You will need
- - Bank statements.
Get a Bank statement for current account. Divide all operations for incoming and outgoing. Gather primary documentation that confirms the compliance of certain financial transactions reflected in the statement.
Reflect receipt of money resources on the settlement account of the enterprise in the debit account 51. If you received revenues from sales of goods, works or services, the account will be in correspondence with account 90 "Sales". When the sale of fixed assets, accrued interest on the deposited money on current account and offer loan account 91.1 "other income". The listing of compensation for insurance premiums, collection of receivables and payment of fines and penalties by the enterprises-contractors reflect on the account 76 "Calculations with different debtors and creditors". The deferred revenue will issue the credit of account 98. The funds of target financing reflect on the score of 86. If you come remedies for the overpayment of a budget, open a loan account 68 "Settlements on taxes and duties".
Post the disposal of funds from the payment account to the credit of account 51. If the current account was used as a means to Deposit cash, open a debit account 50 "cash Desk". When you transfer money to the checkbook and account of letters of credit used account 55 "Special accounts in banks".
If the funds were spent on payment for goods, works and services, cash advances or charged by the Bank for cash management services, open a debit account 60 "Settlements with suppliers and contractors". Taxes reflect in the account 68 and the repayment of loans to the debit of account 66 or 67.If, during the activity, it was necessary to return the previously received advance payment from the customer, then debit an account 62 "Calculations with buyers and customers.