Bank account is the general name of deposit account, loan account and current account opened by customers in the bank. In China, according to regulations, all state organs, organizations, military units, schools, enterprises and institutions must open accounts in banks. According to different purposes, bank accounts can be divided into basic account, special accounts and auxiliary accounts.
In the accounting institutions of bank accounting, in order to ensure the truthfulness, completeness and correctness of account books, subsidiary ledger and general ledger are classified records and reflections on the sources and use of funds caused by banking business and financial activities.
Extended data:
Features:
(1) handle RMB business. This is different from foreign currency deposit accounts, which handle foreign currency business and must be opened and used in accordance with the relevant regulations of the State Administration of Foreign Exchange.
(2) Handling fund receipt and payment settlement business. This is obviously different from a savings account. The basic function of savings is to deposit and withdraw principal and interest, but it cannot handle the receipt and payment of funds.
(3) It is a current deposit account. This is different from the company's time deposit account, and there is no settlement function.
Scope of use of different bank settlement accounts:
(1) basic deposit account: the receipt and payment of depositors' daily business activities, as well as the withdrawal of depositors' salaries, bonuses and cash.
(2) General deposit account: handling depositors' loans, loan repayment and other settlement funds; This account can be used for cash deposit, but not for cash withdrawal.
(3) Special deposit account:
A. The funds in the company's bank card account must be transferred and deposited through basic deposit account, and the account shall not handle cash receipt and payment business.
B cash shall not be withdrawn from the special deposit account for extra-budgetary funds, securities trading settlement funds, futures trading deposits and trust funds.
C if capital construction funds, renovation funds, policy real estate development funds and financial institutions need to withdraw cash from interbank fund accounts, they should be approved by the local branches of the people's bank of China when opening accounts.
4. Cash withdrawal from special deposit accounts for grain, cotton and oil purchase funds, social security funds, housing funds and party membership fees, tour fees and trade union fees shall be handled in accordance with relevant state regulations on cash management.
E. The income remittance account only accepts and does not pay except for the payment to its financial special account or extra-budgetary funds in basic deposit account; Except for the funds transferred from basic deposit account, the business expense account only pays and does not accept.
(4) Temporary deposit account:
A. Temporary deposit accounts are used to handle the receipt and payment of funds generated by temporary institutions and depositors' temporary business activities.
B Temporary deposit accounts can be used for the establishment of temporary institutions, temporary business activities in different places, annual inspection (capital increase) registration, etc.
C the term of validity of the temporary deposit account shall not exceed 2 years.
D. Registered temporary deposit account for capital verification shall be paid only during the capital verification period.
(5) Personal bank settlement account:
A personal bank settlement account is used for personal transfer, receipt and payment, and cash deposit and withdrawal. Savings accounts are restricted to cash deposits and withdrawals, and transfer settlement is not allowed.
B. If the unit pays more than 50,000 yuan (excluding 50,000 yuan) from its bank settlement account to the personal bank settlement account, it shall provide relevant payment basis to the bank.
References:
Baidu encyclopedia-bank account