Score 60.21

In what currency can residents make payments?

Let's turn to Art. 140 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation). According to the general rule established therein, all payments and settlements in Russia can be made in 2 ways:

cash, in which the only acceptable means of payment are coins and banknotes of the Bank of Russia (Article 29 of the Law “On the Central Bank of the Russian Federation” dated July 10, 2002 No. 86-FZ, hereinafter referred to as Law No. 86-FZ);
non-cash.

In both cases, the legislator designated the ruble as the main legal tender. All monetary obligations are expressed in rubles (Part 1, Article 317 of the Civil Code of the Russian Federation).

It is permissible to set the payment amount in foreign currency (FC), if in fact the settlement will be in rubles. Conversion into rubles by default occurs based on the official exchange rate valid on the day of payment (a different procedure can be agreed upon in the contract).

In addition, within a very narrow framework established by law, it is permissible to carry out settlements for obligations on the territory of the Russian Federation using IW, as well as payment documents in IW.

Training course: Preparation for 1C: 1C platform specialist: Enterprise 8.3

Accounting is kept in national currency, but business transactions at an enterprise can be carried out not only in national currency, but also in foreign currencies.
This creates the need for currency accounting. Currency accounting involves reflecting the amount of a business transaction in the currency of the transaction and in ruble equivalent, and also allows you to analyze balances and turnover on accounting accounts not only in rubles, but also in foreign currency. Let us analyze the practical implementation of currency accounting using the example of solving the following problem:

“It is necessary to organize the maintenance of mutual settlements (account “Buyers”) in the context of counterparties and contracts in the currency of mutual settlements. Any number of contracts can be concluded with each counterparty (each can have its own currency for mutual settlements). All mutual settlements under the agreement are carried out only in the currency specified in this agreement and the ruble equivalent. The currency specified in the contract cannot be changed.

Buyers' debt arises when posting the "Invoice" document. In this document, the user indicates the buyer (“Counterparty”) and the contract. All amounts in the document are indicated in the currency of the selected agreement.

The user should be prohibited from selecting a contract that does not correspond to the counterparty.

The document “Invoice” generates the following posting:

DT “Buyers” – CT “Profit and Loss” for the amount of sale in the currency of mutual settlements and in rubles at the exchange rate on the date of the document.

It is necessary to implement the “Debt Adjustment” document, which would adjust the buyer’s ruble debt in accordance with the changed exchange rate for mutual settlements. Those. Let’s assume that at the “Valutnaya” currency exchange rate of 10 rubles, the buyer received goods worth 10 “Valutnaya” units (it turns out that at the exchange rate this is 100 rubles). The rate increased to 12 rubles per unit of currency. In accordance with this, the ruble amount of the buyer's debt should increase by 20 rubles.

The “Debt Adjustment” document makes the following entries:

In the event of an increase in the buyer's ruble debt:

DT “Buyers” CT “Profits and losses” for the amount of the difference

In the event of a reduction in the buyer's ruble debt:

Dr. "Profits and losses" Ch. "Buyers" for the amount of the difference

The “Debt Adjustment” document is entered as a regulatory document (one copy corrects all existing debts).

It is necessary to create a report on mutual settlements with customers for the selected currency for the period with detail down to the document by which this status was changed. Currency: Euro:

Counterparty	Agreement	Balance at the beginning of period	Document	Sum	Balance at the end of the period
We'll Buy Everything	Basic	1 000	Invoice No. 1	7 500	8 500
Basic	8 500	Debt adjustment No. 1	500	9 000

Problems with currency were discussed in the general section in chapter “24. Problems with currencies - how to choose the right solution method for the exam depending on the conditions and how to solve problems with a fixed list of currencies .

According to the conditions of this problem, mutual settlements with customers can be carried out in different currencies. With one buyer we conduct mutual settlements in dollars, with another buyer – in euros. It may be with the same buyer in dollars, rubles, euros, and so on. We conclude that the list of currencies is not known in advance and can expand during the course of the enterprise’s activities. Accordingly, the task belongs to the type of task with a variable list of currencies. The approach to solving such problems and a practical example were discussed in chapter “25. How to solve problems with a variable list of currencies" .

Let's analyze the conditions of this task and prepare metadata objects, guided by the diagram in Figure No. 1 from chapter “25. How to solve problems with a variable list of currencies" . Let us present this diagram again (the “path” for the current task is highlighted in red):

Figure 1 – Scheme for preparing metadata objects in tasks with a variable list of currencies

In the exam ticket for a similar task, a condition may be added that payment of the debt is carried out using the document “Receipt of money” (in this case, there cannot be an overpayment or an advance).

The creation of this document is fully consistent with the creation of the “PKO” document in the previous chapter 9. Execution of settlements with customers in the context of contracts and shipping documents . The processing algorithm for the transaction will also be very similar. It is only necessary to take into account that the counterparty’s debt is formed in the context of contracts with different currencies of mutual settlements. How to repay a debt in foreign currency by paying in rubles was discussed in the chapter of the general section 26. How to repay a debt in different currencies by paying in rubles . Only in this problem there is a simpler option, because According to the terms, there can be no overpayment or advance payment.

General procedure for non-cash currency payments

The specified procedure is defined in Art. 14 of the Law “On Currency Regulation...” dated December 10, 2003 No. 173-FZ (hereinafter referred to as Law No. 173-FZ). Residents have the right to make payments on their bank accounts in any foreign currency. It does not matter in what currency the bank account was opened - if the need arises, a conversion operation will be carried out at the rate of the corresponding bank.

For individuals, the procedure for making non-cash payments in the Internet is similar to the procedure for legal entities.

A number of by-laws establish features:

purchases of foreign currency by legal entities and entrepreneurs (instruction of the Bank of Russia dated June 4, 2012 No. 138-I);
payment in currency of the authorized capital of a credit organization (clause 4.3 of the Bank of Russia instructions dated 04/02/2010 No. 135-I).

The procedure for non-cash payments in foreign currency between residents

Residents can open foreign currency accounts in authorized banks of the Russian Federation without any restrictions. However, currency transactions between residents of paragraph 1 of Art. 9 of Law No. 173-FZ prohibits. But there are still a number of concessions regarding non-cash payments between them. These are the operations:

on transfers of investment money and currency of the Russian Federation between residents’ accounts in banks located on the territory of the Russian Federation and abroad (subparagraphs “g” and “h”, paragraph 9, part 1, article 1 of Law No. 173-FZ);
mandatory payments to budgets and settlements and transfers related to their execution;
settlements and transfers of foreign currency for the purposes of carrying out the activities of diplomatic missions, consulates and other official representative offices of the Russian Federation, as well as those related to the maintenance of their employees;
non-cash transfers between resident individuals from bank accounts outside the Russian Federation to Russian authorized banks;
non-cash transfers between resident individuals who are also spouses or close relatives from bank accounts in the territory of the Russian Federation to banks outside its borders;
settlements related to obtaining a commercial or bank loan from an authorized bank.

The procedure for cash payments in national and foreign currencies in the Russian Federation

Special rules apply to individuals: they have the right to carry out the activities listed in paragraph 3 of Art. 14 of Law No. 173-FZ currency transactions in cash (for example, donating currency to a spouse or transferring it under a will, purchasing coins for a collection by numismatists, etc.).

The rules by which cash payments are made on the territory of the Russian Federation, both in the national and in the IW, are established by the instruction of the Bank of Russia “On making cash payments” dated October 7, 2013 No. 3073-U (hereinafter referred to as instruction No. 3073-U). They apply to individuals and a number of exceptional cases when a legal entity or entrepreneur has the right to spend cash in foreign currency (clause 2 of instruction No. 3073-U).

Clause 5 of Directive No. 3073-U allows for cash payments in national and foreign currencies between settlement participants and individuals in any amounts. But in the next paragraph, paragraph 6, limits are still established. They extend their effect to cash payments in the above-mentioned currencies made by legal entities and individual entrepreneurs, and are expressed in limiting the size of the amount - no more than 100,000 rubles. (for foreign currency - the equivalent amount at the Central Bank exchange rate on the date of cash payments). This is the so-called cash payment limit.

It works:

for such calculations that are made within the framework of 1 agreement;
fulfillment of civil obligations stipulated by the agreement that was concluded between the participants in cash payments and arising from it;
issuance of cash by a credit institution, when such issuance is made upon request for the return of the balance of funds transferred to a special account with the Bank of Russia.

There are no exceptions in this case either. About them - in the last paragraph of paragraph 6 of instruction No. 3073-U.

Account 60.21 “Settlements with suppliers and contractors (in foreign currency)”

“Entering initial balances: settlements with suppliers and contractors in foreign currency”

ENTRY: Debit 000 “Subsidiary account” Credit 60.21 “Settlements with suppliers and contractors (in foreign currency)”

Which document 1 will be made in 1c:Accounting 2.0/1c:Accounting 3.0
: -
Entering initial balances
in the “Enterprise” menu, type of business transaction: “
Settlements with suppliers and contractors (account 60)”