Acquiring in 1 with 8.2 step-by-step instructions. Acquiring: regulatory framework, accounting and processing of transactions. Description of acquiring, advantages and disadvantages

24. 04. 2017 | website

By paying for purchases with a credit card, withdrawing funds from an ATM, or purchasing goods and services on the Internet, we become participants in acquiring transactions.

The term “acquiring” itself, translated from English, means “purchase” and quite accurately reflects the essence of the process, which consists of paying for goods or services by withdrawing funds from a bank card and transferring them to the organization’s account.

The advantages of acquiring operations are:

• minimizing risks for transactions involving cash (revenue from plastic cards is difficult to steal, and they will not give you counterfeit money);
• increasing the competitiveness of the organization and increasing turnover by attracting new clients - plastic card holders;
• Transactions with plastic cards are not subject to the cash payment limit.

Acquiring services are provided by credit institutions (acquiring banks). They install a special electronic device - POS terminals, through the use of which it is possible to carry out non-cash payments with a plastic card.

There are the following types of service in question:

1. Trade acquiring , with which you can pay for purchased goods or services provided using a bank card. In this case, the acquiring bank and the trading organization enter into an agreement.

According to the concluded agreement, the trade organization is obliged to:

• enable the bank to place equipment on its territory that accepts payment cards (POS terminals);
• accept bank cards for payment for goods and services provided;
• pay the bank a commission in the amount determined by the agreement.

The responsibilities of the acquiring bank include:

• installation of acquiring terminals in retail outlets of the client company;
• training client company employees in the rules of servicing payment card holders and conducting card transactions;
• providing advice to the company and its employees if necessary;
• checking the solvency of a bank card when conducting transactions through acquiring equipment;
• reimbursement within the period established by the contract for amounts paid using the card;
• Providing client companies with the required consumables.

Thus, when a client comes into direct contact with a seller, paying with a bank card (in stores, hotels, restaurants, etc.) - this is merchant acquiring.

2. Internet acquiring , which makes it possible to make purchases on various sites using the interface provided for this. Internet acquiring, unlike trade acquiring, does not have direct contact between the seller and the buyer. Purchases are made through the World Wide Web using special web interfaces. Using online acquiring, the client makes a purchase on the seller’s website and pays for it with his bank card. Thus, the cardholder sends an order to the bank to transfer a certain amount to the online store’s account. Unlike trade, in Internet acquiring there may be an intermediary between the seller company and the bank, the so-called processing company. Processing companies are directly involved in collecting data about client cards and transferring data between the bank and the cardholder and provide “protection” for cardholders from Internet fraudsters and information (consulting) support for payers.

3.Mobile acquiring , carried out using a mobile POS terminal (mPOS). The mPOS terminal is a card reader that connects to a smartphone with an installed application and makes it possible to work with payment systems.

Mobile acquiring is gaining more and more popularity and has the following advantages:

• mobility of mPOS terminal operation;
• 24/7 access to your bank account and the ability to use it;
• low price of mPOS device;
• complete security of non-cash payments, etc.

The acquiring system is very attractive for banks, since banks, by charging a commission from the seller of goods and services, receive income. The commission is formed from the amounts withheld from making payment transactions using the card. The amount of the commission is determined by the conditions specified in the contract, and the following factors are taken into account:

• specifics of the company's activities;
• financial results of the company;
• period of operation;
• number, area and location of retail outlets;
• technical capabilities;
• and others.

The commission fee enriches not only the bank that installed the terminal. Part of it is received by the payment system, the other part by the bank that issued the plastic card. This is reflected in the amount of commission charged to the seller and in the bank’s income from payment transactions carried out using the card.

To account for acquiring transactions, account 57 “Cash in transit” is used. The use of this account is due to the fact that when paying for goods by credit card, the amount of proceeds is credited to the company’s bank account within three days after the fact of sale of the goods.

In accordance with paragraph. 4 pp. 3 p. 3 art. 149 of the Tax Code of the Russian Federation, banking commission for conducting operations under an acquiring agreement is not subject to VAT and on the basis of paragraphs. 25 clause 1 art. 264 of the Tax Code of the Russian Federation is taken into account as part of the organization’s income tax expenses, using account 91 Account 91 - Other income and expenses (Active-passive)"Other income and expenses."

According to the clarifications of the Ministry of Finance of Russia (letter dated November 21, 2007 No. 03-11-04/2/280) for retail trade organizations using a simplified taxation system, sales revenue can be reflected in accounting as funds are received into the current account from the bank .

When returning goods, funds are transferred to the buyer's card account upon presentation of a cash receipt and payment card. And the basis for returning funds to the buyer’s payment card will be the return receipt.

If the item is returned on the day of purchase for the full amount of the original purchase, then the cashier simply cancels the transaction to pay for the item from the payment card and the bank cancels the transaction without sending funds to the company.

When returning the goods on another day, or only part of the purchase, in accordance with the acquiring agreement, it is necessary to carry out a “return” operation. In this case, the bank will transfer the amount of the returned purchase to the buyer and deduct its cost from subsequent refunds to the organization, or require the bank to reimburse the amount of returned purchases independently (by payment order).

In addition, the bank can set a fee for renting equipment (POS terminals).

To reflect the receipt of equipment rented from the bank for transactions using bank cards, off-balance sheet account 001 is used Account 001 - Leased fixed assets (Active)"Leased fixed assets." In this case, accounting on the account is carried out for each type of equipment separately.

According to clause 5 of the Accounting Regulations “Expenses of the organization” PBU 10 Account 10 - Materials (Active)/99, approved by Order of the Ministry of Finance dated 05/06/1999 No. 33, rent for equipment is included in expenses from ordinary activities, as sales expenses, since equipment rented from the bank for carrying out transactions using payment cards is used in the main activities of the company related with the sale of goods.

Let's look at examples of accounting entries.

Settlements with customers at the point of sale of goods using a bank terminal (acquiring) are not uncommon. Let's consider how calculations are carried out and what are the principles of accounting for settlements during acquiring.

Acquiring is the implementation by credit institutions (acquirers) of settlements with trade (service) organizations for transactions performed using payment cards ((hereinafter referred to as Regulation No. 266-P)). (CCP) by settlements means the acceptance or payment of funds using cash and (or) electronic means of payment for goods sold, work performed, services provided ((hereinafter referred to as Law No. 54-FZ)).

For transactions with payment cards, an organization should enter into a service agreement with the acquiring bank. Payment by bank (payment) card is accepted using a special POS terminal, which is an electronic device designed for automated transactions using cards.

When performing a transaction using a POS terminal, the cashier swipes (inserts) a bank card through (into) the terminal’s reader, and the terminal reads information from the card and checks its solvency, automatically requesting permission from the bank to carry out the transaction (, approved).

After completing the payment using a payment card, the payment card is returned to the buyer (client) and a slip is issued, which contains the required details, as well as the signature of the payment card holder and the signature of the cashier ( ; ). Considering that payments using payment cards are subject to , when making such payments, the organization is obliged to issue customers, in addition to slips, cash register receipts or strict reporting forms printed by cash registers.

Acquiring and cash register: to use or not?

The procedure for returning funds to the buyer in the event that he returns goods paid for using a payment card through a bank terminal can be regulated by an acquiring agreement ().

IMPORTANT

If the POS terminal does not have cash register functions, its use must be accompanied by the use of cash register equipment, except in cases established by law. There is no need to register such a POS terminal with the tax authority.

Registering a POS terminal for acquiring

A bank terminal (POS terminal), provided by a bank for making payments through acquiring, is a device that allows you to read information from the magnetic stripe or chip of a bank card and contact the bank for automatic authorization (). That is, unlike cash register (), a bank terminal is intended primarily for conducting a payment transaction using a bank (payment) card, and not for recording and storing information about settlements with buyers (clients). The legislation does not establish requirements for the POS terminal to have cash register functions.

We also note that in accordance with (adopted and put into effect), cash register terminals connected to a computer or data network (code 26.20.12.110), and cash registers (code 28.23.13.120) refer to different types of products.

Therefore, from the author’s point of view, if the bank terminal is not a software and hardware complex with a built-in cash register function (not used by an organization as a cash register terminal), but is used only to identify the card holder by the bank and pay for goods (services) by writing off money funds from a bank buyer (client), there is no need to register such a terminal with the tax authority.

Accounting for settlements during acquiring

In accounting, revenue from the sale of products and goods (receipts related to the performance of work, provision of services), including those paid using bank terminals, is income from ordinary activities (approved (hereinafter referred to as PBU 9/99)) .

Amounts for goods sold or services provided, paid for using bank terminals, can be credited to the organization’s account minus commissions charged by the bank in accordance with the acquiring service agreement. However, the amount of revenue is accepted in accounting in the full amount of accounts receivable, and the amount of payment for bank commission services is included in other expenses of the organization (approved).

The basis for drawing up settlement and other documents to reflect the amounts of transactions performed using payment cards in the accounting records of settlement participants is a register of transactions or an electronic journal ().

Debiting or crediting funds for transactions made using payment cards is carried out no later than the business day following the day the credit institution receives a register of transactions or an electronic journal.

EXAMPLE

For a purchased sofa worth 30,000 rubles. The buyer paid by card. In accounting, transactions related to the sale of goods (services) paid by buyers (clients) through a bank terminal can be reflected in the following entries (instructions for using the Chart of Accounts, approved):

DEBIT 62 CREDIT 90, subaccount "Revenue"
- 30,000 rub. - revenue from the sale of goods (services) is reflected;

DEBIT 57 CREDIT 62
- 30,000 rub. - payment via a bank terminal is reflected;

DEBIT 51 CREDIT 57
- 29,550 rub. - amounts paid through the bank terminal are credited to the current account;

DEBIT 76 CREDIT 57
- 450 rub. - bank commission is withheld;

DEBIT 91, subaccount "Other expenses" CREDIT 76
- 450 rub. - bank commission is reflected as part of other expenses.

Pavel Erin, expert of the Legal Consulting Service GARAN

Acquiring is the process of selling goods when the buyer pays using a plastic card. This form of payment can be carried out by organizations (and individual entrepreneurs) that have entered into an agreement with a credit institution (acquiring bank) that provides the relevant services.

In the agreement, the bank and the organization agree on:

— payment terms, bank interest for services;

— providing the store with technical means for paying by cards;

— the procedure for checking the availability of money on the buyer’s card.

Accounting for acquiring requires the use of account 57. However, first things first. Let's start with how the sales process itself occurs.

Sales process with payment by card

The sales process goes like this:

1. The buyer’s card is activated by the cashier using an electronic terminal.

2. Information about the card is transferred to the processing center (a specialized organization that carries out technological and information interaction between payment participants)

3. The balance of money in the buyer’s account is checked.

4. The slip is printed in 2 copies. A slip is a receipt issued by an electronic terminal. One copy remains with the client, the other (with the buyer’s signature) – with the cashier (it is needed for drawing up cash register reports). The signature on the card and the buyer's signature on the slip must match.

Terminal data on transactions performed are generated in the form of an electronic journal and transmitted to the acquiring bank. He checks the documents and transfers funds to the organization’s account.

Issuing a cash receipt

A common mistake is the opinion that when paying with bank cards you do not need to have cash register equipment and issue cash receipts, because There is no cash transfer. The use of electronic terminals and the issuance of slips does not exempt you from the use of cash registers.

When paying with a bank card, a regular cash register receipt is also processed using a cash register. Reason: Clause 1, Article 2 of Law No. 54-FZ of May 22, 2003.

In order not to mix cash and non-cash revenue, it is best to enter the amounts of “electronic” payment into a separate section (Section 5 of the Standard Rules for Operating Cash Register Machines, approved by letter of the Ministry of Finance dated August 30, 1993 No. 104).

In the z-report, “non-cash” revenue will be reflected separately. The total result of the z-report and the amount of cash that the cashier will hand over to the central cash desk at the end of the day will not match. The difference between them is “electronic” revenue.

If a separate section is not open, then “electronic” revenue is calculated separately at the end of the day, according to slips that remain with the cashier.

Cash register documents

After the z-report is output, entries are made in the cashier-operator’s journal (form No. KM-4, approved by Resolution of the State Statistics Committee dated December 25, 1998 No. 132):

— column 12 – the number of plastic cards used for payment;

— column 13 – amount of payment by cards.

PKO is issued only for the amount of revenue received in cash. The amount of revenue from cards is not included in it (letter of the Federal Tax Service for Moscow dated May 11, 2006 No. 09-24/038509). Data on PKO are entered into the cash book.

If there is no cash proceeds, i.e. payments are made only by cards, then PKO is not issued and entries are not made in the cash book.

From the cashier-operator’s journal, information about cash and “electronic” revenue is transferred to form No. KM-6 (certificate report of the cashier-operator) and form No. KM-7 (information about cash register counter readings and revenue).

Accounting entries

Let's look at acquiring accounting using an example. On January 13, Zima LLC sold goods worth 590,000 rubles. (including VAT RUB 90,000). The total revenue was 472,000 rubles. cash and 118,000 rub. payment by plastic cards. Money in the amount of 115,640 rubles is transferred to the company’s current account. arrived on January 14.

Debit 50 – Credit 90 “Proceeds from cash sales” - in the amount of 472,000 rubles.

Debit 62 – Credit 90 “Revenue from non-cash sales” - in the amount of 118,000 rubles.

Debit 90 – Credit 68 – in the amount of 90,000 rubles. – VAT charged

Debit 57 – Credit 62 – in the amount of 118,000 rubles. – documents have been submitted to the bank

Document in 1C: Accounting - “Report on retail sales”

Debit 51 – Credit 57 – in the amount of 115,640 rubles. – funds are credited to the current account

Debit 91-2 – Credit 57 – in the amount of 2,360 rubles. - Commission of the bank

Document in 1C: Accounting – “Receipt to current account”, type of operation – Receipt from sales using payment cards.

Payment of bank commission - non-operating expenses in tax accounting (clause 15, clause 1, article 265 of the Tax Code), other expenses in accounting (clause 11 of PBU 10/99).

How to maintain a cash book and prepare it. How to take bank commissions into account.

What is your opinion on the use of acquiring in retail trade, please share in the comments!

This article discusses issues related to the regulatory regulation of acquiring operations, as well as their accounting and tax accounting and documentation.

Transactions related to payment with plastic cards have become everyday, as it is a convenient and safe tool. allows you to accept plastic cards from leading international payment systems for payment for goods and services. Therefore, more and more trade organizations are using this form of payment.

The advantages of acquiring operations are:

• minimizing risks for transactions involving cash (revenue from plastic cards is difficult to steal, and they will not give you counterfeit money);
• increasing the competitiveness of the organization and increasing turnover by attracting new clients - plastic card holders;
• Transactions with plastic cards are not subject to the cash payment limit.

Terminology

A modern accountant is faced with the task of competently processing both traditional cash transactions and transactions related to payments using plastic cards. However, in order to talk about acquiring, you must first understand the specific terms inherent in this operation. Let's look at the most important of them.

Acquiring is the activity of a credit institution, which includes settlements with trade (service) enterprises for transactions carried out using bank cards.

Payment card(bank) - a plastic card linked to one or more current (personal) bank accounts. Used to pay for goods (work, services), including via the Internet, as well as to withdraw cash.

Under electronic payment system refers to a set of specialized software that ensures transactions (transfers) of funds from a consumer to a supplier of goods, where the seller has his own account (the most common types of payment systems: Visa and MasterCard).

Acquiring bank- a credit organization that carries out settlements with trading organizations for transactions made using payment cards and (or) issues cash to payment card holders who are not clients of the specified credit organization. An acquiring bank is necessary to carry out financial transactions by interacting with payment systems.

POS terminal is an electronic software and hardware device for accepting payments by plastic cards; it can accept cards with a chip module, magnetic stripe and contactless cards, as well as other devices with a contactless interface. Also, a POS terminal often means the entire software and hardware complex that is installed at the cashier’s workplace.

Today, many banks provide a similar service; you just need to choose the bank whose conditions are favorable. The bank will charge a commission for its service, and each bank has a different percentage. The bank provides all necessary equipment and trains employees.

When using the acquiring service, you must have a current account with a bank. Many do not have a current account - in this case, you should choose a suitable bank in which you need to conclude an acquiring agreement. A simple definition of the principle of operation using acquiring - through special equipment, the organization withdraws the amount for the purchase from the buyer’s plastic card, and then the acquiring bank transfers it to the organization’s current account, deducting a commission from the amount for its service.

What should you pay attention to in regulatory documents?

Currently, the transfer of funds is regulated by Federal Law dated June 27, 2011 No. 161-FZ “On the National Payment System”. The transfer of funds is carried out within no more than three working days starting from the day the funds are written off from the payer’s bank account (Clause 5 of Article 5 of Law No. 161-FZ).

If funds arrive in the organization’s current account for more than one day, then in accounting, to control the movement of money, account 57 “Transfers in transit” (subaccount 57-3 “Sales by payment cards”) is used in accordance with the Instructions for using the accounting chart of accounts accounting (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n). Settlements with the acquiring bank can also be accounted for on account 76 “Settlements with various debtors and creditors.”

Revenue from the sale of goods is income from ordinary activities of a trading organization and is recognized on the date of transfer of goods to the buyer, regardless of the date and procedure for payment for the goods (). The actual cost of goods sold is recognized as expenses for ordinary activities and is debited from account 41 “Goods” to the debit of account 90 sub-account “Cost of sales” (clauses 5, 7, 9, 10 PBU 10/99 “Organizational expenses” (hereinafter - )) .

It is important to know

A cash receipt order for the amount of proceeds by bank transfer is not issued.

Expenses for paying for the services of an acquiring bank that carries out settlements on transactions using payment cards are taken into account as part of other expenses and are reflected in account 91 sub-account “Other expenses” on the date of crediting the proceeds to the organization’s current account (clause 11, 14.1 of PBU 10/99 ). Revenue from the sale of goods using bank cards is credited to the organization's current account, as a rule, minus the bank's remuneration.

Retail trade organizations have the right to account for goods purchased and sold by them at the cost of their acquisition or at sales prices, with separate consideration of markups (discounts) ().

The selected options for accounting for goods must be fixed in the accounting policy.

Accounting

First, let’s establish the sequence of performing acquiring operations:

• the cashier activates the buyer’s card using the terminal, information about the card is instantly transmitted to the processing center;
• after checking the current account balance, a slip is printed in two copies, in which both the buyer and the seller must sign;
• a copy of the slip signed by the seller is given to the buyer. The second copy (with the buyer’s signature) remains with the seller. The seller must check the sample signature presented on the card with the signature on the slip;
• The seller is obliged to use a cash register for such transactions and issue a cash receipt to the buyer.

Payments made by payment cards are entered into a separate section of the cash register and are reflected separately in the Z-report as the amount of non-cash revenue. At the same time, in the cash register, the form in column 12 reflects the number of plastic cards used to make payments, and in column 13 the amount received when paying with these cards is indicated. Information from the cashier's journal about the amount of revenue received both in cash and through plastic cards is transferred to the cashier-operator's certificate report ().

note

Services of the acquiring bank for settlements are not subject to VAT (). Consequently, the cost of bank services does not include “input” VAT.

The scheme for documenting acquiring operations looks like this:

• At the end of the working day, acquiring obliges the organization to report to the bank for each transaction carried out using plastic cards. For this purpose, an electronic journal generated by the POS terminal is sent to the bank;
• the bank verifies the documents submitted to it;
• the bank transfers funds paid by payment cards to the trading company.

An acquiring agreement, as a rule, implies that the bank transfers the funds due to it to the organization’s current account, minus its remuneration.

However, the organization acts as a seller and is obliged to reflect the revenue in full, including the agreed remuneration to the bank. In this case, the bank commission in both accounting and tax accounting is reflected as “other expenses” using account 91 “Other expenses”. Organizations using the simplified tax system (with the object of taxation being income reduced by the amount of expenses) can also include bank services in expenses.

There are two main options for recording such transactions in accounting:

• the transfer of funds is carried out by the bank on the day of payment by plastic cards (see example 1);
• The transfer of funds by the bank does not occur on the day the card payment is made (see example 2).

Example 1

On September 13, 2014, using bank cards through the electronic payment system, Ritm LLC received payment from customers for goods in the amount of 46,830 rubles (including 18% VAT - 7,143.56 rubles). An acquiring agreement has been concluded with the servicing bank, on the basis of which the amount of proceeds for the goods sold is transferred to the organization's current account, minus remuneration. The remuneration amount is 1.2 percent of the amount of revenue received. The transfer of funds is carried out by the bank on the day of payment by plastic cards.

The following entries will be made in the accounting LLC "Rhythm":

- 46,830 rub. - revenue from the provision of services using plastic cards in payments is reflected;

- 7143.56 rub. (RUB 46,830 x 18/118) - VAT is charged on the amount of revenue using plastic cards in payments;

DEBIT 51 CREDIT 62
- 46,830 rub. - funds debited from customer accounts have been credited to the current account;

DEBIT 91 subaccount “Other expenses” CREDIT 51
- 561.96 rub. (RUB 46,830 x 1.2%) - expenses for paying commissions to the bank are recognized.

Example 2

For September 14, 2014, the revenue of Trio LLC amounted to 64,900 rubles, including 47,200 rubles using plastic cards. The agreement with the bank stipulates that funds are transferred to the organization’s current account the next day after receiving the electronic journal (POS terminal is installed), the bank’s commission is two percent of the amount paid by plastic card. The bank transfers funds the next day after payment by card.

The following entries will be made in the accounting LLC "Trio":

DEBIT 62 CREDIT 90 subaccount “Revenue”
- 47,200 rub. - revenue from the provision of services using plastic cards in payments is reflected;

DEBIT 90 subaccount “VAT” CREDIT 68
- 2700 rub. (RUB 17,700 x 18/118) - VAT is charged on the amount of cash proceeds;

DEBIT 90 subaccount “VAT” CREDIT 68
- 7200 rub. (RUB 47,200 x 18/118) - VAT is charged on the amount of revenue using plastic cards in payments;

DEBIT 50 CREDIT 90 subaccount “Revenue”
- 17,700 rub. (64,900 - 47,200) - revenue from the provision of services for cash payment was capitalized according to the cash receipt order;

DEBIT 57 subaccount “Sales by payment cards” CREDIT 62
- 47,200 rub. - an electronic journal was sent to the bank;

DEBIT 57 subaccount “Cash collection” CREDIT 50
- 17,700 rub. - funds were collected into the bank (a cash order was issued);

DEBIT 51 CREDIT 57 subaccount “Sales by payment cards”
- 46,256 rub. (RUB 47,200 - RUB 47,200 x 2%) - funds debited from customer accounts (minus commissions) were credited to the current account;

DEBIT 91 subaccount “Other expenses” CREDIT 57 subaccount “Sales by payment cards”
- 944 rub. (RUB 47,200 x 2%) - expenses for paying commissions to the bank are recognized;

DEBIT 51 CREDIT 57 subaccount “Cash collection”
- 17,700 rub. - cash is credited to the current account.

Now let’s look at the acquiring operation from the tax accounting perspective.

Value added tax

Let us remind you that the sale of goods in Russia is subject to taxation. The tax base is determined on the date of transfer of ownership of the goods to the buyer as the cost of the goods (less VAT) (,). Taxation is carried out at a rate of 18 percent ().

The acquiring bank's remuneration is recognized by trading organizations as non-operating expenses ().

Paying by credit card actually means the buyer makes an advance payment. This must be taken into account when calculating the amount of VAT. The day of calculation of VAT for the seller will be the date of receipt of funds from the buyer, which is provided for in subparagraph 2 of paragraph 1 of Article 167 of the Tax Code. Since the moment of determining the tax base for VAT is the earliest of the following dates: the day of shipment (transfer) of goods (work, services), property rights or the day of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property right

Income tax

On the date of transfer of ownership of the goods to the buyer, the proceeds received (less VAT) are recognized as income from sales (subclause 3, clause 1, article 264).

To check the correct reflection of the acquiring transaction, you need to check daily the posting of amounts from the Z-report to accounts 50 and 57 of the “Sales by payment cards” sub-account. Moreover, you need to compare not only receipts for the day, but also the cumulative total, highlighted in a separate line in the Z-report. This will allow you to track the completeness of the receipt of revenue.

In order to track the receipt of revenue to the bank and the correct posting of the bank commission, you need to compare daily the turnover on the credit of account 57 subaccount “Sales on payment cards” and the amount of turnover on the debit of accounts 91 subaccount “Other expenses” (bank commission) and 51 subaccount “Receipts” by payment cards." If everything is spaced correctly, then they should match.

And, of course, account 57 should not have a balance at the end of the day, provided that payment card transfers are received from the bank to the current account on the same day. If this condition is not met, then the total account balance should only include the debit turnover of the previous day (or the previous two days, this directly depends on how often the bank transfers money for acquiring transactions to the company’s current account).

You can also check yourself for the following common mistakes:

• An accountant can reflect in accounting the proceeds from the sale of goods not at the time of transfer of the goods to the buyer, but at the time of receipt of funds from the bank. This error leads to distortion of accounting and tax reporting when payment for goods by payment card and transfer of funds by the bank to the current account occur in different reporting (tax) periods;
• It is also possible to make a mistake if you reflect in accounting the proceeds from the sale of goods minus the commission retained by the bank under the acquiring agreement. This error leads to an understatement of not only sales revenue, but also expenses, resulting in distorted accounting and tax reporting. For an organization using the simplified tax system with the taxable object “income”, this error leads to an understatement of the taxable base for the single tax by the amount of the bank commission;
• other violations may be the sale of goods using payment cards without the use of cash registers, the lack of information about revenue received using bank cards in the cashier-operator’s journal, the cashier-operator’s certificate-report and information about the meter readings of cash registers.

Tatiana Lesina, accountant, for the magazine “Practical Accounting”

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Date: 09/03/2013

The plastic card market has been developing rapidly recently. The number of people wanting to pay for goods, work and services is growing every day. In this regard, the accountant needs to process not only cash transactions, but also transactions related to payment using plastic cards.

This article is devoted to transactions using plastic cards, i.e. acquiring.

Acquiring is the acceptance of plastic cards for payment as a means of payment for goods, services, or work performed by an individual. Payment is made through a payment terminal.

The payment procedure using a payment terminal is as follows: using the terminal, the cashier activates the buyer’s card, and information about it is transmitted to the processing center. After checking the account balance, a slip is printed in two copies. The buyer and seller must sign for it. One copy of the slip (with the seller’s signature) is issued to the buyer. The second copy (with the buyer’s signature) remains with the seller. In this case, the seller must compare the sample signature presented on the card with the signature on the slip.

In order to carry out acquiring operations, an organization must enter into a service agreement with the bank (acquiring agreement). This agreement will indicate all the conditions and percentage of the bank’s commission.

1. D57 K 62 – documents for payment by cards were transferred to the bank
2. D51 K 57 – funds for goods paid for with payment cards are credited to the current account.

If you are a retail trade organization, then you can not use account 62, but accrue revenue using accounts and 90.1.

1. D57 K 90.1 – sales revenue
2. D 90.3 K 68.2 – VAT charged on sales
3. D51 K 57 – money for goods paid for with payment cards is credited to the current account.
4. D 91.2 K 57 – the bank commission under the acquiring agreement was accepted as expenses.

For many accountants, it is important to conduct acquiring in the 1C: Accounting 8.2 program

Stages of work and accounting entries in the program:

1. Acquiring revenue received (for simplicity, we will not use cash revenue)

To reflect this operation, use the document - Retail Sales Report, and fill in the “Products” tab and the “Payment cards and bank cards” tab:

D62.R K 90.01.1 – 100,000 rubles

D57.03 K 62.R – 100,000 rubles

2. Receipt to the current account

Statement – ​​payment card receipts:

D 51 K 57.03 – 98,000 rubles

D 91.2 K 57.03 – 2,000 rubles – commission under the acquiring agreement.