In modern economic relations, calculationschecks occupy an important place in our lives and the activities of various enterprises. They are used in the implementation of transactions for the sale of goods, materials, in matters of payment for the economic needs of the organization. In general, a check is a special security. Through it, the bank must pay the specified amount to its holder. Therefore, checks by checks assume the presence of the following participants of such transactions:
- the drawer (this is either a physical or a legal entity that has funds in the bank in the account);
- directly the bank making the payment;
- check holder (the person who presents a check in the bank for payment).
Without fail, in such a securityit is necessary to indicate the name "check", the amount for payment, the name of the payer and the settlement account from which the payment is to be made. It is also important to note the currency, place and the date of the document compilation. It will also require the signature of its owner. In the absence of any of the above information, the security is deprived of its strength. In the event that the check does not contain a place for its compilation, it is considered that it is signed at the location of the drawer.
The payer must pay a check on conditionits presentation and in terms established by law. The bank must make sure of the authenticity of the paper and that the person presenting it is an authorized person. Calculations by checks and the principles of their use are regulated by art. 877-885 Civil Code, as well as other laws and relevant banking rules. The guarantee of payment can be an aval, which is given by any person, only not by the payer. On the check it is necessary to indicate who and for whom it was issued. For this, it is necessary to make the inscription "take for aval".
There are different types of checks:
- intended for payment (withdrawal) of cash from the account of the drawer (checkbook is drawn up at the time of opening of the current account);
- Checks, through which the implementation of non-cash settlements.
In the first case, securities are used forwithdrawing funds for the purpose of paying salaries or travel expenses, as well as other needs of the organization, etc. Calculations by checks can also be used for conducting business operations between partner organizations by means of cashless settlement. Then the bank deposits the necessary funds for the p / s payer. At the time of the business transaction, the payer organization transfers the written receipt to the supplier. In turn, the provider-check holder within ten days must submit to the security in order that the bank has credited money to his settlement account. At the same time, the supplier bank first transfers the necessary amount and only then transfers the necessary documents to the bank of the buyer organization to debit the required amount from the account directly to the buyer. Then the funds are written off by the buyer's bank from the corresponding account. In conclusion, the buyer's bank transfers the funds to the supplier's bank.
As means of non-cash paymentuse also payment orders (settlements for collection), which are operations aimed at obtaining a payment from the payer (on behalf of and, of course, at the expense of the client's own funds). They can be carried out without acceptance (consent) or with that.
It must be said that today to a large extentthe demand for another type of check is growing. These are so-called bank checks (or road checks). They are a convenient means of payment when going abroad (since they can be exchanged without problems for the currency of the country in question, there are no restrictions on their export), and also a reliable option for storing their funds.p>