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Введение в бухучет

Бухгалтерия для начинающих

Обучение

Бухгалтерия

Бухучет

Экономика

Видеокурс

Бухгалтерия предприятия

Бухучет для чайников

Бухгалтерский учет

Безналичный расчет

Аккредитив

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basics of accounting

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lesson number 18 good afternoon, dear

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subscribers and viewers of the channel, we continue to

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study the accounting course from zero to

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perfection and today we’ll talk about

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letters of credit, accounting,

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there is another account for accounting for

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funds, this is account 55, special

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accounts in the bank where

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letters of credit are recorded settlement by checks and deposits, what does a

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letter of credit mean? In simple

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terms, this is a special bank account in

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which you reserve a certain amount for

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settlements with the supplier.

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Payments under a letter of credit are convenient for both the

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buyer and the seller because the

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seller is sure there will be an outflow that

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he will be paid money for his goods to you.

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this letter of credit is also very convenient for you as an organization; it

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means you

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always have an emergency reserve of some kind

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from which you can always pay the

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seller’s bills; the buyer will know

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that he can pay for the purchased goods

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and there will be no debt

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to the supplier; for each supplier you

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need to open a letter of credit separately for accounting

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letters of credit are carried out on

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account 55 special accounts in the bank in

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which a sub-account 1 is opened,

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it is called letters of credit what

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types of letters of credit are there

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and only two covered and uncovered

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covered letter of credit money is debited from the

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buyer's current account and

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deposited by the bank for subsequent

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payments from suppliers while

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accounting entries are made for you looks

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like this: debit 55 credo 51

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the buyer cannot dispose of the funds covered by the letter of credit until the

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letter of credit expires

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opening a covered letter of credit is convenient

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if we plan to make

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any purchase in the near future,

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we

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know that we will have a purchase that we have

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We have money now, but we are afraid that we will

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simply spend it somewhere else. We

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reserve it in the form of a letter of credit

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so as not to spend it on something else.

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When the funds of the letter of credit are

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transferred by the supplier in

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accounting, you reflect the following entry

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debit 60 credit 55 1

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if the covered letter of credit is not

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fully used the balances are returned to the

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current account and this is formalized by an

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entry of the type debit 51 credit 55.

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The bank first takes a commission from the accounting department for servicing the letter of credit.

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These expenses are written off to increase the

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cost of purchased material

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assets and are recorded as debit 0 8 10

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41 and credit 51,

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or you can take them into account in

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operating expenses then the posting

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will look like this

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debit 91 2 credit 51 covered letter of credit

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postings

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what they look like 950 1 1 wings 51

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reserved the required amount of money

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you have reserved the amount you have a

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letter of credit pudge either debit 60 credit 55

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1 payment by letter of credit supplier

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debit 51 credit 55 5 1 returned

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unused funds of

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the letter of credit debit 0 8 10 41 91 second

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loan 51 withheld bank commission

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for servicing the loan in 2 types

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secure it this is not covered by the letter of credit the

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supplier's bank debits the

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funds from the buyer's bank account on the

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basis of the open letter of credit the

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buyer's funds remain in circulation until the

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moment the money is written off, the bank employee's score account

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is convenient because the money is in

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circulation and there is no need to freeze it for

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some time, you simply give

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permission to write off money from your

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letter of credit if there is no money in the

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buyer's current account, the

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bank will take it in parts as it

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arrives funds until the

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terms of the letter of credit are fully

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met when opening an uncovered

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letter of credit, it is taken into account on the

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off-balance sheet account but also above the ninth 900

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9 payment by the creative to the supplier of the

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required amount is recorded by posting

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debit 60 credit 51 at the same time the

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same amount is written off from 0 0 9 everything is the same

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vidiq 0 0 9 for servicing a letter of credit,

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the bank also withholds a commission which,

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just as in the case of an open

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letter of credit, you attribute it either to an

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increase in purchased values or

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write it off

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as part of other operating expenses. What do

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these transactions look like? Please

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note debit 0 0 9 opening a

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letter of credit uncovered at the bank

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debit 60 credit credit 51 payment

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to the supplier

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credit 0 0 9 the paid amount

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is debited from the letter of credit debit 0 8 10

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41 91 2 or credit 50 and credit 51

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withheld bank commission for

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servicing the letter of credit can also

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be revocable letter of credit

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it can be canceled

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by the bank at any time or changes can be made

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to its conditions without additional

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notice, this type is used

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very rarely in the communication environment with its obvious

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disadvantages

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why make a letter of credit if you

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conditions are constantly changing without a

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revocable letter of credit it cannot be

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changed or canceled and thus

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we, dear subscribers and viewers of the channel,

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we have discussed the topic with you letters of credit for

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accounting courses from zero to

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perfection in the next lesson we

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will talk about deposits all your

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questions and wishes please

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leave in the comments to this video

00:06:16

if you liked it feel free to

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like and share the video on

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social networks the share button is

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located just below

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subscribe to our channel button at the

00:06:26

top left until we meet again

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