Accounting rules: what’s new?
Modern banking system is one of the most complex systems that constantly experiencing information need for internal and external users. Satisfy it may be more of a Bank account, which forms a detailed, accurate and meaningful information about the activity of the credit organization and its property status. From 1 January 2013, the Bank records transferred to the new Bank of Russia Regulation № 385-P [1]. The analysis showed that, in General, preserved the structure of the Plan of accounts and the Rules of accounting in credit institutions, however, there are changes in synthetic accounts, and in the common parts and the characteristics of the accounts, and in the annexes, which is connected with the change of the payment system of Russia [2]. So, after comparison of the structure of the chart of accounts of credit institutions, we see that the significant changes in CH. A «Balance of account» affected section 3 «Interbank» subsection «Interbank settlements» (excluded accounts: 30213 «Accounts of the participants of settlements in clearing non-Bank credit organizations» intended for accounting of funds deposited by credit organizations for settlement in the settlement NCO, reflecting the results of clearing and gross settlement. The account is a participant in a settlement — and-credit organization; and the bill 30214 «Accounts of the participants of settlements settlement non- Bank credit organizations», intended for accounting of funds deposited the participants of the settlement in the settlement NCO for settlements in clearing, a reflection of the results of clearing and gross settlement). Added new account: 30235»Account for the cash servicing of credit organizations (branches), which is not at the place of opening of correspondent accounts (subaccounts)», intended for accounting of the funds transferred from the credit organization (branch) from the correspondent the accounts (sub-accounts) for the receipt of cash, if the cash servicing is carried out not on a place of opening of correspondent accounts (subaccounts), and 30236 «Incomplete transfers, received from payment systems and on correspondent accounts», intended for accounting of the amounts of the transfers of funds that are to be fulfilled on the basis of orders of the participants of the payment system — payers, as well as the sums of transfers credited to the correspondent account (except for correspondent accounts in the Bank of Russia), but not listed (transferred) on the same day as directed. Changed the names of the part of the accounts, significant changes have been made to account №304. So, if earlier on account 304 «Calculations on the regulated securities market» was carried out accounting of the funds of the participants of the OSM settlement center upon completion of payment between them for operations in the organized securities market in the order, established by the Bank of Russia, now account 304 «Account for the implementation of the clearing» is intended for accounting of funds of clearing participants and other persons [3], designed for execution and (or) to ensure fulfillment of commitments made to the clearing, as well as the obligation to pay remuneration to the clearing organization and other organizations, providing the conclusion and execution of transactions in accordance with the law on clearing. As for the account 30219, which previously had no sign of accounts, now became passive. In addition, we can see that the names of the accounts have undergone changes (it is on the accounts of 303 and 304), there are changes in the accounts of the second-order accounts 302, 303 and 304) and section 4 «Transactions with clients» section «Means on accounts» (changed the names of the accounts 40901, 40902, 40905, 40909 — 40913). Thus, if the previous account 40901 called «Letters of credit to pay the» now «Liabilities under letters of credit», 40902 «Letters of credit payable on settlement of accounts with non- resident» is now called the «Liabilities under letters of credit with non-residents», 40905 «Current accounts of the authorized and outstanding translations of the» now «Unpaid translations»; 40909 «Translations in the Russian Federation» — «Outstanding cross- border transfers of funds»; 40910 «Transfers to non-residents of the Russian Federation» — «Outstanding cross-border transfers of funds to non-residents», 40911 «Transit Account» — «Received cash for interpretation», 40912 «Translations from the Russian Federation» — «Received cash for transboundary transfer «, 40913» Transfers from non-residents of the Russian Federation «-» Received cash for transboundary transfer of non-residents. « In Chap. «B», «B», «C» and «D» there is no change, except in Ch. «B», the term «settlement documents» is replaced by «orders.» In this context, off-balance account 90901 renamed «Order, pending the acceptance for payment, pending authorization of operations» (former name — «Settlement documents awaiting acceptance for payment»), off- balance account 90902 is now called «Orders not paid in time» (in 302-P — «Settlement documents are not paid on time»), and the account 90909 has a new name, «accepted by the customer orders, money for not debited from bank accounts» (earlier — «Settlement documents pending the DPP» ). Of off-balance sheet accounts is excluded account number 90903, which is called «settlement documents clients are not paid on time due to lack of funds in correspondent accounts of credit institutions.» Slightly changed the structure of the Regulations, the form and the Balance Sheets. With regard to changes in Part I [1], the Bank of Russia made a large number of stylistic edits. Thus, we believe that these innovations will improve the bank account and ultimately realize the main purpose of the Russian banking sector in the medium term, an active part in the modernization of the economy by significantly raising the level and quality of banking services. Literature 1. Position of the Central Bank of the Russian Federation of 16.07.12 № 385-P «On the accounting rules in credit organizations, located in the Russian Federation» 2. Federal Law № 161-FZ «On the national payment system.» 3. Federal Law № 7-FZ of 7.02. 2011 «On clearing and clearing activities.»
Кузьмінська О. Е., канд. екон. наук, професор кафедри обліку в кредитних і бюджетних установах та економічного аналізу, ДВНЗ «Київський національний економічний університет імені Вадима Гетьмана»
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