Before you start full-fledged work in the 1C 8.3 Accounting 3.0 program, you need to set up the accounting policy of the organization whose accounting you will keep. In the event that the program keeps records of several organizations at once, it must be configured for each. To begin with, let's figure out where in 1C 8.3 Accounting to find an accounting policy. From the Main menu, select Accounting Policy. It is located in the "Settings" subsection. Content
- 1 Step by step filling accounting policy
- 2 Setting up tax accounting in 1C
- 2.1 Tax system
- 2.2 Income tax
- 2.3 USN
- 2.4 VAT
- 2.5 Property tax
- 2.6 personal income tax
- 2.7 Insurance premiums
- 2.8 Other settings
Step-by-step filling in the accounting policy We have opened the main form of settings. Consider step by step filling in all the points.
Accounting for individual entrepreneurs in "1s: accounting 8"
If an entrepreneur who intends to make the transition to a patent regime has previously submitted reports under the common system, there is no need to apply for deregistration. How to change the object of taxation on the “simplified” system When deciding on the taxable object when applying the simplified regime, you should think carefully about how it will be more profitable for a particular enterprise or entrepreneur.
It is more convenient for someone to pay 6% of income without taking into account expenses, while for someone it will be more beneficial to pay tax on the difference between income and expenses at a tax rate of 15%, if the region does not set reduced rates. If a company or individual entrepreneur submits tax returns under the simplified tax system, they have the right to change from the beginning of each year taxable object(P.
How to change the tax system
Attention
Or only in the period of actual receipt, in this case, if the entrepreneur conducts several types of activities, it is required to indicate the type of activity for which this type of inclusion occurs. And the last thing we set up on this tab is cost accounting.
In the window that opens by clicking the button, we see a list of events in which material costs. Additionally, you can note the condition “Receiving income from sales”, in this case, we also select the period for recognizing material costs.Filling in the tabs "VAT", "Stocks" and "Costs" is similar to filling out the accounting policy for organizations on the DOS, which is discussed in the article Setting up the accounting policy in 1C: Enterprise Accounting 8 for organizations on the DOS. The only thing is that the method of assessing the inventory can only be "FIFO".
Choosing a taxation mode in 1s accounting 8
It is necessary to send a new application to the inspection in accordance with Form No. 26.2-1 indicating the object for taxation, the notice period is limited to December 31 of the year that precedes the one in which you are going to use the simplified tax system. Also, don't forget to send in tax office a letter asking them not to consider the notification they had previously received in order to avoid confusion in official papers.
- If you change the object of taxation without notifying the inspection.
If you do not inform the FTS inspectorate about the decision to change the object of taxation, the IFTS employees will have every reason to calculate taxes at the rates of the object declared during the transition to the simplified regime.
In this case, additional accrual of the difference, the application of fines and penalties (Articles 122 and 75 of the Tax Code of the Russian Federation) is possible. When there is no need to pay additional tax upon recalculation, tax authority may apply Art.
Accounting policy in 1s 8.3 - setting by example
Depending on your organization's accounting policy, this can be account 20 or 44. In the parameter "Types of activities, the costs of which are taken into account on account 20" Main production "", check the flags you need.
If you select at least one of the items, you will need to specify where to include general running costs(in cost of sales or production). Set up distribution methods indirect costs and other cost calculation settings.
Next, specify how expenses are recorded:
- By nomenclature groups (types of activity)
- By cost elements (recommended for the preparation of audited financial statements in accordance with IFRS).
- By cost items. In the event that the debt exceeds 45 days, a reserve is charged in the amount of 50% of the sum of the balances on Dt 62 and Dt 76.06, for 90 days 100%.
New features of "1s: accounting 8": choosing the optimal tax regime
Tax Code of the Russian Federation) as a UTII payer can be filed both at the place of residence of the individual entrepreneur (if the plans include retail, delivery or peddling trade, placement of advertising banners on transport, transportation of passengers or goods), and at the place of business (in all other cases) . Important! If earlier an entrepreneur or an enterprise used a simplified taxation regime, then the refusal of it further use must be reported to the Inspectorate of the Federal Tax Service before January 15 (clause 6 of article 346.13 of the Tax Code of the Russian Federation).
- Transition from the common system, USN, UTII to the patent system (PSN).
The Tax Code of the Russian Federation allows the use of the patent regime together with the general one, as well as with UTII and USN. You can change the taxation system from OSN to patent at any time when it is convenient for the entrepreneur. If a we are talking on the refusal to use the simplified tax system, then it is possible to change the taxation system no earlier than January 1 (clause 3 of article 346.13 of the Tax Code of the Russian Federation).
Remember that these settings determine the rules for maintaining the BU. Tax accounting is configured separately. Specify the "Method of assessing the MPZ".
Here you have two ways to estimate inventories:
- "According to the average";
- "According to FIFO".
The first way is to estimate the EMF by calculating average cost by product group. The second method calculates the cost of those inventory items that were acquired earlier in time. Translated from English this method sounds "First in, first out." “Method of valuation of goods in retail” - everything is simple here, but it is worth considering that in tax accounting, valuation of goods occurs only at the cost of acquisition. The “main cost accounting account” in the 1C 8.3 accounting policy is used to substitute the default accounting account in documents and directories. In our example, we left the score setting at 26.
The last setting in this section is to select the order of registration of advance invoices and the need to register them depending on the period. Property tax In this section, specify the tax rate and benefits, if any.
Important
In the last paragraph, indicate the way in which expenses for this tax. personal income tax personal income tax section indicate how tax deductions are applied.
Insurance premiums If necessary, complete the Insurance premiums section, specifying the tariff, accident premium rate and other settings. Other settings To specify other settings, follow the hyperlink "All taxes and reports".
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It is not easy to choose a taxation method for a new enterprise. And it's never too late to change it. The most difficult thing is to decide which of the options offered by the state suits you best. The solution will allow you to streamline and automate most of the accounting and reporting processes in the enterprise. This program can also determine how to optimize the existing taxation system.
The main question of the head of a small or medium-sized enterprise - VAT or "simplification"? This, however, like everything else, is a matter of priorities. Of course, 6% somewhat "simplifies" the status. And many government offices prefer to work only with companies that use the general taxation system. However, the financial issue may be more important, and then the manager will decide to switch to a simplified taxation system.
To solve this difficult question, 1C has developed a new service that will help you decide on the choice of taxation option. It works since version 3.0.35.
Tax Options
- ESHN - single agricultural tax
- UTII - single tax on imputed income
- USN - simplified taxation system
- patent system
- The system of taxation in the implementation of production sharing agreements
System calculation
There are many options, but not all of them are applicable to small and medium-sized businesses. Basically you have to choose between basic and simplified mode. 1C Accounting 8 version 3.0 offers a new service "Comparison of taxation regimes". It is presented in the "For Manager" section, and there are three alternatives to choose from:
- USN income-expenses;
- USN income;
- General system.
In the tab "For the Manager" there is a section "Planning", in it "Comparison of taxation regimes". The first two options are considered separately, because, being essentially the same tax, they have a significant difference in the calculation of the tax amount itself. If the entered initial data does not allow using one of the options, the system will issue a warning about this. Based on the results of the analysis, you will be able to make an informed decision and buy 1C USN or use the program for the general taxation system.
What indications are required for calculations? You need to fill in three fields - "Income", "Expenses", "Salary". Although in fact other factors, such as intangible assets, fixed assets, export transactions, for the majority of small and medium-sized enterprises also influence the choice of tax, these indicators are not important or, most likely, are absent. Therefore, the average calculation remains.
You can fill out the form and enter the metrics in two ways. The first is manual, the second is automatic. The automatic option will use the available system data. Manually, you can enter the desired, planned, or available data at the time of calculation.
Which option to choose?
After the calculations made by the system, on the screen you will see tax options for three systems. For convenience, different colors are used. The most profitable option will be marked in green. For a more detailed discussion, under each of the options, you will find the "Details" button. By clicking on it, you can evaluate the calculation proposed by the system.
By the way, the program depends on the taxation system: the basic version can be used with any system, but it costs more, but you can purchase 1C: Simplified for a lower fee.
pledge proper management accounting and tax accounting in the program 1C Accounting 8 is the correct setting of accounting parameters and accounting policies. 1C developers tried to make these settings simple and understandable. However, there are a number of pitfalls that even experienced users can stumble over.
Of course, one could limit oneself to presenting a list of these pitfalls. Unfortunately, each user has their own pitfalls. Therefore, the article describes the meaning and purpose of each setting parameter.
The program 1C Accounting 8 is missing single object, where it would be possible to describe the accounting policy of the organization. Someone will object, but the periodic register of information "Accounting policies of organizations"? Yes, there is such a register. However, it plays a subordinate role in relation to the "Accounting Settings" form. In addition, some accounting policy elements are defined in the relevant configuration documents. As a result, it turns out that a complete accounting policy must be described at three levels of the hierarchy, starting from the top level.
- Upper level. It is determined by the settings in the "Accounting settings" form.
- Average level. It is determined by entries in the information registers "Accounting policy of organizations" and "Accounting policy (for personnel)".
- Lower level. Defined by some documents.
1) Why in one information base (IB) for any organization you can choose any taxation system: OSN or STS. And in another IB, the program allows you to specify, for example, only the USN !!!
2) The help for the form “Setting accounting parameters” literally says the following: “The form is intended for setting accounting parameters that are common to all organizations information base". From here it can be easily concluded that the effect of the parameter set in this setting, of course, applies to all organizations of the enterprise. In fact, this rule does not always work so clearly.
3) Refusal in the accounting policy, for example, from conducting calculations in the accounting program blocks the relevant documents. But, the absence in the accounting policy of an indication of the conduct, for example, of production activities does not block the relevant documents in the program.
Since the amount of material is large, the article consists of three parts.
- 1C Accounting 8. Part 1: Setting up accounting parameters.
- 1C Accounting 8. Part 2: Accounting policy of organizations.
- 1C Accounting 8. Part 3: Accounting policy in configuration documents.
1C Accounting 8. Part 1: Setting accounting parameters
The parameter values specified in the "Setting accounting parameters" form directly affect the setting of the accounting policy. It is for this reason that it is necessary to start not with the register "Accounting policy of organizations", but with the form "Setting accounting parameters". You can open it, for example, using the command "ENTERPRISE Setting accounting parameters".Bookmark “Types of activity”
At first glance, this bookmark does not raise any questions. But it is on it that a delayed-action mine is laid.However, let's go in order. The tab clearly displays two activities.
- Flag "Manufacture of products, performance of work, provision of services."
- Retail flag.
Flag "Manufacture of products, performance of work, provision of services."
The guidelines state that this flag should be set if at least one of the organization of the enterprise is engaged in the production of products, performance of work and/or provision of services. After setting the flag, another tab will be displayed. This is the Production tab. It is necessary to indicate the type of price on it, which will play the role of the planned cost for the products (works, services) being manufactured.
Retail flag.
The flag should be set if at least one of the enterprise organizations is engaged in retail trade. After setting the flag, another tab will be displayed. This is the "Retail Goods" tab. On it, you can specify additional analytics to account for goods sold at retail through a manual point of sale (HTT).
Displaying the "Retail Products" tab may provoke a false conclusion. As if the "Retail" flag should only be set if the organization wants to set up additional analytics when retailing through HTT. Not only! The state of the flag is very important for determining the accounting policy of the organization.
Setting these flags has a variant effect. So, if in the form "Setting accounting parameters", the flag "Production of products, performance of work, provision of services" is set, then in the information register "Accounting policy of organizations" for any organization it will be possible either to confirm or refuse to conduct production activities (works, services). The same applies to the "Retail" flag.
On the contrary, the removal of these flags affects the accounting policy unconditionally. In this case, the program will not allow in the register of information "Accounting policies of organizations" for any organization to indicate such activities as retail trade or production activity.
For the proper conduct of production activities and retail it is very important to remember the following.
Attention. The state of the flags “Manufacture of products, performance of work, provision of services” and “Retail trade” does not prohibit the conduct of production activities and activities related to retail trade in the program. And this is very bad.
This state of affairs can lead to serious accounting errors. For example, if the flag "Manufacture of products, performance of work, provision of services" is unchecked, the program does not block the documents "Requirement-invoice" and "Production report for a shift". It allows them to arrange and carry out.
Therefore, if the accountant conducts production activities without indicating it in the accounting policy, then at the end of the month there will be errors during the conduct. In turn, this will lead to an incorrect calculation actual cost finished products and release adjustments. Expenditure accounts will not be closed correctly.
A similar situation will arise if the type of activity "Retail" is not set in the accounting policy, and the accountant, nevertheless, registers retail transactions.
Attention. The provisions of the accounting policy are used by regulatory documents for closing the month.
Of course, it would be better if the program could block operations that do not comply with the accounting policy. Unfortunately, this is not provided everywhere. How to be?
No need to be smart. If the organization conducts production activities, be sure to set the flag "Production of products, performance of work, provision of services." The same applies to retail.
It can be assumed that the presence of the “Types of activity” tab is due to the possibility of multi-company accounting in one information base. And, probably, the fact that even for single-company accounting there can be organizations with a very large amount of information.
These circumstances can lead to a noticeable increase in the closing time of the month. However, in the overwhelming majority of cases, there is no meaningful need for multi-company accounting. Also, a huge number of organizations have quite small sizes of information bases.
For such organizations, in order to protect themselves, it is advisable to set the flags "Production of products, performance of work, provision of services" and "Retail trade". Regardless of whether or not the organization has manufacturing activities and retail trade.
Taxation systems tab
This tab indicates those taxation systems that will be available in the information register "Accounting policy of organizations".
All systems of taxation.
Setting this flag has a variant effect on the accounting policy. More precisely, when this radio button is activated for any enterprise organization, it will be possible to specify one of the following taxation systems in the information register “Accounting policy of organizations”.
- The general system of taxation in organizations.
- The general system of taxation of entrepreneurs (personal income tax).
- Simplified system of taxation of organizations and individual entrepreneurs.
Simplified tax system.
Activating this radio button has an unconditional effect. When it is activated, it will be possible to specify only the simplified tax system for organizations or individual entrepreneurs in the information register "Accounting policy of organizations".
personal income tax of an individual entrepreneur.
The presence or name of this radio button confuses even users who know the taxation system well. Here is a typical discussion.
The name of the tab "Taxation systems" means that all taxation systems should be listed on it. And in this sense, the names of the radio buttons "All taxation systems" and "Simplified taxation system" correspond to the user's expectations. But the name of the radio button "personal income tax of an individual entrepreneur" is confusing. There is no such system of taxation in the Tax Code of the Russian Federation.
True, under this radio button there is an explanatory text: “Keeping records of individual entrepreneurs who pay personal income tax on income from entrepreneurial activity". But it doesn't help everyone either.
In fact, the activation of the radio button "personal income tax of an individual entrepreneur" means the following. The accounting policy unconditionally establishes only DOS for individual entrepreneurs. But the same can be done by selecting "All taxation systems", and then for an individual entrepreneur in the accounting policy, specify the DOS.
It seems that there would be less confusion if the "All Taxation Systems" tab included the following radio buttons.
- All taxation systems. For organizations and individual entrepreneurs at the choice of OSN or STS.
- General system of taxation. For organizations and individual entrepreneurs only OSN.
- Simplified taxation system. For organizations and individual entrepreneurs only STS.
Activating this radio button hides the Income Tax tab.
Reserves tab
There are no ambiguities on this tab.
Recall that in accounting, inventories (IPZ) are accounted for in the following accounts.
- Account 07, Equipment for installation.
- Score 10, Materials.
- Account 21, Semi-finished products of own production.
- Account 41, Products.
- Account 43, Finished products.
At the initial stage of putting the program into operation, such a situation often arises. Goods and materials actually exist in the warehouse. However, in the form of initial balances, they have not yet been introduced into the program. However, the accountant in the current activity needs to register the write-off of materials into production or the shipment of goods to customers.
In this situation, it is advisable to set the flag "It is allowed to write off inventories in the absence of balances according to accounting data." This will allow the accountant to post documents. Of course, negative debit balances will form on the accounts of the inventory.
It's OK. Once all the initial balances have been entered and verified, those red minuses will disappear. After that, it is strongly recommended to uncheck the box "It is allowed to write off inventories in the absence of balances according to accounting data." This will allow the program to control attempts to write off what is not in stock.
Attention. Unfortunately, any state of the flag "It is allowed to write off inventories in the absence of balances according to accounting data" unconditionally affects all organizations of the enterprise.
What does it affect? With multi-company accounting in different organizations of the enterprise, the opening balances are usually entered in full in different time. Therefore, if in some organization the initial balances were entered before everyone else, then the accountant of this organization will not be able to prohibit the write-off of missing stocks. It will be necessary to wait until all organizations enter the balances.
Obviously, with multi-company accounting, this is very inconvenient.
The flag "Returnable packaging is kept".
Setting the flag will lead to the appearance of the “Tare” tab in the receipt and expenditure documents for accounting for inventories. This flag should be set if at least one enterprise organization keeps records of returnable packaging.
Attention. It is a pity that the accounting policy does not provide for a variable choice of accounting for containers.
Therefore, if at least one organization keeps records of containers, then all other organizations of the enterprise will be forced to put up with the tab "Tare Accounting" that they do not need in the invoices.
Section “Settings analytical accounting» allows you to enable or disable additional analytics on inventory accounting accounts.
Flags "Accounting for batches (receipt documents)" is kept.
Batch accounting is one of the most important functional highlights of the accounting program on the 1C Enterprise 8 platform. This was not the case in the 1C Accounting 7.7 program. At the request of the accountants of the seven, the programmers contrived to set up batch accounting.
Now you don't have to freak out. Just set the flag "Accounting for batches (receipt documents)".
Setting this flag will automatically add the "Party" subconto on the accounts of the MPZ. Since many of these accounts have a sign of tax accounting (NU), batch accounting will be maintained not only in accounting (BU), but also in NU.
Removing the flag results in the deletion of the “Party” subconto on these accounts.
Setting the flag "Registered by batches (receipt documents)" has a variable effect. That is, in the accounting policy, the organization can choose the method "Average cost" or "According to FIFO".
If the flag “Recording by batches (receipt documents)” is cleared, then only one option remains: “At average cost”. True, the user can still indicate the “By FIFO” method in the information register “Accounting Policies of Organizations”. In this case, the program will warn that the "Parties" subaccount should be added to the corresponding accounts.
You don't need to open the Accounting Settings form specifically for this purpose. If the user continues to insist on the “By FIFO” method, then the program will connect the “Parties” subconto to the accounts directly from the accounting policy.
Inventory accounting accounts for the subconto “Nomenclature” and “Party” always keep quantitative and total accounting. This is how it is configured. But when accounting in the context of warehouses, three alternative options are possible.
1. Accounting for warehouses (storage places) “Not kept”.
If you activate the radio button "Not maintained", then the subaccount "Warehouses" will be removed from the inventory accounts. At the same time, the “Warehouse” requisite will remain in the documents of receipt and write-off, but it will not be used when posting documents.
Of course, if accounting for warehouses is not kept, then it makes no sense to talk about either quantitative accounting or total accounting for warehouses. In other words, there is no information in the context of warehouses.
Attention. Regardless of the state of this radio button on the following accounts, accounting is always kept by warehouses.
- Account 41.12, Goods in retail trade (in NTT at sale value).
- Account 42.02, Trade margin in non-automated outlets.
2. Accounting for warehouses (storage places) "Kept by quantity."
When this option is selected, the Warehouses subaccount is added to the inventory accounts. In the context of this subconto, only quantitative accounting is kept. It is advisable to set this option in the case when the price of the same stock item in different warehouses is the same. That is, it does not depend on the storage location.
When this flag is set in receipt and write-off documents, the "Warehouse" attribute must be filled in.
3. Accounting for warehouses (storage places) "Kept by quantity and amount."
When this option is selected, the Warehouses subaccount is added to the inventory accounts. But now, unlike the previous version, total and quantitative records will be kept in the context of warehouses. The same as for the subconto "Nomenklatura" and "Parties".
This option should be set if the same inventory item in different warehouses can have different accounting prices.
Bookmark "Retail Goods"
The “Retail Goods” tab is displayed if the “Retail trade” flag is set on the “Types of activity” tab.
First of all, please note that this tab does not detail all retail trade, but only trade through non-automated outlets (HTT). The following accounts are used for trading through NTT.
- Account 41.12 "Goods in retail trade (in NTT at sale value)".
- Account 42.02 "Trade margin in non-automated outlets."
On the "Retail Goods" tab, you can connect additional analytics, subconto to accounts 41.12 and 42.02.
- Flag "By nomenclature (revolutions)". Setting the flag will lead to the fact that on account 41.12 "Goods in retail trade (in NTT at the selling price)" the subaccount "(ob) Nomenclature" is connected. This will allow, for example, in the report " Turnover balance sheet» view the debit turnovers on this account with details up to item positions. However, since the subconto is negotiable, the report will not show information about the balance of the item in the NTT.
- Flag "At VAT rates". If this flag is set, then to accounts 41.12 "Goods in retail trade (in NTT at selling cost)" and 41.02 "Markup in non-automated outlets" the subconto "VAT rates" is connected.
Any state of these flags unconditionally applies to all organizations in the enterprise. The chart of accounts is general.
The Retail Items tab displays settings for NTT trading only. This leads to a false conclusion. If organizations conduct wholesale and retail trade, but only through ATT, then the “Retail trade” flag does not seem to be necessary to set. This is not true!
Attention. If at least one organization of the enterprise conducts any type of retail trade (through ATT and / or NTT), be sure to set the “Retail trade” flag.
Production tab
The "Production" tab is displayed if the "Production of products, performance of work, provision of services" flag is set on the "Types of activity" tab.
In a typical configuration of 1C Accounting 8, finished products are accounted for only at planned prices. Therefore, on the "Production" tab, you must specify the price type that will play the role of the planned price.
Let's explain. A specific product can be manufactured, say, in the middle of the month and sent to the warehouse of finished products, the debit of account 43 "Finished products". This account has a mandatory subconto “Nomenclature”. Quantitatively sum accounting is kept on this subconto. This means that when writing off finished products to the warehouse, it is necessary to indicate not only the name of the finished product, but also its price.
However, the actual price at the time of production is usually unknown. It will be known only at the end of the month. When all direct and indirect costs are written off to account 20 “Main production”, to the item group, which has this product in its composition.
And since the actual price is unknown, it means that some other price must be used. Since the actual price is unknown during the month, the standard configuration of 1C Accounting 8 accounts for finished products only at planned prices. At this price, the finished product enters the finished product warehouse. How to calculate the planned price is already a question for the planning department of the enterprise.
All price types used at the enterprise are described by the user in the "Nomenclature price types" reference book.
Formally, any element of this catalog can be used as a planned price. Of course, the name doesn't matter. Meaningfulness matters.
Manufactured products, work performed and production services provided are described in the "Nomenclature" reference book. For these positions, the document "Setting item prices" for planned type prices it is advisable to assign specific price values.
After these settings, the values of planned prices (products, works, services) will be automatically substituted into the documents “Production report for a shift” and “Act on the provision of production services”. Otherwise, each time they will have to be entered manually.
Bookmark "Cash"
Checking the box "By cash flow items" adds a subconto "(v) Cash flow items" in the following cash accounts.- Account 50. Cashier.
- Account 51. Settlement accounts.
- Account 52. Currency accounts.
- Account 55. Special bank accounts.
In accordance with the order of the Ministry of Finance of the Russian Federation dated July 22, 2003 N 67n “Cash flow statement (form No. 4)”, the following organizations may not submit.
- Point 3. Small businesses that are not required to conduct audit accounting reliability.
- Clause 4, para. one. non-profit organizations.
- Clause 4, para. 3. Public organizations(associations) that do not carry out entrepreneurial activities and do not have turnovers for the sale of goods (works, services) in addition to the retired property, as part of the financial statements.
Attention. Even if your organization does not report under form No. 4, still set the flag in the props " Cash". This will greatly help both the accountant and the director when analyzing cash flows.
Bookmark "Settlements with counterparties"
For the purposes of management accounting, on this tab for all organizations of the enterprise, you can specify the terms of payment for buyers and the terms for payment to suppliers.
If necessary, similar parameters can be specified in the contract with a specific counterparty. The payment terms specified in the contract with the counterparty for the program are of higher priority than the payment terms specified in the accounting parameters settings.
Indebtedness by payment terms in the future can be analyzed in the reports of the Anti-Crisis Management Center. It is located on the functions panel, on the "For Manager" tab. There are two groups of reports on debt settlements.
Accounts with buyers.
- Dynamics of buyers' debt.
- Buyer debt.
- Indebtedness of buyers by terms of debt.
- Arrears of buyers.
- Dynamics of debt to suppliers.
- Debt to suppliers.
- Debts to suppliers by the terms of the debt.
- Arrears to suppliers.
Bookmark "Settlements with personnel"
The parameters set on this tab, of course, apply to all organizations of the enterprise.
Accounting for payroll and personnel records.
In this section, you must specify in which program it is supposed to keep records of personnel and perform calculations wages.
- In this program. The activation of this radio button indicates that payroll and personnel records are planned to be performed in the 1C Accounting 8 program.
- In an external program. Activation of this radio button indicates that payroll calculations and personnel accounting are planned to be performed in an external program. Usually this specialized program 1C Salary and personnel management 8.
Analytical calculation with personnel.
Settlements with personnel can be carried out collectively for all employees or separately for each employee.
- For each employee. This radio button must be activated if personnel accounting and payroll calculations are performed in the 1C Accounting 8 program. Otherwise, it will be impossible to generate those regulated reports that indicate information for each employee. For example, prepare data for transfer to the FIU.
- Summary for all employees. It is advisable to activate this radio button if personnel accounting and payroll calculations are performed in an external program, for example, 1C Payroll and HR 8.
- Account 70 "Settlements with personnel for wages."
- Account 76.04 "Settlements on deposited amounts".
- Account 97.01 "Costs for wages of future periods."
Not infrequently, accountants have a question about which analytics option to choose: “For each employee” or “Summary for all employees”. For calculations in the accounting program itself, everything is usually clear: only “For each employee”.
But for calculations performed in an external program, there are options. And some accountants, without hesitation, choose the first option - "For each employee." The following arguments are usually given in favor of such a decision.
- Payroll calculations must be carried out in the context of each employee. Who argues against this! But in the accounting program, this information is not needed. All detailing of calculations for employees is carried out in an external program, for example, 1C Salary and personnel management 8.
- It is necessary to form in the accounting program standard reports . You can, of course, but for the sake of it, score accounting program it does not follow. The 1C Payroll and Human Resources 8 program has many specialized reports on personnel records and accruals. Moreover, in the accounting program, such reports do not even exist.
- It is necessary to prepare and generate regulated reports on payroll calculations. All regulated reports can be prepared in the 1C Payroll and Human Resources 8 program. If desired, the accountant can also prepare some of these reports in the accounting program after a summary download of data from the calculation program.
- In the accounting program, it is necessary to have all the postings for accruals and deductions for each employee. What for?
Recall that the accounting of personnel and payroll in the program 1C Salary and personnel management 8 assumes that monthly calculated data is uploaded from this program to the program 1C Accounting 8. Depending on the settings, they will be unloaded in summary or separately for each employee.
Assume that the workers only have a salary. For this case, the calculation program for each employee creates 7 accounting entries. These are payroll and personal income tax and 5 entries for insurance premiums. So, if there are 100 people in the organization, then 8400 accounting entries must be uploaded per year.
And if you add sick leave here, insurance payments, allowances, compensations, bonuses, etc. the number of unloaded transactions will increase even more.
The question is, why load the accounting program every month with unnecessary information. The swelling of the information base can lead to a significant decrease in the performance of the accounting program.
Therefore, if there are no serious grounds for unloading with details on employees, we unload in summary. When preparing regulatory reports, if something goes wrong in terms of payroll and insurance premiums, then the accountant can easily determine where the ears grow from. Gives instructions to the calculator. He finds errors, corrects them, and uploads the updated data to the accounting program again.
Bookmark "Income Tax"
The "Income tax" tab is displayed if the "All taxation systems" flag is set on the "Taxation systems" tab. Having reached this bookmark, some accountants remain at a loss for a long time. Why would there be different income tax rates!
Checkbox "Different income tax rates apply."
General tax rate for income tax in the amount of 20%, paragraph 1 of Art. 284 of the Tax Code of the Russian Federation. It is distributed as follows.
- 2 % the amount of tax to be credited to federal budget RF.
- 18 % tax amounts are to be credited to the budgets of the constituent entities of the Russian Federation.
Thus, if multi-company records are kept in the infobase and if all organizations of the enterprise are registered in one subject of the federation, then the flag “Different income tax rates are applied” must be unchecked. In this case, the income tax rates are the same for all organizations and are set in the periodic information register “Income tax rates”.
This register does not specify an organization. This indicates that the rates indicated in it apply to all organizations of the enterprise. If in the constituent entity of the Russian Federation where all these organizations are registered, a reduced income tax rate is applied, then it is enough to manually replace 18% with the desired value.
A different situation arises when several conditions are met simultaneously.
- The program maintains multi-company accounting.
- There are at least two enterprise organizations registered in different subjects of the federation.
- In these subjects of the federation, lower income tax rates are established.
Please note that now it does not display rates in the subject of the Russian Federation. The rates of the constituent entities of the Russian Federation are described in another periodic register of information “Income tax rates to the budget of the constituent entities of the Russian Federation”. The figure shows one of the possible options for its filling.
The section "The cost of property and services prepaid under the contract in foreign currency is determined as of the date."
This section is important for those organizations that deal with foreign economic activity. For example, import and/or export of goods. At the same time, advance payment for the acquired or sold property is made in foreign currency. In this case, it becomes necessary to convert foreign currency into rubles.
Federal Law No. 395-FZ of December 28, 2010 in the Tax Code of the Russian Federation in paragraph 8 of Article 271, paragraph 10 of Article 272 and para. Paragraph 3, Clause 316 of the Tax Code of the Russian Federation has been amended in terms of accounting for advances denominated in foreign currency. They entered into force on 01.01.2010, on the basis of the provisions of paragraph 3 of Art. 5 FZ-395.
Attention. According to these additions, in the event of receipt (transfer) of an advance, income (expenses) denominated in foreign currency are recalculated into rubles at the exchange rate Central Bank RF on the date of receipt (transfer) of the advance.
The procedure for accounting for income and expenses denominated in foreign currency remained the same. Incomes (expenses) denominated in a foreign currency are recalculated for tax purposes into rubles at the exchange rate of the Central Bank of the Russian Federation as of the date of recognition of the corresponding income (expense).
In this regard, the radio buttons listed below have the following meaning.
- Proceeds or sale of property and services. Until December 31, 2009, inclusive, the cost of property and services prepaid under the contract in foreign currency was estimated at the exchange rate as of the date of receipt or sale of this property and services. In other words, starting from 01/01/2010 this radio button cannot be used.
- Receiving or issuing an advance. It is this radio button that must be activated from 01/01/2010. From this date, the cost of property and services prepaid under the contract in foreign currency is estimated at the exchange rate on the date of receipt or issuance of the advance.
The attribute "Applied from" automatically indicates the date from 01/01/2010. Change it to more early date the program won't let you. But if accounting in the program began, for example, from 01/01/2011, then you can specify this date. Although this is not required.
conclusions
Let's summarize.1. Before filling out the information register "Accounting policy of organizations", be sure to fill out the form "Setting accounting parameters". The fact is that even for a clean infobase in this form there are default settings. They may not match the accounting policies of your organizations.
2. Some settings of the "Setting accounting parameters" form are not visibly reflected in the information register "Accounting policy of organizations". However, they must be treated very carefully. Otherwise, errors in the infobase are very likely.
3. Some settings of the "Accounting Settings" form certainly apply to the accounting policy of all organizations of the enterprise. For example, you refused to account for containers. It's OK. You can re-open the "Setting accounting parameters" forms and reconfigure it, that is, specify the accounting of containers.
4. Not all parameters of the "Setting accounting parameters" form are elements of accounting policy. For example, "Accounting for containers" is not an element of accounting policy. This means that if records were already kept in the infobase, then after changing the state of the flag, for example, “Tare accounting”, documents do not need to be posted again.
5. Some parameters of the "Setting accounting parameters" form determine the accounting policy of organizations. For example, the flag "Production of products, performance of work, provision of services." Therefore, in case of a change in the state of this flag, it is necessary to do a group reposting of documents.
AT program "1C: Accounting 8" supported the following systems taxation:
- Tax accounting for income tax
- Simplified taxation system
- Patent taxation system
AT " 1C:Accounting 8"all the requirements of the current tax legislation. For different organizations and entrepreneurs in the information base, you can specify different systems taxation.
In the payroll subsystem, the formation of paper and electronic reporting for taxes related to salary, in particular personal income tax and unified social tax. Implemented personalized accounting of contributions to Pension Fund. Regulated reporting is used to calculate taxes and fees and generate tax returns.
The requirements of the tax legislation on VAT accounting have been implemented. VAT accounting provides a reflection of current VAT calculations on accounts accounting, the formation of invoices, books of purchases and books of sales.
To meet chapter 25 requirements tax code the configuration implements tax accounting for income tax within the framework of the general taxation system. Tax and accounting records are maintained on a single chart of accounts. According to the tax accounting, tax registers are automatically filled.
In accordance with chapter 26.2 of the Tax Code, individual entrepreneurs and small organizations have the right to use the simplified taxation system (STS). 1C:Accounting 8 provides accounting for income and expenses that meets the requirements of the law. Tax reporting generated automatically.
Accounting for income and expenses of individual entrepreneurs applying the general taxation system is organized in accordance with the "Procedure for Accounting for Income and Expenses and business transactions for individual entrepreneurs", approved by order of the Ministry of Finance of the Russian Federation of August 13, 2002 No. 86n / BG-3-04 / 430, chapters 23 and 25 of the Tax Code of the Russian Federation. The "Book of accounting for income and expenses and business transactions" and tax return by personal income tax.
In accordance with Chapter 26.5 of the Tax Code of the Russian Federation, individual entrepreneurs can apply the patent system of taxation. In this case, the entrepreneur maintains a separate Income Accounting Book for each patent in a special form.
1C:Accounting 8 provides separate accounting of income and expenses for activities subject to UTII and not subject to UTII. Expenses that cannot be attributed to a specific type of activity at the time they are made are subject to distribution.
Setting up the program 1C "Accounting" ed. 3.0 built on technology platform"1C Enterprise 8", includes setting up the mechanisms of the program, accounting options, as well as entering the primary information necessary to start working.
Setting up 1C Enterprise will allow you to set specific functionality to the 1C program, select accounting options, enter a number of specific values and parameters. The commands of the program settings block are located in the "Main" menu section.
Configuring the program functionality
The 1C:Accounting program has wide functionality, but, as a rule, all functionality is not required to organize accounting. Therefore, it is advisable to limit the functionality of the 1C program to the necessary sections, which will allow you to get rid of overloading the interface fields with unnecessary commands. To do this, you need to configure 1C.
As in other programs based on 1C Enterprise, 1C:Accounting provides three options for setting functionality:
- Main The functionality of the 1C:Accounting program is designed for most small businesses with a fairly simple accounting system. It includes features that are enough for standard work.
- Organizations that require advanced functionality can use additional features 1C selectively in the form of setting the functionality on the tabs in the relevant sections.
- Complete functionality allows you to apply the capabilities and algorithms of the 1C program as fully as possible, building the most complex accounting schemes.
1C setting includes mandatory filling details of your business. When a new infobase is launched for the first time, the initial page will display the task of filling in company details.
In the directory of the Organization, you must enter all information about legal entities or individual entrepreneurs, which will be used by the 1C program to fill out documents and prepare reports, for electronic document management and exchange of information with regulatory authorities.
The program has two options for filling in information about the organization:
- manual;
- Automatic, indicating the TIN.
Manual filling
On the main form of the reference book for the organization, the following details are filled in:
- Abbreviated name - the official abbreviated name. Which your enterprise has, according to constituent documents. Used to display printed forms of documents and reports 1C;
- Full name - displayed by default in printed forms of documents and 1C reports, in which the full name that your company has must be affixed in accordance with the law, for example, in regulated reports;
- Name in the program - the name used for reflection in screen forms in the 1C program;
- prefix - prefix (two alphabetic character), which will be placed at the beginning of each number of documents of this organization;
- TIN - an identification number taxpayer;
- KPP - code of the reason for setting up a taxpayer (at the location of the organization);
- OGRN - the main state registration number;
- Date of registration - date state registration;
- For an individual entrepreneur, the fields Surname, First name, Patronymic, as well as the fields OGRNIP, Series and number of the certificate, Date of issue are filled in;
- The checkbox "The labor of hired workers is used" is set by an individual entrepreneur in the presence of hired workers.
The rest of the information about the organization is divided into the following groups:
Address and phone
- In this group, legal, actual and postal addresses, telephone, fax, and other contact information are filled in;
- For an individual entrepreneur, the address of the place of residence and contact phone number are filled in.
Signatures
- This group indicates the surname, name, patronymic and position of the main responsible persons: the head, chief accountant and cashier;
- The link “Responsible for the preparation of reports” provides for filling in the last name, first name, patronymic and position of persons responsible for the preparation of accounting and tax registers, as well as enterprise reporting;
- For an individual entrepreneur, the last name, first name, patronymic and position of the cashier are filled in.
Logo and seal
- In this group, the name (full or abbreviated) is selected, which is used when printing documents, as well as the logo, facsimile signature of the head and chief accountant, seal of the organization (if available);
- Also in this group, additional conditions for substitution into the account are selected;
- Sample invoice form with logo, facsimile signature, seal and additional conditions displayed in the preview of the "Invoice to Buyer" printable.
Main bank account
- This group contains the details of the main bank account organizations. To fill in information about the bank, it is enough to fill in the BIC field.
Statistics codes
- Here you fill in the assigned statistical codes organizations (OKOPF, OKFS, OKVED, OKPO) and the Code of the territorial body of Rosstat.
Automatic, indicating TIN
When you first enter the program, you are prompted to immediately connect to the 1C: ITS portal:
Here you need to specify registration data from the 1C: ITS portal (there must be a valid subscription to ITS). Next, the program will ask you to enter the TIN:
Enter the TIN of the organization and click the "Continue" button:
The guide will show new organization, based on the entered TIN. All basic details of the organization will be filled in automatically:
Separate consideration deserves setting the accounting policy of the organization in the 1C program
The current legislation provides an opportunity to choose one of several ways of conducting accounting and tax accounting of an enterprise in a number of areas. The selected methods represent the accounting policy of the organization.
In order to bring the two types of accounting closer together, 1C:Accounting provides for the possibility of applying uniform accounting policy parameters for accounting and tax accounting. The accounting policy of the organization in the 1C program is set on certain period usually for a year.
1C:Accounting supports the following taxation systems:
- General taxation system for organizations;
- General system of taxation for individual entrepreneurs;
- Simplified taxation system (for organizations and individual entrepreneurs).
In addition to any of these systems, a taxation system in the form of a single tax on imputed income (UTII) can be applied for certain types activities. BUT individual entrepreneur may apply the patent system of taxation.
The tax system and taxation parameters are set in 1C individually for each organization.
Depending on the chosen organizational and legal form (IP, LLC) and the taxation system, certain parameters of the accounting policy for accounting and tax accounting become available for further configuration in the 1C program.
- If this is an LLC, then in 1C it is necessary to fill in information for accounting and tax accounting. If IP - then only for the tax;
- If the LLC is on a general taxation system, then in 1C the tax accounting parameters associated with this taxation system are configured;
- Setting up for a simplified taxation system in 1C also involves the selection of some specific parameters for accounting.
Chart of accounts 1C is part of the accounting policy of accounting and tax accounting. The Chart of Accounts is the same for all information base organizations.
You can add new accounts and sub-accounts to the 1C chart of accounts. When adding a new account, you need to set its properties:
- Setting up analytical accounting*;
- Tax accounting (for income tax);
- Accounting for departments;
- Currency and quantitative accounting;
- Signs of active, passive and active-passive accounts;
- Signs of off-balance accounts.
*Setting up analytical accounting for the chart of accounts 1C - these are types of subcounts that are set as properties of accounts. For each account, analytical accounting can be carried out in parallel using up to three types of subconto. It is possible to add new subcontos on your own.
In the "Personal settings" form, you can specify the values \u200b\u200bfor automatic substitution of 1C in the details of documents.
Setting up 1C:Accounting from scratch also includes advanced settings in the administration section.
In this section, you can find all the additional features of 1C for optimal configuration of the functional and technical work with the program. For example, here you can enter users and set their rights, download a bank classifier, address classifier, etc.
For the most effective work it is recommended to configure the following accounting parameters with the program:
If necessary, you can make individual settings for printing forms, reports and 1C processing:
Having finished setting up 1C Accounting, created on the 1C Enterprise technological platform, you can start keeping records, filling out directories, entering documents, generating reports, etc.
Of course, in the process of working with the program, you can adjust and supplement the 1C settings, but in order not to constantly return to this issue, not to be distracted from current tasks, you should devote time and attention to this process. With insufficient experience with the program and knowledge of accounting and tax accounting, it is advisable to contact qualified specialists to properly configure 1C. A complete setup of 1C 8 is an important step for the correct and complete accounting of your enterprise.
