The article will cover the main points regarding account statements. Why the document is needed, where to get it and how to get it - further.

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The activities of an organization or individual entrepreneur involve the implementation of financial transactions.

It is possible to obtain a statement from the bank that reflects the movement cash. What does it look like, how to get it and what is needed for it?

What you need to know

Cash discipline is observed in any organization. A bank statement is a document that:

• is a similar copy of information financial organization about a specific account;
• is of a financial nature;
• displays the inflow and outflow of funds;
• issued by bank employees personally to the client;
• may be in electronic or paper form.

To this document in mandatory Attached are documents from counterparties (credits, write-offs) and documents issued by the enterprise.

The bank account statement is always different - it depends on the technology used. However, the current account always contains the following data:

• number consisting of 20 digits;
• date of last statement;
• balance of money;
• details of documents confirming banking operations;
• purpose of payment;
• accounts of counterparties to whom money is received or from which it comes;
• the amount of debit and credit.

The bank statement will be ready within 3 days from the date of submission. Some banks provide the document within several hours. The statement is valid for one month.

The statement indicates the date, document number and type of transaction, codes of the bank and account owner. Upon issuance, the accountant is obliged to check the compliance of the data in the statement with the transactions performed.

Features of compilation:

It happens that due to the client’s fault, money is written off or credited incorrectly. In this case, they are transferred to account 63, called “Settlements for claims”.

The credit institution must be notified to make changes. The document displays corrections.

The check proceeds as follows:

1. Documents that serve as the basis for recalculation are selected and attached.
2. A thorough check of the entries in the statement is carried out to identify erroneously credited funds and the correctness of the payment.
3. If errors are detected, a representative of the financial institution is notified.
4. Account codes are entered.
5. Highlighting the serial number on documents and displaying them in the statement.

Data verification and processing is carried out by an accountant on the day the document is issued. These actions are aimed at:

• monitoring the movement of finances;
• work automation accounting;
• generation of information for references;
• passing the test;
• storage of documents.

Adviсe:

There are also nuances:

• the extract must be prepared in two copies - for the client and the organization;
• there are no signatures or stamps on the printed statements;
• Only the account owner has the right to change the issuance procedure.

Basic definitions

Extract from personal account	This is the type of document issued by the bank. Contains information about financial transactions transactions made on a specific account
Bank account statement	A document issued to bank clients. The statement reflects the account status on a certain day. The difference between the financial balances in the account for the time that has passed since its registration is also recorded.
Current account	A record used by a bank or other institution to keep records of monetary transactions clients
Debit and credit	Methodological techniques for maintaining accounting records. Debit - financial inflow, credit - expense

Purpose of the document

There are many purposes for which an extract may be needed. The main ones:

Thanks to a bank statement, you can track the crediting of finances, expense transactions and bank commissions for certain services.

A statement is generated for each account, so you can apply for it on any day. For individuals, an extract may be needed when closing an agreement.

This confirms the fulfillment of obligations to credit institution. The statement confirms that the account is closed and there are no claims against the client. It may also be necessary for those who have arrears with the bank.

Some embassies require when applying for a visa to check a person’s solvency and ensure financial stability.

Current standards

• there is no need to store data confirming transactions in paper form;
• No uniform order provision of extracts by tax payers.

According to the rules for conducting accounting by banks, which were approved by the Central Bank (March 26, 2007), banking transactions of clients are carried out on a personal account.

The information is printed in several copies - for the financial institution and the client. In the second case, it is issued in paper form.

Procedure for receiving an account statement

At the client's request, the bank must issue a statement for any period of time.

It is possible to receive an extended statement, which, in addition to basic data, contains information about the name of the counterparty company and the basis for making the payment.

The Bank has established the following rules governing the procedure for providing a document:

• the statement does not need to be certified with a stamp or signature of the bank manager. If it is necessary for submission to the authorities tax office, then printing is required;
• if the statement is lost, the bank issues a duplicate (for a fee);
• available for any type of account.

Bank clients are interested in the question of where to get a statement. There are many options, the easiest one is to visit the bank. To do this, you will need a passport and an account opening agreement.

Another option is to submit notifications by mail or via the Internet. In this case, obtaining the document is free.

If the account is attached to the card, you can receive a statement through an ATM. The only negative is that data is provided only for the last week, the service is paid.

To do this, you need to insert the card and dial the PIN code, select the “get statement” item in the menu.

Taking advantage paid service Internet banking, the statement can be obtained anywhere. You need to go to your personal account, select the required item and enter the reporting period. Next, print out the information.

To obtain an extract from a personal account, people can contact specialized centers that provide government services.

If the locality is small, you can visit the local administration. A citizen must provide a passport, application and documents that confirm the right to an apartment or house.

When checking documentation, the specialist must:

• identify the person;
• check the applicant's credentials;
• check documents for compliance with legal requirements;
• establish the purpose of the appeal.

Once the application is accepted, it is registered and a number is issued. The extract is handed over under the signature of the applicant. In case of refusal to issue a document, the reason must be explained.

Sending a request to the bank

To receive a current account statement, you must submit a request. Precise shape no, but there are data that must be provided. First, you must provide the full name of the bank.

For individuals and individual entrepreneurs It is mandatory to indicate personal information – full name, residential address.

For legal entities– name of the organization and location. This data is indicated at the top right, on an A-4 sheet.

The main text must contain the reason for the request, deadlines for submission. You can also link to an article that guarantees the issuance of the document. Then sign and date it.

According to the calculated

The current account statement must contain the following items:

• account number for transferring funds or source of their income;
• date of the last statement and account balance at that time;
• serial number of the document on the basis of which the movement of funds occurs;
• account code;
• debit and credit balance.

By financial personal account

A financial and personal account can be opened for any apartment or house, regardless of the size of the living space and the type of property - private or municipal.

Are current account statements and payment orders the primary documents?

Answer

Current account statements and payment orders are primary documents ( Civil Code RF and regulations of the Bank of Russia June 19, 2012 No. 383-P.)

Rationale

How to organize accounting of transactions on a current account

Transactions on the current account are reflected in accounting based on bank statements and attached to them ().

Bank statement

A bank statement confirms the movement of funds in the current account. The bank and the organization establish the frequency of its issuance in the bank account agreement. As a rule, the bank issues statements for each business day.

If the statement is printed on a computer, it does not contain stamps and seals of the bank, as well as signatures of responsible bank employees. If the bank employees compiled the statement manually or on a typewriter, then such a document must contain the signature of the bank employee maintaining the account, as well as the bank’s stamp.

Within ten days from the date of receipt of the statement, the organization must notify the bank in writing about the amounts, erroneously or from the account. If this is not done, the bank considers the account balance confirmed.

This procedure is established in section II of part III of the Rules established.

If the statement is lost, the bank may issue a duplicate to the organization. To do this, submit an application to the bank to receive a duplicate of the bank statement (Section II of Part III of the Rules established). The form of such an application is not legally established. As a rule, the bank establishes it in its internal bank rules. If the application form for receiving a duplicate statement by the bank is not established, fill it out in.

Types of settlement documents

To carry out transactions on a current account, the following types of settlement documents are provided:
– ;
– ;

A bank statement can be used by legal entities that have settlement, current accounts, as well as individuals who have a correspondent, credit or current account with a financial institution. Using the statement, you can easily track all movements on the account.

What is a business bank account statement?

Bank statement is a document that reflects the status of the client account, as well as the movement of money through this account for a certain period. That is, it is a copy of the information on the client account. The statement is prepared by the bank and issued to the client; it can reflect information on any account of the company.

This document allows you to clearly see:

• crediting funds;
• expense transactions (payments made);
• commissions written off by the bank for services provided.

For all accounts on which movement occurred, the bank generates statements daily. The client has the right to contact the bank for statements at any time.

Must be available at the enterprise cash book(for any taxation). In it, the accountant notes information about all cash documents (receipts, expenses). Bank statements confirm the amount of expenses and revenue of the organization, and taxes are calculated according to their data.

What information is included in the statement?

The extract must be completed in accordance with all requirements. It must necessarily contain the following information:

• name of the sending bank, details (BIC, correspondent account);
• name of the bank account holder;
• customer account number for which the statement is made;
• date of registration of the last statement, the outgoing balance for it (it is the incoming balance for this statement);
• list of operations performed;
• outgoing account balance at the time of statement generation;
• amount of debit/credit turnover.

For each operation you must indicate:

• date of its holding;
• type of operation;
• income and expense (amounts are reflected in debit, credit);
• number and date of the accompanying document according to which money was written off or credited;
• BIC of the recipient bank;
• settlement account of the recipient of funds and the payer.

Reflection of the movement of funds occurs “mirror” with the way information is recorded at the enterprise. The “Credit” column indicates the receipt of funds (the last amount will reflect the balance as of a specific date), and the “Debit” column reflects expenditure transactions (all write-off amounts).

The extract submitted to the regulatory authorities must be certified by the bank's seal and the signature of the bank's responsible employee. If the document is used for other purposes, it does not need to be certified.

The extract is issued together with supporting documents (they are canceled with the “cancelled” stamp; if they are not there, postings cannot be made). This could be a memorial order, a payment order, etc. These documents are issued for each amount posted to the account.

Sberbank has the largest branch network in Russia, a wide network of correspondent banks abroad. Therefore, many legal entities open an account with this institution. An extract from Sberbank can be issued at the branch using Client-Bank.

Bank statement: sample

How an accountant checks and processes statements

Only the employee of the enterprise who is entrusted with these powers can receive a bank statement. The list of authorized persons is compiled by the manager together with the chief accountant.

Typically, this function is entrusted to an accountant. He receives bank statements and checks the presence of each accompanying document; verifies the amount indicated in the document and in the statement. For convenience, you can write a corresponding account next to each transaction (useful when making transactions).

Next, the verified extracts are entered into automated system accounting for the movement of funds of the enterprise (this must be done on the day they are received). The accountant posts separately for each transaction, applying the “double entry” rule. The wiring will involve a corr. account 51 (bank current account) and another account (depending on the type and purpose of the operation).

Why is a bank statement issued for individuals?

A bank statement, filled out in accordance with all the rules, can also be useful for individuals. faces. When closing a loan agreement, a statement indicating a zero debt balance confirms the full fulfillment of the client’s obligations to the bank. This document is considered confirmation that the account is closed and the bank has no claims against the borrower. If misunderstandings subsequently arise and some disputed debt arises, you will be able to provide an extract in your defense in court.

The statement will also be useful for those who have arrears with the bank. It will display all payments, as well as withheld fines and penalties. If this document, together with loan agreement taken to Rospotrebnadzor, the amount of the debt can be recalculated in the form of a letter of recommendation (fines and penalties will be counted as debt write-off). Those. This will not be a legally binding document, but the court will usually take it into account when considering credit cases.

Sometimes an extract is required to confirm transactions. For example, a person made a payment online, but the money did not reach the recipient. Then, to clarify at what stage the failure occurred, you will have to confirm that the amount was sent from the payer.

You may be asked for an account statement at the embassy to obtain a visa. It confirms a person’s solvency, his level of income, and financial stability. Standard form for of this document no, it is drawn up according to the bank model.

For debit card holders, the statement can be useful for monitoring the current balance of money. In the document you can see all commissions debited from the account, depositing cash, crediting interest on the balance, all expense transactions (transfer of funds, replenishment mobile phone etc.).

To receive a statement, you should visit a bank branch and write an application. The document will be given to you with the bank’s seal and signatures of the responsible persons. Many Finnish institutions give the client the opportunity to independently generate an extract in personal account Internet banking.

Having selected the account for which the client wants to view the movement of funds, click on the “Generate statement” or “Statement” button. The screen will display all transactions performed for the specified period (for example, a month, 3 months, etc.). This statement can be printed; its only drawback is the absence of a bank seal and signatures. Those. she doesn't have legal force. And for personal purposes it can be used.

An Alfa-Bank statement can be generated in the Alfa-Click service. In the “Internet Banking” block there is a link “My Accounts”. The “Funds Blocked” column displays information on transactions (total amount of expenditure transactions) for which supporting documents have not yet been received. This money has not been debited from the account, but is only blocked for now. The table below reflects all transactions on the account from the moment it was opened. To view the movement of funds for a certain period (for example, a month), use the “Account Statement” link (it is located on the left). After specifying the time interval, click "Show".

At the Bank of Moscow, a statement can be obtained at a branch, in the Web Banking Internet service, as well as at terminals and ATMs.

• write an official letter to the bank asking for an extract;
• register your application as entering the bank, your copy must be stamped and signed;
• write pre-trial claim to the bank if you have not received a response or have been refused;
• go to court with a claim if your issue is not resolved amicably.

Dear Tatyana Ivanovna!

In response to your question dated March 27, 2013. «»

We report the following: Yes, the bank statement in this case will be primary document because it was printed from a medium with a certified digital signature.

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

Bank statement

A bank statement confirms the movement of funds in the current account. * The bank and the organization establish the frequency of its issuance in the bank account agreement. As a rule, the bank issues statements for each business day.

If the statement is printed on a computer, it does not contain stamps and seals of the bank, as well as signatures of responsible bank employees. * If the bank employees compiled the statement manually or on a typewriter, then such a document must contain the signature of the bank employee maintaining the account, as well as the bank’s stamp.

Within ten days from the date of receipt of the statement, the organization must notify the bank in writing about the amounts erroneously credited or debited from the account. If this is not done, the bank considers the account balance confirmed.

Documents in electronic form

An organization can transfer documents compiled in electronic form to the bank via communication channels (for example, via the Internet) or otherwise (on magnetic, optical media). This conclusion allows us to draw the Regulations of the Bank of Russia dated June 19, 2012 No. 383-P, clause 1.5.10. *

Payment documents in electronic form must contain fields, the list and dimensions of which are given in the appendices and to the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P.

The procedure for receiving, processing, protecting and confirming electronic payment documents is established in the bank account agreement (clause 1.5.10 of Section I of Part III of the Rules approved by Bank of Russia Regulation No. 385-P dated July 16, 2012).

Store statements and settlement documents in special rooms or locked cabinets under the responsibility of persons authorized by the chief accountant (clause 6.2 of the Regulations approved by).

The check is a strict reporting form (letter of the Bank of Russia dated January 18, 2000 No. 18-T). Therefore, store check forms (check books) in safes, metal cabinets or special rooms to ensure their safety (clause 6.2 of the Regulations approved by letter of the USSR Ministry of Finance dated July 29, 1983 No. 105).

Keep bank statements, payment documents, stubs of used checks ( check books) need at least five years (

In the process of carrying out their functions, banking institutions perform a huge number of different operations. Only with proper organization of accounting and operational work can banks perform the functions assigned to them. Banking accounting is an integral part of the national economic accounting system. The timeliness and correctness of individual operations depends on its setting and correct management. In addition, this is reflected in the accounting status of the enterprises and organizations served, because The bank provides relevant clients with statements of personal accounts.

One of the principles of accounting, including banking, as part of a unified system of national economic accounting, is the mandatory presence of a document on the basis of which the corresponding operation is performed.

Document - a Latin word. It means proof, evidence.

Banking documentation is a set of documents containing the necessary data for registration and accounting of individual transactions, as well as confirming their legality.

So, therefore, the document used by the bank must:

• Be the basis for performing a certain operation, confirming its legality;
• It must contain all the necessary data and information about the nature of the content of the operation.

As already noted, banking institutions perform a large volume of various operations. This places special demands on the construction of banking documentation. The forms of these documents must be adapted to accounting automation, which is achieved through standardization and unification of document forms. Standardization means the construction of document forms for certain operations uniform samples. Unification means the maximum reduction in the number of such samples and the forms they combine.

The forms of documents that economic authorities submit to banking institutions are included in the unified system of monetary and settlement documents. The use of a unified system of monetary and settlement documents greatly facilitates the work of bank employees in processing documents and makes it possible to make wider use of computer technology.

For some transactions, for example, emission transactions, documents of specific forms are used (to formalize the issue or withdrawal of money from circulation, etc.). Used to prepare documents standard forms. They are produced by printing (for example, payment requests, payment orders, etc.).

Cash settlement documents can be drawn up on electronic computers. But the location of the data in them must correspond standard form the form of the document used to complete this transaction.

In order for documents to be used to perform certain operations, they must have data disclosing the content of these operations, i.e. they must have the appropriate details. The main details used in the bank are regulated by the Regulations on Payment Documents. This provision also provides for the rules and deadlines for processing documents, and the responsibility of the employees who signed them.

Standard documents contain the following basic details:

1. Name of the document (payment request, payment order, etc.);
2. Document form number;
3. Document number and date of its preparation;
4. Name and location of the hozogran, receiving funds and the bank servicing it;
5. Name and location of the client receiving the funds and the bank serving him;
6. Account numbers of clients participating in this transaction;
7. Contents of the operation;
8. Transaction amount;
9. Codes for processing information on computers;
10. Signatures officials the client who drew up the document and its seal;
11. Signatures of the relevant bank employees.

Document numbers can be printed (for example, on checks) and affixed by clients and bank employees. The documents have strictly unified standards in content, placement and completion of details. This is extremely important for control and machine recording of transactions.

On the right side front side The document provides the data required to be entered into the computer. Document forms are usually filled out by machine. Some documents must be completed by hand and must comply with certain requirements (for example, cash checks). The documents on the basis of which transactions will be carried out must have an account assignment, i.e. they indicate the account numbers for which the amounts are reflected. Account assignment is accounting entry on accounts.

In order to reduce the complexity of processing transactions and avoid duplication in paperwork, the bank uses the documents submitted by clients to the maximum extent possible. This leads to a reduction in costs associated with paperwork. For example, certain parts of advertisements for cash deposits remain with cashiers expense cash registers, are transferred to responsible executors and clients.

Clients are provided with document forms produced by printing, either by the bank (for example, announcements for cash deposits) or order forms from a printing house according to forms provided by the bank. For banking institutions Document forms are produced centrally. Documents can be drawn up by enterprises and organizations, i.e. clients. In this case, they are called client (payment requests, orders, etc.).

Some of the documents are prepared by banking institutions. Such documents, called banking documents, include advice notes, memorial orders, incoming and outgoing off-balance sheet orders, etc.

Based on the nature of the transactions recorded, monetary settlement documents are divided into three groups:

1. cash;
2. memorial;
3. off-balance sheet.

Cash documents include such documents that document cash movements, i.e. their acceptance or issue from the bank's cash desk. Accordingly, these documents are divided into receipts and expenses.

Cash receipt documents include:

1. announcements for cash deposits at bank cash desks;
2. cash receipts.

Expenditure cash documents include:

1. cash checks;
2. expense cash orders.

Announcements for cash deposits are used in cases where customers deposit cash at bank cash desks for settlement, current and other accounts. Depending on the form of payment and the cash depositor, various forms of advertisements are used. These forms differ in details and number of copies. Announcements for contributions to the budget of taxes and other payments must contain data budget classification etc.

When collecting money, forwarding statements are used. In addition to the details of the advertisements, they contain a banknote inventory of the money. When accepting cash, the bank issues a receipt to the depositor. It can be issued on a separate form or on a separate part of the form. Cash receipt orders are used less frequently. For example, when a bank performs an emission operation - releasing money into circulation. Banknotes and coins are transferred from reserve funds cash tickets and coins to the working cash register of the bank institution.

Cash check

The main expense cash document is a cash receipt.

Cash check- is a written order of an enterprise or organization, i.e. the owner of the bank account about the payment of the amount specified in the check to the check holder, in other words, to the bearer of the check. Checks are issued on special forms, which are strict reporting forms.

Cash expense orders are used when paying pensions, transfers, issuing money for wages bank employees, amounts for travel expenses etc.

Memorial documents are the most numerous group of documents. They are used mainly for non-cash transfers of funds from one bank account to another.

Memorial documents are prepared by both clients and the bank. The main client documents are: payment orders, settlement checks, registers of payment requests and checks, applications for issuing a letter of credit, for issuing check books and others.

Memorial documents drawn up by the bank include memorial orders (previously they also included advice notes for mutual interbank settlements). A payment request is a settlement document containing a request from the supplier (recipient) to transfer funds to him through the bank from the payer’s account for shipped inventory items or specified services. Payment requirements are used in the acceptance form in same-resident and non-resident settlements.

Payment request forms are also used in other cases. In particular, they compile registers of shipping documents presented by suppliers for payment using open letters of credit, collection orders for executive documents etc.

A payment order is an order from the payer to his bank to transfer the amount specified in it from his account to the account of the recipient of funds. Accounts of settlement participants can be located either in one or in different same-city or non-resident bank institutions. Payment orders are used when paying for inventory, services rendered in one-city and non-resident turnover and for non-commodity obligations. Instructions are especially widely used for non-commodity obligations (payments in state budget, transfer of funds to capital construction, to enterprise funds, etc.).

Payment check

Settlement check - unlike a cash check, it is used only to transfer funds from one account to another in non-cash. These checks will not be cashed.

Settlement check - a settlement document-instruction from the drawer of the check to his bank to transfer the amount specified in it from his account to the account of the bearer of the check or the check holder.

The relevant course topics will be discussed in detail various types memorial documents prepared by enterprises and organizations. Advice for interbranch settlements has traditionally been bank document. This is an order given by one bank institution to another to carry out the operation specified in it. For example, a bank serving a payer, having written off the payment amount from the payer’s account on the basis of a settlement document, instructs a non-resident bank serving the supplier to credit the amount to his account. Until 2002 the advice note was Central Bank(Settlement Center) on behalf of a commercial bank.

A memorial order is a document drawn up by a bank institution, which describes the accounting transaction being performed and indicates the correspondence of the accounts affected by it. For example, in case of partial payment payment request due to insufficient funds from the payer, the bank issues a memorial order.

Off-balance sheet documents that are banking include incoming, outgoing, and incoming and outgoing off-balance sheet orders. All documents reviewed are of great control value. Therefore, banking institutions must ensure their strict safety. Responsibility for the correct storage of documents rests with the head of the bank institution and the chief accountant.

But before documents are sent for storage, they need to be systematized and formed into special folders. This should be done in such a way that if, for example, claims from a business entity arise or upon receiving a request from another institution, bank, during an audit, etc. it was possible to quickly and easily find the relevant document. Banking institutions have established a special procedure for generating documents.

In the process of recording transactions performed during the day, bank employees select and systematize the documents used. Cash, off-balance sheet and memorial documents are selected separately. Cash and off-balance sheet with a division into receipts and expenses, and memorial - according to the numbers of debited balance sheet accounts. Memorial documents can be generated in ascending order of credited account numbers. For some transactions, one document may affect several accounts in debit or credit. Such documents with complex account assignments are placed after all memorial documents.

Following these documents are off-balance sheet orders for accounts not included in the storeroom books. For example, incoming and outgoing orders related to settlement transactions. Off-balance sheet documents are selected in ascending order of off-balance sheet account numbers. Moreover, the documents used to formalize incoming transactions are placed first, after them - outgoing off-balance sheet orders and then incoming and outgoing orders.

When generating documents, their storage periods are taken into account. Therefore, documents for which long storage periods have been established are placed in separate folders. This group includes:

1. Cash documents.
2. Memorial documents, off-balance sheet receipts and debit orders with all attachments to them for deposits of citizens and military personnel.
3. Memorial and cash documents for loans issued to individual borrowers for housing construction and for other purposes.
4. Memorial documents, off-balance sheet incoming and outgoing orders with all attachments to them for transactions with precious metals, foreign currency and for settlements in foreign currency.

For the convenience of the audit, documents on the operations of the banks themselves with fixed assets, their capital investments, income and expenses and other intrabank transactions.

Cash documents and off-balance sheet orders are arranged in the following sequence: cash receipts, expense documents, then off-balance sheet receipts and expense orders.

Certificates about the amounts of documents on the debit of each balance account, income and expense of each are placed in the general folders of memorial and cash documents. off-balance sheet account, formed in separate folders. These certificates are signed by the chief accountant of the bank institution or his deputy. Documents are usually generated daily after all accounting entries have been made, analytical and synthetic accounting materials have been compiled and reconciled.

Documents with long term With the permission of the head of the bank institution, storage may be formed at other times. There are some peculiarities in the order of formation of these documents.

Formation of documents is carried out by a special employee. Cash documents are generated by the cashier. The generated documents are bound. The bound documents are then counted on a computer. The counting amounts are verified with the totals of turnover in the accounting journal or summary of turnover (taking into account appropriate adjustments). The results of counting off-balance sheet documents are also verified with the accounting journal. Counting tapes are attached to the bound documents.

The number and amount of bound documents are indicated on the cover of the folders. Folders of bound documents are stored by banking institutions in accordance with the Rules for the introduction of accounting and reporting in banking institutions. Cash documents for the last twelve months and memorial documents for the current month are stored in the storeroom or in fireproof cabinets in the accounting department. Memorial documents for the past months before they are submitted to the archive are stored in the current accounting archive, equipped with iron cabinets, drawers, and racks.

Inquiries regarding documents stored in the storeroom, accounting department and current archive are made according to requirements signed by the chief accountant of the bank institution or his deputy.

The correct completion of settlement transactions, timely crediting of funds to the accounts of enterprises and organizations, strengthening their settlement and payment discipline, and ensuring safety public funds. Therefore, a clear organization of the work of the bank’s accounting and operational apparatus is of particular importance at present during the transition of enterprises and organizations to new business conditions based on the requirements of a market economy.