Features of accounting of payment operations of credit organizations and their dynamics in the Russian Federation

In modern conditions, settlements are one of the main functions performed by credit institutions. The article gives the concept of settlement transactions, presents the types of settlement accounts of credit institutions. Forms of non-cash payments carried out by banks are presented, as well as schemes for making payments with legal entities. The article analyzes the volume and dynamics of transactions carried out by credit institutions on non-cash payments with legal entities and individuals, including with the help of remote access.