Check your tax account. Audit check of settlement and other bank accounts

How to check a bank account online? This questionmore relevant to individuals. However, sometimes a similar need may arise in the enterprise. Read about the ways to do this in our material..

Checking your own accounts through the used RBS system

Checking through remote banking is the most logical option for checking your own company account if any remote banking system (bank-client, Internet bank) is connected. To obtain almost complete current information on the account, it is enough to enter the service used and generate a report on desired account(for example, an extract).

Checking counterparty bank accounts

Sometimes it is necessary to get Additional information on the account (accounts) of the counterparty. For example, if an agreement is concluded with a new counterparty or the counterparty suddenly changes bank details. To avoid various controversial points with the banking and tax structures that dealing with a problematic partner may entail, it will be useful to collect some information about the latter.

How to check a bank account via the Internet for a counterparty?

With the help of Internet resources, in particular, you can find out:

• Is the account provided by the counterparty blocked by the Federal Tax Service? This can be done using a special service of the Federal Tax Service service.nalog.ru/bi.do. To obtain information, information about the TIN of the counterparty and the BIC of his bank is sufficient.
• Are there any other restrictions on a particular account? Not all banks provide the opportunity to find out yet, but some already have a similar service. For example, you can check information about a Sberbank client's account at http://www.sberbank.ru/ru/about/today/requisites/invoice_check . Here, in addition to information about the client, you will also need a 20-digit account number.

Nuances of checking counterparties via the Internet

It should be borne in mind that the information obtained by the above methods will not be complete. Some information is not the responsibility of the Federal Tax Service, and banks are not required to provide such information. For example, if your counterparty is on the bank's "black lists" (according to the criteria of law No. 115-FZ dated August 7, 2001), you will most likely find out about this only at the moment when you start having problems with making payments for settlements with this counterparty. You simply won't get this information over the Internet.

Much more detailed information for partner analysis can be obtained by collecting information simultaneously in several areas. For example, by supplementing the data on bank accounts with freely available information from the Unified State Register of Legal Entities.

In addition, there are special resources on the Internet where you can check the company with a fairly accurate “trustworthiness rating”. At the same time, for such checks, both the information presented above and the reviews existing on the network of those who have already dealt with the verified counterparty will be summarized. Thus, there is a choice - to search for information on your own and then draw conclusions or get a ready-made system assessment through an Internet resource.

Results

You can check your own bank account using remote banking systems. The available options for checking a counterparty's bank account allow obtaining a limited set of information. However, this information may not be sufficient to conduct a complete analysis of a partner company.

The purpose of the audit of transactions on settlement, currency and other accounts in the bank is to form an opinion on the reliability financial statements under the “Cash” section and compliance with the applied accounting methodology Money on bank accounts operating in Russian Federation regulatory documents.

The auditor, when checking transactions on bank accounts, must take into account the main regulatory documents governing the procedure for conducting transactions on settlement, currency and other accounts in banks and accounting for these transactions.

The following documents and accounting registers can serve as sources of information for verification:

1. Balance sheet (form No. 1);
2. Cash flow statement (Form No. 4);
3. tax reporting (information on ruble and foreign currency accounts);
4. registers synthetic accounting bank account transactions;
5. primary documents that process transactions on bank accounts.

Audit of current account transactions

The auditor must determine how many settlement accounts the company has and check how analytical and synthetic accounting is maintained for each of them. At the same time, he establishes the number and numbers of accounts opened with banks; bank names. This data is needed to check the availability of bank statements for all accounts and synthetic accounting registers for each account.

The main information on the current account is contained in bank statements and primary documents attached to them. The auditor must check whether each transaction reflected in the extract is confirmed by the relevant primary documents.

Then the auditor determines the legal basis for the relationship between the organization and the bank, checks the compliance of the bank account agreement (contract for banking services) with the norms of the Civil Code.

When auditing current account transactions, you should pay attention to the following:

• compliance of the amounts in bank statements with the amounts indicated in the primary documents attached to them;
• completeness and reliability of bank statements and documents to them (the balance at the end of the period in the previous bank statement on the account must be equal to the balance at the beginning of the period in the next statement);
• the correctness and completeness of the transfer of money deposited in the bank in cash;
• the presence of a bank stamp on the primary documents attached to the statements (in case of identification of documents without a bank stamp, a counter check is carried out at the request of the enterprise in the bank);
• the validity of the transfer of funds (the existence of agreements, contracts);
• the correctness of the accounting entries for operations in the bank.

The auditor should familiarize himself with the applicable form accounting and a list of registers for accounting for funds in bank accounts; document flow (workflow schedule) of primary documents related to the accounting of funds in bank accounts; a list of persons who have been granted the right to sign monetary and settlement documents for operations on bank accounts.

Checking the documentation of transactions on bank accounts

Operations for crediting and debiting funds from bank accounts are drawn up by primary documents, the forms and procedure for filling which are established by the instructions of the Central Bank of the Russian Federation. These documents include:

1. bank statements with attached forms of settlement and payment documents approved by the bank: payment order, payment request, payment request-order, payment order, collection order (instruction), application for depositing cash to a current account, cash receipt form for withdrawing cash from a current account, instruction for the mandatory sale of currency, instruction for the purchase of currency, instruction resident on the transfer of the purchased currency, etc.;
2. primary documents attached to bank settlement documents and substantiating the legitimacy of the operations performed.

The auditor checks the correctness of paperwork, conducts an arithmetic check of documents and checks for the legality of business transactions performed on bank accounts.

The auditor should pay special attention to operations on indisputable (acceptance-free) debiting by the bank of funds. This is possible only on the basis of a court decision, a direct indication of the law, an agreement between the client and the bank.

Operations on bank accounts may be suspended in accordance with Art. 76 of the Tax Code to ensure a decision on the collection of a tax or fee. This restriction does not apply to payments, the order of execution of which, in accordance with the civil legislation of the Russian Federation, precedes the fulfillment of the obligation to pay taxes. Suspension of transactions on accounts is valid from the moment the bank receives the decision of the tax authority to suspend such transactions and until the cancellation of this decision.

When auditing transactions on a current account, the auditor also checks:

1. the procedure for maintaining accounting registers;
2. whether synthetic accounting registers are maintained for each settlement account opened with a bank, whether a consolidated register is compiled;
3. timeliness of reflection in the registers of synthetic accounting of operations on the movement of funds on the current account; whether entries are made in accounting registers for each bank statement;
4. the identity of the entries in the accounting registers and in the bank statement.

When checking the completeness of the transfer of funds transferred by buyers and customers in payment for the delivered inventories, work performed and services rendered, it is necessary to reconcile the debit entries of account 51 “Settlement account” with the credit entries of accounting registers for accounts 46 “Sales of products (works, services)” or 62 “Settlements with buyers and customers”, 76 “Settlements with various debtors and creditors”.

The receipt of funds from financial and credit organizations in the form of loans, the crediting of funds from other current accounts is checked by counter-checking the entries in the accounting registers for accounts 90 “Short-term bank loans”, 92 “Long-term bank loans”, sub-accounts to account 51 “Settlement account ”, 55 “Special bank accounts”, as well as reconciliation of statements and documents attached to them.

Checking the legality of debiting funds from a current account

The transfer of funds from the current account to pay off debts to suppliers should be analyzed in the audit section of settlement operations on account 60 “Settlements with suppliers and contractors” in order to establish how realistic and reasonable they were used.

The auditor fixes the violations revealed during the check of operations on the current account in the working documentation and reflects in the report on the results of this section of the audit.

Checking operations on foreign currency accounts

The procedure for opening foreign currency accounts and carrying out operations on them is regulated by the currency legislation and regulations of the Central Bank of the Russian Federation.

In accordance with the current regulations, resident legal entities may have the following currency accounts:

1. transit - crediting the full amount of export foreign exchange earnings;
2. special transit - for accounting operations for the purchase of foreign currency for rubles in the foreign exchange market of the Russian Federation and its resale;
3. current - to account for the funds remaining at the disposal legal entity after the mandatory sale of export earnings and other transactions on the account in accordance with the currency legislation;
4. a currency account abroad, which is opened by special permission of the Central Bank of the Russian Federation by organizations that have representative offices abroad. When carrying out foreign economic activity, organizations receive revenue from the export of products (works, services), make payments for the import of goods, pay expenses for business trips abroad and other operations in foreign currency through foreign currency accounts opened in banks of the Russian Federation, as well as abroad.

When recording transactions on current and transit foreign currency accounts, it is necessary to be guided by the Instruction of the Central Bank of the Russian Federation of June 29, 1992 No. 02-104A “On the procedure for the mandatory sale by enterprises, associations, organizations of a part of foreign exchange earnings through authorized banks and conducting operations in the domestic foreign exchange market of the Russian Federation”.

It should be noted that the transit currency account mainly performs the functions of an account accumulating funds received in favor of the organization in foreign currency and controlling these receipts in terms of the organization's mandatory sale of foreign exchange earnings. The transit currency account performs the functions of a settlement account very limitedly.

Residents may have foreign currency accounts with banks outside the Russian Federation on terms and conditions established by the Central Bank of the Russian Federation. The movement of funds on these accounts is reflected in account 52, sub-account "Currency accounts abroad".

Audit of operations on foreign currency accounts is carried out separately for each foreign currency account opened with the bank, including abroad. At the same time, it should be borne in mind that if a Russian organization has an account opened with a foreign bank under a license from the Central Bank of the Russian Federation, then this license does not serve as a basis for crediting foreign exchange earnings to it, therefore, a special permit must be obtained from the Central Bank of the Russian Federation for each crediting currency to an account in a foreign bank.

The sale of currency under currency law can be classified as mandatory, reverse or voluntary.

Mandatory sale includes the sale of residents' foreign exchange earnings from the export of goods (works, services, results of intellectual activity) credited to a transit foreign exchange account, as well as proceeds as advances and advance payments.

Operations for the sale of currency can be carried out from a transit currency account, from a special transit currency account and from a current currency account.

If foreign currency earnings were received on the account of the organization, then more recently, these operations should have been subject to an order for the mandatory sale of 10% of foreign currency earnings, but today the mandatory sale of foreign currency earnings has been canceled (Instruction of the Bank of Russia dated 03.29.2006 No. 1676-U). On a voluntary basis, the currency can be sold at any time convenient for the company. There is no standard form of an order for the voluntary sale of currency, therefore, each bank develops the form of this form independently. Cash (rubles) received from the sale of foreign currency, the bank credits to the ruble current account of the company.

Audit of operations on other bank accounts

Accounting records of operations related to settlements under a letter of credit, by checks, other payment documents are kept on account 55 “Special accounts in banks”. The following sub-accounts can be opened for it: 55-1 "Letters of credit", 55-2 "Cheque books", 55-3 "Deposit accounts", etc.

If the enterprise conducts such calculations, then the auditor needs to check in the following areas:

1. the correctness and legality of the application of the letter of credit form of payment;
2. the correctness of documenting transactions paid by checks from limited and unlimited check books;
3. availability of certificates of deposit purchased from the bank (if there were such transactions);
4. completeness and correctness of documenting operations on the movement of funds for targeted financing received for the maintenance of social institutions ( kindergarten, nursery, etc.) from parents and other sources;
5. provision of balance sheets and other required documents from structural divisions allocated to an independent balance sheet;
6. the correctness of the accounting entries.

The correspondence of the entries in the bank statements for account 55 operations is checked against the general ledger and order journal No. 3 or the corresponding account card (machinogram).

To confirm the reliability of financial statements, it is necessary to check the compliance of its indicators with synthetic and analytical accounting data and bank statements. This verification procedure is documented by the working documents of the auditor. When discrepancies are identified, it is necessary to show the amount of deviations and identify their causes.

The Statement of Cash Flow uses entries in the cash accounting accounts of account 50 "Cashier", 51 "Settlement accounts", 52 "Currency accounts", 55 "Special accounts in banks", 57 "Transfers on the way".

The balance sheet item "Cash" should reflect the cash balances on accounts 50, 51, 52, 55, 57.

Check the key in the bank account number. The procedure for calculating the control key in the personal account number. Functionality for checking the correctness of the main bank details: BIC of the bank, current account, correspondent account. Before making a payment using the provided details, it will be useful to formally check them using this functionality.

Check the key in the bank account number.
The procedure for calculating the control key.

In order to make sure the bank details are correct, enter the BIC, current account, correspondent account in the form below and click the "Check!" button.

Theory, fundamentals of banking in Russia.

For whatever purpose you open a bank account in Russia, the three details that you need to get in this case are as follows:

1. BIC (bank identification code)- has a length of 9 characters (numbers), uniquely identifies the bank (branch of the bank). It is important to understand the difference between a bank branch (a structure that has its own balance sheet) and an operating office (additional office), which does not have its own balance sheet and is necessarily a subordinate unit to a specific bank branch or the bank's parent organization.
2. Settlement account - has a length of 20 characters (numbers, but there is an exception - in the 6th position for special personal accounts when using a clearing currency, there may be letters "AVSENKMRTX").
3. Correspondent account- has a length of 20 characters (numbers).

Some examples of bank accounts.

• 40817810308290003357 - Account No. 40817 (categories 1 - 5) "Individuals". The purpose of the account is to account for the funds of individuals not related to their entrepreneurial activities. The account is opened in the currency of the Russian Federation or in a foreign currency on the basis of a bank account agreement. The account is passive. The credit of the account reflects amounts paid in cash; amounts received in favor of an individual in a cashless manner from the accounts of legal entities and individuals, deposits (deposits); the amount of loans granted and other receipts of funds provided for by the regulations of the Bank of Russia. The debit of the account reflects the amounts received by an individual in cash; amounts transferred by an individual in a cashless manner to the accounts of legal entities and individuals, to deposits (deposits) accounts; amounts used to repay debts on extended loans and other operations stipulated by Bank of Russia regulations. Analytical accounting is maintained on personal accounts opened by individuals in accordance with bank account agreements. 810 (bits 6 - 8) - account currency rubles (other possible values: 840 - US dollars, 978 - euros, etc.) The key value is 3 (bit 9). Branch number - 0829 (digits 10 - 13). Serial number of the personal account: 0003357 (digits 14 - 20)
• 40702810700120005555 - Account No. 407 (categories 1 - 3) "Accounts of non-governmental organizations". Account No. 40702 (categories 1 - 5) Commercial organizations. 810 (digits 6 - 8) - the currency of the account is rubles. The key value is 7 (bit 9). Branch number - 0012 (digits 10 - 13). Serial number of the personal account: 0005555 (bits 14 - 20)
• 40802810208290007777 - Account No. 40802 (categories 1 - 5) "Individuals - individual entrepreneurs". The purpose of the account is to record the receipt and expenditure of monetary amounts of individuals - individual entrepreneurs. The account is passive. The credit of the account records funds from the activities carried out by individuals - individual entrepreneurs, the amount of loans received and other receipts of funds provided for by the regulations of the Bank of Russia. The debit of the account reflects the amounts of transfers and cash withdrawals. Transactions are reflected in correspondence with cash register accounts, customer bank accounts, correspondent accounts, deposit (deposit) accounts. In analytical accounting, personal accounts are opened for each to an individual – individual entrepreneur. 810 (digits 6 - 8) - the currency of the account is rubles. The key value is 2 (bit 9). Branch number - 0829 (digits 10 - 13). Serial number of the personal account: 0007777 (digits 14 - 20)

This allows for formal validation of the values. Before making payments or, conversely, providing your bank details to partners for payment in your favor, it is very reasonable to first check the correctness of bank details using this functionality.