01 "conducting settlement operations" work program on the topic. The program of the professional module pm.01 "conducting settlement operations" work program on the topic Number of hours for mastering the practice

home » Cards 01 "conducting settlement operations" work program on the topic. The program of the professional module pm.01 "conducting settlement operations" work program on the topic Number of hours for mastering the practice

COMMITTEE ON SCIENCE AND HIGHER SCHOOL

St. Petersburg State Budgetary

educational institution of secondary vocational education

"Industrial and Economic College"

Extramural
Speciality 52504 "Banking"

(number title)

Practice report

by discipline

PM 01 Conducting settlement transactions

38.02.07 Banking

group student 52504

record book No. 1

Student name Morar Nikoletta Yurievna
The address Muravlenko YNAO st. Novoselov 22 sq. 15

Email: nikuse4 ka[email protected] mail. en

phone: +79220553896

Introduction ................................................ ................................................. .........................3
Topic 1. Organization of settlement and cash services for customers.

1.1 Organization and accounting of operations on settlement and current accounts of clients.................................................................. ................................................. ................................................five

1.2 Documentation of non-cash payments ............................................................... 10

1.3 Documentation of non-cash payments using payment cards ............................................................. ................................................. ....fourteen

1.4 Documentation of cashless payments
with other credit institutions .............................................................. ........................................eighteen

1.5 Organization and accounting cash transactions..................................................................22

2.1 Organization and accounting of active operations with securities............................................23

2.2 Organization and accounting of passive transactions with securities………………...…....36

Topic 3. The procedure for the operation of a commercial bank when conducting passive transactions with securities……………………………………………………...………….38

CONCLUSION................................................. ................................................. .............45

Bibliography................................................ ................................................. ........46

Practice diary…………………………………………………………………………...47

INTRODUCTION

I, Morari Nikoletta Yuryevna, was sent to work practice, which I did at SKB-Bank PJSC. The term of production practice was 5 weeks from April 01, 2017. to May 06, 2017
During my internship, I was allowed to study internal documents, including those constituting a trade secret.

I also got acquainted with the client base and the procedure for its formation.
In the process of industrial practice, I was able to compare the theoretical knowledge I received during the educational process with practical activities.

Interbank payments and settlements are the circulatory system of the economy of any country, and it has all the characteristic features that determine the state of society as a whole.

Interbank correspondent relations include various forms of cooperation between banks, based on the implementation by banks of payments and settlements on behalf of each other.

Most often, the establishment of correspondent relations between banks is associated with the need for interbank settlements, which arise as a result of non-cash settlements between business entities, serviced by various banks, as well as in mutual lending to banks, moving funds between them, cash, valuable papers etc.

The need for correspondent relations also arises in cases where a bank cannot provide its customers with any type of service or another bank can offer these services at lower rates or perform them in a shorter time.

The correspondent agreement contains all the conditions and procedures on the basis of which the relationship between banks will be built.

If earlier the establishment of correspondent relations assumed a purely technical possibility of making settlements with a particular bank, provided certain guarantees for the accuracy and timeliness of settlements, reduced the risk of non-payments, and the competitiveness of the services provided by the bank, now within the framework of correspondent relations it becomes possible to extract additional profit, in particular by obtaining operational information on the movement of funds on correspondent accounts.

Topic 1 Organization of settlement and cash services for customers.

1.1 Organization and accounting of operations on settlement and current accounts of clients.

Settlement and cash services is the service of mutual settlements of organizations, enterprises, companies; maintenance, implementation of such settlements through banks and other financial and credit institutions, which conduct
settlement and cash services.

Settlement and cash operations - maintaining accounts of legal and individuals and making payments on their behalf. Considering that for legal entities in our country the storage of funds in commercial is mandatory, the function of settlement and cash services is one of the priorities in the activities of a commercial bank.

The procedure for opening, reissuing and closing accounts. Account types

After the client opens an account with a commercial bank, the bank provides a set of services related to:

Opening and maintenance of settlement, current and other customer accounts;

Organization and conduct of non-cash payments;

Performing cash transactions.

The procedure for opening and the range of operations carried out from a settlement or current account is regulated central bank Russia, and the mechanism for the functioning of the corresponding account (the possibility of an overdraft, etc.) is determined by a commercial bank in agreement with a specific client and is fixed by an agreement on settlement and cash services.

In accordance with the agreement, the bank assumes a number of obligations:

· carry out on the client's account, within its competence, all types of banking operations, provided for by the current legislation;

ensure the safety of all funds received on the client's account;

Carry out operations to debit funds from the client's account by non-cash

settlements on his behalf;

· ensure the confidentiality of information about the client's business activities and transactions carried out on his account;

issue statements to the client from his account.

A settlement, current or any other account can be opened for a client either for a fee or free of charge. For settlement services, the bank charges the client a fee in the amount of a fixed percentage established by the agreement of the amount of the payment being made. Opening a bank account for free implies that the latter will be able to provide the client with a wide range of other paid services, which compensates for the costs of free transactions on the current account.

According to Russian legislation(The Law of the Russian Federation “On Banks and Banking Activities”, the client has the right to freely choose a bank for settlement and cash services and can open as many accounts as he needs.

On the basis of the agreement open:

According to the account for the performance of work under production sharing agreements, operations are carried out to credit and store proceeds, pay income tax, and pay for the use of subsoil. The rest of the funds the investor uses freely at his discretion. If the proceeds are received in foreign currency, then the rule on the mandatory sale and crediting of the ruble equivalent to the account if the account is used to perform work under production sharing agreements does not apply.

A current account is an account for financing non-commercial legal entities, representative offices, structural divisions that do not carry out entrepreneurial activity. The current account is intended for keeping money, targeted financing of its owner, as well as settlement operations.

Compared to the current account holder, the independence of the current account holder is significantly limited, since he manages the funds on the current account in strict accordance with the estimate approved by the higher organization.

On current accounts, it is allowed to carry out transactions on a current account. Thus, current accounts are opened for entertainment enterprises at the place of tour, to which proceeds are credited.

The types of current account are:

investment and conversion accounts.

Budget accounts are accounts opened by enterprises and organizations when funds are allocated to them from the federal, regional or local budgets for certain types of activities. The form of providing funds can be subsidies, subventions, grants or other types of state appropriations and financing, if it is not carried out by crediting money to a current or current account.

This type of account has two features:

· the intended purpose of credited money, which, as a general rule, should be controlled by the owner of the money or the person (body) entrusted with it, although such control is often illegally assigned to banks;

· limited lifetime of the account, which is one year, since the budget in Russia is approved annually, which means that at the end of the year such accounts must be closed and their balances transferred to the budget.

Investment and conversion accounts are accounts owned by enterprises accounting for federal budget funds provided on a returnable and paid basis to finance conversion and investment programs.

To open a settlement (current or other) bank account, the client submits to the bank, in accordance with applicable law and banking rules and customs, the following documents:

· certificates of assignment of codes (from the State Committee on Statistics) and registration (from the territorial bodies of the Ministry of Taxes and Dues of the Russian Federation);

Copies of documents confirming registration in pension fund, Employment Fund, Compulsory Fund health insurance, Fonda social insurance;

· two cards with samples of signatures and seal imprints.

Constituent documents must be certified by notaries or registration authorities. When filling bank cards signature points are recorded only in the presence of a notary or an official of a higher organization. Bank cards can be filled in the same way as the application - by hand. The right of the first signature belongs to the head of the enterprise or his deputy, the right of the second - to the chief accountant, and in the absence of this position in the state - to the person who is entrusted with accounting. Granting the right to sign documents to these persons must be formalized by an order for the enterprise. The presence of these two signatures on settlement documents is the most important condition for their acceptance for execution by the bank. If the enterprise provides for a position with a different name instead of the position of chief accountant, then this should be noted in the card. If the state of the enterprise does not have the position of an accountant or a person performing his functions, only the signature of the head is recorded. If a subdivision opens a settlement subaccount, together with bank cards, an order of the head enterprise on the creation of a subdivision and an application listing those operations that are allowed to be performed on this subaccount are submitted to the bank.

When opening both a settlement sub-account and a current account, the charter of the unit approved by the head organization is also submitted to the bank. Bank cards in the case of opening a settlement subaccount and a current account are certified by a higher organization, its seal, notarization is not required.

A credit organization (bank) opens a bank account for a client on terms agreed with both parties. A credit institution is not entitled to refuse to open an account for a client if the operations performed on it are provided for by law, the constituent documents and the license of the bank, except in cases where such a refusal is caused by the bank's lack of technical and production capabilities to accept for settlement and cash services.

An account is opened on the basis of an agreement on settlement and cash services concluded between the bank and the client.

In accordance with the concluded agreement, the bank undertakes the following obligations:

· for timely complex settlement and cash services in accordance with the current regulatory documents (calculations, issuance of cash and settlement check books, extracts from personal accounts, postal and telegraph services, etc.);

to ensure the safety of all funds received on the client's account and return them at the first request of the client, which is guaranteed by all movable and real estate the bank, its monetary funds and reserves, as well as the measures taken by it to ensure its stability and liquidity;

The client accordingly undertakes:

submit to the bank the documents necessary for opening and maintaining an account;

· comply with the current legislation and legally binding for banks and legal entities engaged in settlements, regulations on settlement services, non-cash payments and cash transactions;

submit to the bank deadlines accounting and statistical reporting and other documents necessary for the organization of settlement and cash services;

Notify the bank in writing in advance of the closing of the account, etc.

As a rule, settlement and cash services are provided by banks for a fee. In this case, the contract provides for a special section on the cost of services and the procedure for paying for them. The agreements may provide for a fee for opening an account, commissions for transactions on a current account (a certain percentage of the amount of debit turnover or the number and type of documents processed), for cash services for customers (a certain percentage of the amount of cash issued). The agreement may include the amount of interest paid by clients for a stable minimum or average balance of funds on the client's current account.

The contract for settlement and cash services provides for the responsibility of both parties for failure to fulfill their obligations. Thus, the bank is liable for untimely or incorrect debiting of funds from the client's account or crediting by the bank of amounts due to the client.

The client, in turn, is responsible for:

for the authenticity of documents submitted for opening an account and conducting operations on it;

· for untimely submission of the cash forecast for the forthcoming quarter;

for violation of the terms of payment for services provided by the bank; for non-receipt of cash reserved by the bank for him on the day specified in the application, etc.

The contract may fix the amount of fines for each of the listed violations for both one and the other party. The contract provides for the procedure for resolving disputes, its duration and special or additional conditions.

After providing all the specified documents for opening an account, signing an agreement for settlement and cash services, by order of the bank manager, the company's account is assigned a number and a personal account is opened to account for its funds.

When reissuing an account in connection with the reorganization (merger, accession, etc.), the same documents are submitted to the bank as when opening an account.

When changing the name or subordination, it is necessary not later than one month from the date of renaming or subordination to submit an application from the account holder about the relevant changes and a copy of this decision.

An account can be closed by decision of the account holder, the owner of the property of an enterprise, a bank, an arbitration court. At the initiative of the client, the bank account agreement can be terminated at any time and without any conditions. The Bank may terminate the agreement on settlement and cash services in the following cases, if this is specifically provided for by the agreement:
non-compliance with requirements minimum size account balance;
· within a month from the date of notification of the bank's client about it;
No transactions on the account during the year.

The work program of the professional module "Conducting Settlement Transactions" was developed on the basis of the Federal State Educational Standard (hereinafter referred to as the Federal State Educational Standard) in the specialty of secondary vocational education (hereinafter SVE) 38.02.07 Banking of an enlarged group of areas for training specialties 38.00.00 "Economics and Management"

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"APPROVED"

Pedagogical Council

OGBPOU "Smolensk Polytechnic College"

Minutes No. 1 of 31. 08. 17.

PROGRAM PROFESSIONAL MODULE

PM.01 "SETTLEMENT OPERATIONS"

2017 REVIEWED "APPROVED"

at a meeting of Deputy Director for SD

Central Committee of Economic Disciplines ___________ /Kolesnik Yu.S./

Minutes No. 1 dated 30.08.2017 31.08.2017

CMC Chairman

______________ /Reutova L.A./

Organization-developer:Regional State Budgetary Vocational Educational Institution "Smolensk Polytechnic College"

Developers: Konokhova Tatyana Nikolaevna

1. PASSPORT OF THE WORKING PROGRAM OF THE PROFESSIONAL MODULE "CARRYING OUT OF SETTLEMENT OPERATIONS"
2. RESULTS OF MASTERING THE PROFESSIONAL MODULE "SETTLEMENT OPERATIONS"
3. STRUCTURE AND CONTENT OF THE PROFESSIONAL MODULE "SETTLEMENT OPERATIONS"

5. CONTROL AND EVALUATION OF THE RESULTS OF MASTERING THE PROFESSIONAL MODULE (TYPE OF PROFESSIONAL ACTIVITY) "SETTLEMENT OPERATIONS"

1 PASSPORT OF THE WORKING PROGRAM OF THE PROFESSIONAL MODULE "CARRYING OUT OF SETTLEMENT OPERATIONS"

Scope of the program

The work program of the professional module "Conducting Settlement Operations" is part of the training program for mid-level specialists in accordance with the Federal State Educational Standard in the specialty 38.02.07 Banking of an enlarged group of areas for training specialties 38.00.00 "Economics and Management" in terms of mastering the main types of professional activity (VPD ):

VPD 1. Organization of cashless payments:

PC 1.2. Make non-cash payments using various forms of payment in

national and foreign currencies.

PC 1.6. Serve settlement transactions using various types of payment cards.

1.2 Goals and objectives of the module - requirements for the results of mastering the module:

In order to master the specified type of professional activity

and relevant professional competencies, the student in the course of mastering the professional module must:

have practical experience:

Have practical experience:

Carrying out settlement operations;

MDK 01.01. "Organization of non-cash payments":

be able to:

Draw up bank account agreements with clients;

Check the correctness and completeness of settlement documents;

Open and close personal accounts in foreign currency Russian Federation and foreign currency;

Identify the possibility of paying settlement documents based on the state of the client's current account, maintain a file of unpaid settlement documents;

Prepare statements from personal accounts of clients;

Calculate and collect remuneration for settlement services;

Verify that clients comply with cash handling procedures;

calculate the forecast of cash turnover;

Make a calendar of cash disbursement;

Calculate the minimum balance of cash on hand;

Set a limit on cash balances at the cash desks of clients, conduct checks on compliance with cash discipline by clients;

Perform and execute settlements by payment orders, letters of credit in the payer's bank and in the supplier's bank, payment requests in

the supplier's bank and the payer's bank, collection orders, checks;

Reflect in accounting operations on settlement accounts of customers;

Execute and execute operations for the return of amounts incorrectly credited to customer accounts;

To formalize the opening of accounts for accounting for income and funds from budgets of all levels;

To issue and reflect in the accounting operations for crediting funds to the accounts of budgets of various levels;

To issue and reflect in the accounting the return to taxpayers of the amounts of erroneously transferred taxes and other payments;

Execute and execute transactions on a correspondent account opened in

cash settlement center of the Bank of Russia;

Make settlements between credit institutions through LORO and NOSTRO accounts;

Control and reconcile settlements on correspondent accounts;

to carry out and execute settlements of the bank with its branches;

Keep records of settlement documents not paid on time due to lack of funds in the correspondent account;

Reflect in accounting interbank settlements;

Conduct and record settlements on export-import operations by bank transfers, in the manner of documentary collection and documentary letter of credit;

Conduct conversion operations on customer accounts;

Calculate and collect remuneration for international settlements and conversion operations;

To exercise control over the repatriation of foreign exchange earnings;

Advise clients on opening bank accounts, settlement transactions, transactions using various types of payment cards;

Issuing payment cards to customers;

Execute and record settlement and cash transactions when using payment cards in the currency of the Russian Federation and foreign currency;

Use specialized software for customer settlement services,

Making interbank settlements and transactions with payment cards

know:

Regulatory legal documents regulating the organization of non-cash payments, the organization of servicing the accounts of the budgets of the budget system of the Russian Federation, the performance of transactions using payment cards, transactions for international settlements related to the export and import of goods and services;

Rules of international law that define the rules for international settlements;

The procedure for opening and closing personal accounts of clients in the currency of the Russian Federation and foreign currency;

Rules for making transactions on current accounts, the order in which funds are debited;

The procedure for issuing, submitting, revoking and returning settlement documents;

The procedure for planning cash transactions;

The procedure for limiting cash balances at the cash desks of clients and for the bank to check compliance with cash discipline by clients;

Forms of settlements and technologies for performing settlement operations;

The order of numbering of personal accounts on which budget funds are taken into account;

The procedure and features of conducting operations on the accounts of budgets of various levels;

Systems of interbank settlements;

The procedure for conducting and accounting for settlements on correspondent accounts opened at cash settlement centers of the Bank of Russia;

The procedure for conducting and accounting for settlements between credit institutions through LORO and NOSTRO accounts;

The procedure for conducting and accounting for settlement transactions between branches within the same credit institution;

Forms of international payments: letters of credit, collection, transfers, checks;

Types of payment documents, the procedure for checking their compliance with the conditions and forms of payment;

The procedure for conducting and reflecting in the accounting of operations of international settlements using various forms;

The order and reflection in the accounting of the revaluation of funds in foreign currency;

The procedure for calculating the size of open currency positions;

The procedure for the authorized bank to perform the functions of a currency control agent;

Measures aimed at preventing the use of transnational operations for criminal purposes;

Systems of international financial telecommunications;

Types of payment cards and transactions carried out with their use;

Conditions and procedure for issuing payment cards;

Technologies and procedure for accounting for settlements using payment cards, documenting transactions with payment cards;

Typical violations when making settlement transactions on customer accounts, interbank settlements, transactions with payment cards.

total - 317 hours, including:

the maximum study load of a student is 227 hours, including:

obligatory classroom teaching load of the student - 152 hours;

student's independent work – 75 hours

2 RESULTS OF MASTERING THE PROFESSIONAL MODULE "SETTLEMENT OPERATIONS"

The result of mastering the professional module is the mastery of the training type of professional activity "Conducting settlement operations", including professional and general competencies:

The code	Name of learning outcome
MDK 01.01. "Organization of non-cash payments"
PC 1.1.	Provide cash and settlement services to customers.
PC 1.2.	Make non-cash payments using various forms of payment in national and foreign currencies.
PC 1.3.	To carry out settlement service of accounts of budgets of various levels.
PC 1.4.	Carry out interbank payments.
PC 1.5.	Carry out international settlements for export-import transactions.
PC 1.6.	Serve settlement transactions using various types of payment cards.
OK 1	Understand the essence and social significance of your future profession, show a steady interest in it.
OK 2	Organize their own activities, choose standard methods and methods for performing professional tasks, evaluate their effectiveness and quality.
OK 3	Make decisions in standard and non-standard situations and bear responsibility for them.
OK 4	Search and use the information necessary for the effective implementation of professional tasks, professional and personal development.
OK 5	Use information and communication technologies in professional activities.
OK 6	Work in a team and team, communicate effectively with colleagues, management, consumers.
OK 7	Take responsibility for the work of team members (subordinates), the result of completing tasks.
OK 8	Independently determine the tasks of professional and personal development, engage in self-education, consciously plan advanced training.
OK 9	Navigate in the conditions of frequent change of technologies in professional activity.
OK 10	Develop a culture of interpersonal communication, interaction between people, establish psychological contacts, taking into account intercultural and ethnic differences.
OK 11	Know the safety rules, be responsible for the organization of measures to ensure labor safety

3 STRUCTURE AND CONTENT OF THE PROFESSIONAL MODULE

«CONDUCTING SETTLEMENT OPERATIONS»

3.1 Thematic plan of the professional module

Codes of professional competencies	Names of sections of the professional module	Total hours	The amount of time allotted for the development of an interdisciplinary course (courses)					Practice
			Mandatory classroom workload of a student			Independent work of the student		educational, hours	Production (according to the specialty profile),
			Total, hours	including laboratory work and practical exercises, hours	hours	Total, hours	including term paper (project), hours	educational, hours	Production (according to the specialty profile),

PC 1.1. - PC 1.6.	Section 1. Organization of non-cash payments
	Educational practice (according to the specialty profile)
	Industrial practice (according to the specialty profile)
	Total:

3.2 The content of training on the professional module (PM)

Name of sections of the professional module (PM), interdisciplinary courses (IDC) and topics		Watch volume	Level of development

Section 1 Organization of work on the implementation of settlement operations
MDK 1 Organization of non-cash payments
Topic 1.1. Providing cash and settlement services to clients
	1. Classification of types of bank settlements. Principles of organization of cash and non-cash payments.
	2. Procedure for opening and closing bank accounts.
	3.Documents provided for opening an account

	5. Rules for making transactions on account settlements
	6. Organization of cash flow, cash discipline
	7. Procedure for making cash transactions with cash
	8. Order of conclusion operating cash desk
	9. Verification of compliance by organizations with the procedure for working with cash
	Workshops
	Practical lesson No. 1 Drawing up a bank account agreement. Calculation of remuneration for settlement and cash services
	Practical lesson No. 2 Registration of opened accounts and assignment of numbers to personal accounts
	Practical lesson No. 3 Paperwork when opening a bank account
	Practical lesson No. 4 The order of debiting funds from the account
	Practical lesson No. 5 Making a file of unpaid invoices
	Practical lesson No. 6 Calculation of the cash balance limit and the rate of spending in cash from the proceeds
	Practical lesson No. 7 Calculation of the amount of reinforcement of the operating cash desk and reflection in accounting of operations to receive reinforcement
	Practical exercise No. 8 Compilation of a certificate of the results of verification of compliance with the work of enterprises with cash
	Independent work
Topic 1.2. Forms of non-cash payments
	1. Regulatory documents regulating cashless payments in the Russian Federation

	3. The procedure for issuing, submitting, revoking and returning settlement documents
	4. Procedure for partial payment of a payment order
	5. Making transactions using payment requests
	6. Making transactions using letters of credit
	7. Making settlement transactions using checks
	8. The order of reflection in the accounting of operations on settlement documents
	Workshops
	Practical lesson No. 9 Registration and execution of settlements by payment orders
	Practical lesson No. 10 The procedure for issuing a card file No. 2. Issuing a payment order
	Practical lesson No. 11 Registration and execution of settlements by payment requests in the payer's bank
	Practical lesson No. 12 Registration and execution of settlements by payment requests in the supplier's bank
	Practical lesson No. 13 Registration and execution of settlements by letters of credit in the payer's bank
	Practical lesson No. 14 Registration and execution of settlements by letters of credit in the supplier's bank
	Practical lesson No. 15 Registration and execution of settlements by checks
	Practical lesson No. 16 Checking the correctness of accounting for transactions on customer settlement accounts
	Independent workPreparing messages using IT
Topic 1.3. Carrying out operations on accounts of budgets of various levels
	1. Legislation of the Russian Federation on servicing budget accounts
	2.Features of carrying out operations for servicing budget accounts
	3. Numbering of personal accounts of budgets
	4. The procedure for conducting operations on budget accounts
	Workshops
	Practical lesson No. 17 Opening accounts for accounting for income and budget funds
	Practical lesson No. 18 Crediting funds to budget accounts
	Practice #19 Reimbursement of erroneously transferred taxes to taxpayers
	Independent workPreparing messages using IT
Topic 1.4. Organization of interbank settlements
	1. System of interbank settlements, their organization
	2.Structure payment system Russia
	3.Correspondent accounts opened on the balance sheet of a credit institution for interbank settlements
	4. Procedure for making settlements on LORO, NOSTRO accounts
	5. The procedure for conducting and accounting for settlements between branches within the same credit institution
	6.Specialized software for customer settlement service
	7. Settlements through divisions settlement network Bank of Russia
	8. The procedure for making settlements on correspondent accounts opened with the RCC BR
	9. Procedure for the functioning of the system of bank electronic urgent payments
	Workshops
	Practical lesson No. 20 Organization of accounting for interbank settlements
	Practical exercise No. 21 Making settlements through correspondent accounts LORO and NOSTRO, if the DPP coincides with the date of debiting funds
	Practical exercise No. 22 Making settlements through LORO and NOSTRO correspondent accounts if the DPP does not coincide with the date of debiting funds
	Practical lesson No. 23 Registration of bank settlements with its branches
	Practical lesson No. 24 Drawing up a correspondent relations agreement
	Practical lesson No. 25 Reflection in the accounting of interbank settlements
	Practical lesson No. 26 Registration of transactions on a correspondent account opened with the cash register
	Practical exercise No. 27 Documenting the operations of the BESP system
	Practical lesson No. 28 Accounting for transactions using the BSEP system
	Independent workPreparing messages using IT
Topic 1.5. Organization of international settlements
	1. Norms of international law that determine the rules for international settlements
	2. Main forms of international payments for export-import operations
	3. The procedure for conducting operations of international settlements using various forms of payment
	4. Procedure for the performance by authorized banks of the functions of a currency control agent
	Workshops
	Practical lesson No. 29 The procedure for opening and closing customer personal accounts in foreign currency
	Practical lesson No. 30 Documentation of transactions for opening personal accounts in foreign currency
	Practical lesson No. 31 Procedure and accounting for the revaluation of funds in foreign currency
	Practical lesson No. 32 Reflection in the accounting of settlements on export-import transactions
	Practical exercise No. 33 Calculation and collection of remuneration amounts for international settlements and conversion operations
	Practical lesson No. 34 Calculation of the size of open currency positions
	Practical exercise No. 35 Conversion operations on customer accounts
	Practical exercise No. 36 Documentation of conversion transactions
	Independent workPreparing messages using IT
Topic 1.6. Fundamentals of functioning of card payment systems
	The concept and essence of payment cards
	Preparation of documents for opening a card account
	Operations carried out using payment cards
	Violations when making transactions with payment cards
	Workshops
	Practice #37Documentation of transactions for the issuance of a bank card
	Practice #38The procedure for recording settlements using payment cards
	Independent workPreparing messages using IT
	Training practice on the module Types of jobs: Maintaining customer accounts Maintenance of accounts for accounting of income and funds of local governments Maintaining correspondent and inter-branch accounts Registration of non-cash payments Registration of international settlements and conversion operations with foreign currency Registration of transactions when using payment cards Industrial practice by module Types of jobs: Familiarization with the activities of a commercial bank, internal regulations Study and analysis of tariffs and conditions of settlement and cash services, familiarization with the work of the operating room of a commercial bank Drawing up agreements for opening an account for a client, opening and closing personal accounts, statements, refunding the amount in case of incorrect crediting to the account Checking the correctness of the execution of settlement documents, accounting for unpaid documents, collecting the amount for settlement and cash services in accordance with the tariffs of a commercial bank Reflection in the automated banking system of settlement operations Checking customer compliance with cash discipline: cash turnover forecast, calculation of the cash balance limit, drawing up a cash withdrawal calendar Registration in the bank of settlements: carried out in a non-cash way in the form of payment orders, payment requests, collection orders, checks, letters of credit Maintenance of budget accounts of the Russian Federation: accounting for income and budget funds Registration and maintenance of correspondent accounts: LORO, NOSTRO, REPO Reflection in the automated banking system of correspondent transactions Reflection in accounting of interbank settlements, settlement documents not paid on time due to lack of funds in the correspondent account, settlements on export-import operations, bank transfers, documentary collection, documentary letter of credit Registration of conversion operations in the cash department of a commercial bank, search and collection of remuneration for conversion operations, control over the repatriation of foreign exchange earnings Implementation of consulting activities on opening accounts, settlement transactions, transactions using various types of payment cards Registration of settlement and cash transactions when using payment cards in the currency of the Russian Federation and in foreign currency Doing accounting cash transactions when using payment cards Reflection in the automated banking system of operations using payment cards
	Total

To characterize the level of mastering the educational material, the following designations are used:

1 - introductory (recognition of previously studied objects, properties);

2 - reproductive (performance of activities according to a model, instructions or under guidance);

3 - productive (planning and independent implementation of activities, decision

4 CONDITIONS FOR THE IMPLEMENTATION OF THE PROGRAM OF THE PROFESSIONAL MODULE "CARRYING OUT OF SETTLEMENT OPERATIONS"

4.1 Minimum logistics requirements

The implementation of the discipline program requires the presence of a computer science laboratory.

Laboratory equipment:

personal computer is the workplace of the teacher. Main technical requirements: operating system with graphical interface, CD-ROM drive, audio-video inputs / outputs, the ability to connect to a local network and access the Internet; included: keyboard, scrolling mouse, mouse pad; equipped with acoustic systems, microphone and headphones; can be stationary or portable;

personal computer is the workplace of the student. Basic technical requirements: an operating system with a graphical interface, a CD-ROM drive, audio-video inputs/outputs, the ability to connect to a local network and access the Internet; included: keyboard, scrolling mouse, mouse pad; equipped with a microphone and headphones; may be fixed or portable.

Software:

operating system for the computer network;
operating systems of the Windows series;
application software package "Microsoft Office" (MS Word, MS Excel, MS Access);
antivirus program;
archiving program;
program for burning CD and DVD discs;
a set of commonly used programs (text editor, presentation development program, spreadsheets, etc.);
multimedia player;
multimedia projector

Printer laser network. A4 format Speed not less than 25 ppm, resolution not less than 600x600 dpi.

Expendable materials:

paper;
cartridges for a laser printer;
disc for recording (CD-R or CD-RW);
alcohol for cleaning equipment.

Sets of presentation slides for all sections of the course.

Collections of digital educational resources.

Blackboard or interactive whiteboard.

Specialized furniture.

Case for storage of teaching aids and information carriers.

Program discs.

4.2. Information support of training

1. Main sources (printed editions)

1. Starodubtseva E. B. Fundamentals of banking. - M.: ID FORUM: NITs INFRA-M, 2015. - 288 p. [Electronic resource; Access mode http://www.znanium.com].

2. Tavasiev A.M. Banking. – M.: UNITI-DANA, 2013. – 863 p.

3. Bondareva T.N., Galkina E.A. Conducting cash transactions. - Rostov-on-Don: Phoenix, 2014. - 190p.

4. Zhukov E.F., Zelenkova N.M., Eriashvili N.D. Money. Credit. Banks. - M.: UNITI-DANA, 2011. - 622p.

5. Lavrushin O.I. Banking. – M.: KNORUS, 2012. – 768s.

6. Khodachnik G.E. Fundamentals of banking. - M.: Academy, 2012. - 256 p.

(electronic editions)

1. Kazimagomedov A. A. Banking business: organization of the activities of the central bank and commercial bank, non-banking organizations. – M.: INFRA-M, 2017. – 502 p. + Add. materials [Electronic resource; Access mode http://www.znanium.com].

2. Additional sources (printed editions)

1. Kolesnikov V.I. Banking. – M.: Finance and statistics, 2013. – 80p..

2. Klimovich V.P. Finance, monetary circulation and credit, textbook for open source software. - M.: INFRA - M, 2015. - 336s.

3. Kuznetsova, E.I. Money, credit, banks. – M.: UNITI-DANA, 2009. – 568s.

(electronic editions)

INTERNET RESOURCES:

1. Materials of the Association of Russian Banks (Electronic resource). – Access mode: http//www.arb.ru (accessed 25.08.17.)

2. Materials of the Bank of Russia (Electronic resource). – Access mode: http//www.cbr.ru (accessed 29.08.17.)

3. Materials of the Information Agency of the Bankir.ru portal (Electronic resource) - Access mode: http//www.bankir.ru (accessed 26.08.17.)

4. Materials of the Information Banking Portal (Electronic resource). – Access mode: http//www.banki.ru (accessed 25.08.17.)

5. Materials of the Federal State Statistics Service (Electronic resource). – Access mode: http//www.gks.ru (accessed 17.08.17.)

4.3 General requirements for the organization of the educational process

The study of the professional module "Conducting settlement operations" is preceded by the discipline "Introduction to the specialty". At the same time, "Economics of the organization", "Fundamentals of accounting in banks" are studied.

The use of modern pedagogical technologies (technological elements) of training used in the competence-based approach to learning:

information-developing (cognitive);
developing, problem-based learning;
student-centered learning;
contextual learning;
modeling of professional activity in the educational process.

Using the system of active learning methods:

analysis of specific situations;
educational thematic discussion;
research method;
independent work with the training program.

The use of frontal, group, individual forms of education in order to ensure the active cognitive activity of students.

The choice of organizational forms of training aimed primarily at the formation of professional competencies:

practical work;
implementation of research projects.

Providing students with the following types of advice:

systematic by PM;
for strong students or those who have shown an increased interest in PM.

Use of individual and group forms of counseling.

4.4 Staffing of the educational process

Requirements for the qualification of pedagogical (engineering and pedagogical) personnel providing training in an interdisciplinary course (courses):

the presence of higher economic professional education, corresponding to the profile "Conducting settlement transactions".

5 CONTROL AND EVALUATION OF THE RESULTS OF DEVELOPMENT OF THE PROFESSIONAL MODULE "CARRYING OUT OF SETTLEMENT OPERATIONS"

results (mastered professional competencies)		Forms and methods of control
PC 1.1. Provide cash and settlement services to customers.	Open and close customer accounts. Prepare statements from customer accounts. Calculate and collect the amount of remuneration for cash settlement. Prepare files of unpaid invoices	Differentiated offset
PC 1.2. Make non-cash payments using various forms of payment in national and foreign currencies.	Calculate the forecast of cash turnover. Make up a calendar of disbursement of cash. Set a cash balance limit	Differentiated offset Expert evaluation of the work performed Practical check (practical lesson)
PC 1.3. To carry out settlement service of accounts of budgets of various levels.	Open accounts for income and budget funds. The funds are credited to the accounts of the budgets. Return erroneously transferred taxes to taxpayers	Differentiated offset Expert evaluation of the work performed Practical check (practical lesson)
PC 1.4. Carry out interbank payments.	Execute transactions on an account opened with the RCC BR. Carry out settlements between credit institutions. Make bank settlements with their branches.	Differentiated offset Expert evaluation of the work performed Practical check (practical lesson)
PC 1.5. Carry out international settlements for export-import transactions.	Reflect in accounting calculations for export-import operations. Carry out conversion operations on customer accounts. Control the repatriation of foreign exchange earnings	Differentiated offset Expert evaluation of the work performed Practical check (practical lesson)
PC 1.6. Serve settlement transactions using various types of payment cards	Advise clients on opening a bank account using various types of payment cards. Issue payment cards to customers. Prepare and record transactions when using payment cards.	Differentiated offset Expert evaluation of the work performed Practical check (practical lesson)

Forms and methods of monitoring and evaluating learning outcomes should allow students to check not only the formation of professional competencies, but also the development of general competencies and the skills that provide them.

results (mastered general competencies)	Key indicators of training outcomes	Forms and methods of control
OK 1.. Understand the essence and social significance of your future profession, show a steady interest in it.	Demonstrate interest in the future profession Successfully complete the tasks of the professional module program
OK 2. Organize their own activities, choose standard methods and methods for performing professional tasks, evaluate their effectiveness and quality.	Justify the choice and application of methods and methods for solving professional problems in the development of technological processes Demonstrate the efficiency and quality of performing professional tasks	Oral exam Expert observation and evaluation in practical classes when performing work on educational and industrial practice
OK 3. Make decisions in standard and non-standard situations and be responsible for them.	Demonstrate the ability to make decisions in standard and non-standard situations and be responsible for them	Expert observation and evaluation in practical classes when performing work on educational and industrial practice
OK 4. Search and use the information necessary for the effective implementation of professional tasks, professional and personal development.	Find and use information to effectively perform professional tasks, professional and personal development	Expert observation and evaluation in practical classes when performing work on educational and industrial practice
OK 5. Use information and communication technologies in professional activities.	Demonstrate skills in the use of information and communication technologies in professional activities	Expert observation and evaluation in practical classes when performing work on educational and industrial practice
OK 6. Work in a team and team, communicate effectively with colleagues, management, consumers.	Interact with tutors, teachers during training	Expert observation and evaluation in practical classes when performing work on educational and industrial practice
OK 7. Take responsibility for the work of team members (subordinates), the result of completing tasks.	Plan to improve the personal and qualification level	Expert observation and evaluation in practical classes when performing work on educational and industrial practice
OK 8. Independently determine the tasks of professional and personal development, engage in self-education, consciously plan advanced training.	Show interest in innovation in the field of professional activity	Expert observation and evaluation in practical classes when performing work on educational and industrial practice
OK 9. Navigate in conditions of frequent change of technologies in professional activity.	Demonstrate the ability to adapt to changing conditions of professional activity	Expert observation and evaluation in practical classes when performing work on educational and industrial practice
OK 10. Develop a culture of interpersonal communication, interaction between people, establish psychological contacts, taking into account intercultural and ethnic differences.	Comply with the principles of professional ethics. They possess methods of conflict-free communication and self-regulation in a team, taking into account intercultural and ethnic differences.	Expert observation and evaluation in practical classes when performing work on educational and industrial practice
OK 11. Know the safety rules, be responsible for organizing measures to ensure labor safety	Comply with safety regulations when working with technical equipment and are responsible for organizing measures to ensure labor safety	Expert observation and evaluation in practical classes when performing work on educational and industrial practice

Specialty Banking

(for full-time students)

Cherepovets-2015

Developer: Dombrovskaya Svetlana Vladislavovna, teacher of ChPEK

Responsible for the issue: Strelnikova G.A., Deputy Director for Scientific and Methodological Work, ChPOU "ChTEK".

The training manual contains tasks for internship, sample documents and requirements for their execution, assessment criteria and terms of practice.

2. Outcomes of mastering practice 6

4. Monitoring and evaluation of the results of mastering the practice. Evaluation criteria 9

5. Requirements for the design of the report 11

6. Information support of practice 16

Applications.

Title page of practice report

Practice diary

Characteristic (template)

Introduction

Certification sheet

Practice in the profile of the specialty is part of the main professional educational program in accordance with the Federal State Educational Standard in the specialty Banking in terms of mastering the main type of professional activity and the relevant professional competencies, the student in the course of mastering the professional module must:

have practical experience:

Provide cash and settlement services to customers.

Make non-cash payments using various forms of payment in national and foreign currencies.

Perform settlement maintenance of accounts of budgets of various levels.

Carry out interbank payments.

Conduct international settlements for export-import transactions.

Serve settlement transactions using various types of payment cards.

Purpose of practice:

Practice in the profile of the specialty is aimed at the formation of the student's general and professional competencies, the acquisition of practical experience.

Tasks of industrial practice (according to the profile of the specialty):

To consolidate the theoretical knowledge gained in the learning process, based on familiarity with the experience of a particular financial and credit institution (bank) in the field of settlement operations.

To acquire knowledge in accordance with the instructions of the Central Bank of the Russian Federation regarding the operation of a commercial bank, the ability to competently and timely apply them, as well as use and follow the internal banking regulations developed by a particular commercial bank to control and conduct operations.

Acquire general and professional competencies at the workplace of a specialist in the bank's operational department for settlement operations. To teach to develop in the types of translations, the ability to carry them out, accompanying them with the necessary documents

To instill in the student an interest in the future profession, an interest in working with clients of different levels .;

Master the methods of registration of postings, drawing up documents and their further declaration.

Gain experience in servicing transactions through bank payment cards.

1.2.Number of hours for mastering the practice:

The maximum study load of a student is 4 weeks 144 hours. It is divided into two full-fledged parts of practical training, each of which is 2 weeks 72 hours.

Organization of practice

Practice in the profile of the specialty PM.01 Conducting settlement operations is organized in financial and credit organizations, regardless of the organizational and legal form, on the basis of direct agreements concluded between the educational institution and the bank.

The management of the practice in the bank is carried out by highly qualified specialists with experience in their specialty. They are responsible for the completion of internship assignments and the quality of internships by students. No more than 5 student trainees can be attached to one leader.

Every day, at the end of the working day, the manager must check the diary of the trainee, analyze his work for the day, give a task for the upcoming period of practice. Upon completion, approve the report of the trainee, give a description of the student trainee, put marks on the certification sheet for the skills mastered for the entire period of practice.

The general management of the practice from the college is entrusted to the deputy director for academic work, direct - to the teachers of special disciplines.

In the process of practice, teachers should regularly visit the bases of practice in order to monitor the work of interns and their fulfillment of assignments for practice, provide them with methodological assistance, monitor student compliance with the internal labor regulations in force at the place of internship, monitor students for the implementation of the practice report at the college, according to the approved consultation schedule.

The student-trainee is obliged to strictly comply with the plan - schedule for the internship, perform all types of work provided for by the assignments for the practice, keep a diary (Appendix 2), daily, at the end of the working day, submit it for signature to the head, promptly follow the instructions of the head of the practice at the place of work , obey the rules of the internal labor schedule, draw up a report on the implementation of practice assignments (Appendix 1). a report on the progress of the practice is compiled based on the results of the student's independent work with the documents of the organization, internal banking regulations and instructions of the Central Bank of the Russian Federation.

At the end of the second part of the practice, after completing all the tasks for the practice, the student submits to the educational institution within 3 days a report on which an interview is conducted, copies of documents on the topics studied, diaries (in the amount of 2 pieces) for each of the parts of the practice, characteristics, certification sheet. Certification based on the results of industrial practice is carried out taking into account the results confirmed by the documents of the relevant organizations.

In the case of a positive assessment for the report on industrial practice, the student is allowed to take the exam (qualification) of the corresponding professional module.

Students who have not completed an internship, who did not appear for an interview based on a report, or who received a negative assessment, are not allowed to take an exam (qualification) for the corresponding professional module. Re-certification for industrial practice is carried out in additional terms established by the training department. Students who have not completed the internship program for a good reason are sent to internship a second time, in their free time from study.

Students are not exempted from passing industrial practice.

DEPARTMENT OF EDUCATION, SCIENCE AND YOUTH POLICY

VORONEZH REGION

State budgetary vocational education

institution of the Voronezh region

"Voronezh State Industrial and Humanitarian College"

(GBPOU VO "VGPK")

PROFESSIONAL MODULE PROGRAM

PM 01. Conducting settlement operations

38.02.07 "Banking »

Name of basic training qualification

"Banking Specialist"

Voronezh 2017

The program of the professional module was developed on the basis of the Federal State Educational Standard in the specialty of secondary vocational education38.02.07 "Banking"basic training.

Organization-developer:

State Budgetary Professional Educational Institution of the Voronezh Region "Voronezh State Industrial and Humanitarian College" GBPOU VO "VGPK"

Developers:

Kastyrina N.G., teacher of the highest qualification category of GBPOU VO "VGPK".

Safonova S.G., teacher of the highest qualification category of GBPOU VO "VGPK"

The program was approved at a meeting of the Department of Economics

Department head

Economics E.V. Efanova

AGREED

employer representative

"____" _________ 2017

CONTENT

1. PASSPORT OF THE WORKING PROGRAM OF THE PROFESSIONAL MODULE	page

3. STRUCTURE and content of the professional module
4 conditions for the implementation of the PROFESSIONAL MODULE
5. Control and evaluation of the results of mastering the professional module (type of professional activity)

1. passport of the working PROGRAM

PROFESSIONAL MODULE

Conducting settlement transactions

Scope of the work program

The work program of the professional module is PPSSZ in accordance with the Federal State Educational Standard in the specialty38.02.07 Banking in terms of mastering the main type of professional activity (VPD):banking specialist and relevant professional competencies (PC):

PC 1.1. Provide cash and settlement services to customers.

PC 1.2. Make non-cash payments using various forms of payment in national and foreign currencies.

PC 1.3. To carry out settlement service of accounts of budgets of various levels.

PC 1.4. Carry out interbank payments.

PC 1.5. Carry out international settlements for export-import transactions.

PC 1.6. Serve settlement transactions using various types of payment cards.

Field of professional activity of graduates:implementation, accounting and control of banking operations to attract and place funds, provision of banking services to customers in organizations of the credit system.

The working program of the professional module can be used in additional professional education and professional training of employees in the field of banking in the presence of secondary (complete) general education.

1.2. The place of PM in the structure of the main professional educational program

Professional module, interdisciplinary course

Goals and objectives of the professional module - requirements for the results of mastering the professional module:

In order to master the specified type of professional activity and the relevant professional competencies, the student in the course of mastering the professional module must:

- provide cash and settlement services to customers

Make non-cash payments using various forms of payment in national and foreign currencies

To carry out settlement service of accounts of budgets of various levels.

Carry out interbank settlements

Carry out international settlements for export-import transactions.

As a result of mastering the professional module, the student must

be able to:

Draw up bank account agreements with clients;

Check the correctness and completeness of settlement documents;

Open and close personal accounts in the currency of the Russian Federation and foreign currency;

Identify the possibility of paying settlement documents based on the status of the client's current account,

Prepare statements from personal accounts of clients;

Calculate and collect remuneration for settlement services;

Verify that clients comply with cash handling procedures;

Calculate the forecast of cash turnover;

Make a calendar of cash disbursement;

Calculate the minimum balance of cash on hand;

Set a limit on cash balances at the cash desks of clients, conduct checks on compliance with cash discipline by clients;

Perform and execute settlements by payment orders, letters of credit in the payer's bank and in the supplier's bank, payment requests in the supplier's bank and in the payer's bank, collection orders, checks;

Reflect in accounting operations on settlement accounts of customers;

Execute and execute operations for the return of amounts incorrectly credited to customer accounts;

To formalize the opening of accounts for accounting for income and funds from budgets of all levels;

To issue and reflect in the accounting operations for crediting funds to the accounts of budgets of various levels;

To issue and reflect in the accounting the return to taxpayers of the amounts of erroneously transferred taxes and other payments;

Execute and execute operations on a correspondent account opened with the cash settlement center of the Bank of Russia;

Make settlements between credit institutions through LORO and NOSTRO accounts;

Control and reconcile settlements on correspondent accounts;

Carry out and process bank settlements with its branches;

Keep records of settlement documents not paid on time due to lack of funds in the correspondent account;

Reflect in accounting interbank settlements;

Conduct and record settlements on export-import operations by bank transfers, in the manner of documentary collection and documentary letter of credit;

Conduct conversion operations on customer accounts;

Calculate and collect remuneration for international settlements and conversion operations;

To exercise control over the repatriation of foreign exchange earnings;

Advise clients on opening bank accounts, settlement transactions, transactions using various types of payment cards;

Issuing payment cards to customers;

Execute and record settlement and cash transactions when using payment cards in the currency of the Russian Federation and foreign currency;

Use specialized software for customer settlement services, interbank settlements and operations with payment cards;

know: