If we reveal the meaning of this word using a translation from Latin, then a deposit is the storage of a specific thing. In the modern concept, such an object must necessarily be a value: cash or securities. One of the most common types of deposit is a deposit, hence the name “deposit”.

Deposits can be placed in the form of investments in banking institutions and commercial organizations. Depositors (investors) are both ordinary citizens and enterprises.

The main characteristics of any deposit are:

• It must return to its owner and this right must be guaranteed by contract.
• During the placement of a deposit, its owner must necessarily receive benefits in the form of interest accrual on the use of valuables.

The legislation of the Russian Federation considers all deposits under the guise of deposits, therefore the adopted laws and regulations use this name and decide:

Deposit (or deposit)– securities, funds, in foreign or national currency, placed for the purpose of maintaining or making a profit. At the first request of the depositor, the deposit must be returned in accordance with the concluded agreement.

Only Russian banks that have a license for this type of activity and participate in the all-Russian deposit insurance program have the right to accept deposits for storage.

Therefore, only banking institutions can guarantee the return of investments and timely implementation of agreements. Partnerships with non-banking institutions are considered quite risky; in this case, no one can fully guarantee the return of funds to the investor.

A sum of money or deposit transferred to a bank account is considered a financial investment. When placed, these investments are reflected by postings in their original amount, which is equal to the amount of funds credited to the deposit account.

All funds that were placed for safekeeping in the form of a deposit can be displayed on the debit side of the following accounts:

1. No. 55, special bank accounts;
2. No., deposit accounts;
3. No. 58, deposit investments.

Accounting for interest on deposits in transactions

Interest on the deposit, which is accrued every month, is included in the section of other income of the organization. They must also be displayed in accounting on a monthly basis until the term of the banking agreement expires. According to the accounting regulations, “organizational income”:

• The accrual of interest on the deposit is reflected in the debit of account No. 76 “settlements with various creditors and debtors”.
• When creating a posting, account credit No. 91 “other expenses, income” or No. “other income” is used.

For tax purposes, the amount placed in a deposit bank account will not be considered an expense of the enterprise, just as it will not be considered income when the money is returned to the depositor.

Displaying the return of the deposit to the depositor

If the deposit period has come to an end, the bank is guaranteed to return the deposit amount back to the owner of the funds. In this case, an entry is made opposite to the receipt of money when opening a deposit, that is:

• debit () credit .

Deposit agreements may differ in terms and conditions. There are also deposits on which interest is paid after the expiration of the contract, upon return of the principal amount of funds. In this case, the accounting entries will differ from those when payments are made every month.

Account No. is kept individually for each deposit. Since the deposit is recognized as an investment, accounting can also be kept in account No. 58 (“financial investments”).

Postings when placing a deposit, calculating interest and returning the deposit

Account Dt	Kt account	Wiring Description	Transaction amount	A document base
	()		Deposit size	Bank statement
76		Accrual of bank interest for the use of deposit funds	Amount of accrued interest	Bank statement
()	76	Actual receipt of interest on deposit	Amount of accrued interest	Bank statement
()		Refund from deposit account	Deposit size	Bank statement
Postings for accrual of interest on deposit
	76	Transfer of funds from the main or foreign currency account for storage	Deposit size	Bank statement

From a legal point of view, we will talk about a bank deposit, the rules of which are established by the 44th chapter of the same name of the Civil Code of the Russian Federation.

There is a well-known contradiction regarding the accounting of deposits in the accounting regulatory framework. According to the Instructions for the Application of the Chart of Accounts (hereinafter referred to as the Chart of Accounts), the presence and movement of deposits is taken into account in subaccount 55.3 “Deposit accounts” of account 55 “Special accounts in banks”; on the other hand, according to paragraph 3 of PBU 19/02 “Accounting for financial investments”, deposits in credit institutions are classified as financial investments:

However, the IPPS does not directly provide for taking into account bank deposits in a special account 58 “Financial Investments”, therefore, without going further into theoretical reasoning, we will use account 55.03 “Deposit Accounts” to record deposits. At the same time, it is possible to use account 58 instead - this will not significantly affect the procedure for processing bank deposit transactions in 1C Accounting. In general, the specific method of accounting for deposits in an organization is established by the accounting policy.

Making a deposit in 1C 8.3 Accounting

Let's assume the following business situation:

01/25/2016 Our organization entered into a bank deposit agreement and deposited 1,000,000 rubles into the deposit account. for a period of 6 months at 12% per annum. The agreement provides for monthly accrual and payment of interest.

Thus, in our example the postings will be involved:

• Debit 55.03 - Credit 51: transfer of funds from the organization to deposit;
• Debit 51 - Credit 55.03: the reverse entry to the previous one, that is, the bank’s return of invested funds.

Note: if the deposit is opened in foreign currency, then account 52 “Currency accounts” corresponds with the account for accounting for financial investments.

• Debit 76 - Credit 91.1: accrual of incoming interest on the deposit;
• Debit 51 - Credit 76: payment of interest on the deposit.

The example uses a demo base based on the Enterprise Accounting configuration, edition 3.0 (3.0.43.241).

Transfer of funds to a deposit in 1C 8.3

To formalize the transaction of transferring funds from the organization’s current account to a bank deposit in 1C Accounting 3.0, the document “ “ is used. To create it, let's turn to the Bank Statements journal in the Bank and Cash Department - command group Bank - Bank Statements command:

At the top of the form of this journal there are buttons for manual (Receipt and Write-off) and automated (Upload - starts processing the exchange of documents with the bank) input of bank documents:

Let's manually create the document Write-off from the current account. Accordingly, by clicking the Write-off button, a new document form will open, all the necessary details of which must be filled out:

• First, you need to select the appropriate Operation Type - in our case it will be Other write-off.
• Next, in addition to the basic standard details, the debit account is indicated - 55.03, and the corresponding analytics are also filled in in the form of a bank account and.
• At the same time, the need to indicate the type of SDDS for each specific monetary transaction is established by the organization in accordance with the accounting regulatory framework.

At the output we have the expected posting, reflecting the transfer of funds to the deposit (the Show movements button):

Accrual and receipt of interest on deposits in 1C 8.3

In accounting, in accordance with paragraph 7 of PBU 9/99, interest on a deposit is recognized as other income. In tax accounting, interest on deposits is classified as non-operating income (clause 6 of Article 250 of the Tax Code of the Russian Federation) and is recognized as received and included in the corresponding income at the end of each month, regardless of the date of their payment (clause 6 of Article 271 of the Tax Code of the Russian Federation). Therefore, in this general case, there will be no discrepancies in the reflection of deposit interest between these two types of accounting.

Provided that the amount of the bank deposit was received by the bank on January 25, 2016. and returned by the bank on June 24, 2016, the distribution of accrued interest by month will be calculated as follows:

The registration of the operation of calculating interest on a bank deposit in the 1C Enterprise Accounting 8.3 program is carried out using a special document Operation. Its creation occurs from the corresponding list: section Operations - group of commands Accounting - command Operations entered manually:

In the header of the document (the upper non-tabular part) the general details for transactions (if there are several) are filled in.

To add a transaction to the tabular part of the document:

• Click the Add button;
• We fill out the necessary debit and credit accounts, as well as their analytics;
• We indicate the amount. When filling out this field in 1C 8.3, the document header details “Transaction Amount” will be automatically filled in. When the field value is changed or a new line is added, the “Transaction Amount” attribute will be automatically recalculated.

The document Operation in 1C 8.3 generates accounting entries directly:

Next, it is necessary to take into account in 1C Accounting 3.0 (8.3) the actual payment of interest on the deposit by the bank. The document Receipt to current account is suitable for this purpose. Let's create it by clicking on the button Receipt of the journal of bank statements (see above for how to get there), and fill in the details of the new document form that opens:

• First, you need to select the appropriate type of operation - in our case, Other receipt is suitable.
• Further, in addition to the basic standard details, the loan account is indicated - 76.03.
• The corresponding analytics are also filled in in the form of a counterparty, agreement and cash flow item. At the same time, the need to indicate the type of SDDS for each specific monetary transaction is established by the organization in accordance with the accounting regulatory framework:

At the output we have the expected posting, reflecting the receipt of interest on the deposit to the current account:

The above operations of accrual and receipt of interest on the deposit must be carried out in the 1C 8.3 Accounting 3.0 program on a monthly basis according to the contract schedule:

Return of deposit in 1C 8.3

So, at the end of the term of the bank deposit agreement, the bank transferred funds from the deposit account to the organization’s current account, that is, returned the money deposited.

This operation is formalized in 1C Accounting 3.0 on the basis of a bank statement confirming this fact using the document Receipt to current account already mentioned above:

• We indicate the type of operation Other receipt;
• Loan account – 55.03;
• Next, fill in the necessary analytics for the accounting accounts:

Result of the document:

We will generate reports for verification in the 1C 8.3 program: Turnover balance sheet for accounts 55.03 and 76 for the period of deposit settlements and with monthly frequency:

Finally…

As you can see, the Enterprise Accounting 3.0 configuration on the 1C Enterprise 8.3 platform helps the accountant simply and accurately keep records of transactions under the deposit agreement. Of course, with the help of this program you can easily and effectively solve the entire range of accounting problems, including such more rare and “tricky” situations as, for example, accounting in foreign currency,

A deposit or bank deposit is an amount of money temporarily placed with a bank or other lending institution for the purpose of receiving income in the form of interest. The deposit is a debt of the bank or other credit institution to the depositor, that is, it is subject to return.

The document to be reflected in the accounting of the deposit is the “Bank Deposit Agreement”. Particular attention should be paid (to correctly reflect transactions in accounting) to the type of deposit in the agreement, the period for placing funds, the percentage of accrual and calculation of interest, as well as the conditions for early termination of the agreement for placing a deposit.

There are two ways to reflect the placement of a deposit in 1C: Accounting: by downloading an extract and by manually entering the document.

Let's look at an example of how to reflect in the 1C: Accounting 8.3 program the placement of funds on deposit and the accrual of interest on the deposit with early termination of the contract.

Example

The organization LLC "Trading House "Complex" on 04/05/2017 placed funds on deposit with a credit institution: 5,000,000.00 rubles, at 8% per annum, for a period of 1 year. Interest is paid at the end of the contract term. In case of early termination of the contract, interest is recalculated at a rate of 2.5% per annum.

In accounting, a deposit is recognized as a financial investment. Financial investments are accepted for accounting at their original cost, which is equal to the amount of funds credited to the deposit.

To record the deposit amount, Subaccount 55.03 (Deposit accounts) was selected.

We reflect the transfer of funds to the deposit in the 1C: Accounting 8.3 program.

We create a document “Write-off from the current account” by going to: “Bank and cash desk/Bank statements/Write-offs.”

1. Recipient – ​​indicate “the credit institution to which we are transferring funds for deposit;
2. Amount: in our example it is 5,000,000.00 rubles;
3. An agreement that has the form “Other” and the corresponding settlement currency;
4. DDS article – select the “Deposit placement” article;
5. Settlement account - indicate subaccount 55.03 (Deposit accounts);
6. In the payment purpose field, we indicate why we are transferring funds, under what agreement;
7. Check the “Confirmed by bank statement” checkbox;
8. Click “Swipe and close”.

We need to reflect in the program the operation of calculating interest for the month of April. Let's go Operations/Operations entered manually/Create/Select document type – “Operation”

1. “From” – indicate the transaction accounting date 05/01/2017;
2. “Transaction amount” – indicate the amount of interest accrued for April 2017. Calculated using the formula RUB 28,493.15 = ((5,000,000* 8%)/365)*26 (where 8% rate under the contract, 365 number of days in a year , 26 number of days in April).

We need to indicate the transactions “Transactions for the calculation of bank interest” in the tabular part of the document.

Click “Add” in the table section.

1. “Subconto 2Dt” - from the “Counterparties” directory, select our “PJSC Sberbank”;
2. “Subconto 3Dt” – select the deposit agreement “55”;
3. “Credit” – select account 91.01 “Other income”;
4. “Subconto Kt2” – DDS article “Interest receivable (paid);
5. Record and close.

Next, we also accrue interest in the program, in a separate document for May, which will amount to: 33,972.60 rubles = ((5,000,000* 8%)/365)*31 (where the 8% rate under the contract, 365 number of days in a year, 31 number of days in May).

And for June: 32,876.71 rubles =((5,000,000* 8%)/365)*31 (where 8% is the rate under the contract, 365 is the number of days in the year, 30 is the number of days for June).

On 07/03/2017, the organization LLC “Trading House “Complex”” terminates the agreement for placing a deposit with the credit institution ahead of schedule. To reflect this operation in the 1C: Accounting 8.3 program, create a document “Receipt to the current account” in manual mode, go to

1. “Contract” – select with the “Other” view and the corresponding payment currency;
2. DDS item – indicate “Return of deposit”;
3. Settlement account – select subaccount 55.03 (Deposit accounts);
4. Make a deposit in 1C (its return) and close.

Since the organization terminated the deposit agreement ahead of schedule, we need to recalculate the amount of interest at a reduced rate and reflect it in the program.

For this we go Operations/Operations entered manually/Create – select the document type “Operation”.

1. “From” – indicate the transaction accounting date 07/03/2017;
2. “Content” – we specify the content of our operation;
3. “Transaction amount” – indicate the amount of interest accrued for April, May, June, July 2017). The amount is calculated using the formula: RUB 30,479.45 = ((5,000,000* 2.5%)/365)*(26+31+30+2) where (2.5% reduced interest rate under the agreement, 365 number of days in a year, 26 number of days for April, 31 number of days for May, 30 number of days for June, 2 number of days for July).

Click the "Add in the table section" button.

Fill out the tabular part of the document:

1. “Debit” - select subaccount 76.09 “Other settlements with various debtors and creditors”;
2. “Subconto 2Dt” from the “Counterparties” directory, select our “PJSC Sberbank”;
3. “Subconto 3Dt” – select the deposit agreement “55”;
4. “Subconto 4Dt” – indicate the document for settlements with counterparties. In our example, this is “Write-off from current account 0000-000001 dated 04/05/2017”;
5. “Credit”, select account 91.01 “Other income”;
6. “Subconto Kt2” – DDS article “Interest receivable (paid)”;
7. Record and close.

Now we need to make adjustments in the 1C: Accounting 8.3 program for accrued interest for April, May, June 2017 due to excessive accrual of interest on deposit placement.

For this we go Operations/Operations entered manually/Create – select the document type “Document reversal”.

The adjustment must be made in separate documents for each transaction for accrued interest on the deposit for April, May and June 2017.

To reflect the receipt of interest on a deposit in the 1C: Accounting 8.3 program, manually create the document “Receipt to the current account”; for this we go Bank and cash desk/Bank statements/Receipts.

1. “Account” – select account 51 “Current accounts”;
2. “Which.” Number" and "In. Date” – indicate the number and date of the bank order;
3. “Payer” – select our “PJSC Sberbank”;
4. “Amount” – indicate the amount of our deposit: RUB 5,000,000.00;
5. “Contract” - select with the “Other” view and the corresponding payment currency;
6. DDS item - select “Interest on loans and borrowings”;
7. Settlement account - indicate subaccount 76.09 (“Other settlements with various debtors and creditors”);
8. In the payment purpose field: we indicate why the funds are being transferred to us, under what agreement;
9. The “Settlement accounts” field is filled in automatically when you select the type of transaction in the document “Receipt to the current account”;
10. Once completed, reflect the deposit in 1C and close.

To check the amount of accrued interest in the 1C: Accounting 8.3 program, you need to generate an “Account Card” report, indicating account 76.09 in the selection.

You can view the balance of the deposit amount in the “1C: Accounting 8.3” program by generating the “Account Card” report and specifying account 55.03 in the selection.

We looked at the example of placing funds on deposit in “1C: Accounting” by downloading an extract and manually entering the document, as well as calculating interest on the deposit with early termination of the contract. Any of the methods is quite simple, but requires certain knowledge.

The single tax for simplification is levied on:
– income from the sale of goods (work, services) and property rights, determined under Article 249 of the Tax Code of the Russian Federation;
– non-operating income determined according to Article 250 of the Tax Code of the Russian Federation.
This procedure is provided for in paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation.
Non-operating income includes the organization's income received in the form of interest received under loan agreements, credit agreements, bank accounts, bank deposits, as well as on securities and other debt obligations.
A deposit account is a special bank account. In accounting, the movement of money in deposits is reflected in account 55-3 “Deposit accounts in banks.”
Reflect the transfer of funds to the deposit by posting:
Debit 55-3 Credit 51 (52) – funds were transferred to a special deposit account.
When the bank returns the deposit amount, make a reverse entry.
When calculating and paying interest on a deposit, make the following entries in your accounting:
Debit 76 Credit 91-1 – interest accrued on the deposit;
Debit 51 Credit 76 – interest on the deposit was credited to the current account.
The bank deposit agreement may provide for the payment of the entire amount of interest on the deposit upon expiration of the period of storage of funds on deposit. In this case, interest accumulates in the deposit account during the entire period of storage of the money, and then the bank transfers it to the settlement (currency) account of the organization. Reflect such transactions in accounting with the following entries:
Debit 55-3 Credit 76 – interest on the deposit was credited to the deposit account;
Debit 51 (52) Credit 55-3 – interest on the deposit was credited to the current (currency) account.
Analytical accounting for account 55-3 “Deposit accounts” is maintained for each deposit separately.
Since deposits are recognized as financial investments (clause 3 of PBU 19/02), they can be accounted for in account 58 “Financial investments”. The organization establishes the method of accounting for the movement of money on deposit in its accounting policy.

A deposit is the placement of funds in a bank on the terms of repayment, urgency and payment (clause 1 of Article 834 of the Civil Code of the Russian Federation). A deposit is a bank deposit. We will tell you in our consultation how an organization can take into account the placement of a deposit and the accrual of interest on it.

How to take into account the opening and closing of a deposit

A deposit is a type of financial investment (clause 3 of PBU 19/02).

To account for financial investments, the Chart of Accounts provides for account 58 “Financial investments” ().

At the same time, the Instructions for the use of the Chart of Accounts for accounting for bank deposits provide subaccount 55-3 “Deposit accounts”.

Taking into account the variability of the approach to accounting for funds on deposits, the organization must independently choose the most suitable option for it and consolidate a provision on this in its.

We present the accounting for the placement of bank deposits and the return of funds from the deposit in the table:

Regardless of the accounting procedure for deposits (as part of cash in account 55 or as financial assets in account 58), they will be reflected in the financial statements as part of financial investments.

Accrual of interest on deposit

Interest is accrued on funds placed on deposit by the organization. The procedure and conditions for their accrual are determined by the bank deposit agreement.

Interest on the deposit for the depositor is other income and is reflected in account 91 “Other income and expenses”, sub-account “Other income” (clause 7 of PBU 9/99, Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit of account 76 “Settlements with various debtors and creditors” - Credit of account 91, subaccount “Other income”

Accordingly, the receipt of interest on the deposit will be reflected as follows:

Debit accounts 51, 52, etc. - Credit account 76

If accrued interest is capitalized (i.e. added to the deposit amount), then interest income should be reflected as follows:

Debit of account 58 (55-3) - Credit of account 91, subaccount “Other income”