At the core production accounting the 1C program contains a set of basic actions that together allow you to reflect all business transactions occurring in the organization. These actions are:
- Posting of incoming materials;
- Transfer of materials to production;
- Return finished products;
- Determination of the cost of production.
Receipt of goods and input of product specifications
The first document reflecting production operations is the “Receipt of goods and services”. In this case, it is necessary to capitalize the materials. The receipt is issued on account 10 by the standard procedure.
Accordingly, in the reference book "Nomenclature" it is necessary to create a product that is planned to be produced. For the case under consideration, it is "LED lamp".
After the entire list of materials for production has been determined, their posting and acceptance to the warehouse has been carried out, the production process begins directly. To reflect the fact of sending materials to production in the 1C program, you will need to create one of two documents:
- The requirement is an invoice designed to reflect the expenses of general production purposes. The allocation of costs is carried out at the end of the month based on costing procedures.
- Production report per shift, reflects the distribution of direct costs for specific goods produced for the period. Their reflection is carried out through the tabs "Materials" and "Services".
In this case, the simultaneous execution of both documents is unacceptable.
Requirement-invoice: transfer of materials to production
The transfer to production is carried out with the crediting of materials to account 20 and their simultaneous write-off from the warehouse. The transfer process is documented by the requirement-invoice, available in the "Production" menu.
The application of this document is relevant for situations where there is a write-off of materials that cannot be attributed to a specific type of finished product. This is primarily fuel and lubricants, office and so on.
When creating a document, it is necessary to fill in the header, and the data in the tabular part is formed using previously created specifications.
After posting the document, it is possible to view the set of postings created by the program.
In fact, the creation of a document allows you to determine the cost of production with the transfer of materials from account 10 to account 20.01. To take into account indirect costs, it is required to uncheck the box “Cost account on the “Materials” tab in the document header. In this case, the program offers the "Cost account" tab for the document. It allows you to write off expenses that are not directly related to the products produced, but that affect the final cost.
The “Shift production report” is used when allocating direct costs incurred in the production process to a specific product.
This document is also available to users in the "Production" section. After entering the data in the header, you need to fill in the tabular part. To do this, the luminaire model created before is selected from the "Nomenclature" reference book. You will need to specify the number of units and the planned price.
Planned values are set taking into account the lack of exact values at cost. They will be known only after the end of the month scheduled closure month.
The accounting account used is 43 “Finished products”. A specification is also selected, and the same product can have several options for specifications, created taking into account the actual materials used for production.
The "Services" tab is designed to reflect the services received from contractors as part of the production of products. This also includes services related to the delivery of purchased materials.
For the "Materials" tab, using the "Fill" button, you can transfer all the necessary materials from the specification. The system will calculate the quantity of materials independently, based on the specified quantity of manufactured products.
It should be taken into account that when writing off materials through a requirement-invoice, a second write-off is not required, since the system will double the amount actually written off, which will cause an error in reporting.
After posting the shift production report, the system will create the necessary postings.
The document requirement-invoice assumes the reflection of transactions in the debit of account 20. The write-off for production is carried out from account 10 "Materials". The reflection of the received finished products, in this case, fixtures, is reflected in account 43. The initial difference in cost will be closed at the end of the month after the scheduled operation"Closing of the month"
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 policy 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 of the infobase”. 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 organizations of the enterprise is engaged in retail th. 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 manufacturing and retailing, 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 of the actual cost of finished products and adjustments to output. 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 organization of the enterprise, in the information register "Accounting policy of organizations" you can specify one of following systems taxation.
- 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 "By average cost” or “By 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 "Cash" variable. This will greatly help both the accountant and the director when analyzing cash flows.
Bookmark "Settlements with counterparties"
In order to management accounting on this tab, for all organizations of the enterprise, you can specify the terms of payment for buyers and 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 is a 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 did it happen different rates income tax!
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 and established reduced rates income tax.
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.
The organization of accounting now at any enterprise is carried out with the help of special programs. One of the most popular is "1C", which has many specialized versions.
Learning the Basics
Accounting with the help of specialized software is not a rather complicated procedure and greatly facilitates the work of an accountant. Today, almost every individual organization has its own modified version of 1C, which is adapted to the specific goals of the enterprise.
Get started with data software follows with:
- learning basic accounting and other specialized concepts;
- determining the main functions of a particular program. To do this, you should study the main interface and the meaning of specific buttons, forms and other functional features.
The complexity of accounting in these types of systems is the quantity and movement of certain goods, money, materials, etc. Therefore, it is imperative to understand how to add, delete, carry out any movement of goods in the warehouse, how to edit and conduct basic financial transactions.
We keep inventory records
Consider how 1C is used to control the movement of goods in a warehouse. There are several features that should be considered when studying the program:
- The application allows you to control the availability of goods in stock. At the same time, there are several functions that allow you to carry out a complete inventory, as well as control of balances according to a certain nomenclature. It is necessary to study this gradually in order to understand which function is responsible for what.
- The next step in the study is to control the receipt or shipment of goods. Be sure to learn how to add or remove specific fields that either arrived at the warehouse or left. Most of the time, the program does this on its own, but you have to follow these procedures correctly and enter data into certain forms.
- Returns of goods is one of the frequent procedures for large enterprises. The study of the design of this procedure should take place after you have mastered the basic skills of working with this program.
When keeping records in 1C, you should first study the basic procedures that are carried out at the enterprise. You should also definitely get acquainted with it in the course of consultations with experienced employees or certain specialists.
More about maintenance warehouse accounting in the 1C program - in this video:
Every retail entrepreneur or manager is wondering what products are sold, how many are in stock, and of course, what is the markup on goods sold, since products are the main source of income for this organization. Yu.M. Burykin, Ph.D., Associate Professor of Kazan State Agrarian University, analyzes accounting methods, gives recommendations on accounting automation. The first article provides an overview of the methods, the sum accounting is considered in more detail.
Accounting for goods in small enterprises
For the most part, small businesses engaged in retail or wholesale trade use special modes taxation: a simplified system of taxation and single tax on imputed income. When using both modes, the enterprise has the opportunity not to keep accounting in full, but to keep it in a form sufficient for management needs (with the exception of fixed assets and intangible assets). Based on practice, in these organizations, the absence of accounting for goods during the year leads to disastrous results, since in an effort to save money, managers make several mistakes:
1. All accounting of goods is carried out by the sellers of the store or warehouse in one ledger, in this case there is no separation of duties between the seller and the manager, which leads to editing information about past periods and adjusting the number of goods for the needs of sellers.
2. The desire to save on consultations with specialists in accounting, leads to a complete lack of information about sales, products and financial results.
A little knowledge in accounting and the program "1C: Accounting 8" (the cost of the basic version is available to absolutely any organization - the recommended price is 3,000 rubles) will significantly increase the information content of accounting and get up-to-date and complete information about your activities. The implementation in practice of the methods of accounting for goods described below in small enterprises will improve the efficiency of sales and reveal the facts of dishonest work of employees.
In the program "1C: Accounting 8" you can implement 4 methods of accounting for goods, each of which has its own advantages. Schematically, the methods of accounting are shown in Figure 1. They can also be divided into methods of accounting for sale and purchase prices.
Fig 1. Options for accounting for goods
When applying each of these methods, it is necessary to avoid the first mistake and divide responsibilities between financially responsible persons and persons responsible for reporting.
This is done quite simply: financially responsible persons fill out source documents, and their reflection in accounting is handled by an accountant or manager personally.
Accounts and sub-accounts in the program "1C: Accounting 8" for accounting for goods
In the program "1C: Accounting 8" (rev. 2.0), the accounts and subaccounts presented in Table 1 are used to account for goods and markup on them. These accounts are recommended by the Ministry of Finance of Russia for accounting for goods, but in the program they are divided into additional subaccounts and subconto.
Table 1
|
Name |
Subconto |
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|
Products |
Nomenclature |
parties |
Warehouses |
|
|
Goods in warehouses |
Nomenclature |
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|
Goods in retail trade (according to purchase price) |
Nomenclature |
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|
Containers under the goods and empty |
Nomenclature |
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|
Purchased items |
Nomenclature |
|||
|
Goods in retail trade (ATT at sale value) |
Nomenclature |
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|
Goods in retail trade (in NTT at sale value) |
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|
Trade margin |
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|
Trade margin in automated outlets |
Nomenclature |
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|
Trade margin in non-automated outlets |
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Consider the ways to automate the accounting of goods implemented in the program, as well as the advantages and disadvantages of each of them.
Total Accounting
First option Total Accounting is the most common in small organizations, as it is the most simple and understandable. This method allows the manager to quickly obtain information about the amount of goods in each retail outlet and the total margin for them. This accounting does not support information about the range of goods, but gives only their sum generalization.
The benefits of this are significant, even a novice accountant can keep records, and the accounting process does not take much time. But in order for the accounting data to be reliable and reflect the real state of affairs in the organization, the following prerequisites are necessary:
1. Regulated pricing means that all prices and changes in goods must be registered, there is a list or register of prices for each day, all changes are recorded, and the receipt of money is reflected strictly according to the fiscal registrar or other documents or equipment replacing it.
2. Full documentation - all operations on the receipt of goods, their disposal, write-offs and price changes must be reflected in documents. This is the basis for obtaining reliable and timely information.
3. The competence of the employee means that the employee must know how the above documents are formed, what value is reflected in each document as a basis and when they need to be formed.
The implementation of these three simple principles allows you to maintain accurate total accounting, and it, in turn, provides operational information and control over the completeness of the receipt of funds, the sale of goods and the final financial result. Typical scheme for reflecting transactions when using this method presented in table 2.
table 2
Reflection accounting operations according to the total accounting of goods.
No. p / p |
Debit |
Credit |
Sum |
|
The goods arrive at the organization or outlet for the amount |
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An appropriate mark-up is made on it, based on the selling prices. |
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Reflected revenue (received cash according to CCT) |
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Simultaneously with the previous operation, the write-off of goods from the outlet is reflected in the cost of sales (Total amount of goods sold). |
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At the end of the reporting period, the amount of the markup on goods sold is reversed from account 42 "Trade margin" (Financial result) |
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When the price of goods rises, a posting is formed for the amount of the increase in cost |
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In case of reduction in price or markdown, it is reversed by the amount of the reduction in the cost of the goods |
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Written off goods (shortage) |
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Written off markup on decommissioned goods |
The amount to be reversed is the financial result from sales (operation 5) or the amount of loss (possible profit of the sale) from the write-off of goods (operation 9). Revaluation with this method of accounting for goods is reflected in one simple entry, but it is calculated on the basis of a calculation using a detailed inventory of the number of balances of each product and the change in its price.
Write-offs are much easier, you just need to indicate the amount at the sale prices of the written-off goods.
The control function with this method remains: it consists in inventorying the balance of goods at the selling price. They must match the balance of account 41 "Goods" subcont for warehouses. The amount of actual data more than accounting may mean unreceived goods or undocumented margin, and less - shortage of goods. In the ideal case, the amounts for the debit of the account and inventory when correct reflection should match, but certain deviations occur in organizations, which can be caused by errors, unregistered pricing and incorrect paperwork.
At first glance, the calculation of the share of revenue in these operations is a lengthy and complex process, but the program "1C: Accounting 8" it is automated and takes only a fraction of a second. The financial result is formed using the document Closing the month.
Consider the automation of this method using the program "1C: Accounting 8".
The type of accounting "sum" assumes the accounting of goods at sale prices. To account for goods in retail at the selling price, you must specify in the accounting policy of the organization ( Enterprise -> Accounting policy of organizations- add new or change existing tab Retail) a method of evaluating goods in retail - at a selling price (see Fig. 2).
Rice. 2. Accounting policy of the organization for reserves.
To reflect the receipt of goods at the point of sale, a document is used Receipt of goods and services. If all the previous steps were done correctly, then during the reflection of the receipt, after selecting the outlet, a question will be asked Collapse tabular part by nomenclature? This means that nomenclature data will be missing in the accounting. If the answer is yes, only one line will remain in the document, which consists of 5 columns: Amount, % VAT, VAT amount, TOTAL, Retail amount.
Based on the document, the program is 2 (without VAT) or 3 (with VAT postings) - see table 3.
Table 3
Goods receipt postings
This is clearly shown in Figure 3.
Rice. 3. The result of posting the document Receipt of goods and services.
As a result of the documents, accounting information is accumulated on account 41.12 on the amount of goods at the selling price at the point of sale, and 42.02 the amount of the accrued markup on goods. This information in the future, it allows you to determine the relative cost of goods in warehouses as a result of deducting the amount of markup on account 42.02 from the amount of goods on December 41 for this warehouse. During the course of an organization's operations, there are situations where sales prices go up and down, and as we have previously pointed out, documenting price adjustments and repricing is essential for accurate data. To do this, the program implemented a document Revaluation of goods in retail(menu Sale), which is formed on the basis of data on the revaluation of goods in the organization.
AT this document when using the sum accounting method (after selecting a warehouse), only one column is displayed to fill in Revaluation amount. It can be filled in with the total amount for the revaluation document or line by line. A positive amount means upward revaluation, a negative one means downward revaluation.
As a result of posting the document, the corresponding postings will be generated (see Fig. 4).
Rice. 4. The result of posting the retail document.
During the activity based on the results of the inventory, if a shortage is detected, this amount is credited to account 94 "Shortages and losses from damage to valuables", and after finding out the reason for the shortage, it is credited to accounts: 44 "Sale costs", if the guilty person is not found or goods spoiled, 90 "Sales" (if the shortage fits into the norms of natural attrition), 91 "Other expenses", 73 "Settlements with personnel for other operations", if the guilty person is found.
Write-off of goods is carried out using the document Write-off of goods(available from the menu Stock). Unlike previous documents, the tabular part by item is not hidden here, and there are two options for filling it out: by item of items written off, or by creating a common one item item (nomenclature item for the entire item). In the first variant of filling in the document, it is necessary to indicate all the items to be written off, their quantity and retail price, in the second case - the total amount and an arbitrary quantity.
Based on document Write-off of goods appropriate postings are made - see fig. 5.
Rice. 5. Result of posting the Goods write-off document.
The receipt of revenue from the sale of goods is reflected using the document incoming cash warrant operation Retail revenue. The document indicates the warehouse of the retail outlet, checks the box Manual outlet and the amount of retail revenue, which forms the entries for recording revenue and writing off the cost of goods sold.
At the end of the month, on the basis of sales, the share of the margin on the goods sold is calculated and reversed to the debit of account 90 "Sales". This document is used for this. Closing the month, which has an operation Calculation of the trade margin for goods sold. It is this operation that generates the financial result by calculating and writing off the trade margin.
This method is convenient for simplified accounting, control of goods and financial results. The efficiency of this method is high, it requires little labor and experience. The disadvantages of this method are the lack of information on the range of goods sold, and accurate information about the most profitable and sold goods.
Manufacturing plants that have chosen for their main activity directly the manufacture of finished products or semi-finished products, are faced with the task of reflecting and registering such business processes in a regulated account. In this article, we offer step by step instructions accounting for the production and release of finished products 1C 8.3 using the configuration "1C: Enterprise Accounting, edition 3.0".
Step 1: Verify Production Functionality
To begin with, let's make sure that our configuration allows you to keep records of the release of finished products in 1C 8.3.
In the "Administration" in the settings, go to the link "Functionality".
We are interested in functionality production accounting systems, which can be found on the corresponding tab.
We see that in this part the functions are used and cannot be turned off. At this point, we consider the first step completed.
Step 2: set up an accounting policy
The setting is also implemented in the main menu of the system from the "Main" section, the "Settings" subsection, the "Accounting policy" hyperlink.
The accounting policy is configured for a specific organization, then we pay attention to the types of activities for account 20 and set the flag for accounting for the release of goods.
Note! At the bottom of the figure, there are three additional options that also affect how we account:
- Accounting for deviations - the inclusion of this flag means the use of account 40 “Output of products (works, services)” in accounting;
- In terms of semi-finished products - the inclusion of this flag means accounting for multi-processing production and requires setting the sequence of processing steps;
- Services to own subdivisions - enabling this flag means that counter issue is taken into account, and requires setting up the "Counter issue" register in order to prevent the calculation of the cost of goods from looping.
We are considering a variant without the use of account 40, counter issues and semi-finished products.
This step is completed, we have completed the necessary policy settings.
Step 3: register issues at the planned cost
In the main menu of the system, the "Production" section is responsible for accounting production processes, and a separate subsection is devoted to the issue itself.
- Requirement-invoice - allows you to register the transfer of materials to production or any other write-off of them for costs. The issue can be registered without it, but it depends on the production business process;
- Production report for a shift - registers the release according to the planned s / s and at the same time write off materials for production.
Let us analyze in detail the work with the production report for the shift.
Let's create new document and fill it in taking into account the release of one type of goods according to a simple production specification.
In the header, in addition to the name of the company and the warehouse where the material is taken from and where the released goods are placed, you will need to indicate the cost account and the production cost unit.
To fill in the tabular part, indicators must be entered into the system in the nomenclature reference book, which will contain information about the varieties of manufactured goods.
The item card must have the form "Products". For separate accounting on the cost account of the main production, you must fill in the item group. To write off materials for manufactured products automatically, you need to fill out a specification, which can be created directly from this card.
Our next action is to put in the “Products” plate, the quantity of release, put down the planned price, specification. The lines “Account account” and “Nomenclature group” will be filled in automatically according to the data of the item card.
To write off materials and add them to the composition of the s / s, the “Materials” tab is filled out. If there is a specification, filling will occur automatically by clicking the "Fill" button.
This accounting step should be completed by holding the created form. The postings generated by this reflect the accounting for production and the release of finished products in 1C 8.3.
Analyzing the postings, we see that the planned cost is reflected in the credit of account 20, and the actual costs are collected in the debit of account 20. For a correct calculation, you need to understand the actual cost of finished goods.
Step 4: calculate the actual cost of production
Before calculating the actual s / s, the system must reflect all necessary costs on the main production account. In addition to raw materials, this may be the salary of workers, depreciation of equipment, and other expenses. This calculation is triggered through the "Closing of the month".
Calculation of the current is possible with the calculations of previous periods.
If the period is closed without errors, then all transactions are displayed in green. To check the calculation of the cost price, let's see what postings were formed upon closing the cost accounts. To do this, select the appropriate operation "Show Postings".
The calculation made an adjustment to the output, this is reflected in the first posting. The posting generates a reversal entry because planned cost turned out to be more than the actual costs.
Step 5: analyze reports on the actual cost of goods
In conclusion, it remains for us to make accounting reports on expense accounts and finished goods. Earlier, in our example, we did not reflect work in progress, assuming that all products were released to the warehouse and there were no unprocessed raw materials left in the workshops of the enterprise. This means that the balance of the main production account should be zero, and actual cost output was formed on the account of finished goods.
We see that account 20 is closed.
The calculation was done correctly. The next step will be accounting for the sale of finished products in 1C 8.3.
