Cash operations of a commercial bank. Bank cash operations

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In the register of accepted bags with valuables and empty bags, the corrections found in the security cards without appropriate reservations, discrepancies in the records in the security cards with invoices, found upon acceptance, are indicated.

After that, the operational worker checks the compliance of the number of bags handed over to the cash desk with the data of the certificate of the bags and security cards issued to the collectors and returns the security cards to the collectors.

The cashier and operational employees count the number of bags received from collectors, compare them with the number indicated in the certificate of bags with cash and empty bags accepted by the evening cashier, and put them in the safe. The documents on the basis of which the bags were accepted are stored together with cash and other valuables. The safe is closed by cash and operational employees and is handed over under protection in the manner prescribed by the security agreement.

In the morning next day cash and operating employees hand over bags of cash and invoices for them to the cash desk. At the discretion of the manager, the transfer of valuables from the evening cash desk to the operating cash desk can be organized without the appearance of the evening cash desk employees. The safe is secured.

Bags of cash, accompanying documents to them are handed over by cash and operational employees of the evening cash desk to the supervisory employee of the cash desk of recalculation or the head of the cash desk against receipt in the certificate of the bags of cash accepted by the evening cash desk.

Bags of cash delivered after the closing of the evening cash desk are stored in specially allocated safes under the responsibility of the collectors who delivered the bags.

Recounting money from bags delivered by collectors is carried out by cashiers in the presence of an employee of the recounting cashier.

Recalculation of cash received at the evening cash desk is made no later than the next working day.

Bags of cash delivered during the operational day are handed over by collectors to the cash desk of recalculation or receipt cash desk. Reception of bags is carried out by an employee of the recalculation cash desk or a cash employee of the incoming cash desk according to the register of accepted bags with valuables.

After opening all the bags and recounting the money, the controlling employee displays the cash recount amounts for each cashier in the control sheets and transfers the accompanying statements and invoices to the bags to the cashier manager. Invoices for bags are sent to operating employees to record the results of the recalculation of revenue in the cash register upon receipt and reflection in accounting.

The issuance of cash to organizations from their bank accounts is made by cash checks.

To receive cash, the client presents a cash check to the operating employee. After an appropriate check, he is given a control stamp from a cash check for presentation to the cashier.

Transactions in which the client, without depositing money, simultaneously presents a cash check and an announcement for a cash deposit, is not allowed.

At the end of the operating day, the cashier checks the amount of money he received on account with the amounts indicated in the expenditure documents and the actual balance of money. After that, he draws up a certificate on the amount of money issued and the amount received for the report, signs it and the cash turnover given in it, and compares it with the entries in the cash registers of operating workers.

Delivery of cash to the RCC, as a rule, is carried out by collectors. For the amount of cash handed over to the cash desk of the RCC, a forwarding statement is drawn up in triplicate. The first copy of the bill of lading and cash are invested in the collection bag (the bag is sealed). The second copy of the bill of lading is handed over to the collector. The third copy of the transmittal sheet with the collector's receipt for receiving money remains in the bank.

Acceptance and issuance of cash to citizens, as well as employees, are carried out according to incoming and outgoing cash orders.

To carry out customer service operations, the head of the cash register issues to the cashier the necessary amount of money against a receipt in the ledger of received and issued money.

Operations for receiving and issuing cash from accounts on deposits of citizens are confirmed by a corresponding entry in the document (savings, deposit book, etc.) that remains with the client.

4. Importance of cash transactions in banking

The economy of any country cannot do without cash. The experience of all states shows that regardless of the level of development of a market economy and the predominance of non-cash payment instruments in the monetary and credit systems, cash circulation continues to occupy a certain place. Cash is an important ingredient monetary system Russia, on which its sustainable functioning largely depends. Real reason to believe that the value of cash in life Russian society in the foreseeable future may weaken, is not available.

The share of cash in circulation in Russian Federation, compared with economically developed countries was and remains significant. At the same time, as you know, the costs of cash circulation are extremely high and in any country amount to 10 to 12 percent of the nominal value of circulating cash banknotes (costs of manufacturing, storage, processing, transportation, destruction, etc.) In this regard, issues of rational organization of cash circulation, both in scientific and in in practical terms are extremely important, and their detailed consideration will make it possible to determine the main directions for improving the issuing and cash operations of the Bank of Russia's structural subdivisions.

At present, the importance of cash transactions is great, since cash transactions are the first and main banking operations.

In essence, cash desks of credit institutions are channels for the receipt or withdrawal of cash from circulation. The cash department of the bank is one of the most important, as in modern conditions due to the fact that cash money turnover is an integral part of economic life, a bank without a cash desk cannot fully serve its customers.

At its core, money, representing the universal equivalent and performing all their inherent functions, act for the subjects economic activity a liquid asset, having which in the required amount, you can easily acquire all the assets and funds necessary for economic activity, as well as satisfy a significant part of the material needs of an individual. Unlike non-cash Money cash has undeniable advantages:

1) having cash funds, an economic entity
the entity is less controlled in its activities by regulatory fiscal authorities;

2) cash, if desired, makes it almost impossible to trace their intended use;

3) cash has the highest degree of liquidity.

Thus, the use of cash in the economy makes it possible to provide economic entities and individuals with complete freedom in carrying out their actions and carrying out both positive and criminal actions.

Reducing the risks associated with cash (theft, loss and other fraud) to the minimum values in credit institutions, primarily contributes to proper organization cash work, timely accounting and registration of cash transactions of the bank. At the same time, high-quality servicing of the needs of the bank's customers in cash is also ensured.

Thus, a true banking professional, no matter in what department of the bank he works in the future, must have the practice of working at the cash desk in order to understand the specifics of banking work, understand the risks and develop unconditional observance of order, responsibility and decency when working with cash. customer funds.

The prerogative of regulating the organization and accounting of cash transactions in the Russian banking sector is vested in the Bank of Russia - art. 4 of the Federal Law of July 10, 2002 No. 86-FZ "On central bank Russian Federation (Bank of Russia).

CONCLUSION

For capitalization of all valuables entering the bank, each bank institution has a specially equipped room - an operating cash desk. The cashier is fully liable for the safety of the values he accepted and for the damage caused to the bank as a result of a negligent or dishonest attitude to his duties.

The main directions of the organization of cash transactions in the banking sector were considered in the course work:

1) Cash transactions are carried out on the basis of cash checks, simultaneously with filling out the check, its details are transferred to the spine, which serves as a supporting document. The bank may charge a commission for transactions related to the issuance of money. A commercial bank must plan to dispense cash.

2) All cash, securities, checks, coins are stored in fireproof cabinets (safes), which at the end of the working day are closed with a key, sealed with a cashier's seal. Keeping cash and other valuables that do not belong to the bank at the cash desk is prohibited.

3) The document flow for incoming cash transactions is organized in such a way that receipts are issued to customers and amounts are credited to their accounts only after the actual receipt of money at the cash desk, with the exception of contributions to citizens' deposits, which can be recorded in the personal accounts of depositors before receiving money. Acceptance of cash is carried out upon an announcement for a cash contribution, which is a set of documents consisting of an announcement for a cash contribution, a receipt and an order. The cash journal is kept in two types of income and expenditure of cash and valuables.

4) Accounting for cash is carried out on such accounts accounting as: 20202 "Cash desk of credit institutions", 20207 "Cash in operating cash desks located outside the premises of credit institutions", 20208 "Cash in ATMs", 20209 "Cash in transit".

5) Cash transactions include the acceptance and issuance of cash from citizens and organizations, and also collects cash in the RCC.

6) Cash desks of credit institutions are channels for the receipt or withdrawal of cash from circulation. The cash department of the bank is one of the most important, because in modern conditions, due to the fact that cash circulation is an integral part of economic life, a bank without a cash desk cannot fully serve its customers.

In conclusion, we can say that cash transactions are large, since cash transactions are the first and main banking operations.

LIST OF USED SOURCES

1) Usatova L. V., Seroshtan M. S., Arskaya E. V. Accounting in commercial banks. M: DASHKOV I K, 2005. - 111 p.

2) Kapaeva T.I. Accounting in banks. M: FORUM - INFRA - M, 2008. - 88 p.

3) Selevanova T. I. Accounting in banks. Rostov-on-Don: PHOENIX, 2006, 165 p.

4) Pechnikova A. V. Banking operations. M: FORUM - INFRA - M, 2006. - 55 p.

5) Lavrushin O. I. Banking. M: FINANCE AND STATISTICS, 2006. 112 p.

6) Kolesnikova V. I. Banking. M: FINANCE AND STATISTICS, 2005. - 95 p.

7) Kolesnikova V. I., Krolivitskaya L. P. Banking. M: FINANCE AND STATISTICS, 2006. - 128 p.

8) Lavrushin O. I. Banking. M: KNORUS, 2007. - 98 p.

9) Miller A. A. Accounting in banks: a course of lectures. Novorossiysk: NKRP, 2008 - 2009.

10) Miller A. A. Economic analysis: Lecture course. Novorossiysk: NKRP, 2008 - 2009.

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Lecture№ 8

Cashoperationscommercialjar

1. Organization of cash work in a commercial bank

2. Delivery and collection of cash

3. Forecast of cash turnover. Content, stages of compilation

1. Organizationcash registerworkincommercialbank

cash on hand bank currency

The cash operations of the bank include operations related to the collection, receipt, storage and issuance of cash, foreign currency and other valuables.

To carry out cash services for individuals and legal entities, commercial banks create a cash node at their location. The cash center of a credit institution may include the following premises:

Vault of valuables;

Pantry or safe room;

Operating cash desks (incoming, outgoing, incoming and outgoing);

Cashier for customers;

Recalculation cash desk;

Evening cashier;

Premises for receiving and issuing money to collectors;

Other functionally necessary or auxiliary premises.

With the development of the territorial institutions of the Bank of Russia, commercial banks can open appropriately equipped operating cash desks outside the cash center. These cash desks can be created to improve cash services for the population when making transactions for accepting and issuing deposits (in rubles and foreign currency), and buying valuable papers, acceptance of utility and other payments from individuals. Operating cash desks outside the cash node located in organizations, in addition, issue funds for wages and payments strong character, as well as other operations for which a commercial bank has a license. A credit institution has the right to install ATMs and other payment and settlement terminals.

The cash department is headed by the head of the cash desk, who is financially responsible for the safety of the values \u200b\u200bentrusted to him, manages the work of the cash desk, and organizes a clear cash service for customers.

The direct execution of operations with cash is carried out by cashiers and collectors who bear full financial responsibility for the safety of the values entrusted to them.

Acceptance of cash at the bank's cash desk is carried out according to announcements for a cash contribution. The operating employee checks the correctness of filling out the announcement, reflects the amount of money in the cash register upon receipt and transfers it to the cashier. The cashier signs this announcement, the receipt and the order to it, puts a seal on the receipt and issues it to the depositor. The cashier keeps the announcement for the cash contribution, returns the order for the announcement to the operating employee for crediting the specified amount to the account of the client who deposited the money.

At the end of the operating day, the cashier, on the basis of receipt documents, draws up a certificate of the amount of money received and the amount received by the cashier monetary documents and compares the amount on the certificate with the amount of money actually accepted by him. The cash turnover indicated in the certificate is checked against the entries in the cash registers of operating employees.

Cash received at the cash desk during the operating day, together with receipt documents and a certificate on the amount of money accepted and the number of cash documents received at the cash desk, is handed over to the cashier manager against receipt in the ledger of accepted and issued money (values).

All cash received during the operating day must be credited to the operating cash desk and credited to the relevant customer accounts on the same business day. If the money is accepted by the bank from customers at the evening cash desk in the post-operational hours, then they are credited to the corresponding accounts of the customers of the credit institution no later than the next business day.

The issuance of cash to organizations occurs by cash checks. To receive cash, the client presents a cash check to the operating employee. After an appropriate check, he is given a control stamp from a cash check for presentation to the cashier. Having received a cash check, the cashier checks its details again, gives money to the recipient and signs the check.

At the end of the operating day, the cashier reconciles the amount of money received by him under the report from the head of the cashier with the amounts indicated in the expenditure documents and the actual balance of money, draws up a certificate of the amount of money issued and the amount received under the report, signs it and verifies the cash turnover given in it with entries in the cash registers of operating workers. The reconciliation is formalized by the signatures of the cashier in the cash registers and operational workers.

The balance of cash and expenditure cash documents, the accounting statement, the cashier hands over against receipt in the ledger of received and issued money (values) to the cashier manager. When performing incoming and outgoing transactions, one cashier draws up a summary statement of cash turnover.

Obligatory requisites are put down on incoming and outgoing cash orders: date, surname, name, patronymic of the client, bank account number; in words the amount of money to be credited to the account or debited from the account; signatures of the client, operating employee and cashier.

Reception of money per utilities services, tax and other boardzhi produced on notices and receipts established forwe. Ooperations on reception and extradition cash of money co accounts on concladies Gcitizens confirmed relevant record in insert book, remaining at client.

After committing operations on reception communal and others boardshedgehogs cash employee affixes on the receipts, returned client, impression stamp cash register device. By windowschani operations With in cash money and others values cash registeryou workers hand over manager cash desk available at them monetary availability together With cash documents and rightkami.

The head of the cash desk, having accepted money, certificates and documents from cashiers, checks whether the cash turnover amounts specified in the certificates are certified by the operating workers, whether the number and amount of documents and money handed over by the cashiers correspond to the data in the certificates. Then the head of the cash desk, according to the certificates of cash workers, draws up a summary certificate of cash turnover for the day. Checks the results of the consolidated statement of cash turnover with accounting data and certifies it with the signature of the chief accountant.

After reconciliation of cash turnover for the day, the head of the cash register writes down the total amount of cash inflow and outflow in the book of accounting for cash and other valuables and displays in it the cash balance in the operating cash desk, as well as the balance of other valuables at the beginning of the next day, which are certified by the signatures of officials, responsible for the preservation of valuables.

To ensure the uninterrupted supply of customers with cash, commercial banks are set the amount of the minimum allowable cash balance in the operating cash desk at the end of the day. The actual balance of money in the cash register should not be lower than the established one.

2. Deliveryandcollectionmonetarycash

Commercial banks carry out collection and delivery of funds and valuables on their own or on contractual terms through specialized collection services licensed by the Bank of Russia to conduct collection operations.

The head of the collection unit issues, against signature, to the senior brigade of collectors a power of attorney for the receipt and delivery of valuables, a seal, security cards and empty bags.

A commercial bank provides cash reinforcement for its branches and operating cash desks outside the cash node on the basis of their applications. For cash and other valuables sent through collectors, separate inventories are drawn up in triplicate, certified by the signature of the bank's cashier and seal. The first copy of the inventory is sent to the recipient, the second remains in the sending bank, the third after the task is completed is transferred to the collection unit. Then cash and valuables are packed into bags and sealed under the control of the head of the cash desk. When accepting money and valuables, the senior foreman of the collectors signs in the expenditure order and on the second copy of the inventory.

Acceptance of money and other valuables delivered by collectors is checked by the head of the recipient's cash desk with checking the correctness and integrity of the packaging and seals. If the packaging is damaged, then the cash is recounted in the presence of collectors. On the result of the recount, an appropriate act is drawn up signed by all persons present at the reception and recount of money and valuables. At the end of the acceptance of money and valuables, the head of the recipient's cash desk and the senior brigade of collectors sign the first and third copies of the inventory. The accepted money is credited to the cashier of the recipient according to the receipt order.

The cashier of the client of the bank for each bag of cash handed over by the collector writes out a forwarding statement in three copies. The first copy of this statement is put into the bag, the bag is sealed, the second copy - the waybill to the bag - is transferred to the collector upon receipt of the bag; the client has a third copy - a copy of the transmittal sheet, in which, after checking the correctness of filling out the documents and the integrity of the packaging, the collector signs and puts the collector's stamp.

Acceptance by the cashier of the evening cash desk of the bank of bags with money and valuables from collectors is carried out in their presence. Accepted bags are registered in a special journal, the number of issued and received bags is compared. Then the second copy of the accompanying sheet - the waybill - together with the bag is handed over to the recalculation cash desk. Money is recalculated and prepared for delivery to the turnover cash desk. The waybill is transferred to the teller, the forwarding sheet remains at the cash desk. If, when opening the bag, shortages or surpluses of cash are found, then an act is drawn up, a client is called, who signs the act.

A receipt order is issued for the amount of money and valuables delivered by collectors during the operating day. Bags with cash and other valuables delivered to the bank at the end of the business day are handed over to the evening cash desk or, in its absence, are stored under the responsibility of collectors.

3. Forecastcashrevolutions.Content,stagescompiling

To ensure timely cash services for customers, commercial banks, on the basis of cash applications from enterprises and organizations, make forecasts of their cash turnover. Cash applications reflect the expected cash receipts at the cash desk of enterprises, organizations, institutions, as well as the expected cash withdrawals for certain purposes. The cash application is compiled by quarters with a breakdown by months.

In accordance with the law, enterprises may have cash in their cash desks within the limits set by the commercial banks serving them. The limit of the balance of cash in the cash desk is set by the bank annually for all customers who have a cash desk and carry out cash settlements. To do this, the company submits to the bank a calculation for setting a cash balance limit for it and issuing a permit for spending cash from the proceeds received by its cash desk in two copies.

When submitting such a calculation, the cash balance limit of the enterprise is considered zero. Cash balance limits are determined on the basis of the volume of cash turnover of the enterprise, taking into account the peculiarities of the mode of its activity, the procedure and term for depositing cash with the bank.

The limits set by the bank for the balance of cash at the cash desk are communicated in writing to each client. Enterprises and organizations are required to hand over cash in excess of the limit to the bank in the manner and terms agreed with it.

The decision on the expenditure of cash proceeds from the cash desk by enterprises is taken by the bank annually on the basis of the above calculations, taking into account their compliance with the procedure for working with cash, the state of settlements with budgets of all levels, state non-budgetary funds, suppliers of raw materials, materials, services, as well as bank institutions on loans.

To determine the volume and sources of cash receipts at the box office and the directions of their issuance, commercial banks make forecasts of cash turnover according to following directions cash receipts and disbursements:

1. receipt of trade proceeds from the sale of goods

2. income from passenger transport

3. Receipts of rent and utility bills

4. Receipts of taxes and fees

5. Cash receipts from the sale of securities, etc.

1. Salary payouts

2. Scholarship awards

3. Disbursements for expenses not related to the fund wages and social benefits

4. Issuance of cash to individuals when performing currency exchange transactions

5. Issuance for the payment of pensions, benefits and insurance compensation, etc.

Calculations of expected receipts of cash in cash desks of banks and their issuance are made quarterly with distribution by months. The results of cash turnover in terms of income, expenditure and issue result are reported to the cash settlement center where a correspondent account of a commercial bank is opened. Settlement and cash centers make forecasts of cash turnover in terms of income, expenditure and issue result as a whole for the serviced credit institutions. Calculations are carried out quarterly with a breakdown by months. Based on these forecasts, the RCCs of the Bank of Russia provide the operating cash desks of commercial banks with cash.

At the cash desks of commercial banks, cash is kept in amounts necessary only to carry out current operations of customers. The balance of money in the cash register is limited. In the event of a shortage of cash on hand, a commercial bank draws up a special calculation to reinforce its operating cash desk, which is brought to the RCC, where cash reserves are concentrated. In case of a lack of funds, money from the reserve funds of the RCC is transferred to the operating cash desk of a commercial bank in the form of reinforcement; if the limit is exceeded, the money in excess of the limit balance is returned to the RCC.

In order to maximize the attraction of cash to their cash desks, banks, through the timely and complete collection of cash proceeds from enterprises, at least once every two years, check compliance with the procedure for conducting cash transactions and working with cash established by the Bank of Russia. At the same time, the company considers:

* maintaining a cash book, a daily report of the cashier on cash transactions performed in accordance with income and expenditure documents,

* completeness of posting of cash received from the bank, while taking into account the correspondence of entries in the cash book to the bank's data (for the amounts received from the bank and deposited with the bank);

* targeted use of cash received from the bank (for the purposes specified in the check);

* spending cash from the proceeds on the basis of written applications from customers, taking into account the requirements of the procedure for conducting cash transactions, the state of settlements and the balance of the cash desk, the timing and procedure for the delivery of cash proceeds, the timeliness of the return to the bank of funds unpaid on time for wages and social and labor benefits,

observance for each day of the audited period (as a rule, for a quarter) of the cash balance limit set by the bank,

cash settlements between legal entities.

The territorial institutions of the Bank of Russia exercise control over the work of banking institutions in organizing cash circulation, compliance by enterprises with the procedure for conducting cash transactions and working with cash.

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Ishim 2008

Introduction ................................................ ................................................. 3

1. Organization of cash work in a commercial bank ....................... 4

2. Operations of commercial banks............................................... ............ 5

3. Cash transactions of commercial banks .............................................. 6

4. Settlement operations of commercial banks............................................... 12

5. Conclusion ............................................... ........................................... 22

6. References ............................................................... ............................... 23

Introduction

In modern conditions, money is an integral attribute of economic activity. Therefore, all transactions related to the supply of material assets and the provision of services end in cash settlements. The main purpose of settlements is to service the money turnover (payment turnover). Settlements can take both cash and non-cash forms. Cash and non-cash forms to solve the intensive development of various forms of non-cash payments.

On the this moment commercial banks strive to improve the methods and tools in the field of settlement and cash services for legal entities and the system at approximately the same level. The list of services provided is not much different. But during the acute competition for each client, developing a strategy for improving cash and settlement services for clients.

Organization of cash work in a commercial bank

To carry out cash services for individuals and legal entities, commercial banks create a cash node at their location. The cash center of a credit institution may include the following premises:

Vault of valuables;

Pantry or safe room;

Operating cash desks (incoming, outgoing, incoming and outgoing);

Cashier for customers;

Recalculation cash desk;

Evening cashier;

Premises for receiving and issuing money to collectors;

Other functionally necessary or auxiliary premises.

The composition of the premises of the cash center is determined by the management of a commercial bank based on the available opportunities. The necessary conditions for the automation of cash work are created at the cash desk.

The direct execution of operations with cash is carried out by cashiers and collectors who bear full financial responsibility for the safety of the valuables entrusted to them in accordance with the current legislation of the Russian Federation. These employees are required to strictly observe the procedure for conducting cash transactions in credit institutions.

Operations of commercial banks

Bank operations - transactions that, in accordance with the law, are the exclusive subject of activity of a credit institution on the basis of a license issued by it, include:

1. Attracting funds from individuals and legal entities in deposits.

2. Placement of these raised funds on its own behalf and at its own expense.

3. Opening and maintaining accounts of individuals and legal entities.

4. Making settlements on behalf of individuals and legal entities, including correspondent banks, on their bank accounts.

5. Collection of funds, bills, payment and settlement documents and cash services for individuals and legal entities.

6. Purchase and sale of foreign currency in cash and non-cash forms.

7. Attracting deposits and placement of precious metals.

8. Issuance of bank guarantees.

9. Implementation of foreign currency transfers on behalf of individuals without opening an account.

The whole variety of banking operations and transactions can be divided into the following main groups depending on their content and resources involved in their implementation:

- Passive operations - operations through which banks form and accumulate their own and borrowed financial resources;

- Active Operations - bank operations on placement on its own behalf at its own expense of attracted and own funds in order to generate income;

- Commission and intermediary operations - operations performed by banks on behalf of customers, at their expense and for a certain fee (commission), i.e. operations that enable the bank to receive income without using its own and borrowed resources.

Performing banking operations with a wide clientele - important feature modern banking activities in all countries of the world with a developed credit system.

Cash transactions of commercial banks

Settlement and cash transactions are classified as passive operations of the bank.

Acceptance of cash from legal entities and individuals is carried out mainly with the personal appearance of the client himself, in his presence. The work of the incoming cash desk is organized in such a way that the bank's customers have the opportunity to hand over the proceeds during the operating day (day cash desk) and after the operating day (evening cash desk).

The document for accepting cash at the bank's cash desk is an announcement for a cash contribution, which is a set of documents consisting of three parts: announcements, warrants and receipts. When depositing money on an ad, the client transfers it to the operating employee who maintains the personal account of this client. The operating employee checks the correctness of filling out the document, reflects the amount of money in the cash register upon arrival, indicating the type of operation, document number, cash turnover symbol and transfers the declaration signed by him to the cash desk.

Having received an announcement for a cash contribution, the cashier of the cash desk checks the presence and identity of the signature of the operating employee with the sample he has, the correspondence of the amount in numbers and words, calls the carrier of money and accepts cash from him. After receiving the money, the cashier checks the amount indicated in the announcement for a cash contribution with the amount actually found during the calculation. If the amounts correspond, the cashier signs the announcement, receipt and order, puts a stamp on the receipt and hands it over to the depositor. The cashier keeps the announcement, and transfers the order to the announcement to the relevant operational employee for conducting accounting entries on the client's account. In the future, the order is issued to the client along with an extract from his personal account.

The cashier of the cash desk keeps daily records of the amounts of money accepted from clients and handed over to the head of the cash desk in the ledger of accepted and issued money (values). At the end of the operating day, on the basis of receipt documents, the cashier draws up a certificate on the amount of money received and the number of monetary documents received at the cash desk and compares the amount according to the certificate with the amount of money actually accepted by him. The certificate is signed by the cashier and the cash turnover indicated in it is checked against the cash registers of the tellers. The reconciliation is made out by the signatures of the cashier in the cash registers and the tellers on the cashier's certificate. Cash received during the operating day, together with receipt documents and a certificate of the amount of money received, is handed over by the cashier to the head of the cash desk against receipt in the ledger of accepted and issued money (values).

All cash received during the business day must be credited to the bank's cash desk and credited to the relevant customer accounts on the same business day.

The bank accepts cash in the postoperative period by evening cash desks. The money accepted by the evening cash desk must be credited to the respective bank customer accounts no later than the next working day. When accepting cash directly from the organization, the depositor hands over the money to the evening cash desk also upon an announcement for a cash contribution. Making an announcement and receiving money from customers are carried out similarly to the procedure for carrying out these operations during the bank's operating hours.

The issuance of cash to enterprises and organizations is carried out by cash checks. Cash checks are forms of strict accountability and are issued to the client in the form of check books. Each issuance of a checkbook is registered by the bank's operational employee in the customer's registration card, indicating the date of issue and the numbers of the checks from first to last.

The client presents the completed check to the operational employee, who checks the correctness of filling out the check and checks the conformity of the seal and signatures of the company's officials with the samples. The form of the check must indicate the amount, the date of issue of the check, the name of the recipient, the account from which the money is withdrawn, and the signature of the drawer. The amount is written in words without a paragraph with capital letter. Free lines are crossed out, and on the reverse side of the money check, the client is obliged to indicate for what purpose the money is taken. Information on the purpose of payment on the back of cash checks is also certified by the signatures of the drawer.

After checking the correctness of filling out the check, the operating worker writes the amount of the check in the cash register for the expense, cuts off the control mark from the check and passes it to the recipient of the money for presentation to the cashier, and sends the check to the cash desk.

After receiving a cashier's check, the cashier:

Checks for the presence of signatures of officials of the credit institution who issued and verified the money check, and the identity of these signatures with the samples available to the cashier;

Compares the amount stated in the money check in figures with the amount indicated in words;

Checks for the presence on the money check of the client's receipt of money, information about the presentation of a passport or other document proving the identity of the recipient of money;

Prepares the amount of money to be issued;

Calls the recipient of money by the number of the check and asks him for the amount of money received;

Checks the number of the control stamp with the number on the check and sticks the control stamp to the check;

Recalculates the amount of money prepared for withdrawal in the presence of the client;

Gives money to the recipient and signs the check.

At the end of the operating day, the cashier reconciles the amount of money received by him from the head of the cashier under the report, with the amounts indicated in the expenditure documents and the actual balance of money, after which he draws up a certificate of the amount of money issued and the amount received under the report, signs it and the information contained in it cash turnover, compares it with the entries in the cash registers of operating workers. The reconciliation is made out by the signatures of the cash worker in cash registers and operating workers on the certificate of the cash worker.

Acceptance of money for utilities, tax and other payments is made according to notices and receipts of the established form.

After performing operations for the receipt of utility and other payments, the cashier puts on the receipt returned to the client an imprint of the stamp of the cash register. Upon completion of operations with cash and other valuables, cashiers hand over to the head of the cashier the available cash along with cash documents and certificates. The head of the cash desk, having accepted money, certificates and documents from cashiers, checks whether the cash turnover amounts indicated in the certificates are certified by the operating workers, whether the number and amount of documents and money handed over by the cashiers correspond to the data in the certificates. Then the head of the cash desk, according to the certificates of cash workers, draws up a summary certificate of cash turnover for the day. Checks the results of the consolidated statement of cash turnover with accounting data and certifies it with the signature of the chief accountant.

Commercial banks carry out collection and delivery of their money and valuables, as well as money and valuables of clients on their own or on contractual terms through specialized collection services licensed by the Bank of Russia to conduct collection operations.

Employees of collection units must be provided with special personal protective equipment. The head of the collection unit is responsible for organizing the delivery of valuables, creating conditions that ensure the safety of the transported valuables and the safety of the collection team. The head issues a power of attorney to the senior brigade of collectors on receipt and delivery of valuables, a seal, security cards, empty bags.

A commercial bank provides cash reinforcement for its branches and operating cash desks outside the cash node on the basis of their applications. For cash and other valuables sent through collectors, separate inventories are drawn up in triplicate, certified by the signature of the bank's cashier and seal. The first copy of the inventory is sent to the recipient, the second remains in the sending bank, the third is transferred to the collection unit. Cash and other valuables are packed in bags and sealed under the control of the cashier. When accepting money and valuables, the senior brigade of collectors signs on the expenditure order and on the second copy of the inventory.

Acceptance of money and other valuables delivered by collectors is carried out by the head of the recipient's cash desk with checking the correctness and integrity of the packaging and seals. If the packaging is damaged, then the cash is recounted in the presence of collectors. On the result of the recount, an appropriate act is drawn up signed by all persons present at the reception and recount of money and valuables. At the end of the acceptance of money and valuables, the head of the recipient's cash desk and the senior brigade of collectors sign the first and third copies of the inventory. The accepted money is credited to the cashier of the recipient according to the receipt order.

Bank cash desks accept clients' proceeds from collectors in cash collection bags. Organizations submit samples of seal impressions to the bank, which will be used to seal bags. The frequency of service and the time of arrival are set by the bank in agreement with customers. The cashier of the client of the bank writes out a forwarding statement in triplicate for each handed over bag of cash. The first is put into the bag, the bag is sealed; the second copy - the waybill to the bag - is transferred to the collector upon receipt of the bag; the third copy remains with the client - a copy of the transmittal sheet, in which, after checking the correctness of filling out the documents and the integrity of the packaging, the collector signs and stamps.

In cases of violation of the integrity of the bag or incorrect execution of documents, the acceptance of valuables is stopped, defects and errors are eliminated in the presence of the collector. In other cases, the acceptance of money and valuables from the organization is carried out upon re-arrival. Collection of cash from branches, operating cash desks outside the bank's cash point is carried out on the basis of a forwarding statement. At the end of the check-in, collectors hand over bags with cash to the bank's cash desk in the prescribed manner.

Acceptance by the cashier of the evening cash desk of the bank of bags with money and valuables from collectors is carried out in their presence. Accepted bags are registered in a special journal, the number of issued and received bags is compared. Then the second copy of the bill of lading - the waybill together with the bag is handed over to the recalculation cash desk. Money is recalculated and prepared for delivery to the turnover cash desk. The waybill is transferred to the teller, the forwarding sheet remains at the cash desk. If, when opening the bag, shortages or surpluses of cash are found, then an act is drawn up, a client is called, who signs the act.

Settlement operations of commercial banks.

Cash settlements are carried out not only in the process of economic activity between various subjects of economic relations, but also when enterprises and organizations fulfill financial obligations for payments to the budget, bank loans and other payments. Cash settlements are carried out in the form of movement of cash and money in non-cash form. Cash turnover includes payments made in cash and is mainly associated with the income and expenses of the population. Non-cash money turnover is predominant, the essence of which is that payments are made by transferring (transferring) money from the payer's account to the recipient's account. Non-cash settlements are carried out without the participation of cash through the movement of funds through bank accounts and by offsetting mutual claims. The use of this type of payment leads to a reduction in cash in circulation and a reduction in the costs associated with printing, transporting and storing cash.

Legislation and banking law regulate money circulation, defining the rights and obligations of the subjects of settlement relations. The basic principles of its organization are that all enterprises, regardless of their organizational and legal form, are required to keep funds (both their own and borrowed) in bank accounts. Cash desks of enterprises can keep cash within the limit and for certain period set by the bank in agreement with the enterprises. Settlements on customer accounts are carried out by the bank in accordance with the monetary settlement documents received from enterprises, which are not circulated in non-bank turnover.

The system for organizing cashless payments is not just a set of interrelated elements. The organization of this system is based on three components:

1) a set of principles for the organization of cashless payments, mandatory for all its subjects of economic relations;

2) a system of accounts that allows making payments and settlements in a non-cash form;

3) a system of payment forms, documents and workflow rules.

Non-cash payments should be carried out in such a way that payments are made as soon as possible, allowing to ensure the continuity and acceleration of the reproduction process, the circulation of capital and the turnover of funds. For normal functioning, the system of cashless payments should be based on general and binding principles and regulations. The procedure for conducting non-cash settlements should be uniform for all credit institutions and economic entities throughout the country and fit into international settlement relations.

The main documents regulating non-cash transactions in the Russian Federation are: Civil Code RF, the federal law“On Banks and Banking Activities in the Russian Federation”, the Federal Law “On the Central Bank of the Russian Federation”, as well as other regulatory acts of those public institutions, which are entrusted with the function of organizing settlements by the current legislation. Since the Bank of Russia is the center for organizing the settlement system, it is entrusted with the responsibility of developing rules and forms for making settlements. The procedure for conducting non-cash payments is regulated by the Regulation on non-cash payments dated April 12, 2001. No. 2-P.

This provision regulates the implementation of non-cash payments between legal entities in the currency of the Russian Federation and on its territory and does not affect the scope of non-cash payments involving individuals. In accordance with this Regulation and other legal acts, the organization and uninterrupted settlements in our country are ensured by the following principles:

1) the demand for payment must be issued before or after the shipment of the goods, in order to prevent delays in payments on the farm;

2) payments from the accounts of the bank's customers are made only with their consent, which should prevent the bank from accessing customer funds;

3) enterprises, at their own discretion or under an agreement between the supplier and the buyer, can choose the forms of payment and types of payment.

These principles stipulate that settlements are carried out on bank accounts. Non-cash payments are made by legal entities and citizens through the bank in which they have opened an appropriate account. For settlement services, a bank account agreement is concluded between the bank and the client, which is an independent bilateral agreement. Legal registration and the functioning of the accounts of enterprises in the bank is determined by the current procedure for the creation of enterprises, their legal status. Bank customers have the right to open the number of accounts they need in any currency.

In addition, an acceptance is required, i.e. the payer's consent to the payment, which is realized by using the appropriate payment document (payment order, check, etc.), indicating the owner's order to debit funds, or a special acceptance of documents issued by the recipients of funds (for example, a payment request, a bill of exchange). At the same time, the legislation provides for cases of indisputable (without the consent of the payers) write-offs of funds: arrears in taxes and other obligatory payments; on the basis of writ of execution issued by the courts; certain fines by order of recoverers, as well as direct write-offs for heat and electricity, utilities and other services.

The system of cashless payments should be organized in such a way that the term for making a payment is as short as possible, therefore one of the most important principles for making cashless payments is the principle of urgency. The significance of this principle lies in the fact that the funds constantly spent by enterprises for production needs must be reimbursed in a timely manner at the expense of payments from buyers (within the time limits stipulated by the concluded agreements). Failure to meet these deadlines leads to a slowdown in the circulation of funds, which can turn into a payment crisis. Urgent payment can be made:

Before the start of the trading operation, i.e. before the shipment of goods by the supplier or the provision of services (we are talking about an advance payment);

Immediately after the completion of a trade transaction (for example, by a payment order);

After a certain period of time after the completion of a trading operation on the terms of a commercial loan with a written execution of a promissory note or without a promissory note.

One of the principles of organization of non-cash settlements is the principle of unconditional fulfillment of obligations by participants in settlements. Compliance with this principle makes it possible to ensure the unconditional fulfillment of contractual obligations and the continuity of payments in the economy. The principle of security is closely related to the principle of urgency of payment, since compliance with the urgency of payment requires the payer or its guarantor to have sufficient liquid funds necessary to pay off obligations to the recipient of funds. Taking into account the nature of the available liquid funds, it is possible to single out operational and prospective security of payment. In the first case, the payer must have a sufficient amount of first-class liquid funds. With regard to prospective security, it requires an assessment of the solvency and creditworthiness of the payer at the stage of establishing contractual relations.

Of no small importance in a market economy is the control of all participants in the system of cashless payments for the correctness of their commission and compliance with the established provisions on the procedure for their implementation. At the same time, a number of features of such control should be taken into account, both on the part of various enterprises and on the part of banks. Commercial banks, being intermediaries in settlements, are called upon to monitor compliance by economic bodies with the established rules for conducting non-cash settlements.

Violations of contractual obligations in the field of settlements entail the application of civil liability. The party that violated the terms of the contract must compensate the other party for the damage caused, while paying a penalty. This is the principle of property liability for compliance with contractual obligations.

One of the principles of the functioning of the system of cashless payments should be called the principle of the diversity of their forms. It is the possibility free choice forms of cashless payments allows enterprises to find the tool that the best way would meet the requirements of the transaction. All principles of organization of non-cash payments are interconnected and interdependent. Failure to comply with one of them may lead to violation of others. And the observance of all these principles ensures the creation of conditions for the normal functioning of the entire economic mechanism.

The types of accounts that the bank opens for its customers are determined by their legal status and the nature of their activities. These can be settlement, current, budget, loan, deposit and other accounts. To open settlement, current and budget accounts, the client submits the following package of documents to the bank:

∙ a notarized copy of the decision to establish an organization or a copy of the memorandum of association;

∙ a notarized copy of the certificate of registration with the local authority;

∙ document on the basis of which the organization or enterprise operates, i.e. a copy of the charter of the organization or the regulation on the enterprise, certified by a notary office;

∙ two notarized cards with sample signatures and a seal imprint;

∙ an application for opening an account in the prescribed form, which is signed by the head and chief accountant of the account holder;

∙ certificate of registration of the organization with the tax office;

∙ a copy of the protocol (order) on the approval of the heads of the organization;

∙ document on registration as a payer of insurance premiums;

∙ certificate of the State Statistics Committee of Russia on the assignment of OKPO codes;

∙ photocopies of passports of persons entitled to sign banking documents.

Banks carry out operations on accounts on the basis of settlement documents. A settlement document is a paper-based document or, in established cases, an electronic payment document:

The order of the payer (client or bank) to write off funds from his account and transfer them to the account of the recipient of funds;

The order of the recipient of funds (collector) to write off funds from the payer's account and transfer them to the account specified by the recipient of funds.

The regulation on non-cash payments provides that payment documents can be made both in paper and in electronic form.

When filling out settlement documents, no corrections, blots and erasures are allowed. The number of copies required for all participants in the settlements is issued and handed over to the bank. All copies of the settlement document must be identical. Settlement documents are valid for presentation to the servicing bank within ten calendar days not counting the day they were issued. They are accepted by the bank for execution regardless of their amount. The bank writes off funds from the account on the basis of the first copy of the settlement document. The Bank guarantees the secrecy of the bank account, transactions on it and information about the client.

Client accounts may be closed for the following reasons:

If the decision of the owners to liquidate the enterprise is made;

By decision of the body having the authority to liquidate or reorganize the enterprise;

Declaring an enterprise bankrupt;

If there is a decision to terminate the activities of the enterprise due to non-compliance with the conditions established by the legislation of the Russian Federation;

Based on a court decision;

Violation by the client of the terms of the contract for banking services.

If the account is closed at the request of its owner, then together with the application, the latter returns the checkbook and confirms in writing the balance of funds on the account on the day of closing. In this situation, the balance of the account is issued to the client or transferred to another account.

For non-cash settlements, the following forms of settlements between the payer and the recipient of funds can be used: payment orders, letters of credit, checks, payment requests, collection form of settlements.

The implementation of non-cash payments in the economy between suppliers and consumers of products gives rise to mutual settlements between banks. Interbank settlements occur when the payer and the recipient of funds are serviced by different banks, as well as when banks mutually lend. Interbank settlements are a set of settlements between credit institutions and between their branches. In settlements between credit institutions, relations between economically separate entities are realized, and interbranch settlements are carried out within the boundaries of one bank. The internal content of settlements between credit institutions and inter-branch settlements is characterized by the payment boundary, the method of the relationship between the participants and the technique of making settlements. The payment limit is understood as the maximum amount of funds that can be transferred. With inter-branch operations, such a number is actually not limited. Payments between credit institutions can only be made within the funds available to the latter. Credit institutions independently determine the sources and ways of placing funds. Interbank relations can only arise on a contractual basis. Interbranch relations are based on uniform rules established by the parent bank for all its divisions.

The implementation of interbank settlements involves the transfer of funds between separate banking institutions. The execution of the transfer operation takes place within the framework of the established rules, binding on all parties involved in this operation. Thus, the organization of interbank settlements is based on specific relations that arise between banks, correspondent relations. When conducting interbank settlements, three main methods are used. The first is the debiting and crediting of funds on accounts, opened by banks at the central bank.

The second is making interbank payments on NOSTRO and LORO accounts, which are opened by banks from each other on a bilateral basis.

Third, settlements between banks are carried out through accounts opened either with a correspondent bank or with a specialized settlement or clearing organization. The use of methods for making interbank payments is due to the structure payment system. The main participants in the payment system are central bank, commercial banks and non-banking institutions. In Russia, interbank settlements through correspondent accounts have been carried out since 1991. The main requirements for settlements are their sufficient promptness and predictability of payments, high reliability, security, economic efficiency and a wide variety according to user needs.

Of great importance is the principle of control over the correctness of interbank settlements. Its specificity and special role lies in the constant mutual control over the synchronism and complete identity of the amounts transferred, firstly, on customer accounts in banks and on correspondent accounts of banks in the RCC, and secondly, on the accounts and balances of the actual participants in the settlements.

The general principle of organizing interbank settlements is the principle of unconditional payment for interbank obligations. By providing payment services to their customers, commercial banks act as financial intermediaries, they assume obligations for interbank payments and settlements.

The most important principle of interbank settlements is the payment within the funds of the correspondent account. This principle consists in maintaining the optimal balance of funds on the correspondent account of the credit institution and observing the liquidity requirements of the bank's balance sheet. The principles of interbank settlements help credit institutions timely and fully carry out settlement operations, transfers of payments through systems of correspondent accounts.

The key role in the organization of interbank and general business settlements is played by the Bank of Russia - a methodological center, a body of control and supervision in this area. The Bank of Russia organizes and manages through its institutions - cash settlement centers - a system for transferring funds between banks on a gross basis, which accounts for the predominant volume of interbank settlements. In addition, the Central Bank of the Russian Federation is responsible for making final clearing settlements by transferring net liabilities and claims based on the results of the set-off to accounts opened with the cash settlement center. If necessary, to maintain the liquidity of commercial banks, the Bank of Russia may provide them with services to complete settlements by providing loans. Banking transactions for settlements can also be carried out on correspondent accounts of banks opened by them with each other on the basis of interbank agreements. The procedure for opening correspondent accounts in a commercial bank is determined by the same rules that apply to settlement accounts of bank customers. The agreement provides for procedures for all operations on a correspondent account, as well as the responsibility of the parties for violation of the terms of the agreement. A credit institution shall open one correspondent account at its location with a subdivision of the settlement network of the Bank of Russia. A credit institution (branch) has the right to open this account from the moment the corresponding entry is made in the Book state registration credit institutions and assigning registration number. Receipt of settlement documents from a credit institution is the basis for carrying out operations on a correspondent account.

The closure of a correspondent account (sub-account) may take place both on the initiative of the credit institution itself and on the basis of an application by the liquidation commission (bankruptcy manager, liquidator) upon its liquidation.

also in common system interbank settlements include settlements between branches of the same bank, the so-called inter-branch settlements. Mutual settlements between branches of a commercial bank are divided into two types. The first type is associated with the movement of resources, and the second covers all other operations, including settlements, carried out on behalf of clients. Means of interbranch settlements are advice on MFIs. Advices are compiled and sent by the RCC to another RCC to complete interbranch transactions. Advices are sent by special communications or by telegraph. Interbank settlements are significantly accelerated if they are made using electronic payments. Intra-regional electronic payments are made "to the same day". During the business day, funds debited from the account of the economic body and the correspondent account of the bank that sent the payment must be credited to the correspondent account of the receiving bank. If a commercial bank is serviced by centralized processing of information, then the funds are credited directly to the settlement account of the recipient correspondent. Settlements between bank customers within the system of inter-regional electronic payments are made within 1-2 banking days.

The settlement "conveyor", which has many intermediate links, can work accurately and smoothly only if each participant in the settlements is strictly responsible for the section related to him. The correctness of the RCC calculations is confirmed by the coincidence of the initial and response revolutions in the matching process, i.e. comparing each response wire with the initial one. In other words, the total of the initial MFIs' account balances through the RCC should be equal to the total of the account balances of the matched response MFIs. Such correspondence is achieved on the balance sheets of the main departments of the Central Bank of the Russian Federation only after the completion of matching in interbranch turnovers for the past year. Control over the correctness of settlements between economic bodies is carried out by commercial banks and their institutions. Where necessary, RCCs and RCIs of the Bank of Russia are involved.

The advantages of working through a single correspondent account are to reduce the volume operational work in branches to control the movement of funds through a correspondent account. This eliminates the need to reinforce the correspondent accounts of branches with resources, reduces the risk of an overdraft on the correspondent account, and provides an opportunity to more effective management liquid funds of the bank.

Conclusion

The modern banking system is the most important sphere of the national economy of any developed state. Its practical role is determined by the fact that it manages the system of payments and settlements in the state; most carries out its commercial transactions through deposits, investments and lending operations.

Commercial banks, acting in accordance with the monetary policy of the state, regulate the movement cash flows, affecting the speed of their turnover, emission, total mass, including the amount of cash in circulation. Stabilization of the growth of the money supply is a guarantee of lowering the rate of inflation, ensuring the constancy of the price level, upon reaching which market relations affect the economy of the national economy in the most effective way.

Leading commercial banks seek to provide a wide range of transactions and services for their clients in order to expand their revenue base, increase profitability and competitiveness. At the same time, it is important to keep in mind that the development of banking activities involves the provision of banking services with minimum costs for customers and the bank itself, the use of reasonable prices for the services required by customers. An efficient and flexible banking system with a broad clientele can and should help mobilize domestic savings. Special meaning in this regard, acquires a flexible banking service that can respond to the emerging needs of a changing economy. Competition in the banking services market also affects the quantitative and qualitative characteristics of banking services. The importance of revitalizing the role of banks serving the population is to promote, at the lowest possible cost, maximum effect, the most complete satisfaction of the needs of customers in banking services, improving the quality of banking services, expanding the range of banking services.

Bibliography

1. Banking: Textbook / ed. Dr. Econ. sciences, prof. G.G. Korobova. - M.: Economist, 2005

2. Money, credit, banks. - M.: Finance and statistics, 2006.

3. Tosunyan G.A. Banking in Russia: experience, problems, prospects. - M., 2003

4. Utkin E. A. Innovations in the banking business of Russia. - M.: Finance and statistics, 2004.

5. Federal Law of July 10, 2002 No. 126-FZ "On the Central Bank of the Russian Federation (Bank of Russia)"

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