When a company passes state registration, it already begins its existence officially, so there is a need to open a current account necessary for conducting cashless transactions . Under current accounts, it is customary to understand bank accounts opened under a contract. An established phrase, a settlement account is used in banking terms to denote accounts that are intended for ordinary settlements in Russian rubles. Accounts can be classified depending on the currency in which they are opened, from the account holder, to the intended purpose of the financial assets in the account.
In accounting terminology, under the concept of account is a table designed to account for transactions on property, consisting of two sections, which are called debit and credit. Operations on a current account are usually reflected in accounting on the basis of bank statements on the account and monetary settlement documents attached to it. A bank agreement serves as the basis for opening a current account. According to it, the bank is obliged to receive the incoming funds and credit them, follow the instructions of the owner about transfers and payments from the account, and also carry out other operations. Such an agreement is often referred to in banking practice as a settlement and cash services agreement, since it covers the work with money on accounts by transferring and crediting them (that is, it performs settlement transactions) and working with cash, accepting and issuing them, that is, cash work . The contract in order to open a current account will be concluded on the terms agreed by the parties. Banks do not provide the same conditions to all customers, therefore, before choosing a bank, it is necessary to determine what conditions it provides.
In order to conclude an agreement with a bank, a company must submit documents for opening a current account, for example, a certificate of accounting statement in a tax organization, confirmation of registration of the insured with state insurance bodies. Before documents are submitted, the bank has no obligation to conclude an agreement. Different banks may have different conditions for the documents provided in order to open a current account, but there is a main list of securities:
- a statement written in the model provided by the bank;
- certificate of registration with government agencies;
- constituent documentation confirming the legal status of the company;
- two cards on which there are samples of signatures and seals, one of them must be certified by a notary;
- copy of certificate of registration with the social insurance office;
- a copy of the certificate indicating the registration with the tax authorities;
- a copy of the certificate from the statistical authorities on the assignment of OKPO codes, as well as classification features;
- documents intended to confirm the election and appointment of persons authorized to manage the account (indicated on the bank card). This refers to the protocols of election, orders of appointment, of assuming office and others.
After the bank opens a bank account for your company, within ten days you will have to submit the appropriate documentation to the tax authorities. This must be done without fail, otherwise the company will pay a fine.
In general, this is all the necessary information on how to open a current account, in a nutshell. In more detail, this issue should be considered immediately before proceeding with the search for a suitable bank, so that an account is opened on the conditions most favorable to you.