3.5. Accounting entries related to profit and loss accounting The most important entries are provided with brief comments. Accounting accounts are located in the order prescribed by the current Chart of Accounts for financial and economic accounting

67. Business transactions Business transactions are individual business actions performed in the course of implementing the plan. Each operation causes a certain movement and change in the composition of funds. Some funds leave the enterprise, others

Accounting entries and salary reporting As we noted earlier, the program will automatically generate accounting entries for wages, as well as accruals and deductions after the Salary Reflection document has been created and posted.

6.2. Basic accounting entries for account 20 “Main production” Information on production costs (core production of this organization) is reflected in the active account 20 “Main production”. The balance of account 20 “Main production” at the end

6.3. Basic accounting entries for account 23 “Auxiliary production” To determine the cost of products and services of auxiliary production, active account 23 “Auxiliary production” is used. Account 23 is similar to account 20. Account balance

6.4. Basic accounting entries for account 25 “General production expenses” On the active account 25 “General production expenses” they keep track of expenses for the management and maintenance of workshops, that is, account 25 reflects the costs of the workshop. Account 25 balance at the reporting date

6.5. Basic accounting entries for account 26 “General expenses” On the active account 26 “General expenses” they keep track of the costs of managing and servicing the enterprise as a whole, that is, account 26 reflects the costs of the plant management. Account 26 balance

6.6. Basic accounting entries for account 28 “Defects in production” Active account 28 “Defects in production” is used to account for the costs of correcting defects and the corresponding funds spent on final defects. Account 28 has no balance at the end of the month and,

6.7. Basic accounting entries for account 29 “Service production and farms” On the active account 29 “Service production and farms”, the corresponding costs are taken into account if the enterprise’s balance sheet contains, for example, dormitories, hotels,

6.8. Basic accounting entries for account 96 “Reserves for future expenses” The most common is the reservation of employee salaries during vacation. The fact is that vacations to employees of the organization are provided unevenly throughout the year. This

6.9. Basic accounting entries for account 97 “Deferred expenses” Deferred expenses are expenses incurred in the reporting period, but essentially related to future periods. The main example of such expenses is the cost of preparing and developing a new

Create a Document: Menu Purchase – Receipt of goods and services- button "Add"– type of operation Purchase, commission.

Filling out the document header (Fig. 151):

• Line From– date;
• Line Counterparty– supplier of materials;
• Line Agreement– agreement with the supplier;

• Line Warehouse– the warehouse to which goods are received. It must be remembered that the type of warehouse for wholesale trade must be Wholesale(Fig. 150);

Checking parameters for entering amounts in the tabular section – button Prices and currencies(Fig. 152):

• Button at the top of the form "Prices and Currency";
• In line Currency The currency of the document must be indicated;
• In line Taxes You must tick the following box. details:
  • Take into account VAT, if the source document contains VAT;
  • Amount incl. VAT, if it would be more convenient to fill out the document by entering the total amount, including VAT. If the checkbox is not checked, then VAT is added on top of the amount indicated without VAT.
  • VAT included in price when using the simplified tax system, because The cost of goods according to accounting is formed taking into account the “input” VAT.

Filling out a bookmark "Goods"(Fig. 153)

An example of filling in the figure (Fig. 153).

Filling out a bookmark "Settlement accounts"(Fig. 154)

• Line Settlement account– account 60.01 “Settlements with suppliers and contractors”;
• Line Advance account– account 60.02 “Settlements for advances issued.”

Filling out a bookmark "Additionally"(Fig. 155)

As a result of posting the document, the entire cost of goods, incl. “input” VAT. A posting has also been created to offset the advance payment issued to the supplier - debit account 60.01 “Settlements with suppliers and contractors” and credit account 60.02 “Settlements for advances issued”, because At the beginning of the year the account balance was 60.02.

Registering a supplier invoice (Fig. 157)

• Enter via link Enter invoice at the bottom of the document Receipt of goods and services;
• In shape Invoice received added:
  • line Input number And from– supplier invoice number and date;
  • line Operation type code– for the receipt of goods, works and services, “01” is indicated;
  • checkbox Method of obtaining– is established in accordance with the method of receiving an invoice on paper or electronically;
  • checkbox Show VAT deduction– the organization applying the simplified tax system does not establish.

Contrary to the usual expression “”, the user does not acquire the software itself under a license, but the right to use the results of intellectual activity. Typically this right is non-exclusive. In Russian accounting, according to Regulation PBU 14/2007, such a right is not recognized.

If the payment for it was a one-time payment, then the cost of the non-exclusive right must be attributed to (abbreviated name - RBP), then it is subject to gradual write-off as expenses throughout the term of the contract.

It happens that the license agreement does not contain information about the validity period. Then the organization has the right to set the service life of the software itself; this must be indicated in the accounting policy. It is recommended, according to the information letter from the 1C company, that the period of use of this company’s software products be set at 2 years.

Example. The organization purchased from a partner of the 1C company a license to use the computer program “1C: Accounting 8.3 (rev. 3.0)”, version PROF, worth 13,000 rubles. It is necessary to reflect in the same program the purchase of the non-exclusive right to use the software, attribute its cost to deferred expenses and then write off the cost over two years to cost account 26 “General expenses” using monthly write-off transactions.

Purchasing software in 1C 8.3

We capitalize the software with the document “Receipt of goods and services”, indicating the type of document - “Services (act)”. When specifying the nomenclature, we will add a new position to the directory, call it “”, the type of nomenclature should be “Service”.

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When filling out the details “Deferred expenses”, you need to create a new element of the directory - a new item of deferred expenses, indicating in it the cost of the program and write-off parameters (the procedure for recognizing expenses, the start date of the write-off, the end date of the write-off of the BPR, account and cost analytics):

Thus, the cost of the purchased program will be immediately included in the BRP. Let's post the document "", and it will generate a posting in Accounting Account 97.21 according to the entered item "1C Accounting". (In this example, the purchasing organization is a VAT payer, so the posting was made for the amount of the cost of the program without VAT, and the VAT amount was included in Dt 19.04):

Write-off of deferred expenses

The operation is routine. It will be carried out according to the specified parameters (procedure for recognizing expenses, period, write-off account) automatically when performing monthly processing "". The program itself will determine the need to write off the RBP and calculate the amount.

When performing the operation, a posting is generated as specified (in our example, account 26), the amount is calculated based on the selected start date of write-off and end date.

1. Regularly create copies of infobases

1C specialists talk about this all the time, everyone knows this rule, but, unfortunately, not everyone follows it. It’s a pity if you have to remember the obligation to regularly copy the 1C database based on your own bitter experience. Believe me, those clients who have restored their accounting at least once after losing their database will forever remember how important this rule is.
In what cases can database copies help you:
- physical breakdown of the computer/server;
- virus infections;
- damage to the 1C information base itself;
- “unexpected” changes in data in the information base (if you suddenly discover that for some reason the data from previous periods has changed, it is possible to restore a copy and compare the information, find the reasons for the discrepancies).

You can create copies in different ways: upload manually (I described in detail how to do this in the article “Creating a copy of the database - why is it needed and how to do it”) or use special programs for automatic copying. But in this case, it is necessary to remember that in order to protect the database from viruses and physical damage to the computer, it is necessary to store copies of the database on some other media, for example, connect an external drive or flash drive, unload the database and disconnect the drive. However, it is very inconvenient to act this way every day, so the best option is to connect the 1C: Cloud Archive service. In this case, copies of your database will be created automatically and stored outside your local network - in the cloud. In the event of a breakdown or virus infection, you can restore copies from another computer at any time and start working. If you want to find out details about connecting this service, which is also part of the comprehensive contract for support of 1C: ITS, then fill out the application form, we will definitely call you back and tell you everything in detail.

2. Set a date for banning editing
After you have submitted your reports, you must close the period for editing to prevent accidental changes to the data. In 1C: Enterprise Accounting 8 edition 3.0, for this you need to go to the “Administration” tab and select “Support and Maintenance”.

Then expand the “Routine operations” item, put a tick next to the date of prohibition of changes and click on the “Configure” link.

We indicate the date – the last day of the closing period.

3. Close documents with a cross
Acquire a useful habit - closing documents with a cross if you opened them just to look. Very often I come across a situation where an accountant generates an OCB, expands to the account card to find out detailed information, opens the necessary document to look at it, and then closes it by clicking on the “Post and Close” or “OK” button. In this case, the document is re-posted, the amounts in the postings may change, and the sequence of document posting is confused. And then, at the close of the next month, a surprise awaits the accountant - in September the program “wants” to re-post all documents from January or even from last year. To prevent this from happening, it is necessary to set a date for prohibiting editing and not to repost documents unnecessarily, but simply close them with a “cross”.

4. Do not rename directory elements and carefully change their settings

Why can’t this be done or must it be done very carefully? It is necessary to understand that the changes made will affect the entire period of record keeping in the program. For example, if you changed the name of the counterparty, then the new name will be displayed in all printed forms, including earlier documents. To prevent this from happening, in 1C: Enterprise Accounting 8 edition 3.0, to change the name there is a special “History” link, where you can indicate from what date the new value is valid.

You also need to remember that, for example, changing the settings of the “Cost Items” and “Other Income and Expenses” directories may lead to changes in financial results after the month is closed and data in regulated reports. I talked about one similar situation that happened with my clients in the article “Why can the data in the reports of closed periods change? "

5. Regularly update information databases and analyze changes
Updates for 1C programs are currently released quite often, and they need to be installed sequentially, so it is imperative to keep your databases up to date in order to avoid emergency situations during the reporting period. After all, it may turn out that you urgently need a new reporting form, which are released with enviable regularity, and the neglected situation with updates can greatly fray your nerves. If you work in 1C via the Internet or you have a support agreement with our partners, you will not need to worry about this issue. If you update your databases yourself, then please pay due attention to this serious issue.
It will also be useful to take an interest in the results of the past update, because new functions are constantly appearing in the program and operating algorithms are changing. To keep abreast of all events, you can go to the “Administration” tab, select “Support and Maintenance”.

6. Do not duplicate entries in directories, use the 1C: Counterparty service
It happens that, having not found some counterparty in the directory, users add a new one, although in fact the required counterparty has already been entered into the database, but with some errors in the name, TIN or necessary fields are simply not filled in. It also happens that counterparties double-check when downloading bank statements for the same reasons. In this case, problems begin with the offset of advances, the balance on accounts 60 and 62 varies, problems arise with calculating VAT on advances and paying expenses to get into the KUDiR under the simplified tax system. In order to prevent such situations, I recommend using the 1C: Counterparty service, which will automatically fill in all the necessary information correctly, and regularly monitor the order in your directories.

7. Do not number documents and reference books manually
The program provides certain algorithms for automatic document numbering. If you decide to interfere with them, correct some number, for example, by adding a slash or some other symbols to it, then be prepared for the fact that in the future you will also have to monitor the numbering manually.

8. Enable display of accounting accounts in settings
By default, in the 1C: Enterprise Accounting 8 edition 3.0 program, the display of accounting accounts in documents is disabled. But I believe that an accountant is obliged to “keep his finger on the pulse” and constantly monitor the correctness of entering primary documents, without trusting the program to completely fill out such important details as accounting accounts. Therefore, we make sure to enable the display of accounting accounts in documents and make sure that materials are received on account 10, and not on account 41. To do this, go to the “Main” tab, “Personal settings” item.

Check the box “Show accounting accounts in documents.”

9. Correctly use subaccounts for 60 accounts
I have already spoken many times about how important it is to correctly use the advance accounts - 60.02 and 62.02, and how important it is to control the status of mutual settlements on the 60 accounts. Now I have decided to make this point a separate rule, which also must be observed. You should not argue with the program, trying to impose on it your opinion that the account data is not needed; you will still lose in this dispute, receiving in return a mess in your accounting.
I discussed this question in detail in one of my video tutorials. “How to bring order to account 60 in 1C programs”

10. Do not change the chart of accounts yourself
If you decide to add your accounts to the chart of accounts, you need to be prepared for the fact that this will entail certain difficulties. For example, once they approached me with the following problem: “We decided to put things in order in the accounting of fixed assets and added subaccounts to account 01 in accordance with the fixed assets groups, after which depreciation stopped accruing.” When adding subaccounts to account 20, there may be problems with closing the month, and subaccounts to a number of other accounts will not be included in the balance sheet - assets and liabilities will not match.
Very often, the issue can be resolved in another way without changing the chart of accounts, and if this is still required, then it is necessary to seek the help of specialists who could assess the consequences and make the necessary changes, ensuring the correct operation of the program.
I also discussed this question in detail in my article. “Adding your accounts and subaccounts - is it necessary to do this and what the consequences may be.”

11. Minimize manual entries and adjustments
I always encourage people to give up manual operations and document movement adjustments as much as possible. Currently, accounting in 1C: Accounting 8 is automated quite well and the need for manual entries does not arise so often.
The fact is that it is not always possible to make the entries correctly on your own; for example, the picture below shows an attempt to close advances to a supplier using a manual operation, but the third subconto (“Settlement Documents”) is not filled out. Such an adjustment can only aggravate the situation with mutual settlements, and in no way solve it.

I also published a detailed article on this topic, which I highly recommend reading: “Manual wiring - why doesn’t 8 “like” them? »

12. Correctly reverse documents
In order to reverse document movements, you need to create a special operation with the “Document Reversal” type.

In no case should you simply generate transactions manually, because in addition to entries in accounting accounts, the program reflects information in various registers necessary, for example, for calculating VAT. If you do not reverse the entire document, but correct something manually, then corrections also need to be made for all other registers.

Prompt receipt of information from regulatory authorities about changes in report statuses and received requests- without leaving the program, it is possible to quickly see changes in the status of the report, quickly find out about its acceptance or return with errors, it is also possible to receive requests from regulatory authorities and immediately respond to them.

You can always easily find the latest version of the report, which was actually sent - this is a very important point! After all, there are situations when, in attempts to finally collect information into a final report, several copies of one form are created, the data is changed, saved, and then it is very difficult to find the version that was actually sent. And this becomes especially relevant if it is necessary to prepare a corrective document. It takes a long time and tediously to verify information manually, wasting precious minutes of working time. If you send reports directly from 1C, next to the desired option it will be indicated that the report has been submitted; a long search will not be required.

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Manual postings in 1C 8.3

In accounting practice, there are a variety of situations when the standard methods used to resolve them do not work for some reason. This happens both in accounting and in working with 1C. In this case, you need to look for other, unusual ways to solve the problem.

One of these methods when working with 1C is the use of manual postings, performing manual operations. In fact, 1C is equipped with an almost exhaustive set of standard tools in the form of documents structured by sections, document journals, so that when making transactions you can use them.

Especially if you take into account the structure of document postings in 1C and the possibility of their thoughtless changes during manual operations. Therefore, if you decide to use manual wiring or operation, you must be sure of the need for this and its correctness. But, as we understand, different things happen. For example, you need to close advances on account 60 or 62. Then it is convenient to use manual operation. In the most general case, it is almost painless to use manual operations to calculate taxes, not including VAT. You can post accounts 58, 66, 67, 75, 79, 80, etc.

So, let's consider entering the operation manually.

Let’s open the 1C Accounting 8.3 “Taxi” interface program in the “Enterprise” mode to the desktop.

Then we’ll go to the “Accounting, taxes, reporting” section. Already there we select the menu item “Operations entered manually”.

Let’s create a new line in the operation log by clicking on the “+Create” button. In the drop-down menu, you can specify the type of document being returned: simply abstract, standard, or it will be canceled.

For our example, we will select “Operation”. In the created empty document, we will fill in sequentially all the necessary details of the manually created operation. At first it will be a hat. It is not necessary to fill in the number, because it will be generated automatically. The amount will also be entered after filling out the tabular part.

After filling out the header, add a transaction record by clicking the “+Add” button and fill in the details one by one. We carefully enter the debit accounts and their parameters, selecting the required values ​​from the directories that open. Then we repeat the steps for the loan account and its details.

Let’s check the entered data and create an operation using the “Save and close” button.

A new document will appear in the log of manually entered transactions reflecting our example of interest accounting.

Let's check its wiring by pressing the "Dt-Kt" button.

Manual, . These are synonyms for the action we considered in the example of this article.