Today, few imagine their life without plastic cards and deposits. All cash transactions go through banking organizations for convenience and improving the quality of life. The main thing is to use accounts skillfully, and then a plastic card will become a powerful tool in your hands. There are many varieties of them, each of which, in fact, will be discussed in this article.
Instrument of modern man
First you need to figure out what is the meaning of the phrase bank account. First of all, it is a system that accumulates non-cash funds of enterprises and citizens, as well as finances in economic activities. In order to carry out monetary operations, as a rule, clients open different types of bank accounts with legal status. They are a source of financing and a type of activity for each client. Open depending on the goals of the citizen.
Classification
The following types of bank accounts exist:
1. Settlement accounts - are necessary for conducting business. With their help, funds are credited, settlements with contractors and suppliers, various transfers, operations with credit funds, as well as payments and salaries to employees. Opening bank accounts can be performed by both an enterprise and an individual to carry out monetary transactions that are directly related to their economic activities.
2. Transit. As a rule, they are used to accrue export revenue, which can be sold if the conditions of the contract are met. This account can be called temporary. It is opened as an addition to the currency.
3. Current. It is necessary for ordinary citizens or commercial organizations. As a rule, it receives money that can be withdrawn using an ATM or bank cashier.
4. Deposit. It is concluded by agreement and is intended for the storage of funds.
5. Mortgage - used for loans issued to customers taking into account the return.
6. Currency account in the bank. It is necessary for financial transactions when working with funds presented in foreign currency. With it you can easily pay for goods and transfer funds for certain services.
7. Card. It is used to transfer funds using a bank card.
The types of accounts opened with the bank can be registered and numbered. This also needs to be considered. The first open, as a rule, in a standard package. Work with them is impossible without the presentation of identity documents. Number plates are used to maximize the protection of documentation and funds of each client. To open such an account, you must use a certain cipher, a digital code that hides all the information of the applicant. This code is known only to selected bank employees and the bank client himself. The scheme of registered and numbered accounts is widespread in Swiss banks and is the most reliable.
Special bank accounts for a short period
If you need to open an account for an indefinite period, use a term deposit. As a rule, it opens for a period of one month to two years. It can be longer. You can demand a payment at any time, but you risk losing your accumulated profit. There is also a bank account on demand, where you can put a certain amount of money on any day and withdraw it as soon as necessary. Opening it, you should know that the interest is calculated at the lowest. Today you can open accounts in US dollars, Euros, as well as Russian rubles. With the help of
multicurrency deposits, you can convert currencies from one to another. It is very convenient for those who travel often or go on business trips abroad.
Foreign currency
The wording of foreign currency should be understood as banknotes that are recognized as legal tender in the relevant foreign countries. If banknotes were withdrawn from circulation or limited in circulation, they cannot be called foreign currency. For the purposes of the transfer and settlement of such funds, a currency account was created. In addition to it, there is a deposit, or deposit, designed to store free finance. Deposits are made to the client of the bank on the basis of a formal agreement. It states that the party that accepted the amount of money received from the investor or investor is obliged to make a refund with interest at the rate stipulated by the contract.
Interest accrual
In addition, they distinguish between bank accounts for calculating interest. There are several types of them. The first is monthly. Profit is added to the main contribution once a month. In the second case, interest is accrued to the depositor at the end of the term, adding to the full amount of the deposit. The third option that you can choose when making a deposit is quarterly. You will receive interest on the deposit every week, three months, or generally six months. It already depends on the bank you have chosen or the specific deposit. It is always necessary to remember that when opening any bank account, you are required to pay a minimum fee. For each financial institution, it is different and varies from one hundred rubles to several hundred thousand. But in most cases, the amount does not exceed 10 thousand Russian rubles.
Why do I need a checking account?
According to the current legislation, opening bank accounts at banks is not necessary, but it provides an excellent opportunity to make non-cash payments to some individual entrepreneurs. In other words, any monetary transactions made in this way give the right to create their own enterprise, while not committing customers to anything. If you have your own account, you can fully carry out business activities. It can be opened at any banking institution, regardless of place of residence, registration or the territory where the company is located. If the IE closes or opens a current account, it is imperative to notify the tax service about this, and within ten days, no later. Thus, an entrepreneur needs to draw up a written application on a special form, which is sent to the tax office. If you are already a client of a financial institution, you must also warn the tax authorities about this, indicating in which bank the current account was opened before registration as an individual entrepreneur.
When concluding an agreement (during the creation of a settlement account), you need to know that the bank institution is obliged to accept and credit funds received to the wallet according to your order. At the same time, financial organizations have the right to manage the money that is in your current account. Let's talk about this in more detail.
Regulatory framework, or What you should pay special attention to
To begin, consider the obligations of the bank when concluding the contract:
- Uninterrupted payment of funds in a clearly defined time frame.
- Payment of interest for the fact that the financial organization uses the funds of the client. Compliance with the terms stipulated by the contract, and payment at the end of each quarter;
- Carrying out operations with customer accounts as provided by law.
If you plan to open an account with a bank (IP), pay attention to the fact that financial institutions do not have the right to disclose transactions conducted on it. They are responsible for the confidentiality of each client. Information concerning any monetary transactions may be received only by the owner or his representative. If you have opened a bank account for an LLC, the bank can provide employees of state law enforcement agencies or other officials with information of interest to them. But! Only in cases stipulated by applicable law.
Thus, when opening a bank account in a financial institution, it is necessary to adhere to the regulatory framework, collect all the necessary documentation, and register with the tax authority. If you plan to independently open a bank account for an individual entrepreneur, this attempt is unlikely to succeed. As a result, the bank has the right to suspend access to the electronic wallet of a legal or natural person. It is best to turn to professionals who know their job. They will select for you a suitable financial organization and prepare all the necessary documents.
Special and universal bank accounts
You should be aware that thanks to universal accounts you can perform absolutely any operations with your money. True, there are certain restrictions established by regulatory legal acts and directly by the bank itself. The settlement account, which we have already talked about, is universal. It is fundamental and provides for compliance with certain regulatory requirements. To open it, the client must provide the following documents: certificate of registration with the tax authority, state registration of a legal entity, or registration of an individual as an individual entrepreneur.
It is necessary to take into account the fact that the number of settlement accounts that a client has the right to open is not limited by applicable law. Organizations and institutions that have separate branches, shops and warehouses can open sub-accounts for making transfers and crediting revenue at the place of their divisions. This is an important factor to consider. Settlement accounts include production sharing accounts. They are used for operations of crediting financial assets, as well as for paying expenses related to tax payment, own agreement and so on.
Unlike universal, special accounts provide for the targeted use of existing financial resources. In addition, there must be a subject who will exercise control.
Bank accounts of legal entities
To create a settlement account in a bank, a legal entity must provide the following securities:
- constituent documentation;
- certificate of state registration;
- card;
- a license (special permit), which is usually issued to a legal entity in the manner prescribed by law;
- documents that can confirm the authority of the executive body;
- official documents that confirm the authority of the persons indicated on the card. They are allowed to dispose of funds that are in the account of a legal entity.
It should be noted that bank accounts, the types of which allow you to perform many operations, have several modes. The first is legal and is partially determined by law. The second is special. As a rule, it is established either by a formal contract or by law.
A special
legal regime is established for budget, currency, ruble (in banks of the Russian Federation), deposit and card accounts. Here, the bank is engaged exclusively in raising funds for wallets not for their storage. The main goal is to use finance as a resource for granting loans. When a bank concludes a transaction, it does not take responsibility for any specific transactions that are consistent with constitutional commissions or instructions. The Bank assumes the obligation to make settlement transactions in the future, if there is any need for them. It should also be said that the bank does not have the legal right to refuse to conclude settlement transactions to the client if they are fully consistent with the law and cover all cash costs.
In order to open a bank account for the LLC, it is necessary to fill out a lot of papers, notarize copies of all constituent documents. There are also companies that offer their services to save you time. An experienced lawyer-consultant will introduce you to the course of affairs, recommend a good branch and transfer your data there. Even turning to a professional, you should pay attention to the following types of bank accounts and agreements:
- framework agreement - consideration of settlement transactions that will be performed by you in the future;
- services prescribed in the contract - accounting for the balance, which will constantly change on your electronic wallet;
- an independent view is the remainder.
Highlights
The bank is obliged to complete all settlement transactions in accordance with the official agreement. The core element defines the legal purpose of bank accounts and cashless payments.
Operations can be carried out by both parties to the contract - the credit institution, as well as the client himself. In this case, the bank is required to have an appropriate license. An individual, state, legal (both Russian and foreign person) using the services can perform settlement operations. A personal account in a bank is drawn up using an agreement, which is a single document. However, its absence does not mean that the contractual relationship has not been drawn up. When a client submits an application to open a bank account for LLC, he makes an offer. Acceptance is made only after the signature of the head.
Bank liabilities
The bank has obligations to customers. First of all, he must lead all operations performed. This means that the banking system is obliged to credit funds and write them off. Secondly, the financial institution must promptly give the client cash settlement payments, without giving up cash transactions that serve the interests of the client. Thirdly, the bank is obliged to pay each client for the balance of funds in his account. It is also important that the accounts of organizations in banks be under the strictest protection. That is, the bank is obliged to keep secret and not disclose the personal information of the client to third parties regarding payments and financial resources that are transferred to his personal account. The correct and timely implementation of settlement operations consists in compliance by the bank with all established legislative deadlines for the priority and grounds for payment.
Among other things, the bank must, within a certain period of time, make payments that are addressed to the client in accordance with the settlement document. The term for transferring funds to special bank accounts shall not exceed one day. This condition may not be fulfilled only if the contract contains clauses on the terms stipulated by law.
As a rule, relevant agreements are drawn up for all types of accounts with a bank, in accordance with which both parties (the owner and the banking system) have certain obligations. One of them is the sequence of payments. In accordance with the law, upon maturity, the sequence of writing off the owners ’financial assets according to the relevant documents must be observed.
There are two rules that determine priority. First - the balance allows you to fully cover all the requirements. In this case, the documents are paid in accordance with the calendar sequence of payments. The second rule is determined by the fact that in the event of a shortage of funds, all claims are automatically canceled. Then the owner must deposit a certain amount into the bank account. For the second option, the legislation provides for six separate groups of cashless payments:
- The write-off takes place according to payment documents providing for payments to state funds and the budget. They are usually transferred for salaries to official labor officials.
- Write-offs provided for by executive documents that represent budgetary payments, as well as extra-budgetary funds. Such operations are performed in the third stage.
- Write-offs provided for by executive documents that represent the issuance of financial assets from accounts in order to satisfy claims for compensation for harm that has been caused to life and health. This also includes a claim for alimony.
- Write-offs on the issuance of finances for settlements on payments of severance pay, as well as payment to employees who work under the contract. , .
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