Analysis of non-cash payments in Sberbank. the nature of economic relations between counterparties. checks from check books and settlement checks

Acceptance is the response of the person to whom the offer is addressed about its acceptance. Acceptance - consent to payment. According to Russian law, acceptance must be complete and unconditional (acceptance of an offer on different terms is recognized as a new offer).

An offer is an offer (written or oral) from one person to another specific person or persons to conclude a civil contract.

According to Russian law, the offer must:

• be sufficiently specific, that is, everything should be clear and unambiguous.
• express the person’s intention to enter into an agreement with the addressee;
• contain all the essential terms of the contract or the procedure for determining them.

6. The bill of exchange form of payment is a settlement between the supplier and the payer for goods or services with deferred payment (commercial loan) on the basis of a special bill of exchange document.

A promissory note is an unconditional written promissory note strictly established by law a form that gives its owner (the drawer) the undisputed right, upon the maturity of the bill, to demand from the debtor payment of the amount of money indicated in the bill. The law distinguishes between two main types of bills: simple and transferable.

A promissory note (solo bill) is a written document containing a simple and unconditional obligation of the drawer (debtor) to pay a certain amount of money at a certain time and in a certain place to the recipient of funds or his order. A promissory note is issued by the payer himself, and in essence it is his promissory note.

A bill of exchange (draft) is a written document containing an unconditional order from the drawer (creditor) to the payer to pay the amount of money specified in the bill to a third party or to his order. Unlike a simple bill of exchange, not two, but at least three persons are involved in a bill of exchange: the drawer (drawer), issuing the bill; the payer (drawee), to whom the order is made to make payment on the bill; bill holder (remitee) – recipient of payment under a bill. A bill of exchange must be accepted by the payer (drawee), and only after that it acquires the force of an executive document.

7. Bank (plastic) cards issued by banks are a convenient form of making payments. Such settlements on the territory of the Russian Federation are regulated by the Regulations of the Central Bank of the Russian Federation dated April 9, 1998 “On the procedure for issuing credit organizations bank cards and making settlements for transactions carried out using them."

A corporate bank card allows its owner to carry out transactions on the account of a legal entity. The holder of such a card is usually an employee of the organization who is authorized to perform transactions on the account.

There are two types of corporate bank cards: corporate payment cards and credit cards.

A corporate payment card is a bank card that allows its holder, authorized by a legal entity, to manage funds in the legal entity’s account within the spending limit in accordance with the terms of the agreement with the client.

A corporate credit card is a bank card that allows the holder, authorized by a legal entity, to carry out transactions in the amount of the credit line provided by the issuer and within the spending limit established by the issuer in accordance with the terms of the agreement with the client, according to the list of permitted transactions.

To obtain a corporate bank card, an organization must open an account with the issuing bank and enter into an agreement that would provide for settlements on the account using a bank card.

The above forms of non-cash payments are actively used in the Russian payment system. However, gradual reform of the system will lead to the emergence of new forms and methods of calculation.

In the next part of this chapter, I consider it necessary to analyze the prospects for the development of non-cash money circulation in our country.

1.3. PROSPECTS FOR THE DEVELOPMENT OF NON-CASH TURNOVER IN RUSSIA.

In the conditions of modern payment systems, and with the development of electronic technology, prospects for the development of non-cash payments using bank plastic cards are opening up. It so happened that all the main international cards that have become widespread throughout the world are already represented on the Russian market.

A credit card is the next stage in the development of consumer credit after express lending in areas such as electronics trade, household appliances and sporting goods. The bank guarantees the opening of a loan to the owner of the credit card. The cardholder receives a monthly message from the card company summarizing the previous month's expenses. Payment of the debt must be made by the end of the month in which the message is received. Owners are charged an annual fee for the card; some types of cards are free. In Russia, this form of calculation is just gaining momentum, while abroad they have already become widespread.

Also, debit plastic cards are becoming increasingly popular. As a rule, they are distributed through enterprises that transfer wages to employees on cards.

Currently, in order to increase the share of plastic cards used in payments, banks provide cardholders with a number of additional services: from standard ones, such as insurance, to exclusive ones, as well as a whole package of discount cards for retail chains that work with the bank. When implementing discount programs, banks should evaluate the possible financial result, since the consumer’s interest in the service depends on it.

In addition to the active use of bank cards, it is necessary to develop a system of automated payments in real time. The essence of such systems is that the time required to carry out all procedures for transferring banking information between credit institutions and verifying it will be measured in seconds, and the moment funds are written off from the payer’s account will coincide with the moment they are credited to the recipient’s account. The creation of a system of automated settlements in real time assumes that both the Bank of Russia and credit organizations will have to abandon paper media for primary information and switch to working with electronic documents.

IN Lately Computer systems such as the Internet, Faxnet, Fidonet, as well as special banking systems are becoming increasingly widespread. SWIFT systems and REUTER. In the West, these systems are used not only as a means of transmitting information, but also for commercial purposes, including for payments. Currently, such calculations are being implemented in Russia.

Summing up the first chapter, we can conclude that the Russian non-cash payment system is in its infancy. However, many of the forms of payment used in world practice are already used in the country’s payment system at the proper level. Positive trends in the development of non-cash payments in our country are also definitely visible.

2. ANALYSIS OF THE SYSTEM OF NON-CASH PAYMENTS ON THE EXAMPLE OF SBERBANK OF RUSSIA

2.1. GENERAL CHARACTERISTICS OF ADDITIONAL OFFICE No. 4090/067 KOTLAS BRANCH No. 4090 OF THE NORTHERN BANK OF SBERBANK OF RUSSIA.

Additional office No. 4090/067 is located at the address: Arkhangelsk region, Koryazhma city, Kirova street, building 29, is an internal structural division of the Kotlas branch No. 4090 of the Northern Bank of Sberbank of Russia and is located outside its location. The procedure for opening and closing additional offices is regulated by the Bank's Charter.

The additional office is part of the Bank’s unified system and is organizationally subordinate to the Kotlas branch No. 4090 of the Northern Bank of Sberbank of Russia.

It was created on the basis of the Resolution of the Board of the Security Council of the Russian Federation, operates in the city of Koryazhma within the territorial boundaries of the Kotlas branch No. 4090 of the Northern Bank of Sberbank of Russia, has a seal depicting the emblem of Sberbank of Russia and the number of the additional office, stamps, forms using the name of the Bank.

The additional office represents the interests of Sberbank of Russia and ensures their protection.

It is universal, that is, it carries out transactions with both individuals and legal entities. The office is located in a fairly new three-story building, which is owned by Sberbank of Russia.

The head of the additional office is the manager. The scope of powers of the head of the additional office is determined by the power of attorney issued to him in the manner established by Sberbank of Russia and the territorial bank.

The head of the additional office is a member of the Board of the branch of Sberbank of Russia.

The additional office does not have a separate balance sheet. Operations carried out by the additional office are reflected in the balance sheet of the Kotlas branch No. 4090 of the Northern Bank of Sberbank of Russia.

No structural divisions are formed within the additional office.

In its activities, the additional office is guided by legislation Russian Federation, other regulatory legal acts, including regulations Bank of Russia, Bank Charter.

The Bank bears responsibility for obligations to clients arising from the activities of the additional office.

Termination of the activities of an additional office is carried out by closing it. The closure of an additional office can be carried out by decision of the board of the territorial bank in the manner established by Sberbank of Russia. Upon termination of the activities of an additional office, its documents and property are transferred to the Kotlas branch No. 4090 of the Northern Bank of Sberbank of Russia.

The dynamics of attracted and placed funds of the Kotlas branch No. 4090 of the Northern Bank of Sberbank of Russia for 2008-2011 is presented in Appendix D.

There are also data on expenses and income for 2008-2011 (Appendix D).

2.2. ORGANIZATION OF NON-CASH PAYMENTS IN THE ADDITIONAL OFFICE No. 4090/067 of the KOTLAS BRANCH No. 4090 of the NORTHERN BANK OF SBERBANK OF RUSSIA.

The main forms of non-cash payments carried out in the additional office are:

a) settlements by payment orders;

b) settlements under a letter of credit;

c) payments by checks;

d) settlements for collection.

Forms of non-cash payments are chosen by bank clients independently and are provided for in agreements concluded by them with their counterparties.

The bank does not interfere in the contractual relations of clients. Mutual claims regarding settlements between the payer and the recipient of funds, except those arising through the fault of the bank, are resolved in the manner prescribed by law without the participation of the bank.

I would like to note the general rules for non-cash payments:

All non-cash payments are carried out through credit organizations (branches) or Sberbank of Russia on accounts opened on the basis of an agreement bank account or a correspondent account (sub-account) agreement, unless otherwise established by law and not stipulated by the form of payment used.

Settlement transactions for transfers Money in our branch are carried out using:

1) correspondent accounts (sub-accounts) opened with Sberbank;

2) correspondent accounts opened with other credit institutions;

3) accounts of settlement participants opened with non-bank credit institutions carrying out settlement operations;

4) inter-branch settlement accounts opened within one credit institution.

Funds are written off from an account by order of its owner or without the order of the account owner in cases provided for by law and/or an agreement between the bank and the client.

Debiting funds from the account is carried out on the basis of settlement documents drawn up in accordance with the requirements of the Regulations on Sberbank, within the limits of funds available in the account, unless otherwise provided in agreements concluded between Sberbank or credit organizations and their clients.

The procedure for registration, acceptance, processing of electronic payment documents and carrying out settlement transactions using them is regulated by separate regulations of Sberbank of Russia, with the exception of cases specified in this Regulation on Sberbank, and agreements concluded between the Bank of Russia or credit institutions and their clients that determine the exchange procedure electronic documents using information security tools.

Short description

IN modern conditions money is an integral attribute of economic life, since all transactions related to the supply of material assets and the provision of services are completed in monetary settlements. Payments can take both cash and non-cash forms. Organization cash settlements using non-cash money is much preferable to cash payments, since significant savings are achieved on distribution costs. The widespread use of non-cash payments is facilitated by an extensive network of banks, as well as the state’s interest in their development, both for reasons of savings and for the purpose of studying and regulating macroeconomic processes.

Table of contents

Introduction…………………………………….……………………………3
1. Non-cash payments in the money circulation system…………………5
1.1. The concept and essence of the non-cash payment system.………...…5
1.2. Basic forms of non-cash payments……………………………6
1.3. Prospects for the development of non-cash money turnover in Russia.………………………………………………………………………………………12
2. Analysis of the non-cash payment system using the example of Sberbank of Russia....................................................... ........................................................ ........................16
2.1. general characteristics additional office No. 4090/067 Kotlas branch No. 4090 of the Northern Bank of Sberbank of Russia……………………….……………………………………………………16
2.2. Organization of non-cash payments in additional office No. 4090/067 of Kotlas branch No. 4090 of the Northern Bank of Sberbank of Russia ...................................... ........................................................ ............................................18
2.3. Bank cards in the non-cash payment systems of Sberbank of Russia……………………………………………………………………………………………….24
3. Measures to improve non-cash payments with clients in additional office No. 4090/067 of Kotlas branch No. 4090 of the Northern Bank of Sberbank of Russia...................................... ...............................29
Conclusion…………………………………………………………….....31
References……………………………………………………………......34
Applications……………………………………………………………………………….35

Identification of the essence of the organization of non-cash payments. The concept of payment cards. The bank card market in the non-cash payment system of Sberbank of Russia. Establishing the importance of bank cards in the modern world, identifying their shortcomings and ways to improve.

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Introduction
Chapter 1 Organizational and economic characteristics PJSC Sberbank
Chapter 2 Organization of non-cash payments in PJSC Sberbank
Conclusion
List of sources used

Introduction

The purpose of pre-graduation practice is to develop skills in the practical use of theoretical knowledge in practical activities, collecting, systematizing and processing information practical material on the topic of graduation qualifying work"Organization of non-cash payments in a commercial bank."

Object of study – PJSC Sberbank

During the internship, the following questions were raised and resolved:

– characteristics of the activities of PJSC Sberbank are given;

– a diagram has been drawn up organizational structure management;

– the functions of the main structures and the interaction between them are considered;

– forms and types of non-cash payments are considered;

– the process of managing non-cash payments has been studied;

– the organization of non-cash payments was analyzed;

– registers of completed documents in Russian currency were compiled;

– familiar with all forms of non-cash payments;

– learned how to process and pay transfers.

When writing the report, systematization methods, analytical, prognostic, calculation, and graphic were used.

The practical training was completed in the additional office of Sberbank PJSC No. 85932/04.

The purpose of undergoing practical training is to consolidate theoretical knowledge in the field of banking, acquire professional skills of a specialist and collect information for writing a project report.

Chapter 1 Organizational and economic characteristics of PJSC Sberbank

PJSC Sberbank is the largest bank in Russia and the CIS with the widest network of divisions, offering the full range of investment banking services. The founder and main shareholder of Sberbank PJSC is central bank Russian Federation owning 50% authorized capital plus one voting share; over 40% of shares belong to foreign companies. About half Russian market private deposits, as well as every third corporate and retail loan in Russia come from PJSC Sberbank.

Full corporate name of the bank: Public Joint Stock Company Sberbank.

Abbreviated name of the bank: PJSC Sberbank.

The history of Sberbank of Russia begins with the personal decree of Emperor Nicholas I of 1841 on the establishment of savings banks, the first of which opened in St. Petersburg in 1842. A century and a half later - in 1987 - on the basis of state labor savings banks, a specialized bank for labor savings and lending to the population was created - Sberbank of the USSR, which also worked with legal entities. The Sberbank of the USSR included 15 republican banks, including the Russian Republican Bank.

On this moment despite the far from outstanding quality of service in most branches (with the exception of services for VIP clients), the bank is a leader not only in the size of assets, but also in the number of current accounts legal entities(over 1 million). In the private deposit market, Sberbank PJSC is a monopolist - it controls 45% of the market (the bulk of the deposits of “physicists” are so-called pension deposits in rubles). It is worth noting that at the beginning of 2002 the bank's share was 71.4%. A further decline in the market share occupied by Sberbank is largely facilitated by the deposit insurance system and an increase in the amount of insurance compensation. About 11 million people receive salaries through Sberbank PJSC, and 12 million receive pensions. The bank has issued more than 30 million plastic cards, the number of installed ATMs exceeds 19 thousand. The number of employees as of December 31, 2012 was over 233 thousand people.

Main areas of banking activities:

1. Corporate business: servicing settlement and current accounts, opening deposits, providing all types of financing, issuing guarantees, servicing export-import transactions of clients, collection services, cash services, conversion services, services for transferring funds by the population in favor of legal entities, transactions with bills and others.
2. Retail business: provision of banking services to clients - individuals for accepting funds on deposit, lending, servicing bank cards, transactions with precious metals, savings certificates and bills, purchase and sale of foreign currency, payments, money transfers, including without opening bank accounts, storage of valuables and others.
3. Transactions in financial markets: with securities, derivatives financial instruments, foreign currency; placement and attraction of funds in the interbank market and capital markets and others.

Within the framework of the listed areas of activity, Sberbank PJSC offers a wide range of banking products and services.

In addition to banking operations, the bank carries out:

• Issuance of guarantees for third parties;
• Acquisition of rights of claim from third parties;
• Trust management of funds;
• Professional activities in the securities market, including brokerage, dealer and depository activities;
• Other operations and services.

The General Meeting of Shareholders is the highest management body of the bank. At the general meeting of shareholders, decisions are made on the main issues of the bank's activities. The list of issues falling within the competence of the general meeting of shareholders is determined by the Federal Law “On Joint Stock Companies” dated December 26, 1995 No. 208-FZ (as amended on December 28, 2013) and the bank’s charter.

In accordance with the charter, the general management of the bank's activities is carried out by the supervisory board. The competence of the supervisory board includes issues of determining priority areas of the bank’s activities, appointment of board members and early termination of their powers, issues of convening and preparing general meetings shareholders, recommendations on the amount of dividends on shares, periodic hearings of reports from the president, chairman of the bank’s board on the bank’s activities and other issues. Supervisory Board committees are bodies created for the preliminary consideration of the most important issues, falling within the competence of the supervisory board, and preparing recommendations on them. Committees are formed annually from among the members of the bank's supervisory board. Each committee includes independent directors. Committees promote working interaction with the bank’s management bodies. Management of the current activities of the bank is carried out by the president, chairman of the board and the board of directors of the bank.

In order to increase operational efficiency and business development, the bank has a number of collegial working bodies (committees) reporting to the board of Sberbank PJSC, the main tasks of which are to resolve issues and implement a unified, agreed-upon policy on various directions operational activities of the bank. The Collegium is a platform for active discussion of strategic issues of the bank’s development and development of optimal solutions that take into account the characteristics of the regions.

Let's consider financial condition PJSC Sberbank.

Table 1 ¾ Main financial indicators of Sberbank PJSC for 2012-2014,

The growth of assets in 2012 compared to 2013 was 19.8%, and in 2014 compared to 2013 the growth rate increased to 33.6%. The deviation of the bank's capital in 2013 compared to 2012 was 18.4%, and in 2014 compared to 2013 the growth rate decreased to 16.2%.

Consider the dynamics and structure of the bank’s balance sheet indicators.

Table 2 ¾ Dynamics of assets of Sberbank PJSC for 2012 – 2014, billion rubles.

The bank's assets in 2013 increased by 19% compared to the previous period, while in 2014 the growth was 34% compared to 2013. The main factors for the growth of the bank's assets are: an increase in net loan debt, which amounted to 32% in 2014 and 22% in 2013, an increase in investments in securities by 0.1% in 2014 and 13% in 2013. Also in 2014 there was a significant increase in funds. The increase in the growth rate of total assets is due to an increase in growth in the main items of assets.

Let's consider an analysis of the asset structure of Sberbank PJSC.

Table 3 ¾ Structure of assets of Sberbank PJSC for 2012 – 2014, billion rubles.

The largest share in the structure of the bank's assets is occupied by net loan debt (73%), which remains at the same level in the period under study. Net investments in securities occupy 10% of the bank's balance sheet assets, which indicates the bank's high investment activity.

Table 4 ¾ Analysis of the dynamics of equity capital of Sberbank PJSC for 2012-2014, billion rubles.

From the data on the dynamics of own funds, we can conclude that in the period from 2012 to 2013. there is an increase in some indicators, such as: “retained profit (uncovered losses) of previous years” and “unused profit (loss) for the reporting period.”

As you can see in the figure, own funds show steady growth.

Table 5 ¾ Analysis of the structure of equity capital of Sberbank PJSC for 2012-2014, billion rubles.

According to the table, the largest share in the structure of equity is occupied by reinvested profit, while there is a steady increase in the share of retained earnings of previous years, and the share of unused profit of the reporting period tends to decrease. The share of revaluation amounts of shareholders' fixed assets and share premiums is also decreasing. The revaluation at fair value of securities available for sale is negative, which indicates losses from investment activities.

Consider the economic standards of Sberbank PJSC for 2012-2014

As Figure 4 shows, in 2014 the bank's capital adequacy ratio decreased significantly from 12.87% to 11.5%, although it still corresponds to the required value of 10%.

Let's consider an analysis of the dynamics of funds raised by Sberbank PJSC.

Table 6 ¾ Analysis of the dynamics of funds raised by Sberbank PJSC for 2012-2014, billion rubles.

The bank's liabilities show positive dynamics over the period under study: in 2013, the growth of liabilities was 20% compared to the previous period, and in 2014, 37.8% compared to 2012. The main growth factors are: the growth of loans and deposits of the Central Bank, which amounted to 43% in 2013, and 78.7% in 2014 compared to 2011. Deposits from individuals tend to decrease (in 2013, deposits amounted to 20% compared to the previous period, and in 2014 – 5.4% compared to 2013)

Table 7 ¾ Analysis of the structure of funds raised by Sberbank PJSC for 2012-2014, billion rubles.

The largest share in the structure of raised funds is occupied by funds from clients who are not credit institutions; their share at the end of 2013 was 77.6%. Loans, deposits and other funds from the Central Bank of the Russian Federation also made up a significant share in the structure of funds raised in 2013.

Chapter 2 Organization of non-cash payments in PJSC Sberbank

Non-cash payments are payments made without the use of cash, through the transfer of funds to accounts in credit institutions and offsets of mutual claims. Non-cash payments are of great economic importance in accelerating the turnover of funds, reducing the cash required for circulation, and reducing distribution costs. The difference between non-cash payments and cash payments:

1) in cash payments, the payer and the recipient take part, transferring cash. In non-cash payments there are three participants: the payer, the recipient and the bank in which such payments are made in the form of an entry in the accounts of the payer and the recipient;

2) participants in non-cash payments have a credit relationship with the bank. These relationships are manifested in the amounts of balances on the accounts of participants in such settlements. There are no such credit relations in cash circulation;

3) movements (transfers) of money belonging to one participant in the settlements in favor of another are made by making entries in their accounts, as a result of which the credit relations of the bank with the participants in such transactions change. Thus, the circulation of cash is replaced by a credit operation. Non-cash payments in the economy are organized according to a certain system, which is understood as a set of principles for organizing non-cash payments, the requirements for their organization, determined by specific business conditions, as well as forms and methods of payments and related document flow.

The payment form is a set of interrelated elements, which include the payment method and the corresponding document flow. Document flow is a system of registration, use and movement of settlement documents and funds, which includes: issuing an invoice by the shipper and transferring it to other participants in the settlements; contents of the payment document and its details; deadlines for drawing up a settlement document and the procedure for presenting it to the bank, as well as to other participants in the settlements; movement of payment documents between banking institutions; procedure and terms of payment of the settlement document, transfer and receipt of funds; the procedure for using the settlement document for mutual control of settlement participants and the implementation of economic impact measures.

Non-cash payments mainly serve the sphere of economic relations of enterprises and their relationship with the financial and credit system. Thus, their essence is that economic bodies make payments to each other for inventory and services rendered, as well as for financial obligations by transferring the amounts due from the payer’s account to the recipient’s account or offsetting mutual debt.

The importance of non-cash payments is great because:

1) non-cash payments contribute to the concentration of monetary resources in banks. Temporarily free funds of enterprises stored in banks are one of the sources of lending;

2) non-cash payments contribute to the normal circulation of funds in the national economy;

3) a clear distinction between non-cash and cash money circulation creates conditions that facilitate the planning of money circulation and non-cash money circulation, as well as determining the size of the issue and withdrawal of cash from circulation.

On the one hand, the development of non-cash payments leads to a reduction in the need for cash and savings in distribution costs. The larger the payment, the more pronounced these benefits are. However, if the payment amount is insignificant, then cash payment is more profitable. It is quite difficult to establish exactly the line where the advantages of cash payment turn into its disadvantages.

Non-cash transactions are reflected in settlement, current and other accounts opened by banks to their clients after the latter submit the relevant documents.

All non-cash payments are made on the basis of payment documents. Their forms must comply with established standards, and they must contain the following details:

– name of the settlement document and its form code according to OKUD;

– document number, date, month, year of its execution. In this case, the date is indicated in numbers, the month in words, the year in numbers;

– name and location of the payer’s bank, its bank identification code (BIC), correspondent account or sub-account number;

– name of the payer, his identification number (TIN), checkpoint, as well as bank account number;

– name of the recipient of funds, his bank account number;

– name and location of the recipient’s bank (not indicated on the check), its bank identification code (BIC), correspondent account or subaccount number. In this case, it is allowed to abbreviate the name of the payer and recipient, which does not complicate the work of banks and clients;

– purpose of payment (not indicated on the receipt). The tax to be paid is highlighted in the settlement document on a separate line(V otherwise there must be an indication that no tax is being paid);

– payment amount, indicated in numbers and words;

– order of payment and type of transaction.

The principles of organizing settlements are the fundamental principles of their implementation. Compliance with the principles together allows us to ensure that calculations meet the requirements: timeliness, reliability, efficiency. The first principle - the legal regime for making settlements and payments - requires that the behavior of participants in settlement relationships comply with the rules of law and legal responsibility. The basis for this is a set of laws and regulations. The main regulatory body of the payment system is the Central Bank of the Russian Federation (Bank of Russia). Among its main tasks is to ensure the efficient and uninterrupted functioning of the settlement system.

The second principle is making payments on bank accounts. A necessary prerequisite is the presence of bank accounts for both suppliers and buyers. For settlement services, a bank account agreement is concluded between the bank and the client - an independent bilateral (participants have both rights and obligations) civil law agreement. Clients have the right to open the number of settlement, deposit and other accounts they need in any currency in banks with their consent, unless otherwise provided by federal law. To conduct settlements among themselves, banks and other credit institutions open correspondent accounts - with each other (a correspondent account agreement is concluded) and, without fail, with the institutions of the Bank of Russia (agreement for bank settlement services).

The third principle is maintaining liquidity at a level that ensures uninterrupted payments. Compliance with this principle is the key to clear, unconditional fulfillment of obligations. All payers must plan receipts, write-offs of funds from accounts, and prudently seek missing resources in order to timely fulfill debt obligations.

The fourth principle is the presence of the payer’s acceptance (consent) to the payment. This principle is implemented by using either an appropriate payment instrument (check, promissory note, payment order), indicating the owner’s order to write off funds, or special acceptance of documents issued by recipients of funds (payment requests, bills of exchange).

At the same time, the legislation provides for cases of indisputable (without the consent of payers) write-off of funds: arrears on taxes and other obligatory payments - on the basis of writs of execution issued by the courts, some fines on the orders of collectors, direct write-off for heat and electrical energy, public utilities and so on.

The fifth principle—urgency of payment—follows from the very essence of a market economy, an essential condition of which is the timely and full fulfillment of payment obligations. The meaning of this principle lies in the fact that continuously spent funds on the production of goods and the provision of services must be reimbursed through payments from buyers within the time limits stipulated by the concluded contracts.

The sixth principle is the principle of property liability for non-compliance with contractual terms. The essence of this principle is that violations of contractual obligations in terms of settlements entail the application of civil liability in the form of compensation for losses, payment of penalties, as well as other measures of liability. (Civil Code of the Russian Federation, Chapter 25, Article 395)

The seventh principle - control of all participants over the correctness of calculations, compliance with established provisions on the procedure for their implementation - is divided into preliminary, current, subsequent, internal and external control. Big role In compliance with this principle, the establishment in accordance with Art. 16 of the Federal Law of the Russian Federation of November 21, 1996 No. 129-FZ “On Accounting”, the publicity of financial statements.

Non-cash payments are carried out on the basis of payment documents of the established form and in compliance with the appropriate document flow. The choice of payment form is mainly determined by:

– the nature of economic relations between counterparties;

– features of the supplied products;

– location of the parties to the transaction;

– method of transporting goods;

– financial situation of legal entities.

Regulations of the Central Bank of Russia dated October 3, 2002. No. 2-P “On non-cash payments in the Russian Federation” establishes the following forms of non-cash payments: payments by payment orders, letter of credit form of payments, payments by checks and by collection.

A payment order is an order from the account owner (payer) to the bank servicing him, formalized by a settlement document, to transfer a certain amount of money to the recipient's account opened in this or another bank.

In payments for goods and services, payment orders are used:

– for goods received, work performed, services rendered (reference in the order to the number and date of the shipping document confirming receipt of goods or services by the payer);

– for payments in the order of advance payment for goods and services (link in the order to the number of the main agreement, agreement, contract that provides for advance payment);

– payments to transport, utility, household enterprises for operational services, etc.

In settlements for non-commodity transactions, payment orders are used for:

– payments to budgets of all levels and extra-budgetary funds;

– repayment of bank loans and interest on loans;

– transfer of funds to government agencies and social insurance;

– contributions of funds to authorized funds when establishing a JSC, LLC, etc.;

– acquisition of shares, bonds, certificates of deposit, bank bills;

– payment of penalties, fines, penalties, etc.

The payment order is issued by the payer on a standard form containing all the necessary details:

– for the payer and recipient of funds - taxpayer identification number (TIN), name and account number in a credit institution (branch) or division of the Bank of Russia settlement network;

– for credit institutions - their names and locations, bank identification code (BIC) and account numbers for settlement transactions.

Payment orders are accepted by the bank regardless of the availability of funds in the payer's account. If there is no or insufficient funds in the account, payment orders are placed in card index No. 2 and are paid as funds arrive in the order established by law. In accordance with the law, partial payment of payment orders from the card index is allowed, while the bank uses a payment order.

The bank is obliged to inform the payer, upon his request, about the execution of the payment order no later than the next business day after the payer contacts the bank, unless a different period is provided for in the bank account agreement.

Payment orders are used for settlements in the order of scheduled payments, i.e. by periodically transferring funds from the buyer's account to the supplier's account at specific times and in a certain amount based on the plan for the supply of goods and provision of services for the coming month (quarter). Payments using scheduled payments are a progressive form of transferring payments, since they are based on the counter movement of money and goods. This leads to faster settlements, a reduction in mutual accounts receivable and payable, and enables enterprises to better plan their payment turnover.

Payments by payment orders have a number of advantages compared to other forms of payment: relatively simple document flow, acceleration of cash flow, the ability of the payer to pre-check the quality of paid goods and services, and the ability to use this form of payment for non-commodity payments.

A letter of credit is a conditional monetary obligation of a bank, issued by it on behalf of a client in favor of its counterparty under an agreement under which the bank that opened the letter of credit (issuing bank) can make a payment to the supplier or authorize another bank to make such payments, subject to the provision of documents to them, provided for in the letter of credit, and subject to fulfillment of other conditions of the letter of credit. The letter of credit is intended to serve only one supplier and cannot be forwarded. Payment from a letter of credit is carried out only by non-cash payment.

Banks can open the following types of letters of credit:

– covered (deposited) and uncovered (guaranteed);

– revocable and irrevocable.

When opening a covered letter of credit, the issuing bank transfers, at the expense of the payer's funds or the loan provided to him, the amount of the letter of credit at the disposal of the executing bank for the entire validity period of the letter of credit. When opening an uncovered letter of credit, the issuing bank grants the executing bank the right to write off funds from the correspondent account maintained by it within the amount of the letter of credit. The procedure for writing off funds from the correspondent account of the issuing bank under a guaranteed letter of credit is determined by agreement between the banks.

A revocable letter of credit is one that can be amended or canceled by the issuing bank without prior notice to the recipient of the funds. Such a letter of credit does not provide the seller with a sufficient guarantee of receipt of payment, so in practice it is almost never found. A letter of credit is revocable unless its text expressly states that it is irrevocable. An irrevocable letter of credit is one that cannot be amended or canceled without the consent of the recipient of funds and which bears a corresponding mark. Such a letter of credit represents a firm commitment of the bank to pay the seller for a supply or service if the latter fulfills all the conditions of the letter of credit. The vast majority of letters of credit are irrevocable.

To open a letter of credit, the payer’s application in the established form is submitted to the issuing bank, which indicates:

– number of the agreement under which the letter of credit is opened;

– validity period of the letter of credit;

– name of the supplier and name of the bank executing the letter of credit;

– the name of the documents serving as the basis for payment under the letter of credit;

– deadline for their submission and procedure for registration;

– type of letter of credit and its amount;

– a list of goods, works and services for which a letter of credit is opened, and terms of shipment;

– method of implementing a letter of credit.

When paying under a letter of credit, the recipient bank (executing bank) is obliged to check the supplier’s compliance with all the terms of the letter of credit, as well as the correctness of the register of accounts, the correspondence of the supplier’s signatures and seal on it with the declared samples. Documents confirming payments under the letter of credit must be presented by the supplier to the bank before the expiration of the letter of credit and confirm the fulfillment of all conditions of the letter of credit. If at least one of these conditions is violated, payments under the letter of credit are not made.

The letter of credit is closed at the executing bank (in the amount of the letter of credit or its balance):

– upon expiration of the letter of credit;

– on the basis of an application by the recipient of funds to refuse further use of the letter of credit before its expiration, if the possibility of such refusal is provided for by the terms of the letter of credit;

– by order of the payer on full or partial revocation of the letter of credit, if such revocation is possible under the terms of the letter of credit.

The letter of credit form of payment is the most expensive. It requires additional expenses for the buyer, this is due not only to the large commissions that the bank charges, but also to the fact that most letters of credit with which Russian firms work are “covered”. This means that the buyer has significant funds diverted from circulation during the contract period, equal to the amount payment under the contract.

The convenience of this form of payment for both the supplier company and the buyer company lies in a certain guarantee: timely and complete receipt of payment by the supplier if the delivery complies with the contract; compliance with the ordered products stipulated conditions, which is often controlled by an authorized representative of the purchasing company.

A check is security, containing the order of the drawer to the bank to pay the amount specified in it to the holder of the check. The drawer of the check can be any legal or natural person who has funds in the bank, which it manages by issuing checks in favor of the check holder; The payer is the drawer's bank.

To receive settlement checks from the servicing bank, an application is drawn up in the prescribed form, signed by the head of the enterprise, the chief accountant and certified by a seal. The application indicates the number of checks and the amount of the total need for settlements by checks, which allows you to determine the limit of one check, which must be placed on the back of each check. Check books are issued for a specific period and total payment amount.

There are two types of checkbooks: limited and non-limited. The difference between them is that receipt of a limited book is accompanied by the deposit of the total payment amount in a separate personal account of the drawer. This account is credited with the amount of funds deposited from the relevant account.

An unlimited book does not provide for the deposit of funds. In this case, the check at the bank is covered by the funds in the corresponding account of the drawer, but not in excess of the amount guaranteed by the bank in agreement with the drawer when issuing the checkbook. The bank can guarantee to the drawer of the check, in the event of a temporary lack of funds in his account, payment of checks at the expense of the bank.

The check must contain the following mandatory details:

– the name “check” included in the text of the document;

– an order to the payer to pay a certain amount of money;

– name of the payer and indication of the account for payment;

– indication of the payment currency;

– indication of the date and place of drawing up the check;

– signature of the person who wrote the check - the drawer. The absence of any of the specified details in the document deprives it of legality. A check that does not indicate the place of its issue is considered to be signed at the place of origin of the drawer.

Rights under a check can be transferred, with the exception of a registered check, which is not transferable.

When making payments by check, remember that the check must be paid in the full amount for which it was issued, without any commission (in this case, the indication of interest is considered unwritten). A check cannot be revoked by the drawer before the expiration of the period established by internal bank rules for its presentation for payment (presentation of the check to the bank by the check holder).

If there are no funds in the payer’s account or there are insufficient funds, payment requests are placed in file cabinet No. 2. In this case, the executing bank notifies the issuing bank about this by sending it a notice no later than the business day following the day the settlement documents are placed in the card index. The issuing bank, in turn, upon receipt of a notice from the executing bank, delivers the notice of filing to the client.

In Russia, in contrast to international practice, the check form of non-cash payments is less common.

Collection settlements are understood as banking operations in which a credit institution (bank) undertakes, on behalf of and at the expense of the client, to carry out the action of receiving the payment amount from the payer. Payments for collection are formalized by a payment request and a collection order.

The payment request contains the request of the recipient of funds to the payer to pay a certain amount of money by withdrawing from the payer’s current account, is drawn up on the established form and contains, in addition to the details indicated in payment order, details such as: –

terms of payment;

– deadline for acceptance;

– date of delivery to the payer of the documents provided for in the contract;

– name of the goods (works, services) and delivery date;

– number and date of the contract;

– numbers of documents confirming the delivery of goods (performance of work, provision of services);

– delivery method and other details - in the “Purpose of payment” field. The specified requirements are submitted for collection by the supplier after the goods have been shipped and the shipping documents have been issued. The supplier's bank is obliged to send the documents to the payer's bank, collect funds from it and transfer it to the supplier's bank account. The payer's bank, having received the documents, informs the payer and accepts them for payment only after receiving preliminary acceptance from him. Refusal to accept is also possible.

Payment of settlement documents is made as funds are received into the payer’s account in order of priority, established by law. Partial payment of payment requests and collection orders is allowed, which is made by payment order in a manner similar to the procedure for partial payment of a payment order, with the exception of a mark indicating partial payment.

A collection order is a settlement document on the basis of which funds are written off from payers' accounts in an indisputable manner. Collection orders are applied:

– in cases where an indisputable procedure for the collection of funds is established by law, including for the collection of funds by bodies performing control functions;

– in cases provided for by the parties to the main agreement, subject to the provision of the bank servicing the payer with the right to write off funds from the payer’s account without his order.

The main types of collection operations are simple (pure) collection and documentary (commercial). In the first case, the bank undertakes to receive money from a third party on the basis of a payment request not accompanied by commercial documents, and in the second, the bank must present commercial documents received from its client. Commercial documents include invoices, shipping and insurance documents, title deeds, and any other non-financial documents.

In general, settlements in the form of collection are quite widespread in international payments. Payments under contracts are made on the terms of a commercial loan, and foreign banks accept various documents for collection, including, in addition to the bills and checks mentioned above, stocks, bonds and others.

This form of payment involves certain risks and must be secured by trusting relationships between counterparties. For the supplier, the risk of late payment of invoices can be reduced by obtaining certain guarantees from the buyer. In this case, the contract can use various legal means of securing payment obligations (guarantees, bank guarantee, pledge, etc.).

Advantages of this form of calculation:

– for the supplier – banks protect his right to the goods until the documents are paid for or accepted. The payer is given the right to the goods by documents of title, which he takes possession of after payment (acceptance). The documents remain at the bank's disposal until the moment of payment and, in case of non-payment, are returned to the supplier's bank indicating the reasons for non-payment.;

– for the payer, this form of payment allows for maximum savings in foreign exchange resources and often payment for goods (if provided for in the contract) can be made with a delay of up to 30 days from the date the bank receives documents for collection.

Increasing the share of non-interest income is one of Sberbank’s strategic goals.

At the end of 2014, the share of net non-interest income in Operating income before provisions of the retail business amounted to 22.5%.

The main factor in the growth of non-interest income in retail business is transactions with bank cards, acquiring, payments and transfers.

The growth in the issuance of bank cards significantly accelerated the growth in the volume of transactions on card accounts.

Table 8 – Number of bank cards issued by Sberbank PJSC and the volume of card transactions for 2012-2014.

In 2014, the growth in the issuance of bank cards increased by 9%, and the turnover of card transactions increased by more than a third. The share of non-cash transactions in the total volume of card turnover is growing steadily and increased in 2014 from 19.5% to 23.8%.

In terms of the number of cards issued, Sberbank ranks first in Europe.

As can be seen in Figure 10, the volume of card transactions shows steady growth.

In 2013, Sberbank introduced new premium cards as part of the Premier tariff plan: Visa Platinum PayWave and World MasterCard Black Edition Paypass

Since July 2013 credit limit By credit cards is established at the time of their issuance. Clients can receive a card and immediately make their first transaction. The card can be issued using a passport and another document, and received at any office, regardless of the place of order. You can also order a card through Sberbank Online and then come to the branch to pick it up.

In 2014, the issue of bank cards of the Russian payment system “Universal Electronic Card” (PRO100) was launched throughout Russia; By the end of the year, the volume of production exceeded 50 thousand cards. PRO100 cards are issued in the “Personal” and “Salary” categories and are accepted throughout the acquiring network of Sberbank of Russia, as well as the infrastructure of banks participating in the UEC Payment System.

Table 9 – Number of active trade and service points and Turnover in the acquiring trade network of Sberbank PJSC for 2012-2014.

The number of active trade and service points involved in acquiring services increased by 130 thousand in 2014 to 446.1 thousand.

Sberbank's total commission income from trade acquiring services in 2014 increased to 30.4 billion rubles (+43% compared to 2013). At the same time, Sberbank's share in the acquiring market increased by 3.2 percentage points to 46.4%.

The annual turnover of bank cards on the Internet increased from 17 billion rubles. up to 47 billion rubles, and the total number of clients using Sberbank’s Internet acquiring service amounted to more than 750 organizations.

In 2012, the Bank introduced offline payment technology in high speed trains"Sapsan", which allows you to service bank cards while the train is moving in conditions of absence constant communication, acquiring contactless MasterCard PayPass and Visa payWave cards and a pilot project on the use of signature capture technology (replacing a paper check with a digital signature) were launched.

In 2013, the bank continued to develop its network accepting MasterCard payPass and Visa payWave contactless cards. At trade and service points, they are accepted by 433 thousand terminals.

Together with the State Unitary Enterprise Moscow Metro, Sberbank implemented a pilot project to accept contactless Visa PayWave and MasterCard PayPass cards as payment for tickets at metro kiosks. 64 ticket vending machines are installed at 10 Moscow metro stations; The plans include equipping all metropolitan subway stations with automatic machines.

In collaboration with the State Public Institution “Administrator of the Moscow Parking Space” and the company ASPARK LLC, Sberbank has begun accepting bank cards in parking machines in Moscow. 350 machines, acquiring services of which are provided by Sberbank, are installed within Garden Ring. You can pay for parking there with Visa and MasterCard bank cards with a magnetic stripe and a microprocessor, as well as contactless cards Visa payWave / MasterCard PayPass.

In July 2013, at the Big Ice Arena of the Sochi Olympic Park, for the first time in Russia, card acceptance was launched at a self-service vending machine operating without a cashier. In total, more than 150 such devices are located at Olympic venues.

The Bank has successfully implemented innovative mobile acquiring technology, which allows you to pay for goods and services using magnetic stripe cards or chip cards using a mobile phone.

As the official acquirer of the 2014 Olympics, Sberbank, in collaboration with the Sochi 2014 Organizing Committee and ticket operator Olympic Games organized payment for tickets to games by bank cards. The bank also provided acquiring for the exchange of purchased tickets for Olympic events by fans.

At the end of 2012, Sberbank's share in the pension payment market increased by 5.3 percentage points, exceeding the 50% level for the first time, and as of January 1, 2013 it amounted to 51.4%. In 2012, 3.3 million pensioners were attracted to receive pensions through Sberbank (excluding mortality), more than 1 million of them through consultation points in Pension Fund divisions.

In 2012, the Bank increased its share in the payments market wages by 5.7 p.p. and exceeded the 37% mark. More than 28 million individuals regularly receive wages on Bank cards.

Sberbank has launched a new technology that simplifies the process of paying wages to clients’ employees. It is enough for an enterprise to provide the Bank using the Sberbank Business Online register - a list of employees and amounts to be paid. After this, online, subject to the availability of funds in the company’s current account, wages are instantly credited to the employees’ cards. The process is fully automated, the Bank’s operational employees do not participate in it, and the possibility of operational errors is completely eliminated.

Number of employees salary cards in 2013 increased by 1.9 million to 21.1 million units. The volume of wage transfers increased by 28% to RUB 6,273 billion.

The number of pensioners receiving social pensions through Sberbank has increased. At the same time, the share of pensioners receiving pensions through Sberbank has increased.

All new since July 2013 Visa cards and Sberbank MasterCard are equipped with a chip, which significantly increases the level of security of the data stored on the card and is an effective method of combating skimming. Cards with a chip have to a greater extent protection compared to cards containing only a magnetic stripe: all operations require entering a PIN code, information from the chip cannot be copied. In addition, the entire network of self-service devices and Sberbank sales and service points is equipped to accept chips, which allows transactions to be carried out using the chip, and not using the magnetic stripe, which remains on the card according to the requirements of payment systems.

Throughout the network, cards are issued without PIN envelopes: when receiving the card at a branch, the client can choose a PIN code that is easier for him to remember. Previously, this technology was used for instant cards, now – for all cards.

Sberbank successfully launched a pilot project “Campus Card” in Mari state university. Students received a multifunctional card, which is the key to control bank account and is integrated into the university infrastructure: pass, grade book, access to the electronic library.

SMS notification of the client about the issue of a card in his name has been introduced, which can significantly reduce the risk of unauthorized issuance of bank cards.

The most significant service of the Bank in terms of the number of transactions remains the acceptance of payments from the public (money transfers in favor of legal entities). Their volume in 2012 amounted to 2,446 billion rubles, and the total number of accepted payments amounted to more than 1.1 billion. At the same time, there was a steady increase in the number of payments made in non-cash form (the increase in the number of payments from client accounts exceeded 70%). This dynamics is largely ensured by expanding the range of possible payments in information and payment terminals, the development of mobile and Internet banking, as well as the active growth of the customer base of the Autopayment service.

Taking into account the Bank’s high share in the market for payments to the country’s budget system, optimization also affected services in this area. Thanks to the launch of a federal service for making payments to the Federal Tax Service using a document index, the share of non-cash payments to the budget over the year increased from 2.5% to 8%.

Another new service in 2012 was the ability to repay loans issued by other banks through information and payment terminals. During the year, more than 15 billion rubles of loans from third-party banks were repaid.

In 2012, the Bank successfully developed the Autopayment service, which allows you to automatically pay for housing and communal services, fixed-line and cellular telephony services, and Internet access services from a bank card account. The number of clients using this service as of January 1, 2013 exceeded 6.7 million people.

In December 2012, Sberbank took an important step towards increasing its presence in the fast-growing Internet payments market: the decision was made to combine the Bank’s infrastructure with the Internet technologies of Yandex. Sberbank signed an agreement to acquire a 75% stake minus 1 ruble in the Yandex.Money company.

In 2012, the volume of money transfers between individuals grew by half. Transfers from card to card developed most dynamically due to their convenience: the volume of transfers grew more than 2.5 times over the year to almost 1 trillion rubles.

In 2013, Blitz translations were rebranded - now it is a product of Kolibri. Internal translations of "Kolibri" have been modified to work online: translation across the country takes less than 10 minutes.

Sberbank continues to develop the Autopayment service. For the convenience of customers, the ability to set a daily limit on the amount of Autopayments for cellular communications has been introduced. 21.5% of payments for cellular communications are made using Autopayments. The number of customers using the Autopayment service for cellular communications exceeded 10.8 million people. In general, the Bank's share in the mobile payments market exceeded 30%.

The bank has expanded the functionality of the “Autopayment for Housing and Public Utilities” service – the number of organizations for whose benefit the service can be activated has increased. The number of clients of the “Autopayment for housing and communal services” service increased to 2 million people. Automatic payment for loans from third-party banks has been launched. For the first time, Moscow Bank launched “Autopayment” using free details, which allows you to automate any regular client payment.

In 2014, there was a steady increase in payments from individuals to legal entities for all main types of payments. The average number of payments increased by 27% and amounted to 10 million per day. Sberbank has become a leader in accepting payments for housing and communal services, where the bank occupies 35% of the market, and for cellular communications - 39% of the market. This result was achieved thanks to the active development of non-cash payments through SMS service channels " Mobile bank» and Sberbank Online. In total, 19.6 million Sberbank clients have subscribed to the Autopayment service (+35% for the year). Number of subscribers to the “Autopayment – Cellular" reached 12.9 million people. The “Autopayment for housing and communal services” service is used by 6.7 million people in more than 100 cities of Russia.

In 2014, the volume of transfers increased significantly. The increase was 60%, the total amount of transfers for the year was 4.3 trillion rubles. The growth was mainly due to card transfers.

The growth in the volume of non-cash payments and transfers was facilitated by the development of services subsidiary company Sberbank "Yandex.Money". In 2014, as part of the integration program with Yandex.Money, Sberbank continued to improve its payment solutions and expand its product line shared services and coverage of the customer base. Sberbank has become the main channel for replenishing Yandex.Money electronic wallets with a replenishment volume of more than 1 billion rubles monthly. The areas of distribution of digital goods of Yandex.Money partners in Sberbank Online and the replication of the “Pay through Sberbank” solution in Yandex.Money products are actively developing.

Conclusion

I did an internship for 23 days at the Central Bank of PJSC Sberbank 8593/04 Lipetsk in the department for working with individuals. At the beginning of my internship, I studied the necessary regulatory framework for working in the department for working with individuals:

Bank of Russia Rules No. 205-P dated December 5, 2002 “Rules for maintaining accounting in credit institutions located on the territory of the Russian Federation";

2. Regulation of the Bank of Russia No. 2-P dated October 3, 2002 “On non-cash payments in the Russian Federation”;

3. Regulations of Sberbank of Russia No. 662-r dated December 14, 2000 “On the Operational Management of the Central Office of Sberbank of Russia”;

4. Rules of Sberbank of Russia No. 304-2-r dated November 4, 2000 “Rules of document flow and technology for processing accounting information in Sberbank of Russia”;

5. Regulations of Sberbank of Russia No. 355-3-r dated March 27, 2002 “On conducting interbranch settlements in Sberbank of Russia”;

6. Rules of Sberbank of Russia No. 881-2-r dated March 13, 2003 “Rules of internal control for the purpose of combating the legalization (laundering) of proceeds from crime and the financing of terrorism”;

7. Procedure No. 814-3-r dated April 14, 2004 “The procedure for opening, closing and maintaining accounts of legal entities by Sberbank of Russia and its branches.”

It was in practice at Sberbank that I had the opportunity to compare theoretical basis and knowledge with practical activities.

I became familiar with all forms of non-cash payments and worked with the following payment documents: payment orders, checks, payment requests, collection orders, payment orders and memorial orders.

I learned how to process and pay a “Hummingbird” transfer and carry out non-cash payments with individuals. persons, transfer of funds from card to Sberbank card.

Since, in accordance with the bank’s services, it is possible to provide account statements (at the client’s request), provision of an extract on current operations on the account, providing a duplicate of the account statement, providing a duplicate of the payment document at the client’s request, as well as performing currency control, clarifying details, etc., then accordingly Sberbank collects a commission, which is drawn up in a memorial order.

In the process of getting acquainted with the document flow of the department, every day I registered payment requests in a special journal for registering payment requests, where I indicated the date of the request, the payer’s account number, the name of the recipient and the amount. I also registered collection orders in another special journal, but their recording required the signature of the controller supervising a certain organization.

The work actually turned out to be very labor-intensive and gave rise to many questions on my part to the manager and helped me understand the intricacies of document flow.

I find the advantages of the internship I completed in that I became familiar with big amount information on which banking activities are based, became familiar with Sberbank’s computer work programs and acquired skills in working with its internal documentation.

Having studied the measures that are proposed to improve the payment system, it was revealed that the proposed measures will significantly change the payment system of the Russian Federation, improve monetary policy, expand non-cash payments, introduce modern technologies and methods of information transfer. Services for all payment participants should become more efficient and reliable. These measures will stabilize the payment system, bring it closer to international standards, and ensure financial stability monetary policy.

List of sources used

1 Civil Code of the Russian Federation (Part 2): Federal Law dated January 26, 1996 No. 14-FZ (as amended on November 30, 2011)
2 On banks and banking activities: Federal Law No. 395-1 dated December 2, 1990 (as amended on December 3, 2012).
3 On the Central Bank of the Russian Federation (Bank of Russia): Federal Law No. 86-FZ dated July 10, 2002 (as amended on December 3, 2012).
4 On the national payment system: Federal Law of June 27, 2011. No. 161-FZ;
5 On the rules for making money transfers: Regulation of the Bank of Russia dated June 19, 2012 No. 383-P.
6 On the rules for the exchange of electronic documents between the Bank of Russia, credit institutions (branches) and other clients of the Bank of Russia when making payments through the settlement network of the Bank of Russia: Regulation of the Bank of Russia dated March 12, 1998 No. 20-P
7 On the issue of bank cards and on transactions performed using payment cards: Regulation of the Bank of Russia dated December 24, 2004 No. 226-P
8 On the rules of accounting in credit institutions located on the territory of the Russian Federation: Regulation of the Bank of Russia dated July 16, 2012 No. 385-TT.
9 Trachuk A. V. Prospects for the development of non-cash retail payments / A. V. Trachuk // Finance and credit. – 2012. – No. 7. – pp. 24-32
10 Cash and electronic means of payment: problems, trends // Finance and credit. – 2012. – No. 7. – P. 3-23
11 National payment system Russia: problems and development prospects / NA. Savinskaya [and others]; edited by Doctor of Economics sciences, prof. ON THE. Savinskaya, Doctor of Windows, Sciences, prof. G.N. Beloglazova. – St. Petersburg. : Publishing house St. Petersburg State University of Economics and Economics, 2011. – 131 p.
12 Kokorev N. Non-cash payments // Financial newspaper. Regional issue.-2010.-No. 25.- P. 32.
13 Devyatlovsky V. N. Principles of organizing non-cash payments / V. N. Devyatlovsky // International Journal of Applied and Fundamental Research. 2012. – No. 12. – pp. 107-109
14 Devyataeva N.V. Problems of improving the system of non-cash payments in Russia / N.V. Devyataeva // Money and credit. - 2011. - No. 9. - P. 3-11
15 Berezina M.P. Non-cash payments in Russia: features of organization and directions for improvement // Finance and Credit, - 2011. - No. 5. - P. 24.
16 Bulatov M.A. Improving non-cash payments // Accounting and banks. 2011. -№4.-S. 28.
17 www.sbrf.ru Official website of Sberbank of Russia PJSC 18 www.cbr.ru Official website of the Bank of Russia
19 Annual report of Sberbank of Russia OJSC for 2012
20 Annual report of Sberbank of Russia OJSC for 2013
21 Annual Report of Sberbank of Russia OJSC for 2014

Report on practice at Sberbank PJSC updated: July 31, 2017 by: Scientific Articles.Ru

Development of settlement operations in a modern commercial bank (using the example of PJSC Sberbank of Russia)

Relevance of the topic

In accordance with the goal, it is necessary to solve a number of problems:

Analysis of bank assets for 2013 - 2015, thousand rubles.

Grouping of clients by average daily balance in 2015

Dynamics of payment orders of PJSC “Sberbank of Russia” additional office No. 8597/0401, %

Dynamics of the number of unprocessed documents for various reasons

10. Required equipment and software

11. Project development costs

12. Calculation of NPV and NPV for external project financing

13. Final project indicators

The economy of any state has a widely ramified network of relations between economic entities both within the country and between countries. The basis of these relations are settlements and payments, during which the mutual monetary claims and obligations of the parties are satisfied.

The majority of money turnover is non-cash, the share of which in Russia falls to more than 60%. Accordingly, economic processes in the country’s economy are mediated primarily by non-cash payments and settlements carried out through bank accounts.

A bank account is the central link in the relationship between the bank and the client. The growth of the amount of money in the account is often considered as the main indicator of the performance of enterprises. These accounts receive proceeds from the sale of products (works, services), including part of export proceeds from non-residents as a result of the sale of foreign currency within the country and other amounts.

Money is withdrawn from the current account to satisfy debt claims for payment of wages, deduction of taxes, fees, insurance premiums, payment of raw materials, materials, electricity, utilities, repayment of bills, loans, etc.

Non-cash payments are cash payments in banks by debiting money from the payer's accounts to the recipient's account using special payment forms.

Non-cash money circulation in the country is organized on the basis of certain principles. The principles here refer to the fundamental principles of settlements and payments. Basic principles of non-cash payments:

· debiting funds from customer accounts by the bank only by order of the account owner;

· cashless payment collection letter of credit

· the order of payments from the account is determined by the client at his own discretion (unless otherwise provided by law);

· independent choice by the client of payment forms and their stipulation in contracts between the payer and the recipient;

· payment documents are accepted for payment by the bank only if there are funds in the payer’s account;

· settlements through the RCC under the Central Bank of the Russian Federation or through clearing centers, as well as through correspondent accounts of banks opened with each other on the basis of interbank agreements;

· mutual claims regarding settlements between the payer and the recipient of funds are resolved by the parties in the prescribed manner without the participation of the bank;

· Liability of banks (RCC) is provided for violations when performing settlement operations.

Compliance with the principles together allows us to ensure that calculations meet the requirements: timeliness, reliability and efficiency.

All non-cash payments are made through the bank on the basis of settlement documents, which represent orders of the enterprise (account holder) drawn up in accordance with established standards for the transfer of funds and the terms of the concluded agreement.

A payment document is a document drawn up on paper or, in cases established by regulations, an electronic payment document:

· the payer's order to write off funds from his account and transfer them to the recipient's account;

· order of the recipient of funds to write off funds from the payer's account and transfer them to the account specified by the recipient of funds.

· Payment documents must contain the following details:

· name, number, date, month, year of issue of the payment document;

· payment type;

· name of the payer, account number, TIN;

· name and location of the payer's bank, its bank identification code, correspondent account or subaccount number;

· name and location of the recipient's bank, its BIC, correspondent account (sub-account) number;

· purpose of payment, amount and order of payment;

· type of operation and signature of authorized persons, seal imprint.

Non-cash payments are carried out using certain forms. The form of payment depends on the method and place of payment, as well as the type of documents and the nature of the document flow.

The forms of settlements between the payer and the recipient of funds are determined in the agreement.

The forms of non-cash payments are: settlements by payment order; settlements under a letter of credit; check settlements; settlements for collection, as well as settlements in other forms provided for by law, banking rules established in accordance with it and business customs applied in banking practice.

The implementation of non-cash payments between legal entities in the currency of the Russian Federation and on its territory is regulated by “Regulations on non-cash payments in the Russian Federation” No. 2-P, approved by the Central Bank of the Russian Federation on October 3, 2002.

Sberbank of Russia uses the following types of non-cash payments:

· settlements by payment orders;

· payments by letters of credit;

· settlements for collection.

Forms of non-cash payments are chosen by the Bank's Clients independently and are provided for in the agreements they conclude with their counterparties. The bank does not interfere in the contractual relations of clients.

All forms of non-cash payments are implemented by using the following payment documents:

· payment orders;

· letters of credit;

· payment requests;

· collection orders.

Settlement documents on paper are drawn up on document forms included in the All-Russian Classifier of Management Documentation (hereinafter - OKUD) OK 011-93 (class “Unified System of Banking Documentation”). Deviations from the established dimensions may be no more than 5 mm, provided their location is maintained and the settlement document forms are placed on an A4 sheet. The reverse sides of payment document forms must remain blank.

Settlement documents on paper are filled out using writing or electronic computers. The seal impression must be clear. When filling out payment documents, details are not allowed to go beyond the fields provided for their affixing.

Corrections, blots and erasures, as well as the use of correction fluid in settlement documents are not allowed.

Payment documents are valid for presentation to the servicing bank for ten calendar days (not counting the day of issue).

Payment documents are accepted by banks regardless of their amount.

Payers have the right to revoke their payment orders, recipients of funds (collectors) - settlement documents accepted by the Bank in the order of settlements for collection (payment requests, collection orders), not paid due to insufficient funds in the Client's account and placed in the card index.

Unexecuted settlement documents may be withdrawn from the card index in full, and partially executed ones - in the amount of the balance. Partial withdrawal of amounts from settlement documents is not permitted.

So, a system of non-cash payments can be defined as a set of rules that form the mechanism of non-cash payments and ensure their implementation.

The importance of non-cash payments in the context of globalization financial markets, accelerating the turnover of funds is of greater importance for the modern economy, since non-cash payments contribute to the concentration of monetary resources in banks.