The Cost And Accounting Of Payment For Bank Settlement

The enterprise must pay a certain fee to the bank in accordance with the regulations, including the cost of the certificate, the handling fee and the post and Telecommunications fee.

In addition, if the unit violates the bank settlement discipline and regulations, the bank will also pay a certain fine according to the regulations.

(1) accounting for the cost of documents.

The cost of collecting documents is divided into two ways: collecting at the time and collecting regularly.

When the units purchase various kinds of clearing documents from the bank, they should fill in a triple certificate of settlement and fill their reserved bank seal and send it to the bank.

After the bank has examined the matter correctly, it will collect the cost of the settlement certificate from the collector at that time, and return it to the employer after the "pfer payment" or "cash in cash" chapter is added to the first certificate of payment.

The financial departments of each unit shall prepare cash or bank deposit payment vouchers according to the payment documents returned by the bank seals.

Example: a unit bought a settlement certificate 10 from the bank on 20 December, and paid 50 yuan by cash payment certificate. The financial department prepared cash payment vouchers according to the receipt and payment certificate of the bank returned by the bank seal, and made the following accounting entries: 50: 50: if the payment is regularly collected, the payment will not be directly paid, and the lump sum pfer will be settled at once.

When banks collect fees, they issue special pfer debit vouchers to all units as payment notices.

The financial departments of each unit prepare bank deposit payment vouchers according to the bank's special pfer debit vouchers.

The accounting entry is: debit the "financial expense" account, and credit the "bank account" account.

(2) bank charges and postal charges.

The bank handles the settlement business and charges certain fees to customers according to the prescribed scope and standards.

In addition, banks need to collect postal charges from customers for settlement business.

Post and telecommunications charges and handling fees are paid together.

Bank charges and postal charges were also collected by the bank at the time and regularly collected in two ways.

At that time, each unit paid cash directly or handled the pfer directly at the time of settlement, and the finance department prepared the cash or bank deposit payment voucher according to the relevant credentials returned by the bank seal (such as the first letter of the bill of exchange and the bank charge certificate).

The accounting method and cost are the same.

In the case of aggregated collection, bank deposit payment vouchers should be compiled according to the special debit vouchers of the bank, and the accounting method and the cost of the work shall be the same.

(3) settlement fines.

In the process of settling accounts, banks are required to prepare bank deposit payment vouchers according to the fines issued by banks in violation of the settlement discipline and the relevant provisions of bank settlement, such as issuing empty checks and so on. Their entries are: debit "non operating expenses" accounts, and credited "bank deposits" accounts.