Guide
1
relates to accounting costs associated with the commission of the bank, to the other costs of the enterprise.The rule stated in claim 4 and claim 11 RAS 10/99 "Charges of the organization".According to claim 18 PBU 10/99, these costs are recognized when the services of banking services, rather than the actual date of transfer payment.However, in the case of small businesses, where bookkeeping is done on a cash basis, the commission of the bank may be recognized only upon payment.
2
to cooperate with the bank only on the basis of the corresponding agreement.This document should be clearly spelled out all the transactions and other events, for which the Commission will be assessed, as well as specifying its size.The amount of the
commission may be expressed as a certain value and as a percentage of the bank carried out with the help of the transaction or payment.
3
Reflect bank commission upon its accrual accounting.To do this, open the credit of the account 76 "Settlements with various debtors and creditors" in correspondence with a score of 91.2 "Other expenses".Also, depending on the operation, which has been assessed by the Commission, may be opened by the credit of the account 60 "Payments to suppliers and contractors."
4
bank fee payment, and then write off its means of transfer debit from the account 76 credit accounts 51 "Settlement accounts".If the commission of the bank is associated with an operation conducted through the Client-bank, in some cases, they can be charged to the account 97 "Deferred expenses".
5
considered by the Commission of the bank in the tax records, relating it to vnerealizovannym or other expenses of the enterprise, and thus deductible.The exception is the tax system simplified taxation system with the object "gains" and impose UTII.In these cases the Banking Commission does not affect the data introduced in the tax return and payment of taxes.