Interest on deposits of legal entities must be shown as part of financial investments. But the order in which interest is displayed depends on the conditions for calculating income. What entries are used to reflect interest on a deposit?

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Availability of free capital is the “golden” rule of corporate finance. Since sometimes money may be needed urgently, it is advisable to have a certain reserve.

But simply storing money is not economically profitable; money must work and generate profit. Therefore, many economic entities open bank deposits.

At the same time, the issue of accounting for profit on the deposit becomes relevant. What entries are used to display interest income on a deposit in accounting?

What you need to know

The main documentary base, which is the basis for displaying a bank deposit and interest received in accounting, is.

Verifying the correctness of the contract and other legal aspects of the transaction is the prerogative of the legal service. The accountant is only interested in those terms of the contract that affect the accounting display of the deposit.

The accountant is interested in such conditions in the contract as:

Deposit period	The period for which the deposit account is opened determines whether it is shown in short-term or long-term financial investments
Possibility of replenishment	When a deposit is replenished, management approves a schedule of money transfer to the deposit account for the purpose of replenishment. Funds transfer transactions must be recorded
Early termination of the contract	For some deposits, in case of early withdrawal, the interest rate is revised downwards. This requires adjustment of credentials
Interest payment rules	Interest accruals can be paid periodically or upon closure of the deposit
Interest calculation procedure	The interest amount can be transferred to a separate account or combined with the principal deposit amount

Basic Concepts

A deposit is a bank deposit that is opened in order to receive additional profit. In this case, the depositor opens a special bank account and replenishes it with the desired amount.

The bank uses these funds as working capital, and charges interest on the amount for the use of money. The deposit profit is formed from the accrued interest.

Accounting involves displaying all transactions with funds of an economic entity. Moreover, it is necessary to reflect not only the progress of operations, but also all related income/expenses.

Interest on a deposit represents the profit from the subject's investments. Therefore, if interest on the deposit is received, then it should be reflected in the accounts.

When reflecting interest, it is important to take into account one of the fundamental accounting principles - the accrual principle. According to it, transactions are recorded as they occur, and not upon payment, and are assigned to the period of the transaction.

This principle can be divided into principles:

For what purpose is it carried out?

The amount of money invested to earn interest is recognized as an investment of a financial nature. At the time of placement, this investment is displayed in its initial volume.

Funds held as deposits may appear in debit accounts:

The display of accrued interest in the accounting documentation is necessary for the correct determination of the entity's profit received.

It says here that the party that accepted the funds on the basis of opening a deposit (the bank) undertakes to return the deposit amount along with accrued interest in the manner specified in the agreement.

Legal grounds

Taking into account these standards, interest on deposits whose validity period exceeds the duration of the reporting period must be taken into account in income for the purpose of taxing the taxpayer’s profit evenly at the end of the corresponding reporting period.

Accounting for interest on deposit

Interest accrued on a bank deposit is included in the amount of other income on a monthly basis in accounting.

The reflection of the deposit in accounting is formed by transactions of the following type:

The difference in displaying deposit interest is explained by accounting purposes. When calculating the tax base, the very fact of making a profit is important, therefore all interest accrued on the deposit at the end of the reporting period are reflected in the accounts.

Accounting is carried out in order to realistically reflect the financial condition. Therefore, it is required to reflect the interest on the deposit that is actually received by the entity.

Calculation of the amount

It is stipulated that income is included in accounting under such circumstances as:

When the deposit agreement does not provide for the accrual of interest at the end of the reporting period, then there is no confidence in the multiplication of economic benefits for the organization.

It should be taken into account that the amount of interest charges in such a situation may be changed. It turns out that the organization cannot accurately determine the amount of payments due on the deposit.

This means that interest can only be taken into account upon expiration or termination of the contract, when it is actually received.

Interest on the deposit, accrued monthly, is included in the organization’s other income. They are reflected in accounting monthly until the expiration of the deposit agreement.

According to the Regulations on the income of the organization:

General business expenses of an enterprise include those expenses that are not related to production, but are necessary for managing business activities.

That is, it turns out that it is possible to display the transfer of the deposit on account 26. Accounting for transactions on deposits does not recognize deposit funds as expenses.

The amount placed on a bank deposit will not be recognized as an expense of the taxpayer in taxation, just as it will not be considered income when the deposit funds are returned to the depositor.

Therefore, it is inappropriate to use the account for general business expenses - account 26. Accounting for transactions on deposits recognizes only interest received as profit.

Reflection in 1C

In the 1C program you can quite easily take into account a bank deposit. How to post a bank according to accounting? In 1C, deposit transactions are displayed as ordinary banking transactions for the movement of finances.

The actual transfer of money to the current account of another entity and the creation of accounting entries is accompanied by the execution of a document called “Write-off from the current account.”

You can create the document yourself or download it from the “Client-Bank” system section. The debit account in it is shown as 55.03. After transferring money to the deposit, the posting Dt 55.03 Kt 51 appears.

When the deposit (initial amount) is returned to the depositor’s account, a documentary form “Receipt to account” is created in 1C. The account is shown the same - 55.03.

The posting upon return of the deposit amount is reverse credited to the deposit - Dt 51 Kt 55.03. To display the accrued interest amount in 1C, the document “Receipt to account” is also used.

The operation type is selected “Other”. But at the same time, the “Settlement account” is shown as 91.01. As a result, interest accrual is displayed as Dt 51 Kt 91.01.

Emerging nuances

If the deposit agreement is terminated prematurely, the bank will recalculate the amount of accrued interest at a different, lower rate.

When the agreement provides for the accrual of interest upon expiration of the deposit term, the interest for the full period is recalculated and a smaller amount is payable.

A deposit is the transfer of funds located in the client’s current account for temporary use to the bank, on contractual terms. This is a kind of borrowed funds that the company provides to the bank.

Any organization engaged in commercial activities provides for the transfer of funds to a deposit - a benefit, which is expressed in the receipt of interest for the use of funds. Let us, in this article, clearly look at which account the deposit is accounted for and how the deposit is reflected in the balance sheet.

Deposit account

In the current accounting system, there are contradictions in the accounting of deposit funds. There are two options for accounting for deposit funds; they are taken into account in the account:

• 55.03 “Deposit accounts”;
• 58.03 “Loans provided.”

According to the current Chart of Accounts, a separate account has been allocated for recording deposit funds, it is called 55.03.

But since the deposit is opened by an organization (firm) in order to receive material benefits in the form of interest, it is advisable to take it into account in account 58.03.

Funds are transferred to the deposit account from the current account, and accounting entries are generated:

• Debit account 55.03 “Deposit account” and account credit. 51 “Current account”.

Reflection of the deposit in the balance sheet

If the deposit account is opened for the period:

• More than 12 months, then investments should be taken into account in the balance sheet in the first (I) section “Non-current assets” on the line “Financial investments”;
• If it is less than 12 months, then investments should be taken into account in the balance sheet in the second (II) section “Current assets” also in the line “Financial investments (except for cash equivalents”).

The situation is written above in relation to account 58.03, as for account 55.03, it is indicated in the second (II) section “Current assets” in the line “Deposit accounts” to the decoding of the line “Cash and cash equivalents”.

The choice of accounting method - in which accounting account your organization will account for deposit funds, depends on what will be stated in the accounting policy of your company. That is, it is necessary to consolidate this point in the organization’s accounting policy so that there are no questions from auditors and regulatory authorities (tax inspectorate and statistical authorities).

Reflection of interest on deposit

The interest that is due under the agreement on opening a deposit account is accrued on the accounting accounts for each completed reporting period, regardless of the fact of their receipt to the organization’s account.

Accrued interest is recorded on account 76.09 “Other settlements with various debtors and creditors.”

Interest is accrued on the last day of each calendar month and on the date of its closure, while accounting entries are generated in the accounts:

• Debit account 76.09 and credit account. 91.01 “Other income”.

Payment of accrued interest is reflected in the accounting entry:

• Debit account 51 “Current account” and credit account. 76.09.

Carefully read the terms of the agreement and remember that this reflection in the accounting accounts occurs when simple interest is calculated.

As for the calculation of compound interest, they can:

• They increase the value of your financial investment based on the results of each month of capitalization and, accordingly, accounting entries are generated:

Debit account 58.03 and credit account. 91.01

These entries occur if the deposit amount is reflected in account 58.03. And accordingly, the amount of interest is reflected in the balance sheet in the term “Financial investments”;

• They can be reflected in the accounting accounts as the income of the enterprise and, accordingly, accounting entries are formed:

Debit account 76.09 and credit account. 91.01

These entries occur if the deposit amount is reflected in account 55.03. And accordingly, the amount of interest is reflected in the balance sheet in the line “Other debtors and creditors” of the final terms “Accounts receivable”.

Various deposit situations

In practice, situations sometimes occur when:

• The deposit account is closed early;
• The bank's license to carry out banking activities has been revoked; in this situation, the bank is liquidated.

In such cases, it is necessary to reflect accounting entries correctly and on time.

From a legal point of view, we will talk about a bank deposit, the rules of which are established by the 44th chapter of the same name of the Civil Code of the Russian Federation.

There is a well-known contradiction regarding the accounting of deposits in the accounting regulatory framework. According to the Instructions for the Application of the Chart of Accounts (hereinafter referred to as the Chart of Accounts), the presence and movement of deposits is taken into account in subaccount 55.3 “Deposit accounts” of account 55 “Special accounts in banks”; on the other hand, according to paragraph 3 of PBU 19/02 “Accounting for financial investments”, deposits in credit institutions are classified as financial investments:

However, the IPPS does not directly provide for taking into account bank deposits in a special account 58 “Financial Investments”, therefore, without going further into theoretical reasoning, we will use account 55.03 “Deposit Accounts” to record deposits. At the same time, it is possible to use account 58 instead - this will not significantly affect the procedure for processing bank deposit transactions in 1C Accounting. In general, the specific method of accounting for deposits in an organization is established by the accounting policy.

Making a deposit in 1C 8.3 Accounting

Let's assume the following business situation:

01/25/2016 Our organization entered into a bank deposit agreement and deposited 1,000,000 rubles into the deposit account. for a period of 6 months at 12% per annum. The agreement provides for monthly accrual and payment of interest.

Thus, in our example the postings will be involved:

• Debit 55.03 - Credit 51: transfer of funds from the organization to deposit;
• Debit 51 - Credit 55.03: the reverse entry to the previous one, that is, the bank’s return of invested funds.

Note: if the deposit is opened in foreign currency, then account 52 “Currency accounts” corresponds with the account for accounting for financial investments.

• Debit 76 - Credit 91.1: accrual of incoming interest on the deposit;
• Debit 51 - Credit 76: payment of interest on the deposit.

The example uses a demo base based on the Enterprise Accounting configuration, edition 3.0 (3.0.43.241).

Transfer of funds to a deposit in 1C 8.3

To formalize the transaction of transferring funds from the organization’s current account to a bank deposit in 1C Accounting 3.0, the document “ “ is used. To create it, let's turn to the Bank Statements journal in the Bank and Cash Department - command group Bank - Bank Statements command:

At the top of the form of this journal there are buttons for manual (Receipt and Write-off) and automated (Upload - starts processing the exchange of documents with the bank) input of bank documents:

Let's manually create the document Write-off from the current account. Accordingly, by clicking the Write-off button, a new document form will open, all the necessary details of which must be filled out:

• First, you need to select the appropriate Operation Type - in our case it will be Other write-off.
• Next, in addition to the basic standard details, the debit account is indicated - 55.03, and the corresponding analytics are also filled in in the form of a bank account and.
• At the same time, the need to indicate the type of SDDS for each specific monetary transaction is established by the organization in accordance with the accounting regulatory framework.

At the output we have the expected posting, reflecting the transfer of funds to the deposit (the Show movements button):

Accrual and receipt of interest on deposits in 1C 8.3

In accounting, in accordance with paragraph 7 of PBU 9/99, interest on a deposit is recognized as other income. In tax accounting, interest on deposits is classified as non-operating income (clause 6 of Article 250 of the Tax Code of the Russian Federation) and is recognized as received and included in the corresponding income at the end of each month, regardless of the date of their payment (clause 6 of Article 271 of the Tax Code of the Russian Federation). Therefore, in this general case, there will be no discrepancies in the reflection of deposit interest between these two types of accounting.

Provided that the amount of the bank deposit was received by the bank on January 25, 2016. and returned by the bank on June 24, 2016, the distribution of accrued interest by month will be calculated as follows:

The registration of the operation of calculating interest on a bank deposit in the 1C Enterprise Accounting 8.3 program is carried out using a special document Operation. Its creation occurs from the corresponding list: section Operations - group of commands Accounting - command Operations entered manually:

In the header of the document (the upper non-tabular part) the general details for transactions (if there are several) are filled in.

To add a transaction to the tabular part of the document:

• Click the Add button;
• We fill out the necessary debit and credit accounts, as well as their analytics;
• We indicate the amount. When filling out this field in 1C 8.3, the document header details “Transaction Amount” will be automatically filled in. When the field value is changed or a new line is added, the “Transaction Amount” attribute will be automatically recalculated.

The document Operation in 1C 8.3 generates accounting entries directly:

Next, it is necessary to take into account in 1C Accounting 3.0 (8.3) the actual payment by the bank of interest on the deposit. The document Receipt to current account is suitable for this purpose. Let's create it by clicking on the button Receipt of the journal of bank statements (see above for how to get there), and fill in the details of the new document form that opens:

• First, you need to select the appropriate type of operation - in our case, Other receipt is suitable.
• Further, in addition to the basic standard details, the loan account is indicated - 76.03.
• The corresponding analytics are also filled in in the form of a counterparty, agreement and cash flow item. At the same time, the need to indicate the type of SDDS for each specific monetary transaction is established by the organization in accordance with the accounting regulatory framework:

At the output we have the expected posting, reflecting the receipt of interest on the deposit to the current account:

The above operations of accrual and receipt of interest on the deposit must be carried out in the 1C 8.3 Accounting 3.0 program on a monthly basis according to the contract schedule:

Return of deposit in 1C 8.3

So, at the end of the term of the bank deposit agreement, the bank transferred funds from the deposit account to the organization’s current account, that is, returned the money deposited.

This operation is formalized in 1C Accounting 3.0 on the basis of a bank statement confirming this fact using the document Receipt to current account already mentioned above:

• We indicate the type of operation Other receipt;
• Loan account – 55.03;
• Next, fill in the necessary analytics for the accounting accounts:

Result of the document:

We will generate reports for verification in the 1C 8.3 program: Turnover balance sheet for accounts 55.03 and 76 for the period of deposit settlements and at monthly intervals:

Finally…

As you can see, the Enterprise Accounting 3.0 configuration on the 1C Enterprise 8.3 platform helps the accountant simply and accurately keep records of transactions under the deposit agreement. Of course, with the help of this program you can easily and effectively solve the entire range of accounting problems, including such more rare and “tricky” situations as, for example, accounting in foreign currency,

The organization places funds (structural dual-currency deposit). The placement procedure is as follows: the organization transfers rubles from the current account to the bank account, the deposit is placed in Swiss francs at the forward rate. Refunds are made in rubles (amount = placement amount). How to reflect these transactions in accounting?

Reflect transactions on a bi-currency deposit with the following entries:

Debit 55-3 Credit 51– funds are transferred to a special deposit account.

Debit 51 Credit 55-3– the bank returns the deposit funds to the organization’s current account.

Since deposits are recognized as financial investments, they can also be accounted for in account 58 “Financial investments”. The organization establishes the method of accounting for the movement of money on deposit in its accounting policy.

If the ruble valuation of the deposit funds credited by the bank to the organization's current account differs from the amount that was deposited, the organization experiences an exchange rate difference. Include negative exchange rate differences in other expenses, and positive exchange differences in other income.

Rationale

1. From the recommendation
Oleg the Good, Head of the Department of Profit Taxation of Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia
How to formalize, conduct, and reflect in accounting transactions on special bank accounts

Deposit account

If an organization has available funds and intends to receive income from placing them in a bank, then a special deposit account is opened for it, on which the bank will accrue interest monthly. The bank opens such an account on the basis of a bank deposit agreement (Art. , Civil Code of the Russian Federation), which stipulates:

• type of deposit;
• the amount that is deposited or transferred to the deposit;
• the amount of the deposit account maintenance fee;
• shelf life;
• liability of the parties;
• terms of termination of the contract;
• other conditions as agreed by the parties.

After the deposit period expires, the bank will return the money from the special account to the organization’s current account.

In accounting, the movement of money in deposits is reflected in account 55-3 “Deposit accounts in banks.”

Reflect the transfer of funds to the deposit by posting:

Debit 55-3 Credit 51 (52)
– funds are transferred to a special deposit account.

When the bank returns the deposit amount, make a reverse entry.

When calculating and paying interest on a deposit, make the following entries in your accounting:

Debit 76 Credit 91-1
– interest accrued on the deposit;

Debit 51 Credit 76
– interest on the deposit is credited to the current account.

The bank deposit agreement may provide for the payment of the entire amount of interest on the deposit upon expiration of the period of storage of funds on deposit. In this case, interest accumulates in the deposit account during the entire period of storage of the money, and then the bank transfers it to the settlement (currency) account of the organization. Reflect such transactions in accounting with the following entries:

Debit 55-3 Credit 76
– interest on the deposit is credited to the deposit account;

Debit 51 (52) Credit 55-3
– interest on the deposit is credited to the current (currency) account.

Analytical accounting for account 55-3 “Deposit accounts” is maintained for each deposit separately.

Since deposits are recognized as financial investments (clause 3 of PBU 19/02), they can be accounted for in account 58 “Financial investments”. The organization establishes the method of accounting for the movement of money on deposit in its accounting policy.

2. Reference article:Cases of exchange rate differences in accounting and tax accounting

Type of asset (liability)	Change of course	Accounting			Tax accounting
		Date of occurrence of the difference	Type of difference	Reflection in accounting	Date of occurrence of the difference	Type of difference	Reflection in accounting
Cash in foreign currency at the cash desk, in bank accounts (deposits)	The exchange rate has increased	The last date of the reporting period or the date of cash flow at the cash desk (bank account, deposit) (Clause 7 PBU 3/2006)	Coursework (paragraph 4, clause 3, clause 11 of PBU 3/2006)	Debit 50 (52, 55) Credit 91-1 (clause 13 PBU 3/2006)	Last day of the month or transfer of ownership of funds in cash (in bank accounts, deposits) (subparagraph 7, paragraph 4, article 271, subparagraph 6, paragraph 7, article 272 of the Tax Code of the Russian Federation)	Coursework

A deposit or bank deposit is an amount of money temporarily placed with a bank or other lending institution for the purpose of receiving income in the form of interest. The deposit is a debt of the bank or other credit institution to the depositor, that is, it is subject to return.

The document to be reflected in the accounting of the deposit is the “Bank Deposit Agreement”. Particular attention should be paid (to correctly reflect transactions in accounting) to the type of deposit in the agreement, the period for placing funds, the percentage of accrual and calculation of interest, as well as the conditions for early termination of the agreement for placing a deposit.

There are two ways to reflect the placement of a deposit in 1C: Accounting: by downloading an extract and by manually entering the document.

Let's look at an example of how to reflect in the 1C: Accounting 8.3 program the placement of funds on deposit and the accrual of interest on the deposit with early termination of the contract.

Example

The organization LLC "Trading House "Complex" on 04/05/2017 placed funds on deposit with a credit institution: 5,000,000.00 rubles, at 8% per annum, for a period of 1 year. Interest is paid at the end of the contract term. In case of early termination of the contract, interest is recalculated at a rate of 2.5% per annum.

In accounting, a deposit is recognized as a financial investment. Financial investments are accepted for accounting at their original cost, which is equal to the amount of funds credited to the deposit.

To record the deposit amount, Subaccount 55.03 (Deposit accounts) was selected.

We reflect the transfer of funds to the deposit in the 1C: Accounting 8.3 program.

We create a document “Write-off from the current account” by going to: “Bank and cash desk/Bank statements/Write-offs.”

1. Recipient – ​​indicate “the credit institution to which we are transferring funds for deposit;
2. Amount: in our example it is 5,000,000.00 rubles;
3. An agreement that has the form “Other” and the corresponding settlement currency;
4. DDS article – select the “Deposit placement” article;
5. Settlement account - indicate subaccount 55.03 (Deposit accounts);
6. In the payment purpose field, we indicate why we are transferring funds, under what agreement;
7. Check the “Confirmed by bank statement” checkbox;
8. Click “Swipe and close”.

We need to reflect in the program the operation of calculating interest for the month of April. Let's go Operations/Operations entered manually/Create/Select document type – “Operation”

1. “From” – indicate the transaction accounting date 05/01/2017;
2. “Transaction amount” – indicate the amount of interest accrued for April 2017. Calculated using the formula RUB 28,493.15 = ((5,000,000* 8%)/365)*26 (where 8% rate under the contract, 365 number of days in a year , 26 number of days in April).

We need to indicate the transactions “Transactions for the calculation of bank interest” in the tabular part of the document.

Click “Add” in the table section.

1. “Subconto 2Dt” - from the “Counterparties” directory, select our “PJSC Sberbank”;
2. “Subconto 3Dt” – select the deposit agreement “55”;
3. “Credit” – select account 91.01 “Other income”;
4. “Subconto Kt2” – DDS article “Interest receivable (paid);
5. Record and close.

Next, we also accrue interest in the program, in a separate document for May, which will amount to: 33,972.60 rubles = ((5,000,000* 8%)/365)*31 (where the 8% rate under the contract, 365 number of days in a year, 31 number of days in May).

And for June: 32,876.71 rubles =((5,000,000* 8%)/365)*31 (where 8% is the rate under the contract, 365 is the number of days in the year, 30 is the number of days for June).

On 07/03/2017, the organization LLC “Trading House “Complex”” terminates the agreement for placing a deposit with the credit institution ahead of schedule. To reflect this operation in the 1C: Accounting 8.3 program, create a document “Receipt to the current account” in manual mode, go to

1. “Contract” – select with the “Other” view and the corresponding payment currency;
2. DDS article – indicate “Return of deposit”;
3. Settlement account – select subaccount 55.03 (Deposit accounts);
4. Make a deposit in 1C (its return) and close.

Since the organization terminated the deposit agreement ahead of schedule, we need to recalculate the amount of interest at a reduced rate and reflect it in the program.

For this we go Operations/Operations entered manually/Create – select the document type “Operation”.

1. “From” – indicate the transaction accounting date 07/03/2017;
2. “Content” – we specify the content of our operation;
3. “Transaction amount” – indicate the amount of interest accrued for April, May, June, July 2017). The amount is calculated using the formula: RUB 30,479.45 = ((5,000,000* 2.5%)/365)*(26+31+30+2) where (2.5% reduced interest rate under the agreement, 365 number of days in a year, 26 number of days for April, 31 number of days for May, 30 number of days for June, 2 number of days for July).

Click the "Add in the table section" button.

Fill out the tabular part of the document:

1. “Debit” - select subaccount 76.09 “Other settlements with various debtors and creditors”;
2. “Subconto 2Dt” from the “Counterparties” directory, select our “PJSC Sberbank”;
3. “Subconto 3Dt” – select the deposit agreement “55”;
4. “Subconto 4Dt” – indicate the document for settlements with counterparties. In our example, this is “Write-off from current account 0000-000001 dated 04/05/2017”;
5. “Credit”, select account 91.01 “Other income”;
6. “Subconto Kt2” – DDS article “Interest receivable (paid)”;
7. Record and close.

Now we need to make adjustments in the 1C: Accounting 8.3 program for accrued interest for April, May, June 2017 due to excessive accrual of interest on deposit placement.

For this we go Operations/Operations entered manually/Create – select the document type “Document reversal”.

The adjustment must be made in separate documents for each transaction for accrued interest on the deposit for April, May and June 2017.

To reflect the receipt of interest on a deposit in the 1C: Accounting 8.3 program, manually create the document “Receipt to the current account”; for this we go Bank and cash desk/Bank statements/Receipts.

1. “Account” – select account 51 “Current accounts”;
2. “Which.” Number" and "In. Date” – indicate the number and date of the bank order;
3. “Payer” – select our “PJSC Sberbank”;
4. “Amount” – indicate the amount of our deposit: RUB 5,000,000.00;
5. “Contract” - select with the “Other” view and the corresponding payment currency;
6. DDS item - select “Interest on loans and borrowings”;
7. Settlement account - indicate subaccount 76.09 (“Other settlements with various debtors and creditors”);
8. In the payment purpose field: we indicate why the funds are being transferred to us, under what agreement;
9. The “Settlement accounts” field is filled in automatically when you select the type of transaction in the document “Receipt to the current account”;
10. Once completed, reflect the deposit in 1C and close.

To check the amount of accrued interest in the 1C: Accounting 8.3 program, you need to generate an “Account Card” report, indicating account 76.09 in the selection.

You can view the balance of the deposit amount in the “1C: Accounting 8.3” program by generating the “Account Card” report and specifying account 55.03 in the selection.

We looked at the example of placing funds on deposit in “1C: Accounting” by downloading an extract and manually entering the document, as well as calculating interest on the deposit with early termination of the contract. Any of the methods is quite simple, but requires certain knowledge.