Accounting policy in 1s 8.3 accounting 3.0. Accounting info
Below are examples of accounting policies for accounting purposes for different types of activities:
- Accounting policy in production
- Accounting policy in trade
- Accounting policy for the provision of services
In our video lesson, we consider how to analyze the accounting policy to see if it corresponds to the accounting that is maintained in the 1C 8.3 program. The accounting policy settings that are present in the program have been studied:
General information about accounting policy in 1C 8.3
Where can I find an accounting policy in 1C 8.3? Located she is In chapter The main thing:
An accounting policy in 1C 8.3 should be formed annually, even if there were no changes in it. This is due to changes in the program itself - it is constantly being improved, new fields and settings appear:
On your own initiative, you can make changes to the accounting policy if circumstances so require, for example, new transactions have appeared, etc., or in the event of a change in legislation. If this happens in the middle of the year, then a new accounting policy is created in the 1C 8.3 base, where in the column Used with you need to set the date from which it applies. If you change an existing document, the program will require you to re-do all transactions from the beginning of the year and problems may arise:
In 1C 8.3 Accounting for a legal entity, there are two accounting policy options: for a general and simplified taxation system:
Let's consider both options.
Setting up an accounting policy in 1C 8.3 for the general taxation system (OSNO)
Settings in 1C 8.3 are represented by seven tabs. In front of many positions there is a link in the form of a “?” sign, by clicking on it you can call up a tooltip that helps you navigate the program:
Therefore, in the article we will touch only those points that may raise questions or difficulties.
In the income tax settings, we will study two points:
The organization determines direct costs independently, but their choice cannot be arbitrary, it must be strictly justified economically. By button Create you need to set the conditions, under the simultaneous fulfillment of which the flow will be considered direct:
The list of the Type of expenses in NU is closed, each type is tied to its own line in the income tax return.
Nomenclature groups must be filled in from the list of Nomenclature groups in the directory of the same name, excluding groups that imply trading activities, since income from it falls into a different line of the declaration than income from the sale of own production:
The VAT tab is set by default to Accrue VAT on shipment without transfer of ownership, as this is a legal requirement. If there is a need to maintain, for example, if there are export operations, UTII, released, then this setting should be noted in 1C 8.3. You can determine the procedure for maintaining separate accounting on your own, fixing it with an accounting policy:
In 1C 8.3, it is possible to maintain separate accounting on account 19, then when this setting is set to account 19, a third subconto will open:
In each document, to account 19, it will be necessary to put down the procedure for reflecting input VAT:
Then you need to select the general procedure for registering invoices for prepayments:
This order will be in effect by default in 1C 8.3; for each contract with a counterparty, you can set your own order:
If you check the box The organization applies UTII, then by the link Types of activity, you can enter all the types of activities carried out, translated into UTII. In the form that opens, enter the type of activity, address. Based on these data, the 1C 8.3 program independently determines OKTMO, the K1 coefficient, and the tax office. In fact, it remains to enter physical indicators and K2, and then the UTII declaration will be filled in and calculated automatically:
The basis for the distribution of income when combining UTII with other taxation systems can be chosen independently. The Ministry of Finance recommends taking into account both sales and non-operating income:
This tab allows you to select the method of valuation of inventory (FIFO or Average) and goods in retail (using account 42 or without):
The main cost accounting account in the 1C accounting policy is indicated for automatic substitution in all documents, it can then be changed directly in them. Small organizations sometimes do not make sense to use account 20, they take into account all costs on account 26:
But if you still need to use it, then it should be noted for what types of activities it will be used:
If you choose to perform work, provide services, you will also have to fill in the method of writing off costs:
- Excluding revenue - account 20 is always closed at the end of the month;
- Including revenue - account 20 will be closed only for those item groups for which revenue is reflected this month;
- Including revenue from production services - the setting is valid only for sales reflected using the document :
Indirect costs can either be written off monthly to account 90 (direct costing) or distributed to 20:
In the second case, you need to set the rules for the distribution of accounts 26 and 25:
The creation of reserves in accounting records is the responsibility of all organizations. However, in the 1C 8.3 program for accounting and for tax accounting, the same procedure for deducting reserves prescribed in the Tax Code is used. Whereas in accounting these rules are actually absent and can be determined by the accountant independently, based on the circumstances. In tax accounting, deducting reserves is the right of an organization:
This setting is for organizations that experience similar situations of delays in the transfer-withdrawal of funds:
How to set up the accounting policy settings for income tax in 1C 8.3 is discussed in the following video:
An example of an accounting policy for tax accounting under OSNO
Here is a sample accounting policy of an LLC on tax accounting for several types of activities under OSNO, which can be downloaded for free:
- Accounting policy of LLC in production
- Accounting policy of LLC in trade
- Accounting policy of LLC when providing services
Setting up an accounting policy in 1C 8.3 for a simplified taxation system (STS)
There are six tabs here. Consider those of them that differ from those discussed above:
USN
We reflect the object of taxation and determine the type of income for substitution in documents by default, depending on which income is greater. At the same time, you can change this type of income manually directly in the documents:
The method of distribution of expenses is determined independently. To maintain uniformity in 1C 8.3, it is more rational to take into account Cumulative total:
Automatic formation of reserves, if desired, can be set only for the BU.
Specified in the form "Settings of taxes and reports".
Object of taxation
The object of taxation is indicated in the "Taxation system" section (Fig. 1).
Picture 1.
In accordance with Art. 346.14 of the Tax Code of the Russian Federation, the following are recognized as the object of taxation when applying the simplified tax system:
- income;
- income less expenses.
The choice of the object of taxation is carried out by the taxpayer himself, unless the taxpayer is a party to a simple partnership agreement or a trust management agreement (clauses 2, 3 of article 346.14 of the Tax Code of the Russian Federation).
If an operating organization is switching to the simplified tax system and before the transition the organization applied the general taxation system (Fig. 2), then in the settings you need to check the box "Before switching to the simplified tax system, the general tax regime was applied" and indicate the date of transition to the simplified tax system (see Fig. 2).
Figure 2. 
tax rate
The single tax rate paid in connection with the application of the simplified taxation system is indicated in the STS section (Fig. 3).
Figure 3 
The proposed default tax rate depends on the object of taxation. It is:
- 6 percent - for the object of taxation "Income";
- 15 percent - for the object of taxation "Income minus expenses".
If, in accordance with the law of a constituent entity of the Russian Federation, tax is paid at a lower rate, the "Tax rate" field indicates the rate at which the tax is paid.
The procedure for reflecting advances from the buyer
The accounting policy parameter "Procedure for recording advances from the buyer" sets the default accounting rule for received advances. It is set for the organization as a whole and can take one of the following values (Fig. 4):
- USN income;
- The income of the consignor.
Figure 4 
The option "Income of the consignor" is available if the functionality "Sale of goods or services of consignors (principals)" is enabled (Fig. 5).
Figure 5 
If the order for reflecting advances "Income of the simplified tax system" is selected and when reflecting an advance this order is not changed in the document, then in the register "Book of income and expenses (section I)" income will be recorded for the purposes of the simplified tax system (Fig. 6).
Figure 6 
If the order for reflecting advances is "Income of the committent" or when reflecting an advance, this order is set in the document, then in the register "Book of income and expenses (section I)" no income will be recorded for the purposes of the simplified tax system (Fig. 7).
Figure 7 
The procedure for recognizing expenses
For the object of taxation "Income minus expenses" in the "STS" section, a group of parameters "Procedure for recognizing expenses" is available with a list of events for recognizing expenses (Fig. 8).
Figure 8 
Each type of expense has its own list of recognition criteria. Events that must occur in order for the program to take into account expenses when determining the tax base are marked with checkboxes. At the same time, flags are checked for individual events, and there is no way to uncheck them. This means that for the expense to be recognized, this event must necessarily occur.
Material costs
For material expenses, the obligatory conditions for recognition as expenses that reduce the income received are the posting of materials (the event "Receipt of materials" and payment (the event "Payment of materials to the supplier").
There is one more event "Transfer of materials to production" in the list. It is present because until January 31, 2008 inclusive, there was a rule that allowed the cost of paid materials to be included in expenses only as they were written off to production.
According to the current wording of paras. 1 p. 2 art. 346.17 of the Tax Code of the Russian Federation, in order to recognize material costs for the purchase of raw materials and materials, it is enough to take them into account and pay. Thus, in order to account for the costs of purchasing materials in accordance with the current legislation, there is no need to check the box "Transfer of materials to production".
Expenses for the purchase of goods
For expenses for the purchase of goods, the obligatory conditions are the posting of goods (the event "Receipt of goods"), payment for goods (the event "Payment for goods to the supplier") and the sale of goods (the event "Sale of goods").
In the list of conditions for the recognition of expenses for the purchase of goods, one more event is indicated: "Receipt of income (payment from the buyer)". Until 2010, the position of the Russian Ministry of Finance was that, in order to recognize expenses for the purchase of goods, only those goods that were paid for by buyers can be considered sold. However, the Presidium of the Supreme Arbitration Court of the Russian Federation did not agree with this (decision of the Presidium of the Supreme Arbitration Court of the Russian Federation of June 29, 2010 No. 808/10), which prompted the Ministry of Finance of Russia (letter of October 29, 2010 No. 03-11-09 / 95) to change its position regarding the moment of sale of goods. Thus, starting from 2011, when setting up the procedure for recognizing expenses, the taxpayer may not check the box "Receipt of income (payment from the buyer)" without fear of tax consequences.
Input VAT
For input VAT amounts, the obligatory conditions for recognition in expenses are the submission of the tax amount by the supplier ("VAT submitted by the supplier" event) and payment of the tax ("VAT paid to the supplier" event).
An additional condition is specified in the list of events: in order to recognize VAT in expenses, "Expenses on purchased goods (works, services)" must be accepted, to which they relate. Due to the ambiguity of the provision, each taxpayer must independently decide on this issue and either leave (default value) or uncheck "Expenses for goods (works, services) accepted".
Additional costs included in the cost
For additional costs included in the cost price, the obligatory conditions are their acceptance for accounting (the event "Receipt of additional costs") and payment (the event "Payment to the supplier"). Another condition - "Write-off of inventories" (which include additional costs) is variable. It needs to be synchronized with a similar inventory expense recognition condition.
Customs payments
Three conditions are provided for the recognition of customs payments as expenses taken into account when determining the tax base.
The first two conditions "Import of goods cleared" and "Customs payments paid" are mandatory. There is no setting change for these conditions.
The third condition "Goods written off" is optional. The program handles this condition in the following way. If the box "Goods written off" is not set, then customs payments are taken into account in expenses in full (entries are made in the register "Book of accounting for income, income and expenses (section I)" on expenses that reduce income received) when posting the document "Customs declaration on imports". If the "Goods written off" checkbox is checked, then the inclusion of customs payments in expenses, which reduce the income of the current period, is carried out by the routine closing operation of the month "Write-off of customs payments for the simplified tax system". The amount of accepted expenses in this case is determined in proportion to the cost of goods sold, upon import of which customs payments have been paid. If the taxpayer wants to avoid possible claims from the tax authorities, then in the settings for the procedure for recognizing expenses, check the box "Goods written off" (default value).
Tax holiday regime
The laws of the constituent entities of the Russian Federation may establish a tax rate of 0 percent for taxpayers - individual entrepreneurs registered for the first time after January 1, 2015 and engaged in entrepreneurial activities in the industrial, social and (or) scientific fields (paragraph 1, clause 4, article 346.20 Tax Code of the Russian Federation).
These persons are entitled to apply a tax rate of 0 percent from the date of their state registration as individual entrepreneurs continuously for two tax periods. Moreover, if the object of taxation is income reduced by the amount of expenses, the minimum tax provided for in paragraph 6 of Art. 346.18 of the Tax Code of the Russian Federation is not paid.
Types of entrepreneurial activity in the industrial, social and scientific fields, in respect of which a tax rate of 0 percent is established, are established by the constituent entities of the Russian Federation on the basis of the All-Russian Classifier of Services to the Population and (or) the All-Russian Classifier of Types of Economic Activities.
When using the right to tax holidays, it should be taken into account that at the end of the tax period, the share of income from the sale of goods (works, services) in the implementation of types of entrepreneurial activities in respect of which a tax rate of 0 percent was applied, in the total volume of income from the sale of goods (works) , services) should be at least 70 percent.
The laws of the constituent entities of the Russian Federation may establish additional restrictions on the application of a tax rate of 0 percent, including in the form of:
- restrictions on the average number of employees;
- restrictions on the maximum amount of income from sales received in the course of carrying out a type of entrepreneurial activity in respect of which a tax rate of 0 percent is applied.
In case of violation of the established restrictions on the application of the 0 percent tax rate, an individual entrepreneur is considered to have lost the right to apply it and is obliged to pay tax at the tax rates established for "ordinary" taxpayers.
If the user - an individual entrepreneur has the right to apply a tax rate of 0 percent and decided to use this right, then in the settings for taxes and reports in the "STS" section, you need to check the "Tax holidays" box (Fig. 9).
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Before you start working in the program, you must configure the accounting policy of the organization. We are talking about such settings 1C 8.3 and 8.2, such as, for example, what tax regime the company is in, how to allocate costs, how to take into account the cost, depreciation methods, and so on.
The question immediately arises: where to find an accounting policy in 1C 8.3? There is a link to it in the "Organizations" directory in the "Go to" section:
The accounting policy filling settings window consists of several tabs and two buttons with a choice of taxation mode. Let's consider all bookmarks related to the general mode in turn.
The first tab to fill out is .
The first element on this tab is a checkbox where you need to indicate whether accounting is applied according to the requirements of PBU 18.02. This is required for income tax purposes.
It's mostly checkboxes, I'll go through them in order:
- We indicate whether the company has activities without VAT or with VAT at a zero rate. If this box is checked, when selling such goods or services, separate accounting for batches will be kept in order to correctly reflect VAT.
- If the organization uses simplified VAT accounting, check the corresponding box. Keep in mind that simplified accounting has some limitations. For example, VAT cannot be charged on positive amount differences.
- In the third paragraph, you need to indicate whether VAT should be charged on shipment if there is no transfer of ownership.
- Here we indicate whether to charge VAT on the transfer of real estate without transfer of ownership.
- Until 10/01/2011, VAT can be charged on positive amount differences and separate invoices can be issued. If such accounting is required, check the corresponding box.
- Invoices can be generated in conventional units. If this box is checked, then such invoices will be printed in rubles.
If the organization is a UTII payer, check the appropriate box and select the cost allocation base.
Stocks
On this tab, you only need to select the inventory valuation method.
Expenses
Here you need to indicate the types of activities for which costs are taken into account on account 20. You also need to specify the method of inclusion in the cost price and specify additional settings (if necessary).
reserves
This tab indicates whether reserves will be formed in accounting or or both at once.
Our video on entering an organization and setting up an accounting policy in 1C 8.3:
1C has accounting settings that we must define for the entire program. But part of the settings we should define for each specific organization. They are set in the accounting policy of the organization.
In the new generation of 1C 8 programs, the accounting policy setting mechanism is significantly different from the old "eights".
If you keep records for one organization, then you fill in the accounting policy in the menu:
NSI and administration - NSI - Information about the enterprise - Information about the organization.
Now the path to setting up an accounting policy will change somewhat, as a menu item will be added:
NSI and administration - NSI - 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 appropriate 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 result and controlling. I will point this out explicitly in some situations.
But, I will make a reservation right away. In this article, I do not pretend to be a complete description of all such connections. Before starting work, 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 the only organization), we open the "Accounting policies and taxes" tab.
Under the heading Accounting Policy, we see a single line: the "Create New" hyperlink. Click this link and proceed directly to filling out the accounting policy.
Think of a descriptive name. So, to understand what kind of accounting policy it is. This is especially useful if there are multiple 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 base 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 in the menu NSI and administration - Financial result and controlling - Accounting for goods select batch accounting and set the Separate goods accounting for VAT taxation flag. The Financial result and controlling section will be discussed in more detail in a separate article.
You do not need to set this flag if you use the program only for management accounting (for example, accounting is kept separately in Accounting 3.0).
and Choose which depreciation method you use in tax accounting: linear or non-linear.
VAT
Here, the parameters for separate accounting at VAT rates are determined (i.e., when there are 0% and excluding VAT rates during sales). There are only two of them. If you have such rates, then put down the flags for the rules that you use.
If you do not keep separate records, just skip the bookmark.
The very maintenance of separate accounting at VAT rates is configured in the section NSI and administration - Financial result and controlling - Accounting for goods. Here it will be necessary, as for UTII, to set batch accounting and the Separate accounting of goods for VAT taxation checkbox. As I said, a separate article will be devoted to this section.
Stocks
Choose one of the options for calculating the cost of goods when writing off. As usual, be careful - see if the selected setting matches the parameters specified in the section Financial result and controlling - Accounting for goods. For example, for FIFO, it will be mandatory to specify the batch accounting option (you cannot select Not Used).
There are two options for FIFO.
FIFO (weighted) - estimation of reserves according to a mechanism similar to advanced analytics from the PMS and the previous generation of Integrated Automation. FIFO balances are calculated at the end of the month. But all write-offs during the month will be written off at the same average monthly cost
FIFO (sliding) - the document of 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 write-off order in FIFO. You will not see this setting in the selection list if you do not have batch accounting installed.
Accounting
Settings relate to some features of accounting. Here you can define:
- Whether products will be accounted for at planned prices during the month (they will need to be set up separately) and whether account 40 will be used.
- Will information on the accrual and payment of wages be visible to accountants in the turnover - balance sheet 70 accounts for each employee or only the total amount. If you select the total amount, then detailed information will be available only in the payroll subsystem for users with the appropriate rights.
- Do I need to additionally keep an off-balance sheet of goods and materials in operation.
- How to generate postings for mutual offsets: whether to use intermediate account 76 or to offset directly. Sub-accounts 76 accounts for these purposes are predetermined: 76.09 and 76.39.
reserves
On this tab, you define the parameters for accruing reserves in accounting and tax accounting. These are the rules in accordance with your real accounting policy, there is nothing specific to 1C here.
On the switch General - Simplified choose Simplified:
You should indicate the date of transition, notification data and select the STS option: Income or Income and expenses. The program offers a default maximum tax percentage, you can change it if necessary.
All other parameters are filled in the same way as described above for the OSNO.
Accounting policy in 1C 8.3 for a management organization
The management organization in 1C 8.3 programs is optional. It is needed for those cases when in management accounting part of the operations of the movement of goods and materials should be taken into account differently than in the regulated one. For example,
- the dates of acceptance for accounting of goods and materials differ,
- prices differ upon receipt, shipment, etc.
- operations have a different economic meaning. For example, in one type of accounting it is a write-off, and in another it is a shipment, etc.
You don't have to specify any accounting policy for this organization. And that's how it will work. But there is a section of accounting for the sake of which it is worth introducing an accounting policy for a management organization - this is inventory accounting.
What happens when you use a Management Organization?
For one operation, you enter documents for management accounting and for regulated accounting separately. At the same time, management reports on cost, gross profit, etc. you will get documents specifically for the Management Organization.
The usual operations, which, as a rule, are the majority, are accounted for in management accounting for the same organization as in the regulated one. And according to the inventory write-off cost calculation policy 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 an average one in the Management Organization.
For a management organization, you can specify an accounting policy in the same way as for the rest. It only needs to specify the inventory accounting method.
Return of goods from the customer
Such situations occur for various reasons. The documents for returning goods from buyers are located in the section "Sales". In a group "Returns and Adjustments" — "return documents".
Return documents can be of 3 types: return from the client, return from the commission agent and return from the retail buyer. Depending on the selected view, certain document details will be available or not.
Also, when returning, you can use "requests for the return of goods from buyers", which are also in the section "Sales", in a group "Returns and Adjustments" relevant documents for the return of goods from customers.
At the top of this magazine are the already familiar quick selection commands. This is Current state return item, period of execution, a priority and responsible manager.
The generated requests can also be of 3 types, namely - "request for the return of goods from the client", "request for the return of goods from the commission agent" and "request for the return from the retail buyer".
Buyer return request
Let's create the first application and see what the program 1C Trade Management (UT 11) offers us here 11.2.
First, of course, the status. Applications can have several statuses, and, depending on the status set, certain actions will be available or not available on the application.
For example, in order to return goods, the application must have the status "to return" or "to be done". If she is in the status "under agreement", then a refund on such an application will not be possible.
On the basic the tab contains information about the client, his counterparty, the agreement used, the payment procedure. The data of our organization, the warehouse and a rather important field are also indicated - this refund for returned goods. There are three compensations:
- "Replace Items", that is, instead of the returned product, the client will be provided with another product, possibly different from the returned product. Depending on this, the goods on the tabs will be filled "returned goods" and "replacement goods".
- "Refund money"- everything is simple here. Refunds are made by documents - either this is an account cash warrant, or a non-cash write-off of funds.
- "Keep as an advance"- that is, after the return of the goods in the configuration 1C Trade Management (UT 11) 11.2, our debt to the client is registered, and on account of this debt it will be possible to ship goods in the future.
On the tab "returned goods" the nomenclature is filled in. The only thing worth paying attention to here is the most extreme field "Document of sale". You can pick up goods according to the sales documents by which they were previously shipped. Also, if we manually filled in the goods themselves, you 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 last documents.
Or you can use the command "add items from sales documents". Then a sales document is selected, and goods are already selected from it.
On the tab "replacement goods" indicate which goods are provided in exchange for those returned, and at what prices such compensation will be provided.
On the tab "additionally" the type of operation, the return of the client (either from the commission agent or from the retail buyer) and the fields familiar to us - such as transaction, division, manager, currency; flag, whether the price includes VAT, and the taxation regime.
So, according to the conditions, we return 1 refrigerator. The return price is indicated. We indicate that everything will be done on the same, today's date. As compensation, we will indicate that a replacement product will be made.
It will be possible to add a credit to payment after shipment of 100%, we will indicate today's date.
On the tab "Replacement Products" we will indicate what product will be provided in return. 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 the prices from the prices registered in the program.
On the tab "additionally" the type of operation is specified - the return of goods from the client. Our deal is complete. Filled in information about taxation, and that the price includes VAT.
Let's go back to Replacement goods. Once again, make sure that we have the intended action here. "to ensure". Returned goods - fill in all the information. Status "to return", and
Issuing a return invoice
Now let's try to issue a refund directly. 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 use the command "make a refund".
The 1C Trade Management program version 11.2 filled in all the basic necessary information based on the data it had. And we see that the application is the basis. The return is carried out according to the document of sale, our past.
On the tab "Products" the return refrigerator is full. The sales document is indicated, on the basis of which we previously carried out the sale, as well as the quantity and price of this refrigerator.
On the tab "additionally" information on the manager of the transaction, within which the return operation is carried out, is indicated. Subdivision specified. The currency of the document is rubles. The operation is the return of goods from the customer. Taxation regime – subject to VAT, the price includes VAT.
Such a document can be posted and closed.
Now we need to get back to our customers' return requests. Given that the client has already returned the refrigerator to us, now we need to return the replacement goods (refrigerator) to our client. To do this, on the tab "replacement goods" it is necessary to install the provision of the goods " for shipment". Specify an action "ship" and carry out such a document.
Registration of an invoice for the shipment of goods in exchange for the returned
Let's go to the magazine "sales documents". We see that our application for the return of goods to customers appears in the instructions for registration. In this case, in terms of the refrigerator provided as compensation, our return request begins to play the role of a customer's request for sale.
Therefore, we can select this application, and on the basis of it, draw up the implementation.
System 1C Trade Management (UT 11) 11.2 says that the status of our application does not correspond to the required one.
Let's go back and change the status "to be done". We will carry out such an application, and now, on the basis of 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 "Products" Refrigerator provided as compensation.
On the tab "basic" filled in all the information on our client, counterparty, agreement with him. Our organization is indicated - Trade House Optovichok; warehouse from which the sale is made. Currency specified.
On the tab "additionally" the responsible manager is filled; the transaction in which the operation takes place. Subdivision 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 performed, namely, the return of the goods and the provision of another, more expensive goods as compensation, we have formed a debt of the client to us, and now it is necessary to reflect the fact of payment of this debt.
Suppose that the customer has agreed to pay this debt in cash. To do this, we go to the section "Treasury Department", in "Incoming Cash Orders", and in the journal of incoming cash orders go to the tab "for admission".
Choose here payment basis- billing documents. In the order list "for admission" we see our return request from the customer.
The amount of the debt that the client must pay to the cashier corresponds to the difference between the value of the returned goods and the goods that we provided to him as compensation. By selecting this application and using the command "apply for admission", we create an incoming outgoing note.
The 1C Trade Management program has already filled out all the necessary accounting information, namely, the cash desk, the payer.
On the tab "payment breakdown" all supporting documents are indicated, the buyer, the cash flow item is filled. The only thing on the tab Seal- we can clarify the data for printing an incoming 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 it has the current status done. Otherwise, you could set this state manually.
Thus, in the program 1C Trade Management version 11.2, the operation of returning goods from our customers is carried out.
Item characteristics
“Characteristic of the nomenclature” in 1C is not a characteristic at all, but a trade offer or product variant.
Here is such a pun. Let's see why this happened.
Reading the topics on the forums on 1C, I came across the fact that not everyone understands what the “characteristics of the nomenclature” are in the programs of the 1C company.
The term "characteristic" in 1C appeared a long time ago and if earlier it somehow answered its name, now it does not answer at all. Even in 1C Trade Management 10.3, the characteristics were still associated with the properties of the nomenclature. Now it's not like that.
After all, the term " nomenclature characteristic” is not very correct in this case, which is why many users misunderstand what it is.
What is the characteristic of the nomenclature in 1C?
It would be correct to call not "Characteristics", but " Trade offers" or " Item 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 it as the properties of the nomenclature (color, size, etc.). In fact, the characteristic is precisely nomenclature variant subordinate to a specific nomenclature (or type of nomenclature).
What are item properties in 1C?
For description " properties» in 1C are completely different objects and terms. This and Additional Information. Moreover, additional information migrated to 1C UT11 from previous editions and, in my opinion, more for compatibility than for practical use. Therefore, the properties of the nomenclature are best described through.
Below I will explain 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.
To begin with, we will enable the use of characteristics in the settings of 1C UT11. 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 the characteristics of the nomenclature in Type of nomenclature.
Let's go to the section Reference information — Settings and directories, and then to the subsection Setting up item maintenance.
Here you need to enable the ability to edit details and check the box Use Characteristics. Select use case Individual for nomenclature.
If you choose to use features Items common to type, then the characteristics will be common for a certain type of item or, as in this example, where Item types 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 product type "Nuts", there may be common characteristics for designating the thread size: "M10", "M14", etc.
In our case, the characteristics will be individual.
We also need to create . This is also configured in the Types of item reference on the tab.
Let's get some additional details. The value type of these attributes will not be arbitrary strings, but the ability to select values from the reference book. Those. we will also get the values of these additional details.
Another thing we will set up right away is a very convenient functionality for auto-generation of the name of characteristics when creating a directory element. All this is also configured in the directory. Types of nomenclature on the bookmark.
This is how the formula for naming the characteristics of the nomenclature looks like. (The same template can also be set for the nomenclature).
You do not 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. It remains to manually put down the addition signs and separators.
Now, when creating a new characteristic, you can fill in Additional details, and by pressing the button Fill in the name according to 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.
findings
In fact, there is no difference between the nomenclature and the characteristic in 1C. The nomenclature is just a grouping when accounting for characteristics, for the convenience of working with the goods, to reduce the stock list reference and no more.
And there is no need to add functionality of characteristics as properties of the nomenclature.
Again:
Characteristics (in the sense of various parameters) - in 1C UT11 are called Item properties or Additional details.
Pink options for the nomenclature (trade offers, product options) - in 1C UT11 are called Nomenclature characteristics.
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In this article, we will consider the next important stage in preparing for work in the 1C program: Enterprise Accounting 8 - setting up an accounting policy. If the setting of accounting parameters applied to all organizations in the infobase, then the accounting policy is filled in for each organization and may be changed periodically. Its correct filling is the key to successful work in the program.
You can go to setting the accounting policy settings through the "Main" section.
Of course, turning to the accounting policy, we have a completed directory of the organization, when filling out which we have already established the type of organization and the taxation system.
By the way, we can refer to the accounting policy without leaving this directory, just select the necessary organization.
And then by clicking the "Create" button we form a record for a certain period. We immediately see the opportunity to re-select the taxation system, since the organization can switch to the simplified tax system or return to the basic tax system, then we change this position in this setting.
Tax accounting for organizations on OSN is carried out automatically in the program, and the first customizable tab is "Income tax".
Initially, it should be noted whether or not the organization PBU 18/02 applies. Only small businesses and non-profit organizations can not apply. If you have the right not to keep records in accordance with PBU 18/02 and do not have the skills to apply it in practice, then I recommend that you do not check this box. If your organization is not small, then you need to check the box.
The following setting provides a choice of depreciation method in tax accounting: linear or non-linear. These two methods are provided for by the tax code (Article 259, paragraph 1).
Organizations that choose to apply the straight-line method of depreciation must apply it to all fixed assets. If you decide to use the non-linear method, then it is possible to use it only for fixed assets from depreciation groups 1 to 7. Since, regardless of the method established by the taxpayer, when depreciating structures, buildings, transmission devices, intangible assets included in the 8-10 depreciation group, the program will automatically apply the straight-line method in accordance with clause 3 of article 259 of the Tax Code of the Russian Federation.
As for the method of paying off the cost of overalls and special equipment, the program gives the right to bring tax and accounting closer together when choosing the second position in the list, which appeared in 2015. But when choosing the first position, due to the fact that in accounting the cost will be written off depending on the service life, temporary differences will appear that will need to be taken into account.
For the purposes of tax accounting for income tax, in accordance with paragraph 1 of Art. 318 of the Tax Code of the Russian Federation, all sales and production costs are divided into direct and indirect. The same paragraph provides an approximate list of expenses that may be direct: material costs, labor costs, insurance premiums, depreciation. When direct costs are reflected, posting Dt 90.02 - Kt 20 is formed, when indirect costs are reflected, expenses from account 20 are debited to account 90.08. So, we can determine which expenses will be debited to account 90.02, and which to account 90.08, by contacting the information register "Methods for determining direct production costs in NU".
This register is essentially a separator between direct and indirect costs. What will be listed here, what types of expenses, on what accounts - will be reflected in the income tax return in line 10 in Appendix 2 to sheet 2.
Mandatory to fill in this register are the details "Year", "Organization" and "Type of expenses NU", a reference book that exists in the program as predefined, that is, indicators cannot be entered into it. It corresponds to those lines of expenses that should be reflected in the income tax return. Depending on what type of expenses is selected, the declaration will be filled out in this way.
Since we are talking about direct costs, we choose from this list as mentioned above: material costs, insurance premiums, depreciation, wages. The remaining indicators are optional, but you can fill in a more detailed display by debit, by credit, by department, by cost item. In this case, all costs for the specified item will be direct. With more detailed filling, if there is such a need, one should be more careful. So that with a combination of parameters, the rules for determining direct costs do not intersect and do not repeat.
Let's move on to the next setting - setting item groups. It is needed for organizations that are engaged in the production of products, the provision of services or the performance of work.
Filling in the register is formed in accordance with the activities of the organization, by clicking the "Create" button we select the nomenclature group necessary for the organization, which relates to our own production. Working directly with the directory of the same name, it is possible to create these same groups. But it is not recommended to "split", to create too many item groups. It is better to create groups for those types of activities in the context of which there is a desire to track the financial result.
Next comes the "VAT" tab. The first thing to do is to indicate whether you are exempt from paying VAT under Art. 145 or 145.1 of the Tax Code of the Russian Federation. These articles are exempt from payment if the revenue of an organization or an individual entrepreneur does not exceed a certain limit or the organization has the status of a research project participant in accordance with the Federal Law "On the Skolkovo Innovation Center". When the checkbox is checked, the position "Without VAT" is automatically set in the document "Sales of goods and services", and invoices are recorded in the journal in the cases listed in clause 3.1 of Art. 169 of the Tax Code of the Russian Federation.
If the taxpayer carries out transactions subject to taxation and transactions not subject to VAT or at a rate of 0%, then he is obliged to keep separate records and check the following boxes.
The appearance of a checkbox in the next position leads to the calculation of VAT and the formation of an entry in the sales books at the time of shipment of goods, when we post the document "Sales of goods and services" with the type of operation "Shipment without transfer of ownership".
If such a moment of accrual does not suit us, then we do not set the checkbox, then the entry in the sales books and the VAT charge will be formed only after the transfer of ownership, when we post the document "Sale of shipped goods".
The last setting on this tab concerns the procedure for registering advance invoices. The program offers 5 options to choose from.
By default, it is set to "Register invoices always upon receipt of an advance", this option involves the creation of invoices for each amount received. The exception includes prepayment amounts credited on the day of receipt.
In the second option, the registration of invoices for advances credited within 5 calendar days will not take place. This option implements the rule enshrined in paragraph 3 of Art. 160 of the Tax Code of the Russian Federation, according to which the seller must issue an invoice to the buyer for the amount of the prepayment within five calendar days after receiving it, if the shipment against the paid account is also made within five days.
The next option determines the registration of advance invoices only for amounts that have not been credited at the end of the month. But according to the explanations of the Ministry of Finance, this is used for continuous long-term deliveries of goods, the provision of services to the same buyer.
The fourth option is intended for organizations that are ready to defend the position that payments are not recognized as advance if the shipment and payment for goods occurred in the same tax period.
The latter option is designed for organizations that, in accordance with paragraph 13 of Article 167 of the Tax Code of the Russian Federation, have a production cycle that exceeds six months in duration. And they have the right to consider the moment of occurrence of the tax base on the day of shipment.
Another bookmark for setting up accounting policies - "UTII". It is noted here whether the organization is a UTII payer. And if the organization carries out retail trade, and this retail trade falls under the payment of UTII, then the second position is also fixed.
There are two possibilities for specifying the basis for the distribution of costs by activity. Expenses that cannot be attributed to a specific type of activity will be allocated according to the selected base.
Go to the "Inventory" tab. It is necessary to choose a method for assessing the inventory at an average cost or FIFO. The established method is used both for accounting and for tax purposes.
And we prescribe a method for evaluating goods in retail at the purchase price or at the sale price (these methods are referred to in PBU 5/01 p. 3). If there is a need to see the trade margin, then it should be taken into account at the selling price, but remember that in tax accounting, goods are valued only at the acquisition cost. If you are not ready to take into account the difference between accounting and tax accounting, then you should choose "acquisition cost".
There is another large and very important tab in the accounting policy - "Costs". The first thing we reflect is the main cost accounting account and the types of activities, the costs of which are recorded on account 20. We check the boxes whether the costs for the production of products and the provision of services will be taken into account on account 20.
If some costs will be reflected in the 20th account, then the opportunity to choose how the 20th account will be closed becomes active. The "Without revenue" option allows you to always close the 20th account, regardless of whether there was revenue or not. Option "Taking into account the proceeds from the performance of work (provision of services)" - 20, the account will be closed, provided that in the current month the proceeds are reflected in the same item group as the costs. The third option makes it possible to close the 20th account for the nomenclature group for which the proceeds are received and the sale is reflected in the document "Act on the provision of production services."
Below, provided that at least one type of activity is selected, the "Indirect costs" button becomes active.
In the window that opens, we see the settings for 26 and 25 accounts. For account 26, you need to determine how general business expenses will be closed. If included in the cost of sales, otherwise this method is called direct costing, then the amounts from the 26th account of the month are automatically sent to account 90.08. If in the cost of products, works, services, then all these expenses from account 26 will be closed to account 20, and thus, on account 20 we will see the total cost of our production (our work and services). In this case, you will need to choose a method for allocating costs to the cost of products (works, services).
Be sure to fill in, starting from what period and for which organization this setting is valid, we also indicate the distribution base, choosing a position from a predefined directory. Suppose an organization has material-intensive production, the main costs are material, then it may make sense to take them as a distribution base. Either labor-intensive production of the main share of costs - wages. Or a large output, will lead to the choice - "Output". It all depends on the type of activity and the specifics of the organization. There is the possibility of more detailed filling, take into account cost items, division. You can select cost account 25 or 26, if you do not specify a specific one, then the costs are debited from both accounts. A similar write-off will occur with unfilled units and cost items. Detailed detailing may be required, for example, when different distribution bases need to be applied to one type of expense.
Next to the "Indirect Costs" button is the equally important "Additional" button.
In this window, we indicate whether the calculation of the cost of semi-finished products and services is carried out by our own division. If we put at least one checkbox, then you still need to select the sequence of production stages.
Choosing the option to set manually, we create the document "Order of departments for closing cost accounts", in which, by means of the "Add" button, we form the order of divisions.
If you select automatic determination of redistributions, there is no need to generate the document "Order of departments for closing cost accounts". But in order for the program to work correctly for organizations that provide services to their own divisions, it becomes possible to set up a counter release of products (services). By clicking the "Create" button, we proceed to setting up the counter issue register.
Even when filling in the settings in the "Advanced" window, you need to decide whether you will take into account deviations from the planned cost. If an organization uses account 40 in accounting, output is carried out at the planned cost, and at the end of the month, the deviation of the actual cost from the planned one is calculated.
The last bookmark for setting up an accounting policy is "Reserves".
Reserves in the program are formed automatically depending on the delay. Income taxpayers have the right to create reserves, including for doubtful debts. If provided by the accounting policy of the organization, then we note.
We considered the settings provided that the organization is on the general taxation system. If the organization is on the simplified tax system, then the setting will look different, exactly how it will be discussed in the next article.
