Sberbank acquiring report. Acquiring: accounting of settlements Bank report on acquiring
Stores or service providers that accept customers' plastic cards for payment must correctly reflect revenue in tax and accounting records. In addition, they need to issue cash documents - for example, when returning money to a client. This article provides detailed recommendations for those who already use this method of calculation, and for those who are just going to implement it.
How do card payments work?
Recently, suppliers of goods and services are increasingly providing customers with the opportunity to pay with plastic cards. This type of mutual settlements is called acquiring.
When acquiring, the supplier enters into an agreement with the bank, and the bank installs an electronic device (POS terminal) in the office or store that allows reading information from the client's money card. In addition, the bank opens an account for the supplier, which will receive the proceeds. At the time of payment, the required amount is debited from the client's card, and after a while (usually in a day or two) is credited to the seller's bank account.
If trading is carried out via the Internet, buyers most often pay directly on the supplier's website without using a POS-terminal. In this case, the client fills out a special secure payment form and indicates information about his card in it. After that, the money is debited from the card and credited to the supplier's account. This method of payment is conditionally called Internet acquiring.
For acquiring services (including Internet acquiring), the bank charges the supplier a fee as a percentage of the payment amount. The interest is withheld immediately at the time of the payment, and the proceeds are credited to the seller's account already minus the interest.
Application of cash register equipment for acquiring
Merchants accepting bank cards for payment are required to use online checkouts. Indeed, according to paragraph 1 of Article 1.2 of the Federal Law of May 22, 2003 No. 54-FZ, cash registers are used in settlements. Settlements, among other things, mean the acceptance and issuance of money in a non-cash manner (Article 1.1 of Law No. 54-FZ). And the use of a payment card is a kind of non-cash payment. Thus, when acquiring, it is necessary to break through cash checks and transfer information to the fiscal data operator (OFD).
An important detail: if the client paid with a card, the seller is obliged to issue him not one, but two checks. The first is a regular cash receipt, which looks exactly the same as if the customer had paid in cash. The second is a cash terminal check (slip). It must contain all the necessary details, in particular, the identifier of the electronic terminal, date, amount, currency of the transaction, etc. Also, the slip requires the signature of the cashier. The client's signature is required only if he does not enter the PIN code of his card (clause 3.3 of the Central Bank Regulation of December 24, 2004 No. 266-P *).
Acquiring revenue in tax and accounting
In accounting, income in the form of revenue received through plastic cards is formed on the day when the client paid for the product or service. Until the money debited from the client's card arrives at the supplier's bank account, they should be reflected on account 57 "Transfers in transit". After being credited to a bank account, they must be written off to the debit of account 51 "Settlement accounts".
In tax accounting, the moment of income generation depends on the supplier's taxation system. Under the main system with the accrual method, income in the form of acquiring revenue is generated on the day when the funds are debited from the client's card. With the cash method and "simplification", it is permissible to show income at the moment when the money entered the bank account. This was confirmed by the Ministry of Finance of Russia in a letter dated 03.04.09 No. 03-11-06 / 2/58 (see "").
Please note: despite the fact that the proceeds are credited to the current account minus the interest withheld by the bank, the income must be generated for the full amount of the proceeds. Companies and entrepreneurs on the simplified tax system must show exactly the full, that is, revenue not reduced by bank interest, in the book of income and expenses.
Further, those who apply the OSNO can include the bank's interest in expenses on the basis of subparagraph 25 of paragraph 1 of Article of the Tax Code of the Russian Federation. Taxpayers on the simplified system with the object "income minus expenses" are also entitled to recognize expenses on the basis of subparagraph 9 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. If the object of taxation of the "simplifier" is income, then it will not be possible to write off the bank interest (letter of the Ministry of Finance of Russia dated; see "").
In accounting, the fee for bank services refers to other costs on the basis of paragraph 11 of PBU 10/99 "Expenses of the organization".
Example
The trading company is on the main tax system and applies the accrual method. An acquiring agreement has been concluded with the bank, the cost of services is 2 percent of the amount received using plastic cards of customers. On March 31, customers paid for the goods using cards through a POS terminal, the amount of revenue is 10,000,000 rubles. On April 1, this amount, minus the interest retained by the bank, was credited to the company's account. The percentage is shown on a separate line on the bank statement.
DEBIT 62 CREDIT 90- 10,000,000 rubles. - reflected sales revenue;
DEBIT 57 CREDIT 62- 10,000,000 rubles. — received payment through the terminal. In tax accounting, an income in the amount of 10,000,000 rubles was generated.
DEBIT 91 CREDIT 57- 200,000 rubles (10,000,000 rubles x 2%) - the cost of bank services is withheld;
DEBIT 51 CREDIT 57- 9,800,000 rubles (10,000,000 - 200,000) - money is credited to a bank account Expenses in the amount of 200,000 rubles are formed in tax accounting.
Refund of money received by means of a payment card
If the client, for one reason or another, refused the goods or services paid for with a plastic card, the seller is obliged to return the money to him. In this case, the return must occur on the card, it is impossible to return funds in cash from the cash desk.
When transferring money for the returned goods, the seller must issue a cash receipt with the sign of the calculation "return of receipts". This check must be issued on the cash register of the organization or the individual entrepreneur who accepted money from the buyer when selling the goods. This was recalled by the Ministry of Finance of Russia in a letter dated 04.07.17 No. 03-01-15 / 42312 (see "").
In accounting, when returning money to a customer’s card, they most often use the reverse of transactions created at the time of purchase. Simply put, the cancellation of revenue is shown by two entries. The first is for the debit of account 90 and the credit of account 62, the second is for the debit of account 62 and the credit of account 57. Then, after the money is debited from the supplier's bank account, a posting is made for the debit of account 57 and the credit of account 51.
Including accounting and tax accounting. If this term is unfamiliar to you, it does not matter - our article will put everything in its place. What is meant by this definition and how to keep records of acquiring, we will describe below.
Terminology
Acquiring is a set of services related to plastic card transactions, in particular, settlement payment for goods, services and works performed by individuals. This procedure is carried out through the terminal, bank or Internet.
In everyday life, everyone is an eyewitness to the use of acquiring. When buying things, we wait for the cashier to activate our card using the terminal, write off the funds and issue a check. In the same way we pay in a cafe for lunch or dinner.
But the scope of acquiring is not limited to shops or shopping centers. The number of people wishing to pay for goods and services with plastic cards is also growing in other areas. In this regard, the accounting of cash transactions has some specifics.
Documentation
To provide such services, an organization must conclude with an acquiring bank. It prescribes all the terms of the transaction and commissions to the bank, the percentage of which is set individually by each bank, since the agreement often takes into account the provision of equipment and training of employees. For example, for a product worth 60,000 rubles, the seller will deduct 3% to the bank and receive 58,200 rubles on his account. At the same time, the work of the acquiring bank is not subject to VAT (clause 3, article 149 of the Tax Code of the Russian Federation), as it is included in the number of non-operating expenses (clause 15, clause 1, article 265 of the Tax Code of the Russian Federation).
Accounting
Every day, the organization must send reports to the bank for all acquiring transactions. Despite the fact that the money is credited to the account in a non-cash way, the report on it must be made with the help of a cash register and confirmed by a cashier's check (clause 4, article 5 of Federal Law No. 54-FZ). Payments from plastic cards make their way to a separate section of the cash register; in the Z-report, such revenue is recorded as non-cash income. KUDiR is filled in column 12 (number of cards) and 13 (the amount received on them), information about cash and non-cash profits is entered in the cashier's reports (form No. KM-6 and form No. KM-7).
Despite the fact that the money is credited to the account in a non-cash way, the report on it must be made using a cash register and confirmed by a cashier's check.
Then accounting in the form of an electronic journal generated by the POS terminal is sent to the acquiring bank. He checks the data and transfers the finances to the company minus his commission. However, the company is obliged to reflect the revenue in full, including the percentage of the bank, therefore, in accounting (clause 11 PBU 10/99) and tax accounting (clause 1 article 264 of the Tax Code of the Russian Federation), this amount falls into the column "other expenses" . An incoming cash order for the amount of income by bank transfer is not issued.
The duration of the transfer is no more than three days (clause 5, article 5 of Federal Law No. 161-FZ). If the money has been processed for more than a day, account 57 “transfers in transit” is used.
Conclusion
In order to check if the acquiring accounting treatment is correct, it is important to compare and monitor invoices on a daily basis. The functioning and solvency of the company depends on how the book of income and expenses is filled.
Learning to enter acquiring transactions (1C: Accounting 8.3, edition 3.0)
2017-06-13T22:31:11+00:00Today we will learn how to make payments from buyers through payment cards (Visa, MasterCard and others).
In another way, such operations are also called acquiring:
In the journal that opens, click the "Create" button:
The type of operation we naturally have is "Retail revenue":
Fill in the date and the warehouse field (with the manual outlet type):
Create a new payment type:
- Payment type: Payment card
- Name: for example, Visa
- Counterparty: our acquiring bank VTB
- Contract: Acquiring contract (you can also specify the number and date)
Do not forget to also indicate the percentage of the bank's commission for acquiring services (1%).
It will turn out like this:
Specify the amount of payment and post the document:
Let's see the wiring (DtKt button):
That's right:
62.R(retail buyer) 90.01.1 (revenue) 100,000 (reflected revenue)
57.03 (transfers on the way) 62.R(retail buyer) 100,000 (revenue on the way, transfer from the acquiring bank to our current account is expected)
According to the statement dated January 2, the money (except for the commission) was transferred to our current account.
To reflect the receipt of money, let's go to the newly created document "Payment by payment cards" and create on its basis "Receipt to the current account":
Please note that the program automatically allocated a bank commission (in this case, 1,000 rubles):
And she attributed it to other expenses (account 91.02):
Let's check the document and see the postings (DtKt button):
That's right:
51 (our checking account) 57.03 (transfers in transit) 99,000 (payment minus commission credited to our account)
91.02 (other expenses) 57.03 (transfers in transit) 1,000 (expenses for payment of commission for acquiring)
By the way, if the revenue was not retail (62.P), but the usual payment from the buyer (a specific counterparty), we simply had to select "Payment from the buyer" as the type of operation, and then everywhere instead of 62.P, 62.01 would appear indicating the selected by us of the buyer (contractor).
That's all
By the way, new lessons...
Sincerely, Vladimir Milkin(teacher
You will not surprise anyone in our time with calculations made by means of bank cards (acquiring). Acquiring is widely used not only by large trade organizations, but also by small businesses and individual entrepreneurs. For information on how acquiring operations are supported in 1C: Accounting 8, edition 3.0, including for VAT accounting purposes, read the article by 1C experts.
The concept and parties to the acquiring agreement
Despite the fact that the practice of concluding an acquiring agreement today is quite extensive, there is no chapter in the Civil Code of the Russian Federation devoted to this agreement. The concept of an acquiring agreement is contained in clause 1.9 of the Regulation of the Bank of Russia dated December 24, 2004 No. 266-P "On the issue of payment cards and operations performed using them" (hereinafter - Regulation No. 266-P). The terms "acquirer" and "acquiring" are contained in the Glossary of Terms Used in Payment and Settlement Systems (Committee on Payment and Settlement Systems of the Bank for International Settlements) (Basel, Switzerland, 01.03.2003). Many dictionaries offer an alternative spelling for this term - "acquirer". According to the established practice, the spelling "acquirer" is more often used in the regulations of the Russian Federation, the same spelling is also used in the program.
An acquiring agreement is concluded between a credit institution (acquiring bank) and an organization (individual entrepreneur) selling goods (works, services). An acquiring agreement is a mixed transaction containing elements of a bank account agreement, a lease agreement, an intermediary agreement, etc.
The essence of the acquiring agreement is that the bank provides an organization or individual entrepreneur with the opportunity to accept payment from customers using payment (plastic) cards. At the same time, payment cards do not have to be issued by the same bank. To accept plastic cards for payment, a special electronic software and hardware device (POS-terminal) is required, which is provided by the bank and installed at the cashier's workplace.
Depending on certain conditions in various banks, the funds received from the buyer can be credited to the organization's account within 1 to 3 business days.
Under the acquiring agreement, funds can not only be accepted, but also issued to bank card holders. As a rule, ATMs and special terminals with the function of issuing cash are used for this.
The bank charges a fee for acquiring services. Usually, the commission is a certain percentage of the amount of payment accepted from the client. The specific amount of the commission is set by the bank individually for each organization with which the contract is concluded. When determining the amount of such a commission, the bank takes into account the turnover of the organization, its scope of activity, region and many other factors.
In some cases (as a rule, if the average turnover of funds in an organization is small), banks may require a fixed rent for the use of their equipment instead of charging interest. This amount is fixed in the acquiring agreement.
Acquiring allows you to attract more customers, since for many of them the ability to pay by card is an advantage due to its convenience. In addition, using non-cash payments, you can reduce the costs and expenses associated with the movement of cash (for example, the cost of collection).
Which merchants are required to accept payment cards
In accordance with Article 16.1 of the Law of the Russian Federation of 07.02.1992 No. 2300-1 “On Protection of Consumer Rights”, the seller (executor) at the choice of the consumer is obliged to ensure the possibility of paying for goods (works, services) both by cash and by using national payment instruments .
The obligation to ensure the possibility of payment using national payment instruments does not apply to organizations and individual entrepreneurs whose income from entrepreneurial activities for the past year does not exceed the limit values established for micro-enterprises. Decree of the Government of the Russian Federation No. 265 dated 04.04.2016 (effective from 08.01.2016) set the limit values for micro-enterprises in the amount of 120 million rubles.
National payment instruments are payment cards and other electronic means of payment provided to customers by participants in the national payment card system (NSPK) in accordance with the rules of this system (part 2 of article 30.1 of Federal Law No. system"). Currently, a national payment instrument is being introduced - the Mir payment card. Detailed information about the national system of payment cards can be found on the NSPK website.
As the Mir payment card spreads, the seller (if he does not fall under the exception) does not have the right to refuse his buyers to pay for goods (works, services) using this payment instrument. Refusal entails the imposition of an administrative fine on officials and individual entrepreneurs in the amount of 15 thousand rubles. up to 30 thousand rubles, for legal entities - from 30 thousand rubles. up to 50 thousand rubles. (part 4 of article 14.8 of the Code of Administrative Offenses of the Russian Federation).
Making settlements with buyers using payment cards does not relieve the seller from the obligation to use cash register equipment (CRE) (part 2, article 5 of the Federal Law of May 22, 2003 No. (or) settlements using payment cards”; letters of the Federal Tax Service of Russia dated 11.08.2014 No. AS-4-2/15738, the Ministry of Finance of Russia dated 20.11.2013 No. 03-01-15/49854). In addition to the cash receipt, the buyer needs to issue a document confirming payment using a plastic card, the so-called slip (clause 6 of Decree of the Government of the Russian Federation of July 23, 2007 No. 470 “On Approval of the Regulations on the Registration and Use of Cash Registers Used by Organizations and Individual Entrepreneurs ").
Support for acquiring operations in "1C: Accounting 8" (rev. 3.0)
In order for the accounting of acquiring operations to become available to the user, he will need to enable the appropriate functionality of the program. The functionality is configured by the hyperlink of the same name from the section Main. Bookmark Bank and cash desk flag must be set Payment cards(Fig. 1).
This functionality enables customers to pay for goods and services not only with payment cards, but also with bank loans.
To enable the ability to use your own and third-party gift certificates on the tab Trade flag should be set Gift certificates.
Rice. 1. Setting up the functionality of the program
Payment by payment cards (payment with a bank loan) can be reflected in the accounting system using the following documents:
- Payment by payment card ( chapter bank and cash desk) with types of operations Payment from the buyer And Retail revenue.
- Retail sales report (Sales section).
Type of operation Payment from the buyer is intended to reflect the payment made by the representative of the counterparty using a payment card under the agreement in case of wholesale. The total amount of payment received reflected in the document Payment by payment card, can be distributed for accounting under several contracts or under several settlement documents.
Type of operation Retail revenue is designed to reflect the amounts of payments by bank cards accepted per day by a non-automated outlet (NTT). The total amount of the received payment can be distributed for reflection in accounting at different VAT rates.
Document Retail sales report should be used to reflect bank card payments at an automated retail outlet (ATT)
To reflect information about the acquiring bank and the acquiring agreement in documents Payment by payment cards And Retail sales reports serves as props Payment type, which is filled out from the directory of the same name.
Directory element form Payment type depends on the item chosen Payment method, which can take one of the following values:
- Payment card;
- Bank loan;
- Gift certificate own;
- Third party gift certificate.
If the selected method Payment card, then when creating a new element of the directory Payment type as mandatory details, you must enter the name of the new type of payment, indicate the counterparty (acquiring bank) and the acquiring agreement for servicing plastic card holders. The settlement account for payment cards is indicated automatically - 57.03 "Sales by payment cards". In the form of a reference element Payment type you can specify the commission percentage of the acquiring bank so that the remuneration is calculated automatically in the future.
Starting from version 3.0.44.102 "1C: Accounting 8" in the directory Payment types it became possible to specify the amount of the bank's commission depending on the amount of transactions (revenue) per day.
A feature of payment by bank cards (as well as with the involvement of bank loans) is that the funds for the transactions performed do not come to the organization from the buyer, but from the acquiring bank (or from the bank that issued the loan), and the moment of actual receipt of funds on the settlement account of the organization, as a rule, differs from the moment of payment by the buyer. In other words, at the time of such payment, the debt of the retail or wholesale buyer is transferred to mutual settlements with the acquiring bank (the bank that issued the loan). Prior to the actual transfer to the settlement account of the organization of funds, they are recorded on the transit account 57.03.
The actual receipt of funds to the settlement account of the enterprise is documented (chapter Bank and cash desk - Bank statements) with operation type Sales proceeds from payment cards and bank loans. The acquiring bank acts as the payer, and the acquiring agreement is indicated as the contract. Directly in the form of a document in the field Amount of services you can specify the amount of remuneration held by the acquiring bank, and the account and bank service cost analytics are set by default.
In accordance with the data specified in the directory Payment types, props Amount of services will be filled in automatically if the document Receipt to the current account:
- loaded from the "Bank Client" (through the service 1C: DirectBank *);
- entered on the basis of the document Payment by payment card.
Note:
* About DirectBank technology - a direct exchange with a servicing bank from the 1C program online - read in the article " New features of 1C:Enterprise 8: DirectBank technology - online exchange with the bank". Also about the 1C: DirectBank service and how to work with the bank directly from "1C: Accounting 8" - see the video of the lecture "New features of "1C: Accounting 8" (rev. 3.0) for effective accounting", which took place in 1C: Lectures 12/22/2016.
When manually entering a document Receipt to the current account bank commission will have to be calculated and specified manually.
Accounting for acquiring transactions under the general taxation system
Accounting for income and expenses under the general taxation system (OSNO) in "1C: Accounting 8" is supported only on an accrual basis, so the fact and method of receiving payment from the buyer does not matter much in itself. At the same time, if the buyer pays for goods (works, services) in advance with a bank card, then the receipt of the advance payment is reflected in the accounting, which entails the calculation of VAT.
Consider an example in which a wholesale buyer pays with a seller organization with a bank card.
Example 1
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The organization Andromeda LLC applies the general taxation system (OSNO), is a VAT payer, does not apply the provisions of PBU18/02. In October 2016, Andromeda LLC entered into a contract for the supply of goods with a wholesale buyer for a total of RUB 16,000.00. (including VAT 18% - 2,440.68 rubles) on the terms of 50% prepayment. On November 1, 2016, the buyer made an advance payment by bank card. The prepayment amount, minus the bank commission, is credited to the organization's settlement account the next day. The goods were shipped to the supplier on 11/14/2016. The buyer made the final payment by bank card on 11/15/2016. The amount of the final payment for the sold goods, minus the bank commission, is credited to the organization's settlement account the next day. The remuneration of the acquiring bank depends on the amount of the transaction and is 1% of the amount of revenue received per day, if it does not exceed 250,000.00 rubles. |
Document Payment by payment card can be generated from a document Buyer invoice(button Create based on). In this case, you only need to manually fill in the field Payment type and adjust the payment amount, all other details, including the tabular part, will be filled in automatically (Fig. 2).
Create in directory Payment types Payment card and indicate the name of the new type of payment, the name of the acquiring bank and the agreement with it (Fig. 3).
Pay attention that the contract with the acquiring bank has the form Other.
In accordance with the acquiring agreement, we will indicate differentiated interest rates for the bank's commission, which, according to the conditions of our example, depends on the amount of transactions per day.
Rice. 3. Type of payment
In the future, when choosing a specific type of payment from the directory Payment type requisites Acquirer, Acquiring Agreement And Settlement account in document movements Payment by payment card on accounting registers will be filled in automatically. They can be changed by clicking on the hyperlink located to the right of the payment type selection field (see Fig. 2).
After the document Payment by payment card the following accounting entry will be generated:
Debit 57.03 Credit 62.02 - for the amount of the prepayment made with a bank card (8,000.00 rubles).
For income tax purposes Amount NU Dt And Amount NU CT.
So, the buyer made an advance payment, although the money has not yet been received to the organization's current account. What day is considered the day of payment? Letter No. MM-6-03/202@ of the Federal Tax Service of Russia dated February 28, 2006 explains that, in order to apply subparagraph 2 of paragraph 1 of Article 167 of the Tax Code of the Russian Federation, payment (partial payment) against future deliveries of goods (performance of work, provision of services), transfer property rights, the receipt of funds by the seller or the termination of obligations in any other way that does not contradict the law is recognized. In this case, the buyer has fulfilled its obligations, and the acquiring bank only acts as an intermediary, therefore, the moment of determining the VAT tax base for the seller occurs when the buyer makes an advance payment using a payment card, and not when the funds are credited by the acquiring bank to the organization's settlement account.
Document Invoice issued in advance You can register in two ways:
- based on document Payment by payment card(button Create based on);
- processing Registration of advance invoices(chapter Bank and cash desk - Invoices for advance payment).
Document Invoice issued for advance payment filled in automatically according to the data of the base document. After posting the document, an accounting entry will be generated:
Debit 76.AB Credit 68.02 - for the amount of VAT calculated from the buyer's prepayment (1,220.34 rubles).
Document Invoice issued for advance payment in addition to accounting movements, it also generates entries in special registers for VAT accounting purposes.
Pay attention that document date Invoice issued for advance payment will match the date of the document Payment by payment card.
Document Receipt to the current account can also be created from a document Payment by payment card- then all the main details will be filled in automatically, including the remuneration of the acquiring bank (Fig. 4).
Rice. 4. Receipt to the current account from the acquiring bank
After the document Receipt to the current account
Debit 51 Credit 57.03 - for the amount of funds received from the acquiring bank (7,920.00 rubles); Debit 91.02 Credit 57.03 - for the amount of remuneration withheld by the acquiring bank (80.00 rubles).
Corresponding amounts are also recorded in resources Amount NU Dt And Amount NU CT
The sale of goods to a wholesale buyer is recorded using a standard document of the accounting system Implementation (act, invoice) with type of operation Goods(chapter Sales). The document can be generated based on the document Buyer invoice. After the document Implementation (act, invoice) the following accounting entries will be generated:
Debit 90.02.1 Credit 41.01 - for the cost of goods sold (6,440.00 rubles); Debit 62.02 Credit 62.01 - for the offset amount of the advance from the buyer (8,000.00 rubles); Debit 62.01 Credit 90.01.1 - for the amount of proceeds from the sale of goods (16,000.00 rubles); Debit 90.03 Credit 68.02 - for the amount of VAT (2,440.68 rubles);
Corresponding amounts are also recorded in resources Amount NU Dt And Amount NU CT for accounts with a sign of tax accounting (NU). Entries are also formed in special registers for the purposes of VAT accounting.
Document Invoice issued for sale automatically generated by button Issue an invoice located at the bottom of the document Implementation (act, invoice). At the same time, a hyperlink to the created invoice appears in the form of the basis document.
To reflect the VAT deduction from the prepayment, you need to create a document Formation of purchase book entries(chapter Operations - Regulatory VAT operations). As a rule, this document is created on the last day of the month. The document is filled in automatically (button Complete the document). After posting the document, entries will be generated in special registers for the purposes of VAT accounting, as well as an entry in the accounting register:
Debit 68.02 Credit 76.AB - for the amount of VAT deduction (1,220.34 rubles).
The subsequent payment of the buyer is registered in the program by a document Payment by payment card, after which the buyer's debt is transferred to mutual settlements with the acquiring bank. Well, after the actual receipt of funds to the settlement account of the seller, registered by the document Receipt to the current account, the debt of the acquiring bank is repaid, as evidenced by the zero balance on account 57.03.
Thus, the procedure for accounting for acquiring transactions with OSNO in 1C: Accounting 8 (rev. 3.0) is a fairly simple sequence of actions. For the purposes of calculating VAT, settlements with buyers made by means of payment cards also do not cause any additional difficulties in accounting.
Accounting for payment by departments on account 57.03 in "1C: Accounting 8 CORP" (rev. 3.0)
Organizations that have separate divisions and use the 1C: Accounting 8 CORP program (rev. 3.0) can keep records of business transactions, including accounting for retail sales and payment by bank cards, in the context of departments.
Consider an example in which an organization carries out retail sales through the head office and through a separate division of the organization and accepts payment by bank cards under one acquiring agreement.
Example 2
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Organization Intertrade LLC is engaged in wholesale and retail trade in household goods, applies OSNO, is a VAT payer. Intertrade LLC has a separate subdivision in Klin, through which retail trade is also carried out. Intertrade LLC concluded an acquiring agreement No. 32132 dated December 31, 2015 with RFT Bank. The remuneration of the acquiring bank is 2% of the amount of proceeds received. On November 23, 2016, retail goods were sold through the head office Intertrade LLC in the amount of 100,000.00 rubles. (including VAT 18% - RUB 15,254.24). On the same day, through a separate division, goods were sold at retail in the amount of 10,000.00 rubles. (including VAT 18% - RUB 1,525.42). All goods were paid for with bank cards under an acquiring agreement with RFT Bank. On November 24, 2016, the acquiring bank transferred (net of its fee) the proceeds related to the head office for the goods sold. The funds related to the separate division were received on the settlement account of the organization on 11/25/2016. |
In order to organize accounting for departments on account 57.03 in the 1C: Accounting 8 CORP program, edition 3.0, it is recommended that each department create its own payment types with its own acquiring agreement. To do this, the contract with the acquiring bank must be formally divided into two contracts, each of which is intended for accounting for a specific unit (head and separate). Enter in the directory Treaties two elements with names:
- Acquiring agreement No. 32132 (head) dated 12/31/2015;
To reflect retail sales through an automated outlet, the program uses a document Retail sales report(chapter Sales) with operation type Retail store. The document allows you to register retail sales simultaneously with the receipt of retail proceeds, including those paid by payment cards, bank loans and gift certificates.
Let's create a document Retail sales report by head office. Bookmark Goods we will indicate the goods and services sold to the retail buyer per day: their nomenclature composition, quantity, prices and amounts.
By default, all payments are considered cash. If during the day payments were made by payment cards, bank loans or gift certificates, then you need to fill in the tab Cashless payments(Fig. 5). Add to directory Payment types new item with payment method Payment card and specify the name of the new payment type, for example, Acquiring RFT (head office), name of the acquiring bank and name of the agreement: . Enter the created payment type in the tabular section of the tab Cashless payments and indicate the amount - 100,000.00 rubles.
Rice. 5. Non-cash payments for the head office
After the document Retail sales report For the head office, the following accounting entries will be generated:
Debit 90.02.1 Credit 41.01 - for the cost of goods (64,000.00 rubles); Debit 62.R Credit 90.01.1 - for the amount of proceeds from the sale of goods (100,000.00 rubles); Debit 57.03 Credit 62.R - for the amount of payment by payment cards (100,000.00 rubles); Debit 90.03 Credit 68.02 - for the amount of VAT on sales (15,254.24 rubles).
Amount NU Dt And Amount NU CT for accounts with a sign of tax accounting (NU). It also creates an entry in the register Sales VAT.
Retail sales report for a separate division, where to indicate the appropriate type of payment, for example, Acquiring RFT is a separate subdivision of Klin. The details of this type of payment must indicate the appropriate name of the agreement with the bank: Acquiring agreement No. 32132 (separate Klin) dated 12/31/2015.
We will register the receipt of funds from the acquiring bank, related to the head office, with a document Receipt to the current account(Fig. 6). In field Treaty choose a value: Acquiring agreement No. 32132 (head) dated 12/31/2015.
Rice. 6. Receipt to the settlement account for the head office
After the document Receipt to the current account the following accounting entries will be generated:
Debit 51 Credit 57.03 - for the amount of funds received from the acquiring bank (98,000.00 rubles); Debit 91.02 Credit 57.03
For the amount of remuneration withheld by the acquiring bank
(2,000.00 rubles).
Corresponding amounts are also recorded in resources Amount NU Dt And Amount NU CT for accounts with a sign of tax accounting (NU).
Similarly, you need to create a document Receipt to the current account in a separate subdivision, where in the field Treaty specify value: Acquiring agreement No. 32132 (separate Klin) dated 12/31/2015.
The balance sheet for account 57.03 (Fig. 7) in the context of departments and contracts shows that all mutual settlements with the acquiring bank are reflected correctly.
Rice. 7. Turnover balance sheet for account 57.03
From the video you will learn how to organize accounting by departments on account 57.03 "Payment card sales" within one acquiring agreement in the "1C: Accounting 8 CORP" version 3.0 program.
Acquiring is a service provided by Sberbank that enables organizations to make settlements with customers using plastic cards. This allows you to pay for purchased goods or services without having cash.
Acquiring at Sberbank (with the exception of Internet acquiring) involves the installation of POS terminals or modules that are integrated directly into existing cash register equipment.
Sberbank is the largest acquiring bank in Russia. It serves more than 40% of all clients of acquiring services.
Acquiring services at Sberbank have their advantages not only for customers, but also for entrepreneurs. The consumer does not have to withdraw money from an ATM, and the organization does not have to allocate funds for collection. At the same time, cashiers do not give change, which reduces the risk of possible errors and shortages.
Acquiring in Sberbank: tariffs and commission
If we talk about the merchant acquiring of Sberbank, then it should be noted that the cost of renting the necessary equipment and the commission for cashless payments are low. The amount of revenue received from non-cash payments affects the percentage that the bank charges for the services provided. The tariff is set in the region of 0.5-2.2% of the income received as a result of the use of plastic cards by customers.
The cost of acquiring Sberbank includes monthly rental payments in the amount of 1500-2500 rubles. The price depends on the number of services used by the organization.
Mobile acquiring is considered the most expensive, and the cost of Internet acquiring is almost the same as that of a merchant one.
Payment for acquiring is made by entrepreneurs, for the client the use of the service is free.
Varieties of acquiring in Sberbank
There are three types of acquiring:
Internet acquiring; mobile acquiring; merchant acquiring.
Internet acquiring of Sberbank
The Internet acquiring service is relevant for those organizations that work on the Internet. First, an application is filled out, in which the data of the company are indicated. After that, it becomes possible to download software from the Sberbank website, with which payment is made. The resulting module must be integrated into the working Internet resource of the organization. For help with installation, you can contact technical support.
The conditions and tariffs of Sberbank Internet acquiring are very similar to those of merchant acquiring.
This type of service is especially relevant for online stores. Internet acquiring simplifies the procedure for the client to pay for the purchase made online. At the same time, the number of impulsive purchases increases, increasing the company's income.
Mobile acquiring of Sberbank
Today, mobile acquiring is gaining great popularity. It involves the use of mPOS terminals. Using this service allows the organization's clients to pay with plastic cards using a smartphone or tablet. It is important that these devices have Internet access.
This type of acquiring is suitable for small companies and individual entrepreneurs who do not need to make settlements through cash registers. This is especially true for those who have chosen UTII or the patent system of taxation.
To work, you will need to install a special application that automatically performs all the necessary operations to make a payment. The card data is then read from the mPOS terminal.
Merchant acquiring of Sberbank
Since 2015, all shops and businesses operating in the service sector are required to carry out cashless payments if the customer so desires. This means that organizations must enter into an agreement with one of the banks to provide merchant acquiring services. Failure to comply with the law threatens with a fine of several tens of thousands of rubles.
The possibility of paying with a plastic card today attracts many buyers, its absence can reduce the number of customers and income.
Acquiring benefits
The popularity of acquiring is due to a number of advantages:
Growth in the number of consumers and revenue. The number of customers is increasing due to bank card holders. The consumer may not be limited to the money that is in the wallet. Some buy things or pay for services with credit cards. Security. Clients will be insured against receiving counterfeit money. Consumers using bank cards are much less likely to become victims of fraud. Convenience. Maintenance is faster, the number of possible errors and shortages is reduced. There are no cash transactions, everything happens automatically. Reducing the cost of collection. If the company completely switches to cashless payments, then there is no need for collection.
