Report on corporate card: example. Accounting for corporate credit card

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2018-03-18 01:00:42

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In recent years, settlements on corporate cards have become commonplace for most businesses. These payment instruments are handy. report on the corporate map

Accounting for corporate cards is quite simple. Experienced accountants usually there is no problem in repelling operations. Difficulties may appear when compiling Report on corporate card the worker, to whom it was issued. Next, consider the features of reflection of operations.

General information

Corporate cards call the Bank card, the funds which belong to the organization. With their help it is payment of expenses undertaken by employees in the course of their professional activities.

May be Payment by corporate card travel, shopping, the cost of representation. This payment instrument is not used for personal purposes of the employee, be credited to her earnings, and social benefits.

Types

There are credit and debit (debit) card. Using the last payment is made at the expense of means on R/from the enterprise, or overdraft.

With credit cards, respectively, the calculations are carried out at the expense of borrowed funds provided by the banking structure.

Operations

The Deposit is made in cash. For this banking organization is sent the payment order.

' money is Spent only with the use of the card. It can be as ordinary non-cash transactions and the results Cash.

Corporate cards Do not apply the limits of settlements, established by the Central Bank for cash settlement. Meanwhile, banking institutions, guided by the recommendations of the Central Bank can set a limit on issuance. For example, corporate card of Sberbank the maximum amount of 100 thousand rubles per day. corporate cards for legal entities

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Benefits of payment instruments

We Can note the following advantages of using corporate cards:

  • Control the spending of the worker. First, all operations will be reflected in the account of the company. Secondly, it formed a Report on corporate card, which reflects all the expenses incurred over a specific period.
  • The ability to use the funds at any time. Access money in the account round the clock.
  • Lock the card in case of problems.
  • The Ability to use funds in foreign business trips. No need to purchase foreign currency when you travel outside of the Russian Federation. Thus from Russia it is possible to quickly refill the account of the employee abroad.
  • Significant time savings when booking tickets, rooms in hotels.

Notice IFTS and foundations

Information about open account should be sent to the FIU, BCC and tax service. Currently, the notification directs the banking organization servicing the p/S.

Notice is within 7 days (working).

Important details

Corporate cards for legal entities are available for specific employees, i.e., shall be registered.

Transactions in Accounting for corporate cards is generally in a separate account.

A Bank Account can open both in roubles and in foreign currency. In the first case, to open an additional foreign currency account is not necessary. According to the regulations of the Central Bank № 266-P, Payment by corporate card May be done in the currency different from currency of the account. When receiving, for example, us dollars, Bank will convert the required amount (automatically translated to U.S. dollars). expense report for corporate card

Purpose of expenditure

The regulations establish a list of operations that can be performed in foreign currency with the use of corporate cards:

  • The Receipt of cash foreign currency beyond the border of the Russian Federation for payment Executive, travel costs.
  • Payment of expenses (hospitality/travel) in trade/service organizations in foreign currency outside of Russia.

Other operations are illegal. Monitoring compliance with the list of carried out banking structure.

Local document organization

The enterprise should be developed by legislation, defines the basic rules for using corporate cards. In this document, you must install:

  • The List of transactions and costs that are allowed to be utilized by the employee.
  • Limits for the calculations.
  • Providing Report on corporate card.
  • Information about the inadmissibility of disclosure of PIN to third parties.
  • The Period in which the employee is required to provide an advance report on the corporate map. In the same paragraph it is advisable to list the documents that will be supported by the data.

Also:

  • The order of the head defines the circle of persons entitled to obtain a corporate card.
  • Is the agreement on material responsibility with the respective employees.
  • Employees are cardholders must be familiar with the order of use of the card under the signature.

Return and issuance of payment instruments are kept in a special account book.

Reflection

Accounting for the current account is performed at the company CQ. 55. To it opens a sub-account for 55.4.

If the account provided the minimum balance, it is advisable to create a sub-account of the second order: "Minimum balance" and "Payment limit."

If the organization has opened several accounts (for each card), 55.4 subaccount is created for each of them. If one R/s with a number of cards of different employees who make payments within the overall limit, the need to maintain analytical accounting in the context of holders is determined by the enterprise independently.

In cases when only checking account tied to a corporate card, it is advisable to create a sub-account to the MF. 51 or 52. corporate card linked to a current account

Accounting operations

The Rules reflect the transactions provided for convenience in the table:

DB

CD

Purpose

Confirmation

55.4

51

Transfer the amount of the payment limit and the minimum balance (RUB) with R/from the enterprise to the card account (ruble)

Payment order and a Bank statement.

55.4

52

The Enumeration in the payment limit and the minimum balance in foreign currency from foreign currency account to corporate.

Payment document, Bank statement.

55.4

67,66

Receipt of credit of funds to the cards on the date-time enrollment, if the banking structure of a contract

The Order of the Bank Bank statement.

55.4

66

The Flow of credit funds to the card account on the date of payment of loan funds banking organization in case of lack of own money of the enterprise, if the Bank signed an overdraft agreement

A Bank statement, a warrant.

91.2

51, 52

Payment of Bank commissions for issuance, issue, maintenance card

A Bank statement, accounting statement.

91.2

66

The Accrual of interest on the loan....

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DE: https://tostpost.com/de/finanzen/1458-bericht-ber-die-corporate-karte-beispiel-buchhaltung-f-r-corporate-kre.html

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PT: https://tostpost.com/pt/finan-as/1461-relat-rio-corporativo-de-p-um-exemplo-contabilidade-em-empresas-de-car.html

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Alin Trodden - author of the article, editor
"Hi, I'm Alin Trodden. I write texts, read books, and look for impressions. And I'm not bad at telling you about it. I am always happy to participate in interesting projects."

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