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2006 Opis
1. Sistemul informational bancar Observarea particularitatilor sistemului informational bancar
•
la unitatea respectiva •
Intocmirea si circuitul documentelor respective
2. Forme si tehnici specifice relatiilor financiare ale bancii cu
autoritatile publice (impozitul pe venitul persoanelor fizice, contributiile la asigurarile sociale, impozite si taxe sociale) Studierea elementelor tehnice specifice fiecarei forme de
•
prelevare la bugetul public (impozitul pe venit, contributiile le asigurarile sociale, impozite si taxe locale) •
Efectuarea operatiunilor de determinare, calcul si plata a impozitelor, taxelor si contributiilor obligatorii
•
Intocmirea documentelor utilizate la determinarea si plata impozitelor, taxelor si contributiilor obligatorii, si intelegerea circuitului acestora
3. Modalitati si instrumente de plata utilizate de banca •
Studierea modalitatilor de decontare practicate de unitatea bancara
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Intocmirea cambiei si biletului la ordin si reflectarea circuitului
•
acestora •
Studierea tipurilor de carduri emise de unitatea bancara
4. Operatiuni de creditare bancara a agentilor economici Studierea pricipalelor tipuri de credite acordate de unitatea
•
bancara •
Analiza unui dosar de creditare (etape specifice, atributii, documente, fluxuri informationale)
1. Sistemul informational bancar •
Observarea
particularit ritatilor
sistemului
informational informational bancar la unitatea respectiva Sistemul informational bancar e constituit din anasamblul mijloacelor si metodelor prin care se realizeaza colectarea, prelucrarea si transmiterea informatiilor, reprezentand o premise a unei bune organizari, atat a activitatii de conducere, coordonare so control, cat si a celei operative. 1 Calita Calitatea tea activi activitat tatiiii ban bancar caree e influe influenta ntata ta direct direct de org organ aniza izarea rea si functi functiona onarea rea sistem sistemulu uluii inform informati ationa onal,l, de ope operat rativi ivitat tatea, ea, pre preciz cizia ia si calita calitatea tea inform informati atiilo ilorr culese culese,, prelucrate si transmise, precum si fundamentarea stiintifica a deciziilor. Datele ce stau la baza sistemului informational bancar au ca support, atat evidenta contabila, operative si statistica propire bancilor, cat si informatii ale clientilor in calitate de titulari de conturi. Informatiile bancare preluate si prelucrate in sistemul informational bancar pot fi
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datelor elementare, putand fi exemplificate aici,informatiile referitoare la creditele acordate, tranzactiile valutare sau activitatea de decontari. De asemeni aceste informatii complexe pot fi definitive definitive sau intermediar intermediare, e, deoarece deoarece unii clienti au un viitor viitor financiar inprevizib inprevizibil. il. Informatiile intermediare urmeaza a fi supuse ulterior si altor prelucrari, din care sa rezulte datelefinale, informatiile bancare complexe definitive. Ca rezultat rezultat al prelucrari prelucrariii datelor, datelor, informatii informatiile le se constituie constituie intr-un flux information informational al bancar care se manifesta atat in activitatea interna cat si in cea externa a unitatilor bancare. Fluxurile informationale ce au loc in afara unitatii bancare se pot manifesta atat intre verigile verigile bancare bancare (agentii, (agentii, filiale, sucursale sucursale,, centrale) centrale) cat si intre acestea acestea si titularii de conturi. Sistemul informational bancar presupune o arie larga de cuprindere ce include informatiile si fluxurile informationlae, tehnicile de culegere, transmitere si stocare a datelor, modele, metode si programe de prelucrare a informatiilor. Informatica bancara presupune existenta unei infrastructure performante (retea integrate de PC-uri de mare capacitate) ce conecteaza filialele bancare intre ele si banca centrala. Prel Preluc ucra rare reaa prop propiu iu zisa zisa a info inform rmat atic iciiii ba banc ncar aree se real realiz izea eaza za prin prin ad adap apta tare reaa docu do cume ment ntel elor or ba banc ncar aree la ce cerirint ntel elee sist sistem emul ului ui de prel preluc ucra rare re elec electr tron onic icaa a da date telo lor, r, codoficarea informatiilor bancare, elaborarea schemelor logice prin care se satbileste fluxul prelucrarii automate a informatiilor, constituirea fisierelor si elaborarea programelor. In ac actitivi vita tate teaa de proi proiec ecta tare re si real realiz izar aree a info inform rmat atic iciiii ba banc ncar aree treb trebui uiee sa se urmareasca sporirea continua a eficientei privind introducerea si extinderea automatizarii operatiunilor bancare. Unitat Unitatile ile ban bancar caree rea realiz lizeaz eazaa pre preluc lucrar rarea ea electr electroni onica ca a inform informati atiilo ilorr utiliza utilizand nd programe informatice si retele proprii de calculatoare. Punctele bancare operative (agentii, filiale, sucursale) au posibilitatea de a-si transmite informatiile reciproc, in legatura cu operat ope ratiun iunile ile privin privindd dec decont ontari arile le intrab intrabanc ancare are sau pre preluc lucrar rarea ea soldur soldurilor ilor un unor or con contur turi,i, folosindu-se echipamentele electronice de teletransmisie si teleprelucrare. Aceste facilitati permit o mai buna circulatie a fluxurilor banesti si totodata, o mai rapida disponibilizare a titularilor de conturi care au de efectuat diferite incasari de la parteneri din alte localitati. In ved izarii izarii activi activitat tatiiii de luc electr electroni oni datelo da telo la nivelu nivelull
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ultima perioada de calcul a dobanzilor, cat si inventarierea conturilor sintetice, pe solduri si rulaje, de al inceputul anului; codificarea tuturor conturilor si stabilirea cifrei de control; organizarea circuitului documentelor bancare, in functie de fazele pe care le implic anatura operatiunilor. Documentele prezentate de catre titularii de conturi sunt verificate de catre referenti sau administratorii de cont din punct de vedere al modului de intocmire si a corectitudinii inscrierii datelor. Dupa aceasta operatiune, operatiune, documentele primite primite de la clienti sunt sunt sortate in mai multe mape in functie de natura operatiunii pe care o implica (operatiuni de casa, de decontari, rambursari de credite, etc.). Documentele de decontare se impart pe banci, in functie de locul unde au deschise conturi personale carora li se adreseaza sumele inscrise in instrumental de plata. Datele sunt apoi introduse de catre operatori in memoriile calculatoarelor in vederea prelucrarii lor si a obtinerii documentelor bancare specifice, cum sunt notele contabile, extrasele de cont, jurnalele operative, etc. 2 Sistemul informational bancar este structurat si organizat conform unui set de principii care ii sporesc eficienta si eficacitatea. Un prim principiu al functionarii adecvate al sistemului informational bancar este conceperea si functionarea sistemului informational bancar in concordanta cu structura organizatorica a unitatilor bancare (filiale, sucursale, centrale), ca pricipiu ce sporeste direct eficienta sistemului informational bancar prin reducerea pe nivele ierarhice ale organizarii a volumului deinformatii la cele strict necesare si utile. Aceasta caracteristica a volumului de informatii (stricta necesitate si utilitate) conduce la dezvoltarea unui alt principiu, ierarhizarea informatiilor bancare dupa importanta si gradul de operativitate. In conformitate cu acest principiu, informatiile sunt transmisibile prin system informational (pc, (pc, fax, fax, tele telex) x) sa sauu prin prin syst system em letr letric ic.. Prin Prin ac acea east staa so sort rtar aree su succ ccin inta ta,, se urma urmare rest stee optimizarea eficientei bancare si a fluxurilor de informaii, avand ca si criteriu accelerarea operatiunilor bancare. Cu cat eficienta acestui principiu e mai sporita (operatiunile bancare inregistrandu-se intr-un numar foarte mare in unitatea de timp) cu atat activitatea bancara a unitatii se amplifica (se inseaza mai multe venituri din dobanzi si comisioane, creste profitabilitatea bancii), per ansamblu inregistrandu-se o circulatie mai buna a banilor Un al treilea principiu ce sta la baza functionarii unitatilor bancare este concentrarea si ce cent ntra raliliza zare reaa info inform rmat atiiiilo lorr ba banc ncar are. e. Acea Aceast staa co cont ntrib ribui uiee la o info inform rmar aree mai mai bu buna na (operative) a functionariloe bancari si de asemeni ce conduce la o mai buna fundamentare
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Un as aspe pect ct stric strictt ne nece cesa sarr in ca cadr drul ul ac activ tivititat atiiii ba banc ncar aree il co cons nstit titui uiee tipiz tipizar area ea docume doc umente ntelor lor ban bancar care. e. Pentru Pentru eficie eficienti ntizar zarea ea ope operat ratiun iunilo ilorr si a unific unificari ariii cod codific ificarii arii operatiunilor bancare, toate documentele necesare circulante in unitatatile bancare sunt tipizate, standard. Rezumand toate aceste principii, se poate obserav ca aceste norme conduc la sporir spo rirea ea gra gradul dului ui de pro profita fitabil bilitat itatee a un unita itatii, tii, la eficie eficienti ntizar zarea ea sistem sistemulu uluii ban bancar car,, la practicarea cheltuielilor cat mai reduse intr-o perioada de timp cat mai mica, sin u in ultimul rand la acceptarea si aprecierea produselor bancare de catre titularii de conturi. •
Programe infromatice utilizate in cadrul unitatii bancare
In cadrul prelucrarii si transmiterii informatiilor bancare la nivel de unitate bancara, un rol deos deosebit ebit ii revine activitatii activitatii de prelucrare prelucrare electroni electronica ca a informatiil informatiilor. or. Informtica Informtica bancara presupune totalitatea totalitatea mijloacelor si metodelor utilizate in culegerea, prelucrarea prelucrarea si transmiterea informatiilor. Pe linia prelucrari prelucrariii electronice, electronice, ca urmare a introduceri introduceriii in practica practica a celor mai recente cuceriri ale stiintei tehnicii IT, exista o permanenta preocupare pentru folosirea celor mai performante echipamente electronice de calcul, accentual punandu-se pe retele integrate de calculatoare PC, compatibile IBM, de mare capacitate. In prezent majoritatea unitat unitatilo ilorr ban bancar caree din tara tara noa noastr straa rea realiz lizeaz eazaa pre preluc lucrare rareaa electr electroni onica ca a inform informati atiilor ilor utilizand programe informatice si retele proprii de calculatoare. Unitatile bancare operative din structura organizatorica a fiecarei banci au posibilitatea sa-si transmita informatii recipr recipric, ic, in legatu legaturr acu ope operat ratiun iunile ile privin privindd dec decont ontari arile le intrab intrabanc ancare are sau pre prelua luarea rea soldurilor unor conturi, folosindu-se de echipamentele electronice de teletransmisie si teleprelucrare. BCR foloseste in acest sens posta electronica care permite transmiterea datelor aproape instantaneu, indifferent in ce parte a tarii se afla banca corespondenta. Aceste facilitate permit o mai buna circulatie a fluxurilor banesti si o mai rapida disponibilizare a titularilor de conturi care au de efectuat incasari de la parteneri din alte localitati. Cu toate acestea apar o serie de dificultati in tramsmiterea cu operativitate a datelor.
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scripturala, cat si emisiunea biletelor de banca, evidentierea fluxurilor de incasari si plati in numerar, centralizarea informatiilor privind fluxurile valutare in vederea intomirii balantei de plati externe, finantarea si creditarea activitatii de investitii, etc. Progra Programul mul “Clien “Clienti” ti” rreali rrealizea zeaza za o lista lista a tuturo tuturorr client clientilo ilor. r. Birour Birourile ile frontfront-off office ice deschid conturile la baza documentatiei specifice acestei operatiuni. In aceasta aplicatie se centralizeaza toate datele de identificare a clientilor, cum ar fi: codul fiscal, elemente din statutul societatii, contractul de asociere, sau datele personale in cazul persoanelor fizice. In urma operatiunii de inregistrare a datelor clientului, banca va crea unnou cont, simbolizat dupa caz printr-o succesiune de 5, 6, 8 sau 10 caractere. Programele folosite de BCR sunt programe ce calculeaza dobanzile si comisionale, ce evidentiaza operatiunile de decontare, programe ce tin evidenta tranzactiilor valutare a ordinelor de tranzactii valutare, alte programe ce tin evidenta contractelor de credite, softuri ce contureaza depozitele si certificatele in lei sau valuta. Programele pentru calcularea dobanzilor si a comisioanelor sunt softuri subordinate SIBCOR 2000. Ele contorizeaza miscarile miscarile in debit, in credit, credit, a celor initiale si finale ce au loc in contul fiecarui fiecarui client client in parte. parte. Balanta de verificare verificare zilnica zilnica si lunara se transmite transmite letric. Pe baza SIBCOR se realizeaza situaita la conturile curente sau la cele de imprumut. Intr Intree emit emiten enti, ti, trans transmi mite tere reaa se po poat atee face face elec electro troni nicc sa sauu prin prin fax. fax. Pe ba baza za list listei ei elementelo elementelorr de identificare identificare a clientilor, acestia acestia pot fi grupati pe diferite diferite categorii. categorii. Una dintre functiile principale ale SIBCOR este cea de a edita liste cu dobanzi si comisioane pentru pentru agentii economici economici.. Desi programele programele sunt performante, performante, functionar functionariiii bancari au datoria de a verifica documentatia - inclusiv calculul comisianelor si a dobanzilor, de fiecare data cand intra in i n posesia dosarelor utilizatorilor produselor bancare. Documentatia respective notele contabile sunt predate mai departe la Departamentul de contabilitate al Sucursalei. Cea mai mare parte dintre comisione 90%, sunt insa calculate direct prin intermediul acestei aplicatii. La creditele de scont, dobanda o calculeaza tot ofiterii de
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departamentul de back office ce se ocupa in mod special de decontari, asigurand buna desfasurare a activitatii de decontare. Programul “Valuta” are in vedere evidenta tranzactiilor valutare. Acesta primeste in baza de date ordinele tranzactiilor si intocmeste pentru acestea notele contabile. Acest soft opereaza in RON RON si in valuta. Agentul Agentul valutar utilizeaza acest program pentru a face tranzactii de debitare a contului contului clientului deschis deschis in RON si creditarea contului in valuta. Pentru a putea exercita activitatea de tranzactie valutara ( licitare pe piata valutara) persoana in cauza cauza necesiat posesia posesia unui cont in RON la una din unitatile bancare bancare BCR. Nici o banca nu faciliteaza tranzactiile valutare cu conturi deschise la late banci din lipsa informatiilor referitoare la client. Agentul valutar al BCR negociaza pentru client , se ocupa de formularele necesare si debitare acontului in ron ce implica creditarea contului in valuta, ambele deschise la BCR. Acest tip de tranzactie de desfasoara on-line. Clientul care doreste sa cumpere valuta se adreseaza compartimentului valutar si completeaza o cerere cerere de cu cumpa mparar raree de valuta valuta (ordin (ordin de cu cumpa mparar rare). e). Aceste Aceste ordine ordine se transmit transmit la serviciul Conturi si viramente, unde se introduce in program. Suma depusa in RON pentru cumpararea devizelor e blocata. Compartimentul valutar da ordinal de cumparare si se efectueaza cumpararea. Se intocmeste nota contabila si se deschide contul in valuta, in care e virata suma in devize. Nota contabila merge la srviciul valutar. Ordinele de vanzare presupun existenta unei sume in valuta in cont. clientul completeaza ordinal de vanzare, apoi merge cu el la serviciul valutarunde il confirma. Suma in devize ce face obiectul operatiunii e blocata. Ordinal respective va fi apoi operat printr-o aplicatie specifica. specifica. Apoi, clientul achita contravaloarea contravaloarea in lei, fapt evidentiat evidentiat printro nota contabila, la compartimentul de conturi pentru personae fizice/juridice. Se contituie de catre client-persoana fizica sau juridical- depozite in RON si in valuta (USD sau EUR) pentru o perioada scurta de maxim 5 zile. Se completeaza o cerere pentru constituirea depozitului, deposit pentru care clientul primeste o anumita dobanda, mai mare decta
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Se va realiza graficul de rambursare, care se transmite la ghiseu. Clientul solicita ca docum doc umen entt ordin ordinul ul de plata plata cu no nota ta conta contabil bilaa pe pentr ntruu a evide evidenti ntiaa trage trageril rile. e. Grafi Graficu cull de rambursare se intocmeste in 3 exemplare, dintre care unul ramane clientului, unul ramane la ghiseu si unul ramane la compartimentul de creditare. Ordinul de plata este folosit de catre client pentru transferururile dintr-un cont in altul sau pentru evidentierea dobanzilor. Nota contabila are doar circuit interior-de la ghiseu la departamentul Contabilitate. Programul de creditare realizeaza raportul imprumuturilor acordate clientilor(lunar) si contine contine den denumire umireaa clientil clientilor or pe cod coduri uri de activita activitatiti si pe categori categoriii de imprum imprumutu uturi; ri; acest acest program implica serviciile Informatica, Contabilitate si Coordonare. Aceste compartimente au rolul de a urmari urmari situatia situatia clientilor. clientilor. Serviciul Serviciul de Coordonar Coordonaree reali realize zeaz azaa letri letricc o sint sintez ezaa si o transmite la centrala. In cadrul programului Depozite clientul completeaza Conventia de depozit si o preda la compartimentul Conturi si viramente unde isi are contul current, apoi la compartimentul valutar. Datele introduse in plicatie vor fi:suma si perioada de constituire a deopzitului. Formularul de calcul calcul a dob dobanz anziiii se eliber elibereaz eazaa in do doua ua exemp exemplar lare: e: un unul ul ramane ramane la client client,, iar celala celalaltlt la unitate. Apoi se elibereaza confirmarea acceptarii dobanzii. Prin nota contabila, dobanda va fi virata in-contul de baza al clientului respectiv. Pent Pentru ru a ge gest stio iona na si a efec efectu tuaa op oper erat atiu iuni nile le de va vanz nzar aree si/s si/sau au cu cump mpar arar aree a certificatelor certificatelor de depozite in lei se utilizeaza aceasta aceasta aplicatie, data de un program unitar la nivel central BCR. Acesta editeaza cereri de vanzare sau de rascumparare a certificatelor. Cererile se intocmesc la calculator in cadrul casieriei. Clientul se prezinta la casierie, solicita aceasta cerere, dupa care o completeaza. Certificatele pot fi cu scadenta la 3 si 6 luni, cu parola si nominale. Certificatele sunt garantate de Fondul de Garantare. Dobanda este fixa si este de regula mai mare decat la depozite in conturi personale pentru o luna. Cererea contrne seria, numarul si valoarea certificatului, data vanzarii/rascumpararii,
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regle regleme menta ntaril rilor or in vigoa vigoare, re, cu 1% din venit venitul ul ob obtin tinut ut din do doban banda. da. Impozi Impozitul tul se retine din dobanda datorata de catre banca clientului pentru certificatul respectiv, rezultand automat restul de plata catre client la rascumpararea certficatului. Documente Documentele prezentate de catre tirularii de conturi la ghiseu sunt verificate de catre referenti sau administratorii de cont din punct de vedere al modului de intocmire si a corectitudinii inscrierii datelor ( simbolul contului , codul fiscal , suma in cifre si litere etc. ) . Documentele primite de la clienti sunt sortate in mai multe mape , in functie de natura operatiunii pe care o implica . Sunt separate documentele dupa cum evidentiaza operatiuni de casa , de decontari , rambursari de credite , plati catre bugetul statului , etc.Documentele de decontare se impart pe banci , in functie de locul unde au fost deschise conturi personale carora li se adreseaza sumele inscrise in instrumental de plata . Date Datele le din din do docu cume ment ntee sunt sunt ap apoi oi intr introd odus usee de catr catree op oper erat ator orii in memo memoririililee calcul calculato atoare arelor lor pen pentru tru pre preluc lucrare rare si obtine obtinerea rea doc docume umente ntelor lor ban bancar caree spe specif cifice ice : no note te contabile , extrase de cont , jurnale operative etc. Pentru a se verifica preluarea corecta a datelor din documente in memoriile computerelor , operea ope reaza za , prin prin pro program gram "numarul "numarul de con control trol " introdu introducan candd sep separat arat elemen elementel telee : simbol simbolul ul operatiunii ; numarul documentului ( ultimele trei cifre ) ; simbolul contului debitor ; codul bancii platitorului ; simbolul contului creditor ; codul bancii beneficiarului ; suma . Documentele de banca primite de la clienti se impart in opt mape : primele doua cuprind documentele de casa , separat pentru plati , separat pentru incasari ; urmatoarele patru -documentele pe baza carora au loc operatiunile intra si interbancare , separat cele initiate catre cele celelal lalte te ba banc ncii fata fata de cele cele primi primite te de la ba banc ncile ile cores corespo pond nden ente te . Cele Cele do doua ua cate catego gorii rii de documente se impart in doua grape , dupa cum se opereaza o incasare sau o plata ; ultimele doua mape grupeaza documentele privind conrurile proprii , separat pentru incasari si separat
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credit creditelo elorr ba banca ncare; re; situa situatia tia incas incasari ariii venit venituri urilor lor catre catre bu buget getul ul statul statului; ui; situati situatiaa statist statistica ica a decontarilor deco ntarilor;; situatia situatia veniturilor veniturilor si cheltuie cheltuielilor lilor proprii ca sup suport ort pentra pentra intocmirea intocmirea con contulu tuluii de rezultate si a bilantului contabil. Calit Calitate ateaa aces acesto torr lucra lucrariri si ope operat rativi ivita tate teaa cu care care se rea realiz lizea eaza za de depin pindd direc directt de eficacitatea programelor cu care se opereaza in reteaua de calculatoare ale fiecarei banci in parte. Unitatile bancare , pentru efactuarea operatiunilor proprii si ale clientilor sai, opereaza cu o documen doc umentatie tatie contabila contabila spec specifica ifica.. Astfel, Astfel, totalitat totalitatea ea doc documen umentelor telor pe baza carora carora unitati unitatile le bancare efectueaza inregistrari in evidenta contabila, formeaza documentatia contabila bancara. Documentele bancare sunt tipizate , uniformizate , si standardizate . Pentru ca documentele bancare bancare sa fie accceptate accceptate de personalul bancii, ele trebuie sa fie tipizate si sa indeplineasca anumite conditii de intocmire . Cond Condititiiii de into intocm cmiriree ce treb trebui uiee inde indepl plin initite: e: sa cont contin inaa elem elemen ente te de iden identif tific icar aree (denumire, numar, si data intocmirii); sa fie inscrise date despre titularii de conturi ( denurnirea lor, bancile la care au deschise conturi si numarul conturilor in care urmeaza sa se opereze inregistrarile) ; sa aiba inscrisa corect suma in cifre si litere ; sa fie mentionat scopul platii; sa fie autorizate prin semnaturi si stampila de catre titularii de conturi. Clasificarea documentelor bancare
a) Dupa locul in care se intocmesc ; - in cadrul unitatilor bancare in legatura cu propria activitate (ordinele de plata , si de incasare pentru operatiuni cu numerar, notele contabile , scrisorile pentru remiteri de valori , balante de verificarej. - externe - intocmite de titularii de conturi( documente de decontare (ordinul de plata, cecul) , foile de varsamant si cecul pentru operatiunile cu numerar, documentatia necesara deschiderii - interne
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documenta docume ntatie tieii ban banca care re deo deoare arece ce majori majoritat tatea ea ope operat ratiun iunilo ilorr solici solicitat tatee de clienti clienti au ca sup suport ort moneda scripturala (ordinele de plata si cecurile , cambiile , biletele la ordin ) ; - documente diverse - acele acte si situatii care nu servesc direct la inregistrarea datelor in evidenta contabila a bancii, ci constituie doar suportul anumitor operatiuni bancare ( situatia verificarii verificarii garantiei creditelor creditelor , documentatia documentatia necesara necesara deschiderii deschiderii conturilor, darile de seama etc.). c) Pupa momentul intocmirii si al volumului de operatiuni: - intocmite pentru fiecare operatiune in momentul in care are loc (foaia de varsamant, cecul, ordinul de plata etc . ) ; - documante primare
- documente centralizatoare sau recapitulative - se individualizeaza prin aceea ca preiau date din mai multe documente bancare ( borderourile borderourile , specificatiile , j urnalele etc.) .
d) Din punct de vedere al evidentei bancare in care se inscriu documentele - documente utilizate in cadrul evidentei contabile analitice
( conturile personale insotite insotite
de extrasele de cont , jumalele operative ) ; - documentele folosite in evidenta contabila sintetica
(notele contabile , balantele de
verificare bilantul contabil si fisele centralizatoare ) ; acele situati acele situatiii referit referitoar oaree la structu structura ra decontarilor , structura creditelor , modul de realizare a incasarilor si platilor in numerar , executia
- docu docume ment nte e utili utiliza zate te de evid eviden enta ta stati statisti stica ca -
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circuitul documentelor se intelege miscarea lor succesiva , din momenrul intocmirii lor sau prezentarii la gbiseu de catre titularii de conturi , in scopul efectuarii si inregistrarii operatiilor in conturile analitice si sintetice si pana in momentul arhivarii , in vederea pastrarii lor , sau expedierea lor la clientii bancii . Miscarea succesiva a documentelor se realizeaza in cadrul unui circuit bine precizat , ce presupune presupune parcurger parcurgerea ea fazelor : (1) primirea documentelor documentelor la ghiseu sau intocmirea de catre personalul bancii si efectuarea asupra lor a controlului bancar operativ-curent , urmarindu-se indeplinirea conditiilor de forma , cat si modul in care s-a respectat cadrul normativ si disciplina bancara privind continutul operatiunilor solicitate ; (2) contabilizarea documentelor ,fie prin transpunerea inregistrarilor in note contabile , fie prin inscrierea directa , pe documentele respective a conturilor in care urmeaza sa se efectueze inregistrarea , corespunzator modului in care care are are loc loc prel preluc ucra rare reaa au auto toma mata ta a da date telor lor cu ajut ajutoru orull echi echipa pame ment ntel elor or elec electro troni nice ce ; (3) (3) inregistrarea succesiva a documentelor bancare in evidenta contabila analitica si sintetica ; (4) confruntarea datelor din contabilitatea cu cele din cea sintetica pentru urmarirea operatiunilor efecruate efecruate ; se foloseste foloseste ca instrument instrument balanta balanta de verificare verificare zilnica zilnica ; <» clasarea si pastrarea pastrarea docume doc umente ntelor lor , respect respectiv iv exp expedi edierea erea ace acesto stora ra titulari titularilor lor de cont conturi uri.. Clasar Clasarea ea doc docume umente ntelor lor bancare , pastrarea in functie de natura operatiilor : Docume Documente ntele le de cas casaa se pas pastrea treaza za la servic serviciul iul tezaur tezaur si cas casieri ieriee , pe zile zile clasa clasate te in ordinea ordinea urmato urmatoare are : doc docum ument entee de incas incasari ari in numera numerar,r, doc docume umente nte de plati plati in numerar numerar,, doc docume umente nte privind conturile in afara bilantului referitoare la casa de circulatie si fondul de rezerva de semne
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realizandu-se realizandu-se o programare programare pe ore , hi functie de volumul operatiunilor bancare ale titularilor de conturi, de distanta fata de banca si necesitatea asigurarii unei activitati permanente pe intreaga zi ope operati rativa, va, masuri cu implicat implicatiiii directe directe asup asupra ra calitatii calitatii lucrarilo lucrarilorr efectuat efectuatee . Ziua operativa, operativa, timpul afectat activitatii de ghiseu cu titularii de conturi este de patru ore fiind localizata in mijlocul zilei de program normal. Reali Realiza zarea rea un unei ei activ activita itatiti ba banc ncare are de calit calitate ate pre presu supu pune ne ca circu circuita itall documentelor sa se desfasoare respectand principiile : - incasarile in numerar efectuate de banci, in baza foilor de varsamant cu chitanta sau a ordinelor de incasare , in cazul operatiunilor proprii, presupun primirea mai intai a sumelor de catre catre cas casieri ieriii incasa incasator torii si nu numai mai dup dupaa con confirm firmare areaa ace acesto storr ope operat ratiun iunii are loc inregis inregistrar trarea ea sumelor in conturile depunatorilor . Respectarea acestui principiu face posibila evitarea riscului de a inregistra in conturi sume nedepuse , solicitandu-se apoi anulari sau stornari de operatii; - platile in numerar, efectuate pe baza cecurilor sau ordinelor de plata se evidentiaza mai intai in conturile titularilor , in limitele disponibilului propriu existent sau pe seama creditelor si numai dupa aceea se elibereaza numerarul de catre casieria bancii. Se creeaza posibilitatea inlaturarii eventualelor cazuri in care efectuarea unor plati sa fie facute fara existenta capacitatii de plata; - virarea sumelor din unele conturi on altele se va evidentia in debitul contului platitorului si numai dupa aceea in creditul contului beneficiarului. Toate platile vor fi facute in limita disponibilitatilor evidentiate in conturi sau a nivelului creditelor aprobate; -toate documentele de incasari si plati prin conturi si cele referitoare la operatiunile de numerar
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Aces Acestt mod mod de orga organi niza zare re cu cu rigo rigoar aree a circ circui uitu tulu luii docu docume ment ntel elor or est estee spec specifi ificc unitat unitatilo ilor r bancare , contribuindu-se prin aceasta la accelerarea mijlpacelor banesti, atat sub forma numerarului, cat si a monedei scripturale , si implicit la sporirea vitezei de rotatie a capitalurilor . O buna organizare a circuitului circuitului documentelor documentelor faciliteaza prelucrare prelucrareaa automata automata a informatiil informatiilor or bancare si contribuie la o mai buna organizare a controlului bancar intern.
Forme
2.
si
tehnici
specifice
relatiilor
fina financ ncia iare re ale ale banc bancii ii cu autor utorit ita atile tile publ public ice e (impozitul pe venitul persoanelor fizice, contributiile la asigurarile sociale, impozite si taxe sociale) •
Studierea elementelor tehnice specifice fiecarei forme de prelevare la bugetul public (impozitul pe ven venit, it, cont contri ribu buti tiil ile e le asig igu urari rarile le soci socia ale, le, impozite si taxe locale)
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persoanelor fizice nerezidente, care desfăşoară activitate independentă prin intermediul unui sediu permanent în România, venitului net atribuibil sediului permanent; în cazul perso per soane anelor lor fizice fizice ner nerezi eziden dente te care care de desfă sfăşoa şoară ră activit activitate ate de depen penden dentă tă în Români România, a, venitu ven itului lui salari salarial al net din ace aceast astăă activi activitat tatee de depen penden dentă; tă; în caz cazul ul per persoa soanel nelor or fizice fizice nerezidente, care obţin veniturile prevăzute la art. 39 lit. d), venitului determinat conform regulilor prevăzute în prezentul titlu, ce corespund categoriei respective de venit. Categoriile de venituri supuse impozitului pe venit, potrivit prevederilor prezentului titlu, sunt următoarele: venituri din activităţi independente, venituri din salarii, venituri din cedarea cedarea folosinţei folosinţei bunurilor, bunurilor, venituri venituri din investiţii, investiţii, venituri din pens pensii, ii, venituri venituri din activităţi activităţi agricole, veniturile din premii şi din jocuri de noroc, venituri din alte surse. Unele venituri ale persoanelor fizice sunt prin lege declarate a fi neimpozabile .acestea provin din surse speciale spec iale ca: ajutoarele ajutoarele,, indemnizaţiile indemnizaţiile şi alte forme de sprijin sprijin cu destinaţie destinaţie specială, specială, acordate din bugetul de stat, din bugetul asigurărilor sociale de stat, din bugetele fondurilor speciale, bugetele locale şi din alte fonduri publice, inclusiv indemnizaţia de maternitate şi pentru creşterea copilului, precum şi cele de aceeaşi natură primite de la alte persoane, cu excepţia indemnizaţiilor pentru incapacitate temporară de muncă; sumele încasate din asigurări de orice fel reprezentând despăgubiri, sume asigurate, precum şi orice alte drep dreptu turiri,, cu ex exce cepţ pţia ia câ câşt ştig igur urililor or prim primititee de la so soci ciet etăţ ăţililee de as asig igur urăr ării ca urma urmare re a contractului de asigurare încheiat între părţi, cu ocazia tragerilor de amortizare. Nu sunt venituri impozabile despăgubirile în bani sau în natură primite de către o persoană fizică,
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sau mobilizaţi; bursele primite de persoanele care urmează orice formă de şcolarizare sau perfecţionare în cadru instituţionalizat; sumele sau bunurile primite cu titlu de moştenire şi donaţie; veniturile din agricultură şi silvicultură, cu excepţia celor prevăzute la art. 75; venitu ven iturile rile primite primite de membrii membrii misiun misiunilo ilorr diplom diplomati atice ce şi ai po postu sturilo rilorr con consu sulare lare pe pentr ntruu activităţile desfăşurate în România în calitatea lor oficială, în condiţii de reciprocitate, în virtutea regulilor generale ale dreptului internaţional sau a prevederilor unor acorduri speciale la care România este parte; veniturile nete în valută primite de membrii misiunilor dipl diplom omat atic ice, e, ofic oficiil iilor or co cons nsul ular aree şi inst instititut utel elor or cu cultltur ural alee ale ale Româ Români niei ei ampl amplas asat atee în stră străină inăta tate te,, în co conf nfor ormi mita tate te cu legi legisl slaţ aţia ia în vigo vigoar are; e; ve veni nitu turil rilee primi primite te de ofic oficia ialiliii organismelor şi organizaţiilor internaţionale din activităţile desfăşurate în România în calitatea lor oficială, cu condiţia ca poziţia acestora, de oficial, să fie confirmată de Ministerul Afacerilor Externe; veniturile primite de cetăţeni străini pentru activitatea de cons co nsul ulta tanţ nţăă de desf sfăş ăşur urat atăă în Româ România nia,, în co conf nfor ormi mita tate te cu ac acor ordu duririle le de fina finanţ nţar aree bursab bur sabilă ilă închei încheiate ate de Român România ia alt state, state, ism int aţi le şi
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şi altor specialişti, prevăzuţi de legislaţia în materie, în vederea pregătirii şi participării la competiţiile internaţionale oficiale ale loturilor reprezentative ale României; premiile şi alte drepturi sub formă de cazare, masă, transport şi alte asemenea, obţinute de elevi şi studenţi în cadrul competiţiilor interne şi internaţionale, inclusiv elevi şi studenţi nerezidenţi în cadrul competiţiilor desfăşurate în România; alte venituri care nu sunt impozabile, aşa cum sunt precizate la fiecare categorie de venit. Sub forma impozitelor locale, BCR plateste autoritatilor taxe ipmozabile pentru: impozitul pe clădiri; impozitul pe teren; taxa asupra mijloacelor de transport; taxa pentru eliber eliberare areaa certif certifica icatel telor, or, avizel avizelor or şi autori autorizaţ zaţiil iilor; or; taxa taxa pen pentru tru folosi folosirea rea mijloa mijloacel celor or de reclamă şi publicitate; taxe speciale alte taxe locale. l ocale. In cazul impozitului impozitului pe cladiri, cladiri, BCR se supune urmatoare urmatoarelor lor reguli: reguli: Art. 249/Cod 249/Cod Fiscal Fiscal 2003 2003.. - (1) Orice persoană persoană care are în proprietate proprietate o clădire clădire situată în România România datorează anual impozit pentru acea clădire, exceptând cazul în care în prezentul titlu se prevede diferit. (2) Impozitul prevăzut la alin. (1), numit în continuare impozit pe clădiri, se
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┌───────────────────────────────────┬──────────────────── ─────────────────── ─────────────────────┐ ──┐ │ Venitul anual impozabil (lei) │ Impozitul anual (lei) │ ├───────────────────────────────────┼──────────────────── ─────────────────── ─────────────────────┤ ──┤ │până la 28.800.000 │ 18% │ │28.800.001 - 69.600.000 │5.184.000 + 23% pentru ceea ce depăşeşte │ │ │suma de 28.800.000 lei │ │69.600.001 - 111.600.000 │14.568.000 + 28% pentru ceea ce depăşeşte│ │ │suma de 69.600.000 lei │ │111.600.001 - 156.000.000 │26.328.000 + 34% pentru ceea ce depăşeşte│ │ │suma de 111.600.000 lei │ │peste 156.000.000 │41.424.000 + 40% pentru ceea ce depăşeşte│ │ │suma de 156.000.000 lei │
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impozabilă este anul fiscal care corespunde anului calendaristic. (2) Prin excepţie de la prevederile alin. (1), perioada impozabilă este inferioară anului calendaristic, în situaţia în care decesul contribuabilului survine în cursul anului. Calculul impozitului datorat de persoanele juridice Art. 253. - (1) În cazul persoanelor juridice, impozitul pe clădiri se calculează prin aplicarea unei cote de impozitare asupra valorii de inventar a clădirii. (2) Cota de impozit se stabileşte prin hotărâre a consiliului local şi poate fi cuprinsă între 0,5% şi 1%, inclusiv. (3) Valoarea de inventar a clădirii este valoarea de intrare a clădirii în patrimoniu, înregistrată în contabilitatea proprietarului clădirii, conform prevederilor legale în vigoare. (4) În cazul unei clădiri a cărei valoare a fost recuperată integral pe calea amortizării, valoarea impozabilă se reduce cu 15%. (5) În cazul unei clădiri care a fost reevaluată conform prevederilor legale în vigoare, valoarea de inventar a clădirii este valoarea înregistrată în contabilitatea proprietarului imediat după reevaluare; (6) În cazul unei clădiri care a fost dobândită înainte de 1 ianuarie 1998 şi care după această dată nu a fost
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Tipul cladirii
1. Clădiri cu pereţi sau cadre din beton armat, cărămidă arsă, piatră naturală sau alte materiale asemănătoare
Cladire cu instalatii de apa canalizare, electrice, electrice, incalzire incalzire (lei/m2) conditii cumulative
Cladire fara instal instalati atiii de apa canalizare, electrice, incalzire (lei/m2)
5.300.000
3.100.000
900.000 2. Clădiri cu pereţi din lemn, cărămidă nearsă, paiantă, vălătuci, şipci sau alte materiale asemănătoare 3. Construcţii anexe corpului principal al unei clădiri, având pereţii din beton, cărămidă arsă,
1.400.000
900000
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Prin compensare , sumele care fac obiectul operatiunilor de incasari si plati se lichideaza reciproc si numai difarenta rezultata se inregistreaza in conturile participantilor . Acest gen de operat ope ratiun iunii se prac practic ticaa in cadr cadrul ul op opera eratiu tiuni nilor lor inte interba rbanc ncare are in care care sunt sunt implic implicate ate ban bancile cile comerciale. Acre Acredit ditiv ivulul- forma de decontare prin care platile intre agentii economici se efectueaza pe baza documentelor ce atesta livrarea marfurilor, executarea lucrarilor, prestarea serviciilor, in baza unui contract comercial ferm .Consta in angajamentul de plata asumat de banca ( banca
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acceptarea, de a remite documente comerciale contra plata si/sau acceptare , de a remite documente in baza altor termeni si conditii. Scopul operatiunii este transmiterea documentelor comerc comercial ialee si/sau si/sau financ financiar iaree de la be benef nefici iciaru arull platii platii la platitor platitor con contra tra plata/ac plata/accept ceptare are sau alte conditii. Partile implicate intr-un incasso sunt: ordonatorul - partea ce incredinteaza ordinul de incasare bancii sale; banca remitenta - banca careia ordonatorul ii incredinteaza ordinul de colectoare -banca insarcinata cu incasarea, orice banca alta decat banca incasare; banca colectoare prezentatoare oare - ba remite remitenta nta impli implica cata ta in ordin ordinul ul de incas incasare are;; banca prezentat banc ncaa insa insarc rcin inat ataa cu
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serviciilor , taxelor , comisioanelor, tranzactiilor comerciale si necomerciale de orice fel . Tinand seama de modalitatile de plata folosite , instrumentele de de deco cont ntar aree po pott fi din din init initia iatitiva va cumparatorului sau platitorului- ordinul de plata sau din initiativa furnizorului sau a beneficiarului sumei - cecurile , cambia , biletul la ordin . •
Intocmirea ordinului de plata si a cecului si reflectarea circuitului acestora
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plati dispuse dispuse de clientul sau .3) Sa puna la dispozitia dispozitia beneficiarului beneficiarului fondurile fondurile banesti banesti la o data viitoare asa cum a fost indicata data in mod expres de catre platitor , in cazul in care a acceptat ordinul de plata . In calitate de platitor clientul este obligat : sa prezinte unitatii bancare ordine de plata pe formulare tip aprobate de BNR sa intocmeasca ordinul de plata in minim 3 exemplare prin dactilografiere sau completate manual cu cerneala sau pix cu pasta de culoare albastra sau neagra , precum si editate pe calculator cu respectarea elementelor impuse de BNR; sa prezinte ordinele de plata completate cu toate mentiunile abligatorii prevazute de regulamentul nr.8/1994
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suport de hartie. Termenele de prezentare la plata a cecurilor in Romania sunt: 8 zile ( plata
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vedere . Pentru disponibilitatile temporare existente in contul" depozite pentru cecuri certificate
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Pricipala functie a cambiei este cea de instrument de credit. Aceasta caracteristica
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primirea primirea la plata a cambiei cambiei si biletului biletului la ordin primirea primirea cambie cambieii si biletulu biletuluii la ord ordin in in vederea vederea
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ordi ordinn acce accept ptat atee sau sau aviz avizat atee .Ban .Banca ca be bene nefifici ciar arul ului ui remi remite te camb cambia ia si bile biletu tull la ba banc ncaa
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