Account 51 “Current account” is used in enterprises of all forms of ownership. It is intended to reflect the status of the company's accounts opened in financial institutions. The number of current accounts is not limited, the number of banking institutions for storing non-cash funds for legal entities is not limited by law.
Characteristics of account 51 “Current account”
After opening a bank account and depositing the first amount into it, movement on the account begins. 51. The funds received on it will form debit turnover, and the expense will be reflected by the movement on the loan.
Count 51 – active or passive?
Active, that is, the opening and closing balances for it can only be debit. Since account 51 is active, its results will be reflected in the asset balance sheet of the enterprise.
The currency of business transactions carried out on this account must be ruble only. Account 51 “Current Account” involves recording the movement of funds of the enterprise with the obligatory availability of documentation confirming each movement of money. Such documents can be:
- Bank statements for each open account. 51 accounting account is a synthetic account, therefore it is advisable to open sub-accounts on it to reflect the movement separately for each financial structure and for each open account.
- Outgoing payment orders or requests on the basis of which debit transactions were carried out. The credit of account 51 reflects not only money transfers between banking structures, but also cash withdrawals. In this case, the basis will be the counterfoil of the check.
- The debit of account 51 shows the receipt when representatives of the enterprise deposit revenue amounts. This fact is recorded in a bank order.
- 51 accounts in the accounting department are debited when funds are received from buyers and other categories of debtors. Basis – a copy of the incoming payment order from the counterparty.
Account 51 in accounting: postings
Receipts of funds are represented by transactions in 51 accounts - table:
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By debit |
By loan |
Business transaction |
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Crediting funds “in transit” to the current account |
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Repayment of borrowed funds or receipt of money through a loan |
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Receipt of money in the form of targeted financing |
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Revenue amounts are credited to account 51 |
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Cash from the cash register is deposited into a bank account |
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Crediting interest on deposit, return of deposit |
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Postings for 51 accounts reflecting amounts received from suppliers, other debtors, customers |
The characteristics of account 51 involve spending loan funds in correspondence with the debit of the following accounts:
- 50 – when withdrawing money from the cash register;
- 55.03 – when funds are credited to the deposit;
- 99 in case of covering uncompensated expenses due to an emergency;
- 60.03 – reflection of the bill payment procedure;
- , 76 – transfer of funds to counterparties;
- with account 66, postings to account 51 “Current Account” are used to formalize the procedure for repaying the loan and interest on it;
- 70 – transfer of wages to staff;
- 75 – making payments in favor of the founders.
Analysis of account 51
Maintaining analytical accounting requires the availability of a breakdown of turnover and balances in the context of banking structures for each of the current accounts opened in them. Typically, in accounting programs, analytical accounting for account 51 is carried out using two tools:
- account card;
With their help, you can monitor the movement of money on a daily basis and implement the functions of prompt disposal of financial assets within the framework of the final balance. Analysis of account 51 is an example of the correct formation of the balance at the end of a period of any duration. The sequence of actions when calculating the balance involves adding the initial balance with debit turnover and then subtracting the total volume of credit movements in a given period of time.
SALT 51 account is the balance on the synthetic account, displayed at the end of the month. It assumes the presence of an opening and closing balance, total amounts of debit and credit turnover. SALT for account 51 can be formed in the context of subaccounts.
When the final analysis of account 51 is carried out, the sample methodology implies the fulfillment of several conditions:
- turnover and account balances formed in the accounting records of the enterprise must match the data in bank statements;
- the double entry rule ensures that the amounts of debit and credit transactions are equal, correct entries for 51 accounts and other accounts form the basis for filling out the balance sheet;
- SALT for account 51 should ensure the presence of an informative component by entering information about the account number with its decoding, balances at the beginning and end of the period under review, including all turnover.
The turnover sheet for account 51 must be generated daily in order to accurately reflect data in accounting. To conduct operational reconciliation with several banks, it is better if the balance sheet for account 51 is created separately for each structure.
To reflect all types of transactions with current accounts, enterprises maintain a journal order for account 51. Industrial institutions use form No. 2, construction companies - No. 2-s, firms specializing in sales and supply - No. 2-sn. It is intended for chronological recording of credit turnover on current accounts in correspondence with other accounts.
Statement 2 for account 51, the form can be downloaded on the Internet, contains final entries for bank and correspondent accounts as of the beginning and end of the monthly period. It reflects each correspondence of account 51 in debit with the credit of other accounts, taking into account the chronology of events.
Account 51 of accounting is the active “Current Accounts” account, because non-cash funds are the organization’s most mobile asset and lie at the beginning of the “Cash” section of the accounting chart of accounts. This account summarizes information about the availability and flow of funds in Russian currency on the current accounts of an enterprise, which may have several such accounts opened with credit institutions.
Main aspects of accounting for 51 accounts “Current accounts”:
- Transactions are reflected on the basis of statements from the credit institution in combination with monetary settlement documents for them;
- Receipts to the company's current account are reflected as a debit, and write-offs as a credit.
- Account balance shows the balance of funds in the current account:
When checking statements of a credit institution, amounts may be discovered that were erroneously attributed to the debit or credit of account 51 of the accounting account. They are reflected in account 76 “Settlements with various debtors and creditors”, subaccount “Settlements for claims”.
Each operation involving the movement of funds on a current account must be documented with a primary document: a check, a payment order, a collection order, an announcement for a cash deposit, and the corresponding accounting entry:
Important! In case of overdue tax debt, the Federal Tax Service can issue a payment demand to the organization, which the bank will fulfill first of all without the participation of the debtor.
Typical postings and examples of operations
The correspondence of accounts for account 51 “Current accounts” is presented in the table:
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| Account Dt | Kt account | Operation description |
| 51 | 57 | Funds “on the way” arrived in the account |
| 51 | 58/66,67 | Repayment of the loan provided/receipt from the loan taken and other loans |
| 51 | 86 | Receipt of funds for targeted funding, from other organizations and individuals, the budget |
| 51 | 91 | Sales revenue |
| 81 | 51 | Redemption of shares (own shares) from participants |
| 84 | 51 | Payment for events (by decision of the founders) |
| 99 | 51 | Coverage of uncompensated expenses related to emergencies and natural disasters |
Example 1. Postings when opening a current account
Let’s say Leto LLC has one main bank account. Soon, in addition, Leto LLC opened a corporate card account, to which funds were credited from the current account. The bank's opening fee was also withheld. The main account has been replenished. All transactions were carried out in Russian currency.
Table – Postings for 51 accounts when opening an account:
Example 2. Postings for deposit transactions for 51 accounts
Let’s assume that Osen LLC transferred 2,000,000 rubles to the deposit. at 10.5% per annum (compound interest) for one year. At the same time, 50,000.00 rub. withdrawn from the current account for targeted on-farm expenses.
Posting table – Deposit transactions:
| Account Dt | Kt account | Transaction amount, rub. | Wiring Description | A document base |
| 55.03 | 51 | 2 000 000 | Funds are transferred to deposit | Payment order |
| 76 | 55.03 | 21 000 | Interest accrued on the deposit | Accounting information |
| 51 | 55.03 | 21 000 | Interest on the deposit is credited to the current account | Bank statement |
| 51 | 55.03 | 2 000 000 | Refund of funds transferred to the deposit | Bank statement |
| 50 | 51 | 50 000 | Withdrawing funds from a current account | Bank statement |
Example 3. Postings to 51 accounts when paying by bill of exchange
Let's say Osen LLC purchased goods for a total amount of 114,550 rubles. An interest-free bill of exchange was issued to the supplier as payment. Paid after two months.
Table - Postings for payment by bill of exchange:
Analysis of 51 accounts and account cards
Analytical accounting for 51 “Current Accounts” accounts in the 1C Accounting program is carried out using standard reports for each:
- Sub-account, that is, for each current account of the organization, using the Turnover Balance Sheet report;
- Receipt and debit of funds using the Account Card report.
For prompt management of finances, the account balance is monitored daily.
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Characteristics of account 51
Account 51 of accounting is included in section V “Cash” of the Chart of Accounts, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.
The main characteristic of account 51 is that it is a synthetic active accounting account, which reflects all transactions occurring on the organization’s ruble current accounts. The accountant records cash inflows as a debit and expenses as a credit. The primary documents that allow him to do this are a bank statement with documents attached to it. The application can be, for example, a payment or collection order, a check, etc. Account balance 51 is the balance of money in the organization’s current account. Analytics for account 51 is carried out for each current account opened by the company with credit institutions.
Account 51 corresponds with many accounting accounts designed to reflect transactions related to cash flow. For example this:
- account 60 - for settlements with suppliers;
- account 62 - for settlements with customers;
- 70 - for settlements with employees;
- 71 - for settlements with accountable persons, and so on.
If there was an erroneous crediting or debiting of funds to the organization’s current account, then if this fact is identified, the erroneous amount must be reflected in correspondence with account 76 (sub-account “Settlements for claims”). A complete list of corresponding accounts is given in Order No. 94n.
Nonprofits and small businesses can use simplified accounting. They can significantly enlarge the breakdown of accounts and, accordingly, not use many of them. However, this does not apply to accounting account 51. It will be present in the accounting of any enterprise.
Analysis of account 51
Analysis of account 51, like other accounting reports, can be done for any period of time. The report consists of several columns.
The first column shows the accounting accounts with which account 51 corresponded. The second column shows the funds received into the current account for the selected period, in accordance with the accounting accounts to which the accountant posted the receipts. The third column is similar to the second - only for written-off funds. The top line indicates the balance, that is, the cash balance at the beginning of the selected period, the bottom line indicates the end of the period.
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This report is convenient if you need to learn in general about the movement of funds in an organization’s account and its source. For example, that the money came from the counterparty, but it does not matter from whom exactly. Or that the money was spent on taxes, but for which ones specifically, it is not necessary to know at the moment.
The account analysis is presented in the figure.
Sample account card 51
The account card provides complete information about the cash flow on account 51. Here, similar to the account analysis, there is an opening and closing balance for the period and turnover for the period.
In the report you can see the date of the transaction on the current account and the essence of the transaction - income or expense. The numbers of the corresponding accounts, the amounts of transactions and the account balance after each of them are indicated. You can also get an idea of what kind of operation was performed. Was it a tax transfer, payment for bank services, or receipts from the buyer. In the case of transactions with counterparties, the names of the counterparties and the numbers of accounts or agreements on the basis of which the cash flow was made can be easily read in the account card.
A sample of account card 51 is shown in the figure. 
Balance sheet for account 51
The essence of the report is contained in its name: it displays the beginning and ending balance and account turnover for the selected period of time. The report is general in nature and provides information only about account balances 51 and the total amount of funds received and withdrawn from the current account. If the organization has several current accounts, then each of them will be highlighted in a separate line in the balance sheet. That is, the number of lines in the balance sheet is equal to the number of current accounts of the organization. Income and expense for each of them, respectively, will be indicated on a separate line. But the total turnover of all current accounts can be seen in the bottom line.
What the balance sheet looks like for account 51 can be seen in our figure. 
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Account 51 is one of the most frequently used accounting accounts, so it is important for every accountant to be able to correctly make entries in correspondence with it. At the same time, it is very easy to use, being an active account, and accounting reports on it provide a large share of information about the movement of finances in the enterprise.