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Non-cash settlements are ... Organization of non-cash settlements in the organization. Forms of payment documents

Non-cash settlements are, figuratively speaking, the vessels of the economy. They are made by making payments on accounts in banks and regulated by the Civil Code of the Russian Federation (Chapters 45 and 46), the Regulation on settlements of the non-cash nature of the Central Bank of Russia No. 2-P of 12.04.2001. Money is transferred from the payer's bank account to the seller's bank account (Recipient).

Transformation of non-cash payments to the main payment instrument indicates a certain level of economic development. In developed countries, cash turnover is about 5% of the total cash turnover. Non-cash payments allow the Central Bank to control the monetary turnover of the Russian Federation. With their help, money circulation is greatly accelerated, temporarily free cash is generated, and with their help, the banking system increases its ability to lend. Also, as a result of the acceleration of monetary circulation (and in tune with the "chain" of Marx "Commodity-Money-Commodity"), the material turnover in the state is accelerating.

Aggregate structure of money circulation

As is known, since 1992, non-cash settlements in Russia are analyzed and administered using the Bank of Russia's accounting of monetary aggregates, in which different types of money are grouped differently. What is their economic content, you can see on the diagram 1.

Scheme 1. Aggregate structure of monetary circulation

The unit M 0 , according to the classical theory, combines cash, money on card accounts, electronic money and checks, i.e. - the most highly liquid assets. These are assets that individuals actively use. The formula by which it is determined has the following form: M0 = C + checks (1).

The complementary character of the aggregate M 1 relative to M0 is represented by the formula 2: M 1 = M 0 + money on current and settlement accounts with banks (2).

This unit also displays the economic activities of legal entities that accumulate funds on current and settlement accounts and use them for economic activities.

The unit M 2 , in turn, is supplemented to the unit M 1 . It includes cash of an urgent nature, i.e., a deposit of securities and deposits. Thus, it represents long-term liabilities of the banking system.

Cash - the main payment instrument

For the classical aggregate model of monetary circulation, non-cash settlements are aggregates M 1 and M 2.

Moreover, according to the statement of the First Deputy Chairman of the Central Bank Georgy Ivanovich Luntovsky, at present, cash is still the main payment instrument for Russia. True, their share in the M2 unit decreased from 35.2% in 2005 to 23.8% (information at the end of 2012.)

The organization of their turnover is expensive: special cash equipment, a collection system, etc. is required. At the same time, for the countries of the West, this role is predominantly played by non-cash settlements. Cash funds significantly reduce the speed of money turnover - one of the factors of a dynamic economy.

The mechanism of correspondent accounts

Non-cash settlements are one of the functions of the bank. For their implementation, it is not enough to open settlement accounts with the bank with self-supporting enterprises and current ones - organizations financed from the budget. A mechanism of correspondent bank accounts is also required . How does this system work?

Let's imagine a typical situation: enterprise A buys the products of enterprise B and pays it without cash. How is this possible? With the help of mutual settlements between the buyer's bank (BA) and the seller's bank (B-B), i.e., financial institutions, where the enterprises we examined opened their current accounts. It is obvious that the buyer's bank must transfer from his account the relevant non-cash funds to the seller's bank to his account. To implement this, both banks open their correspondent accounts with the Central Bank of Russia (CBR): CS. Thus, non-cash settlements are the financial servicing of customers by the banks with the help of correspondent accounts. Let's return to our situation, both the correspondent accounts and Bank BA, and Bank B-B are opened in the same institution - the CBR (respectively: CS-BA and KS-BB).

How does the CBR system of non-cash payments work? In three stages.

  • First . Enterprise A transfers the funds in the amount of the transaction from its current account to the correspondent account of BA, charging to pay its counterpart B.
  • The second . According to the payment document of enterprise A, his bank BA instructs the Central Bank to write off the corresponding amount from the correspondent account of CS-BA to the correspondent account of the bank servicing the KS-BB seller.
  • The third . Bank B, tracking the proceeds to its correspondent account COP-B, notices the payment amount received to its customer B and transfers it to his current account. Such non-cash payment forms the financial basis of the economic turnover.

For the bank, the correspondent account has a double structure - external (NOSTRO, opened in the Central Bank) and internal (LORO - internal correspondent account). The balances on the NOSTRO account and on the internal correspondent account mirror each other. To ensure this, both parts of the account are constantly checked against each other.

Settlements by payment orders

Most often, non-cash payments are initiated by the payer organization. She applies to the bank that serves her settlement account with a documentary request - transfer money from him to the settlement account of their beneficiary. The document that displays this appeal is called the payment order. A sample of it you can see in the figure below.

Through payment orders, non-cash payments are made in the areas of transfer of funds to the budget and extra-budgetary funds; Settlement of counterparties in the course of their economic activities; Credit and deposit banking transactions; Other non-cash transactions.

Normative documents on non-cash settlements

The form of this document and the rules for its completion are defined by the Central Bank Regulation No. 2-p of 03.10.2002 and its Instructions No. 1256-U of 03.03.2003 (other types of non-cash settlements are administered by the same documents).

Sign it financially responsible person organization payer, usually a director (chief) and chief accountant. The instructive period of its validity is 10 days, not counting the day when the payment order is issued. The sample shown in the figure should be supplemented by the aforementioned signatures, as well as the stamp of the payer organization. The latter is obliged to take into account its payment orders in a special journal

Non-cash payments of organizations (enterprises)

The organization of non-cash settlements in the organization (at the enterprise) serves the sphere of economic relations of these legal entities. Cashless way the enterprise receives the proceeds from the sale of its finished products (services rendered), and the organization - financing for the performance of its functions. These funds are transferred to the settlement account of the enterprise or organization in most cases by payment orders. The proceeds are partially spent on settlements with supplying enterprises. There is a payment of taxes and compulsory payments to non-budgetary funds. In this case, payments are made within the balance of funds in the current account of the enterprise (organization) or within the limits of the provided bank loan.

In this case, there are certain patterns in the implementation of such payments.

Principles of organization of non-cash payments by enterprises (organizations)

The organization of non-cash settlements in the organization (at the enterprise) is guided by certain principles:

  1. The funds are stored in the bank accounts of the enterprise (organization).
  2. Enterprises (organizations) are free to choose both a serving bank and forms of non-cash payments.
  3. Opening of current accounts of the enterprise (organization) is controlled by the tax authority.
  4. The reason for writing off the funds is the disposal of its owner.
  5. Payment to suppliers is close to the time of shipment of goods, raw materials, materials.

Priority of payments

Cashless cash payments in the event of a shortage of funds in the current account of the organization (enterprise) are made in a strictly prescribed manner, regulated by Art. 855 Civil Code of the Russian Federation.

First of all, payments are made on the execution sheets for causing harm to health, as well as for the transfer of alimony. In the second - on executive sheets, concerning severance payments, payments to authors for intellectual activity. The third stage includes payments for labor remuneration, transfer of taxes (fees), insurance payments to the budget. To the fourth - on the remaining performance sheets. In the fifth turn - on the remaining payment documents. The order of non-cash payments is controlled by banks. In case of its violation, according to the procedure established by Art. 866 Civil Code, the bank, negligently exercising control function, pays interest according to art. 395 Civil Code of the Russian Federation.

Traditional forms of payment documents

Economic entities of the Russian Federation for cashless settlements, other than payment orders, also use other: letters of credit, collection orders, electronic payments, payment requests - orders, checks.

The letter of credit is convenient for the seller, i.e., the person for whom the letter of credit is opened. The customer-buyer appeals to his bank with the instruction to issue a letter of credit. To do this, the form 0401063 is used. On the basis of the instruction, the bank undertakes to act as a guarantor for payment for the established goods delivered in accordance with the agreed documents. The amount of payments and the time period for their implementation is specified in the instruction. Thus, the seller of the goods receives a guaranteed payment: either at the expense of the buyer's funds, or at the expense of the bank credit received by him. The issuing bank applies to the supplier's bank (the executive bank). To the account of the "Letter of Credit" of the executive bank, the money is transferred from the buyer's account, which he credits to the supplier.

Checks are issued by the checkbox holder, but are used to pay cash to the cashiers immediately after the receipt is presented.

With collection non-cash payments, the provider acts as their initiator. He instructs his bank to receive funds transferred by the payer and credit them to his / her account.

Electronic payment systems

The XXI century gave us a progressive method of calculation - electronic payments. The implementation of non-cash payments has become more accessible. The client can transfer funds from his payment card at any time of the day or from an electronic wallet type account opened in an electronic payment system to another account or card. This makes it possible to make payments at any time of the day, from your PC, including in your home comfortable environment.

For this purpose, the WEB-application WM Keeper Light is installed on the PC, and the Telepat device is installed on the smartphone.

Now Russian users use the services of several dozens of payment systems. In 1998, the PayCash system appeared, in 1999 - WebMoney, in 2002 - Yandex.Money. These payment systems perfectly interact with international card payment systems MastercardMass and VisaInternational. The activity of electronic monetary systems is regulated by the Federal Law of the Russian Federation "On the National Payment System".

Conclusion

It is obvious that monetary circulation in the Russian Federation currently has an insufficiently dynamic structure, since still significant share in it is taken by cash payments.

Meanwhile, the development of non-cash payments has a prospect. After all, the financial technologies of the 21st century inspire optimism in the financiers. In particular, the development of information technology has transformed electronic payments into a convenient and universal tool. Over the last decade, acquiring has improved significantly, it has become more rapid and reliable. However, for a principled improvement of non-cash settlements, a more structured will and combined efforts of the banking sector, payment systems and business are needed.

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