Organization of analytical and synthetic accounting...

Organization of analytical and synthetic accounting in credit institutions

Banking accounting is divided into synthetic and analytical. Synthetic accounting - accounting generalized accounting data on types of property, liabilities and business transactions for certain economic characteristics. Analytical accounting - more detailed detailed accounting, discloses information about property, liabilities and business transactions within each synthetic account.

Analytical Accounting

Documents of analytical accounting in credit institutions are: personal accounts; bill of account balances; list of balances of placed (attracted) funds.

Personal account of the credit organization looks quite clearly.

Example of the numbering of personal accounts - opening of a personal account of a commercial organization, which is in federal ownership, to account for customer funds, is given in Table. 13.10:

section number - 4;

balance account of the first order - 405;

second-level balance account - 40502 (bits 1-5);

currency code (US dollar) - 840 (digits 6-8);

security key - 1 (bit 9);

branch number - 21 (digits 10-13);

the serial number of the account is 128 (digits 14-20).

For budget accounts: three digits - a budget classification symbol, four digits - a personal account number.

For accounts for recording expenses and incomes: five digits - the symbol of the profit and loss account, two digits - the serial number of the account.

Each account is assigned a name and numbers. The number of the account must uniquely determine its belonging to a particular client and the intended purpose.

The following information should be reflected in personal accounts: the date of the previous operation on the account, the incoming balance at the beginning of the day, the debit and credit turnover reflected for each document, the balance after each operation and the balance at the end of the day.

Table 13.10

Personal account of a credit institution

Requisites

Second-order account number

Code

currencies

Protective

key

Branch number

Account number of the account

Account Number

4

0

5

0

2

8

4

0

1

0

0

2

1

0

0

0

0

1

2

8

Ranks

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

Personal accounts are maintained on separate sheets (cards), in books.

In the details of personal accounts, the date of the transaction, the document number, the type (the code of the transaction), the number of the correspondent account, the amounts separately for the debit, the loan and the balance are reflected.

It is allowed to keep records of contributions made by shareholders, deposits of individuals, bank employees, accounting for fixed assets, inventory items and other operations important for the bank, for individual programs, with reflected totals on the relevant accounts in the balance sheet.

Opening of customer accounts is registered in a special book - a personal account registration book.

The registration book contains the following data:

- account opening date;

- date and number of the account opening agreement;

is the name of the client;

- name (purpose) of the account;

- number of the account;

- the order and frequency of issuing account statements;

- the date of the message to the tax authorities about the opening of the account;

- account closing date;

- note.

Personal accounts opened for the offset of property, settlements, participation, capital, income, expenses, performance results, etc., are also recorded in the book of open accounts for intra-bank transactions.

The accounting policy of the credit organization can provide for the book of registration of personal accounts using special software, provided daily and for every first day of the new year, print out a list of newly opened and closed accounts that are filed in a separate file and kept with the chief accountant or his deputy. The current accounts registration list, formed for the year, is checked against the statements of open and closed accounts, lined up, sealed, signed by the chief (deputy chief) accountant and handed over to the archive. If necessary, the credit organization can maintain several books, with the obligatory through numbering of each page for all books.

Changes in the account book of customer's personal accounts can be made only with the permission of the chief accountant or his deputy.

Customer's customer accounts are printed in two copies of the existing forms of forms, which are transferred to the accounting department. The second copy is an extract from the personal account and is intended for delivery or sending to the client. Personal accounts, whose statements are not issued to customers, are printed in one copy. Account statements, printed from automated banking systems (ABS), are issued to customers without stamps and signatures of employees of the credit institution.

After the issuance of statements to customers, personal accounts for the reporting month are stitched in bundles in ascending order of account numbers on balance sheet and off-balance accounts and are archived. The database of personal accounts in the ABS is maintained with obligatory duplication on at least two different media and must ensure the preservation of information during the period established for the storage of relevant documents.

Statement of account balances of the first, second order, personal accounts, balance and off-balance accounts. The statement is made daily. According to the decision of the management of the credit organization, the statement of balances in the context of personal accounts on accounts requiring confidentiality is compiled separately. The total balance sheet includes the totals for these accounts.

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