D 57 to 50 what the wiring means. What will we talk about

Debit 57 Credit 57 - Such wiring is not provided by the account plan. Wiring in debit 57 loan 57reflects the amounts of funds that are "on the way" from the cashier to the bank and back. Also, this account can be used in other operations - consider them further.

Possible account correspondence 57

In order not to complicate the already complicated accounting, many accountants for cash flow (hereinafter referred to as DS) from the cashier to the bank reflect the wiring of DT 51 CT 50. But this approach is essentially incorrect. After all, these money was issued to some authorized person, and on the way to the bank they could lose or steal. Or DCs were issued from the box office in the evening, and commissioned to the bank in the morning. That is, there may be time between the issuance from the cash office of the DS and their surrender to the bank, and there is always a mediator. Therefore, postings using account 57 are more correct.

This account is mentioned in the instructions for the application of the account plan approved by the order of the Ministry of Finance of 31.10.2000 No. 94n. As follows this documentThe account 57 is intended to be generalized and reflecting information on the movement of DS, minced in the cash register of Russia, Sberbank or others credit organizations, but not yet enrolled in the company's account.

However, today this characteristic is not entirely relevant, since the savings kiss has long been abolished, and only the individuality can send DS through the mail (paragraph 1 of the order of the FSUE "Post of Russia" from 13.03.2007 No. 81P). Thus, the DS must be issued to the accountable person, and it will have to pass an advance report. Postings in this case will be the following:

• Dt 71 CT 50 - DS issued to the accountable person;
• Dt 57 CT 71 - DCs are handed over to the post office;
• Dt 51 CT 57 - DS are credited to the company's account.

This approach is possible, but used infrequently.

According to the instructions, the account 57 may contact the accounting accounts of DS 50 (51, 52), as well as 62, 76, 79, 90, 91 debet 57.- credit 57.The account interacts with accounts 50, 51, 52, 62, 73.

Because this instruction is not regulatory act And it is information (a letter of the Ministry of Finance of the Russian Federation of March 15, 2001 No. 16-00-13 / 05), often accountants use account 57, applying uniform approaches to accounting, as well as guided by the instructions of the Bank of Russia.

Most often, this account is used to account for acquiring operations.

Using account 57 in acquiring

The life of a modern person is difficult to imagine without a bank card. It is very convenient to use it. Therefore, many stores for settlements with buyers using bank cards are installed at the Cashier terminals. Payment by the card through the POS terminal is called acquiring.

IMPORTANT!When calculating clients by means of payment terminals, the buyer needs to issue a terminal report - slip and cash receipt (with the use of CCC) or BSO (the letter of the Ministry of Finance of the Russian Federation of November 20, 2013 No. 03-01-15 / 49854). When using the CCM sums obtained through the terminal, it is necessary to reflect in the cashier-operator log (in column 12, indicate the number of cards, and in column 13 - the amount received) on the basis of the Z-report (letter of the Federal Tax Service of the Russian Federation in Moscow of January 20, 2011 No. 17 -15/4707).

Accounting in the acquiring is carried out by the following records:

• Dt 57 CT 90 - Received for the goods.

If the buyer needs to specify, then the wiring will be like this:

• Dt 57 CT 62 - payment received from the buyer;
• Dt 51 kt 57 - revenue arrived at the current account;
• Dt 91 CT 57 - Celebrated the Commission of the Equiler Bank.

Account usage nuances 57 on examples

Companies may resort to the use of account 57 and when delivering revenue from the store to the bank through collectors.

Example 1.

LLC "Fortuna" is engaged in trading through retail stores. Revenue in the amount of 43,000 rubles. From the store A was transferred to collectors. The next day, an amount of 42,000 rubles was credited to the company's account of 42,000, because when parsing the bags of the bank, the bank's cashier was revealed fake bill Rate of 1,000 rubles. This fact is fixed on the revolving side of the accompanying statement to the bag.

Dt 57 CT 50 - 43 000 rub. - DS transferred to collector.

Dt 51 CT 57 - 42 000 rubles. - DS commissioned by collectors to the company's current account.

Before finding out the circumstances, the amount of shortage must be recorded by the recording:

Dt 94 kt 57 - 1 000 rub. - revealed a shortage in the size of the nominal price of bills.

As a result, the examination of the bill was recognized as a fake, an act of examination of monetary signs was drawn up. Guilty face B. this case the cashier is recognized, and the shortage of shortage is decided to keep wages.

Dt 73 Kt 94 - 1 000 rub. - The amount of shortage is related to the guilty face.

Dt 70 (50) CT 73 - 1 000 rub. - The shortage is reimbursed.

If the cashier was recognized as innocent, the nominal bills would have to reflect as part of some expenses: Dt 91 CT 94.

Example 2.

The company Verona LLC for settlements with accountable persons uses a corporate card. 02.06.2016 The company listed DS to the account of the card in the amount of 10,000 rubles. Using the account 71 in this case is inappropriate, since the card has not yet been issued. You can reflect this operation with a record:

Dt 57 kt 51 - 10,000 rubles. - DCs are credited to the front account of the card.

The issuance of the card employee must be reflected by the Wiring of DT 71 CT 57.

Example 3.

06/03/2016 Lik LLC purchased dollars in the amount of 350,000 rubles. The dollar rate for this date was 66,7491 rubles. (i.e. purchased $ 5,243.52). Also, the company sold the euro in the amount of 250,000 rubles. Euro exchange rate on 06/03/2016 - 74,8191 rub. 06.06.2016 Dollars enrolled at the current account at a price of 66,8529 rubles. Euro is written off at a price of 74,5610 rubles.

Wiring

03.06.2016:

Dt 57 kt 51 - 350 000 rub. - Listed rubles to buy dollars.

06.06.2016:

Dt 52 kt 57 - 350 544,52 rub. - Outlied dollar entered account.

Dt 57 kt 91 - 544,52 rub. - Reflects a positive exchange rate difference.

Wiring

03.06.2016:

Dt 57 kt 52 - 250 000 rub. - Sale euro for conversion.

06.06.2016:

DT 51 CT 57 - 249 137.38 rubles. - Received rubles after conversion.

Dt 91 kt 57 - 862,62 rub. - Reflects a negative term difference

RESULTS

Debit 57 Credit 57 - This entry as an independent wiring in accounting does not apply. Records for the debit and credit 57 accounts in correspondence with other accounts are used to reflect the movement of DS "on the way" between the cashier and the bank, as well as between the Equiler Bank and the Company's current account with mutual settlements with buyers through POS terminals

Sch. 57 "Transfers on the way" applies legal entities and individual entrepreneurs To collect information on funds, which were transferred to bank accounts for settlement accounts, but not yet enrolled on them.

Account 57 in accounting is a collective generalization of information about the cash of the enterprise in the way, as in russian rubles, so I. foreign currency. As a rule, this account displays information about the cash delivery to the bank (for example, trading revenue), which has already been entered in the cashier of credit institutions or transferred through collection services, but not yet credited directly to the company's account. Confirmation of the operations carried out are receipts of credit institutions on making money or copies of accompanying documentation of collectors.

To separate the method of making funds and separate accounting of operations in foreign currency, sch.57 may be divided into the following subaccounts:

57.01 - the amounts that were entered into credit institutions were displayed, but did not receive confirmation of the banking discharge on enrollment (for example, the delivery of trade proceeds);

57.02 - Operations for the acquisition of foreign currency, used if necessary, regards the difference between the cost of purchasing currency and the course of the Central Bank of the Russian Federation;

It should be borne! When incorporating exchange rate differences in the cost of purchasing goods, it is recommended to use Sch.76.09.

57.03 - applied in retail To display the acquiring transactions (the buyer pays goods through the terminal through payment cards, the Equiler Bank credits money after a while, deducting a certain percentage for the calculation);

57.21 - Translation operations expressed in foreign currency;

Attention! If necessary, the company can introduce additional subaccounts.

Sch.57 is active - the debit is displayed for enrollment. On the loan sc.57 is carried out to be carried out further enrollment of their funds target destination (Calling money in cash, currency receipt, etc.)

Regulatory regulation

Use sch. 57 To display information about the funds transferred to credit institutions, but not yet enrolled in the appointment of the organization is carried out in accordance with the current accounts, approved by order Ministry of Finance from 31.10.2000 No. 94.

In addition, the need for bank cash revenue Examples of the limits are regulated by the indication of the Bank of Russia from 11.03.2014 No. 3210-y and other regulatory documents.

Common economic operations, wiring on them

1. Operations for the transmission of trade proceeds in excess of the limits
2. Transferred money, but not enrolled in the appointment (purchase of currency, translation between the company's own accounts in different banks etc.)
3. Repayment receivables until crediting money

   DT57 kt62,76,79

4. Receipt of funds on the way

   DT50 kt57 - entered the cashier

   DT51.52 KT57 - enrolled on current accounts in Russian or foreign monetary units.

Brief description of the account 57 (active or passive, reflection in accountability, etc.)

Account 57 in accounting is a transit account. Here is tracked by more than one banking day translation of funds (in rubles / currency) from one place to another.

This account is regulated in account accounts by the plan and instructions for its use (the order of the Ministry of Finance of 31.10.2000 No. 94N). The procedure for maintaining cash and non-cash operations is determined by the Central Bank of Russia (the letter of the Ministry of Finance of 04.10.2011 No. 07-02-06 / 184). To this end, the Bank of Russia approved many provisions, including:

• dated 24.04.2008 No. 318-P (cash operations);
• from 19.06.2012 No. 383-P (transfer of money);
• from 05.01.1998 No. 14-P (cash handling), etc.

The organization can open a subaccount for accounting separately:

• funds inscribed in the bank - 57.1;
• money listed in order to purchase currency - 57.2;
• currencies for the purpose of selling - 57.3, etc.

For each specific currency, accounting on account 57 is proposed separately, i.e. additional subaccounts are open.

Active or passive account 57 ? The account is active. In terms of accounts, it enters the "cash" section. The debit of account shows cash On the way, and on the loan - their hit to the desired account or in the organization's office, that is, the completion of the operation of their transit.

When the funds are translated into account 57 on the last day of the period, they remain on the debit balance and are reflected in accounting balance As part of the line 1250 "Cash and cash equivalents".

Wirings on account 57

The account 57 is used for operations such as:

• transfer of cash from the cashier to collectors for making funds to the current account of the company;
• transfer of funds from one current account to another in different banks or from one unit to another;
• transferring money S. corporate card to the current account in different banks and vice versa;
• purchase / sale of currency (its conversion);
• equiphering (payment by the buyer of its purchase plastic bank card By terminal).

Basic wiring on account 57 - Translations on the way:

Example, how to close the score 57 at the acquiring

To understand how to close the account 57 correctly, it is proposed to solve the practical task.

Do not know your rights?

Conditions of the problem

The company reflects day revenue. Goods sold for cash for 310,000 rubles, including 18% VAT; Paid through the terminal by a bank card 280,000 rubles, including 18% VAT.

Banking Commission of the Bank for the Exaring Agreement - 1.8%.

Calculations

1. Total revenue: 310 000 + 280,000 \u003d 590 000 rubles.
2. VAT from revenue: 590 000/118 × 18 \u003d 90 000 rub.
3. Sum banking Commission by acquiring: 280,000 × 1.8 / 100 \u003d 5 040 rub.
4. The balance of non-cash revenue minus the Bank's Commission: 280,000 - 5 040 \u003d 274 960 rubles.

Solution with wiring on account 57

***

The monetary funds of the organization in transit is the account 57. They are intended to be credited to the settlement / currency account, as well as at the company's cash desk, but have not yet reached its destination. An account is used for collection, acquiring or buying / selling currency. For accounting for each specific currency, a separate subaccount is applied.

If, for example, cash was transferred to the collection in the evening on the last day of the period, they will be credited to the current account already in another period - only the next day. That is, they will be a debit balance on account 57 and taken into account in total amount Rows 1250 "Cash and cash equivalents" of the accounting balance.

Synthetic account 57 "Translations on the way" is used to reflect information on the movement of remittances in Russian and foreign currencies. When does the need for transit operations arise? Do I need to close the sch. 57? We will analyze all the details on typical examples with wiring.

Account 57 in accounting

In accordance with the norms of the order No. 94n of 10/31.00.00, information on the translation of the organization is displayed on this current account, that is, the amounts intended for transfer in favor of the company; already entered in the cash office of the post office, credit institution Or Sberbank, but not yet credited to the recipient's account. The basis for reflecting such operations in accounting is the payment receipts of the Russian Federation, Sberbank or other credit institutions, as well as accompanying statements (copies) for collection.

The main difference between translations from other factors - transit nature and time interval between the moment of making funds and write-off (more than 1 day). Since the account 57 in accounting is active, the increase in revolutions takes place at the debit of correspondence with accounts -, 91 ,,,, 51, 79 ,,,, 62. And the write-off of transfers is carried out on the loan. 57 in correspondence with accounts - 52, 51, 50, 73, 62.

Note! May not reflect the transfers on the path in the account 57 (wiring are shown below), organizations with cash revenue not exceeding the cash limit set on the day; Enterprises using only non-cash payments; Computations of cash revenue for permitted goals - pay payments, issuing travel expenses, repayment of obligations to suppliers, etc.

Subaccount to 57 account

• 57.01 "Funds surrendered by the Bank, but not yet received at the R / account" - is used to reflect the funds that were commissioned to the bank in the last reporting number of the period, but were not credited to the account in the same period.
• 57.02 "Means used for currency transactions"- applied by organizations to carry out operations with foreign currency.
• 57.03 "Funds in rubles listed through payment cards" is used to account for acquiring operations.

Thus, it can be concluded that the account 57 "Translations on the way" is needed to ensure reliable accounting of the cash of the enterprise and the timely reflection of the process of finance movement in ruble and foreign exchange equivalents.

How to close 57 account

The need to close account 57 occurs when debiting the sums of translation, that is, during the enrollment of money on the R / account (for example, with acquiring); During exchange differences on time currency deals. The operation will be considered transit if the money comes in one day, and spent in another. When the currency movement is forming, it is necessary to follow the requirements of PBU 3/2006, namely, paragraph 4-6, 20, that is, to recalculate the amount from the mains in rubles. Accordingly, the arising differences will be recognized as other income or expenses of the company (clause 7 of PBU 9/99, paragraph 11 of 10/99) and write down to 91 sch.

Closing 57 accounts - wiring

• D 57 K 91.1 - a positive difference is reflected while raising the CB course.
• D 91.2 K 57 - a negative difference is reflected when a decrease in the rate of the Central Bank.
• D 91.2 to 57 - reflected in the amount of the amount of the Commission of the Equiler Bank.

"Translations on the way": 57 Accounting account - Postings

• D 57.03 to 90.01.1 - reflected the amount of retail revenue paid by acquiring.
• D 51 to 57.03 - reflected crediting money on the R / account of the seller.
• D 57.01 to 50 - In the last number of the month, making money from the cash register at the R / account is reflected.
• D 51, 52 K score 57.01 - reflected enrollment of funds on the road to the R / account.
• D 57.02 to 52, 51 - the transfer of funds for the purchase of foreign acids.
• D 57.01 to 62, 76 - Reflects the listing monetary transformation From the counterparty, but the funds on the R / account have not yet arrived.
• D 51 K 57.01 - reflected receipt of funds to the bank.

Conclusion - in this article we figured out what money transfers are; Led typical wiring 57 accounts, and found out which organizations can work without reflecting transit amounts.

The article will tell about the intricacies of the company's accounting of the company that are on the way.

What will we talk about

Monetary amounts on the way are the financial assets of the enterprise, which are transferred to the cash register of credit, postal or banking organizations to enroll on the settlement accounts (RSC) of the enterprise, but not yet received, that is, unrelated in the coming bill. In most cases, we are talking about company revenue.

For accounting of this species financial assets Order of the Ministry of Finance No. 94n provides for a separate Buchsuchi. In other words, the score 57 "Translations on the way" is intended to reflect information on remittances committed not only in rubles, but also in foreign currency.

Simple language, 57 Bubet reflect the amounts of money that were made through the bank's cashier or post office in favor of the company, but have not yet been received on RSh. The basis for making an appropriate record in accounting is receipts, accompanying statements for collection, similar payment documents.

When the 57 account is used

This Buchther should be applied only when a certain amount of time is required to carry out an income or expenditure operation on RSC, but at least one day. That is, if the operation to enroll or write off the money with the RSC company takes two or more days, then the company is obliged to apply the account 57 in accounting.

We note the situations in which it is not necessary to use BuchTuff 57:

1. Organizations receiving cash revenue of which does not exceed installed Limita Cassows.
2. Firms that use exclusively non-cash payments.
3. Companies that spend the received revenue to pay the staff to the staff, on issuing travel scope, for calculations with suppliers.

Characteristic Buchscheta

Synthetic account 57 refers to a group of active buildings. Consequently, when sending a money transfer to RSC, an accounting record for the debit is formed, and when crediting money is enrolled on the RSC, a credit entry is formed.

In accounting provided subaccounts:

• 57-01 - on this subaccount is formed information about translation transactions in ruble equivalent;
• 57-02 - to reflect information on the movement of foreign currency, which is on the way;
• subaccount 57-03 - summarizes information on operations performed using payment cards, that is, on acquiring operations.

Forming a cash flow report, account 57 account. That is, cash in the way is reflected in this reporting. Include in the DS movement report debit speed. 57. Note that operations in foreign currency should be counted in rubles in accordance with the PBUs established by PBU 3/2006.

How to close 57 account

When enroll monetary sums At RSC Buchsuchu 57 is subject to closure. That is, the amount on the way should be recruited on the RSH. Also Bukhuchuchi should be closed when calciting operations. When translated in foreign currency, the operations are subject to recalculation in rubles in accordance with paragraphs 4-6, 20 PBU 3/2006. If the operation is recalculated, there are almost always exchange differences that are reflected in other income or expenses of the company.

Typical wiring

Why 57 account red? To find an error, check the account analyst. Perhaps, when registering housekeepings, a balance arose. An error may occur when the additional wiring is generated to pay for the services of the Equiler Bank (Debit 62, 91-02 Credit 51). Note that the Commission is debited immediately with SC. 57, that is, form an additional wiring should not be.