The basis for compiling bank statements is. Bank statement: sample. Storage of bank statements

Are current account statements and payment orders the primary documents?

Answer

Current account statements and payment orders are primary documents ( Civil Code of the Russian Federation and regulations of the Bank of Russia June 19, 2012 No. 383-P.)

Rationale

How to organize accounting of transactions on a current account

Transactions on the current account are reflected in accounting based on bank statements and attached to them ().

Bank statement

A bank statement confirms the movement of funds in the current account. The bank and the organization establish the frequency of its issuance in the bank account agreement. As a rule, the bank issues statements for each business day.

If the statement is printed on a computer, it does not contain stamps and seals of the bank, as well as signatures of responsible bank employees. If the bank employees compiled the statement manually or on a typewriter, then such a document must contain the signature of the bank employee maintaining the account, as well as the bank’s stamp.

Within ten days from the date of receipt of the statement, the organization must notify the bank in writing about the amounts, erroneously or from the account. If this is not done, the bank considers the account balance confirmed.

This procedure is established in section II of part III of the Rules established.

If the statement is lost, the bank may issue a duplicate to the organization. To do this, submit an application to the bank to receive a duplicate of the bank statement (Section II of Part III of the Rules established). The form of such an application is not legally established. As a rule, the bank establishes it in its internal bank rules. If the application form for receiving a duplicate statement by the bank is not established, fill it out in.

Types of settlement documents

To carry out transactions on a current account, the following types of settlement documents are provided:
– ;
– ;

And carrying out transactions on it, has the right to receive an account statement or bank statement. However, if individuals do not have an urgent need to track the movement of their own funds, then this procedure is mandatory for organizations and individual entrepreneurs. So, today we will find out how long it is valid, what an account statement (eg credit card) looks like, and how to get it.

What is an account statement

An account statement is a banking document generated automatically for a certain period of time, which reflects the movement of funds of a bank client.

An account statement as an important document is discussed in this video:

Required details

The extract is a document of a strictly established form, which indicates the following mandatory details:

client account number;
date of the previous statement indicating the closing balance. It is also the opening balance on the current statement;
details of the documents according to which the movement of funds was made;
Number of correspondent account;
cash balance, which will be the opening balance for the next statement;
the amount of transactions on account debit and credit.

Certificate with account statement

Functions

And should receive bank statements on a regular basis. This is necessary because this document allows us to solve a number of issues:

Reporting. It is necessary, first of all, for your own use in order to correctly assess the movement of funds in the account. An extract will also be needed to compile and submit reports to third-party organizations (partners, banks, tax authorities) to confirm the actual state of affairs.
Evidence in court. If any conflict arises regarding the confirmation of a dubious transaction, a document certified by the bank will serve as proof of the payment or non-payment.
Accounting automation.
Comparison of information contained in the extract, with data from primary documents - receipt and expense orders.
Proof of erroneously debited funds from an account. In this case, the bank client must notify the bank about this situation within 10 days after receiving the certificate. Otherwise, the client will be deemed to agree with the account balance.

As a result, the main purpose of the statement is to organize regular monitoring of the movement of funds in the client’s account.

Peculiarities

Statements should not only be stored in the organization’s accounting department, but also processed by it in a timely manner. This means that the information contained in them must be immediately entered into a special accounting database upon receipt.
The bank is obliged to provide statements to clients on the basis of the “Regulations on the rules of accounting in credit institutions located on the territory of the Russian Federation.” This regulatory act establishes that the terms and procedure for the bank to provide statements from client accounts are regulated by the account agreement.

Receiving a document

Based on this legislative act, the bank has the right to provide statements to the client in the following forms:

electronic;
in paper form: through post office boxes or directly from the operational employee maintaining the account.

Electronic

When providing an extract in electronic form, the documents are signed with an electronic digital signature (EDS), which confirms that the certificate was received from the credit institution indicated in it.

The advantage for the client in receiving a statement electronically is that there is no need to appear at the bank. In this case, the client can always unscheduled check the account balance as of the current date. In addition, he has the right to change the service settings, which will allow him to receive statements at a time convenient for him.

To be able to receive statements online, the client must connect to Client Bank or Internet Bank.

Reflection of money received from customers in a bank statement in 1Described in this video:

On paper

However, many clients still prefer to receive statements at a bank branch. This is explained by the greater degree of clientele’s trust in paper documents certified in hand by employees of the credit institution.

In addition, there are no risks inherent in receiving a statement online, when communication channels with the bank can be intercepted by third parties. When contacting the bank, the client can also ask the employee questions that concern him. Therefore, this method is considered the most reliable.

However, when receiving a statement at a bank branch, certain documents must be presented so that the bank is convinced that the client is entitled to this. These documents are usually a passport and, if necessary, a power of attorney.

Important information

Based on the information provided, the bank employee will check the credentials of the person contacting him. In most cases, the chief accountant of an enterprise or individual entrepreneur contacts the bank to obtain statements.
As a rule, statements are stored in a special file cabinet and sorted by the end of the client’s account number. The statement generated by the bank is stored in the branch for four months, after which it is subject to destruction.
Upon receipt of the statement, the client must ensure that all necessary financial documents confirming the transactions are attached to it. These are payment documents such as, for example, payment orders or demands. These documents must be certified with a “cancelled” stamp.

A bank statement can be used by legal entities that have current accounts, as well as individuals who have a correspondent, credit or current account with a financial institution. Using the statement, you can easily track all movements on the account.

What is a business bank account statement?

A bank statement is a document that reflects the status of a client’s account, as well as the movement of money in this account for a certain period. That is, it is a copy of the information on the client account. The statement is prepared by the bank and issued to the client; it can reflect information on any account of the company.

This document allows you to clearly see:

money transfer;
expense transactions (payments made);
commissions written off by the bank for services provided.

For all accounts on which movement occurred, the bank generates statements daily. The client has the right to contact the bank for statements at any time.

The enterprise must have a cash book (for any taxation). In it, the accountant notes information about all cash documents (receipts, expenses). Bank statements confirm the amount of expenses and revenue of the organization, and taxes are calculated according to their data.

What information is included in the statement?

The extract must be completed in accordance with all requirements. It must necessarily contain the following information:

name of the sending bank, details (BIC, correspondent account);
name of the bank account holder;
customer account number for which the statement is made;
date of registration of the last statement, the outgoing balance for it (it is the incoming balance for this statement);
list of operations performed;
outgoing account balance at the time of statement generation;
amount of debit/credit turnover.

For each operation you must indicate:

date of its holding;
type of operation;
income and expense (amounts are reflected in debit, credit);
number and date of the accompanying document according to which money was written off or credited;
BIC of the receiving bank;
settlement account of the recipient of funds and the payer.

Reflection of the movement of funds occurs “mirror” with the way information is recorded at the enterprise. The “Credit” column indicates the receipt of funds (the last amount will reflect the balance as of a specific date), and the “Debit” column reflects expenditure transactions (all write-off amounts).

The extract submitted to the regulatory authorities must be certified by the bank's seal and the signature of the bank's responsible employee. If the document is used for other purposes, it does not need to be certified.

The extract is issued together with supporting documents (they are canceled with the “cancelled” stamp; if they are not there, postings cannot be made). This could be a memorial order, a payment order, etc. These documents are issued for each amount posted to the account.

Sberbank has the largest branch network in Russia and a wide network of correspondent banks abroad. Therefore, many legal entities open an account with this institution. An extract from Sberbank can be issued at the branch using Client-Bank.

Bank statement: sample

How an accountant checks and processes statements

Only the employee of the enterprise who is entrusted with these powers can receive a bank statement. The list of authorized persons is compiled by the manager together with the chief accountant.

Typically, this function is entrusted to an accountant. He receives bank statements and checks the presence of each accompanying document; verifies the amount indicated in the document and in the statement. For convenience, you can write a corresponding account next to each transaction (useful when making transactions).

Next, the verified statements are entered into the enterprise’s automated cash flow accounting system (this must be done on the day they are received). The accountant posts separately for each transaction, applying the “double entry” rule. The wiring will involve a corr. account 51 (bank account) and another account (depending on the type and purpose of the operation).

Why is a bank statement issued for individuals?

A bank statement, filled out in accordance with all the rules, can also be useful for individuals. faces. When closing a loan agreement, a statement indicating a zero debt balance confirms the full fulfillment of the client’s obligations to the bank. This document is considered confirmation that the account is closed and the bank has no claims against the borrower. If misunderstandings subsequently arise and some disputed debt arises, you will be able to provide an extract in your defense in court.

The statement will also be useful for those who have arrears with the bank. It will display all payments, as well as withheld fines and penalties. If this document, together with the loan agreement, is taken to Rospotrebnadzor, the amount of the debt can be recalculated in the form of a letter of recommendation (fines and penalties will be counted as debt write-off). Those. This will not be a legally binding document, but the court will usually take it into account when considering credit cases.

Sometimes an extract is required to confirm transactions. For example, a person made a payment online, but the money did not reach the recipient. Then, to clarify at what stage the failure occurred, you will have to confirm that the amount was sent from the payer.

You may be asked for an account statement at the embassy to obtain a visa. It confirms a person’s solvency, his level of income, and financial stability. There is no standard form for this document; it is drawn up according to the bank’s model.

For debit card holders, the statement can be useful for monitoring the current balance of money. In the document you can see all commissions debited from the account, depositing cash, crediting interest on the balance, all expense transactions (transfer of funds, topping up a mobile phone, etc.).

To receive a statement, you should visit a bank branch and write an application. The document will be given to you with the bank’s seal and signatures of the responsible persons. Many Finnish institutions give the client the opportunity to independently generate a statement in their personal Internet banking account.

Having selected the account for which the client wants to view the movement of funds, click on the “Generate statement” or “Statement” button. The screen will display all transactions performed for the specified period (for example, a month, 3 months, etc.). This statement can be printed; its only drawback is the absence of a bank seal and signatures. Those. it has no legal force. And for personal purposes it can be used.

An Alfa-Bank statement can be generated in the Alfa-Click service. In the “Internet Banking” block there is a link “My Accounts”. The “Funds Blocked” column displays information on transactions (total amount of expenditure transactions) for which supporting documents have not yet been received. This money has not been debited from the account, but is only blocked for now. The table below reflects all transactions on the account from the moment it was opened. To view the movement of funds for a certain period (for example, a month), use the “Account Statement” link (it is located on the left). After specifying the time interval, click "Show".

At the Bank of Moscow, a statement can be obtained at a branch, in the Web Banking Internet service, as well as at terminals and ATMs.

write an official letter to the bank asking for an extract;
register your application as entering the bank, your copy must be stamped and signed;
write a pre-trial claim to the bank if you have not received a response or have been refused;
go to court with a claim if your issue is not resolved amicably.

All banking operations from an accounting point of view appear only when a corresponding primary document appears, drawn up in accordance with accounting requirements. No document - no operation, this is an accounting axiom.

Thus, primary documents are intended for processing transactions. Let's consider the classification of primary documents. It is convenient to divide them into cash, memorial and others. The appearance of the primary documents can be found in the appendices. Let's list them and consider their main purpose.

Cash primary documents are intended for processing cash transactions. The main cash documents are:

The announcement for cash deposits is intended to register the receipt of cash from legal entity clients to the bank's cash desk.

A cash check is intended for processing the withdrawal of cash by legal entities from the bank's cash desk.

A receipt order is intended to register the receipt of cash from individual clients to the bank's cash desk. Serves for processing both ruble and foreign currency payments (currency receipt order).

A debit order is intended for processing the withdrawal of cash by individual clients from the bank's cash desk. Serves for processing both ruble and foreign currency payments (currency debit order).

Memorial primary documents are intended for registration of non-cash transactions. Considering the banking and economic specifics of memorial documents, the number and variety are much greater than all others. Memorial means cashless. The main memorial documents are:

A payment order is an unconditional order to transfer funds from the payer to the recipient. Used for external payments in Russian rubles.

A memorial order is the simplest document that formalizes a non-cash transaction within a bank in rubles.

Both of these documents are often used in their consolidated varieties, when they formalize not one transaction, but many at once, for example, a consolidated payment order or a consolidated memorial order. This is how the latter processes a large number of banking transactions.

In addition to these documents, the following documents can also be used as primary documents:

A payment order is a type of memorial order that is used in transactions with unpaid payments located in the bank’s file cabinet (in off-balance sheet accounting).

A letter of credit is a conditional order to make a payment. The client defines the conditions, the bank checks their fulfillment and, if everything is fine, makes the payment to the recipient.

Payment request, collection order - an unconditional requirement to write off funds from the payer's account in favor of the recipient. Through these primary documents, the bank, on behalf and at the expense of the client, on the basis of settlement documents, carries out actions to receive payment from the payer. Payments for collection are carried out on the basis of payment requests, payment of which can be made by order of the payer (with acceptance) or without his order (in an unaccepted manner), and collection orders, payment of which is made without the order of the payer (in an indisputable manner).

Payment requests and collection orders are submitted by the recipient of funds (collector) to the payer's account through the bank serving the recipient of funds (collector). It is not often used in the practice of commercial banks, mainly when paying utility bills. Actively used in the Savings Bank system.

Loan documents - intended for processing the issuance/repayment of loans in cases where the documents described above (memorial order, payment order) are not used. For example, an order from bank management to issue a loan can act as a direct primary document.

Messages from payment and trading systems - also used as primary documents. We are talking, first of all, about messages from the SWIFT system, which is used mainly for conducting various settlement transactions in foreign currency. For example, an analogue of a payment order in foreign currency is the message MT103 (client transfer). Also the basis for carrying out transactions are messages from card payment systems (VISA, MasterCard, American Express) and trading systems (RTS, Reuters, Bloomberg).

Various statements are designed to reflect group transactions, for example, a statement of interest accrual. They are primary documents and do not require the creation of other documents; in essence, they are a type of consolidated memorial orders.

Other primary documents include:

Memorial warrant for the issuance of valuables.

Off-balance order.

Application for reinforcement of the cash register through a correspondent account.

Application for an advance payment for the cash register.

Various receipts.

The accounting rules (No. 205-P) contain a list of document symbols, it is presented below. Digital symbols are used directly in the primary documents themselves; the corresponding field is called the type of operation.

List of symbols (ciphers) of documents posted to accounts in credit institutions

Conditional Name of documents that reflect document transaction designations (transaction codes) 1 Written off, credited by payment order 2

Paid, credited according to payment request 3

Cash check paid in cash 4

Received cash according to an advertisement for a cash contribution 5

Paid, credited upon request-order 6

Paid, credited by collection order 7

Paid, received by check 8

Opening a letter of credit, crediting the amounts of unused, canceled letter of credit 9

Written off, credited according to a memorial (expenses, cash receipts) order 10

Documents for loan repayment, except those mentioned above 11

Documents for issuing a loan, crediting a loan to an account, except those mentioned above 12

Credited based on advice note 13

Settlements using bank cards 16 Written off, credited to a payment order

All primary documents must be drawn up strictly in accordance with the requirements of regulatory instructions, without erasures or corrections.

In the process of carrying out their functions, banking institutions perform a huge number of different operations. Only with proper organization of accounting and operational work can banks perform the functions assigned to them. Banking accounting is an integral part of the national economic accounting system. The timeliness and correctness of individual operations depends on its setting and correct management. In addition, this is reflected in the accounting status of the enterprises and organizations served, because The bank provides relevant clients with statements of personal accounts.

One of the principles of accounting, including banking, as part of a unified system of national economic accounting, is the mandatory presence of a document on the basis of which the corresponding operation is performed.

Document - a Latin word. It means proof, evidence.

Banking documentation is a set of documents containing the necessary data for registration and accounting of individual transactions, as well as confirming their legality.

So, therefore, the document used by the bank must:

Be the basis for performing a certain operation, confirming its legality;
It must contain all the necessary data and information about the nature of the content of the operation.

As already noted, banking institutions perform a large volume of various operations. This places special demands on the construction of banking documentation. The forms of these documents must be adapted to accounting automation, which is achieved through standardization and unification of document forms. Standardization means the construction of document forms for certain operations using uniform samples. Unification means the maximum reduction in the number of such samples and the forms they combine.

The forms of documents that economic authorities submit to banking institutions are included in the unified system of monetary and settlement documents. The use of a unified system of monetary and settlement documents greatly facilitates the work of bank employees in processing documents and makes it possible to make wider use of computer technology.

For some transactions, for example, emission transactions, documents of specific forms are used (to formalize the issue or withdrawal of money from circulation, etc.). Standard forms are used to prepare documents. They are produced by printing (for example, payment requests, payment orders, etc.).

Cash settlement documents can be drawn up on electronic computers. But the location of the data in them must correspond to the standard form of the document used to complete this operation.

In order for documents to be used to perform certain operations, they must have data disclosing the content of these operations, i.e. they must have the appropriate details. The main details used in the bank are regulated by the Regulations on Payment Documents. This provision also provides for the rules and deadlines for the preparation of documents, and the responsibility of the employees who signed them.

Standard documents contain the following basic details:

Name of the document (payment request, payment order, etc.);
Document form number;
Document number and date of its preparation;
Name and location of the hozogran, receiving funds and the bank servicing it;
Name and location of the client receiving the funds and the bank serving him;
Account numbers of clients participating in this transaction;
Contents of operation;
Transaction amount;
Codes for processing information on computers;
Signatures of the client’s officials who compiled the document and its seal;
Signatures of the relevant bank employees.

Document numbers can be printed (for example, on checks) and affixed by clients and bank employees. The documents have strictly unified standards in content, placement and completion of details. This is extremely important for control and machine recording of transactions.

The right side of the front side of the document contains the data required to be entered into the computer. Document forms are usually filled out by machine. Some documents must be completed by hand and must comply with certain requirements (for example, cash checks). The documents on the basis of which transactions will be carried out must have an account assignment, i.e. they indicate the account numbers for which the amounts are reflected. Account assignment is an accounting entry to accounts.

In order to reduce the complexity of processing transactions and avoid duplication in paperwork, the bank uses the documents submitted by clients to the maximum extent possible. This leads to a reduction in costs associated with paperwork. For example, certain parts of advertisements for cash contributions remain with the cashiers of the cash registers and are passed on to responsible executives and clients.

Clients are provided with document forms produced by printing, either by the bank (for example, announcements for cash deposits) or order forms from a printing house according to forms provided by the bank. For banking institutions, document forms are produced centrally. Documents can be drawn up by enterprises and organizations, i.e. clients. In this case, they are called client (payment requests, orders, etc.).

Some of the documents are prepared by banking institutions. Such documents, called banking documents, include advice notes, memorial orders, incoming and outgoing off-balance sheet orders, etc.

Based on the nature of the transactions reflected, monetary settlement documents are divided into three groups:

cash;
memorial;
off-balance sheet.

Cash documents include such documents that document cash movements, i.e. their acceptance or issue from the bank's cash desk. Accordingly, these documents are divided into receipts and expenses.

Cash receipt documents include:

announcements for cash deposits at bank cash desks;
cash receipts.

Expenditure cash documents include:

cash checks;
expense cash orders.

Announcements for cash deposits are used in cases where clients deposit cash at bank cash desks for settlement, current and other accounts. Depending on the form of payment and the cash depositor, various forms of advertisements are used. These forms differ in details and number of copies. Announcements for contributions to the budget of taxes and other payments must contain data on budget classification, etc.

When collecting money, forwarding statements are used. In addition to the details of the advertisements, they contain a banknote inventory of the money. When accepting cash, the bank issues a receipt to the depositor. It can be issued on a separate form or on a separate part of the form. Cash receipt orders are used less frequently. For example, when a bank performs an emission operation - releasing money into circulation. Banknotes and coins, on the basis of special permissions, are transferred from the reserve funds of banknotes and coins to the working cash desk of a bank institution.

Cash check

The main expense cash document is a cash receipt.

Cash check- is a written order of an enterprise or organization, i.e. the owner of the bank account about the payment of the amount specified in the check to the check holder, in other words, to the bearer of the check. Checks are issued on special forms, which are strict reporting forms.

Cash expense orders are used when paying pensions, transfers, issuing money for wages to bank employees, amounts for travel expenses, etc.

Memorial documents are the most numerous group of documents. They are used mainly for non-cash transfers of funds from one bank account to another.

Memorial documents are prepared by both clients and the bank. The main client documents are: payment orders, settlement checks, registers of payment requests and checks, applications for issuing a letter of credit, for issuing check books and others.

Memorial documents drawn up by the bank include memorial orders (previously they also included advice notes for mutual interbank settlements). A payment request is a settlement document containing a request from the supplier (recipient) to transfer funds to him through the bank from the payer’s account for shipped inventory items or specified services. Payment requirements are applied in the form of acceptance in local and non-resident settlements.

Payment request forms are also used in other cases. In particular, they compile registers of shipping documents presented by suppliers for payment using open letters of credit, collection orders for executive documents, etc.

A payment order is an order from the payer to his bank to transfer the amount specified in it from his account to the account of the recipient of funds. Accounts of settlement participants can be located either in one or in different same-city or non-resident bank institutions. Payment orders are used when paying for inventory, services rendered in one-city and non-resident turnover and for non-commodity obligations. Instructions are especially widely used for non-commodity obligations (payments to the state budget, transfers of funds for capital construction, to enterprise funds, etc.).

Payment check

Settlement check - unlike a cash check, it is used only for transferring funds from one account to another by bank transfer. These checks will not be cashed.

Settlement check - a settlement document-instruction from the drawer of the check to his bank to transfer the amount specified in it from his account to the account of the bearer of the check or check holder.

The relevant topics of the course will examine in detail the various types of memorial documents issued by enterprises and organizations. Advice for interbranch settlements has traditionally been a banking document. This is an order given by one bank institution to another to carry out the operation specified in it. For example, a bank serving a payer, having written off the payment amount from the payer’s account on the basis of a settlement document, instructs a non-resident bank serving the supplier to credit the amount to his account. Until 2002 the advice note was drawn up by the Central Bank (Settlement Center) on behalf of the commercial bank.

A memorial order is a document drawn up by a bank institution, which describes the accounting transaction being performed and indicates the correspondence of the accounts affected by it. For example, if a payment request is partially paid due to insufficient funds from the payer, the bank issues a memorial order.

Off-balance sheet documents that are banking include incoming, outgoing and incoming and outgoing off-balance sheet orders. All documents reviewed are of great control value. Therefore, banking institutions must ensure their strict safety. Responsibility for the correct storage of documents rests with the head of the bank institution and the chief accountant.

But before documents are sent for storage, they need to be systematized and formed into special folders. This should be done in such a way that if, for example, claims from a business entity arise or upon receiving a request from another institution, bank, during an audit, etc. it was possible to quickly and easily find the relevant document. Banking institutions have established a special procedure for generating documents.

In the process of recording transactions performed during the day, bank employees select and systematize the documents used. Cash, off-balance sheet and memorial documents are selected separately. Cash and off-balance sheet with a division into receipts and expenses, and memorial - according to the numbers of debited balance sheet accounts. Memorial documents can be generated in ascending order of credited account numbers. For some transactions, one document may affect several accounts in debit or credit. Such documents with complex account assignments are placed after all memorial documents.

Following these documents are off-balance sheet orders for accounts not included in the storeroom books. For example, incoming and outgoing orders related to settlement transactions. Off-balance sheet documents are selected in ascending order of off-balance sheet account numbers. Moreover, the documents used to formalize incoming transactions are placed first, after them - outgoing off-balance sheet orders and then incoming and outgoing orders.

When generating documents, their storage periods are taken into account. Therefore, documents for which long storage periods have been established are placed in separate folders. This group includes:

Cash documents.
Memorial documents, off-balance sheet receipts and debit orders with all attachments to them for deposits of citizens and military personnel.
Memorial and cash documents on loans issued to individual borrowers for housing construction and other purposes.
Memorial documents, off-balance sheet incoming and outgoing orders with all attachments to them for transactions with precious metals, foreign currency and settlements in foreign currency.

For the convenience of the audit, documents on the operations of the banks themselves with fixed assets, their capital investments, income and expenses and other intra-bank operations are separately bookleted.

Cash documents and off-balance sheet orders are arranged in the following sequence: cash receipts, expense documents, then off-balance sheet receipts and expense orders.

Certificates about the amounts of documents for the debit of each balance sheet account, the income and expense of each off-balance sheet account, generated in separate folders, are placed in the general folders of memorial and cash documents. These certificates are signed by the chief accountant of the bank institution or his deputy. Documents are usually generated daily after all accounting entries have been made, analytical and synthetic accounting materials have been compiled and reconciled.

Documents with a long shelf life, with the permission of the head of the bank institution, can be generated at other times. There are some peculiarities in the order of formation of these documents.

Formation of documents is carried out by a special employee. Cash documents are generated by the cashier. The generated documents are bound. The bound documents are then counted on a computer. The counting amounts are verified with the totals of turnover in the accounting journal or summary of turnover (taking into account appropriate adjustments). The results of counting off-balance sheet documents are also verified with the accounting journal. Counting tapes are attached to the bound documents.

The number and amount of bound documents are indicated on the cover of the folders. Folders of bound documents are stored by banking institutions in accordance with the Rules for the introduction of accounting and reporting in banking institutions. Cash documents for the last twelve months and memorial documents for the current month are stored in the storeroom or in fireproof cabinets in the accounting department. Memorial documents for the past months before they are submitted to the archive are stored in the current accounting archive, equipped with iron cabinets, drawers, and racks.

Inquiries regarding documents stored in the storeroom, accounting department and current archive are made according to requirements signed by the chief accountant of the bank institution or his deputy.

The correct completion of settlement operations, timely crediting of funds to the accounts of enterprises and organizations, strengthening their settlement and payment discipline, and ensuring the safety of public funds largely depend on the organization of the work of the accounting and operational apparatus. Therefore, a clear organization of the work of the bank’s accounting and operational apparatus is of particular importance at present during the transition of enterprises and organizations to new business conditions based on the requirements of a market economy.