Everyone knows that acquiring is the process of paying for goods with a payment card.
It looks like this. The consumer chooses the products he likes, goes to the checkout and pays for the goods with a payment card. The seller, for his part, inserts the card into the terminal and asks the buyer to enter a PIN code. If there is enough money on the plastic card, the seller gives the client the goods and a cash receipt.
And in today’s material we will figure out what happens after the client has entered a secret code and taken the product. We will also consider how to carry out acquiring in the software product “1C Accounting 8.3” or “8.2” under OSN or simplified tax system.
How to register the sale of services and goods in case of payment with a plastic payment card?
Let us immediately note that our sales can be carried out in two ways: wholesale and retail. Typically, the sale of goods in a retail store is recorded in the accounting system automatically in the event of a trade change being closed. It is also possible to download data at any other time. In parallel with downloading data on goods sold (a document called “Retail Sales Report” is generated in the software product), data on payment for goods will also be downloaded. This is where the division between payment by payment card and cash occurs.
In this material we will consider the usual sale of services and goods, as well as payment for this document with a payment card.
But first, let’s take a closer look at how payment by plastic card occurs and who owes money to whom when.
The buyer makes payment with a bank card from the card account. What happens is that the amount of the purchase at the bank is debited from the client’s personal account, but does not yet reach the seller (store). This is due to the fact that there is no point in listing every purchase, since this will greatly overload the system. All payments using a plastic card are recorded in our company (meaning non-cash payment). Then there is a debt of the banking institution to the enterprise, that is, the client within the framework of the concluded agreement.
The question arises: how can we keep track of our funds in the 1C program (this is how the buyer made the payment), but they are not in the account yet.
To take these into account, in the chart of accounts there is an account called “57.03”, which is called “Sales by payment cards”. Funds will accumulate on it until we complete a bank statement, which will credit the required amount of funds to our current account.
Therefore, let's start processing the operations themselves.
Sales of products
Now we will give an example of filling out a document called “Sales of goods”.
Now we enter payment by card into our program.
Now in 1C we will make payments through acquiring. We will generate a payment document based on the sales document. In this case, many necessary details will be filled in automatically.
Next, click on the button called “Create based on”, and then select “Payment by payment card”. After this there is a window where you can create a payment document. In it we only have to select “Payment Type”.
At first, the program does not have an established type of payment, since it is tied to the enterprise, that is, the seller.
We are creating a new type of payment called “Payment by VISA card”:
Select “Payment type” under the name “Payment card”;
Fill out the fields entitled “Bank” and “Organization”.
Indicate the agreement with the banking institution. If it is not started, then create a new one;
Enter the settlement account as “57.03” and the percentage of the banking institution’s commission for the service.
Next, write down our new payment type and select it in the document. In this form, it is possible to post payments for retail revenue to other purchase transactions. And this document will already be ready and can be carried out:
And in the 1C software product it is possible to view the acquiring transactions that it created.
And as a result, the amount was reflected in the account “57.03”, analytics - VTB Bank.
Acquiring is the implementation of settlements by credit institutions with trade (service) organizations for transactions performed using payment cards (clause 1.9 of the Regulations, approved by the Bank of Russia on December 24, 2004 No. 266-P).
We will provide the acquiring transactions in our consultation.
Book of postings for acquiring
The difference between payments for goods, works and services through the acquiring system and direct cash payments is that the funds from the sale do not immediately reach the organization. Therefore, at the time of making a payment transaction related to payment for goods and services with a plastic card, the funds expected to be received from the bank are reflected in the intermediate account 57 “Transfers in transit” (Order of the Ministry of Finance dated October 31, 2000 No. 94n).
For acquiring services, the bank charges a commission, which is generally taken into account as part of other expenses in account 91 “Other income and expenses” (clause 11 of PBU 10/99).
This means that when selling goods, works and services using plastic cards, the following entries can be made in the organization’s accounting:
| Operation | Account debit | Account credit |
|---|---|---|
| Revenue from the sale of goods is reflected | 62 “Settlements with buyers and customers” | 90 "Sales" |
| Reflects payment for goods sold, work performed, services rendered using a corporate bank card or other card on behalf of the purchasing organization | 57 | 62 |
| Revenue from the retail sale of goods for which payment was made by bank card is reflected. | 57 | 90 |
| The proceeds from the sale of goods using plastic cards are credited to the organization’s current account. | 51 “Current accounts” | 57 |
| Commission withheld by the acquiring bank | 91 “Other income and expenses”, subaccount “Other expenses” | 57 |
| The commission was transferred to the acquiring bank (if it was not withheld from the amount transferred to the seller) | 91, subaccount “Other expenses” | 51 |
Today we will learn how to make payments from customers through payment cards (Visa, MasterCard and others).
In another way, such operations are also called acquiring:
Acquiring (from the English acquiring - acquisition) - acceptance of payment cards as a means of payment for goods, works, services.
Attention, this is a lesson - you can repeat all my actions in your database (only your organization and period will be different).
Situation. We are a retail store with a sales area. On January 1, revenue from payment cards amounted to 100,000 rubles. On January 2, our acquiring bank transferred this amount to our current account. The bank charged 1% of the amount for acquiring services.
Let's go to the "Bank and cash desk" section and select the "Payments by payment cards" item:
In the journal that opens, click the “Create” button:
Our type of operation is naturally “Retail revenue”:
Fill in the date and the warehouse field (with the type manual point of sale):
Create a new payment type:
- Payment type: Payment card
- Name: for example, Visa
- Counterparty: our acquiring bank VTB
- Agreement: Acquiring Agreement (you can also specify the number and date)
Don’t forget to also indicate the percentage of the bank’s commission for acquiring services (1%).
It will turn out like this:
We will indicate the payment amount and post the document:
Let's look at the wiring (DtKt button):
That's right:
62.Р (retail buyer) 90.01.1 (revenue) 100,000 (revenue reflected)
57.03 (transfers in transit) 62.Р (retail buyer) 100,000 (revenue in transit, transfer from the acquiring bank to our current account is expected)
According to the statement dated January 2, the money (except for the commission) was transferred to our bank account.
To reflect the receipt of money, let’s go to the just created document “Payment by payment cards” and create on its basis “Receipt to the current account”:
Please note that the program automatically allocated the bank commission (in this case, 1,000 rubles):
And she attributed it to other expenses (account 91.02):
Let’s go through the document and look at the postings (DtKt button):
That's right:
51 (our current account) 57.03 (transfers in transit) 99,000 (payment less commission credited to our account)
91.02 (other expenses) 57.03 (transfers in transit) 1,000 (expenses for paying the acquiring commission)
By the way, if the revenue was not retail (62.R), but a regular payment from the buyer (a specific counterparty) - we simply should have selected “Payment from the buyer” as the type of transaction and then everywhere instead of 62.R 62.01 would appear indicating the selected by us the buyer (counterparty).
20.02.2018
An acquiring agreement is drawn up between the acquiring bank and the enterprise. Under an acquiring agreement, the bank allows the company to accept payments from customers using plastic cards.
The acquiring bank provides the organization with equipment to accept payments under the agreement. These are POS terminals that allow you to read information from plastic bank cards and transfer it to the bank. The conditions under which the bank transfers equipment to the client are determined in the contract. Equipment can be provided free of charge or on a rental basis.
“Tariffs” means the amounts specified in Appendix 1 to this Agreement
In addition, reference to a payment made through the Services refers to electronic money payment. “Funding Source” means the payment method used to finance the transaction. The following payment methods can be used to finance the transaction: balance, payment card, bank transfer. “Bid Processing Delay” means the delay between the time you authorize payment and the merchant processing your payment. “Payment Card” means any debit card, credit card or prepaid card associated with your Curves Card. “Preferred Funding Source” means the funding source you select to fund your payment, rather than using the default funding sources. “In Trust” means that Money Curve reserves the right to retain the pre-authorization as required by the section.
"Recurring Payment" has the meaning set forth in Section
“Limited Activities” means the activities described in Section 6 of this Agreement. “User”, “you” or “your” means you and any other person or entity entering into this Agreement with us or using the Service. Quoted duties include all applicable taxes; however, there may be other taxes or costs that are not paid through the curve or imposed by us. You are responsible for telephone charges and any charges made by your internet service provider or similar or related charges as a result of your use of the Services. We will provide you with information about transactions and our charges either in your transaction history or via email.The peculiarity of payment by bank (payment) cards is that the funds for the transaction are received by the organization from the acquiring bank, and not from the buyer. In this case, the moment of actual receipt of money differs from the moment of payment by the buyer. Thus, at the time of such payment, the debt is transferred from the buyer to the acquiring bank.
How to carry out acquiring in 1C 8.3
Step 1. Setting up acquiring in 1C 8.3
To reflect payments by bank cards in the 1C Accounting 8.3 program, you need to make the following settings: Main menu – Settings – Functionality:
Let's go to the bookmark Bank and cash desk. Check the box Payment cards. This setting will make it possible to carry out payments in 1C 8.3 for services and goods using bank loans and bank (payment) cards:
Step 2. How to reflect acquiring in 1C 8.3
After the settings have been completed in 1C 8.3, it becomes possible to make payments to customers using the document Payment by payment card:
- With type of operation Payment from the buyer – to process payment from a representative of a wholesale buyer;
- Or with the type of operation Retail revenue – for a summary reflection of revenue at a manual point of sale:
Props Type of payment filled in from the directory Payment types, where the directory element contains information for filling out the acquiring agreement, settlement account and acquirer in 1C 8.3:
Postings for acquiring a retail document Payment by payment card with the type of operation Payment from buyer:
When reflecting acquiring transactions in 1C 8.3 retail trade in the document Payment by payment card you need to select the type of operation Retail revenue for a manual point of sale. In this case, the movement of the document will be as follows:
Step 3. Accounting for acquiring in 1C 8.3 for retail trade
Retail trade transactions with payment by payment card through a POS terminal for automated retail outlets are registered with a document on the bookmark Cashless payments when choosing a payment type under an acquiring agreement:
Wiring is being generated. The movement of the document will be reflected in the accounts:
Step 4. How to carry out acquiring in 1C 8.3
The acquiring bank repays the debt to the seller by transferring funds to his current account. When creating a document Bank statements – Receipts to current account necessary:
- Select document operation type Receipts from sales via payment cards and bank loans;
- In field Payer select the bank with which the acquiring agreement is concluded;
- The amount of the bank commission is filled in automatically based on the completed reference details Type of payment:
After which, in 1C 8.3, the debt of the acquiring bank is closed and a transaction is generated for the bank’s acquiring services. The movement on the document will be as follows:
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Paying for a purchase with a payment card in 1C 8.3 Accounting 3.0
What is acquiring? Acquiring is the process of paying for a purchase with a payment card.
The process looks something like this. The buyer selects a product, goes to the checkout and tries to pay for the purchase with a plastic payment card. The seller inserts the card into the card reader (terminal) and asks to enter a PIN code. If there are enough funds on the card to pay for the purchase, the seller returns the card, issues a cash receipt and the goods. This part of the process is well known to all of us.
Let's figure out what happens after the buyer has entered the correct PIN code and picked up the goods, and how to carry out acquiring in 1C Accounting 8.3 with the simplified tax system or OSN. Acquiring in 1C 8.2 accounting is practically no different from 8.3, so you can safely use these instructions for the old version of 1C.
Registration of sales of goods and services when paying with a payment card
We can sell at retail and wholesale. As a rule, sales in a retail store are recorded in the accounting system automatically at the close of a trading shift (you can upload information at any other time). Along with uploading information about goods sold (the program creates a document “Retail Sales Report”), payment information should also be uploaded. There should be a division between cash payment and non-cash payment.
Therefore, in connection with the automation of retail operations, we will not touch on this in this article, but will consider the usual sale of goods and services and payment for this document with a payment card.
First, let's figure out how the card payment process works and who owes whom when.
The buyer pays with a bank card from the card account. Accordingly, the purchase amount in the bank is debited from the buyer’s account, but has not yet been credited to the store’s account. There is no point in transferring every purchase instantly, it will overload the system. During a shift, all payment transactions by bank card (non-cash payments) in our organization are recorded. The bank becomes indebted to the client organization under the contract.
The question arises of how to keep records in 1C of funds that are supposedly ours (the buyer paid us for the goods), but in reality they do not yet exist.
To account for such funds in the chart of accounts, there is account 57.03, which is called “Sales by payment cards”. Money will accumulate on it until we make a bank statement, which will credit the required amount to our current account.
So, let's start processing the transactions.
Sale of goods
Here is an example of how the document was filled out:
We enter payment by payment card in 1C 8.3
Now we will make the payment in 1C through acquiring. We will create a payment document based on the sales document. In this case, many of the necessary details will be filled in automatically.
Click the “Create based on” button and select “Payment by payment card”. The window for creating a payment document will open. In this window, we essentially only have to select “Payment Type”.
Initially, the program does not have a preset type of payment, since it is tied to the organization - the seller.
Let's create a new payment type. Let's call it, for example, “Payment by VISA card”:
- Payment type – select “Payment card”
- Fill in the fields “Organization” and “Bank”
- We will indicate the agreement with the bank (if it is not established, we will create a new one)
- We enter the settlement account 57.03 and the percentage of the bank’s commission for servicing
We write down our new type of payment and select it in the document. In this form, you can post payments for retail revenue to other purchase transactions. The document is ready and you can post it:
And look at the acquiring transactions that he generated in 1C:
As you can see, the amount was reflected in account 57.03, analytics - VTB Bank.
Based on materials from: programmist1s.ru
The plastic card market has been developing rapidly recently. The number of people wishing to pay for goods, works and services using payment cards is growing every day. In this regard, the accountant needs to process not only cash transactions, but also transactions related to payments using payment cards. This article is devoted to transactions with payment cards in the 1C: Accounting 8 edition 3.0 program.
Acquiring is the acceptance of payment cards as a means of payment for goods, works, and services. An acquirer is a bank that performs the full range of operations to interact with card service points. Payment is made through a payment terminal or imprinter by the acquirer or via the Internet (using a special web interface).
In order to carry out acquiring operations, an organization must enter into a service agreement with the bank (acquiring agreement). This agreement specifies all the terms and percentage of the bank's commission.
The bank transfers funds to the organization's current account minus its remuneration.
Let's look at an example.
The organization "Rassvet" applies the general taxation regime - the accrual method and PBU 18/02 "Calculation of corporate income tax." The organization "Rassvet" is a payer of value added tax.
The organization carries out wholesale and retail trade in purchased goods. In accordance with the accounting policy, retail goods are accounted for in accounting at their purchase price. Payment for sold goods is carried out, among other things, by payment cards using a payment terminal. Cash for goods sold, payment for which was made using payment cards, minus the amount of the bank commission, is transferred to the bank account of the Rassvet organization the next day. The commission of the acquiring bank, in accordance with the agreement, is 2% of the settlement amount.
On June 16, 2014, the Rassvet organization sold goods to the Buyer organization in the amount of 59,000 rubles, including 18% VAT (9,000 rubles). Payment for the goods was made using a corporate payment card. Let's consider how this business transaction can be formalized in the program.
Sales of goods (wholesale) in the program are formalized using the document Sales of goods and services with the operation Goods.
The “header” of the document indicates the buyer and the agreement with him.
The tabular part of the document indicates the goods sold, their quantity and their price.
In the “footer” of the document, the invoice issued to the buyer is entered.
When posting a document in accounting and for income tax purposes, it will write off the cost of goods sold from the credit of accounting account 41.01 “Goods in warehouses” to the debit of account 90.02.1 “Cost of sales for activities with the main tax system.” Recognizes on the credit of account 90.01 .1 “Revenue from activities with the main taxation system”, revenue will be accrued in the debit of account 62.01 “Settlements with buyers and customers” debt. Also, VAT will be charged in accounting (Dt 90.03 - Kt 68.02) and an entry will be created in the sales book (Sales VAT accumulation register).
Document Sales of goods and services, the results of its implementation are presented in Fig. 1.
According to the Instructions for the application of the Chart of Accounts, funds (revenue from the sale of goods) deposited in the cash desks of credit institutions, savings banks or post office cash desks for crediting to the organization's current account, but not yet credited for their intended purpose, are accounted for in account 57 “Transfers to paths." This account can also be used to account for funds to be received from customers for goods sold, payment for which is made using payment cards. In the 1C: Accounting program 8 edition 3.0, to summarize information on the flow of funds under acquiring agreements, a special subaccount 57.03 “Sales by payment cards” has been opened to account 57.
Next, since the payment was made using a payment card, you must use the Payment by payment card document with the transaction type Payment from the buyer. The second type of transaction - Retail revenue is intended to reflect retail sales revenue from payment cards at a manual point of sale. In our case, it is convenient to create this document based on the implementation document.
In the document, you must fill in the details Type of payment - indicate the payment card (directory Types of payment of the organization). The directory element indicates the type of payment - payment card, name of the payment card, acquiring bank and agreement with it, settlement account 57.03 and percentage of bank commission, in accordance with the acquiring agreement.
An example of filling out an element in the Types of payment for organizations directory is shown in Fig. 2.
If the Payment by payment card document is created on the basis of a sales document, then all other details of the document are filled in automatically.
When posted, the document will write off the buyer’s debt from the credit of account 62.01 to the debit of account 57.03 “Sales by payment cards”.
The document Payment by payment card and its posting are shown in Fig. 3.
The bank transferred the funds from the payment card, minus the commission, to the organization’s current account the next day.
When the Bank Statement is received, to reflect this operation in the program, you must use the document Receipt to the current account with the transaction type Receipts from sales on payment cards and bank loans. Such a document can be created based on the Payment by payment card document. In this case, the document will be filled out completely automatically (the payment amount and the bank commission amount are calculated).
On the “Payment Decoding” tab, the acquiring agreement, payment amount, settlement account - 57.03 and the amount of bank services (commission) are indicated.
On the “Accounting for Bank Services” tab, the cost account and its analytics are indicated.
Expenses for paying for bank services are other expenses for the organization (clause 11 of PBU 10/99 “Expenses of the organization”) and are taken into account in accounting in account 91.02 “Other expenses”. For profit tax purposes, in accordance with paragraphs. 15 clause 1 art. 265 of the Tax Code of the Russian Federation, they relate to non-operating expenses.
As an analytics for account 91.02, you must use the item of other income and expenses with the item type Expenses for banking services and the Accepted for tax accounting checkbox enabled.
An example of a directory item Other income and expenses is shown in Fig. 4.
When posting the document Receipt to the current account, the debit of account 51 “Current accounts” records the amount of funds for goods sold minus the amount of the bank commission - 57,820 rubles. (59,000 rub. − 59,000 rub. * 2%). In the debit of account 91.02, expenses will be recognized in accounting and tax accounting in the amount of bank commission - 1180 rubles. (RUB 59,000 * 2%). Account 57.03 will be closed (credit entries). Thus, all operations, in accordance with our example, in the program are completed.
The document Receipt to the current account with the transaction type Receipts from sales on payment cards and bank loans and the result of its processing are shown in Fig. 5.
Let's look at another example.
The Rassvet organization also retails products through its retail store. On June 16, 2014, the store sold goods in the amount of 23,600 rubles, including VAT 18% (3,600 rubles), and 11,800 rubles, including VAT (1,800 rubles) were paid by payment card.
To register retail sales transactions in the program, use the Retail Sales Report document.
On the Products tab, goods (services) sold at retail are indicated, their quantity and cost.
If payment cards were used for payment, the Payment cards and bank loans tab is filled in. This tab indicates the type of payment - payment cards (directory Types of payment for organizations) and the amounts paid by them.
The completed Retail Sales Report document is shown in Fig. 6.
When posting a document in accounting and tax accounting, it will write off the cost of goods sold from the credit of accounting account 41.02 “Goods in retail trade (at purchase price)” to the debit of account 90.02.1, recognize revenue on the credit of account 90.01.1 and, if any payment by payment cards will accrue debt on the debit of account 62.Р “Settlements with retail customers”. VAT will be charged in accounting (Dt 90.03 - Kt 68.02) and an entry will be created in the sales book (Sales VAT accumulation register).
In turn, the debt accrued on the debit of account 62.R will be divided into two parts:
- what was paid in cash will be written off from the credit of account 62.R to the debit of account 50.01 “Cash of the organization”;
- what was paid using payment cards will be written off from the credit of account 62.R to the debit of account 57.03 “Sales by payment cards.”
The postings of the Retail Sales Report document are presented in Fig. 7.
Thus, the document completed all the steps for retail sales and acquiring. But it was not reflected in the Cash Book. Therefore, based on the Retail Sales Report, a Cash Receipt Order document is created with the transaction type Retail Revenue. A document is automatically created only for the portion of revenue received at the cash desk. The document does not generate any postings.
The created document Cash receipt order is shown in Fig. 8.
When the bank transfers funds from payment cards and a Bank Statement is received, in the program you must enter the document Receipt to the current account with the transaction type Receipts from sales on payment cards and bank loans. The document is filled out manually, similar to the example we discussed earlier for wholesale sales.
The completed document Receipt to the current account and the result of its implementation are shown in Fig. 9.
As we have already said, in accordance with paragraphs. 15 clause 1 art. 265 of the Tax Code of the Russian Federation, for income tax purposes, expenses for bank commissions under an acquiring agreement are classified as non-operating expenses. In Fig. 10 shows a fragment of Appendix 2 to sheet 02 of the income tax return of the organization “Rassvet” for the second quarter of 2014 in part of our example, line 230 “Non-operating expenses - total” is filled in.
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