The card business has dynamic systemic inertia. This is reflected in the fact that even a bank that is in an illiquid state, nevertheless, continues to conduct card transactions and settlements for some time. International cards can, under certain additional conditions, remain working, even when the bank cannot conduct either international or domestic payments. In addition, a bank that operates with international payment brand cards is largely focused on the standards prescribed or implied by the brand owners in its behavior with customers. Due to this, the bank will do its best to retain the client and, if possible, compensate for his losses. That is why we consider the implementation of an effective tariff policy as a way to improve the systems of settlements with plastic cards.

In order to build an effective tariff policy, it is proposed to divide card services into three categories: mass, piece and individual. We refer to mass emission services (except salary projects) and cash withdrawal services. We offer one-piece services - salary projects and acquiring. Individual - corporate projects. Based on the above classification, we propose to establish uniform tariffs for mass services, approved for the bank as a whole. We suggest evaluating corporate (individual) services that are always associated with negotiations through the selection of individual price parameters, since the more complex the service, the more time and effort it takes to discuss the price. For a large salary project, this period can stretch for a year or more.

Let's define a strategic line for building an effective tariff policy aimed at developing the card business:

• 1. The goal is to form complete package services and their provision to the corporate clientele of the bank. At the same time, services to the corporate sector mean salary projects, and corporate cards, and cards for the wealthiest employees of clients, as for individuals, as well as acquiring. Sometimes - installation of ATMs not related to payroll projects,
• 2. A means of promoting a retail strategy is a card - as a financial service, as an opportunity to communicate with a client, as a carrier of an image. All this is addressed to the mass retail consumer, who is connected with the bank only by its financial services as a private person.
• 3. The way to expand the card business is the development of acquiring operations as an independent business, as well as the development of ATM acquiring.

As you know, income in the card business is divided into two different categories: operating income and interest income, that is, income associated with the attraction and use of funds deposited by customers on various accounts. Let's give a comparative description.

For more developed markets the volume of resources invested in the card-business is greater than the volume of attraction, since the card-programs consist mainly of credit cards. Moreover, resource incomes very often account for more than half of all income of card programs. The situation on the domestic market is opposite. Credit cards are just beginning to develop in the Republic of Belarus, and the bulk of the circulation is made up of "salary" cards.

It should be emphasized that the value of operating income is higher than the value of interest income. Operating income is the direct sale of services without interest rate risks. Interest income is always a credit risk. At the same time, working with resources can, under certain conditions, result in losses. In modern foreign practice, the ideal ratio is considered to be 50/50 - the distribution between interest and operating (non-trading) income, however, both in foreign and domestic practice, the share of operating income is always lower and amounts to best case thirty%. The remaining 70% falls on the so-called imputed income from the use of attracted resources.

The activation of the card business is based primarily on the diversification of income from the services provided. Let's highlight two major diversification axes.

The first is diversification by type of income. That is, in the total volume of income, the shares attributable, for example, to acquiring and issuance, should ideally be equal (if the bank is pursuing a combined strategy). If the bank's strategy is connected only with issuing operations, then the proportion must be observed between, for example, the calculated income received from salary cards - and cards issued by the bank for individuals. Maintaining proportion depends on prioritizing and reallocating resources within the department.

The second axis is regional diversification. A multi-branch bank should not put up with the concentration of the card program in the head office. The bias in this matter means the weak work of the management of the card department in the field, in offices and regional branches.

In fact, the degree of diversification is a criterion for the sustainability and survival of a business in adverse conditions. It is also desirable to maintain an even distribution of income across card accounts, but this is a poorly managed process.

Issuing cards is a more manageable process banking business... The main economic reason underlying such a distribution is a lower investment threshold for entering the emission market as compared, for example, with acquiring. In addition, the policy of payment systems always encourages the issuing activity of banks and restricts acquiring. With regard to the profitability of issue transactions, the opinion has changed several times over the past ten years, and even now many economists hold opposite points of view: some believe that issue transactions are less profitable than acquiring transactions, others - on the contrary.

We believe that the profitability of both issuing and acquiring operations determine the specific conditions for their implementation, one of which is the quality of branding. Emission programs based on different brands differ significantly economically. Let's distinguish three economically separate classes of brands: local, massive international (Visa, MasterCard), exclusive international (AmEx, DinersClub). Brands are listed in ascending order of yield per card issued. However, this does not mean that it is necessary to deal only with, for example, AmEx cards in order to get the highest level of income. The market for exclusive cards is very narrow. Local cards have little or no settlement value outside the sphere of influence of the issuing banks or, at best, national system and are mainly used for salary projects.

The most economically interesting is the emission market for mass international cards, especially since salary projects can be implemented on the basis of mass brands. There is practically no difference between Visa and MasterCard from a functional and payment point of view, however, the issue of Visa brings more gross income, since it is more popular among the population.

On the basis of the issue mode, we will single out two segments of the issue card business - the segment of salary issue and the segment of retail issue. It should be emphasized that salary projects are not initially associated with the motivation of the cardholder.

When dealing with the localization of share premiums, one should also point out the currency component. Accounts in rubles are used primarily in the settlement mode, while the so-called deposit adhesion factor is associated with foreign currency accounts, and the card often plays the role of a savings instrument. In addition, 99% of ruble accounts are associated with salary projects, and foreign currency accounts undoubtedly dominate the retail business.

The influence of the tariff policy of JSC “JSSB Belarusbank” affects the development of the card business as follows.

With regard to the types of cards, the following can be noted. Cirrus / Maestro cards play an insignificant role in the retail segment and are used, as a rule, for a one-time cross-border transportation of large sums of money. The main sources of income are Classic / Standart / Electron and Gold cards issued for individuals.

Regarding the seasonality of the cards, it is obvious that retail cards are used in a huge number of cases in the so-called "Travel and Entertainment" mode. They open, fund and transact in connection with the vacation season, vacations and holiday periods. There are three most important seasons:

Under new year holidays(from mid-November);

Summer holiday season (from mid-May to late June);

May holidays (April).

It should be noted that the intensity of filling cards increases closer to the weekend, and transactions - on weekends.

We will give our assessment of the main tariffs set by banks for operations with plastic cards in order to develop directions for their optimization

1. Down payment

The essence of this tariff is twofold: on the one hand, it is a means of attracting funds, and on the other hand, it is a means of cutting off customers who, according to the bank, are not solvent enough to qualify for a card of one type or another. We consider the use of this tariff inappropriate due to the need to expand the client base.

2.Insurance deposit / minimum balance

The essence of this tariff lies in the fact that, on the one hand, it is designed to cover overdraft risks, and on the other hand, to allow increasing the volume of attracted funds, moreover, in a larger amount than the balances on card accounts. However, over time, banking practice has shown that even huge deposits do not save one from deliberately admitted (all the more maliciously admitted) overdrafts. In addition, an overdraft that was admitted by chance, or simply arisen for technical reasons (for example, due to the exchange rate jump) does not pose a big risk: it will be repaid by the client, and even with the payment of interest on the overdraft. This process in understanding the essence of overdraft risks will lead, as it seems, in the near future to the disappearance of this tariff. In addition to the risk component, the sharply negative attitude of customers to this tariff also speaks in favor of such a development of events.

3. Registration fees and annual maintenance, card validity extension

This tariff is the main and most important item of operating income. In fact, this tariff reflects the sale of the service as such. As can be seen from the tariffs of JSC "JSSB Belarusbank" service maintenance most cards are valid for 2 years less than the annual service and subsequent renewal. Thus, JSC "ASB Belarusbank" is trying not only to attract, but also to retain its customers.

Sometimes the cost of the first year of using the card is charged 25 - 100% more than the cost of using the card in subsequent years. In the tariffs this circumstance is reflected by the division of the tariff into "registration" and "annual service", or the cost of service for the first and subsequent years is indicated separately, as in the case of JSB Belarusbank. We consider the disadvantage of this tariff that its implementation causes a negative attitude of customers and their refusal to intend to purchase a card. In the long term (and the card business is long-term in nature), the client's trust in the bank is still more valuable than a one-time increase in total income.

The opposite approach is to eliminate the clearance and annual service fees. This tactic is associated with any marketing activities and campaigns. For example, a pre-season sale, where the card is issued free of charge for applicants who applied in May. In this case, the current gross income will not only not increase, but will also significantly decrease, since in May everyone who already planned to do this, as well as those who may have been going to do it in June and July, will try to buy cards. Some growth will be observed in terms of funds raised and, probably, in terms of transactional income received in subsequent periods. An increase in income is likely to occur in the next year when the cards are reissued, but not in a significant amount.

Consider another approach, when a card is issued and subsequently presented as a gift. In this case, there is no guarantee that the presented cards will immediately go into circulation. As a rule, only 20-25% of all donated cards overtake such a fate. Full income from such card accounts will be received only in the second year, and before that time some of the holders will be eliminated.

Variable costs for some items in both examples will increase in proportion to the number of cards and immediately. Therefore, you should be very careful when evaluating these projects.

Based on the foregoing, we propose, in relation to the card renewal procedure to control and manage the flow of income, to provide in the rules or conditions of the agreement so that the initiative to write off the tariff for card re-issue remains with the bank, as well as the decision on the re-issue itself. In this case, the bank will reissue 70% of the cards, and if it leaves the initiative to the client, only 10% of the cards.

It should be noted that the main tool for increasing this type of income is the art of selling. Sales personnel, marketing quality are the main factors of success.

4. Clearance and annual maintenance additional card

An additional card is an additional service, and therefore many banks, including JSSB Belarusbank, set the tariff for its issuance below the tariff for issuing the main card. We believe that this is not entirely correct, since the additional card is not perceived by customers as a less significant service. Therefore, we propose to set the tariff for issuing an additional card in the same amount as the tariff for issuing a main card.

5. Reissuance of the card in case of its loss

As a rule, the bank's customers are quite attentive to their cards, so cases of loss or theft are quite rare. At the same time, one should not overestimate the tariffs for issuing a card in case of its loss in comparison with the usual issuance of a card, since the client bears the costs of issuing a new card, and also pays for its blocking.

It should also be noted that Belarusbank JSB shares the tariffs for the withdrawal of a card by an ATM and its loss or theft, which, in the author's opinion, is not correct. The optimal situation is when this rate is equal to the original issue rate.

6. Cashless payments in the trade and service network

Operations without cash payment purchases made by the cardholder are the main transactional income of the bank from retail cards. The card is intended for such operations. These operations, as a rule, are not charged for cardholders, with the exception of payments on the Internet, based on the tariffs of JSC “JSSB Belarusbank”. At the present stage, this tariff is 1% of the amount, but later, and this service will not be charged. At the same time, it should be borne in mind that within the framework of payment systems, interbank commissions are provided in favor of the issuer, calculated from the turnover of trade operations performed by the holders of the issued cards. As a rule, the issuer receives an average of 0.5 to 1.25% of the turnover.

7. Cash withdrawal operations

Retail cards, unlike salary cards, are rarely used to withdraw cash from an account with their own bank. If the volume of such transactions exceeds 1 - 2%, this means either incorrect marketing or incorrect pricing of transactions. Also, you should not apply different tariff rates for receiving cash rubles and foreign currency, since this tariff is "auxiliary" and customers rarely use it.

Consider the operations of receiving cash in other banks. Many banks restrict the possibility of receiving cash on issued cards. In this case, two methods are used: a technological limit in terms of the volume or number of operations, as well as deliberately unfavorable tariffs. Another type of interbank commissions, when the bank - the issuer of the card on which such an operation was performed - pays a certain commission to the bank that issued cash through the cashier or ATM. The economic sense of this operation lies in the need to compensate for operating costs and pay for resources temporarily issued from the bank's cash desk.

The research showed that the most profitable tariffs are the tariffs for registration and annual service of the card. Since this tariff is set and regulated directly by the bank. Therefore, as banking practice shows, a change in the size of this tariff leads to a change in demand for bank cards.

However, the greatest income for the bank is brought by non-cash transactions with cards. Without charging commissions from clients (cardholders), banks receive income in the form of interest from trade and service enterprises, as well as from the effective use of the funds received.

For banks, the implementation of card projects provides an increase in the resource base (due to the settling of funds of citizens on card accounts up to 30% of credits to these accounts, subject to the development of technical infrastructure), obtaining a permanent income from services provided to cardholders (issuing cash through the ATM network and cash points, overdraft provision, utility and other payments in the network of ATMs and information kiosks, etc.), as well as from acquiring for servicing non-cash settlement transactions using cards in trade and service enterprises.

First of all, we propose to extend the directions of tariff adjustment proposed by us to salary card products and products sold through ATMs, since the majority of cash transactions, mainly with salary cards, are made at ATMs (over 95%), since they usually work around the clock, do not charge commission for cash withdrawal and are located in convenient locations.

Having considered the main types of bank income from operations with cards, we can conclude that about half of the income comes from payments for issuing bank cards (Figure 3).

Figure 3. Distribution of income by type of transactions

Considering both interest and commission income by type of card, we came to the conclusion that the highest income comes from Gold cards (Figure 4).

Figure 4. Distribution of income by card type

Introduction

1. International payment systems

1.1 The emergence of bank plastic cards

1.2 Concept of plastic cards

1.3 Issuers and acquirers

1.4 Payment system and types of cards

2. The market of bank plastic cards in the Russian Federation

2.1 The Russian market of bank cards in figures on the example of the Central Bank of the Russian Federation

2.2 Government regulation bank plastic cards in the Russian Federation

2.3 The problem of underdevelopment of bank cards in the Russian Federation

Conclusion

Applications

Introduction

My chosen topic is "Bank plastic cards as a modern tool cashless payments"is important at the present stage of development of banking systems.

In modern society, on the initiative of the participants in the economic process, many transactions are concluded every day for the purchase of goods and services, including financial instruments. Transactions are paid with money either in circulation or in the form of deposits in bank accounts, and credit can also be used. In addition, the budget is replenished through contributions from business entities and individuals, as well as financing of state programs and budgetary institutions and organizations. All arising monetary liabilities are regulated either by transferring cash (cash settlements), or by transferring funds from accounts to accounts opened with banks ( cashless payments).

The relevance of the research topic in the modern conditions of the development of world economic relations, there is a process of integration of the economies of individual states and a change in the conditions for the functioning of payment systems, which is manifested, first of all, in the development of non-cash forms of payments. One of the tools for non-cash payments, the rapid development of which has been observed in recent years, is a bank card, its widespread use simultaneously characterizes the degree of integration of the banking system and society, development banking operations and payment turnover.

The subject of study is the topic "Bank plastic cards as a modern instrument of non-cash payments".

The research object of this work is the latest data of the Central Bank of the Russian Federation on the development of bank plastic cards.

The purpose of this work is to establish the value of bank cards in the modern world, to consider the development of bank plastic cards in the Russian Federation, to identify shortcomings and, having analyzed, find ways to improve.

To achieve this goal, the following tasks should be studied:

The emergence of bank cards

2. The concept of plastic cards

Issuers and acquirers

Payment system and types of cards

The market of bank payment cards in the Russian Federation

1. International payment systems

1.1 The emergence of bank plastic cards

It is believed that the idea credit cards were put forward by the Boston journalist E. Bellamy in the 80s of the last century, describing them in his futurological story "A Look Back" The World of 2000 ".

The time of emergence of bank plastic cards is to a certain extent controversial issue... It all depends on what kind of cards we are talking about. In the CIS, even many bank employees, when talking about cards, confuse different concepts. Some talk about credit cards, some call them bank cards, some call them plastic. Although these concepts are overlapping, they are not precise. In fact, when we talk about plastic cards, we only mean the material from which they are made. Calling them bank, we specify who issues them. Speaking about credit cards, we mean a payment scheme between cardholders and the issuer, which may not be a bank, but, for example, a store or an insurance company.

Strange as it may seem, credit cards were the first to emerge, which so far were neither bank nor plastic. Their meaning was to confirm the creditworthiness of the client outside his bank. Naturally, such a means of lending could appear only in the United States, where consumer lending to individuals has been rapidly developing since the end of the 19th century.

Already in 1914, some enterprises retail and oil companies began issuing special cards to their wealthiest loyal customers to "tie" those customers to themselves. In 1928, the Boston company Farrington Manufakturing released the first metal plates, and then the plastic ones on the surface of which were printed with information about the card holder and its expiration date. The process of applying embossed alphanumeric and special characters to a card was called embossing. The seller put such a plate into a special typewriter called an imprinter, and the letters embossed on it were imprinted on the sales receipt. After that, it only remained to enter the purchase amount and send the check to the bank for repayment. In subsequent years, such elements of financial credit scheme, such as the minimum monthly debt repayment, a grace period, that is, interest-free lending, and many others.

Most experts believe that the origin of bank credit cards was laid by John S. Biggins, a consumer credit specialist from " National Bank Flatbush "in the New York borough of Brooklyn. In 1946, Biggins organized a credit scheme called" Charge-it. " local shops for small purchases. After the purchase took place, the store handed over receipts to the bank, and the bank paid them from the buyers' accounts.

The first American Express card was issued on October 1, 1958. Within a year, this company numbered 32 thousand enterprises and more than 475 thousand card holders. The main reason there was - the existing ramified international network of service of travelers' checks "American Express" and huge financial resources, which made it possible to lend to clients.

In the 1950s, over 100 American commercial banks began their credit card programs. But, perhaps, a fundamentally new period in the development of the card business began when the first and second largest commercial banks joined it: Bank of America and Chase Manhattan Bank. This happened in 1958.

With the growth of card programs, most banks faced the main obstacle - the local network of their cards. In 1966, Bank of America began licensing other banks to issue Bank America cards. In response, several large competing banks, Bank of America, created their own Interbank Card Association, the Interbank Card Association. In 1969, the association bought the rights to Master Charge cards issued by the Western State Banking Association, and most of the ICA member banks switched to Master Chaj. In turn, the banks issuing Bank America insisted that the card program be taken out of the control of the Bank of America. Thus, in July 1970, National Bank America Incorporated - NBI was created.

In parallel with the development of the American market, the internationalization of card transactions took place. It began back in 1951, when the Diners Club issued the first license to use its name and scheme in the UK.

Around the same time, the British Hotel and Restaurant Association began issuing the BHR credit card, which, while not a bank card, was still a universal card. In 1965, This system, teamed up with its Swedish competitor Rikskort, owned by the Wallenberg family, to establish Eurocard International with headquarters in Sweden.

Competition of American association cards continued in Europe. In 1974, the MCA made a significant breakthrough in the competitive race with Bank America, signing an agreement with the British ExpressCard system, which was part of the Eurocard Association. This is how the cooperation between Eurocard and the American Interbank Card Association, Issuing Master Chaj, began.

This was one of the reasons why in 1976 the NBI renamed its BankAmericard card to the now known VISA. The MCA took a similar step in 1980, giving its card a new name - MasterCard. It also did not stand still. Expanding its cooperation with Mastercard, this association, as new technologies appeared, entered into agreements with Cirrus / Maestro companies, which made it possible to expand the range of types of services offered to customers by means of cards for withdrawing cash from ATMs. At the end of 1992, Eurocard International merged with the Eurocheck payment system. The new organization began to be called Europay International.

Competition was unfolding between payment systems not only in Europe. In Japan, for example, despite active attempts to conquer this market by Visa and MasterCard, they lost to JCB cards. The total number of holders of these cards in 1980 was almost 2 times more than the Visa and MasterCard issued in Japan combined.

1.2 Concept of plastic cards

A plastic card is a personalized payment instrument that provides the person using the card with the possibility of non-cash payment for goods and / or services, as well as receiving cash at branches (branches) of banks and ATMs (ATMs). The trade / service enterprises and bank branches that accept the card form a network of card service points (or a receiving network).

A feature of sales and cash withdrawals by cards is that these operations are carried out by shops and, accordingly, banks "on loan" - goods and cash are provided to customers immediately, and funds in their reimbursement are transferred to the accounts of service companies most often after some time (no more several days). The issuing bank that issued them is the guarantor of the fulfillment of payment obligations arising in the process of servicing plastic cards. Therefore, cards throughout the entire validity period remain the property of the bank, and customers (card holders) receive them only for use. The nature of the guarantees issued by the issuing bank depends on the payment authority granted to the client and fixed by the class of the card.

.3 Issuers and acquirers

The issuing bank, issuing cards and guaranteeing the fulfillment of financial obligations associated with the use of a plastic card issued by it as a means of payment, does not itself engage in activities that ensure its acceptance by trade and service enterprises. These tasks are solved by the acquiring bank, which carries out the whole range of operations for interacting with card service points: processing authorization requests, transferring funds to the settlement accounts of the points for goods and services provided by cards, receiving, sorting and sending documents (paper and electronic), fixing transactions using cards, distribution of stop-lists (lists of cards, operations on which have been suspended for one reason or another), etc. In addition, the acquiring bank can issue cash by cards both in its branches and through the ATMs belonging to him. The bank can combine the functions of an acquirer and an issuer. It should be noted that the main, inalienable functions of the acquiring bank are financial, associated with the implementation of settlements and payments to service points. As for the above technical attributes of its activities, they can be delegated by the acquirer to specialized service organizations - processing centers.

The fulfillment of their functions by acquirers entails settlements with issuers. Each acquiring bank transfers funds to service points for payments of cardholders of issuing banks included in this payment system. Therefore, the appropriate funds (and possibly also the funds that reimburse the issued cash) must then be transferred to the acquirer by these issuers. Prompt settlement of settlements between acquirers and issuers is ensured by the presence in the payment system of a settlement bank (one or more), in which banks - members of the system open correspondent accounts.

.4 Payment system and types of cards

A payment system is a set of methods and subjects that implement them, providing within the framework of the system conditions for the use of bank plastic cards of the agreed standard as a means of payment. One of the main tasks solved when creating payment system, consists in the development and observance of the general rules for servicing the cards of the issuers included in the system, for carrying out mutual settlements and payments. These rules cover both purely technical aspects of transactions with cards - data standards, authorization procedures, specifications for the equipment used, etc., and the financial aspects of servicing cards - procedures for settlements with trade and service enterprises that are part of the receiving network, rules for mutual settlements between banks , tariffs, etc.

Thus, from an organizational point of view, the core of the payment system is the contractual association of banks. The payment system also includes trade and service enterprises that form a network of service points. For the successful functioning of the payment system, specialized non-financial organizations are also needed that provide technical support for servicing cards: processing and communication centers, centers Maintenance etc.

The processing center is a specialized service organization that provides processing of authorization requests and / or transaction protocols coming from acquirers (or directly from service points) - recorded data on payments made by means of cards and cash withdrawals. For this, the center maintains a database, which, in particular, contains data on banks - members of the payment system and cardholders. The center stores information about the limits of cardholders and executes requests for authorization in the event that the issuing bank does not maintain its own database (off-line bank). Otherwise (on-line bank) the processing center forwards the received request to the issuing bank of the authorized card. It is obvious that the center also ensures that the response is sent to the acquiring bank. In addition, based on the transaction protocols accumulated per day, the processing center prepares and sends out final data for settlements between banks participating in the payment system, and also generates and sends to acquiring banks (and, possibly, directly to service points) stop lists. The processing center can also meet the needs of issuing banks for new cards, carrying out their order at factories and subsequent personalization. It should be noted that an extensive payment system can have several processing centers, the role of which at the regional level can be played by acquiring banks.

Communication centers provide the subjects of the payment system with access to data transmission networks. The use of special high-performance communication lines is due to the need to transfer large amounts of data between geographically distributed participants of the payment system when authorizing cards in merchant terminals, when servicing cards in ATMs, when conducting mutual settlements between system participants and in other cases.

In the course of the development of card systems, various types of plastic cards have emerged, differing in purpose, functional and technical characteristics.

By the settlement mechanism:

1 Double-sided cards

· Arose on the basis of bilateral agreements between settlement participants;

· Cardholders can use them to buy goods in closed networks.

2.1 Multilateral cards

· Head the national associations of bank cards;

· Provide the cardholder with the opportunity to buy goods on credit from various merchants and service organizations;

· Receive cash advances;

· Use machines for withdrawing cash from a bank account, etc.

2. By functional purpose, the following types of cards are distinguished:

· Credit cards used in credit payment systems;

· Debit cards - used in debit payment systems;

· Cards with overdraft.

3. By functional purpose:

1 Credit Cards:

· Payment for various services and goods at the expense of a loan provided by a bank or a specialized service company, without having either cash or money in the bank account;

· It is necessary to have an agreement with the bank, in which the client undertakes to return the debt that appeared as a result of the payment to the bank within a certain period.

3.2 Debit cards:

· Are used to pay for goods and services, receive cash in banks by direct debiting of money from the payer's account;

· The client disposes only of the amount from his bank account;

· Card processing in on mode.

· The ability to make payments in excess of the amount that is credited to the account of the cardholder;

· This relatively small amount is interpreted as an automatic granting of a loan without a special loan agreement.

4. According to the material from which the card is made:

· Paper;

· Plastic;

· Metal.

Nowadays, plastic cards are almost ubiquitous. However, to identify the cardholder, paper (cardboard) cards are often used, sealed or pressed into plastic wrap. This is card lamination. If the card is used for settlements, then in order to increase the security against counterfeiting, a more advanced and complex technology for making cards from plastic is used. At the same time, unlike metal cards, plastic is easily heat treated and pressured, which is very important for personalizing the card before issuing it to the client.

Also, plastic cards are classified according to the method of recording information (see Table 1) and by issuers (see Table 2).

The main advantages of bank cards (especially international payment systems) are their versatility. Payment systems are interested in their widest possible distribution. For example, bank cards can be used in shops, cafes, restaurants, museums, cinemas, casinos, gas stations, train stations, airports - the list goes on for quite some time.

Unlike bank plastic cards, private commercial or club cards are used only in the company's PTS, i.e. cards for paying for restaurant services, no matter how wide the network of outlets around the world, are limited by the limits of such a system. These cards cannot be used to pay for goods in stores or receive other services.

Bank and other cards used for payments:

autonomous "electronic wallet";

"electronic wallet" with duplicate accounts with the issuer;

"account key" - means of identification of the account holder maintained by the issuer.

It should be noted that the vast majority of bank cards are identifiers, not wallets. These include all Visa, Eurocard / MasterCard, American Express cards. Usually, smart cards are used as "electronic wallets", and cards with a magnetic stripe are very rarely used as a "wallet", since the magnetic stripe does not provide an acceptable level of protection for the information recorded on it by the issuer.

However, it should be noted that according to experts, in the foreseeable future, the share of smart cards in the world market of plastic services will become dominant.

2. The market of bank plastic cards in the Russian Federation

2.1 The Russian market of bank cards in figures on the example of the Central Bank of the Russian Federation

According to the Bank of Russia, in the first half of 2011, Russian banks issued 157.7 million cards. The growth in the first half of the year amounted to 13.3 million cards. Compared to 2010, the number of issuing and acquiring banks increased from 688 at the end of 2010 to 692 at the end of the 1st half of 2011. This is 69.2% of the total credit institutions.

The number of card transactions in the first half of the year increased to 1.9 billion transactions, and the volume of card transactions, including cash withdrawals, to RUB 7774.9 billion. At the same time, for the whole of 2010 this figure was 12,849 billion rubles. The number of receiving devices also increased significantly and at the end of the first half of 2011 amounted to 788 thousand units, an increase of 95 thousand.

The dominant position among payment systems in the Russian market is occupied by international payment systems. Out of 157.7 million cards circulating in Russia, they account for 137.2 million cards. This is 87% of the total emissions. It should be noted that according to the Central Bank of the Russian Federation, the share of "active" cards in the card issue of international payment systems is quite low - only 52%, while that of Russian payment systems - 85%. This is due to the fact that a significant share of the issue was carried out within the framework of salary projects, i.e. the holders of the cards did not open them themselves, and, therefore, use them reluctantly or do not use them at all.

With the cards of international payment systems, the share of cash withdrawal operations is higher than with the cards of Russian payment systems - 61% and 51%, respectively; and the share of the volume of cash withdrawal operations is also significantly higher - 83% and 54%, respectively. This also suggests that holders are much more likely to use cards of Russian payment systems to pay for goods and services (see Table 3, Table 4).

Debit cards still dominate in the structure of issued cards, accounting for 71.6% of the issue. However, the share of credit and prepaid cards is growing year by year. At the end of the first half of 2011, the share of net credit cards in the total issue amounted to 7.6%, debit with overdraft - 15.2%. Thus, the share of cards with a credit function (in one form or another) amounted to 22.8%. The share of prepaid cards is 5.6%. Traditionally, the development of the card industry in different regions of Russia is not uniform. The highest rate of cards per capita - 1.6 - in the Central federal district... This is higher than the average for the Russian Federation (1.1 cards). It also has the highest number of ATMs and electronic terminals per million inhabitants - 1033 and 4955 devices, respectively. Two more districts - North-West and Ural - also surpass the average all-Russian index of cards per capita and by ATMs and electronic terminals per capita. (see diagrams 1,2,3,4)

However, the highest average transaction was noted in the Ural Federal District - 6179 rubles, while in the Central - 5341 rubles. The center was also overtaken in this indicator by the Siberian and North Caucasian districts. At the same time, it should be noted that with a fairly high development of ATM networks on the territory of the Russian Federation, the population uses them mainly for withdrawing cash. A low level the provision of trade and service enterprises with POS-terminals restrains the growth of non-cash retail payments (see Diagram 4).

2.2 State regulation of bank plastic cards in the Russian Federation

In accordance with the Regulations on the issue of bank cards and on operations performed using bank cards from 24.12.2004. No. 266-P, a credit institution has the right to issue bank cards of the following types: settlement (debit) cards, credit cards and prepaid cards.

The prepaid card is intended for its holder - an individual to perform transactions, the settlements of which are carried out by the credit institution - the issuer on its own behalf at the expense of funds provided by the holder - an individual, or funds received by the credit institution - the issuer in favor of the holder - an individual , if the possibility of using received funds from third parties is provided for by an agreement between the holder - an individual and the credit institution - the issuer. A prepaid card certifies the right of a claim of its holder - an individual person - to a credit institution - an issuer to pay for goods (work, services, results of intellectual activity) or to issue cash.

A credit institution shall have the right to engage bank payment agents for the distribution of payment cards issued by this credit institution, as well as to distribute payment cards issued by other credit institutions, foreign legal entities that are not foreign banks on the territory of the Russian Federation.

Specific conditions for the provision of funds for settlements on transactions made using payment (debit) cards, credit cards, the procedure for returning the funds provided, the procedure for documentary confirmation of the provision and return of funds can be determined in the agreement with the client.

On the territory of the Russian Federation, credit institutions settle accounts with trade (service) organizations for transactions performed using payment cards and issue cash to payment card holders who are not clients of these credit institutions.

A credit institution has the right to simultaneously issue bank cards, acquire payment cards, and distribute payment cards. The issuance of bank cards, the acquiring of payment cards, as well as the distribution of payment cards are carried out by credit institutions on the basis of intrabank rules developed by the credit institution in accordance with the legislation of the Russian Federation, including this Regulation, other regulations of the Bank of Russia, and the rules of settlement participants containing them. rights, obligations and procedure for making settlements between them.

A bank account agreement (bank deposit agreement) for performing transactions using a prepaid card is not concluded.

Specific conditions for the accrual and payment of interest (interest rate, payment terms and other conditions) on the loan provided for settlements on transactions made using payment (debit) cards, credit cards, and on the client's cash balances in his bank account, can be determined in the contract with the client.

Payment by a credit institution of interest accrued on the balances of funds in the client's bank account is carried out on the basis of settlement documents in a non-cash manner by crediting funds to the client's bank account.

The legislative documents of the Russian Federation have the following definitions of the terms:

ATM is an electronic software and hardware complex designed to carry out operations for issuing (accepting) cash without the participation of an authorized employee of a credit institution, including using payment cards, and transmitting orders of a credit institution to transfer funds from a bank account (deposit account) the client, as well as for the preparation of documents confirming the relevant operations;

Personalization - the procedure for applying to a payment card and recording in the memory of the microprocessor, on the magnetic stripe of a payment card, the information provided for by the rules of settlement participants;

Register of payments for transactions using payment cards - a document or a set of documents containing information on transactions performed using payment cards for a certain period of time, drawn up by a legal entity or its structural unit that collects, processes and sends information on transactions with payment cards (processing center), and provided in electronic form and / or on paper;

Electronic journal - a document or a set of documents in electronic form, generated (generated) by an ATM and (or) an electronic terminal for a certain period of time when performing transactions using these devices.

Credit institution - the issuer is obliged to determine the maximum amount within which it assumes obligations for one prepaid card (hereinafter - the prepaid card limit). The prepaid card limit set by the issuing credit institution should not exceed RUB 100,000 or the amount in foreign currency, equivalent to 100,000 rubles at the official exchange rate of the Bank of Russia in effect on the date of issue of the prepaid card. (see appendix 2)

2.3 The problem of underdevelopment of bank cards in the Russian Federation

Now in our country there are about 25 million bank cards of various systems in payment circulation. About 15 million - international bank cards VISA, EuroCard / MasterCard, more than 8 million cards of private payment systems. Since 2002, its own production of plastic cards has been established in 50 banks in Russia.

As for servicing plastic bank cards, there are serious problems with this in our country. In total, about 3 million trade and service enterprises are equipped with electronic terminals and can accept cards for payment. If we talk about ATMs, there are now only 1.5 million of them across the country. There are also slightly less than 489 thousand cash points operating in the country. It should be noted that today the network of ATMs and terminals is developed only in Moscow and regional centers.

The underdeveloped technical infrastructure for servicing bank cards is one of the reasons for the small number of cardholders in our country.

Thus, in order to improve the operation of payment systems and increase the number of bank card holders in the Russian Federation, in my opinion, trade enterprises should be equipped with electronic terminals (which can accept cards for payment) as much as possible.

Conclusion

Thus, in the process of studying the topic "Bank plastic cards as a modern tool for cashless payments" I made the following conclusions:

Bank plastic cards are of no small importance in payment methods, since in the context of heightened competition in the retail market, banks and payment systems began to pay more attention to increasing quality characteristics of its products, encouraging customers to make purchases using cards, including by providing overdraft on accounts for settlements using payment cards. And banks are looking for new ways to conquer the market, they are trying to interest the client so that he uses the card as often as possible. At the same time, the essence of a payment card is not at all about a piece of plastic, but about organizing a well-functioning system of non-cash payments within the framework of the payment system. Within the framework of the study of the card payment system, the issue related to the influence of the used payment instruments on monetary policy, which is the most interesting and controversial, was considered;

2. In the Russian Federation, there is an underdeveloped technical infrastructure for servicing bank cards due to the fact that today the network of ATMs and terminals is developed only in Moscow and regional centers;

To improve the operation of payment systems and increase the number of bank card holders in the Russian Federation, in my opinion, trade enterprises should be equipped with electronic terminals (which can accept cards for payment) as much as possible.

Thus, the goal of my work has been achieved.

bank plastic card non-cash

List of used literature

1. Antonovich O. A, Ignatov A.A. Bank cards: concept, types, features // Banking Bulletin. - 2008-No. 32 - P.53-55.

Antonovich O. A, Ignatov A. B Bank cards: past, present, future. // Banking bulletin. - 2004 - No. 33 - P.2-5.

Batyukov A.D., Sotin D.V. Plastic money: from innovations to the system // Bulletin of the Association of Belarusian Banks. - 2009 -. No. 31. - P.48-52.

Guchko A.A. Payments by bank plastic cards // Banking Bulletin. - 2005 - No. 2/259. - S.5-52.

V.K. Korolenok BelKart system // Banking Bulletin. - 2007 - No. 9/266. - S.40-52.

Vorobiev I.I. The card business is not a house of cards // Delo. - 2006 - No. 9. - P.8-13.

V.V. Gusarov Strategic directions for the development of the plastic card market // Banking Bulletin. - 2007 - No. 4. - P.9-13.

Zubarev G.A. Processing center as a component of the cashless settlement system // Banking Bulletin. - 2005 - No. 7. - P.32-33.

Material of the report of the company Retail Banking Research "By 2007 the number of ATMs in the world will reach 1.5 million." // The world of cards. - 2006 - No. 9. - P.28-30.

Olekhnovich A.E. Evaluation of the effectiveness of the functioning of electronic settlements. - 2006 - No. 2. - P.49-54.

Plastic cards: Practical encyclopedia / A.A. Andreev, E.L. Bystrov and others; Edited by A. A. Andreeva. - M .: Publishing group "BDC-Press", 2006. - 576 p.

Pishchik I.A. By the beginning of 2006. the volume of emission of plastic cards must exceed 2.5 million pieces // Banking Technologies. - 2005 - No. 7. - P.12-13.

Pishchik I.A. State and prospects for the development of the payment system and non-cash settlements // Banking Bulletin. - 2000 - No. 17. - P.12-16.

REGULATIONS ON THE ISSUE OF BANK CARDS AND ON OPERATIONS MADE WITH THE USE OF PAYMENT CARDS dated 24.12.2004 No. 266-P

Applications

Annex 1

Table 1.

Table 2.

Table 3.

Summary statistics Russian market payment cards

Table 4.

Payment card market statistics for the 1st half of 2011, distribution by payment systems

Chart 1.

Chart 2.

Chart 3.

Chart 4.

Chart 5.

Appendix 2.

CENTRAL BANK OF THE RUSSIAN FEDERATION

December 2004 N 266-P

REGULATIONS ON THE ISSUE OF BANK CARDS AND ON OPERATIONS MADE WITH THE USE OF PAYMENT CARDS

Chapter 1. General Provisions

1 This Regulation applies to credit institutions, with the exception of non-bank credit institutions engaged in deposit and lending operations.

2 The requirements of this Regulation do not apply to cards issued by issuers that are not credit institutions intended to receive prepaid goods (works, services, results of intellectual activity) by individuals, legal entities and individual entrepreneurs.

3 The following terms are used in this Regulation:

ATM - an electronic software and hardware complex designed to carry out operations of issuing (accepting) cash without the participation of an authorized employee of a credit institution, including with the use of payment cards, and transmitting orders of a credit institution to transfer funds from a bank account (deposit account) the client, as well as for the preparation of documents confirming the relevant operations;

personalization - the procedure for applying to the payment card and (or) recording in the memory of the microprocessor, on the magnetic stripe of the payment card, the information provided for by the rules of settlement participants;

register of payments for transactions using payment cards (hereinafter referred to as the register of payments) - a document or a set of documents containing information on transactions performed using payment cards for a certain period of time, drawn up by a legal entity or its structural unit that collects, processes and distributes to participants settlements - to credit institutions information on transactions with payment cards (processing center), and provided in electronic form and (or) on paper;

electronic journal - a document or a set of documents in electronic form, generated (generated) by an ATM and (or) an electronic terminal for a certain period of time when performing transactions using these devices.

4 On the territory of the Russian Federation, credit institutions - issuers issue bank cards, which are a type of payment cards as a non-cash settlement instrument intended for individuals, including authorized legal entities (hereinafter referred to as holders), to carry out transactions with funds held by the issuer, in accordance with the legislation of the Russian Federation and the agreement with the issuer.

This Regulation does not establish requirements for the characteristics of a bank card (magnetic stripe card, microprocessor card, scratch card, electronic card, etc.).

5 A credit institution has the right to issue bank cards of the following types: payment (debit) cards, credit cards and prepaid cards.

Settlement (debit) card is intended for performing transactions by its holder within the limits of the amount of funds (spending limit) established by the issuing credit institution, settlements on which are carried out at the expense of the client's funds in his bank account, or a loan provided by the issuing credit institution to the client in accordance with the bank account agreement in case of insufficient or lack of funds in the bank account (overdraft).

A credit card is intended for its holder to perform transactions, settlements for which are carried out at the expense of funds provided by the issuing credit institution to the client within the established limit in accordance with the terms of the loan agreement.

The prepaid card is intended for its holder - an individual to perform transactions, the settlements of which are carried out by the credit institution - the issuer on its own behalf at the expense of funds provided by the holder - an individual, or funds received by the credit institution - the issuer in favor of the holder - an individual , if the possibility of using received funds from third parties is provided for by an agreement between the holder - an individual and the credit institution - the issuer. A prepaid card certifies the right of a claim of its holder - an individual person - to a credit institution - an issuer to pay for goods (work, services, results of intellectual activity) or to issue cash.

Credit institution - the issuer is obliged to determine the maximum amount within which it assumes obligations for one prepaid card (hereinafter - the prepaid card limit). The prepaid card limit set by the issuing credit institution should not exceed RUB 100,000 or an amount in foreign currency equivalent to RUB 100,000 at the official exchange rate of the Bank of Russia in effect on the date the prepaid card was issued.

Additional provision (transfer) of funds to a credit institution - an issuer to increase the amount of obligations of a credit institution - an issuer on a prepaid card can be carried out within the limit of a prepaid card (if the possibility of additional provision (transfer) of funds to a credit institution - to an issuer to increase the amount of obligations of a credit institution - of the issuer on a prepaid card is provided for by an agreement between the holder - an individual and the credit institution - the issuer). The total amount of additional provision (transfer) of funds to a credit institution - an issuer to increase the amount of obligations of a credit institution - an issuer on a prepaid card, the identification of the holder - an individual of which was not carried out, should not exceed 40,000 rubles during a calendar month.

6. A credit institution (except for a settlement non-bank credit institution) issues settlement (debit) cards and credit cards for individuals, legal entities and individual entrepreneurs, prepaid cards - for individuals. A settlement non-bank credit institution issues settlement (debit) cards for legal entities and individual entrepreneurs, prepaid cards - for individuals.

The issuance of bank cards for individuals, individual entrepreneurs, legal entities is carried out by a credit institution on the basis of an agreement providing for the performance of transactions using bank cards. The issue of settlement (debit) cards intended for transactions related to the credit institution's own economic activities is carried out on the basis of an order of the sole executive body of the credit institution.

Credit institution - the issuer makes settlements on transactions with payment (debit) cards, credit cards, prepaid cards, taking into account the requirements of the currency legislation of the Russian Federation and this Regulation.

7 A credit institution shall have the right to engage bank payment agents for the distribution of payment cards issued by this credit institution, as well as to distribute payment cards issued by other credit institutions, foreign legal entities that are not foreign banks on the territory of the Russian Federation (hereinafter referred to as distribution of payment cards).

When a credit institution - issuer engages bank payment agents for the distribution of prepaid cards, it is not allowed for the credit institution to have monetary obligations on prepaid cards to bank payment agents - legal entities, including through prepayment of prepaid cards.

8 Specific conditions for the provision of funds for settlements on transactions made using payment (debit) cards, credit cards, the procedure for returning the funds provided, the procedure for documentary confirmation of the provision and return of funds may be determined in the agreement with the client.

The provision of funds to customers by a credit institution for settlements on transactions made using payment (debit) cards is carried out by crediting the said funds to their bank accounts.

The provision of funds by a credit institution to clients for settlements on transactions made using credit cards is carried out by crediting these funds to their bank accounts, as well as without using the client's bank account, if this is provided for by the loan agreement when providing funds in the currency of the Russian Federation to individuals individuals, and in foreign currency - to individuals - non-residents. The documentary confirmation of the provision of a loan without using the client's bank account is the register of payments received by the credit organization, unless otherwise provided by the loan agreement.

Repayment (return) of a loan provided for settlements on transactions made using payment (debit) cards, credit cards is carried out in a manner similar to the procedure established by clause 3.1 of the Regulation of the Bank of Russia dated August 31, 1998 N 54-P "On the procedure for providing (placement) of monetary funds by credit institutions and their return (repayment) ", registered by the Ministry of Justice of the Russian Federation on September 29, 1998 N 1619, on September 11, 2001 N 2934 (" Bulletin of the Bank of Russia "dated October 8, 1998 N 70-71, dated September 19, 2001 N 57-58) (hereinafter - the Regulation of the Bank of Russia N 54-P). Individuals can repay the loan in cash using ATMs.

9 On the territory of the Russian Federation, credit institutions (hereinafter referred to as credit institutions - acquirers) settle settlements with trade (service) organizations for transactions performed using payment cards and (or) issue cash to holders of payment cards who are not clients of these credit institutions. (hereinafter - acquiring)<*>.

10 A credit institution has the right to simultaneously issue bank cards, acquire payment cards, and distribute payment cards. The issuance of bank cards, the acquiring of payment cards, as well as the distribution of payment cards are carried out by credit institutions on the basis of intrabank rules developed by the credit institution in accordance with the legislation of the Russian Federation, including this Regulation, other regulations of the Bank of Russia, and the rules of settlement participants containing them. rights, obligations and procedure for making settlements between them.

11 Intrabank rules are approved by the governing body of the credit institution, authorized to do so by its charter, and must be mandatory for all employees of the credit institution. Intrabank rules, depending on the specifics of the activities of the credit institution, must contain:

the procedure for the activities of the credit institution related to the issue of bank cards;

the procedure for the credit institution's activities related to the acquiring of payment cards;

the procedure for the activities of the credit institution related to the distribution of payment cards;

the procedure for the activities of a credit institution when making settlements for transactions made using payment cards;

a risk management system when carrying out transactions using payment cards, including the procedure for assessing credit risk, as well as preventing risks when using codes, passwords as an analogue of a handwritten signature (hereinafter referred to as HSA), including when processing and recording the verification results of such codes, passwords ;

the procedure for the credit institution in case of loss by the holder of payment cards;

a description of the workflow and technology for processing accounting information on transactions performed using payment cards;

the procedure for storing payment cards before the personalization procedure (hereinafter referred to as non-personalized payment cards) purchased by a credit institution and containing details (name of the issuer, etc.), payment cards after the personalization procedure, as well as an approved list of officials responsible for their storage; the procedure for moving non-personalized payment cards within a credit institution and transferring them for personalization;

the procedure for the provision of funds to the client in the currency of the Russian Federation and in foreign currency for settlements on transactions performed using payment (debit) cards, credit cards, and the procedure for the return of these funds, as well as the procedure for calculating interest on the amount of funds provided and the procedure for payment their client in accordance with the legislation of the Russian Federation, including regulations of the Bank of Russia and these Regulations;

12 The client performs transactions using payment (debit) cards, credit cards on a bank account (hereinafter referred to as an account of an individual, individual entrepreneur, legal entity) opened on the basis of a bank account agreement that provides for transactions using payment (debit) cards, credit cards, concluded in accordance with the requirements of the legislation of the Russian Federation (hereinafter referred to as the bank account agreement).

The provisions of this clause do not apply to transactions performed using credit cards when providing funds to a client without using a bank account in accordance with clause 1.8 of these Regulations.

13. A bank account agreement (bank deposit agreement) for performing transactions using a prepaid card is not concluded.

Funds received by a credit institution from a legal entity, an individual entrepreneur upon refunding a payment (for returned goods, refusal of work, services, results of intellectual activity) made using a prepaid card increase the amount of the credit institution's obligation on the same prepaid card, from the use of which the specified payment was made, within its limit, unless the agreement between the holder - an individual and the credit institution - the issuer provides for a different procedure for the payment of the refundable payment.

14. When issuing a payment card, performing transactions using a payment card, the credit institution is obliged to identify its holder in accordance with Article 7 Federal law of August 7, 2001 N 115-FZ "On Counteracting the Legalization (Laundering) of Criminally Obtained Incomes and the Financing of Terrorism" (Collected Legislation of the Russian Federation, 2001, N 33, Article 3418; 2002, N 30, Article 3029; 44, Art.4296; 2004, N 31, Art.3224; 2005, N 47, Art.4828; 2006, N 31, Art.3446, Art.3452; 2007, N 16, Art.1831; N 31, Art.3993, Art.4011; N 49, Art.6036; 2009, N 23, Art.2776; N 29, Art.3600; 2010, N 28, Art.3553; N 30, Art. 4007; N 31, Article 4166; 2011, N 27, Article 3873).

15. Specific conditions for the accrual and payment of interest (interest rate, payment terms and other conditions) on the loan provided for settlements on transactions made using payment (debit) cards, credit cards, and on the client's cash balances in his bank account, can be determined in the agreement with the client.

Interest on the loan provided for settlements on transactions made using payment (debit) cards, credit cards, and on the balances of funds in the client's bank account is carried out in a manner similar to the procedure established by the Regulation of the Bank of Russia dated June 26, 1998 N 39-P "On the procedure for calculating interest on operations related to the attraction and placement of funds by banks", registered by the Ministry of Justice of the Russian Federation on July 23, 1998 N 1565, January 26, 1999 N 1688, December 11, 2007 N 10675 ("Bulletin Bank of Russia "of August 6, 1998 N 53-54, of August 28, 1998 N 61, of February 4, 1999 N 7, of December 17, 2007 N 69).

Payment by clients of interest on the loan provided for settlements on transactions made using payment (debit) cards, credit cards, is carried out in a manner similar to the procedure established by clause 3.1 of the Regulation of the Bank of Russia No. 54-P. Individuals can pay interest on the loan provided in cash using ATMs.

Payment by a credit institution of interest accrued on the balances of funds in the client's bank account is carried out on the basis of settlement documents in a non-cash manner by crediting funds to the client's bank account.

The most promising and increasingly developing form of electronic payments through payment cards and electronic money... The strategy for the development of the payment system in the near future is being implemented in two directions:

Reduction of cash in circulation by introducing payments by payment cards;

Transition to an electronic remote service system banking clients.

Currently, plastic cards are a tool that is now modern, available for common use and recently more and more often competes with what we used to call money in cash and non-cash form. They are the closest to cash, already well-established and familiar to users. O.I. Lavrushin in his works examines the basic concepts and principles of using plastic cards as a modern payment instrument in the international and Russian markets.

The mechanism of functioning of the electronic settlement system is based on the use of plastic cards and includes operations carried out with the help of ATMs, electronic settlement systems for the population in trade organizations, and banking customer service systems at home and at work.

Plastic card is a general term that summarizes all types of cards, different both in purpose, set of services provided with their help, and in their technical capabilities and organizations that issue them. In the process of the formation of the electronic money settlement system in the West, the ISO (International Standards Organization) organization was created, which developed certain standards for appearance plastic cards; the order of numbering (formation) of accounts; magnetic stripe format; format of the message sent to the cardholder about his operations.

In 2015, within the framework of the national payment system (NPS), the NPS subjects continued to improve high-tech payment services and products that contribute to an increase in the level of availability of payment services and the expansion of non-cash payments.

The number and volume of non-cash payments by customers of credit institutions (individuals and legal entities that are not credit institutions) and credit institutions in terms of own operations increased in 2015 by 23.6 and 0.4%, respectively, and at the end of 2015 amounted to 15.5 billion payments in the amount of 548.2 trillion rubles, including payments of individuals increased by 27.8% in terms of the number and by 11.9% in volume. The key factor in solving the problems of forming an innovative development model no-cash settlements and ensuring the availability of payment services for the population is the development of remote payment services, the main instrument of which is currently payment cards. The number of payment cards issued by Russian credit institutions at the beginning of 2016 amounted to 243.9 million (an increase of 7.1%). In 2015, with their use in the territory of the Russian Federation and abroad, 13.1 billion transactions totaling 41.5 trillion rubles were performed (an increase of 29.7 and 14.9%, respectively). In the total number of transactions using payment cards, the share of non-cash payments increased compared to 2014 by 7.3 percentage points and reached 74.7%, in the total volume - by 6.1 percentage points, to 39.5%. Most of them accounted for payments for goods and services (92.2 and 55.3%, respectively). On average, holders of payment cards made 24.8 million daily payments related to payment for goods and services, amounting to 24.8 billion rubles (an increase of 1.4 times in number and 1.3 times in volume). The growth rates of non-cash transactions using payment cards significantly exceeded the growth rates of cash withdrawals (43.9% versus 0.4% in terms of quantity and 36.0% versus 4.3% in terms of volume). In 2015, the infrastructure for accepting payment cards in trade and service organizations developed dynamically. For the year, the number of established credit institutions as of January 1, 2016 in the Russian Federation were 104 credit institutions. The composition of EMF operators changed insignificantly during the reporting year. The number of issued by them electronic means payment (ESP) for the transfer of e-money totaled about 318 million units, with their use during the year, 1.2 billion transactions were made in the amount of 909.7 billion rubles1. The share of non-personalized ESP was 87.2%, transactions with their use accounted for 87.1% in terms of quantity and 60.9% in terms of volume. The share of transactions with personalized ESP was 12.6 and 36.7%, respectively, the share of corporate ESP was insignificant; of electronic terminals and imprinters, it increased by 14.3%, to 1.5 million devices, while the share of electronic devices was 99.4 %. At the same time, due to a decrease in the number of operating credit institutions and the closure of regional projects of individual banks, the number of ATMs, most of which are also intended for non-cash transactions, decreased by 6.9% to 207.4 thousand devices.

Gorbacheva Daria Nikolaevna

In the context of the development of world economic relations, there is a process of integration of the economies of individual states and the development of payment systems, in particular, in the direction of the development of non-cash forms of payments, which, in turn, are widely used in the modern world. One of the tools for non-cash payments is a plastic card. In most economically developed countries, a plastic card is an integral part of trade and services.

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Municipal budgetary educational institution

secondary school №3

with in-depth study of individual subjects of the urban district of Samara

Research work on the topic:

"Plastic cards as a modern payment instrument"

Section: Payment services and instruments

Completed: student 7 "G" class

Gorbacheva Daria Nikolaevna

Supervisor:

Khlevnaya Nadezhda Alexandrovna

Samara, 2017

Introduction

In the context of the development of world economic relations, there is a process of integration of the economies of individual states and the development of payment systems, in particular, in the direction of the development of non-cash forms of payments, which, in turn, are widely used in the modern world. One of the tools for non-cash payments is a plastic card. In most economically developed countries, a plastic card is an integral part of trade and services.

Purpose of work: study plastic cards and operations on them.

Tasks:

• study what a plastic card is for,
• advantages of plastic cards,
• types of plastic cards.

Object of study:bank card.

Research methods:

1) Theoretical analysis of sources and literature.

2) Description.

Practical significance:can be used for social studies lectures and financial literacy lessons.

Hypothesis: if plastic cards are easy to use, it means that paper money will soon be replaced by them.

A bank plastic card is a universal payment instrument, which is a key for access to management bank account and allowing its owner to pay for goods and services in various trade and service enterprises. Today bank cards are a key element of electronic banking systems, increasingly replacing the usual checkbooks and cash. Suffice it to say that cashless payments for goods and services in industrial developed countries reaches 90% in the structure of all monetary transactions.

1. Plastic cards as a modern payment instrument

Payment cards are bank card products. A plastic card in the world has long become the most important tool not only for the banking system, but also for everyday life.

"Plastic money" or "plastic cards" is a broad concept that includes credit, payment, deposit and many other cards. In addition to the above, plastic cards are used as business cards, club cards, customer cards of regular customers. All of these cards are made of plastic - hence their name.

It is obvious that the transition to a civilized monetary circulation in Russia presupposes the transformation of plastic cards into a generally recognized instrument of human life.

The advantages associated with the use of plastic cards in the Russian market are obvious. This is, first of all, reducing the risk of losing money, eliminating the risk of traditional forms of theft, benefits when receiving services at trade and service enterprises, reducing costs when conducting financial transactions, including purchases using different currencies, since the conversion is made at the exchange rate, and not at the store rate. The advantages obtained from the use of plastic cards by trade and service enterprises are obvious: a decrease in the costs of collection, transportation and cashing of funds, and simplification of settlements with customers. Cash withdrawal upon presentation of a plastic card is interpreted as a cash advance, therefore, the bank providing such a service is, in this definition, a "money-trading organization".

A plastic card in the world has long become the most important tool not only for the banking system, but also for everyday life.

1. The history of the emergence and development of plastic cards

Plastic money (plastic cards) has a long history. The first cards appeared in America. The United States is known to be a country with a very common system consumer credit... Back in 1914, large stores started issuing credit cards to their customers here. In 1928, the first predecessor of plastic cards was invented - a metal tag embossed with the name and address of the customer. They were issued by the Boston-based Farrington Manufacturing and were issued only to creditworthy customers. The seller put such a plate in a special device, the so-called imprinter, and rolled it, the letters that were squeezed out on it were imprinted on the sales receipt.

Later, such elements of a financial and credit scheme were invented as monthly debt repayment, with a grace period (interest-free loan) and much more. In 1936, the first association of enterprises appeared, agreeing to provide loans to common clients. The Dinners Club restaurant credit card has been particularly successful. Reputable restaurant patrons could obtain a DC card and present it in many New York City restaurants in lieu of cash. The restaurants would send copies of the invoices to DC, which would issue a total monthly invoice to the client. The client paid with DC, and that one with the restaurants.

A number of large American banks, evaluating the success of the pioneers, issued their credit cards, which could be used not only in restaurants, but also in other places. This is how payment systems began to form: the bank issued a card and opened an account for a client; a whole network of shops, bars, restaurants, hotels, etc. was created on the territory of the country and abroad, where cards issued by the issuing bank were accepted for payment, a center was equipped that was engaged in servicing (processing) plastic cards. Pioneers in market penetration plastic money were now known all over the world Bank of America; Master Card; American Express; Visa International. The first American Express card was issued on October 1, 1958, and just one year later it had more than 475 thousand private cardholders and about 32 thousand businesses.

1.2 Types of plastic cards

The plastic card is a plate of standard sizes (85.6 mm, 53.9 mm, 0.76 mm) made of special, resistant to mechanical and thermal influences, plastic. The main function of a plastic card is to ensure the identification of the person using it as a subject of the payment system.

All plastic cards are subdivided depending on the area of ​​application.

1. discount cards

Discount cards - a plastic card used by enterprises to organize a system of discounts, bonuses, additional services (to "tie a client" to a retail outlet).

Today, the most common type of plastic cards are discount cards. The number of discount cards issued in Russia and in circulation is estimated at hundreds of thousands; they are issued by bars, restaurants, discos, sports clubs, consumer service shops, travel agencies, medical and health institutions, hotels, advertising agencies, telephone and Insurance companies, gas stations. There are entire discount systems that combine a network of trade and service companies... Each system of discount cards is consumer-oriented. For the owner, the card allows you to save money by receiving all kinds of discounts and benefits, to receive privileged services in a wide network of respectable companies. And for enterprises producing discount cards, increase the number of clients.

1. Payment cards: credit and debit

The lack of a legal and regulatory definition of the concept of a payment card and the resulting misinterpretation of this term led to the fact that for a long time all types of payment cards were referred to as credit cards in the Russian banking market. Moreover, such an understanding of a payment card was present not only at the household level, but also figured in almost all issued regulations. Only in recent years have bank cards been rightly called payment cards in documents.

Debit ( payment) bank card allows you to make transactions within the funds available on the account. That is, the cardholder can only use his own funds. The bank can set the level of the minimum balance - a certain amount, upon reaching which the client cannot perform operations until the account balance is replenished. Also, in the conditions of the bank, the accrual of interest on the balance of funds may be stipulated. The debit card serves mainly as a substitute for paper money and also allows you to make payments on the Internet. Most of the cards issued in Russia are debit cards.

The credit card is intended for making transactions on borrowed funds... By its properties, a credit card is almost the same as a loan. The main difference is that funds can be used as needed, while interest is charged only on the amount that was actually used.

1. Check guarantee card

As a guarantee of the check, a special Check Guarantee Card was issued. It is issued by the bank where the client's account is opened, and is used in order to avoid receiving an unsecured check or a check with a fake signature from an unscrupulous client. The emergence of such cards is associated with the widespread use of one of the forms of check credit, which is based on the presence of a person with a regular current account. The check guarantee card provides for the automatic provision of credit at the moment the balance on the checking account is exhausted. With this system, checks are accepted for payment up to a certain agreed limit, which can range from 100 to $ 500, and sometimes even more. Warranty cards usually bear an identification number, their expiration date and the customer's signature. The use of a check guarantee card has its drawbacks, which include the presence of a daily limit - the maximum payment amount guaranteed by the card.

1. Microprocessor cards

Microprocessor cards (chip cards, smart cards) - bank cards equipped with a microprocessor. Traditionally, for many years, cards issued Russian banks, were equipped with a magnetic stripe, but several years ago, some credit institutions began to issue cards with microprocessors. The fundamental difference between a chip and a magnetic stripe is the level of security a smart card provides to its owner. Experts point out that fraudulent transactions with chip cards are almost impossible. In addition, the chip is not as susceptible to mechanical damage as the magnetic stripe, and this increases the validity of the bank card. They open up fundamentally new possibilities, since they have their own internal logic and, in fact, are microcomputers. A specialized operating system is embedded in the card, which provides a wide range of service operations and security tools.

Despite the obvious advantages, smart cards have so far been of limited use because such a card is much more expensive than a magnetic stripe card. Only in recent years, when the damage from magnetic card fraud in international payment systems has become alarmingly high and continues to grow, banks have decided to gradually switch to smart cards.

1. Foreign experience of using payment cards

All civilized banking world has long been using a convenient system of cashless settlements with clients using special payment cards. By now, this system has won universal acceptance. The number of types of cards and the range of services provided on them is increasing. Such international financial associations as VISA International, AMERICAN EXPRESS, EUROPAY International provide cardholders with almost any service in any area of ​​service. The cards are very easy to use. With the help of the card, the client can pay for the purchase without having cash, and if the card is a credit card, then without having money in the bank account.

Currently, the international interbank system for transferring information and making payments, SWIFT, claims to be the leader in the field of non-cash payments. Among the high-tech world electronic systems of interbank settlements, one can also highlight FedWire - the network of the US Federal Reserve System, the New York international payment system of clearing houses CHIPS, the London automatic clearing house system CHAPS, and the Japanese system of interbank non-cash transfers Zengin.

1. Payments using payment cards

Technologies based on the use of payment cards have taken a firm place in the payment systems of many countries. The speed and availability of this type of settlement stimulated the growth of consumer spending, which, in turn, kept the US economy from a deep recession in 2001 and contributed to its recovery in subsequent years.

Currently, there are several large associations of bank payment cards operating in the world. They are developing general rules, obligatory for all participants of the system, analyze operations, accumulate resources for implementation the latest technologies and creating gigantic communications for the fast and reliable exchange of financial information.

The world market of payment cards today is distributed among the main issuers as follows: Visa International - more than 50%, MasterCard International - 30%, American Express - 18%, Diners Club, JCB, etc. - less than 2%.

More than 300 million cards are in circulation in Europe. On average, there are 1.1 cards per adult in Europe. However, in terms of the prevalence of maps across European countries, there is a significant differentiation. Most of them are in the UK - almost 2 cards for each adult. In Turkey, Ireland and Greece, the potential for growth in the number of cards is still great, with less than 0.5 cards per adult. However, in recent years, this indicator in Europe has noticeably leveled off.

1. Implementation of innovations

The economies of developed countries have now switched to an innovative type of development, which is reflected in the technology of non-cash payments. The essence of innovative changes in this area can be summarized as follows:

- “multichannel activity” with a combination of new and traditional technologies and tools;

Self-service;

Remote service;

Use of the Internet (virtual banking and financial technologies for managing a bank account);

Call centers creation;

Provision of new banking products (services) based on new technologies.

In many developed countries, more and more transactions are carried out by clients without visiting a bank. In France, for example, about 300 thousand clients have a direct connection with the bank. In the USA all large banks offer their clients home service. The creation of self-service zones allows to drastically reduce the workload on the bank's operating room specialists and, accordingly, reduce the number of performers. Fully automated branches are also being created, which are premises equipped with special banking equipment. They can be located in residential buildings, on the territory of shops, industrial facilities, train stations, etc. and provide services automatically 24 hours a day.

1. Call center capabilities

Historically, the first to appear was a remote banking system using telephone communications. North Carolina National Bank was one of the first to offer its customers the ability to conduct transactions via the telephone system, for which a large call-center was created. In 1990, the daily number of calls to the system was about 200 thousand. At the moment, more than 80% of companies in the United States use call centers in their work.

The bank creates its own call-center if it intends to solve permanent problems with its help. But if a small load of the center is planned, one-time or periodic tasks are solved and, most importantly, there is no money, time and specialists to create your own call-center, then these tasks are delegated to an outsourcing call-center. Banks often use a combined approach, in which corporate and VIP clients are serviced by their own call center, and less complex tasks are delegated to an outsourced call center.

1. Payments via the Internet

The next stage in the development of banking technologies in the field of cashless payments - the so-called electronic banking - was passed very quickly. In its place came Internet banking. Its introduction into banking practice predetermined the use of new means of communication. First of all, these are the Internet and mobile telephone networks, which have significantly expanded the capabilities of customers, because to implement their interaction with the bank, ordinary html and wap-browsers are required, which are installed in almost every modern laptop or mobile phone. As a result of the emergence of the opportunity to pay bills through online banking, the volume of monthly Internet payments can grow to several billion dollars.

There are research results on the use of electronic payments by residents of large cities. The most popular payment method was Sberbank's online banking, which is used by 72% of respondents. In second place bank-owned Yandex.Money service, 35% of respondents use it. Next on the list are Webmoney (30% market share), PayPal (30%) and Qiwi Wallet (28%).

On average, 62% of respondents use e-wallets in Russia at least once a year. Most of the wallet users are among the residents of the South (67%) and the Far East (69%). In other regions, this indicator coincides with the national average or differs only slightly: in Moscow - 63%, in the Urals and St. Petersburg - 62%, in Siberia and the Volga region - 61% and 60%, respectively.

Most often, people pay online for services that are difficult to do without: cellular communication 77% of users pay this way. 66% of respondents pay online for purchases in online stores, and 60% pay for housing and communal services. More than half of internet users - 59% - send online Money transfers and 37% buy tickets to concerts, cinema and theaters. The next most popular categories of Internet payments: traffic fines and taxes - 34%, train and plane tickets - 33%, loans - 31%, various online content - 23%, online games - 19%.

1. Serving "mobile" clients

One of the latest innovations in remote banking is mobile system payments, transforming cordless phones into mobile commerce wallets. It was developed by the European Mobey Forum (group financial institutions and cell phone manufacturers). This makes it possible to make payments remotely. Recently, however, there has been some outflow of customers from Internet banks. It turned out that their main advantage - virtuality - is at the same time their main disadvantage. Among the main reasons for leaving virtual banks, clients call the impossibility of direct contact with bank employees and the lack of an individual approach. However, this may change when computers are used in conjunction with a videophone, the ability to classify a document and identify a magnetic card.

1. Characteristics and development trends of the Russian payment card market.

The development of the Russian payment card market is one of the critical factors while achieving the goals of reducing cash settlements and developing non-cash settlements in the field of retail payments. Throughout 2016, the Russian payment market as a whole continues to demonstrate slow but steady growth. Sberbank has issued more than 140 million plastic cards, that is, almost every adult resident of Russia has a Sberbank card.

Seven out of ten adult Russians in the first half of 2016 owned bank cards. The RosIndex study showed that the share of bank card holders among Russians over 18 years old, living in cities with a population of over 100 thousand people, is now 72%. This is 9 percentage points more than in the first half of 2015, and 12 percentage points more than at the beginning of 2014.

Holders of "plastic" are more likely to have higher education or an academic degree, are less interested in watching TV, surf the Internet more often and prefer smartphones when it comes to telephony.

Thus, 41% of bank card holders stated that they use this product more than twice a week. A third of the surveyed cardholders use them two to four times a month, another 16% get this payment instrument from their wallet no more than once a month.

At the same time, the share of those who do not have a bank plastic card at all decreases significantly (from 40% in the first half of 2014 to 28% now).

Among those owners who fear for the safety of funds on "plastic", about half (43%) believe that the card can easily be stolen and money withdrawn from it. Their share has not fundamentally changed in recent years.

In addition, now finally less than half of Russians can be attributed to adherents of cash payment for goods and services. In the first half of 2016, 48% of respondents noticed that they are used to paying for goods in cash. It should be noted that 55% were accustomed to this kind two years ago.

An important fact: 16% of cardholders use them exclusively for cash withdrawals. In the first six months of this year, 78% of Russians with cards cashed money from them. For comparison: at the beginning of 2014, this figure was 91%.

The second most popular operation is payment mobile communications(every second owner of "plastic" uses this opportunity). 38% of respondents pay for goods in an offline store from a card, and 13% in an online store, the study says. Despite the high penetration of bank cards, only a part of the population considers them to be a convenient financial instrument; for the majority, cards remain mainly a way of receiving cash.

Conclusion

The rapid spread of bank credit cards is a clear indication that this form of payment is beneficial to the main categories of participants in the system.

Keeping cards allowed banks to overcome spatial limitations in attracting and serving clients.

A review and analysis of the literature leads to the following conclusions:

• plastic cards are successfully promoted in traditional and new markets of financial services;
• the growth rates of the volume of payments using plastic cards indicate that the non-cash form of payments is acquiring a dominant character;
• domestic systems are developing at a high rate and under the same domestic laws as international systems.

Annex 1

Appendix 2

Appendix 3

Appendix 4

Appendix 5

Appendix 6

Appendix 7

Bibliography

1. Bibliographic description: Ivleva GI, Tishina VN Analysis of the Russian bank card market // Young scientist. - 2013. - No. 12. - S. 309-311.

2. About Banks and banking (with amendments and additions) Federal Law of 02.12.1990 No. 395-1 [Electronic resource]: ref. legal system Guarantor. - 1 electron. disk (CD-ROM); Windows 98 / ME / NT4 / 2000 / XP.

3. Andreev A.A., Morozov A.G., Ravkin D.A. Plastic cards in Russia - Publishing House "Bankcentre", Moscow, 2008.

4. Belikov V., Bystrov L., Nevezhin V. “Electronic money” - JSC “Scan-Tek”, Moscow, 2007.

5. Lavrushin OI Banking - M .: Finance and statistics, 2006, 574p.

6. Lipis A., Marshall T. Electronic Cash Settlement System - Finance and Statistics, Moscow, 2008.

7. Tavasieva A.M. Banking: management and technologies - M.: UNITI-DANA, 2007.-863 p.

8. Information and analytical material of the Central Bank of the Russian Federation. Review of the Russian market of payment cards for the year 20016: [ Electronic document]. http://www.cbr.ru/today/BESP/analytics/survey_CC_09.pdf

9. Types of plastic cards: [Electronic document]. http://www.mircard.ru/vidy_plastikovykh_kart-18.htm

Introduction

1. Fundamentals of the functioning of a payment system based on plastic cards

1.1. Evolution of the development of a payment system based on plastic cards 7

1.2. Types of Eraser Cards 12

1.3. Basic schemes of operations with bank plastic cards 35

1.4. Legal and regulatory regulation of the functioning of the payment system based on plastic cards 55

2. The procedure for reflecting settlements based on plastic cards in accounting

2.1. Accounting for settlements based on plastic cards from legal entities - suppliers of goods (works, services) 68

2.2. Accounting for settlements based on plastic cards for legal entities - cardholders 76

2.3. Payments made using plastic cards and the procedure for their reflection in accounting 106

3. Credit operations by bank cards

3.1. Features of a loan provided with a bank card 117

3.2. Evaluation of the efficiency of the payment system based on bank cards 126

Conclusion 148

References 155

Introduction to work

Relevance of the research topic. In connection with the emerging and aggravating problems in modern conditions, such as: super-costs to maintain monetary circulation, a progressive shortage of cash, the complexity of control over monetary circulation, non-cash payments are becoming increasingly important, since they lead to the replacement of cash and reduce circulation costs, that is, to reduce the cost of printing cash, transporting it, counting and storing it. Cash turnover money supply is very expensive for both the state and financial institutions.

According to experts, an average of about twenty kopecks from the ruble is spent on maintaining its own turnover.

The rational organization of non-cash settlements ensures the normalization of the payment turnover, the reduction of mutual debts of enterprises, and an increase in the responsibility of business entities for the state of payment discipline. One of the possible and most promising ways to solve the problem of cash turnover is to create an effective automated system for non-cash payments based on plastic cards. This technology will create convenient system servicing banks, consumers and businesses.

The use of an electronic system based on plastic cards greatly simplifies the management of cashless payments, while the system of electronic banking services is not just a replacement traditional system payments based on paper circulation, as a means of providing alternative and more convenient services.

The degree of knowledge of the problem. In recent years, Russian specialists in the field of the plastic card market have gained access to foreign developments in the field of organizing and introducing into practice the system of non-cash payments based on plastic cards by such authors as A. Lipis, T. Marshall, J. Matuk, M.J. Auremma, P.E. Sayer. Many problems in the organization and development of payment systems are considered in the works of such prominent economists as A.S. Bakaev, N.P. Baryshnikov, N.G. Gadzhiev, I.E. Glushkov, Yu.A. Danilevsky, V.V. Kovalev, O.M. Ostrovsky, A.D. Larionov, D.G. Leontieva, N.N. Nukudryavtsev and V.V. Nitetsky, B.E. Odintsov, A.N. Romanov, V.V. V. Patrov, V. F. Paliy,

LZ Shneidman et al. In connection with the development of payment systems based on plastic

maps in Russia since the mid-90s, works of such Russian

V.M. Usoskin.

The relevance and significance of the listed works are undeniable. But,

it should be noted that for the most part, these works, in detail

considering the theoretical and practical aspects of the organization of the system

cashless payments based on plastic cards, as well as detailed

technical and technological characteristics of various payment systems,

used in the work of banks, practically do not affect the specifics

organization and management of cashless payments based on

plastic cards at trade and service enterprises.

In particular, to such insufficiently worked out in theoretical, and especially,

methodologically concerns the problems associated with the organization and

conducting accounting settlements based on plastic cards within

trade enterprise.

Insufficient elaboration of the above issues in accounting,

great theoretical and practical significance of its further

improvements have determined the choice of the topic of the dissertation.

The purpose and objectives of the study. The purpose of the dissertation research is

development of a methodology for the organization and implementation of cashless payments, as well as

plastic cards.

In accordance with the set goal, the following are formulated in the work.

tasks that determined the internal structure of the study:

Creation of an optimal scheme for the functioning of a non-cash payment system based on plastic cards;

Determination of directions for improving the accounting of settlements carried out using plastic cards;

Formation of profit and loss accounting models for issuing and acquirer banks when using various types of plastic cards;

The listed tasks were solved in the thesis, and the corresponding conclusions and recommendations were made on them.

The subject of the research is the methodological foundations and the organization of accounting for settlements carried out using plastic cards at trade and service enterprises with the aim of improving them.

Object of study. Practical activities of various manufacturing and trading companies in Russia, especially in St. Petersburg and Barnaul. Chosen as the base organization:

CJSC Center for Scientific Research and Audit "Panacea". The information base of the study was:

Legislative and normative acts of the Russian Federation concerning the organization cashless systems settlements based on plastic cards; The theoretical and methodological basis of the study is the scientific works of domestic and foreign authors in the field of the plastic card market, periodicals on the implementation of non-cash payment systems based on plastic cards.

In the course of the research, methods of analysis and synthesis, grouping and comparison, scientific abstraction and modeling, economic and mathematical methods were used, which allow the most complete study of the phenomena under study.

Scientific novelty of the research. In the course of the research, the following results were obtained, characterizing the scientific novelty of the dissertation work:

The necessity of introducing an electronic settlement system into the cashless settlement system of trade and service enterprises has been substantiated;

Generalized and classified the main types and types of plastic cards, not only from the point of view of their functional purpose, scope, etc., but also from the point of view of accounting;

Variants of accounting calculations for commodity operations, with accountable persons and wages, carried out using plastic cards;

The accounting of profits and losses of the issuing bank and the acquiring bank was simulated when using various types of plastic cards;

The theoretical and practical significance of the work. Consists in the fact that it is an independent completed Scientific research one of the urgent problems of the formation of the market mechanism of the Russian economy: the process of formation and development of payment systems based on plastic cards, as well as the regulation of their functioning in the conditions of the Russian economy. The practical significance of the results obtained lies in their orientation towards solving topical issues of the efficiency of using non-cash payment systems based on plastic cards at trade enterprises and the possibility of using the main provisions and conclusions in a number of scientific, theoretical and practical areas, as:

Recommendations for managers and specialists in the field of accounting. The proposed techniques, methods and techniques can be used to improve the methodology and organization of accounting for settlements carried out using plastic cards at trade enterprises.

Approbation and practical implementation of the results of the work.

The main provisions of the dissertation were positively assessed at a scientific conference of St. Petersburg State University. The proposed method of accounting for settlements using plastic cards has been tested in trade enterprises in the city of Barnaul.

Publications:

Evolution of the development of a payment system based on plastic cards

Plastic money (predecessors of electronic money) has a rather long history. The first proposal on the possible use of cards as a means of payment was made in England at the end of the last century by James Bellami in his book "Looking Backwards" (James Bellami, Looking Backwards., 1880) [Eroshin, p. 35].

In practice, however, the United States has become the pioneers in this area. The first to appear were credit cards, which were not yet bank or plastic. Credit cards were designed to prove the creditworthiness of their holder outside his bank. The USA is known to be a country where consumer credit is very widespread. The first credit card was issued in 1914 by the General Petroleum Corporation of California (now Mobil Oil). The cards were used for payment in the process of trading in petroleum products. In this capacity, they quickly gained popularity. The cardholder received significant convenience in service and discounts when purchasing goods, and the issuing company received regular customers and stable income.

In 1928, the Boston-based Farrington Manufacturing produced the first metal plaques embossed with the customer's name and address and issued to creditworthy customers. The seller would put such a plate into a special typewriter called an imprinter, and the letters embossed on it were imprinted on the sales receipt.

In subsequent years, such elements of the financial credit system as the minimum monthly debt repayment, the grace period, that is, interest-free lending, and many others began to develop.

In 1936, the first business association was formed, agreeing to lend to common clients. [Vasilenko V., p. 73].

Most experts believe that John S. Biggins, a consumer credit specialist at Flatbush National Bank in Brooklyn, New York, was the first to use bank credit cards. In 1946, Biggins organized a credit scheme called "Chargeit". This scheme provided for receipts that were accepted from customers by local stores for small purchases. After the purchase took place, the store handed over receipts to the bank, and the bank paid them from the buyers' accounts. Flatbush was the first to test the classic settlement chain, which is now widely used in the banking card business. [Plastic cards in Russia, p. 7].

However, an authoritative banking researcher like Lewis Mandell believes that the first mass payment card system was the Diners Club, which introduced payment cards in 1950 that are accepted as payment for services in restaurants, hotels and travel agencies. ...

Reputable restaurant patrons could obtain a Diners Club card and present it in many New York City restaurants in lieu of cash. Restaurants would send copies of invoices to Diners Club, who would pay them and then issue one total invoice to the customer each month.

One of the main differences from previous systems was that between customers and commercial companies that offer not only goods, but also services, there is an intermediary organization that takes over the settlement. In fact, this was the first full-scale scheme of a multilateral agreement involving the card issuer, merchants and cardholders, and it was this feature that made the Diners Club card the first mass (as opposed to store, "petrol", etc.) card. In 1958, American Express offered a similar card. In 1951 - 58. more than 100 American banks, evaluating the success of Diners Club, began to create their own card systems, but their scale was small and the cards were of a local nature. Banks treated cards like additional service clients and did not see the huge potential opportunities that cards opened up in the field of settlements and lending. The first mass credit card offering the option of extending credit was the Bank of America card issued in 1958 by Bank Americard, now VISA. This map quickly became widespread. Transactions with Bank Americard increased from $ 75 million in 1961 to $ 335 million. in 1967, the number of card holders increased from 1 to 2.7 million, and the number of trade and service enterprises participating in the program increased from 35 to 83 thousand. [Usoskin, p. 43].

This is how payment systems began to take shape: the bank issued a card and opened an account for a client; a whole network of shops, bars, restaurants, hotels, etc. appeared on the territory of the country and abroad, where cards issued by the issuing bank were accepted for payment, a center was equipped that was engaged in servicing payments by cards (processing). But when we start talking about the development of the plastic card market in Russia, the probability of information distortion increases. This is, on the one hand, a consequence of the long-term closeness of our society and the unreliability of advertising. On the other hand, the explanation lies in the youth of our card business; the fact that there is a sorely lack of specialists, and any successful experience in this area is considered a commercial secret, used as a weapon in the competition.

Accounting for settlements based on plastic cards from legal entities - suppliers of goods (works, services)

With the emergence of such a new type of services as payments with plastic cards on the market of banking services, it became necessary to develop a methodology for reflecting transactions for payments with plastic cards on accounting accounts, as in credit institutions and at trade (service) enterprises. From an accounting point of view, a plastic card is a technical information carrier, the proper use of which guarantees the accuracy and targeting of calculations. A trade and service company concludes an agreement on the use of plastic cards as a means of payment with an acquiring bank, which stipulates the procedure for authorizing cards, the conditions for payment for goods (work, services), the conditions for providing the merchant with the necessary technical means (POS - terminals, etc.). and others. In addition, instructions on the procedure for servicing plastic card holders are attached to the agreement. The basis for reflection on accounting accounts and entries in accounting registers are the cash register reports with the attached documents. The main document is a slip (from the English slip - form, registration card), which is a special form, indicating the purchase in the store and including the cardholder's details, authorization code and transaction amount. Slip forms are handed over to the merchant by the acquiring bank and are strict reporting forms.

Slip forms are issued against a financially responsible person (usually a cashier) and are accounted for on off-balance sheet account 006 "Forms of strict reporting" in a conditional valuation. The slip is filled in in triplicate with a carbon copy.

The first is handed to the buyer, the second is attached to the summary register of slips (which indicates the number of slips to be handed over and their total amount) and handed over to the collector, the third with a copy of the summary register of slips is transferred to the accounting department as part of the cash report. The terms of collection are set depending on the number and total amount of accumulated slips and are stipulated in the contract. Before the arrival of the collector, a register of slips is drawn up with an indication of their number and amount. The register is filled in in two copies: the first is handed over to the collector with slips, the second remains in the store with the receipt of the collector.

Based on the received slip copy, as well as primary documentation: invoices, waybills, sales receipts, the accounting department of a commercial enterprise reflects the implementation on the accounting accounts. Based on the study, it was concluded that the organization of accounting for transactions using plastic cards requires the introduction of new subaccounts. In our opinion, it is necessary to open the following sub-accounts to accounts: to account 55 " Special accounts in banks "- subaccount" Special card account ", to account 57" Transfers in transit "- subaccount" Settlements with banks by cards ", to account 76" Settlements with different debtors and creditors "- subaccount" Settlements with banks by cards ".

V Methodical recommendations on accounting and registration of operations of receipt, storage and release of goods in trade enterprises, approved by the letter of the Committee of the Russian Federation on Trade of 10.07.1996. No. 1- 794 / 32- 5 provides one option for reflecting settlements on plastic cards in the accounting at enterprises that accept plastic cards as payment for goods (works, services) - for enterprises that sell goods for cash (mainly enterprises retail):

Features of a loan provided using a bank card

A bank card is a means for drawing up settlement and other documents payable at the expense of the client.

But a bank card can serve not only as a settlement tool, but also in the case of using a credit card, opens access to the bank's credit resources. A bank credit card is a plastic card that allows its holder to defer payment when purchasing goods or services. Each cardholder is assigned a credit limit for his loan account. Periodically, the holder receives a statement of the movement of funds on his loan account, detailing the dates and values ​​of purchases made and cash received in the form of advances, since overdraft (loan with interest) is allowed.

Overruns are allowed in the amount of the credit line provided by the issuer.

Within a certain period after receiving the report, the cardholder has the right to pay off the debt without paying interest for using the loan, or pay part of the amount and repay the balance of the debt, while paying interest to the bank. Consider one of the most common credit schemes. Within 25 calendar days (the so-called "grace period") after sending the client a monthly statement on card account interest on the amount of the loan (debt) is not charged, but it is necessary to pay 10% of the debt. After 25 days, interest on the unpaid part of the debt begins to accrue daily interest at the rate of 20% per annum. Per cashless payment the bank does not charge a commission for goods and services, 2% is charged for each receipt of cash. The annual fee for using the card is $ 25.

Thus, classic credit cards allow their holder to repay only 5-10% of the amount of bills paid by the bank on a monthly basis, and the other part of the bills that remains unpaid is a loan from the issuing bank to the cardholder. This loan is provided today at 15-20% per annum (depending on the credit scheme of the issuing bank).

The loan can be either one-time (in this case, the cards are called payment), and renewable (revolving).

The main feature of a classic credit card is the opening of a credit line by the bank, which is used automatically whenever a purchase of goods is made or a loan is taken in cash. The credit line operates within the limits set by the bank, that is, the limit means the amount of the loan provided, within which the cardholder can spend funds. The size of the limit is determined based on the client's solvency and his monthly income.

In addition, banks also offer a type of credit card such as a card with a limited credit term ( payment card) .

Unlike "classic" credit cards, the receipt of a loan on payment cards is limited to one month. In fact, a settlement scheme works, which assumes payment of the entire amount of expenses incurred per month within a certain period after receiving a bank statement without the right to extend the loan. For the period between making purchases and paying, the client receives a free loan, and in case of delay in payment, he is obliged to pay penalty interest. I would like to note that the credit scheme of settlements using plastic cards, in addition to the obvious advantages that it gives both to cardholders and issuing banks, also includes a certain risk for the latter. By opening a line of credit to the cardholder, the bank is faced with problems that are inherent in this area of ​​banking operations. Before issuing a credit card to a customer, the bank needs to conduct a thorough examination financial situation of the future borrower, study his credit history and identify the degree of risk associated with delays in payments and non-repayment of the loan. A loan issued using a bank card is associated with a higher degree of risk than other types of consumer loans. This risk is as follows:

First, when issuing an ordinary consumer loan to a client, the bank, as a rule, receives collateral in the form of a pledge of material assets (for example, durable goods purchased on credit - cars, refrigerators, televisions, etc.) or financial assets ( savings books, policies), as well as in the form of various kinds of sureties and guarantees. This makes it possible, in the event of non-repayment of a loan or a long delay in payments, to sell the collateral and use the funds received to pay off the debt. In contrast, credit card loans are classified as unsecured loans. The only guarantee here is the name of the borrower himself, his goodwill, desire and ability to repay the loan. Naturally, the risk for the bank increases significantly [Usoskin, p. 101].

Secondly, in the case of a conventional consumer loan with repayment in installments, the borrower's debt to the bank (and, accordingly, the amount of credit obligations for this loan) gradually decreases as the borrower makes periodic (monthly) installments. Accordingly, as the debt decreases, the risk on the loan also decreases. A revolving credit line is opened for the borrower on the credit card. The work of the credit scheme is such that when the client pays off part of the debt under previous operations, the unused part of the credit line limit is automatically restored to the appropriate amount and becomes available to the borrower again with the subsequent use of the card.