Any organization can not fully work,not having a bank account, so when you open a legal entity raises a lot of organizational issues as well as issues for the banking commission.
Each bank developed its scale of charges for payment of services, but they charge a fee for opening and maintenance of accounts of legal entities, as well as some additional services.
The easiest way to open an account in the bank immediatelyconnect the client-bank, because in this way will be immediately visible accrued for bank commission. the bank's services can be firmly established basis or as calculated as a percentage of the amount transferred to the account of another organization, or of the amount withdrawn from your checking account through the cashier.
Upon receipt by checkbook money in thehousehold expenses, travel or pay salaries to its employees through cash, current account balance is reduced not only to the amount withdrawn, but also on the percentage of the amount, which can vary in size depending on the amount.
To carry out the bank commission for account firstbe assessed. If, for example, the commission is paid for opening an account, spend it as third party services "Debit account number 91 - Credit account number 76". After that, pay services, having carried out the wiring "Debit account number 76 - The loan account number 51".
If the bank does not charge a commission on eachpayment order in the case of transfers of funds, and offers to pay the total amount in one day, then this amount will reflect wiring "Debit 72 - Credit 33". Taki way made charging, do not forget to specify the name of the bank and the basis for calculation, then make a write-down of the same amount of wiring "Debit 33 - Credit 10".
Many organizations list the wagesits employees on plastic cards. To this end, it is a contract between the organization and the bank on the project's maintenance and staff accounts. The agreement provides for the payment of the commission not only for the production of plastic cards and accounts, as well as for the transfer of funds to the card account.
Bank commission for the transfer of funds to accountscarried out in the calculation of the tax base, but for making cards commission is not accounted for as organization expenses, since this service is not included in the list of banking operations under the laws. However, under the simplified taxation system, the organization may include the cost of issuing plastic cards of employees in their spending, as the position is not provided, you need to take into account only the cost of the payment of banking operations.