What is acquiring in accounting? Buyers pay using plastic cards: accounting and cash documents from the supplier. Accounting for transactions using bank cards

Learning to enter acquiring transactions (1C: Accounting 8.3, edition 3.0)

2017-06-13T22:31:11+00:00

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:

Attention! If you do not have the “Payment by payment cards” item, then you need to go to the “Main” section, “Functionality” item and check the “Payment cards” checkbox on the “Bank and cash desk” tab.

In the journal that opens, click the “Create” button:

Naturally, our type of operation is “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.R(retail buyer) 90.01.1 (revenue) 100,000 (revenue reflected)

57.03 (translations on the way) 62.R(retail buyer) 100,000 (revenue in transit, expected transfer from the acquiring bank to our current account)

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 minus commission credited to our account)

91.02 (other expenses) 57.03 (transfers in transit) 1,000 (acquiring fee costs)

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).

That's all

By the way, for new lessons...

Sincerely, Vladimir Milkin(teacher

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 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 acquiring operations are entered in 1C Accounting 8.3 and what transactions are generated in accounting under the simplified tax system, UTII or OSN.

Registration of sales of goods and services when paying with a payment card

I’ll immediately make a reservation that 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 sold goods (a document “ “ is created in the program), information about payment should also be uploaded. There should be a division between cash payment and non-cash payment.

Therefore, in connection with this, we will not touch on them in this article, but will consider the usual sale of goods and services and payment for this document with a payment card.

But first, as I promised earlier, let’s figure out how the card payment process works and who owes something to whom and when.

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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 agreement.

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 transaction, which will credit the required amount to our current account.

So, let's start processing the transactions.

Sale of goods

I will not describe how to correctly create and format a ““ document, since this has already been described. Let me give you just an example of how I filled out the document:

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 selling organization.

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 invoice as 57.03 and interest.

Due to the active use of bank cards when making payments in retail networks, acquiring services are becoming increasingly popular. After all, acquiring service allows a trading company to expand its circle of clients and thereby increase volumes.

In this article you will get acquainted with the specifics of providing and processing acquiring services, as well as the features of their reflection in accounting.

Acquiring services are a set of activities for accepting payment cards for payment in a retail trade network.

The use of terminal equipment for accepting bank cards has a number of significant advantages for a trading company. Among them:

increase in sales volume by 20-25% due to the influx of new customers;
savings on collection services;
protection against fraud (acceptance of counterfeit banknotes);
preferential and discount programs from the bank.

The basis for the provision of acquiring services is an agreement concluded between a trading company and a bank. Under the agreement, the bank provides the seller of goods or services with all the necessary equipment, ensures its installation and is responsible for its uninterrupted operation.

The trading enterprise undertakes to pay the bank a commission in the amount and within the terms specified in the agreement. A standard acquiring agreement, as a rule, provides for the bank to independently withhold the amount of the commission. Upon the sale of goods, the bank transfers the amount of proceeds minus commission.

Accounting for the sale to the buyer and the acceptance of funds from the bank

When reflecting transactions for the sale of goods and their payment by card, use. This is due to the fact that the bank transfers the proceeds to the trading company 1-3 days after the sale of the goods.

Postings under the acquiring agreement are carried out on the basis of a control tape, which the retail outlet employee prints out on the POS terminal at the end of the working day. If the point uses an imprinter (which happens quite rarely), the base document is a slip with an acceptance mark.

According to the Tax Code of the Russian Federation, acquiring fees are not subject to VAT. Acquiring expenses are reflected in account 91.

Let's look at typical acquiring transactions using examples.

Postings for sales through a bank terminal

Posting example:

Under the terms of the agreement, Kodeks LLC undertakes to pay the acquiring bank a commission in the amount of 2.3% of the sales amount of goods paid for with payment cards. According to the control tape, in the trading network of Kodeks LLC, buyers paid with a card in the amount of 67,000 rubles, VAT 10,220 rubles.

In the accounting of Kodeks LLC, these transactions should be reflected as follows:

Dt	CT	Description	Sum	Document
62	90/1	Revenue from sales to customers who paid with payment cards	67,000 rub.
90/3	68 VAT		RUB 10,220	POS terminal control tape
	62	Transfer to the bank of an electronic journal with information about payment by bank cards	67,000 rub.	electronic journal
		Acceptance of funds from the bank for goods sold by bank transfer, minus commission (RUB 67,000 - 2.3%)	RUB 65,459	Bank statement
91		Write-off of bank commission for acquiring services	RUB 1,541	POS terminal control tape, acquiring agreement

Accounting for the sale of goods by cash and non-cash payments

LLC "Forma" entered into an agreement with the bank for the provision of acquiring services, according to which the bank's commission is 2.5% of the amount of payment by cards. At the end of August 2015, the total trade turnover of Forma LLC amounted to 136,000 rubles, of which payment in cash was 89,000 rubles, payment by payment card was 47,000 rubles.

The accountant of Forma LLC made the following entries in the accounting:

Dt	CT	Base	Sum	Document
50	90/1	Revenue from goods sold for cash	89,000 rub.	cash receipt order
62	90/1	Sales to customers who paid with payment cards	47,000 rub.	POS terminal control tape
90/3	68 VAT	VAT on cash sales	RUB 13,576	cash receipt order
90/3	68 VAT	VAT on the sales amount by bank transfer	RUB 7,170	POS terminal control tape

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 fund 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 posting 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 goes and who owes whom when.

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's 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.

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

Acquiring is the procedure for paying for purchases using bank cards. This procedure is well known in society. For example, in a store, a customer at the checkout inserts a card into a payment terminal or places it on top of it, enters a PIN code (if necessary), after which the funds are debited from the customer’s account, and the cashier-seller issues a receipt for the debited funds.

How is acquiring reflected from the point of view of reflecting ongoing operations in the 1C: Accounting program? In general, the working instructions for versions 8.2 and 8.3 are identical.

Registration of sales of goods and services when paying with bank cards

Sales are possible in retail or wholesale, and retail operations are in most cases automated. As a result, it is possible to download data both on sales and money received for goods. It is at this stage that all incoming funds must be divided into cash and non-cash payments. If everything is clear with automated accounting, then for traditional trading it is advisable to pay special attention.

How is card payment technology implemented? First of all, you need to understand that funds are debited not from the card itself, but from the bank account to which the card is linked. During the payment process, funds are debited from the client's account, but are not credited to the trading organization's account. If all transfers were carried out instantly, the payment system would be significantly overloaded.

During the work shift, all payments made using cards at the point of sale are recorded, and by the end of the shift, the bank incurs a debt to the store within the framework of the existing contractual relationship.

How to correctly account for funds that actually belong to the enterprise, but have not yet been received by it?

For this purpose, in the chart of accounts there is account 57.03 “Sales by payment cards”. Accordingly, funds accumulate on it until the system reflects a bank statement about the repayment of existing debt by transferring funds to the account.

Sale of goods

Below is a completed sample document “Sales of goods”

Entering payment by payment card in 1C

Payment in 1C is carried out through acquiring, the basis for the process is the implementation document. In this case, a significant part of the details will be automatically pulled from it. The user is required to click “Create based on” - “Payment by payment card”. A payment document appears in a new window, in which most of the details have already been entered. The user is required to indicate the “Payment Type”. Let’s say that it is called “Payment by VISA card”.

When filling out you will need to indicate:

Type of payment – “Payment card”
Enter information on the organization and issuing bank
An agreement with a bank is selected or entered
Indicate the accounting account 57.03 and the amount of commission charged by the bank for transactions performed.

This type of payment must be recorded and selected for the document being created. Here the user has the opportunity to allocate the proceeds received to purchase transactions. This completes the creation of the document, and it needs to be completed.

Afterwards, all that remains is to check the transactions generated by the acquiring system.

The posting shows that the funds were reflected in account 57.03, and VTB Bank is indicated in the analytical part.