tax system
Accounting entries tax under the simplified tax system We have collected all the most common mistakes when calculating a single tax, read the questions and advice from regulars and prepared a cheat sheet for you: how to correctly reflect the tax under the simplified tax system using transactions?
Entrepreneurs who apply the “simplified tax” pay one instead of three main taxes (profit, property and value added):
- or 6% of total income for 12 months;
- or 15% of the difference between income and expenses, but not less than 1% of the total.
The percentage charged under the “” taxation scheme is unchanged.
Postings for payment of income of an individual entrepreneur
Discussions 26 messages If accounting is still carried out, then, in our opinion, in this case you can use account 75 “Settlements with founders”.
In accordance with the explanations to the specified account, information on the presence and movement of all types of settlements with founders for payment is summarized on account 75. Payment of intermediate income is reflected in the debit of account 84 “Retained earnings” and the credit of account 75 “Settlements with founders”.
How can an individual entrepreneur get his money from entrepreneurial activity?
Please clarify which part of the article allows you to draw such a conclusion? An individual entrepreneur can freely manage his money from business activities, regardless of whether he has employees or not.
Can anyone tell me what entries in correspondence with 51st should be generated?
Payment of income to individual entrepreneurs - when is an organization a tax agent for personal income tax?
Payment of income to individual entrepreneurs - when the organization is tax agent according to personal income tax?
Personal income tax on the income of an individual entrepreneur received from an organization - who should pay it: an entrepreneur or an organization? In Art. 227 of the Tax Code of the Russian Federation seems to clearly state that the individual entrepreneur himself must pay this tax. But there are exceptions to this rule, which we will discuss in our article.
In accordance with Art. 227 of the Tax Code of the Russian Federation, individual entrepreneurs and other persons engaged in private practice independently calculate and pay personal income tax in relation to income received from business or professional activities.
Payment of personal income to an entrepreneur
payment of personal income to an entrepreneur payment of personal income to an entrepreneur Well, it will even be fun, so what, after all, accounting is only for individual entrepreneurs personally, and he wants to know how much he spent on himself!
I think what is important here is not the wiring, but the concept of the meaning of the operation.
Probably all such desires to create unnecessary postings for individual entrepreneurs arise when using the wrong software.
Let's look at how, using the program "1C: Accounting 8" (rev. 2.0), you can reflect the movement of an organization's own funds in computer accounting.
- Cash deposit to the bank.
- Collection.
- Receiving cash from the bank.
- Transfer of funds to another account of the organization.
Cash deposit to the bank
On August 28, 2012, cash in the amount of 10,000 rubles was deposited from the cash desk of the Confetprom organization to the bank account of this organization.
To reflect this operation, you need to create a document “Cash expenditure order” (menu or “Cash” tab) with the type of operation “Cash deposit to the bank”. When posting, the document generates the posting Dt 51 Kt 50:
Movements in the current account are reflected in the Bank Statements journal. However, if we open this journal (menu or “Bank” tab) and indicate the date 08/28/2012, we will see that there are no transactions for that day in it. However, at the bottom of the journal the receipt amount of RUB 10,000 is displayed. To see the document used to formalize the cash payment to the bank, you must click the “Including transfers” link. The list of movements displays the cash receipt order:
Collection
If we want the cash deposit to the bank to be made through account 57 “Transfers in transit” and reflected in the program using bank statement, you need to complete a collection operation.
From the cash desk of the organization "Confetprom" on August 28, 2012, the cashier was given cash in the amount of 20,000 rubles. for the purpose of depositing them into the bank account of the organization. A statement was received from the bank confirming the receipt of this amount into the current account.
First, you need to create a “Cash expenditure order” with the “Collection” operation type. When posted, the document will generate posting Dt 57.01 Kt 50:
Now, in order to reflect the receipt of money to the organization’s current account, it is necessary to create a bank statement “Receipt to the current account” with the transaction type “Collection”. You can create it manually (menu or “Bank” tab) or based on a previously entered “Cash outgoing order”. When conducting “Receipt to the current account” it will generate the posting Dt 51 Kt 57.01:
Let's open the bank statement journal. A document of receipt to the current account with the type “Collection” appeared in the journal. We indicate the date 08/28/2012. At the bottom of the journal, the total amount of receipts for that day is displayed, as well as the amount of movements (in our case, this is a cash deposit to the bank, which is described in the previous paragraph):
Let’s generate the “Account Card” report for account 57.01:
Collection operations are reflected: issuance of money from the cash register and receipt of money to the current account:
Let's generate the "Account Analysis" report for account 51 "Current accounts". The correspondence of this account with accounts 50 and 57 is visible:
Receiving cash from the bank
Receipt of cash from the bank is reflected in the document “Cash receipt order” with the transaction type “Receipt of cash from the bank”.
We will reflect the receipt of funds from the current account of the organization “Confetprom” to the cash desk of this organization in the amount of 5,000 rubles. 08/29/2012.
Receipt cash order" generates the posting Dt 51 Kt 50:
In the Bank Statements journal, the operation of receiving cash from the bank is reflected as a movement:
Transfer of funds to another organization's own account
The Confetprom organization transferred funds in the amount of 100,000 rubles on August 30, 2012. from the main current account in the bank JSCB "AVT-Bank" to another own account in the bank JSCB "Torbank".
It is necessary to create a bank statement “Debit from current account” with the transaction type “Transfer to another account of the organization”. In the “Recipient Account” field, you need to select the bank account of our organization to which the funds are transferred. In this case, the “Debit Account” detail must be filled in - the account for recording the recipient’s funds. The default score is 51:
When posting, the document generates posting Dt 51 Kt 51, with different sub-accounts “Bank accounts”:
Let's see how this operation is displayed in the Bank Statements journal. Let's open the journal and indicate in the quick selection field the date 08/30/2012, the organization "Confetprom" and its main bank account from which the funds were transferred. The debit from the current account is reflected:
Now let’s set the selection for the current account in JSCB “Torbank”, to which the funds were transferred. The document is not visible in the journal itself, but at the bottom of the journal the receipt of funds into the account is reflected as a movement. Clicking on the “Including movements” link opens a list of movement documents; it contains “Write-offs from a current account”:
In “1C: Accounting 8” (rev. 3.0), starting from version 3.0.42, when moving funds between the organization’s accounts and the cash desk, you can use account 57 “Transfers in transit”. Now, using the accounting policy settings, depending on the accounting requirements existing in the organization and the features of the business process, the user can enable or disable the use of account 57 in bank statements and cash documents.
Previously, in the program, only one option was possible for the transit of funds between the bank and the organization’s cash desk, and it did not provide for the use of account 57. The delivery of cash proceeds to the bank was recorded by posting Debit 51 Credit 50.
In fact, transferring cash to the bank consists of two stages: issuing money to the employee from the cash register and crediting it to the organization’s account. And although these two operations are carried out, as a rule, within one day, they are separated in time. It is also possible Unexpected situations- robbery, accident or simple delay. As a result, money issued in the evening of one day may not appear in the bank until the morning of the next. Here, according to accounting rules, you must use account 57 “Transfers in transit.” And now there is such an opportunity!
In order for transactions to move funds to be reflected in two entries in correspondence with account 57, in the information register Accounting policy on the bookmark Bank and cash desk flag needs to be set Use account 57 “Transfers in transit” when moving funds(Further - ) (Fig. 1). If the flag is removed, then count 57 is not used.
Transfer money between organization accounts
When you download a bank statement containing transactions for transferring funds from one organization account to another account, the following documents are automatically created:
- Debiting from current account with the type of operation Transfer to another organization account;
- with the type of operation Transfer from another account.
Postings generated by these documents Use account 57 “Transfers on the way” The wiring will look like this:
Debit 57 Credit 51 - for the amount written off from the current account; Debit 51 Credit 57 - for the amount credited to the current account.
Debiting from current account wiring is generated:
Debit 51 Credit 51 - for the amount written off from the current account.
Document Receipt to the current account
Depositing money into a current account
Access to the list of all cash documents in the program is provided via a hyperlink Cash documents from section Bank and cash desk.
The issuance of cash from the company's cash desk is registered using an accounting system document Cash withdrawal with the type of operation Cash deposit to the bank. When a bank statement containing a cash deposit transaction to a current account is loaded into the program, a document is automatically created Receipt to the current account with the type of operation Cash payment Receipt to the current account And Cash withdrawal, depend on the accounting policy settings. When the flag is set Use account 57 “Transfers on the way” The wiring will be as follows (Fig. 2):
Debit 57 Credit 50 - for the amount issued from the cash register; Debit 51 Credit 57 - for the amount credited to the current account. 
If the flag is disabled, then when posting a document Cash withdrawal wiring is generated:
Debit 51 Credit 50 - for the amount of money issued from the cash register.
Document Receipt to the current account in this case, no postings are generated.
Withdrawing cash from your account
The receipt of money into the cash desk of the enterprise is registered by a document Cash receipt with the type of operation Receiving cash from the bank.
When a bank statement containing an operation to withdraw cash from a current account is loaded into the program, a document is automatically created Debiting from current account with the type of operation Cash withdrawal. Postings generated by documents Debiting from current account And Cash receipt, depend on the accounting policy settings. When the flag is set Use account 57 “Transfers on the way” the wiring will look like this:
Debit 57 Credit 51 - for the amount written off from the current account; Debit 50 Credit 57 - for the amount deposited in the cash register.
When the flag is disabled, the posted document Cash receipt generates the following wiring:
Debit 50 Credit 51
The amount of money deposited into the cash register.
Document Writing off transactions from the current account in this case it does not form. If an organization uses the services of cash collectors, then in the functionality settings (section Main -> Functionality) on the tab Bank and cash desk flag needs to be set Collection(Fig. 3). In documents Receipt to the current account And Cash withdrawal operation type is added Collection, where count 57 is automatically activated.
Good afternoon dear friends!
With this short note we continue the cycle step by step instructions, which we started at the end of last year. Today we will talk, or rather, show how to transfer money between accounts of different banks. This is not a complicated process, but we counted about five steps to accomplish this. Here are our screenshots:
First of all, on the start page you need to go to the section "Main", get into the subsection "Settings" and select the line "Accounting policy":
In the section that opens, under the line "Methods of distribution indirect costs» find the line “Account 57 “Transfers in transit” is used when moving funds.” DO NOT put a tick there and move on.
Next, the page we need opens, where it is important to fill in the fields. We draw your attention to the lines “Type of transaction”, “Recipient account”, “Amount”, “Bank account”, “Purpose of payment”.
Having correctly specified the required values, we submit the document. After this, the “Document Movement” window opens, indicating the amount debited and the account where this money went:
To make sure that the funds have been received as intended, you can open balance sheet count 51 and check the values. In our case, everything fits:
It seems that’s it, dear friends! Once again we are convinced that there is absolutely nothing difficult in solving this problem if you know how it’s all done.
We wish you good luck and see you soon!