1s 8.3 accounting adjustment of sales of shipped goods. Implementation adjustments. Sales adjustments are not included in the purchase or sales ledger

How to adjust the implementation in 1C:Accounting by the previous period

The need to adjust the amount of the sales document for the previous period may arise for various reasons, for example:

• in case of detection of errors in documents for shipment of goods/services
• in case of changes in contractual terms relating to previous deliveries (for example, an additional agreement was made to reduce the price, including for the previous period), etc.

Solution options

The required changes must be reflected in accounting and tax accounting in accordance with Article 54 of the Federal Law of July 27, 2006 N 137-FZ:

Article 54. General issues of calculating the tax base 1. Taxpaying organizations calculate the tax base at the end of each tax period on the basis of data from accounting registers and (or) on the basis of other documented data on objects subject to taxation or related to taxation. If errors (distortions) are detected in the calculation of the tax base relating to previous tax (reporting) periods in the current tax (reporting) period, the tax base and tax amount are recalculated for the period in which these errors (distortions) were made. (as amended by Federal Law No. 137-FZ of July 27, 2006) If it is impossible to determine the period of errors (distortions), the tax base and tax amount are recalculated for the tax (reporting) period in which the errors (distortions) were identified. The taxpayer has the right to recalculate the tax base and the amount of tax for the tax (reporting) period in which errors (distortions) relating to previous tax (reporting) periods were identified, also in cases where the errors (distortions) led to excessive payment of tax . (paragraph introduced by Federal Law dated July 27, 2006 N 137-FZ, as amended by Federal Law dated November 26, 2008 N 224-FZ)

Let's look at how to reflect all this in the 1C: Enterprise Accounting program. We will need the “Implementation Adjustment” document.

The resulting document postings depend on whether the tax period being adjusted is closed or open and whether the document amount increases or decreases.

If the tax period is open, reporting has not yet been submitted, the amount of the document is reduced- the document will reflect the amount of adjustment of mutual settlements and the amount of change in the income tax base in the first non-closed period using account 76.K.

If the reporting has already been submitted and the period is closed, and the amount of the document is reduced, then in the document on the “Calculations” tab you need to check the box “Last year’s accounting is closed...” and indicate the item of other income/expenses.

In this case, all postings will be made with the current date:

If the sales amount has increased (that is, we have not paid additional taxes to the budget), then “1C: Enterprise Accounting” will make all entries to increase the tax base with the date of the original document. In our case, the implementation was on January 14, 2013. And the closing amount of 76.k to account 62.1 will be made as the date the error was discovered - in our case, 02/22/2015.

A note about closing the period on the “Calculations” tab will not make significant changes to the transactions in this case.

If, as a result of identifying an error, the tax amount “went to be paid”, then you will have to submit an updated calculation and follow the procedure for re-closing the period. Therefore, if the period has not yet been completed, then it is very advisable (if this is still possible) to simply correct the sales amount in the original document.

It happens that after purchasing a product or selling it, it becomes necessary to adjust the written primary document. Such actions can be initiated by the supplier or buyer if they discover an error in the execution of the initial delivery documents, or by us ourselves, for example, when any shortages or surpluses of goods are discovered upon receipt of goods.

Documents created and posted over a certain period of time cannot in all cases be corrected, or at least corrected correctly. For example, it is impossible to make changes to documents in a closed period: adjusting the receipts of previous years in 1C 8.3 may entail the re-posting of many dependent documents, and as a result - a distortion of the amounts of revenue, taxes, etc. It is more correct to reflect this operation using the separate documents provided in the 1C system.

Document “Adjustment of receipts” in 1C 8.3 when purchasing goods

You can make adjustments after purchasing the required product through the document of the same name in “Purchases”.

And also using the “Create based on” button directly from the receipt or add manually to the list of documents. In the case when a new document is created to change the implementation, it must indicate the delivery document whose data will be adjusted.

If a corrective document is entered on the basis of a delivery document, then information about the corresponding receipt will be filled in automatically and there will be no need to enter it manually. You can create the necessary documents “based on”, alternatively, from the receipt document itself, or from a list of them.

In this case, on the “Products” tab, the quantity and other figures are copied into the “Before change” line from the original posted receipt document, so this line is not available for editing. The “After change” line is automatically filled with similar values, but it is available for entering data that has been changed. You can change, reduce or increase the quantity of goods received, as well as adjust the price if the price unexpectedly changes, for example, while the goods were traveling from the supplier or the invoice operator entered erroneous data into the accounting system.

When you change the documents used to formalize the receipt, changes also arise in mutual settlements with suppliers. At the same time, it is important not to forget to make changes to VAT accounting.

For example, when correcting receipts downward, you must check the “Restore VAT in the sales book” flag to restore the VAT previously taken into account for deduction. After this, the program generates a corresponding sales book entry. This becomes possible by selecting the type of required operation “Adjustment by agreement of the parties.” In this case, the VAT rate in “Goods” cannot be changed.

You can also indicate in the document whether these changes need to be reflected in all relevant accounting sections or only changes to VAT accounting should be made. Postings reflect the restoration of VAT and record data on adjustments to the cost of goods.

If the operation “Correction in primary documents” is selected, corrections will be directed to errors in the primary documents. Here, in order to make adjustments, all columns of the tabular section are available for change. You can also generate adjustment movements for VAT.

Based on the selected acquisition adjustment documents, you can create an “Invoice received”. Data is entered using the “Create based on” button from the document itself or from the list of documents for the purchase of goods.

If the cost of purchased goods increases, it is necessary to prepare the document “Creating purchase ledger entries” and fill out the “VAT deduction” tab.

Document “Adjustment of sales” in 1C 8.3 when purchasing goods

The “Create based on” button allows you to generate a new document from the implementation or manually add adjustments to the list of documents.

When a new document is created, if it was generated through “Add from the list of adjustment documents,” you need to make sure that it contains the sales document whose data will be adjusted.

When sales data changes, not only mutual settlements with the buyer are subject to change, but also revenue, and, accordingly, the financial result of the company’s activities.

You need to adjust sales downward in 1C: Accounting in the same way as adjusting receipts: select an operation (this can be either an adjustment by agreement or making the necessary corrections in the primary documents) and make changes to the quantity or cost of goods sold in the corresponding columns in the context each position of the nomenclature.

Similarly, we choose how to display the operation - in all relevant sections or in one VAT account. When you select “In all sections of accounting,” the adjustment generates movements in accounting and tax accounting, as well as movements in VAT accounting registers.

If you select “Only in VAT accounting”, movements are generated only according to VAT accounting registers, and in accounting and accounting records you will have to reflect the adjustment manually. If you select “Print form only”, no movements are generated.

Based on this, you can also issue a correction invoice.

When creating purchase ledger entries, adjustment invoices for the “Adjustment of receipts and sales” documents go there.

When generating the “VAT Declaration” regulatory report, which can be opened and generated in the “Reports” section, adjustment invoices are included in the automatically completed declaration.

Thus, the 1C program has quite flexible and convenient mechanisms for reflecting various actions for the receipt and sale of products, the use of which will help to avoid accounting errors or lengthy re-transfer operations.

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Probably every accountant, in the process of fulfilling their job duties, has been faced with the question of how to make adjustments to implementation in 1C due to the need to make corrections to the primary shipping documents. This situation can arise for various reasons: the user made a mistake due to negligence, there was an error in the documents received from the seller, after registering the documents, the seller reduced prices for shipped products, etc. There may be many situations, but one way or another you will have to make changes to the system. And this article is devoted to the question of how to adjust the implementation in 1C.

Here we have two different situations, the first when an adjustment is actually required and the second when corrections need to be made, depending on the goal set and the subsequent actions performed by the user in the 1C database.

Please leave the topics that interest you in the comments, so that our experts will analyze them in instructional articles and video instructions.

Corrections are made when errors are made, such as incorrect prices, quantities, etc. when registering in the primary documentation system.

An adjustment is required in a situation where there is a need to make adjustments to the cost of already shipped products due to changes specified by the seller, for example, providing a discount. These actions are usually accompanied by the signing of an agreement by the parties.

For both the first and second cases, a document called Implementation Adjustment is intended in the 1C automated information system. It is used to make changes to primary documents both when errors made when entering documentation into the database are detected, and when an agreement is reached between the parties to a purchase and sale transaction to change the cost of previously shipped products.

How to arrange it correctly? The document we need is located in the Sales section, you can enter it either yourself from the document log or by entering it on the basis. It's easier to use the second method because... Some of the data will be automatically filled in immediately. Thus, we go to the sales document journal, find the implementation that needs to be corrected, and create a new adjustment based on it.

The header of the document will be filled out automatically, but there is no need to rush here, you need to determine the type of operation - what we wrote about above, that this is a correction or adjustment.

Please note that depending on the selected type of operation, the details and available actions in the document change.

If this is the fix:

In the Correction No and from fields, when recording a document, the date of the corrected document and the correction number are automatically set;

The option to reflect the adjustment only in printed form becomes available. While when adjusting, it is not offered in the selection list;

In the footer of the document, the command Write corrected/ is available, while when making adjustments, the command Write correction invoice is offered.

Let's look at the penultimate point in a little more detail. The choice of reflection option determines where the necessary corrective movements will be generated.

Everywhere, i.e. according to accounting, NU and VAT;

Only the VAT, accounting and accounting registers will need to be edited manually.

Nowhere, the changes only affect print forms.

Let's return to the adjustment document. After the header is filled in, we begin making changes to the data of the original document. They are contained on the first three tabs (quantity, price, VAT rate) and are entered in a specially designated line, and on the last tab the data for the printed form is entered.

After all the fields of the document have been checked, it must be processed. Register movements are formed according to the selected option for reflecting the adjustment.

Adjustments and corrections to receipts and sales and in 1C: Accounting8

Adjustments and corrections

According to the Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, two concepts are distinguished:
making adjustments
bug fixes.

Adjustment– a change in the original cost of a product or service that occurs after shipment by mutual agreement of the supplier and buyer.

Error- incorrect information initially indicated on the invoice, for example, incorrect TIN/KPP, address of the shipper or consignee, etc.
In accordance with this, the order of formation of the documents themselves has changed in detail.

Adjustments (steps instructions)

An adjustment in the program is formed as a document “Receipt of goods and services” or “Sales of goods and services”.

Adjustment of receipts

Cost reduction

If the original cost decreases, the adjustment invoice will be reflected in part 2 of the log of received and issued invoices.

The sales ledger will reflect the adjustment invoice. The entry in the sales book must relate to the period in which the registered document was received by the organization.

After this, the previously accepted deduction should be restored in the amount of the difference between the tax amount before and after the adjustment.

Increase in cost

If the original purchase price increases, the adjustment invoice will be reflected in part 2 of the journal of received and issued invoices.

The entry in the purchase book must relate to the period in which the buyer will have both an adjustment invoice and a primary document for changing the terms of delivery (contract, additional agreement, etc.).

The buyer can accept a deduction in the amount of the difference between the VAT amount before and after the adjustment.

The procedure for generating documents (for more details, see

1. Create a new document “Receipt of goods and services” in the document journal “Receipt of goods and services”, on the “Adjustment” tab. In this case, the “Adjustment” subtype will be automatically installed in the document. If the document was not created on the specified tab, just change the subtype in it by clicking on the “document subtype” link and selecting the “Adjustment” subtype.

2. In the “Correct.doc.” field select the receipt document to be adjusted. After selection, the program will offer to fill out the tabular part based on the corrected (source) document. If the answer is positive, the rows from the tabular part of the source document will be transferred to the tabular part of the adjustment document. In case of refusal, the user will fill out the tabular part independently.

3. If the PRICE and QUANTITY in the adjustment document have not changed, they must be left unchanged. The data in the columns “Amount of difference” and “Amount of VAT difference” should be filled in only if they changed as a result of adjustments (if they decreased, then with a minus). If there is no difference in the amount and VAT amount, the values ​​in the “Amount Difference” and/or “Amount VAT Difference” columns should be cleared.

4. A separate standard operation must be configured for adjustment documents. You can do this by copying a standard transaction for a regular receipt, and then correct the VAT correspondence.

5. Post the “Receipt of goods and services” document. Next, using the “Enter invoice” link, an invoice is created with the invoice type “Adjustment”:

6. Post the invoice.

Implementation adjustments

Cost reduction

If the original cost decreases, the adjustment invoice will be reflected in part 1 of the log of received and issued invoices.

In the purchase book, the adjustment invoice is reflected in the period when the adjustment invoice is issued and there are primary documents for changing the terms of delivery.

After this, the organization has the right to deduct the difference between the amount of VAT before and after the adjustment.

Increase in cost

If the original cost increases, the adjustment invoice is recorded in part 1 of the log of received and issued invoices.

The adjustment invoice will be reflected in the sales ledger. If the shipment and adjustment took place in the same quarter, the registration should be reflected in the sales ledger for that quarter.

If the shipment occurred in one quarter, and the adjustment occurred in another, the registration will be reflected in an additional sheet of the sales book for the quarter in which the shipment took place. In this case, the entry of data on the adjustment invoice in the additional sheet will be reflected with a positive value, that is, without the minus sign. VAT payable is calculated in the amount of the difference between the tax amount before and after the adjustment. The accrual must be dated to the quarter in which the shipment took place.

The Sales Adjustment document is created in situations where it is necessary to correct a shipment document for the period for which reports were submitted.

A document has two types of operations:

• Correction in primary documents
• Adjustment by agreement of the parties

Plus, two directions of corrections should be provided: in the direction of decrease and in the direction of increase.

In addition, when correcting the implementations of the current year and previous years, its behavior will be different.

So, we have eight different variations of creating an adjustment. Rich choice. First, I will describe the procedure - it is standard for all cases, and after that we will consider each case in more detail.

The procedure for adjusting the implementation in the UPP step by step

Step 1: We create the Sales Adjustment document through input based on the Sales of goods and services that need to be adjusted:

We fill out and submit the document. We will return to the specifics of filling below.

Step 2: Enter the invoice based on the Sales Adjustment. The invoice ensures that subsequent steps are completed correctly and the corrected invoice is printed.

Step 3: We carry out processing Posting documents according to VAT registers. This step is typically performed as part of month-end closing procedures. It cannot be skipped, since the Adjustment itself does not change the registers responsible for accounting for VAT, which means that the sales and purchase books will not know about the existence of our changes without processing. Let's go to the Account Manager interface:

And we will perform processing for the selected period:

Step 4: Adjustments depending on the type of transaction can be taken into account either in the purchase book or in the sales book in additional sheets. In order not to miss anything, we always create the Formation of purchase ledger entries and the Formation of sales ledger entries. Also in the process of closing the month.

These documents can be created at a time by processing Formation of VAT documents. There, in the interface of the accounting manager, we find the processing we need:

You will need to fill out the settings for generating VAT documents. But there is nothing complicated: you need to fill in the name and organization. The setting can be used if you want to specify a schedule for automatic document generation. But you don’t have to set a schedule, but start the mechanism manually:

Step 5: We create the purchase and sales books themselves and check that all the adjustments are in the right places.

Now let's look at each case in detail.

1. Downward adjustment of current year sales

We need to reduce the sales shipped in the previous quarter. VAT reporting has already been submitted for it.

1.1. Adjustment of sales with correction in the sales book

When you first enter an Implementation Adjustment, 1C creates it with the default operation type Correction of Primary Documents. Let's reduce the price one line at a time:

After carrying out we receive the postings:

Don't forget to create an invoice. It looks like this:

Then the document data should not be added to the Formation of a purchase or sales ledger. Therefore, after posting documents to VAT registers, you can see the result in the Sales Book. Check the box Generate additional. sheets for the adjusted period and look at the resulting additional sheet:

So,

An adjustment with the operation type Correction in primary documents reverses the amounts for the basis document and creates a new entry in the shipment period.

1.2. Adjustment of sales with presentation of VAT in the purchase book

To achieve this effect, you need to change the document operation type to Adjustment by agreement of the parties:

In this case, we get document postings:

As you can see, account 19.09 is used - VAT on reducing sales. Such transactions are reflected in the purchase ledger. The invoice looks like:

1C will include these corrections in the Formation of the purchase book:

We post documents according to VAT registers and create a purchase book for the adjustment period:

Adjustment with transaction type Downward adjustment by agreement of the parties is taken into account in the main section of the purchase ledger in the adjustment period.

2. Adjustment of the current year’s sales upward

Operation type Correction of primary documents gives a similar result in case of upward adjustment. The adjustment is reflected in the additional sheet of the Sales Book for the shipment period.

The operation type Adjustment by agreement of the parties behaves differently. Let's increase the price in the first line of the document:

The document is not included in the Formation of Sales Ledger Entries, but is reflected directly in the main section of the Sales Ledger:

Adjustment with transaction type Adjustment by agreement of the parties upward is taken into account in the main section of the sales ledger in the adjustment period.

3. Adjustment of sales from previous years

If you are making an adjustment, for example, for last year, you need to determine whether the reporting has already been submitted or whether adjustments can still be made. Depending on this, the system accounts for the operation differently.

We will make adjustments by agreement of the parties. Go to the Advanced tab and check the box if necessary:

If the period is closed and we adjust for a decrease, then the system will formalize the change through account 19.09 in correspondence with 91.1 other income:

If the flag is not set, the system will try to make all the necessary adjustments on the last day of last year:

In any case, the changes will be reflected in the purchase ledger during the adjustment period.

If we adjust to increase the amount, then the invoice 19.09 will be replaced by 68.02, and the adjustment itself will be reflected in the main section of the sales book for the period the adjustment was made.

For the operation Correction of primary documents, in any case, postings will be processed through 68.02 and additional sheets will be filled out for the shipment period.

4. Sales adjustments are not included in the purchase or sales book

Your sequence of actions is broken somewhere. Necessary