51 account. Account 51. Debit 51 accounts

Any economic activity of the organization is impossible without the movement of financial flows. Cash is involved in all processes occurring at enterprises of any form of ownership. Purchase of working capital, investment in fixed assets, settlements with budgets of different levels, founders, employees of the enterprise - all production and administrative actions are committed with the help of money and with the aim of obtaining them.

Types of payment

In practice, two basic types of settlements are used: cash and non-cash. Cash, as a rule, is used for small amounts of cash flow - these are one-time payments that can be made through the cashier's office. For small businesses, with a small turnover and modest income, the use of cash is the best option. Large companies are more likely to adopt a non-cash system; As shown by the results of its use, it is much more efficient, faster and cheaper than working with large amounts of money. Therefore, to date, 98% of all settlements are carried out through the banking system, by non-cash basis.

Reflection of a non-cash system in accounting

For analysis, planning, accounting, and movement, the enterprise opens a synthetic, balance-sheet account 51. It is active, which means reflecting the incoming funds on a debit, the expenditure of financial resources on a loan. 51 The account is created for the account of the most mobile from assets of the enterprise - non-cash means. In the balance sheet, it is reflected in a generalized form, the balance (balance) is determined daily for the operational management of finances. Analytical accounting is maintained for each item of receipt and expense separately. An organization can simultaneously open the required number of accounts in one or more credit institutions. Regardless of their number, all information on the movement has been accumulated and is conducted on 51 accounts. The balance (balance) is formed by the formula: balance at the beginning + turnover on the debit of the account - turnover on the loan. The result is the sum of available (at the moment) funds. It refers to 51 accounts as the initial debit balance for the next period.

Types of non-cash payments

All settlement and payment transactions are carried out by the bank, with which the organization has concluded a contract for the maintenance of the account. The reason for making withdrawals or transfers of funds is the written notification of the owner, which is checked by bank employees for compliance with legislation and unified forms. The organization-owner of funds chooses the form of non-cash payment independently, based on contractual obligations of specific counterparties. More often, the payer company with the help of the relevant document gives the bank an order to withdraw (write-off, transfer) non-cash funds from the account in favor of the specified counterparty. Unconditional write-offs are rarely used, the confirmation of which is not required from the owner of the assets. Cash withdrawal for own needs is made by the organization with the help of checks. The owners of the bank account receive the necessary check limit on the basis of the application. Completed and certified with the appropriate signatures and seals, the checkbook sheets can also serve to calculate the account holder's enterprise with contractor organizations, suppliers, etc. At the same time, a check is issued to the organization or an individual (its representative) and is cashed when presented to the bank Payer.

Document flow on the current account

51 the account is maintained on the basis of a bank statement. Documents are attached to it, which serve as an instruction for the movement of funds on a specific account of the enterprise. All write-offs, transfers, which the owner of assets made during the period of discharge, are confirmed by a copy of the outgoing payment order or demand. The check counterpoint serves as a justification for withdrawing cash. Crediting of the received sums from the enterprise-owner (delivery of a part of proceeds in cash) is fixed by the bank warrant. Funds received from buyers and other debtors, within the framework of contractual obligations, are confirmed by a copy of the incoming payment order of the payer organization. All documents on the transfer of non-cash money are processed in strict accordance with the unified forms and requirements of the bank, certified by signatures of authorized persons and the seal of the organization.

Debit

Debit 51 account is a reflection of the receipt of funds. Admission is from the following sources:

• The cash register of the enterprise (Д 51, К 50) - this posting is made when crediting cash from the cash desk to the settlement account.
• Settlements with counterparties (D 51, K 62/60/76) - the amount credited to the account from buyers, other debtors, from suppliers (return of advance, unnecessarily listed funds, settlement of claims).
• Loans, loans, loans (D 51, K 66) - the transaction is conducted in the event that the borrowed funds arrive at the settlement account.
• When settling with shareholders, owners (D 51, K 75) - funds were made by the founders (as negotiable or with an increase in the authorized capital).
• Calculations with budgets and non-budgetary organizations (D 51, K 68, 69) - lists overpaid taxes or amounts of social support for the population (benefits, sickness, etc.).

The debit turnover is summarized for the reporting time period and is a generalized indicator of the receipt of funds to the company's settlement account. For the analysis of receipts, a turnover-balance sheet or an account analysis is used.

Movement on the loan

The credit of account 51 is formed from operations of write-off (expense) of non-cash means of the enterprise. Turnover on the loan shows the total amount of transfers, debits and withdrawals of cash placed on account 51. The postings for the loan are as follows:

• Withdrawal of cash (D 50, K 51) - cash from the settlement account is withdrawn, arriving at the cashier's office of the enterprise (cashing takes place in a limited order, indicating the item of expenses). Most often, organizations use part of the funds when paying wages or for economic needs.
• Movement of non-cash (D 51/55, K 51) - this correspondence is carried out when transferring part of the funds to another account or opening of special letters of credit intended for settlements with counterparties.
• Payment to suppliers, contractors and other creditors (D 60/62/76, K 51) - transfer of the amount of assets from the settlement account to the counterparties (for goods and services, product returns, etc.).
• Settlements for loans, loans and loans (D 66, K 51) - interest is listed for the use of borrowed funds or repaid loans.
• Fulfillment of obligations to budgets of various levels and extrabudgetary funds (D 68/69, K 51) - depending on the tax or fund, correspondent subaccounts are indicated in correspondence.
• Salary (D 70, K 51) - transferred to employees.
• Settlements with the founders (D 75, K 51) - based on the results of activities, payments were made to the founders.