Return of wages to the current posting account. What are the transactions when returning excessively transferred funds? The bank returned the money transaction

Funds may mistakenly arrive at the organization's current account in the following cases: - due to a payer's error (for example, if he incorrectly indicated the recipient of funds in the payment order); - due to a bank error. Actions in case of erroneous receipt of amounts The recipient of funds can find out about the amounts erroneously credited to her current account from a bank statement. The organization must report such amounts in writing to the servicing bank. This must be done within ten days from the date of receipt of the extract. Basis - clause 2.1 of section II of part III of the Rules approved by the Regulation of the Bank of Russia dated July 16, 2012 No. 385-P. The form for reporting erroneous deposits of funds is not established by law. The bank may approve it in its internal rules. If the bank has not provided the organization with the form of such a document, then it can be drawn up in any form.

How to return money received to my account by mistake?

Interest for the use of other people's funds will be accrued from the moment the organization learned (should have known) about unjust enrichment until the day the funds are returned (clause 2 of Article 1107 of the Civil Code of the Russian Federation). Situation: can a bank write off money mistakenly transferred to a current account without an order from the organization? The answer to this question depends on the terms of the bank account agreement. In practice, in most cases, banks prescribe in the bank account agreement the procedure for writing off erroneously transferred funds from the organization’s current account.

How to return money from a current account

The procedure approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n). If the bank writes off erroneously received funds from the organization’s account, then they also do not need to be reflected in expenses. This is due to the fact that when the simplification is applied, the list of expenses is closed (Art.

346.16 Tax Code of the Russian Federation). And amounts that were mistakenly credited to the organization’s account and then written off by the bank are not included in this list. In addition, the indicated amounts do not meet the expense criteria specified in paragraph 1 of Article 252 of the Tax Code of the Russian Federation (clause 2 of Article 346.16 of the Tax Code of the Russian Federation). UTII The object of UTII taxation is imputed income (clause
1 and 2 tbsp.

How are money erroneously transferred to an organization’s current account taxed?

346.29 Tax Code of the Russian Federation).

What to do if funds were mistakenly credited to your current account

Practical Accounting”, N 7, 2003 MONEY WAS ERRORALLY CREDITED TO YOUR CURRENT ACCOUNT: WHAT TO DO The buyer paid you more than stipulated in the contract, or someone mistakenly transferred money to your account. Don’t rush to rejoice: in some cases, you will have to pay taxes on the “extra” money. In practice, two situations may arise: - the buyer paid more than necessary; - the money came from a company whose name and details you do not know. Let’s take a closer look at each of these cases. The buyer paid more than necessary. The company's management cannot but be pleased with this. However, for an accountant, this situation only adds problems.
In particular, the question arises of how to formalize the overpayment that has arisen. It’s good if you have a long-term agreement with the counterparty from whom the overpayment was received, under which the supply of goods is carried out over a long period of time (for example, a year).

What to do if money arrives in your bank account by mistake

An example of reflection in accounting and taxation of funds erroneously credited and subsequently debited from the organization's current account. On January 19, when checking a bank statement, the accountant of Alfa CJSC discovered that 118,000 rubles had been credited to the organization's current account at JSCB Nadezhny. (including VAT – 18,000 rubles). The money came from Hermes Trading Company LLC. Since there were no contractual relations between Alpha and Hermes, the accountant took into account 118,000 rubles.

as erroneously received funds. The Alpha accountant did not calculate VAT payable to the budget on the specified amount. The accountant wrote to the servicing bank a corresponding statement about the erroneous crediting of funds to the organization's current account.

What to do if the bank credited you money by mistake

If the buyer accidentally overpaid under such an agreement, the excess money received will not be considered an advance or other payment related to the upcoming delivery of goods. Therefore, there is no need to charge VAT on this money. Just in case, in order to avoid claims from the tax authorities, we advise you to draw up an accounting certificate stating that the excess money received is not related to operations for the sale of goods and must be returned to the buyer. In accounting, reflect the excess money transferred by posting : Debit 51 Credit 76 subaccount “Settlements with other debtors and creditors” - reflects the amount mistakenly credited to your current account. Usually in practice, the buyer, having discovered an error, himself requests the return of the excessively transferred amount.
In this case, the amount of the overpayment can simply be offset against future payments under the same agreement. However, here you will have to face one unpleasant moment. Formally, excess money received will be considered a payment related to payment for future deliveries of goods. And such amounts are subject to VAT (clause 1, clause 1, Article 162 of the Tax Code of the Russian Federation). In order not to charge VAT, we can only advise one thing - to return the excess amount received to the buyer. To do this, issue a payment order for the amount of the overpayment. In the “Purpose of payment” field, indicate the number and date of the payment order for which you received the extra money. The corresponding field, for example, may look like this: “Return of the excess transferred amount according to the payment order dated June 16, 2003.
N 123″. A completely different situation arises if the overpayment came from a buyer with whom you have concluded an agreement for a one-time supply of goods.

If the bank mistakenly credited money to our current account, what should we do?

Next, a person calls and says that he mistakenly transferred the money to you, and tearfully asks to return it to you. People are still falling for such schemes. They go and transfer money. But you can check your balance in a few minutes. And you will see that no one credited you with anything.

If you realize that these are scammers, simply ask them to contact the bank themselves “to settle this transaction.” If possible, inform the bank that scammers are operating. What happens if the money is not returned? When money “falls from the sky,” rarely can anyone resist the temptation to spend it. But you must understand that appropriating other people's money is illegal in any case.

Such a letter may indicate a deadline for the return of money that must be met, otherwise the payer has the right to sue the company for the use of its funds and unjust enrichment. Interest for the use of someone else's money will be accrued for the entire period (from the moment the payment is detected until the day it is returned) for the entire amount of the erroneous payment *(5). The amount of interest is determined by the refinancing rate on the day of repayment*(6).

Tax consequences The receipt of erroneous payments does not affect the calculation of income tax *(7). The company has no economic benefit from such money. But an unpleasant situation may arise with VAT. Tax authorities may classify this payment as an advance and require payment of value added tax. The moment the tax base is determined will be the day someone else’s money is received into the company’s current account*(8).
After clarifying the nature of the payment, the money is returned to its owner and VAT is claimed for deduction. This is where the most unpleasant part begins. Such a VAT deduction is not provided for by the Tax Code, that is, the company will not be able to return the paid tax amounts from the budget. Let us remind you that a deduction can be applied if an advance is received, but after termination or amendment of the contract it is returned to the counterparty *(10). Since the erroneously credited money is not considered an advance, the tax office will deny the company a deduction. The error will have to be corrected differently. It is necessary to make adjustments to the sales book, as well as submit an updated VAT return. After this, a tax arrears will arise, which must be transferred to the budget. You also need to accrue and pay penalties. Note. The bank does not have the right to write off an erroneous payment Sergei Kumpan, head of the operations department of the branch of VTB OJSC (St.
An organization can find out about the erroneous crediting of funds to a current account from a bank statement. At the same time, she must notify the servicing bank in writing about the erroneous crediting of funds to the current account. This must be done within ten days from the date of receipt of the extract.

Attention

This is stated in paragraph 2.1 of Section II of Part III of the Rules approved by the Regulation of the Bank of Russia dated July 16, 2012 No. 385-P. It is the date of receipt of the bank statement that is the moment when the organization should have learned about the erroneous crediting of funds to its account (clause 26 of the resolution of October 8, 1998 of the Plenum of the Supreme Court of the Russian Federation No. 13, Plenum of the Supreme Arbitration Court of the Russian Federation No. 14).

However, when analyzing a bank statement, an organization cannot always understand that funds were credited to its account incorrectly (for example, when there are a large number of customers and an advance form of payment).

According to current legislation, the seller of goods, service provider is obliged to provide the buyer (customer) with goods (service, work) the quality and range specified in the contract and allows the product or the result of services (work) provided to be used for its intended purpose.

Postings for the return of money and goods in the buyer’s accounting department

If significant deficiencies or defects are identified the buyer may refuse to fulfill the terms of the contract in full and demand the supplier to return the money paid.

In such situation the buyer must send a written claim to the supplier about severing contractual relations with a demand for the return of money paid.

The seller, in turn, has the right to return the goods, which the buyer refused.

If the need to return the goods and money occurred after the buyer had capitalized the material assets, then if the issue of returning the goods and money is resolved positively, entries will be made in the buyer’s accounting department to the appropriate sub-accounts, based on a complaint to the seller and an invoice for the returned goods:

• D-t 62 invoices and K-t 90 invoices - for the amount of the returned goods,
• Invoice Dt 90 and Invoice Dt 68 - VAT is charged on the returned goods.

A refund from the supplier (seller) to the buyer’s bank account for a low-quality product (service) or a product of the wrong assortment will look like this:

• D-t 51 invoices and K-t 62 invoices - for the amount of the invoice issued by the buyer for the return of goods.

If the refund by the seller (supplier) was made directly at the buyer’s (customer) cash desk, then The refund posting will look like, as debit 50 and credit 62 accounts.

Postings for the return of money and goods in the accounting department of the supplier (seller)

Posting returned goods in the supplier's accounting department is made on the basis of the invoice issued by the buyer to return materials (goods):

• D-t 60 invoices and K-t 10, 41 invoices - for the amount of the returned goods,
• Invoice Dt 19 and Invoice Dt 60 - VAT is reflected on the returned goods.

Refund of money to the buyer's bank account for low-quality goods or the product of the wrong range from the supplier will look like this:

• D-t 60 invoices and K-t 51 invoices - for the amount of the invoice issued by the buyer for the return of goods.

If the refund to the buyer was made directly at the seller’s cash desk then the postings will look like debit 60 and credit 50 to the account.

Refund of erroneously (excessively) paid funds

Refund of funds transferred to the supplier by mistake produced on the basis of a letter from the customer, which indicates the payment document, its number, date and the amount paid in error.

The party that received the erroneous amount reconciles the calculations and deliveries.

How to return erroneously transferred money to your current account

If excess money is found, the supplier returns it to the customer.

In the accounting department of the customer (buyer), the erroneously transferred money is reflected in account 76, the corresponding subaccount.

Posting a refund erroneously transferred to the seller to the customer’s bank account will look like:

• D-t 51 accounts and K-t 76 accounts - in the amount of excessively (erroneously) transferred funds.

Refund through the customer's cash desk written in revolutions on the debit of account 50 and the credit of account 76.

Consultation on accounting entries for financial returns can be obtained from organizations specializing in consulting accountants or tax authorities. Qualified employees of these organizations will answer any questions you may have. on accounting of enterprise funds.

Money was mistakenly credited to your current account: what to do?

The buyer paid you more than what was stipulated in the contract, or someone mistakenly transferred money to your account. Don’t rush to rejoice: in some cases you will have to pay taxes on the “extra” money.

In practice, two situations may arise:

• the buyer paid more than necessary;
• the money came from a company whose name and details you do not know.

Let's take a closer look at each of these cases.

The buyer paid more than necessary

The company's management cannot but be pleased with this. However, for an accountant, this situation only adds problems. In particular, the question arises of how to formalize the overpayment that has arisen.

It’s good if you have a long-term contract with the counterparty from whom you received the overpayment, under which the supply of goods is carried out over a long period of time (for example, a year). In this case, the amount of the overpayment can simply be offset against future payments under the same agreement.

However, here you will have to face one unpleasant moment. Formally, excess money received will be considered a payment related to payment for future deliveries of goods. And such amounts are subject to VAT (clause 1, clause 1, article 162 of the Tax Code of the Russian Federation).

In order not to charge VAT, we can only advise one thing - to return the excess amount received to the buyer. To do this, issue a payment order for the amount of the overpayment. In the "Purpose of payment" field, indicate the number and date of the payment order for which you received the extra money. The corresponding field, for example, may look like this: “Return of the excess transferred amount according to payment order dated June 16, 2003 N 123.”

A completely different situation arises if the overpayment came from a buyer with whom you have an agreement for a one-time supply of goods. If the buyer accidentally overpaid under such an agreement, the excess money received will not be considered an advance or other payment related to the upcoming delivery of goods. Therefore, there is no need to charge VAT on this money.

Just in case, in order to avoid claims from tax authorities, we advise you to draw up an accounting certificate stating that the excess money received is not related to operations for the sale of goods and must be returned to the buyer.

In accounting, reflect the excessively transferred money by posting:

Debit 51 Credit 76 subaccount "Settlements with other debtors and creditors"

• reflects the amount mistakenly credited to your current account.

Usually, in practice, the buyer, upon discovering an error, himself requests the return of the excessively transferred amount.

So you don't have to rush to get your money back.

If for some reason the buyer did not ask you to return the excessively transferred amount, then after the expiration of the statute of limitations (three years), you can keep this amount for yourself. However, you will have to pay income tax on it as from non-operating income (Clause 18, Article 250 of the Tax Code of the Russian Federation).

As for the overpaid party, the amount of overpayment does not reduce taxable profit. And when returned, the money received into the account does not increase taxable profit.

The money came from an unknown company

It may happen that money will be transferred to your bank account from a company with which you have never worked. If you find yourself in such a situation, then do not rush to send this money back. You will not face any negative consequences.

The first thing you need to do is pay attention to the company details indicated on the payment slip.

Refund of erroneously credited funds if no demands are received from the sender

It is possible that your buyer paid you through a third party. Therefore, ask the director - maybe he has received or should receive a notification from the buyer about payment for the goods by a third party.

If this is not confirmed and it turns out that the money came from a completely unknown company, then no problems will arise either. It is likely that the company that made the mistake will find you and ask you to return the money. In any case, you will not have to pay any taxes on this money.

The arguments in favor of this are as follows: you do not have a contractual or other relationship with the company that transferred the money and, moreover, the money received does not belong to you by right of ownership.

Until the company that mistakenly transferred the money to you shows up and asks to return it back, take this amount into account on account 76 “Settlements with various debtors and creditors.”

If the “unknown” company was not found within the limitation period (three years), this money, as in the situation with overpayment, can be kept for yourself. This amount will also be considered non-operating income and increase the taxable profit of the company (clause 18 of Article 250 of the Tax Code of the Russian Federation).

Expert Editor

Tip 1: How to return erroneously transferred funds

Features of accounting for transactions on a current account

The Chart of Accounts and the Instructions for its use indicate that account 51 "Current accounts" is intended to summarize information on the availability and movement of funds in the currency of the Russian Federation on the organization's current accounts opened with credit institutions.

On the debit of account 51 "Current accounts" The receipt of funds to the organization's current accounts is reflected. The loan is reflected debiting funds from the organization's current accounts. Analytical accounting for account 51 “Current accounts” is maintained for each current account.

Receipts to the current account

D 51 K 90 — Received revenue from sales of products (works, services)

D 51 K 91 — Received proceeds from the sale of fixed assets and other property

D 51 K 76 — Insurance compensations for insured events from insurance organizations have been credited

D 51 K 57 — Amounts in transit have been credited

D 51 K 76 — Receivables repaid

D 51 K 75 – Contributions to the authorized capital were received from the founders

D 51 K 98 — In this reporting period, funds were received into the current account that are income for future periods

D 51 K 91 — The bank accrued income in the form of interest for storing money in a current account

D 51 K 76 — The amounts of fines, penalties, and penalties imposed by the organization on counterparties have been accrued

D 51 K 86 — Targeted financing funds have been credited

D 51 K 66, 67 — Loans credited

D 51 K 68 — Overpayments on payments to the budget have been reimbursed

D 51 K 50 — Funds from the cash register were deposited into the current account

D 51 K 60 — Advances from suppliers have been returned to the bank account

D 51 K 76 — The amount of funds mistakenly accepted into the current account is reflected

D 51 K 62 — Revenue from buyers and customers is credited

Disposals from current account

D 50 K 51 — Funds have been received at the cash desk from the current account

D 55 K 51 — Transfer of funds to letters of credit or checkbook accounts (a checkbook has been purchased for settlements using checks)

D 58 K 51 — Securities were paid from the current account

D 52 K 51 — The purchased foreign currency is credited to the foreign currency account

D 57 K 51 — Funds from the current account are used to purchase foreign currency

D 60 K 51 — Paid for goods (work, services) to suppliers or contractors

D 60 K 51 — Advances issued to suppliers or contractors

D 62 K 51 — An advance previously received from a buyer or customer has been returned from the current account.

D 66, 67 K 51 — The loan or interest on it has been repaid

D 68 K 51 — Taxes and fees paid from the current account

D 99 K 51 — Paid expenses related to eliminating the consequences of the emergency

D 60 K 51 — The bank wrote off funds for cash management services

Incorrectly received funds in accounting do not belong to the income of the organization. Read how to reflect them in accounting.

Question: Erroneously transferred funds were received to the bank account 07.30.1330.07.13 Postings were made - D 51 - K 76.02 9027 RUR. The balance on D at the end of the period (-9027) is negative. It's right?

Answer: In accounting, the receipt of erroneously transferred funds, which the organization is obliged to return, should be reflected in the debit of account 51 “Current accounts” in correspondence with account 76-2 “Calculations for claims.” In this case, the posting is made: Debit 51 Credit 76-2. The return of erroneously transferred funds is reflected by the entry: Debit 76-2 Credit 51. Erroneously received funds in accounting are not included in the organization’s income and are not included in expenses.

As a general rule, funds that an organization received into its current account by mistake must be returned. But there are exceptional cases when you can act differently.

The rationale for this position is given below in the recommendations of the Glavbukh System.

How to reflect retail sales of goods in accounting

Accounting

In accounting, the receipt of erroneously transferred funds, which the organization is obliged to return, should be reflected in the debit of account 51 “Current accounts” in correspondence with account 76-2 “Calculations for claims” * (Instructions for the chart of accounts).

If funds are incorrectly credited to the organization's current account in accounting, make the following entry:*

Debit 51 Credit 76-2
- funds mistakenly credited to the organization’s current account are taken into account.

Erroneously received funds in accounting do not relate to the organization’s income*. This is due to the fact that in accounting income is recognized as an increase in the economic benefits of the organization (clause 2 of PBU 9/99). However, when erroneously transferred money arrives in the current account, its purpose is not determined. They do not relate to income from ordinary activities or other income (clause 4 of PBU 9/99). The organization is obliged to return them, therefore such amounts cannot be recognized as income in accounting. In addition, in relation to these funds, the conditions for recognizing income given in section IV of PBU 9/99 are not met. An exception to this rule is funds received, which the organization has the right not to return. Reflect them in accounting depending on the purpose of the funds received (advance payment, accounts receivable with an expired statute of limitations, etc.).

When returning erroneously credited amounts, there is also no need to reflect them as expenses*. This is due to the fact that in relation to such funds the conditions for recognizing expenses given in

Problems arise when an error occurs when calculating wages, and the employee receives more than the required amount. Here the solution to the problem is the return of the difference, which occurs by filing an application with a request to withhold the required amount or choosing another path - return of salary to bank account. How is this work done? What should I do to display the transaction in transactions? We will consider these and other nuances below.

Read also -

When is the withholding carried out?

According to the law, the employer has the right to collect overpaid wages from the employee in the following situations:

• There was an arithmetic error during the calculation.
• The employee does not comply with labor standards, and his guilt has been proven by a special commission or a judicial body.
• The reason for the error was the unlawful actions of an employee who submitted papers with obviously erroneous information to the accounting department (confirmed by a judicial authority).

These rules are prescribed in the Labor Code of the Russian Federation (Article 113).

In other situations, the return of wages to the current account or its deduction is prohibited. Reimbursement is possible at personal request (Civil Code of the Russian Federation, Article 1109). Thus, it is prohibited to recover money from an employee if the reason is a technical error. By law, it is allowed to withhold up to 20% of the due amount.

How to arrange this?

Recovery of excess money accrued to an employee is carried out through the issuance of an order. The latter is printed no later than 30 days from the end of the return period. If no deadline is provided, the order is issued within a month from the moment the overpayment is discovered. However, it is important to know how to display the salary refund to a checking account or by deduction.

It is worth considering that retention is possible in the absence of a dispute on the part of the employee (Labor Code of the Russian Federation, Article 137). To eliminate complications, the manager needs to draw up a report and describe in the document the reasons for his actions.

Postings for the return of salaries to the current account and in other ways

Let's consider two ways to transfer the overpaid amount:

1. The employee transfers the money independently. In such a situation, he gives the funds to the company’s cash desk or returns the salary to the bank account. The wiring in this case has the following form - D 50/K 70 and D 51/K 70, respectively. If an employee received a large amount when calculating wages, the reflection on the 70th account puts everything back to its original place.

If the cause is an error in arithmetic calculations, the posting is as follows:

• D 20 (23.26 and others), K 70 - moaning about the extra salary.
• D 73 K 70 - writing off excess funds for other calculations with employees.

Once the salary amount has been corrected, all that remains is to remove errors regarding accrued tax (personal income tax) and insurance payments. In the first case, the accruals are waived according to D 70, K68, and in the second case - according to the account. 20 (25, 26 and others), also K 69 accounts.

1. Withholding money. The above shows how to reflect the return of wages to a bank account or through a cash register. But there are situations when the employer withholds funds. In such a situation, the employee fills out an application, and the entry D 70, K 73 is recorded in accounting. In the month when wages are accrued in excess, standing entries are made for contributions, tax payments and wages.

How to enter information into 1C?

In the case of 1C, it is recommended to divide the statement into two. In the first document the employees and the amounts that actually arrived are left, and in the other - other employees with other transfers. Debits from the current account are also divided into two parts. One payment order is a salary transfer (D70, K51), and the second is another write-off (D57.01 K51). When a salary is returned to the current account, this is reflected through the “other income” transaction D51 K57.01. As soon as a complete write-off has occurred, the information is indicated in the second statement for payment in the document written off from the current account. In this case, payments on account 70 for 30 days are closed.

But since the card does not belong to the employee, and the employee’s name was indicated on the payment slip, the bank returned the money to our current account. The purpose of the payment is as follows: “Return of payment order N... from... for the account of unknown amounts. The full name of the payment recipient does not match.” If I set Dt 51 Kt 70, then I owe the employee a debt. What transactions should be used to reflect this payment from the bank? The debt is correct, he didn’t receive the money (employee) Angara_911 05-12-2012, 11:13:17 I forgot to indicate the point that the employee refused to work by bank transfer and received the money in cash. That. I got a double paycheck. cegth 05-12-2012, 11:15:28 I forgot to indicate the point that the employee refused to work without cash and received the money in cash. That. I got a double paycheck.

Return of wages according to accounting

Postings: Account Dt Account Kt Description of the posting Posting amount Document-basis 26 70 Salaries accrued to the employee 30,000 Payroll statement 70 68 Personal income tax Withheld personal income tax 3900 Payroll statement 70 50 Salaries paid for May 26 100 Expense cash order 26 70 The amount of the surplus on wages was reversed - 2000 Payroll sheet 70 68 Personal income tax Reversed personal income tax -260 Payroll sheet 73 70 The surplus amount was transferred to other settlements with the employee 1740 Payroll sheet 50 73 The employee returned the money to the cash desk 1740 Receipt cash order The employer withholds money Upon application to an employee, the employer can withhold the overpaid salary himself.

Return of salary to the institution's personal account

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Return of transferred salary from the bank. How can I correct it correctly in the statement?

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Return of wages to the current account posting

Lelia User Registration: 03/24/2010 Address: Moscow Messages: 11 Thank you: 3 Thanked 1 time in 1 message That’s right, nothing unusual should happen on account 70, if you do everything as suggested above. But if they did something wrong and something happens, then they only have themselves to blame. Irina87 Super moderator Registration: 10.21.2010 Address: Far Eastern Federal District Messages: 968 Said thanks: 6 Thanked 339 times in 301 messages Silens, they probably just didn’t do the wiring correctly, that’s all.
It's OK. Double-check, as Tanchik suggested to you, and everything will be beautiful. I will help you in any way I can...
In the case where the error was precisely in the arithmetic calculation of wages in accrual, the following entries need to be made:

• Debit 20 (26, 23 ...) Credit 70 – reverse excess payroll
• Debit 73 Credit 70 - write off the excess amount for other settlements with employees

After the amounts for wages have been corrected, do not forget to eliminate the erroneous amounts both for personal income tax (reversing the tax accrual for debit 70 and credit 68 of personal income tax), and for insurance contributions (reversing entry for account 20 (26, 25...) and credit 69 accounts ) Example: An organization erroneously calculated and paid (minus income tax) a salary of 30,000 rubles to an employee. for May, instead of 28,000 rubles. The employee returned the money to the cashier.
Forum of the magazine "Glavbukh" Accounting and taxes Labor and wages Return of the transferred salary to the PDA account View full version: Return of the transferred salary to the account Angara_911 05-12-2012, 11:07:32 The employee's salary was transferred to a bank card. But since the card does not belong to the employee, and the employee’s name was indicated on the payment slip, the bank returned the money to our current account. The purpose of the payment is as follows: “Return of payment order N...

from...account of unexplained amounts. The full name of the payment recipient does not match.” If I put Dt 51 Kt 70, then I have a debt owed to the employee. What transactions should I use to reflect this payment from the bank? Hippo 05-12-2012, 11:09:11 Kt 70 - you owe it to the employee cegth 05-12-2012, 11:11:12 The employee’s salary was transferred to a bank card.

Return of wages to the current account posting budget

The employee returned to the cashier the amount of overpayment KIF 1.201.34.510 KRB 1.206.11.660 395.85 Cash receipt order Cash receipt order (f. 0310001) KRB Decrease 18.34 (KPS 121, KEC 211) 395.85 1. Adjustment of accrued wages 1. 1. To adjust the accrued salary for an employee, use the document Reflection of salary in accounting (Fig. 1). A new document is entered by clicking on the Create journal of documents of the same name button.

Info

Rice. 1 1.2. A new line on the Operations tab is entered by clicking the Add button (Fig. 2). In this case, the date of the document corresponds to the date of making the adjusting accounting entries. The first line adjusts the accrued salary.

Return of wages to the current account of a government institution

User Registration: 11/22/2017 Address: Stavropol Territory Messages: 3 Thanked: 0 Thanked 0 times in 0 messages If you need to purchase really high-quality thermostats for heated floors, then go to the website If you need to buy really high-quality thermostats for heated floors gender then go to the site [Only registered and activated users can see links. Click Here to Register] « Previous Topic | Next topic » You cannot create new topics You cannot reply to topics You cannot attach attachments You cannot edit your messages BB codes On Smilies On

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Return of wages to the current account posting budget 1 s
TC, if it finds witnesses and proves employment. Angara_911 05-12-2012, 12:17:04 in case #15 - violation of the Labor Code, if it finds witnesses and proves employment. I don’t care what happens there, I’m just a calculator.
There is a manager and a chief accountant, a personnel officer. Now I need to reflect everything correctly))) So I get two payment slips - one for the advance payment (70/51), the second for the return from the bank (51/70). It seems to have been blocked, but the payroll shows the debt owed to the employee. ProstoBuh 05-12-2012, 12:21:04 And this is how it is. The employee got a job, worked for two weeks, and was given an advance.

then he quarreled with the manager, who fired him. I ordered the personnel officer to issue a work permit without our record. the same with salaries. that is, now the employee did not actually work for us, but an advance was given. so this advance was also returned from the bank. Now I don’t know how to do everything correctly in accounting.

The company transferred funds to the supplier. But the bank returned the money for a reason: the recipient’s account does not match the name. what postings need to be made. (the money was returned by the supplier's bank).

Debit 60 Credit 51 – payment to counterparty,

Debit 76 “Bank” Credit 60 – the fact of incorrect details of the counterparty is reflected

Debit 51 Credit 76 “Bank” - money was returned to the organization’s account. 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

What to do if funds were mistakenly debited from your current account

In accounting, reflect the erroneous write-off of funds in the debit of account 76-2 “Calculations for claims” in correspondence with account 51 “Current accounts” (Instructions for the chart of accounts).

If funds are erroneously written off from the organization's current account, make the following entry in accounting:
– an erroneous debit of funds from the organization’s current account is reflected.

Do not include money erroneously written off from your current account as an organization's expenses in your accounting records. This is due to the fact that in relation to such funds the conditions for recognizing expenses given in paragraph 16 of PBU 10/99 are not met.

When returning such funds to the organization’s current account, it is also not necessary to reflect such amounts as income. This is due to the fact that in accounting income is recognized as an increase in the economic benefits of the organization (clause 2 of PBU 9/99). However, in the event that funds previously written off by mistake are received, the organization does not receive any economic benefit. In addition, in relation to these funds, the conditions for recognizing income given in section IV of PBU 9/99 are not met.