Accounting policy in 1s 8.3 for basic purposes. Accounting info. Registration of a return invoice
The key to proper accounting and tax accounting in the 1C Accounting 8 program 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, we could limit ourselves to presenting a list of these pitfalls. Unfortunately, each user has their own pitfalls. Therefore, the article describes the meaning and purpose of each settings parameter.
In the 1C Accounting 8 program there is no single object where it would be possible to describe the accounting policies of the organization. Someone will object, what about 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 “Set up accounting parameters” form. In addition, certain accounting policies are defined in the corresponding configuration documents. As a result, it turns out that the entire accounting policy must be described at three levels of the hierarchy, starting from the top level.
- Top level. Determined by the settings in the “Configuring Accounting Parameters” form.
- Average level. Determined by entries in the information registers “Accounting policies of organizations” and “Accounting policies (personnel)”.
- Lower level. Defined by some documents.
1) Why in one information base (IS) for any organization you can choose any taxation system: OSN or simplified tax system. And in another information security program, the program allows you to specify, for example, only the simplified tax system!!!
2) The help to the form “Setting up accounting parameters” says literally the following: “The form is intended for setting accounting parameters that are common to all information base organizations.” From this we can easily conclude that the effect of the parameter set in this setting certainly applies to all organizations of the enterprise. In fact, this rule does not always apply so clearly.
3) Refusal in accounting policy, for example, from conducting calculations in an accounting program, blocks the relevant documents. But the absence in the accounting policy of an indication of conducting, for example, production activities does not block the corresponding documents in the program.
Since the volume 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 policies of organizations.
- 1C Accounting 8. Part 3: Accounting policies in configuration documents.
1C Accounting 8. Part 1: Setting up accounting parameters
The parameter values specified in the “Configuring Accounting Parameters” form directly affect the setting of accounting policies. It is for this reason that you should start not with the “Accounting Policies of Organizations” register, but with the “Setting Accounting Parameters” form. You can open it, for example, using the “ENTERPRISE Setting up accounting parameters” command.Tab “Types of activities”
At first glance, this bookmark does not raise any questions. But it is precisely on it that a time bomb is laid.However, let's take things in order. The tab clearly displays two types of activities.
- Flag “Production of products, performance of work, provision of services.”
- Flag "Retail".
Flag “Production of products, performance of work, provision of services.”
The guidelines state that this flag should be set if at least one of the enterprise organizations is engaged in the production of products, performance of work or provision of services. After setting the flag, another bookmark will be displayed. This is the "Production" tab. It is necessary to indicate the type of price that will play the role of the planned cost for the products (works, services).
Flag "Retail".
The flag should be set if at least one of the enterprise's organizations is engaged in retail trade. After setting the flag, another bookmark will be displayed. This is the “Retail Products” tab. On it you can specify additional analytics for accounting for goods sold at retail through a manual point of sale (NTP).
Displaying the “Retail Products” tab may provoke a false conclusion. It’s as if the “Retail trade” flag should be set only if an organization wants to set up additional analytics for retail trade via NTT. Not only! The state of the flag is very important for determining the accounting policy of the organization.
Setting these flags has variable effects. So, if in the form “Setting up accounting parameters”, the flag “Production of products, performance of work, provision of services” is set, then in the information register “Accounting policies of organizations” for any organization it will be possible to either confirm or refuse to conduct production activities (works, services). The same applies to the Retail flag.
On the contrary, clearing these flags has an unconditional effect on accounting policy. In this case, the program will not allow any organization to indicate such types of activities as retail trade or production activities in the “Accounting Policies of Organizations” information register.
In order to properly conduct manufacturing and retail activities, it is very important to remember the following.
Attention. The state of the flags “Production 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 it's very bad.
This state of affairs can lead to serious accounting errors. For example, if the “Production of products, performance of work, provision of services” flag is cleared, the program does not block the documents “Request-invoice” and “Production report for the shift.” It allows you to arrange and carry them out.
Therefore, if an accountant conducts production activities without indicating it in the accounting policy, then when closing the month there will be errors in the process. In turn, this will lead to incorrect calculation of the actual cost of finished products and adjustments to output. Cost accounts will not be closed correctly.
A similar situation will arise if the accounting policy does not specify the type of activity “Retail trade”, but the accountant nevertheless registers retail transactions.
Attention. Accounting policy provisions are used in month-end closing regulations.
Of course, it would be better if the program could block transactions that do not comply with accounting policies. Unfortunately, this is not provided everywhere. How to be?
No need to split hairs. 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 Activities” tab is due to the possibility of multi-company accounting in one information base. And, probably, because 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 for 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 information databases.
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 production activities and retail trade.
Tab "Taxation systems"
This tab indicates those taxation systems that will be available in the “Accounting Policies of Organizations” information register.
All taxation systems.
Setting this flag has a variable effect on accounting policies. More precisely, when you activate this radio button for any organization of the enterprise in the information register “Accounting policies of organizations”, you can specify one of the following taxation systems.
- General taxation system in organizations.
- General system of taxation of entrepreneurs (NDFL).
- Simplified taxation system for organizations and individual entrepreneurs.
Simplified taxation system.
Activating this radio button has an unconditional effect. When activated, in the information register “Accounting Policies of Organizations” it will be possible to indicate only the simplified tax system for organizations or individual entrepreneurs.
Personal income tax of an individual entrepreneur.
The presence or name of this radio button confuses even users who are well aware of the tax system. Here is a typical reasoning.
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 “Individual Entrepreneur Personal Income Tax” is confusing. There is no such taxation system in the Tax Code of the Russian Federation.
True, under this radio button there is explanatory text: “Keeping records of individual entrepreneurs paying personal income tax on income from business activities.” But it doesn’t help everyone either.
In fact, activating the “Individual Entrepreneur Personal Income Tax” radio button means the following. The accounting policy certainly establishes only the SST for individual entrepreneurs. But the same can be done by selecting “All taxation systems”, and then for an individual entrepreneur, indicate the DOS in the accounting policy.
It seems that there would be less misunderstandings if the “All Tax Systems” tab included the following radio buttons.
- All tax systems. For organizations and individual entrepreneurs at the choice of OSN or simplified tax system.
- General taxation system. For organizations and individual entrepreneurs only OSN.
- Simplified taxation system. For organizations and individual entrepreneurs only the simplified tax system.
Activating this radio button hides the “Income Tax” tab.
Tab "Inventory"
There is no ambiguity on this tab.
Let us recall that in accounting, inventories are recorded in the following accounts.
- Account 07, Equipment for installation.
- Count 10,Materials.
- Count 21, Semi-finished products of own production.
- Score 41, Goods.
- Score 43, Finished products.
At the initial stage of putting a program into operation, this situation often arises. There are actually goods and materials in the warehouse. However, they have not yet been entered into the program in the form of initial balances. However, in current activities, the accountant needs to register the write-off of materials for production or the shipment of goods to customers.
In this situation, it is advisable to set the flag “Write-off of inventories is allowed if there are no balances according to accounting data.” This will allow the accountant to post documents. Of course, negative debit balances will appear on the inventory accounts.
It's OK. Once all opening balances have been entered and verified, these red minuses will disappear. After this, it is strongly recommended to clear the checkbox “Write-off of inventories is allowed if there are no balances according to accounting data.” This will allow the program to control attempts to write off something that is not in stock.
Attention. Unfortunately, any state of the flag “Write-off of inventories is allowed if there are no balances according to accounting data” applies unconditionally to all organizations of the enterprise.
What does this affect? With multi-company accounting in different organizations of the enterprise, the initial balances are usually entered in full at different times. Therefore, if in some organization the opening balances were entered first, then the accountant of this organization will not be able to prohibit the write-off of missing inventories. We will have to wait until all organizations have deposited their balances.
Obviously, this is very inconvenient for multi-company accounting.
The flag “Returnable containers are kept in check.”
Setting the flag will lead to the appearance of the “Containers” tab in the receipt and expenditure documents for inventory accounting. This flag should be set if at least one organization of the enterprise keeps records of returnable packaging.
Attention. It is a pity that the accounting policy does not provide for a variable choice of packaging accounting.
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 unnecessary “Container Accounting” tab in their invoices.
The “Setting up analytical accounting” section allows you to enable or disable additional analytics on inventory accounts.
Flags “Recording is maintained by batches (receipt documents).”
Keeping records by batch is one of the most important functional features 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 seven accountants, programmers contrived to set up batch accounting.
Now there is no need to get creative. Just check the “Accounting is maintained by batches (receipt documents)” flag.
Setting this flag will result in the automatic addition of the “Parties” subaccount to the Inventory accounts. Since many of these accounts have a tax accounting (TA) attribute, party accounting will be maintained not only in accounting (AC), but also in TA.
Removing the flag leads to the removal of the “Party” sub-account on these accounts.
Setting the flag “Accounting is maintained by batches (receipt documents)” has a variable effect. That is, in the accounting policy, an organization can choose the “By average cost” or “By FIFO” method.
If the flag “Accounting is maintained by batches (receipt documents)” is cleared, then only one option remains: “At average cost”. True, the user can still indicate the “FIFO” method in the “Accounting Policies of Organizations” information register. In this case, the program will warn you that you need to add the “Parties” subaccount on the corresponding accounts.
There is no need to open the “Configuring Accounting Parameters” form specifically for this. If the user continues to insist on the “FIFO” method, then the program will connect the “Parties” subaccount directly from the accounting policy to the accounts.
Quantitative and total accounting is always maintained on the inventory accounts for the “Nomenclature” and “Parts” subcontos. This is provided by the configuration. But when accounting by warehouses, three alternative options are possible.
1. Accounting for warehouses (storage places) “Not maintained.”
If you activate the “Not maintained” radio button, then the “Warehouses” subaccount will be removed from the inventory accounts. In this case, the “Warehouse” attribute will remain in the receipt and write-off documents, but it will not be used when posting documents.
Of course, if accounting for warehouses is not maintained, then it makes no sense to talk about either quantitative accounting or total accounting for warehouses. In other words, no information exists regarding warehouses.
Attention. Regardless of the state of this radio button, the following accounts are always accounted for by warehouse.
- Account 41.12, Goods in retail trade (in NTT at sales value).
- Account 42.02, Trade margins in non-automated retail outlets.
2. Accounting for warehouses (storage locations) “Keeps by quantity.”
When choosing this option, the “Warehouses” subaccount is added to the inventory accounts. In the context of this subconto, only quantitative records are maintained. It is advisable to install this option in the case when the same item in different warehouses has the same price. That is, it does not depend on the storage location.
When setting this flag in receipt and write-off documents, the “Warehouse” attribute must be filled in.
3. Accounting for warehouses (storage locations) “Keeps by quantity and amount.”
When choosing this option, the “Warehouses” subaccount is added to the inventory accounts. But now, unlike the previous option, total and quantitative accounting will be carried out in the context of warehouses. The same as for the subconto “Nomenclature” and “Parties”.
This option should be set in the case where the same item item in different warehouses can have different accounting prices.
Tab “Retail Products”
The “Retail Goods” tab is displayed if the “Retail Trade” flag is set on the “Types of Activities” tab.
First of all, please note that this tab does not detail all retail trade, but only trade through manual retail outlets (NTPs). The following accounts are used for trading via NTT.
- Account 41.12 “Goods in retail trade (in NTT at sales value).”
- Account 42.02 “Trade margins in non-automated retail 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 in account 41.12 “Goods in retail trade (in NTT at sales value)” the subaccount “(about) Nomenclature” is connected. This will allow, for example, in the “Turnover Balance Sheet” report to view debit turnover for this account with detail down to item items. 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 the sub-account “VAT Rates” is connected to accounts 41.12 “Goods in retail trade (in NTT at sales price)” and 41.02 “Trade margin in non-automated retail outlets”.
Any state of these flags certainly applies to all organizations of the enterprise. The chart of accounts is general.
The “Retail Products” tab displays settings only for trading via NTT. This leads to a false conclusion. If organizations conduct wholesale trade and retail trade, but only through ATT, then the “Retail trade” flag does not seem to have to be set. This is wrong!
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 Activities” tab.
In the standard configuration of 1C Accounting 8, accounting of finished products is carried out only at planned prices. Therefore, on the “Production” tab, you should specify the price type that will play the role of the planned price.
Let me explain. A specific product can be manufactured, say, in the middle of the month and sent to the finished goods warehouse, debit account 43 “Finished goods”. This account has a mandatory sub-account “Nomenclature”. Quantitative and total accounting is carried out on this sub-account. This means that when writing off finished products to a warehouse, you must indicate not only the name of the finished product, but also its price.
However, the actual price at the time of product release 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 product group, which includes these products.
And since the actual price is unknown, it means that some other price must be used. Since the actual price during the month is unknown, the standard configuration of 1C Accounting 8 records finished products only at planned prices. At this price, finished products are delivered to the finished goods warehouse. How to calculate the target price is a matter for the planning department of the enterprise.
All price types used at the enterprise are described by the user in the “Item Price Types” directory.
Formally, any element of this directory can be used as a planned price. Of course, the name doesn't matter. Meaningfulness matters.
The products manufactured, the work performed and the production services provided are described in the “Nomenclature” directory. For these items, using the “Setting Item Prices” document for the planned price type, it is advisable to assign specific price values.
After these settings, the values of planned prices (products, works, services) will be automatically inserted into the documents “Production Report for the Shift” and “Certificate of Provision of Production Services”. Otherwise, you will have to enter them manually each time.
Tab "Cash"
Setting the flag “By cash flow items” adds the subconto “(about) Cash flow items” on the following cash accounting accounts.- Account 50. Cash desk.
- Account 51. Current 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 Report (Form No. 4)” the following organizations may not submit.
- Point 3. Small businesses that are not required to conduct an audit of the accuracy of their accounting records.
- Clause 4, para. 1. Non-profit organizations.
- Clause 4, para. 3. Public organizations (associations) that do not carry out entrepreneurial activities and, apart from disposed property, do not have turnover in the sale of goods (works, services), as part of their financial statements.
Attention. Even if your organization does not report on Form No. 4, still check the box in the “Cash” detail. This will greatly help both the accountant and the director when analyzing cash flows.
Tab “Settlements with counterparties”
For management accounting purposes, on this tab for all organizations of the enterprise, you can specify payment terms for customers and payment terms for suppliers.
If necessary, similar parameters can be specified in the agreement with a specific counterparty. The payment terms specified in the agreement with the counterparty for the program are of higher priority than the payment terms specified in the accounting settings.
Arrears based on payment terms can be further analyzed in the reports of the Anti-Crisis Management Center. It is located on the function panel, on the “Manager” tab. There are two groups of reports on debt settlements.
Settlements with buyers.
- Dynamics of customer debt.
- Buyers' debt.
- Buyers' debt by debt terms.
- Overdue debt from buyers.
- Dynamics of debt to suppliers.
- Debt to suppliers.
- Debt to suppliers by debt terms.
- Overdue debts to suppliers.
Tab "Accounts with personnel"
The parameters set on this tab certainly apply to all organizations of the enterprise.
Payroll accounting and personnel records.
In this section, you must indicate in which program you plan to keep personnel records and perform payroll calculations.
- In this program. Activation of this radio button indicates that payroll calculations and personnel accounting 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 salary 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 Pension Fund.
- Summary for all employees. It is advisable to activate this radio button if personnel accounting and salary calculations are performed in an external program, for example, 1C Salary and personnel management 8.
- Account 70 “Settlements with personnel for wages”.
- Account 76.04 “Settlements on deposited amounts.”
- Account 97.01 “Payroll expenses for future periods.”
Accountants often 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.
- Salary calculations must be carried out for each employee. Who can argue against this! But the accounting program does not need this information. All detailed calculations for employees are carried out in an external program, for example, 1C Salary and personnel management 8.
- It is necessary to generate standard reports in an accounting program. Of course you can, but you shouldn’t kill your accounting program for the sake of it. The 1C Salary and Personnel Management 8 program has many specialized reports on personnel accounting and accruals. Moreover, such reports do not even exist in the accounting program.
- It is necessary to prepare and generate regulated reports on payroll calculations. All regulated reports can be prepared in the 1C Salary and Personnel Management 8 program. If desired, the accountant can prepare some of these reports in the accounting program after a consolidated loading of data from the calculation program.
- In the accounting program, you must have all the postings for accruals and deductions for each employee. For what?
Let us recall that personnel accounting and payroll calculations in the 1C Salary and Personnel Management 8 program assumes that monthly calculation data is uploaded from this program to the 1C Accounting 8 program. Depending on the settings, they will be uploaded collectively or separately for each employee.
Let's assume that employees only have a salary. For this case, the settlement program creates 7 accounting entries for each employee. This includes payroll and personal income tax and 5 entries for insurance premiums. This means that if there are 100 people in an organization, then 8,400 accounting entries need to be downloaded per year.
And, if we add here sick leave, insurance payments, allowances, compensation, bonuses, etc. the number of uploaded transactions will increase even more.
The question arises: why should an accounting program be loaded with unnecessary information every month? Swelling of the information base can lead to a significant decrease in the performance of the accounting program.
Therefore, if there are no serious items to upload with detail by employee, we upload them in summary form. When preparing regulatory reports, if something doesn’t go well in terms of payroll calculations and insurance premiums, the accountant can easily determine where the ears are coming from. Gives instructions to the calculator. It finds errors, corrects them, and uploads the updated data back into the accounting program.
Tab “Income Tax”
The “Income Tax” tab is displayed if the “All taxation systems” flag is selected on the “Taxation systems” tab. Having reached this tab, some accountants remain perplexed for a long time. Why are there different income tax rates?
The “Different income tax rates apply” flag.
The general tax rate for income tax in the amount of 20% is established in paragraph 1 of Art. 284 Tax Code of the Russian Federation. In this case, it is distributed as follows.
- 2 % the tax amount is subject to credit to the federal budget of the Russian Federation.
- 18 % the tax amount is subject to credit to the budgets of the constituent entities of the Russian Federation.
Thus, if multi-company accounting is maintained in the information base and if all organizations of the enterprise are registered in one subject of the federation, then the flag “Different income tax rates apply” must be cleared. In this case, uniform profit tax rates for all organizations are established in the periodic information register “Income Tax Rates”.
This register does not indicate the organization. This indicates that the rates specified in it apply to all organizations of the enterprise. If in the subject 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 federal subjects.
- These federal subjects have reduced income tax rates.
Please note that now it does not display rates in the constituent entity of the Russian Federation. The rates of the constituent entities of the Russian Federation are described in another periodic register of information “Rates of income tax to the budget of the constituent entities of the Russian Federation.” The figure shows one possible option for filling it out.
Section “The cost of property and services pre-paid under the agreement in foreign currency is determined as of the date.”
This section is important for those organizations that are engaged in foreign economic activity. For example, they import and or export goods. In this case, advance payment for purchased or sold property is made in foreign currency. In this case, it becomes necessary to convert foreign currency into rubles.
Federal Law of December 28, 2010 No. 395-FZ in the Tax Code of the Russian Federation in paragraph 8 of Article 271, paragraph 10 of Article 272 and paragraph. 3 clause 316 of the Tax Code of the Russian Federation, additions have been made regarding the accounting of advances denominated in foreign currency. They came into force on January 1, 2010, based on the provisions of paragraph 3 of Art. 5 FZ-395.
Attention. According to these additions, in the case of receipt (transfer) of an advance, income (expenses) expressed in foreign currency are converted into rubles at the rate of the Central Bank of the Russian Federation on the date of receipt (transfer) of the advance.
The procedure for accounting for income and expenses expressed in foreign currency remains the same. Income (expenses) expressed in foreign currency are recalculated for tax purposes into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of recognition of the corresponding income (expense).
In this regard, the radio buttons listed below have the following meaning.
- Receipts or sales of property and services. Until December 31, 2009 inclusive, the cost of property and services pre-paid under an agreement in foreign currency was assessed at the exchange rate on 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 pre-paid under the contract in foreign currency is assessed at the exchange rate on the date of receipt or issuance of the advance.
The “Applies from” attribute automatically indicates the date from 01/01/2010. The program will not allow you to change it to an earlier date. But if accounting in the program began, for example, on 01/01/2011, then you can specify this date. Although this is not necessary.
conclusions
Let's summarize.1. Before filling out the information register “Accounting Policies of Organizations”, be sure to fill out the “Setting up Accounting Parameters” form. The fact is that even for a pure infobase in this form there are default settings. They may not comply with your organizations accounting policies.
2. Some settings of the “Configuring Accounting Parameters” form are not visibly reflected in the “Accounting Policies of Organizations” information register. However, they must be treated very carefully. Otherwise, errors in the information base are very possible.
3. Some settings in the “Setting up accounting parameters” form certainly apply to the accounting policies of all organizations of the enterprise. For example, you refused to account for containers. It's OK. You can open the “Configuring accounting parameters” form again and reconfigure it, that is, specify container accounting.
4. Not all parameters of the “Set up accounting parameters” form are elements of accounting policy. For example, “Container accounting” is not an element of the accounting policy. This means that if records have already been kept in the information base, then after changing the state of the flag, for example, “Container accounting”, there is no need to re-enter the documents.
5. Some parameters of the “Configuring Accounting Parameters” form determine the accounting policies of organizations. For example, the flag “Production of products, performance of work, provision of services.” Therefore, if the state of this flag changes, it is necessary to perform a group re-posting of documents.
May cause errors when working with documents and reports. The choice of accounting policy parameters depends only on you. For our part, we offer a brief explanation for understanding the accounting policy settings in the 1C: Accounting 8 program, ed. 3.0.
Filling out accounting rules in 1C
Working with the 1C program begins with filling out primary information about the organization (“ Main" - "Settings" - "Organizations""). Once the data is filled in, you can proceed to the next step - filling out the accounting policy (“ Main” – “Settings” – “Accounting policy"). This section sets out the rules for maintaining accounting records.
"Applies with"– in this field we set the start date of the accounting policy.
Method for assessing MPZ
The method for valuing inventories (MPI) is important, since the purchase price of the same material may not be stable even from the same supplier. The program offers 2 assessment methods.
On average– when writing off inventories, the value is determined by the average cost, i.e. quotient from dividing the sum of the costs of all available units of one material (from all batches) by the number of units of this material.
By FIFO(First In First Out, “first in - first out”) - this method involves taking into account the price in each batch, while the oldest product is written off: the quotient of dividing the total cost of batch 1 by the number of materials in batch 1.
Rice. 1 Example of filling out accounting rules for an LLC in 1C: Accounting 8, ed. 3.0
Method for evaluating goods in retail
This point is relevant for retail outlets, automated (ATT) or non-automated (NTT):
at acquisition cost– this item will be useful for retail outlets where it is important to track goods at cost.
at sales price– the goods are valued at the selling price, with the markup reflected on account 42. When selecting this item for NTT, additional settings are required in “ Administration» – « Accounting parameters» – « Setting up a chart of accounts» – « Retail goods accounting».
G/L Cost Account
In this paragraph you need to reflect the main cost account. The default value is 26 – it is entered automatically in documents so that you can fill them out faster. If most of the documents should reflect expenses on another account, in the menu “Main” - “Settings” - “Chart of Accounts” you can view all the accounts and select the one you need.
If a company provides services or produces something, then we mark it with checkboxes in the following positions: “ Output" or/and " Carrying out work and providing services to customers" Paragraph " Execution of work, provision of services to customers" activate the choice of cost write-off method:
Excluding revenue, i.e. When closing the month, costs will be written off to the cost price for all elements, even if revenue is not reflected for them.
Taking into account all revenue– this option is selected to write off costs for all item items for which revenue is reflected (document “ Implementation"), and the remainder remain in the main expense account, which may result in the expense account not being closed at the end of the month.
Including revenue from production services only– taking into account revenue only from production services – costs are written off exclusively for items of the nomenclature, reflecting revenue from production services (document “ Provision of production services»).
General business expenses include:
to the sales account when closing the month when selecting the item “ In the cost of sales (direct costing)".
included in management and are written off as goods are sold when selecting item “B” cost of products, works, services". In this way, costs will be distributed between cost of goods manufactured and work in progress.
Methods for allocating indirect costs
Allocation methods can be useful when different types of expenses require different allocation methods, which can be detailed by department and cost item. Also, the costs filled out in this list are written off in full when the operation is carried out. "Closing of the month", since they are indirect.
Take into account deviations from the planned cost
This item is checked if cost control is required. In the “turnover” on account 40 you can see the actual, planned and difference amounts.
Calculate the cost of semi-finished products
This item is noted if the production process includes the production of semi-finished products that need to be stored somewhere (reflected on 21 invoices).
The cost of services to own divisions is calculated
We mark this item if there are several departments that provide services to each other. For example, the presence of a repair shop at a factory.
Account 57 “Transfers in transit” is used
We check the box if we want the movements to be reflected in the 57th count. It makes sense if you have several accounts, or withdraw/deposit cash from a current account in
Provisions for doubtful debts are formed
Formation of a reserve for Dt 91.02 and Kd 63 for debts in settlements with customers on accounts 62.01 and 76.06. The reserve begins to accrue if the debt is not repaid within the time specified in the agreement. If the agreement does not specify a payment period, the debt is considered outstanding after the number of days specified in the accounting policy (“Administration” – “Program settings” – “Accounting parameters” – “Customer payment terms”).
PBU 18 is used
Accounting for income and expenses in accounting and tax accounting differs. If the checkbox " PBU 18 “Accounting for settlements in the organization” is applied", then it becomes possible to reflect deferred and permanent assets and liabilities using temporary and permanent differences. Permanent differences give rise to permanent tax assets and permanent tax liabilities; temporary differences give rise to deferred tax assets and deferred tax liabilities.
Composition of financial reporting forms
At this point you can select the type of forms (tax returns, statistical forms, certificates, etc.)
Filling out tax accounting rules in 1C
Rice. 2. An example of filling out tax accounting rules for an LLC in 1C: Accounting 8, ed. 3.0
Tax system
This paragraph makes it possible to specify the taxation system, as well as the use of special regimes. Availability of a trade tax for those actually engaged in certain types of activities in the city
Income tax
Tax rates may vary for separate divisions if they have the option to do so.
Depreciation method. By default, “ Linear method" depreciation charges (i.e. the same amount every month for a certain time). Nonlinear is used if it is necessary to pay off depreciation faster or slower than linear. In this case, depreciation is accrued not per item item, but for the entire item group.
Method of paying off the cost of workwear and special equipment. One-time The repayment method involves a one-time write-off of costs for workwear and special equipment; if the useful life is more than 12 months and the amount is more than 40,000 rubles, then at the end of the month a temporary difference will be formed.
Indicated upon commissioning. This option allows you to choose a method of paying off the cost immediately at the time of transfer of workwear or special equipment into operation.
Create reserves for doubtful debts. The formation of a reserve for doubtful debts in tax accounting is similar to the formation of a reserve in accounting. The difference lies in the percentage of revenue that is set aside to form a reserve.
List of direct expenses. This list includes all direct costs (material, labor, depreciation, other, etc.) associated with production and provision of services. The rules for determining these expenses are indicated. Unlike indirect expenses, they will be written off at the end of the month in relation to the amount of product sold.
Nomenclature groups for the sale of products and services. It is necessary to create group data, since item groups are analytics for 20 and 90 accounts, otherwise you will have an empty subaccount. If there is no need to keep track of costs and sales by item groups, then one is still created - the main item group. Revenue from the product groups specified in this paragraph will be included in the income tax return section as revenue from the sale of products or services.
Procedure for making advance payments. Monthly advance payments are paid by everyone, except those organizations specified in clause 3 of Art. 286 Tax Code of the Russian Federation. Quarterly– this procedure is used if your organization belongs to the budgetary, autonomous, non-profit and others from clause 3 of Art. 286 Tax Code of the Russian Federation. Monthly according to estimated profit– under this procedure, the uniform payment is determined from the estimated profit, the amount of which is calculated based on the results of the previous quarter. Payment amounts paid earlier are taken into account, but without a cumulative total. Monthly based on actual profit – when choosing this order, there may be uneven advance payments, since they are calculated taking into account previously paid ones, with a cumulative total.
VAT
This paragraph establishes the rules related to maintaining separate VAT accounting, as well as exemption from
An organization is exempt from paying VAT in the case provided for in Art. 145 of the Tax Code of the Russian Federation, i.e. if the last three months the total amount of revenue from transactions with non-excise goods did not exceed 2 million rubles.
Checkbox « Separate accounting of incoming VAT is maintained" mandatory if taxable and non-taxable (or export) activities are carried out. VAT is reflected on account 19. You also need to go to “Administration” – “Program Settings” – “Accounting Options/Chart of Accounts Settings” – “Accounting for VAT Amounts on Purchased Values” and check the “ By accounting methods".
Parameter " Separate VAT accounting by accounting methods» will be useful for organizations engaged in exporting or exempt from tax for certain activities, if analytics on tax accounting methods is important. This checkbox allows you to choose the method of VAT accounting (accepted for deduction, distributed, etc.).
“VAT is charged on shipment without transfer of ownership” – VAT is accrued at the time of shipment of the goods, if the transfer occurs in a special manner (after payment, after acceptance for accounting, etc.).
We also indicate the procedure for registering invoices for advance payments:
Always register invoices upon receipt of an advance. With this option, invoices for advances received will be created for each amount received, except for advances credited on the day of receipt. If the shipment occurred on the day of payment, then an advance invoice is not created.
Do not register invoices for advances offset within 5 calendar days. An invoice is created only for those advance amounts that have not been offset within 5 days after receipt.
Do not register invoices for advances cleared before the end of the month. This position is relevant only for those prepayment amounts that are not offset during the tax period (quarter) in which they were received.
Do not register invoices for advances (Clause 13, Article 167 of the Tax Code of the Russian Federation). Option only for organizations whose activities fall under clause 13 of Art. 167 of the Tax Code of the Russian Federation, i.e. production cycle duration is more than 6 months.
Personal income tax
Standard deductions apply:
Cumulatively during the tax period, those. The standard tax deduction is provided to the employee in the appropriate amounts for each month of the tax period evenly.
Within monthly income – standard tax deductions do not accumulate during the tax period and are not subject to cumulative summing.
Insurance premiums
Contribution rates for all organizations are established, except for the organizations specified in Art. 57 No. 212-FZ. Reduced insurance premiums are possible for them.
Accident contribution rate also specified in Law No. 179-FZ.
The remaining taxes and reports are filled out if there is property, transport, sales of alcoholic/excise products, etc.
Don't forget to look at the section “Administration” – “Program settings” – “Accounting parameters» to check accounting parameters, and functionality ( “Administration” – “Program settings” – “Functionality”") for the program to work correctly.
VAT accounting policy 1C
The accounting policies of organizations in the 1C Accounting 8 program are the most important stage of its setup and proper operation. But before describing the elements of accounting policy in 1C, we note the following point. Chapter 25 “Organizational Income Tax” of the Tax Code of the Russian Federation provides two methods for determining income and expenses. These are the accrual method and the cash method. The cash method has restrictions on its use provided for by law. Simply put, not all organizations and individual entrepreneurs have the right to use it. The accrual method can certainly be used.
In the 1C Accounting 8 program it is used accrual method. It cannot be replaced by the cash method of determining income and expenses. You need to come to terms with this.
The accounting policies of organizations in 1C Accounting 8 are described in several information registers.
- Accounting policies of organizations
- Methods for distributing general production and general business expenses of organizations. Periodic within a month independent register of information.
- The order of divisions for closing accounts. Periodic within a month register of information subordinate to the registrar “Establishing the order of divisions for closing accounts.”
- Methods for determining direct production costs in tax accounting. Periodic daily independent register of information.
- Accounting policy (personnel)
- Accounts with a special revaluation procedure (accounting). Not a periodic register of information.
- Counter production of products (services) and write-off of products for own needs. Periodic within a month independent register of information.
The information register “Accounting policies of organizations” can be called the main control panel for setting up accounting policies in 1C. It contains links to many of the information registers listed above. This means that it is not necessary to open these registers separately for editing. They can be filled in during the process of setting up the “Accounting Policies of Organizations” register.
Register of information “Accounting policies of organizations”
The frequency of the information register “Accounting policies of organizations” is one year. This means that entries in this register can be changed no more than once a year. If an organization annually or over a long period changes its accounting policy, then it is registered with the corresponding entries in this register.
The information register form “Accounting policies of organizations” consists of several tabs. The set of details on them is determined by the state of the “Setting up accounting parameters” form.
Before setting up an organization's accounting policy, be sure to fill out the form“Setting up accounting parameters.”
Let's study the contents of each accounting policy settings tab in 1C.General information
The state of this tab is determined by the accounting settings.
Props "Organization".
The information register “Accounting policies of organizations” describes the accounting policies for all organizations of the enterprise. However, each entry in this register always belongs to a specific organization. This is a required requirement.
Props “Applicable from ... to.”
The user specifies only the start of the new entry. The program automatically sets its end on December 31 of the year the entry begins. If in the coming new year the accountant did not enter a new entry, that is, he left the previous accounting policy in effect, then the program in the “by” attribute will automatically be set to December 31 of the new year. And so on.
Group of radio buttons “Taxation system”.
If in the “Setting up accounting parameters” form, on the “Taxation systems” tab, the “All taxation systems” radio button is activated, then for any organization and for any individual entrepreneur you can select the OSN or the simplified tax system.
If in the “Setting up accounting parameters” form the radio button “Simplified taxation system” or “Personal income tax of an individual entrepreneur” is activated, then there will be no choice in the accounting policy.
Requisite “A special taxation procedure is applied for certain types of activities.”
Setting this flag means that, regardless of the taxation system used, this organization has activities subject to a single tax on imputed income, UTII. Setting this flag will display the “UTII” tab for additional settings.
Group of checkboxes “Types of activities”.
If in the “Setting up accounting parameters” form, on the “Types of activities” tab, the “Production of products, performance of work, provision of services” and “Retail trade” flags are set, then in the accounting policy of a particular organization it will be possible to set or refuse these types of activities.
On the contrary, if the flags “Production of products, performance of work, provision of services” and “Retail trade” are cleared, then similar flags will not be displayed in the accounting policy. As a result, the accountant will not be able to set production activities and/or retail trade in the accounting policy.
If the “Production of products, performance of work, provision of services” and “Retail trade” flags are cleared in the “Setting up accounting parameters” form, then under no circumstances reflect production activities and retail trade in the program. This will lead to errors in the infobase when closing the month.
USN in 1C
The simplified tax system in 1C is possible if a simplified taxation system, simplified tax system, is installed on the “General Information” tab. In this case, the simplified tax system tab will be displayed in the accounting policy form. The scope of further settings depends on the taxable object. If you plan to keep only income records under the simplified tax system, then activate the “Income” radio button.
Object of taxation.
An organization or individual entrepreneur using the simplified tax system pays a single tax. Its rate is determined by the object of taxation.
- Income. The single tax rate is 6%.
- Income reduced by expenses. The single tax rate is 15%. When you select this option, an additional Expense Accounting tab will appear.
Details “Date of transition to simplified tax system”.
According to paragraph 1 of Art. 346.13 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs who wish to switch from the OSN to the simplified tax system must submit an application in the period from October 1 to November 30 of the year preceding the year from which they switch to the simplified taxation system. That is, the transition date is always January 1 of the first year of application of the simplified tax system.
Form No. 26.2-1 “APPLICATION on the transition to a simplified taxation system” was approved by order of the Federal Tax Service of Russia dated April 13, 2010 N MMV-7-3/182@ “On approval of document forms for the application of a simplified taxation system.”
Flag “Control of provisions of the transition period”.
It is likely that after the transition to the simplified tax system, the organization has unfinished contracts that began last year under the simplified tax system. In paragraph 1 p. 346.25 of the Tax Code describes the amounts that are included or excluded from the tax base under such agreements.
For example, an organization, while on the simplified tax system, received an advance payment under a contract, the execution of which is completed after the transition to the simplified tax system. When the “Control of provisions of the transition period” flag is set, the program will include this amount of money in the tax base on the date of transition to the simplified tax system.
Notification of the transition to a simplified taxation system.
After submitting an application for transition to a simplified taxation system in Form No. 26.2-1, the taxpayer must receive a “Notification of the possibility of applying a simplified taxation system” in Form No. 26.2-1. The details of this form should be indicated in this section.
Chapter 26.2 of the Tax Code of the Russian Federation does not contain a norm obliging the tax authority to confirm the possibility or impossibility of applying the simplified tax system. If an organization complies with all the restrictions established in Article 346.12 of the Tax Code of the Russian Federation, it has the right to apply the simplified tax system regardless of whether it received a notification from the tax inspectorate or not.
Organizations and individual entrepreneurs who began to use the simplified tax system from the moment of their formation do not need to fill out the last three details.
USN expense accounting in 1C
Accounting for expenses in 1C under the simplified tax system is necessary if “Income minus expenses” is selected as the object of taxation on the simplified tax system tab. In this case, the additional tab “Expense Accounting” is activated. It is easy to guess that in this case it is necessary to keep in 1C Accounting 8 both income and expense accounting.
On this tab, you need to set up the conditions for recognizing material expenses, expenses for the purchase of goods and the condition for recognizing input VAT as an expense.
Surely many users have noticed the interesting behavior of the program. Some expenses from the list of clause 1 of Art. 346.16 of the Tax Code of the Russian Federation, as if by magic, are reflected in the book of income and expenses. And others... at least shoot yourself: they don’t want to be reflected in it! In fact, everything is very simple if all recognized expenses are divided into two groups.
- Expenses as an element of accounting policy. The conditions for recognizing such expenses are determined by the accounting policies of the organization.
- Expenses independent of accounting policies. The conditions for recognizing such expenses are clearly defined in law. They are hardcoded in the configuration. As soon as these conditions are met, the corresponding expense is automatically recognized in tax accounting.
The “Income minus expenses” tab shows expenses, the recognition of which is determined by the accounting policy of the organization.
- Material costs.
- Expenses for purchasing goods.
- Input VAT.
Material expenses, expenses for the purchase of goods and Input VAT are recognized as expenses only if all the conditions specified for them are simultaneously met.
Conditions shown in muted color are not editable. These are mandatory conditions. The presence of editable conditions is mainly due to the ambiguity of the current legislation.
UTII in 1C
The use of UTII in 1C Accounting 8 is also possible. To do this, on the “General Information” tab, check the “Special taxation procedure for certain types of activities applies.” The UTII tab will be displayed.
Flag “Retail trade is subject to a single tax on imputed income.”
In paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation lists the types of activities in respect of which UTII may be applied. This includes retail trade, but with one limitation.
Retail trade carried out through shops and pavilions with a sales floor area of no more than 150 square meters for each trade facility is not subject to a single tax.
Distribution of expenses by type of activity, taxable or not subject to UTII.
The need to distribute expenses arises when, along with the OSN or simplified tax system, UTII is also used. In this case, those expenses that cannot be clearly attributed to the type of activity taxed by the OSN (STS) or to the type of activity taxed by UTII are distributed according to the specified method and distribution base.
- Distribution method. The distribution method is explicitly set only for the simplified tax system: “For the quarter” or “Cumulative total from the beginning of the year.”
- Distribution base. For the simplified tax system: “Income from sales (BU)”, “Income of total (IN)” or “Income received (IN)”. For OSN: “Income from sales” or “Income from sales and non-operating”.
Button “Set accounts for accounting income and expenses for activities subject to UTII.”
The button opens the information register form “Accounts of income and expenses for activities with a special taxation procedure.” By default, it already describes the necessary accounts.
It is important to remember that in the standard configuration of 1C Accounting 8, special accounts are allocated in the chart of accounts to account for activities subject to a single tax. Their name contains the word “UTII” or “...with a special taxation procedure.”
Under no circumstances should you Accounts intended for UTII should be used in activities with DOS and vice versa.
OS and intangible assets
The state of this tab does not depend on the accounting settings.
The method of calculating depreciation of fixed assets and intangible assets in tax accounting.
The Tax Code (clause 1 of Article 259) provides for two methods of depreciation: linear and non-linear. The taxpayer has the right to choose any of them.
However, regardless of the depreciation calculation method established by the taxpayer in the accounting policy for the depreciation of buildings, structures, transmission devices, intangible assets included in depreciation groups 8-10, the program will apply the straight-line depreciation method. This is the requirement of paragraph 3 of Article 259 of the Tax Code of the Russian Federation.
“Property tax rate” button.
This button opens the “Property Tax Rates” form, which consists of two tabs.
- Property tax rates. This tab displays entries from the periodic register of information “Property Tax Rates”. This register indicates the property tax rate applied to all property of the organization. If there is a tax benefit, it also applies to all property of the organization.
- Property tax rates. This tab displays entries from the periodic register of information “Property Tax Rates”. This register indicates the property tax rate applied to all property of the organization. If there is a tax benefit, it also applies to all property of the organization
- Objects with a special taxation procedure. This tab displays entries from the periodic register of information “Property tax rates for individual fixed assets”. In some cases, legislative (representative) bodies of constituent entities of the Russian Federation may establish benefits for certain property items. In this case, the rate, benefits and other characteristics are indicated in this register for each fixed asset object.
Property tax is described in Chapter 30 of the Tax Code of the Russian Federation and has been in effect since January 1, 2004. The property tax rate is established by the laws of the constituent entities of the federation, but cannot exceed 2.2%, see paragraph 1 of Art. 380 Tax Code of the Russian Federation.
On the tabs of the “Property Tax Rates” form, you are given the opportunity to select one of the following benefits.
- Tax exemption: In Art. 381 of the Tax Code of the Russian Federation defines a closed list of organizations whose property is completely exempt from taxation. This is a federal benefit. When you select the type of organization, the benefit code is automatically set in this detail. Benefit codes are defined in the order of the Ministry of Taxes of March 23, 2004 No. SAE-3-21/224.
- Reduced tax rate to: Based on clause 2 of Art. 372 and paragraph 2 of Art. 380 of the Tax Code of the Russian Federation, legislative (representative) bodies of constituent entities of the Russian Federation have the right to establish a reduced property tax rate for certain categories of taxpayers or certain types of property. This detail indicates the value of the reduced tax rate as a percentage.
- Reducing the tax amount by: According to paragraph 2 of Art. 372 of the Tax Code of the Russian Federation, subjects of the Russian Federation have the right not only to establish a reduced property tax rate. They can determine the procedure and timing of tax payment. There is a practice when a subject of the Russian Federation, using its right, grants an organization the right to pay not all of the calculated property tax, but part of it. For example, 50%. When choosing this option, the percentage of tax reduction is indicated.
Reserves
If in the “Setting up accounting parameters” form, on the “Inventory” tab, the “Accounting is maintained by batches (receipts)” flag is cleared, then the “By FIFO” radio button will still be displayed in the accounting policy.
This means that in the accounting policy you can select the “By FIFO” method. True, the program will warn you that you need to add the “Parties” subaccount to the inventory accounts. If you click on the “OK” button, the program will add the “Batch” subaccount to the inventory accounts.
Regardless of which option for writing off inventories is set in the accounting policy, for sales operations without VAT or with 0% VAT, batch accounting is always maintained, see the “VAT” tab.
In the lower half of the “Inventory” tab, developers simply inform about ways to estimate the cost of inventory for certain cases. They are stitched into the configuration.
Always written off at average cost.
- Materials accounted for in account 003 “Materials accepted for processing.”
- Goods recorded on account 41.12 “Goods in retail trade (in NTT at sales value).”
Always written off using the FIFO method:
- Goods recorded on account 004 “Goods accepted for commission”.
Production and Product Release
Due to its volume, the description of the settings on these tabs became the topic of a separate article. Once it is published, a link to it will appear here.
Retail
The “Retail” tab is displayed if the “Retail” flag is selected on the “General Information” tab.
For retail organizations in paragraph. 2 clause 13 PBU 5/01 establishes two methods of accounting for retail goods.
- By purchase price. Account 42 “Trade margin” is not used.
- By sales price. Account 42 “Trade margin” is used. In this case, for the purpose of accounting for income tax, the amount of direct expenses is determined by the cost of purchasing goods.
If an organization decides to account for retail goods at acquisition cost, then the account is used
- 41.02 “Goods in retail trade (at purchase price).”
For these goods, in the information register “Item Accounting Accounts” for the “Retail” warehouse type, you must specify accounting account 41.02 “Goods in retail trade (at purchase price).”
If the organization decides to account for retail goods at sales value, then the following accounts are used:
- 41.11 “Goods in retail trade (in ATT at sales price).”
- 41.12 “Goods in retail trade (in NTT at sales price).”
- 42.01 “Trade margins in automated retail outlets.”
- 42.02 “Trade margins in non-automated retail outlets.”
For retail goods that are accounted for at sales cost, there is no need to set up the “Item Accounts” information register. The program automatically determines the required accounting accounts depending on the type of warehouse: retail (ATT, automated point of sale) or non-automated point of sale (NTT).
In the 1C Accounting 8 program, accounting for goods at sales price is more labor-intensive than accounting for purchase price.
The fact is that in the 1C Accounting 8 program, the retail sales price is set virtually manually by the document “Setting item prices” for each item item. Then the program automatically calculates the trade margin for each item by subtracting the cost of purchasing the product from the sales price. At the end of the month, the average trading margin is calculated. It is impossible to determine in advance the trade margin for a group of goods.
To fully automate the accounting of goods at sales prices, it is better to use the 1C Trade Management 8 program. It provides the user with several algorithms for setting the trade margin for an arbitrary group of goods.
Income tax
The “Income Tax” tab is displayed only for organizations with a general taxation system.
Button “Specify a list of direct expenses.”
For profit tax purposes, in accordance with paragraph 1 of Article 318 of the Tax Code of the Russian Federation, all production and sales costs are divided into direct and indirect costs. This paragraph also provides an approximate list of expenses that may be classified as direct expenses.
- Material costs. According to paragraphs 1 and 4 of paragraph 1 of Article 254 of the NKRF.
- Labor costs
- Expenses for insurance premiums and contributions to the Social Insurance Fund from NS and PZ. For workers engaged in the production of goods (performance of work, provision of services).
- Amounts of accrued depreciation. For those OS objects that are used in production (performance of work, provision of services).
Expenses not included in the list of direct expenses are indirect expenses of production activities. The taxpayer independently determines in the accounting policy the list of direct expenses associated with the production of goods (performance of work, provision of services). In 1C programs this is recorded as follows.
In the 1C Accounting program 8th edition. 1.6 (not supported since April 2011) two charts of accounts: accounting and tax. In the tax chart of accounts there are direct cost accounts and indirect cost accounts. Therefore, the nature of the expense was determined by the account to which it was written off.
In the 1C Accounting program 8th edition. 2.0 unified chart of accounts. But the accounts on which it is necessary to maintain tax records have the tax accounting sign (TA). For example, on account 26 “General business expenses are a sign of tax accounting.”
In accounting, costs written off to this account are indirect. But in tax accounting they can be both indirect and direct. It turns out that there is one account, but it is somehow necessary to distinguish the nature of costs in tax accounting.
To solve this problem in the 1C Accounting program 8 ed. 2.0 is intended for the periodic register of information “Methods for determining direct production costs in NU”. It is the separator between direct and indirect costs.
Expenses listed in this register are recognized as direct expenses in tax accounting. Expenses not indicated in this register are recognized as indirect expenses.
The figure shows a fragment in the form of a selection from the debit of account 20.01 “main production” from the demonstration database.
Mandatory details of the information register “Methods for determining direct production costs in NU” are “Date”, “Organization” and “Type of expenses of NU”. The remaining details listed below are not required to be filled out.
- Subdivision.
- Account Dt. Formally, any account (not a group) can be specified as a debit account. But since this register is intended to account for production costs, it makes sense to indicate only subaccounts of cost accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses” and 26 “General expenses”.
- Kt account. An account can be specified here that corresponds to the corresponding cost account.
- Cost item.
For example, if a division is not specified, then the record applies to all divisions of the organization. If a debit account is not specified, then the entry applies to all expense accounts. Etc.
The division into direct and indirect expenses occurs at the end of the month. The regulatory document “Closing accounts 20, 23, 25, 26” compares the turnover of cost accounts with the templates in the register “Methods for determining direct production costs in OU”. For those turnovers, taking into account analytics, for which corresponding templates were found in the register, expenses will be considered direct. If the template is not found for the existing turnover, then the consumption of this turnover is considered indirect.
For example, the entry highlighted in the previous figure with a red frame means the following. Material expenses for any cost item written off to any department on account 20.01 “Main production” from any credit account are direct.
If in this entry you indicate credit account 10.01 “Raw materials and materials” and assume that there are no other entries in the debit of account 20.01 “Main production”, then the expenses written off from account 10.01 “Raw materials and supplies” will be considered direct. The program will consider all other expenses written off to the debit of account 20.01 “Main production” to be indirect.
In the information register “Methods for determining direct production costs in NU” it is impossible to store general and detailed records valid for the same period, for example, as in the figure.
- First entry (general). It means that any cost items with the expense type “Material expenses” written off to any cost account from the credit of any corresponding account in any department are considered direct expenses.
- Second entry (detailed). This entry refers to direct expenses only those expenses that are written off as a debit to account 20.01 “Main production”.
It is easy to see that the second pattern is already included in the first. But what should the program do? Which instruction should I follow? After all, one contradicts the other. One of the entries needs to be deleted.
By default, the information register “Methods for determining direct production costs in NU” is not filled in. It must be filled out. When you click on the “Specify list of direct expenses” button, the program checks for the presence of entries in this register. If there are no entries, then she will offer to fill out the register in accordance with the recommendations of Art. 318 Tax Code of the Russian Federation. The generated list is not the only correct one. Therefore, the user has the right to edit it independently, guided by the provisions of Article 318 of the Tax Code of the Russian Federation.
If there is not a single entry in the information register “Methods for determining direct production costs in OU”, then the program will consider all expenses in tax accounting to be indirect.
The regulatory document “Closing accounts 20, 23, 25, 26” divides all expenses of the period into direct and indirect. Direct expenses form the actual cost of products (works, services) in tax accounting. All indirect expenses in tax accounting are written off to account 90.08.1 “Administrative expenses for activities with the main tax system.”
You can check the correctness of the division into direct and indirect costs using the “Production Costs Accounting Register” report. It allows you to separately generate a list of direct and a list of indirect costs.
Button “Specify income tax rates”.
If, with multi-company accounting, all organizations apply the same profit tax rates to the federal budget and to the budget of a constituent entity of the Russian Federation, then in the accounting settings settings, you must uncheck the “Different profit tax rates apply” flag. In this case, the “Specify income tax rates” button will display a form as in the figure.
This is a form of a periodic register of information “Income tax rates for all organizations.” It simultaneously displays the income tax rate for the federal budget and the budget of the constituent entity of the Russian Federation.
If different organizations with multi-company accounting are registered in different subjects of the federation, and they have different income tax rates, then in the accounting settings settings you need to set the flag “Different income tax rates apply”. In this case, the “Specify income tax rates” button will display a form as in the figure.
This is also a form of the periodic register of information “Income tax rates for all organizations.” But now it can only indicate the income tax rate in the Federal Bank of the Russian Federation.
Flag “PBU 18/02 Accounting for income tax calculations is applied.”
When the flag is set, the mechanism for keeping records of permanent and temporary differences in the valuation of assets and liabilities is activated in order to comply with the requirements of PBU 18/02.
VAT
Some VAT payers are characterized by fairly simple business transactions, while others are complex. In accordance with them, VAT accounting is divided into three levels of complexity in the configuration.
- Simplified VAT accounting.
- Regular VAT accounting.
- Full VAT accounting.
Simplified VAT accounting.
To maintain VAT accounting according to a simplified scheme, you need to set the “Simplified VAT accounting” flag. Simplified VAT accounting is valid only for rates of 18% and 10%. With this option, the flag “The organization carries out sales without VAT or with 0% VAT” becomes inactive. This means that with simplified VAT accounting it will not be possible to reflect transactions without VAT or at a VAT rate of 0%.
With simplified VAT accounting, only two pairs of relevant documents are used: the receipt document and the “Invoice received” document.
In order for the result to be reflected in the purchase book in the “Invoice received” document, you must set the “Reflect VAT deduction” flag.
There is no need to create regulatory documents “Creating Purchase Ledger Entries” and “Creating Sales Ledger Entries”.
In organizations where the operations listed below take place, setting the “Simplified VAT accounting” flag is highly undesirable.
- Deductions for purchased fixed assets are accepted after they are put into operation.
- Certain types of activities have been transferred to the payment of UTII.
- The organization plays the role of a tax agent.
- Construction and installation work is taking place.
- Export-import operations take place.
- It is necessary to take into account positive amount differences.
Otherwise, the user will have to take control of tracking events related to the correct accounting of VAT and actually manually register them on time using the documents “Reflection of VAT for deduction” and “Reflection of VAT accrual”.
The documents “Reflection of VAT for deduction” and “Reflection of VAT accrual” are also used in cases where the receipt and sale of goods (work, services) is recorded by manual operations (accounting certificate).
Regular VAT accounting.
Regular VAT accounting, like simplified accounting, is used only for rates of 18% and 10%. To implement regular VAT accounting in the “Accounting Policies of Organizations” information register, on the “VAT” tab, you must perform the following steps.
- Remove the flag “The organization carries out sales without VAT or with 0% VAT.”
With regular VAT accounting, all restrictions on simplified VAT accounting are removed, with the exception of export-import transactions. Specialized documents work correctly.
- VAT restoration.
- Reinstatement of VAT on real estate.
- VAT accrual for construction and installation work (economic method).
- Confirmation of zero VAT rate.
- VAT distribution of indirect expenses.
- Registration of VAT payment to the budget.
- VAT write-off.
Regular VAT accounting involves the creation and posting of regulatory documents “Creating purchase ledger entries” and “Creating sales ledger entries” at the end of each reporting period.
If the organization does not have tax features, then the difference between regular and simplified VAT accounting is only the need to quarterly create regulatory documents “Creating purchase ledger entries” and “Creating sales ledger entries.”
Simplified VAT accounting can be a piece of cheese in a mousetrap. It's better not to use it anyway.
Not much work! But, if you suddenly need to reflect something special, for example, accounting for VAT during construction and installation work, then in such situations you can use the appropriate configuration documents.
Setting the “Simplified VAT accounting” flag does not block special documents for regular VAT accounting. Therefore, if the “Simplified VAT accounting” flag is set, then do not use these documents. Most likely, the result will not be correct.
Full VAT accounting.
Full VAT accounting includes regular VAT accounting plus transactions for the sale of goods (products, works, services) that are not subject to VAT or taxed at a rate of 0%. To enable full VAT accounting, you must complete the following steps.
- Uncheck the “Simplified VAT accounting” flag.
- Set the flag “The organization carries out sales without VAT or with 0% VAT.”
In other words, full VAT accounting involves accounting for transactions at all three VAT rates established by law: at a rate of 0%, 10% and 18% and Without VAT,
It was noted above that with simplified VAT accounting, accounting for sales transactions without VAT or with 0% VAT is impossible. This is explained by the fact that setting the flag “The organization carries out sales without VAT or with 0% VAT” activates the VAT batch accounting mechanism using the accumulation register “VAT on purchased values.” This register stores VAT information for each batch of goods purchased. Entries in it are automatically registered with the relevant documents.
With simplified VAT accounting, you can, of course, manually keep track of batches using the “Adjustment of register entries” document. But why artificially provoke a headache?
For income tax payers. If a currency agreement has been concluded for the export of goods and prepayment for shipment is provided, then in the accounting settings, on the “Income Tax” tab, be sure to activate the radio button “Receiving or issuing an advance payment.”
The flag “Calculate VAT on shipment without transfer of ownership.”
Sometimes the parties agree that ownership of the shipped goods will pass to the buyer upon the occurrence of an event specified in the contract. For example, receipt of payment to the supplier's bank account. This right is not clearly established in legislation.
In accordance with clause 1 of Article 39 of the Tax Code of the Russian Federation, goods (work, services) are recognized as sales after the transfer of ownership of them to the buyer.
Since, according to paragraph 1 of Art. 146 of the Tax Code, the object of taxation is sales, then until the ownership of the goods has transferred to the buyer, the supplier may not charge VAT for payment to the budget. This is on the one hand.
On the other hand, there is a letter from the Ministry of Finance of the Russian Federation dated September 8, 2010 No. 03-07-11/379. It substantiates another point of view based on paragraphs. 1 clause 1 of article 167 of the Tax Code of the Russian Federation. VAT should be charged in the tax period in which the equipment was shipped, regardless of the moment of transfer of ownership.
If you have neither the strength nor the desire to argue with the tax authorities, check the “Calculate VAT on shipment without transfer of ownership” flag.
Changing the state of the flag “Calculate VAT on shipment without transfer of ownership” is available for any VAT accounting method.
Procedure for registering invoices for advance payments.
In the 1C Accounting 8 program there is processing “Registration of invoices for advance payments” received from customers. This allows you to avoid manual registration of “Invoice issued” documents for the advance received. Processing allows you to automatically generate “Invoice issued” documents for advances received.
In this section, the user must secure the procedure for registering invoices issued for advance payments received by processing “Registration of invoices for advance payments”.
- Always register invoices upon receipt of an advance.
- Do not register invoices for advances offset within 5 calendar days.
- Do not register invoices for advances cleared before the end of the month.
- Do not register invoices for advances offset until the end of the tax period.
- Do not register invoices for advances (Clause 13, Article 167 of the Tax Code of the Russian Federation).
The “Registration of advance invoices” processing creates invoices for advances received for the period specified in it, taking into account the order specified in the accounting policy.
*Register invoices always upon receipt of an advance*.
Processing creates a SF for all received advances, with the exception of those advances that were repaid on the day the advance was received. That is, if the shipment took place on the day the advance was received, then the SF is not created for such an advance.
*Do not register invoices for advances offset within 5 calendar days*.
Processing creates a tax return only for those advances received for which there were no shipments within 5 calendar days after their receipt. This procedure complies with the requirement of clause 3 of Art. 168 of the Tax Code of the Russian Federation and the explanation given in the letter of the Ministry of Finance of the Russian Federation dated March 6, 2009 No. 03-07-15/39. That is, if the shipment was made in the first 5 days, starting from the date of receipt of the advance payment, then SF are not created for such advances.
According to clause 3 of Art. 168 of the Tax Code of the Russian Federation, upon receipt of an advance payment (full or partial) for upcoming deliveries of goods (performance of work, provision of services, transfer of property rights), the corresponding SFs are issued no later than five calendar days, counting from the date of receipt of the specified amounts of payment (partial payment).
At the same time, the letter of the Ministry of Finance of the Russian Federation dated March 6, 2009 No. 03-07-15/39 provides the following explanation. If, within 5 calendar days, counting from the date of receipt of the advance payment, goods are shipped against this advance payment (performance of work, provision of services, transfer of property rights), then invoices for the advances received should not be issued to the buyer.
*Do not register invoices for advances credited before the end of the month*.
Processing creates an invoice only for those advances received for which there were no shipments during the month in which they were received. This procedure corresponds to the explanation set out in the letter of the Ministry of Finance of the Russian Federation dated March 6, 2009 No. 03-07-15/39.
It concerns contracts providing for continuous long-term supplies of goods (provision of services) to the same buyer. For example, the supply of electricity, oil, gas, provision of communication services, etc.
When receiving an advance payment under such contracts, you can draw up and issue invoices to buyers for the advances received at least once a month and no later than the 5th day of the month following the expired month.
*Do not register invoices for advances credited until the end of the tax period*.
Processing creates an invoice only for those advances received for which there were no shipments during the quarter in which they were received. This procedure is not explicitly enshrined in legislation. It is designed for those taxpayers who are ready to defend their case in tax inspectorates or in the courts.
In Art. 163 of the Tax Code of the Russian Federation establishes the duration of the tax period as one quarter. From this, some experts come to the conclusion that prepayments that were repaid in the quarter they were received cannot be considered as advances. Therefore, there is no need to issue invoices for them. This opinion has been confirmed by a number of court cases.
*Do not register invoices for advances (clause 13 of Article 167 of the Tax Code of the Russian Federation)*.
Processing does not create a SF for advances received. This procedure complies with the requirement of clause 13 of Article 167 of the Tax Code of the Russian Federation.
This procedure applies only to the list of goods (work, services) approved by the Decree of the Government of the Russian Federation of July 28, 2006 N 468 “On approval of lists of goods (work, services), the duration of the production cycle of production (execution, provision) of which is more than 6 months "
If the supplier organization receives an advance payment for goods (work, services), the production period of which exceeds 6 months (according to the list of the Resolution), then it has the right not to issue SF for an advance payment. For such situations, the tax base can be determined on the date of shipment of goods (work, services). An organization has the right not to issue SF for advances received only in the case of separate accounting of long-term and regular cycle production operations.
The procedure established in the accounting policy for the formation of SF for advances received applies to all customers. If a different procedure needs to be established with a specific buyer, then it can be established in an agreement with him.
Flag “Invoices for settlements in monetary units” form in rubles."
Russian organizations have the right to enter into agreements with each other in conventional units (cu). In such agreements, the “Settlement currency” detail specifies foreign currency or cu. and the “Calculations in conventional units” flag must be set. The same currency is indicated in payment documents. But payment under the contract is made in the equivalent amount in rubles. For brevity, such contracts are called contracts in conventional units.
It is believed that total indicators in printed forms of invoices for contracts in conventional units can be expressed in conventional units or in Russian rubles. When choosing this solution, it is advisable to take into account the position of the Federal Tax Service of the Russian Federation, set out in letter No. 3-1-07/674 dated August 24, 2009.
According to the Federal Tax Service of the Russian Federation, invoices must be printed in rubles.
The flag “Take into account positive amount differences when calculating VAT.”
The state of this flag is significant only for transactions under contracts in conventional units.
For contracts concluded in conventional units, a typical situation is when the date of payment and the date of sale (receipt) do not coincide. In this case, exchange rate differences arise in accounting, and amount differences arise in tax accounting.
If positive amount differences occurred before September 30, 2011, it was necessary to issue invoices for the amount of these differences. After setting the flag “Take into account positive amount differences when calculating VAT”, the user had the opportunity to automate this process using the “Registration of invoices for amount differences” processing.
On October 1, 2011, clause 4 of Article 153 of the Tax Code of the Russian Federation, introduced by Federal Law No. 245-FZ of July 19, 2011, came into force. Now, in case of amount differences, the VAT tax base is not adjusted. At the same time, positive (negative) amount differences arising from the supplier are taken into account as part of non-operating income (expenses), Art. 250 and 265 of the Tax Code of the Russian Federation, respectively.
For contracts in conventional units that began on October 1, 2011 or later, the “Take into account positive amount differences when calculating VAT” flag should be cleared.
The flag “Calculate VAT on the transfer of real estate without transfer of ownership.”
In the article by S.A. Kharitonov provides a detailed analysis of the order of the Ministry of Finance of Russia dated December 24, 2010 No. 186, which introduced changes to the accounting of real estate starting from January 1, 2011.
According to paragraph 3 of Art. 167 of the Tax Code of the Russian Federation, in cases where the goods are not shipped or transported, but there is a transfer of ownership of this product, such transfer of ownership is equivalent to its shipment. Since real estate is not shipped or transported, the buyer’s ownership of it arises at the time of state registration, and not on the date of the acceptance certificate.
It follows that before the fact of state registration there is no object of taxation and there is no need to charge VAT. This conclusion is also consistent with the explanations, for example, of the letter of the Ministry of Finance of Russia dated May 11, 2006 No. 03-04-11/88. Taking this into account, the flag “Calculate VAT on the transfer of real estate without transfer of ownership” should be removed.
However, arbitration practice sometimes indicates a different position of tax inspectorates. For example, the FAS VSO Resolution No. A19-12414/09 dated 02/11/2010 states that VAT must be charged on the day of the actual transfer of real estate to the buyer. If your tax office takes the same position, then you should check the box “Calculate VAT on the transfer of real estate without transfer of ownership.”
Without VAT and 0%
The “Without VAT and 0%” tab is displayed if the “The organization carries out sales without VAT or with 0% VAT” flag is set on the “VAT” tab.
This flag is set in cases where an organization is engaged in the sale of goods for export (clause 1, clause 1,164 of the Tax Code of the Russian Federation) and/or provides services for the international transportation of goods (clause 2.1, clause 1, 164 of the Tax Code of the Russian Federation).
VAT for payment to the budget.
To confirm the right to apply the zero rate in accordance with clause 9 of Art. 165 of the Tax Code of the Russian Federation allots 180 calendar days from the date of placing goods under customs export procedures. If the supporting documents were not submitted to the tax authority within the specified period, then the organization is obliged to charge VAT for payment to the budget. To do this, you need to create a document “Confirmation of zero VAT rate” with the event “0% rate not confirmed”. The method of calculating the amount of VAT payable to the budget is determined by the accounting policy.
- VAT is deducted from revenue.
- VAT is charged on top.
0% ≠ Without VAT!
In Art. 149 of the Tax Code of the Russian Federation contains a closed list of transactions that are exempt from taxation. For them, the program has introduced the designation “Without VAT”. The rate “Without VAT” is an unconditional exemption from taxation. A rate without VAT is not equivalent to a rate of 0%!
The 0% rate is a benefit that a taxpayer can receive only if he documents the fact of export of goods. Or in other words, it will confirm its right to apply the zero VAT rate.
Let's return to the “Excluding VAT” rate. In the case of the acquisition of inventory items that are subject to VAT, but which the organization intends to use in transactions not subject to VAT, that is, at the “Without VAT” rate, the program offers you to select one of the options for reflecting input VAT in accounting.
- Include in the cost or write off as expenses in accordance with Art. 170 NNK of the Russian Federation.
- Always include in price.
- Always write off as expenses.
Personal income tax
The presence of the “personal income tax” tab is a consequence of the inconsistent opinion of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation.
The user is forced to independently choose the method of accounting for personal income tax deductions that is suitable for him.
- Cumulatively during the tax period. This is the position of the Federal Tax Service of the Russian Federation. Letter No. 04-2-02/35 of the Federal Tax Service of the Russian Federation dated February 11, 2005 states that “... a standard tax deduction is provided to an individual in the appropriate amounts for each month of the tax period during which an employment contract is concluded between the tax agent and the employee or contract of a civil law nature.”
- Within the taxpayer's monthly income. This is the position of the Ministry of Finance of the Russian Federation. The letter of the Ministry of Finance of the Russian Federation dated October 7, 2004 No. 03-05-04/41 states that “... standard tax deductions do not accumulate during the tax period and are not subject to cumulative summation in the absence of a tax base for individual months of the tax period.”
Simultaneously with the letter of the Federal Tax Service of the Russian Federation dated February 11, 2005 No. 04-2-02/35, the letter of the Federal Tax Service of the Russian Federation dated November 23, 2004 No. 04-2-06/679, which contradicts it, is also in effect. In it, the Federal Tax Service of the Russian Federation recommends adhering to the recommendations of the letter of the Ministry of Finance of the Russian Federation dated October 7, 2004 No. 03-05-04/41.
If necessary, the method of accounting for personal income tax can be changed in the current tax period. In this case, when calculating personal income tax for the next month of the current tax period, the amounts of deductions provided, as well as the personal income tax amounts for previous months, will be recalculated.
Insurance premiums
Paragraph 1 of Article 57 of the Federal Law of July 24, 2009 No. 212-FZ establishes uniform insurance premium rates. However, for some insurance premium payers, the same law establishes reduced rates. The tariff used in the organization must be indicated on the “Insurance premiums” tab.
In the 1C Accounting 8 program, insurance premium rates for different categories of payers are stored in the periodic information register of the same name “Insurance Premium Rates”.
conclusions
I couldn’t come up with anything smarter than repeating the conclusions of the first part of the article. Therefore, the conclusions listed below are rather reminders.
- Before filling out the information register “Accounting Policies of Organizations”, be sure to fill out the “Setting up Accounting Parameters” form. The fact is that even for a pure infobase in this form there are default settings. They may not comply with your organizations accounting policies.
- Some settings of the “Configuring Accounting Parameters” form are not visibly reflected in the “Accounting Policies of Organizations” information register. However, they must be treated very carefully. Otherwise, errors in the information base are very possible.
- Some settings in the “Setting up accounting parameters” form certainly apply to the accounting policies of all organizations in the enterprise.
- Not all parameters of the “Set up accounting parameters” form are elements of accounting policy. For example, “Container accounting” is not an element of the accounting policy. This means that if records have already been kept in the information base, then after changing the state of the flag, for example, “Container accounting”, there is no need to re-enter the documents.
- Some parameters of the “Configure Accounting Parameters” form determine the accounting policies of organizations. For example, the flag “Production of products, performance of work, provision of services.” Therefore, if the state of this flag changes, it is necessary to perform a group re-posting of documents.
In “1C: Accounting 8” (rev. 3.0), starting with version 3.0.39, the ability to print an order on accounting policies, including a set of appendices to the order, has been implemented. The accounting policy option proposed by the program will not only allow you to comply with legal requirements, but will also save time for the accounting department.
It has always been possible to configure accounting policy parameters in the program, but now the user has the opportunity to print an order on accounting policy along with applications in full accordance with the specified settings. A set of documents that make up the organization’s accounting policy is formed on the principle of a reasonable and necessary minimum, but if the user has additional wishes and clarifications, he can enter them into a printed form himself. Thus, based on considerations of expediency, the accounting policy is not overloaded with provisions “for all occasions” (for example, a description of the accounting for those types of activities that the organization does not conduct and, perhaps, will never carry out).
Please note that the proposed accounting policy is aimed primarily at small businesses. That is why the program developers deliberately did not take the path of creating an accounting policy designer, which would require the user to spend a lot of time and have high qualifications in the field of accounting and tax accounting. Instead, users actually had a ready-made and fairly simple solution at their disposal.
This position is associated, first of all, with an understanding of the position in which the accountant of a small enterprise finds himself. Often he handles all areas of accounting at the enterprise alone, without assistants; he does not have enough time to solve all the problems. At the same time, the operations of the enterprise are not that complicated.
Composition of accounting policies
Access to the order on accounting policy and all appendices to it is carried out both from the form of the list of accounting policy settings and from the form of the information register Accounting policy(chapter Main hyperlink Accounting policy) by button Seal(Fig. 1).
Rice. 1. Printing the accounting policy from the settings form
The program offers the following applications:
- Accounting policies for accounting;
- Working chart of accounts;
- Forms of primary documents;
- Accounting registers;
- Tax accounting policy;
- Tax accounting registers.
The composition of accounting policy sections for accounting and tax accounting purposes depends on the program functionality used and the accounting policy settings of a particular organization, for example:
- if an organization applies the simplified tax system, then the composition of the tax accounting policy will contain only the section Personal income tax;
- If an organization does not maintain separate VAT accounting, then the tax accounting policy will not include a section Tax accounting for value added tax;
- if the organization does not produce products and does not perform work of a production nature, then the accounting policy for accounting and tax accounting will not contain sections devoted to work in progress and finished products;
- if the organization does not have fixed assets and intangible assets, and the corresponding functionality for accounting for fixed assets and intangible assets is disabled in the program, then the accounting policy for accounting and tax accounting will not have sections devoted to accounting for fixed assets and intangible assets.
The list of forms of primary accounting documents used by the organization is drawn up as an appendix to the order on accounting policies (Fig. 2). The list of forms offered by the program contains both forms regulated by law (for example, a universal adjustment document, cash receipt order (KO-1), consignment note TORG-12, etc.) and other forms implemented in the program (for example, an act for the transfer of rights, various certificates and calculations, etc.).
Making additions and changes to accounting policies
According to paragraphs 8 and 11 of PBU 1/2008 “Accounting Policy of the Organization”, as well as Article 313 of the Tax Code of the Russian Federation, changes or additions to the accounting policy are approved by order of the head.
We remind you that an organization can make additions to its accounting policies for accounting and tax accounting purposes if new facts of economic activity appear that the organization has not previously encountered (for example, a trading organization begins to provide production services). In this case, additions to the accounting policy can be made at any time, including in the middle of the year, and are applied from the moment of their approval (clause 10 of PBU 1/2008, article 313 of the Tax Code of the Russian Federation).
To make changes to the accounting policy, paragraph 10 of PBU 1/2008 establishes several grounds:
- if legislation has changed or adjustments have been made to accounting regulations;
- if the organization has decided to apply new methods of accounting, which involve a more reliable representation of the facts of economic activity in the accounting and reporting of the organization or less labor intensity of the accounting process without reducing the degree of reliability of the information;
- if the business conditions of the organization have changed significantly (for example, reorganization or change in types of activities).
Almost the same rules are provided for in paragraph 7 of Article 8 of Law No. 402-FZ “On Accounting”, as well as Article 313 of the Tax Code of the Russian Federation.
Changes in accounting policies can be applied no earlier than the beginning of the reporting period following the period of their approval. An exception is a change in accounting policies caused by amendments to legislation. In this case, the change in accounting policy is applied from the moment the relevant regulatory act comes into force (clause 12 of PBU 1/2008, article 313 of the Tax Code of the Russian Federation).
Please note, that some accounting methods used by the organization, it does not have the right to change during a certain period. For example, a taxpayer has the right to switch from a non-linear method of calculating depreciation to a linear one no more than once every five years (Article 259 of the Tax Code of the Russian Federation).
If it is necessary to make additions or changes to the accounting policy, the easiest way is to use the new opportunity to print out a new order on the accounting policy with a new set of attachments to it. However, you can edit the proposed files and issue an order to add to the accounting policy by introducing a new section or changing the wording of an existing section of the organization’s accounting policy.
IS 1C:ITS
For more information about the accounting policy settings in “1C: Accounting 8”, see the “Accounting and Tax Accounting” section:
- for VAT accounting purposes at http://its.1c.ru/db/accnds#content:1052:hdoc ;
- for income tax accounting purposes at http://its.1c.ru/db/accprib#content:1055:hdoc ;
- for the purposes of applying the simplified tax system on
1C has accounting settings that we must define for the entire program. But we need to determine some of the settings for each specific organization. They are set in the accounting policy of the organization.
In the new generation of 1C 8 programs, the mechanism for setting up accounting policies is significantly different from the old “eights”.
If you keep records for one organization, then you fill out the accounting policy in the menu:
Master data and administration - Master data - Information about the enterprise - Information about the organization.
Now the path to setting up the accounting policy will change somewhat, as a menu item will be added:
Reference data and administration - Reference data - Organizations.
Here you will need to create each organization and select an accounting policy for each. If the accounting policy is the same, then you can choose the same one for different organizations.
In fact, some accounting policy settings require setting the corresponding settings in other sections to work correctly.
For example, if at least one organization has UTII or separate accounting at VAT rates, you will need to specify additional settings for accounting for goods in the section Financial results and controlling. I will point this out explicitly in some situations.
But, I’ll make a reservation right away. In this article I do not pretend to describe all such connections completely. Before you start, you should go through all the program settings in order to correctly set all the accounting parameters you need.
Accounting policy in 1C 8.3 forBASIC
So, in the organization we created in the list (or in a single organization), we open the “Accounting Policies and Taxes” tab.
Under the Accounting Policy heading we see a single line: the “Create new” hyperlink. Click this link and go directly to filling out the accounting policy.
Create a descriptive name. So, to understand what kind of accounting policy this is. This is especially useful if there are several organizations. For example, if some legal entities have the same accounting policies, then it is enough to create one accounting policy and select it for all such organizations.
Tax accounting
Check the box here if your organization uses UTII. And indicate the basis for the distribution of expenses by type of activity (those for which this will not be indicated explicitly).
Additionally, to set up UTII you need to go to the menu Master data and administration - Financial results and controlling - Goods accounting select batch accounting and set the Separate accounting of goods for VAT taxation flag. The Financial Result and Controlling section will be discussed in more detail in a separate article.
There is no need to set this flag if you use the program only for management accounting (for example, accounting is maintained separately in Accounting 3.0).
and Choose which depreciation method you use in tax accounting: linear or non-linear.
VAT
Here the parameters of separate accounting at VAT rates are determined (i.e., when sales have rates of 0% and without VAT). There are only two of them. If you have such bets, then put the flags for the rules that you use.
If you don’t keep separate records, just skip the tab.
The maintenance of separate accounting for VAT rates is configured in the section Master data and administration - Financial results and controlling - Goods accounting. Here you will need, just like for UTII, to set up batch accounting and the Separate accounting of goods for VAT checkbox. As I already said, a separate article will be devoted to this section.
Reserves
We select one of the options for calculating the cost of goods when written off. As always, be careful - see if the selected setting matches the parameters specified in the section Financial results and controlling - Goods accounting. For example, for FIFO it will be mandatory to specify the batch accounting option (you cannot select Not used).
There are two FIFO options offered here.
FIFO (weighted) - inventory valuation using a mechanism similar to advanced analytics from SCP and Integrated Automation of the previous generation. Balances at the end of the month will be calculated using FIFO. But all write-offs during the month will be written off at the same monthly average cost
FIFO (rolling) - the document for receipt of goods is considered a batch. There are some differences from traditional FIFO. For example, if there are several warehouses, then the date of receipt of the batch will be determined as the date of receipt at the current warehouse, and not at the organization. Thus, movements affect the order of write-off under FIFO. You will not see this setting in the selection list if you do not have batch accounting installed.
Accounting
The settings concern some accounting features. Here you can define:
- Will products be accounted for at planned prices during the month (they will need to be set up separately) and will account 40 be used?
- Will information on the accrual and payment of wages be visible to accountants in the balance sheet 70 of the account for each employee or only in the total amount. If you select the total amount, then detailed information will be available only in the salary subsystem for users with the appropriate rights.
- Is it necessary to additionally maintain off-balance sheet accounting of inventory items in operation?
- How to generate transactions for mutual offsets: should you use an interim account 76 or carry out offsets directly. Subaccounts 76 of account for these purposes are predetermined: 76.09 and 76.39.
Reserves
On this tab you define the parameters for calculating reserves in accounting and tax accounting. These are rules in accordance with your actual accounting policies, there is nothing specific to 1C here.
On the switch General - Simplified select Simplified:
You must indicate the date of transition, notification data and select the simplified tax system option: Income or Income and expenses. The program offers a maximum tax percentage by default, which can be changed if necessary.
All other parameters are filled in the same way as described above for OSNO.
Accounting policy in 1C 8.3 for a management organization
The management organization in 1C 8.3 programs is included optionally. It is needed for those cases when in management accounting part of the operations of the movement of inventory items should be taken into account differently than in regulated accounting. For example,
- the dates of acceptance for accounting of inventory items differ,
- Prices vary upon receipt, shipment, etc.
- operations have a different economic meaning. For example, in one type of accounting this is a write-off, and in another it is a shipment, etc.
You may not specify any accounting policy for this organization. And that's how it will work. But there is an accounting section for which it is worth introducing an accounting policy for a management organization - this is inventory accounting.
What happens when you use Management Organization?
For one operation, you enter separately documents for management accounting and for regulated accounting. At the same time, management reports on cost, gross profit, etc. You will receive documents specifically related to the Management Organization.
Ordinary operations, which, as a rule, are the majority, are taken into account in management accounting for the same organization as in regulated accounting. And according to the policy for calculating the cost of inventory write-off specified for this organization.
In one report, we will need to see the cost of goods for the Management Organization and for our legal entities. It will not be very convenient to analyze the data if, for example, your organization has a FIFO (sliding) write-off policy, and suddenly the management organization has an average write-off policy.
For a management organization, you can specify accounting policies in the same way as for others. It is enough just to indicate the method of inventory accounting.
Returning goods from a client
Such situations occur for various reasons. The documents themselves for returning goods from customers are located in the section "Sales". In Group "Returns and Adjustments" — "return documents".
Return documents can be of 3 types: return from a client, return from a commission agent and return from a retail buyer. Depending on the selected type, certain document details will be available or not.
Can also be used when returning “requests for return of goods from customers”, which are also in the section "Sales", in Group "Returns and Adjustments" relevant documents for returning goods from customers.
At the top of this magazine there are already familiar quick selection commands. This Current state goods for return, deadline, a priority And responsible manager.
The created applications can also be of 3 types, namely - “request for return of goods from the client”, “request for return from the commission agent” and “request for return from the retail buyer”.
Request for return of goods from the buyer
Let's create the first application and see what the 1C Trade Management program (UT 11) offers us here 11.2.
First, of course, status. Applications can have several statuses, and, depending on the status set, certain actions will be available or unavailable for the application.
For example, in order to return a product, the application must have the status "to return" or "to be carried out". If she is in the status "to be agreed upon", then a refund based on such an application will not be possible.
On basic In the tab, information about the client, his counterparty, the agreement used, and the payment procedure is filled in. The data of our organization, warehouse and a rather important field are also indicated - this is compensation for returned goods. There can be three compensations:
- "Replace goods", that is, instead of the returned product, the customer will be provided with another product, possibly different from the returned product. Depending on this, the products on the tabs will be filled in "returned goods" And "substitute goods".
- "Return money"- everything is simple here. Refunds are made using documents - either a cash receipt order or a non-cash debit.
- “Leave as an advance”- that is, after returning the goods in the 1C Trade Management (UT 11) 11.2 configuration, our debt to the client is registered, and against this debt it will be possible to ship goods in the future.
On the tab "returned goods" the nomenclature itself is filled in. The only thing worth paying attention to here is the outermost field "Sales document". You can select goods according to the sales documents on which they were previously shipped. Also, if we manually filled in the products themselves, we can use two commands, namely - “fill out sales documents and prices”(then sales documents and prices from these sales documents will be entered).
The selection is carried out according to the LIFO principle, that is, it is considered that the shipment was in the latest documents.
Or you can use the command “add products from sales documents”. Then the sales document is selected, and goods are selected from it.
On the tab "substitute goods" indicates what goods are provided to replace those returned, and at what prices such compensation will be provided.
On the tab "additionally" indicates the type of transaction, customer return (either from a commission agent or from a retail buyer) and fields familiar to us - such as transaction, division, manager, currency; flag whether the price includes VAT, and the tax regime.
So, according to the conditions, we have 1 refrigerator returned. The price for this return is indicated. Let us indicate that everything will be delivered on the same date, today. As compensation, we will indicate that the product will be replaced.
It will be possible to add a credit to the payment after 100% shipment, we will indicate today's date.
On the tab "Substitute Products" We will indicate what product will be provided in exchange. Let it also be a refrigerator - for example, a Siemens refrigerator. We indicate that 1 position will be provided. Wholesale price. The 1C Trade Management program selected prices from the prices registered in the program.
On the tab "additionally" the type of operation is indicated - return of goods from the client. Our transaction is completed. Tax information has been filled in and that the price includes VAT.
Let's go back to Substitute Products. Let's make sure once again that we have the intended action here "to ensure". Returned goods – we will fill in all the information. Status "to return", And
Registration of a return invoice
Now let's try to process the return itself. To do this, we go to the document log "Returns of goods from customers" and use the assistant to create a refund based on the order.
Here we see our return request. Having selected it, we will use the command "issue a refund".
The 1C Trade Management program version 11.2 filled out all the basic necessary information based on the data it had. And we see that the basis is the application. The return is carried out according to the sales document, our past.
On the tab "Goods" The returned refrigerator is full. The sales document is indicated, on the basis of which we previously made a sale, and the quantity and price of this refrigerator are also indicated.
On the tab "additionally" information on the manager of the transaction within which the return operation is carried out is indicated. Department indicated. The currency of the document is rubles. Operation – return of goods from the client. Tax regime – subject to VAT, price includes VAT.
Such a document can be posted and closed.
Now we need to get back to our customers' return requests. Considering that the client has already returned the refrigerator to us, we now need to return the replaced goods (the refrigerator) to our client. To do this, on the tab "substitute goods" it is necessary to establish the provision of goods " for shipment" Specify the action "ship" and carry out such a document.
Registration of an invoice for the shipment of goods in replacement of the returned one
Go to the magazine "sales documents". We see that our application for the return of goods to customers appears in the orders for registration. In this case, in terms of the refrigerator provided as compensation, our return request begins to play the role of a client’s sales request.
Therefore, we can highlight this application and, based on it, formalize its implementation.
System 1C Trade Management (UT 11) 11.2 says that the status of our application does not correspond to what is required.
Let's go back and change the status "to be carried out". We will carry out such an application, and now, based on it, we will try to issue an invoice again. Program 1C Trade Management (UT 11) 11.2 successfully created the “sale of goods and services.”
On the tab "Goods" The refrigerator provided as compensation is indicated.
On the tab "basic" all information on our client, counterparty, agreement with him is filled out. Our organization is indicated - TD Optovichok; warehouse from which sales are made. Currency specified.
On the tab "additionally" filled in by the responsible manager; the transaction within which the transaction takes place. The division and taxation parameters are indicated.
Such a document can be posted and closed.
Payment of the buyer's debt in cash
As a result of the operations carried out, namely, the return of the goods and the provision of another, more expensive product as compensation, we have formed a debt from the client to us, and now it is necessary to reflect the fact of payment of this debt.
Let's assume that the client agreed to pay this debt in cash. To do this we go to the section "Treasury Department", V "receipt cash orders", and in the journal of cash receipt orders go to the tab "for admission".
Let's choose here basis of payment– settlement documents. In the list of orders "for admission" we see our return request from the customer.
The amount of debt that the client must pay to the cashier corresponds to the difference between the cost of the returned goods and the goods that we provided to him as compensation. By selecting this application and using the command "register for admission", we create an incoming and outgoing order.
The 1C Trade Management program has already filled in all the necessary accounting information, namely the cash register, the payer.
On the tab "decryption of payment" all supporting documents are indicated, the buyer is filled in, and the cash flow item is filled out. The only thing on the tab Seal– we can clarify the data for printing the incoming and outgoing order, and such a document can already be posted and closed.
Thus, we have completed almost all operations. The only thing left for us is to find our return request and make sure that its current status is done. Otherwise, you could set this state manually.
Thus, in the 1C Trade Management program version 11.2, the operation of returning goods from our customers is carried out.
Product characteristics
“Item characteristics” in 1C is not a characteristic at all, but a trade offer or product variant.
Here's a pun. Let's figure out why this happened.
While reading topics on 1C forums, I came across the fact that not everyone understands what “item characteristics” are in 1C programs.
The term “characteristic” appeared in 1C quite a long time ago, and if previously it at least somehow corresponded to its name, now it does not correspond at all. Even in 1C Trade Management 10.3, characteristics were still associated with the properties of the item. Now everything is different.
In general, the term " characteristics of the nomenclature" is not very correct in this case, which is why many users have a misunderstanding of what it is.
What is the characteristic of nomenclature in 1C?
It would be correct to call it not “Characteristics”, but “ Trade offers" or " Nomenclature options" And then it would immediately become clear what it is and how to work with it.
And when users hear the term “characteristics,” they understand by it the properties of the item (color, size, etc.). In fact, the characteristic is exactly nomenclature option subordinate to a specific nomenclature (or type of nomenclature).
What are item properties in 1C?
For description " properties"In 1C, completely different objects and terms are used. This and Additional information. Moreover, additional information was migrated to 1C UT11 from previous editions and, in my opinion, more for compatibility than for practical use. Therefore, it is better to describe the properties of the nomenclature using .
Below I will tell you and show you how to use Additional details in 1C Trade Management 11 and what they give in practice.
An example of using characteristics and additional details in 1C.
First, let's enable the use of characteristics in the 1C UT11 settings. Let's go to the section Administration— Nomenclature.
We will also enable the use Additional detailsAndInformation in general settings.
But that is not all. After these settings, the use of characteristics will not appear in the nomenclature. Why? But because it is necessary to include the use of nomenclature characteristics in Nomenclature form.
Let's go to the section Regulatory and reference information — Settings and references, and then to the subsection Setting up product maintenance.
Here you need to enable the ability to edit details and check the box Use characteristics. Select use case Individual for item.
If you choose to use the characteristics General for item type, then the characteristics will be common for a certain type of item or, as in this example, where Types of item are not used, for the entire item. This is convenient when the characteristics are strictly the same for the entire product or a separate type.
For example, for the type of nomenclature “Nuts” there may be general characteristics of the thread size designation: “M10”, “M14”, etc.
In our case, the characteristics will be individual.
We also need to create . This can also be configured in the Types of Items directory on the tab.
Let's set up a few additional details. The value type of these details will not be arbitrary strings, but the ability to select values from the directory. Those. We will also enter the values of these additional details.
Another thing we will immediately set up is a very convenient functionality for auto-generating the name of characteristics when creating a directory element. All this can also be configured in the directory Types of nomenclature on the bookmark.
This is what the formula for naming a product characteristic looks like. (The same template can be set for items).
There is no need to enter the entire formula manually. No need to be scared. To enter formulas, there is a convenient formula editor in which you can select additional details. All you have to do is add addition signs and separators manually.
Now, when creating a new characteristic, you can fill in Additional details, and by clicking the button Fill in the name using the template automatically generate the name of the characteristic. What should be noted is very convenient.
So it’s not so difficult to figure out what the characteristics are in 1C Trade Management 11 and how to use them in conjunction with additional details.
conclusions
In fact, there is no difference between nomenclature and characteristics in 1C. The nomenclature is just a grouping when accounting for characteristics, for the convenience of working with the product, to shorten the product reference book and nothing more.
And there is no need to attribute here functionality of characteristics as properties of nomenclature.
Again:
Characteristics (in the sense of various parameters) - in 1C UT11 they are called Nomenclature properties or Additional details.
Pink product options (trade offers, product options) - in 1C UT11 they are called Characteristics of the nomenclature.
Automate routine procurement processes,
make the buyer's job easier
the “Purchasing Assistant” solution for 1C: Trade Management 10.3 and 11 will help.
Website website
Company
First system. Trade Automation Center
Loading...