Any organization can not fully work,Not having accounts in the bank, so when opening a legal entity, there are many organizational issues, as well as issues related to the conduct of a bank commission.
Each bank has its own tariff scale for payment of services, but all of them charge a commission for opening and maintaining accounts of legal entities, as well as for some additional services.
The easiest way to open bank accounts immediatelyConnect the client-bank, because this way you will immediately see the charged commission for banking services. Bank services can be in a fixed amount, or be calculated as a certain percentage of the amount transferred to the account of another organization or from the amount withdrawn from the current account through the cashier.
When you receive a cash amount on a checkbookBusiness expenses, travel or salary payments to their employees through the cashier, the balance in the current account is reduced not only by the amount withdrawn, but also by the percentage of the amount that can vary depending on the amount of the amount.
To conduct a bank commission on accounting, firstCharge it. If, for example, this commission is a payment for opening an account, then conduct it as a service of third-party organizations "Debit account No. 91 - Account No. 76 credit". After that, pay for the services by posting "Debit account No. 76 - Account credit No. 51".
If the bank does not charge a commission for eachPayment order in case of transfer of funds, but provides for payment a total amount of one day, then this amount will be reflected in the posting "Debit 72 - Credit 33". In this way the accrual is made, do not forget to indicate the name of the bank and the basis for charging, then make a write-off of the same amount by posting "Debit 33 - Credit 10".
Many organizations transfer wagesTheir employees on plastic cards. To this end, an agreement is concluded between the organization and the bank for the maintenance of the project and the accounts of employees. The contract provides for the payment of the commission not only for making plastic cards and servicing accounts, but also for transferring funds to card accounts.
Commission of the bank for transferring funds to accountsIs carried out in the calculation of the tax base, but the commission for the production of cards is not considered as expenses of the organization, since this service is not included in the list of banking operations under the law. However, with a simplified system of taxation, an organization can include the cost of issuing plastic cards to employees in their expenses, since the provision does not provide that only costs for payment of banking operations need to be considered.