Accounting info. Accounting info Synthetic and analytical accounts

Friends, today I would like to devote my article to setting up OSV in the 1C Accounting 8.3 program. The idea to write such recommendations arose after constant communication with clients and especially those starting to work in 1C programs. My tips will help you set up not only OSV, but also any of the standard reports in the Accounting 8.3 program.

So, in general view OSV in the 1C Accounting 8.3 program looks like this:

In this form, the reverse is not very informative. To change it, you need to use the “Show settings” button

In the form that opens, on the first tab “Grouping”, I recommend checking the “By subaccounts” checkbox

Now SALT will look like this, with each account broken down into subaccounts.

Many users with inquisitive minds often ask why there is an “Add” button on the “Grouping” tab and what it gives us for customization.

Let's see. Uncheck the “By subaccounts” checkbox and use the button to add an account, for example 10 with the “By subaccounts” checkbox and an empty subaccount.

The result was this OSV. With detailing for subaccounts of only one 10th account, and the rest of the accounts without detailing.

Once again, let's go back to the settings on the first tab. In the “by subconto” cell, click on the three dots and in the list that appears, select, for example, item.

We are forming the SALT and we have this beauty, with details of the 10th account by subaccounts and by nomenclature.

Let's continue studying the report settings (I returned the SALT to detailing by subaccounts of all accounts) and go to the “Selection” tab. If you are working with off-balance sheet accounts, then I advise you to check the appropriate box.

Then data on off-balance sheet accounts will appear at the bottom of the SALT:

We continue to study the possibilities of setting up OSV. And on the “Indicators” tab, check the NU box. This will allow us to see the data in circulation not only for accounting, but also for tax accounting. You can display permanent and temporary differences in the report.

On the “Additional Fields” tab, you can check the box to display the account name. This is convenient, since not every accountant remembers the name of this or that account in the chart of accounts.

After all our settings, the balance sheet will display information on subaccounts of all accounts, accounting and tax accounting data, as well as account names accounting.

Someone especially curious asks, in the settings, the “Expanded balance” tab, why and how to use it? To illustrate this setting, let us return to the original form of SALT without subaccounts.

Let's look at account 62. Since this account is active-passive, it is not clear that the balance of 283,957.56 is what the buyers owe us or is the amount of the buyers' debt so much greater than our shipment debt? Of course, it’s easier to expand 62 into subaccounts, but you can use the expanded balance without going through subaccounts:

Now let's create a balance sheet. This is the result we see in the 62nd count. The balance magically turned into two amounts:

The last tab in report customization will help you change the mood of your reports, i.e. set background color, text color, border.

In addition, at the bottom of the window of this tab you can display the name of the report, units of measurement and signature. This is necessary if you need to print the SALT.

Well, for example, we got this mood in the program.

And finally, a few words about the new features of the 1C Accounting 8.3 program. Sometimes it is necessary to compare, for example, balance sheets for two months. You can, of course, print out both OCBs and compare them on paper, but I want to show you how to display both of them on the program desktop.

So, we form two OSVs. You will get two tabs:

Right-click on the title of any balance sheet and from the proposed menu select “Show along with others (vertically)” (or horizontally, as is convenient for you) and select the second SALT.

As a result, we were able to see two statements on the screen simultaneously.

Well, that's all I wanted to tell you today.

Work in 1C programs with pleasure!

Your consultant, Victoria Budanova, was with you.

Join our groups on social media. networks. The more questions you ask us, the easier it is for us to find topics for future articles.

Standard reports in 1C for accounting and tax accounting

Standard reports are designed to obtain data on account balances and turnover, sub-accounts and transactions in various sections for accounting and tax accounting.

Each type of accounting (accounting or tax) has its own sets of standard reports.

For accounting in “1C: Accounting 8” the following set of standard reports is provided:

“Turnover balance sheet”;
"Chess sheet";
“Account balance sheet”;
“Account turnover”;
"Account Analysis";
"Account card";
"Analysis of subconto";
“Turnover between subcontos”;
“Subconto card”;
"Summary transactions";
“Posting report”;
"General Ledger";
"Diagram".

This report contains a tabular representation of the turnover between accounts for the selected period of time. The rows of the table correspond to debited accounts, the columns to credited accounts.

Posting report : information is displayed from transactions selected according to specified criteria. Using the default settings, the report will display a list of transactions, and, unlike the transaction journal, this list can be printed on paper. In the report setup form, you can specify the criteria by which transaction data should be displayed in the report: debit account, credit account, currency, document, fragment of text that should be contained in the content of the transaction or the name of the subaccount. “PR” (accounting for permanent differences in the valuation of assets and obligations) a similar set of reports is provided. Standard tax accounting reports have additional settings in the dialog area "Accounting type", which allows you to select one of the types of accounting for PBU 18/02: for accounting for temporary differences ( "VR"), to take into account permanent differences ( "PR").

These reports can be seen in the menu "Reports". The reports use synthetic and analytical accounting data.

Any report can be generated for a specific organization and for a specific period of time.

The advantage of all standard reports is the ability to detail them (decipher them). This feature greatly facilitates the detection and correction of errors and allows you to quickly find answers to questions that arise in the current work of users.

The chart of accounts built into 1C:Accounting 8 (rev. 3.0) has its own specifics. Thus, additional accounts have been added to it that are not reflected in the Chart of Accounts..., approved. Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n. In accordance with the instructions, the content of the subaccounts shown in the Chart of Accounts may be clarified. From the article you will learn about the possibilities of setting up analytical accounting accounts in the program, as well as how to create accounting entries. The entire described sequence of actions and drawings are made in the new “Taxi” interface.

Concept of accounting accounts

To maintain accounting, you need a certain tool. This tool is accounting accounts, which allow you to register any business transaction in monetary terms.

Accounting is an orderly system for collecting, registering and summarizing information in monetary terms about the state of property, liabilities and capital of an organization and their changes through a continuous, continuous and documentary reflection of all business transactions.

A business transaction is an event that characterizes individual business actions (facts) that cause changes in the composition, location of property and (or) sources of its formation

Each business transaction is reflected simultaneously on two accounting accounts as follows: one entry indicates the disposal of a certain sum of money (credit), and the second is receipt ( debit) the same amount, but in a different place or to a different owner. This registration system is called double entry method, and for the first time its application was described by the Italian mathematician, Franciscan monk Luca Pacioli in 1494 in a book, one of the parts of which was called “Treatise on Accounts and Records.”

When using the double entry method, a relationship is created between the two accounts, which is called correspondence, and the accounts themselves – Corresponding.

An accounting account is a method of current interconnected reflection and grouping of property by composition and location, by the sources of its formation, as well as business transactions according to qualitatively homogeneous characteristics, expressed in monetary, natural and labor measures.

For each homogeneous group of property and the sources of its formation, a separate account is used, which reflects the balance ( balance) of this group at the beginning of the accounting period and all changes caused by business transactions. As mentioned earlier, every account has two sides: debit and credit. The sum of all transactions reflected in the debit of the account is called debit turnover; the amount of all transactions reflected on the loan - credit turnover. The result of measuring the balance (balance) at the beginning of the accounting period, debit and credit turnover is determined as the balance (balance) of the account at the end of the accounting period. It is on the basis of these balances that the balance sheet is formed.

Balance Sheet- one of the main forms financial statements, which characterizes property and financial condition organizations in monetary value as of the reporting date

The balance consists of asset And passive. The assets group economic assets according to their composition and location, and the liabilities group the sources of funds. A feature of the balance sheet is the equality of the totals of assets and liabilities.

The diversity and multiplicity of accounting objects necessitates the use of large quantity various accounts. For the correct application of accounting accounts, the following classifications are used:

in relation to the balance sheet (balance sheet and off-balance sheet, and balance sheet are divided into active, passive and active-passive);

according to the level of detail of the obtained indicators (synthetic, subaccounts, analytical);
by purpose and structure of accounts (main, regulatory and operational);
by economic content (accounts household assets, accounts for accounting of economic processes, accounts for accounting for sources of funds), etc.

The accounting objects of an economic entity are:

facts of economic life;
assets;
obligations;
sources of financing its activities;
income;
expenses;
other objects if this is established by federal standards.

A systematic list of accounting accounts is contained in the Chart of Accounts.

Chart of accounts for accounting in "1C: Accounting 8"

Chart of accounts is a system of accounting accounts that provides for their number, grouping and digital designation depending on the objects and purposes of accounting. The Chart of Accounts includes both synthetic (first-order accounts) and related analytical accounts (sub-accounts or second-order accounts). The information accumulated on such synthetic accounts allows us to obtain a complete picture of the state of the enterprise’s funds in monetary terms.

Chart of accounts for financial accounting economic activity organizations and instructions for its use were approved by order of the Ministry of Finance of the Russian Federation No. 94n dated October 31, 2000 (hereinafter referred to as the Chart of Accounts and Instructions).

An organization can clarify the content of the subaccounts shown in the Chart of Accounts, exclude and combine them, and also introduce additional subaccounts.

According to the Chart of Accounts, accounting should be organized at enterprises of all industries national economy and types of activities (except for banks and budgetary institutions) regardless of subordination, form of ownership, organizational and legal form, keeping records using the double entry method. Instructions for using the Chart of Accounts solve several problems simultaneously:

regulates issues related to the basic methodological principles of accounting;
leads brief description synthetic accounts and subaccounts opened for them;
reveals the structure and purpose of accounts, the economic content of the facts of economic life generalized with their help;
reveals the accounting procedure for the most common business transactions using standard correspondence accounts.

Each account with its own name and digital number or several accounts corresponds to a specific item balance sheet.

The chart of accounts, approved by order of the Ministry of Finance dated October 31, 2000 No. 94n, is included in all configurations of “1C: Accounting 8”. In version 3.0, access to the chart of accounts is provided via the hyperlink of the same name from the section Main(Fig. 1).

Rice. 1. Chart of accounts for accounting in “1C: Accounting 8” (rev. 3.0)

If you highlight a specific account with the cursor, you can get additional information about it:

by button Account Description- get acquainted with the description of the accounting account;
by button Posting journal- view entries in the posting journal.

By button Seal You can print the chart of accounts in the form simple list accounts or list with detailed description each account.

The chart of accounts is common to all organizations whose records are maintained in the information base.

Let's take a closer look at the classification of accounting accounts using the example of the chart of accounts built into 1C: Accounting (rev. 3.0).

Active and passive accounts

In accordance with the division of the balance sheet into assets and liabilities, active and passive accounting accounts are distinguished.

Active accounts are accounting accounts designed to record the status, movement and changes of economic assets by their types.

Active accounts display information about funds (in monetary equivalent) that are at the disposal of the organization (funds in bank accounts, in the cash register, property in the warehouse and in operation).

Features of active accounts:

the opening balance is recorded in the debit of the account;
the increase in economic assets is recorded in the debit of the account;
a decrease in economic assets is recorded in the account credit;
The final balance is recorded in the debit of the account.

Passive accounts are accounting accounts designed to record the status, movement and changes in the sources of the enterprise’s own and borrowed funds and their intended purpose.

Passive accounts display information about the types of capital, profits and liabilities of the enterprise.

Features of passive accounts:

the opening balance is recorded on the account credit;
an increase in the source of economic funds is recorded in the account credit;
a decrease in the source of funds is recorded in the debit of the account;
The ending balance is recorded on the credit of the account.

In addition to active and passive accounts in accounting, there are accounts that have the characteristics of active and passive accounts at the same time. They are called active-passive accounts.

Active-passive accounts are accounts that reflect both the organization’s property (as in active accounts) and the sources of its formation (as in passive accounts).

The need for these accounts arises when the relationship between an enterprise and its counterparties may change. economic character. For example, if an enterprise uses borrowed funds, then it has accounts payable to other organizations or individuals who are creditors of this enterprise.

If the enterprise is owed by other organizations or individuals, then these debtors are called debtors, and their debt to the enterprise is called receivable.

There are two types of active-passive accounts:

With a one-sided balance - debit or credit (for example, account 99 “Profit and Loss”);

With a bilateral (expanded) balance - debit and credit at the same time (for example, account 76 “Settlements with different debtors and creditors”).

When drawing up a balance sheet, debit balances on active-passive accounts are reflected in assets, and credit balances in liabilities. Since active, passive and active-passive accounts correspond to the asset and liability items of the balance sheet, they are therefore usually called balance sheet accounts. In the Chart of Accounts, balance sheet accounts have a two-digit code (from 01 to 99).

In the chart of accounts built into “1C: Accounting 8” (rev. 3.0), the sign of an active, passive and active-passive account is indicated in the column View.

Active accounts (attribute A is indicated in the Type column) include the following accounts (Fig. 2):

01 “Fixed assets”;
03 “Profitable investments in material assets”;
04 “Intangible assets”;
08 “Investments in non-current assets”;
09 “Deferred tax assets”;
10 "Materials";
11 “Animals in cultivation and fattening”;
15 “Procurement and acquisition material assets»;
19 “VAT on acquired values”;
20 “Main production”;
23 “Auxiliary production”;
25 “General production expenses”;
26 “General business expenses”;
28 “Defects in production”;
29 “Service industries and farms”;
41 "Products";
43 " Finished products»;
44 “Sales expenses”;
45 “Goods shipped”;
46 “Completed stages of work in progress”;
50 "Cashier";
51 “Current accounts”;
52 “Currency accounts”;
55 “Special bank accounts”;
57 “Translations on the way”;
58 “Financial investments”;
97 “Future expenses”.

Rice. 2. Active accounts in “1C: Accounting 8” (rev. 3.0)

To passive accounts (in the column View sign indicated P) include the following accounts (Fig. 3):

02 “Depreciation of fixed assets”;
05 "Depreciation" intangible assets»;
14 “Reserves for reduction in the value of material assets”;
42 " Trade margin»;
59 “Provisions for impairment of financial investments”;
63 “Provisions for doubtful debts”;
66 “Settlements for short-term loans and borrowings”;
67 “Settlements for long-term loans and borrowings”;
77 “Deferred tax liabilities”;
80 “Authorized capital”;
82 “Reserve fund”;
83 “Additional capital”;
86 “Targeted financing”;
98 “Deferred income”.

Rice. 3. Passive accounts in “1C: Accounting 8” (rev. 3.0)

To active-passive accounts (in the column View sign indicated AP) include the following accounts (Fig. 4):

16 “Deviation in the cost of material assets”;
40 “Release of products (works, services)”;
60 “Settlements with suppliers and contractors”;
62 “Settlements with buyers and customers”;
68 “Calculations for taxes and fees”;
69 “Calculations according to social insurance and provision";
71 “Settlements with accountable persons”;
73 “Settlements with personnel for other operations”;
75 “Settlements with founders”;
76 “Settlements with various debtors and creditors”;
79 “Intra-economic calculations”;
84 “Retained earnings (uncovered loss)”;
90 "Sales";
91 “Other income and expenses”;
96 “Reserves for future expenses”;
99 "Profits and losses."

Rice. 4. Active-passive accounts in “1C: Accounting 8” (rev. 3.0)

Off-balance sheet accounts

Organizations may use funds in their activities that do not belong to them (rented fixed assets, goods accepted on commission, etc.). The opposite situation may also occur: the organization’s funds, which belong to it by right of ownership, are transferred to the outside (for processing, as security for obligations and payments, etc.). To reflect these funds in accounting and to control them, off-balance sheet accounts are used, which got their name due to the fact that they are not included in the balance sheet totals and are reflected behind the balance sheet.

Off-balance sheet account - an account intended to summarize information about the presence and movement of values that do not belong to a business entity, but are temporarily in its use or disposal, as well as to control individual business transactions

Off-balance sheet accounts also account for reserve funds of banknotes and coins, strict reporting forms, check and receipt books, letters of credit for payment, etc.

Off-balance sheet accounts, defined in the Chart of Accounts, approved by Order of the Ministry of Finance of the Russian Federation No. 94n, have a three-digit digital code (from 001 to 011). In addition to these accounts, a group of off-balance sheet accounts that have an alphabetic or alphanumeric code has been added to the chart of accounts used in 1C: Accounting 8 (rev. 3.0) (Fig. 5). The off-balance account indicator is set in the column Zab.

These additional off-balance sheet accounts provide analytical accounting for the following objects:

goods in the context of customs declaration data;
material assets written off in accounting and tax accounting, but actually in operation and registered with financially responsible persons;
used depreciation bonus in the context of each fixed asset;
income and expenses not taken into account for income tax purposes;
retail revenue when combined various systems taxation, as well as when using cash and non-cash payments;
settlements with buyers when combining the simplified tax system with other taxation systems.

Rice. 5. Off-balance sheet accounts in “1C: Accounting 8” (rev. 3.0)

An active-passive auxiliary account is intended for entering initial balances in the program 000 .

Synthetic and analytical accounts

According to the method of grouping and summarizing accounting data, active and passive accounting accounts are divided into synthetic and analytical.

Synthetic accounts are accounting accounts designed to record the availability and movement of enterprise funds, their sources and processes performed in a generalized form. Reflection of economic assets and processes in a generalized form on synthetic accounts is called synthetic accounting

Synthetic accounts are grouped according to certain characteristics and are intended to summarize information about certain types of property, liabilities, capital, and financial results.

Synthetic accounts are first-order accounts and are designated in the Chart of Accounts by two-digit numbers (from 01 to 99). Examples of synthetic accounts:

01 “Fixed assets”;
10 "Materials";
50 "Cashier";
51 “Current accounts”;
41 "Products";
43 “Finished products”;
70 “Settlements with personnel for wages”;
80 “Authorized capital”, etc.

Some synthetic accounts do not require analytical accounting (“Cash Office”, “Cash Accounts”), so they are called simple. Synthetic accounts that require analytical accounting are called complex(“Materials”, “Investments in non-current assets”, “Goods”). Analytical accounts are intended to reveal the contents of synthetic accounts.

Analytical accounts are accounting accounts intended for detailing and specifying information about the availability, condition and movement of certain types of property, obligations and transactions. Analytical accounts are opened in development of a certain synthetic account in the context of its types, parts, articles and, where required, with an assessment of information in physical, labor and monetary terms. Reflection of business assets and processes in detailed form on analytical accounts is called analytical accounting.

Analytical accounts can be opened for active, passive and active-passive synthetic accounts

There is an inextricable relationship between synthetic and analytical accounts:

the opening balance for all analytical accounts opened for this synthetic account is equal to the opening balance of the synthetic account;
the turnover of all analytical accounts opened using this synthetic account must be equal to the turnover of the synthetic account;
the final balance for all analytical accounts opened for this synthetic account is equal to the final balance of the synthetic account.

For detailed characteristics accounting objects, second (and sometimes third) order accounts are opened for some synthetic accounts - subaccounts. Subaccounts are necessary to obtain aggregated indicators for analysis and balance sheets and are an intermediate link between synthetic account and analytical accounts opened for it.

To implement analytical accounting in 1C:Accounting 8, an application program object is used (not to be confused with an accounting object!) - Plan of characteristics types. This object describes possible characteristics - Types of self-supporting subcontos(hereinafter referred to as the types of subcontos), in the context of which it is necessary to maintain analytical records of funds and their sources, for example, Nomenclature, Contractors, Agreements etc.

Directories, types of documents and other program objects can be set as a subconto type.

"1C: Accounting 8" comes with a predefined list of subconto types, in addition to which the user can enter an unlimited number of new subconto types.

Each account or subaccount can contain its own set of subaccount types, but maximum quantity types of subconto for one account (subaccount) cannot exceed three.

For example, for synthetic account 10 “Materials” in “1C: Accounting 8” (rev. 3.0) there are eleven sub-accounts (Fig. 6):

10.01 “Raw materials and supplies”;
10.02 “Purchased semi-finished products and components, structures and parts”;
10.03 “Fuel”;
10.04 “Containers and packaging materials”;
10.05 “Spare parts”;
10.06 “Other materials”;
10.07 “Materials transferred for processing to third parties”;
10.08 " Construction materials»;
10.09 “Inventory and household supplies”;
10.10 “Special equipment and special clothing in the warehouse”;
10.11 “Special equipment and special clothing in operation.”

The following sub-accounts have been opened for the second order account 10.11:

10.11.1 " Special clothing in operation";
10.11.2 “Special equipment in operation.”

Most subaccounts of account 10 support analytical accounting using the following types of subaccounts: Nomenclature, Lots, Warehouses. However, due to their specificity, some subaccounts may contain a different set. For example, in subaccount 10.07 the following types of subconto are used: Counterparties, Nomenclature, Parties, and in the third-order subaccount 10.11.1: Nomenclature, materials in use, Employees of organizations.

Rice. 6. Subaccounts and subaccounts established for account 10 “Materials”

If a subaccount is opened for a first or second order account, then in this case the “head account” is prohibited from using it in transactions using the flag The account is a group and is not selected in transactions (Fig. 7). Accounts prohibited for use in postings are highlighted in the Chart of Accounts with a yellow background.

In the chart of accounts "1C: Accounting 8" additional accounting features can be established for each type of sub-account:

Only revolutions– setting this indicator is advisable in the case when accounting for balances by subconto does not make sense, for example, for types of subconto Cash flow items, Cost items;
Summova- setting this attribute is advisable in most cases of subconto (exception: Customs declaration numbers, Countries of origin etc.).

Types of accounting for accounts in “1C: Accounting 8” (rev. 3.0)

Accounts of all orders included in the chart of accounts "1C: Accounting 8" (rev. 3.0) can additionally support the following types accounting:

currency accounting;
quantitative accounting;
accounting by departments;
tax accounting (income tax).

The currency accounting indicator (including accounting in conventional units) is set in the column Shaft.(Fig. 8).

Rice. 8. Accounts with currency accounting feature

An entry for the debit or credit of an account with an established sign of currency accounting, along with the amount in rubles, will also contain a foreign currency amount. Accordingly, using any standard program report (account balance sheet, account analysis), which uses accounts with the currency accounting feature, you can analyze accounting data, both in ruble and currency equivalent.

One of the options for analytical accounting is quantitative accounting. This is accounting in physical terms (pieces, kilograms, etc.) and is used, as a rule, to ensure the safety of property, including monetary documents and securities.

The quantitative accounting attribute is set in the column Number. Examples of accounts and sub-accounts where quantitative accounting is supported:

07 “Equipment for installation”;
08.04 “Acquisition of fixed assets”;
10 "Materials";
20.05 “Production of products from customer-supplied raw materials”;
21 “Semi-finished products of own production”;
41 "Products";
43 “Finished products”;
45 “Goods shipped”;
58.01.2 “Shares”;
80 “Authorized capital”;
81 “Own shares”;
002 “Inventory assets accepted for safekeeping”, etc.

As a rule, quantitative accounting is used simultaneously with sum accounting, although there are exceptions, for example, the off-balance sheet account of the State Customs Declaration “Accounting” imported goods by CCD numbers" supports quantitative accounting in the absence of total accounting.

Another standard setting of the accounting chart of accounts built into 1C: Accounting 8 is the ability to keep track of costs by department. This setting allows you to detail costs by departments involved in the process of producing products or providing services. This process can be either simple, single-process, or complex, having several stages, which, depending on the type of activity, complexity of the product and the required resources, can take place in one or several departments. Accounting accounts that support accounting by division are marked with a flag in the column Other(Fig. 9).

Rice. 9. Accounts with the attribute of accounting by division

Starting with version 3.0.35 in the 1C: Accounting 8 program, it became possible to disable cost accounting by division for those small and medium-sized enterprises that do not maintain such analytical accounting. To do this, you just need to uncheck the flag on the tab Production in the settings form Accounting parameters then save the setting. Disabling cost accounting by department will be reflected in the column Other- it will be empty for all accounts of any order.

Tax accounting for income tax is carried out in the program simultaneously with accounting in the accounting accounts. The accounting accounts on which tax accounting data are registered are determined by the attribute in the column WELL(Fig. 10).

Rice. 10. Accounts with tax accounting features

Working chart of accounts

Not all accounts provided for in the Chart of Accounts are used in the economic activities of a particular enterprise. At the same time, if facts of economic life arise, correspondence for which is not included in the standard scheme proposed by the Chart of Accounts, enterprises can supplement it by observing the basic methodological principles of accounting established by the Instructions. Thus, enterprises can clarify the contents of individual accounts, exclude and combine them, as well as introduce additional sub-accounts, thus using their working chart of accounts.

A working chart of accounts is a list of accounts that are used in accounting for transactions in a particular organization.

The user can add new accounts, subaccounts and types of subaccounts to the 1C:Accounting 8 chart of accounts. When adding a new account, you need to set its properties:

setting up analytical accounting;
tax accounting (income tax);
accounting by departments;
currency and quantitative accounting;
signs of active, passive and active-passive accounts;
signs of off-balance sheet accounts.

Analytical accounting settings are types of subaccounts that are set as properties of accounts. For each account, analytical accounting can be maintained in parallel using up to three types of subaccounts. You are given the opportunity to independently add new types of subcontos.

When adding a new type of subconto, additional accounting characteristics can be set: Only revolutions And Summova.

Please note that currently regulatory accounting reporting does not take into account accounts created by the user, so when filling out accounting reporting forms they will have to be adjusted manually.

The 1C:Enterprise system provides the user with flexible options for setting up working charts of accounts. Creation of a chart of accounts is carried out in Configurator. In the 1C:Enterprise system there can be several charts of accounts and accounting for all charts of accounts can be maintained simultaneously.

Charts of accounts in the 1C:Enterprise system support a multi-level hierarchy of “account - subaccounts”. Each chart of accounts can include an unlimited number of accounts of any level.

For each chart of accounts, there are predefined accounts and subaccounts that are closed for modification and deletion by the user. They are also created at the task configuration stage.

Visually, in the 1C:Enterprise mode, predefined accounts differ from user-created accounts by the appearance of icons (Fig. 11).

Rice. 11. Predefined and custom accounts in the chart of accounts "1C: Accounting"

Reflection of business transactions in “1C: Accounting 8”

Reflection of a business transaction on the accounting accounts using the double entry method is carried out through accounting entries.

An accounting entry or accounting formula is a correspondence of accounts indicating the amount of transactions

The accounting entry is compiled only on the basis of primary accounting documents. Primary accounting documents include orders, contracts, acceptance certificates, payment orders, cash receipts and expense orders, invoices, orders, receipts, sales receipts, etc.

Primary documents are supporting documents on the basis of which accounting records are maintained and which certify the facts of business transactions. The primary document is drawn up at the time of the corresponding transaction or immediately after its completion.

In general, to draw up a posting you need to:

determine the essence of changes occurring with accounting objects as a result of a completed business transaction;
select, according to the Chart of Accounts, suitable accounts for recording the amount of a business transaction using the double entry method - debit and credit.

After determining the correspondence of accounts as a result of this operation, an accounting entry is drawn up. If a transaction corresponds to only two accounts (one for debit, the other for credit), then it is called simple. Accounting entries in which more than two accounts interact - complex wiring.

You can make accounting entries in 1C:Accounting 8 through standard configuration documents and through manually entered transactions.

The document “1C: Accounting 8” allows you to enter information about a certain business transaction into the accounting system, record the date and time of the transaction, the amount and content of the transaction. Examples of program documents: Receipt of goods and services, Expenses cash order, Receipt to the current account, Depreciation and depreciation of fixed assets etc.

Based on the document, accounting entries are automatically generated, which are recorded in the accounting registers (each accounting entry corresponds to one entry in the accounting register), and entries are also entered into specialized information registers and accumulation registers. In the 1C:Enterprise system, accounting for a business transaction is always associated with the document that generated it: if the document needs to be edited, then when it is edited, the entries in the registers will be created anew, and when the document is deleted, the entries in the registers will also be deleted.

Using the document "1C: Accounting 8" you can also obtain a printed form of the primary document, for example Payment order , Advance report etc.

In general, standard documents accounting system can generate accounting entries in various combinations, entries in special registers, and also offer or not offer printed forms of primary accounting documents, for example:

in the document Invoice for payment to the buyer a printed form is available, but there are no entries in the accounting register and in special registers;
in the document Receipt to the current account– there can be only one simple accounting entry, and there is no (unnecessarily) printed form of the document;
document Sales of goods and services contains a whole group of accounting entries, entries in registers, and also supports several options for printed forms.

You can view transactions using the button DtKt both from the document form and from the list of documents form. If the automatically created records for some reason do not satisfy the user, then in the form for viewing document movements, you must set the flag Manual adjustment (allows editing of document movements). The installed flag allows you to add new ones and edit existing movements document, the automatic generation of movements is disabled. After the flag is removed Manual adjustment... the document will be re-posted, and the movements will be restored automatically by the posting algorithm (Fig. 12).

Rice. 12. Form for viewing document movements

In the accounting register form (section Operations hyperlink Posting journal) information in the list can only be viewed (Fig. 13). To find the necessary information, it is advisable to use the list selection and sorting settings.

Rice. 13. Accounting register

If the user does not find the business transaction he needs among the standard documents of 1C:Accounting 8, then in this case, to create the required set of accounting register records (and other special registers), manual Operation(Chapter Operations, hyperlink Manual entries).

You can check the correctness of manually entered account correspondence using the accounting express check mechanism.

A reference book is provided to assist in registering business transactions Account correspondence(chapter Main hyperlink Enter a business transaction), which is a configuration navigator that will help the accountant, based on the content of a business transaction or the correspondence of accounting accounts for the debit and (or) credit of an account, to understand which document needs to be reflected in the transaction in the configuration.

You can select the required account correspondence by debit or credit accounts, by the content of the transaction (Fig. 14) or by the configuration document.

Rice. 14. Directory of correspondence accounts

To facilitate the entry of recurring business transactions, standard transactions are provided. To store a list of standard operations, as well as to create new standard operations, a reference book of standard operations is provided (section Operations hyperlink Typical Operations).

A typical operation is a template (standard scenario) for entering data about a business transaction and generating entries for accounting and tax accounting, as well as entries in accumulation and information registers.

The entered operation will be reflected in the operation log, as well as in the list of manually entered operations.

In the header of a directory element Typical operation in the field Content indicated summary wiring (Fig. 15). The information from this field will be filled in the field of the same name when creating a document. Operation.

Rice. 15. Creating a new standard operation

The form displays elements of a typical operation on the following tabs:

Accounting and tax accounting;
List of parameters.

On the bookmark a set of templates for automatic generation of accounting and tax accounting entries is displayed. Records are entered into the tabular part, each of which will correspond to the automatically generated invoice correspondence. When you select a value for a field, a form appears with a choice of filling options. There are three options:

Parameter(used for values that are not known in advance and are set at the time the document is created);
Meaning(installed in the document Operation automatically by the value specified in the template and is not prompted when entering a document Operation);
Do not change(applies only to periodic information registers, and the value of this field will be obtained from the infobase at the time of document creation Operation).

On the bookmark List of parameters All parameters used in this typical operation are displayed. On this tab you can add new or change existing parameters, as well as manage the order of parameters. Order is used to display options in a document Operation.

To set up a template for filling information and accumulation registers, you need to add the required registers using the command Register selection(button More - Register selection). Once selected, the selected registers will appear on additional tabs between the tabs Accounting and tax accounting And List of parameters.

You can analyze data on accounting and tax accounts using standard reports:

Turnover balance sheet;
Account balance sheet;
Account analysis;
Account turnover;
Account card;
General ledger and others.

In the 1C 8.3 program Accounting 3.0 is mainly formed by the turnover between the debits and credits of accounting accounts.

Let's look at the reports that are most needed, in my opinion. In fact, the program provides a rich selection of reports and flexible work with them. As a rule, when doing their accounting, people use 5–6 reports. I have highlighted them in the picture:

balance sheet (general);
account balance sheet;
account analysis;
account card;
account turnover;
subconto analysis.

The need and importance of other reports depends on the tax regime and individual preferences. If these reports are not enough for you, you can try to get necessary information by using .

In this article I want to look at general principles working with reports and give some examples.

Reports are necessary primarily for analysis and identification of errors in accounting.

The most complete and generalized picture is given by the “Turnover balance sheet”.

Usually the easiest way to start is by creating this statement; it will contain summary information on all accounting accounts, including off-balance sheet accounts.

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After the formation of the “Turnover Balance Sheet”, we can obtain a transcript for the account that interests us. To do this, you need to double-click on the amount of turnover that interests us for a certain period:

Now we have access to several reporting options for this account.

In addition, all reports have their own settings. You can access the settings by clicking the “Show settings” button. In the window that opens, you can configure how the report will look. Will accounts be broken down into subaccounts, is it necessary to display off-balance sheet accounts, and so on. The settings are clear and uncomplicated; I won’t describe everything completely.

1C programmers help accountants every day by writing various applications for them. But sometimes the programmers themselves need the help of an accountant to figure out what and how to do accounting, thereby making their product more perfect, and, again, ultimately making life easier for accountants.

What is accounting?

Accounting is an orderly system of collecting, registering and summarizing information in monetary terms about the property and liabilities of an organization and their movement through continuous and complete documentary recording of current business transactions.

Accounting must be approached in such a way that it guarantees the construction of a system that allows you to give clear answers about how much and what the organization has, for what amount and where it is located.

Double entry and double entry bookkeeping

Everyone has heard the expression “double-entry bookkeeping”, or “black and white bookkeeping”, where we're talking about about tax deception, “white” records are for the tax office, and “black” records are for internal use, and they reflect the real situation in the company. Double-entry accounting should be understood as accounting for two types of accounts or two accounting purposes (accounting and tax accounting).And with double entry, any changes in the status of the company’s funds will be reflected in at least two accounts, which will provide an overall balance: for Dt (Debit) of one account and for Ct (Credit) of the other.

How to understand the balance sheet and distinguish assets from liabilities?

The organization's assets are reflected in the upper left part (Fig. 1), this cash on current accounts in the bank and at the cash desk, debts that someone did not return to the organization, as well as material reserves. All this is called the property of the enterprise or assets (the expression “we have in assets” means “to have something at our disposal from property or money”).

Rice. 1

And in the lower right part the sources of the organization’s funds are reflected (either to whom the enterprise owes it, or where it received these funds from).

The filling procedure, reporting form and deadlines for submitting the balance sheet are strictly regulated by the provisions of the current legislation.

Funds do not come from anywhere and do not disappear into nowhere. And since there is property, there must also be obligations (liabilities). Part of the funds came from the business owners in the form of authorized capital; the company’s debt to them is accounted for in the appropriate account (“Authorized Capital”). And some funds came to the organization as a bank loan or a debt loan from a supplier - obligations to a supplier or contractor, the obligations also take into account the amount of debt for wages and taxes for which the payment and payment period has not yet come, that is, debt to counterparties and employees. And in the balance sheet, the amount of property (assets) must be equal to the sum of all obligations (liabilities) and authorized capital. A liability is essentially information about people and organizations that provided the property of our enterprise.

Types of accounts and the relationship between Active accounts and Assets on the balance sheet

Logically, accounts that work with the organization’s property, that is, assets, are called Active, and accounts that work with liabilities are called Passive. It is the balances of these accounts that are reflected in the balance sheet.

Balance at the beginning and end of the period

A balance is essentially the balance as of a specific date. For example, on the Christmas tree on January 1 there were 100 toys, and on January 31 there were only 89, which means the balance on January 1 = 100 toys, and the balance on January 31 = 89 toys.

All accountant reports are prepared for a certain period of time, which has a start and end date, so there are the concepts of “Balance at the beginning of the period” and “Balance at the end of the period.” In our case, if we build a report on toys from January 1 to January 31, then 1C will display the beginning balance as of January 1, 00 hours 00 minutes, and the ending balance as of January 31, 23 hours 59 minutes.

Account turnover

Turnovers are all income and expense transactions within a specified period. And if you build a report on warehouse balances for July, then all receipt and expense documents that were created from July 1 to July 31 will be included in the turnover. And the total amount capitalized or spent during the period is called the final turnover.

In accounting, turnover can be divided into debit, when the amount of receipts is shown on active accounts, on passive accounts - the amount of repaid debt, and credit. They show the amount of funds written off on active accounts, and on passive accounts the amount of increased debt.

Active-passive accounts

Sometimes, when working with accountable persons, difficulties may arise in terms of reconciling accounts. For example, the company issued Ivanov I.I. 100 rubles, but he has not yet confirmed the expenditure with documents, which means the company believes that he has in his pocket at the moment our funds are located (100 rubles), Ivanov I.I. is considered our debtor and this debt of 100 rubles will be reflected in the debit of the account and will be included in the balance sheet asset. But if Ivanov I.I. At my own expense, on the way to work, I bought a useful stapler for 200 rubles and gave the check to the accounting department, then the company recognizes its debt to Ivanov and he becomes our creditor, which means we must return his money to him. But until the money is returned to him, the debt is taken into account as a credit balance on the account in the liability side of the balance sheet.

Always need to remember control rule: an active account cannot have a credit balance, a passive account cannot have a debit balance, and an active-passive account can have both a credit and a debit balance at the same time. Therefore, active-passive accounts can be reflected in both assets and liabilities of the balance sheet.

All debit balances on active and active-passive accounts are displayed as assets of the balance sheet, and all credit balances on passive and active-passive accounts are displayed as liabilities.

Primary documents

The primary document confirms legal force completed business transaction. This is an invoice, cash order, certificate, etc. But the invoice is not a primary document, since it is an appendix to the invoice or act. An invoice is needed to receive a VAT deduction, but it will not be possible to receive a deduction only from an invoice without an invoice. The tax authorities may not count such an operation, and, as a result, the balance sheet will be drawn up incorrectly, which could result in a fine and other troubles.

Reflection of transactions on accounts

Wiring (Fig. 2) read as follows: Put it in the Cashier (in Debit), taking it from the Current Account (from Credit). Debit is always on the left and credit is on the right.

Rice. 2.

Opening an account

Opening an account means making your first accounting transaction by Dt or by Kt, if initially the balance on this account was zero.

Closing the month and Closing the account

In order to find out the financial result of the company’s activities for the reporting period (month), this reporting period must be closed.

In accounting there are calculation accounts, they should have zero balances at the end of each month. And during the month, the debits and credits of these accounts reflect the turnovers that the special accounting procedure “closing the month” transfers to the profit and loss accounts. When an accountant closes the month, the financial result of the enterprise’s activities for the month is calculated, and on the first of January - the annual financial result, which will fall on the accounts of retained earnings. This is called "balance sheet reform."

In 1C: Accounting, closing the month is launched in two clicks Operations - Closing the month.

The difference between posting and operation

When some movement occurs in the accounts, it turns out that we took funds from one account, there were fewer of them there, and they were transferred to another, and now, roughly speaking, we owe the first account for them. This means that both accounts are affected, the debit of one and the credit of the other. And the accounting entry for these two is called a posting. All entries made on the basis of primary documents are called transactions.

Account correspondence

In the West, complex transactions are allowed, when one account is credited, several are debited and vice versa, and a collection of transactions, when several accounts are credited and several are debited. In complex transactions, each transaction will consist of several dependent entries. When working with such a transaction, the equality of the sum of all credit and debit entries of one transaction is checked, and the double entry rule is not violated. But the ability to analyze turnover between accounts is lost. It is impossible to find out for what specific amount goods were received (namely goods, not materials, etc.) from the supplier (namely the supplier, and not from employees). You can simply analyze the balances and turnover for one specific account.

1C: The enterprise implements both accounting schemes.

Accounts that are not reflected in the Balance Sheet

They are called off-balance sheet. They take into account goods that are taken on commission and are not the property of the company, fixed assets leased, etc. Off-balance sheet accounts are an exception to the double entry rule. When a posting to an off-balance sheet account is generated, then:

At Russian system accounting with correspondence, you do not need to indicate the corresponding account.

With the Western accounting system without correspondence, there is no need to create another record (with the opposite type of movement).

Accounts and sub-accounts

Accounts have numbers consisting of integers: 10 (materials), 41 (goods), 60 (settlements with suppliers), etc., and sub-accounts have fractional numbers: 10.10 (special purpose materials in warehouse), 41.2 (goods at retail bargaining), 60.2 (advances issued in rubles). Numbers can be separated not only by a period, but also by a hyphen, or even a space. Specific account balance equal to the sum the remains of all its sub-accounts. The same applies to revolutions. But in active-passive accounts, data is combined independently, separately for debit and credit.

What is the difference between synthetic and analytical accounting?

Synthetic is accounting for accounts and subaccounts, and analytical is accounting with additional analytics (in 1C - for Sub-accounts), and each transaction can have several sub-accounts (in 1C: Accounting up to 3).

The subconto type is the type of element (Counterparty, Nomenclature), and the subconto is a specific element of the designated type, for example, “Coca-Cola LLC” from the “Counterparties” directory, and “Table” from the “Nomenclature” directory.

If accounting in subaccounts details a specific account as a whole, then accounting in analytical accounts can be carried out simultaneously according to several analytical parameters. For example, “Products and warehouses”: one warehouse can contain goods different types and, conversely, the same product can be located in different warehouses.

Balance collapsed and expanded

Let's take the active-passive account “Settlements with accountable persons”. It is used to account for money that is given to employees for reporting. From the name of the account it is not entirely clear to whom exactly the money was given or owed, so additional analytics on employees is introduced. In 1C this is implemented in the “Employee” subaccount.

Let’s say that during the month one employee reported on the money received (Dt Expenses, Kt Settlements with accountable persons), the second was given money (Dt Settlements with accountable persons, Kt Cash), and the third did not report and remained in debt to the company. When forming a balance for the month, the information is summarized, and you need to decide whether to enter the balance in the “Settlements with Accountable Persons” account into an asset or liability?

Rice. 3

Look at the table (Fig. 3) to see what will happen if we reduce our balance. We get an active-passive account with zero balances. That is, someone owes us 1300, we owe someone 1300, and in the end no one owes anyone anything, which, of course, is not true. That is why it is impossible to show in the balance sheet the balance of settlement accounts, which include the account “Settlements with accountable persons”, this is a violation of PBU 4/99 and PVBUBO. Only an expanded balance will be able to show the balance for each specific employee, both debit and credit, and in 1C this is implemented for each subaccount. You can roll up balances on other accounts.

Quantitative accounting

In addition to synthetic accounting, you can organize the maintenance of other types of accounting. For some types of company funds, information must also be stored in quantitative (natural) terms. That's practically all material resources: goods, materials, products, etc. Accounting in kind implies that some accounts will also store information on quantitative accounting, since, for example, it is not clear whether the number of coins or pieces of paper should be taken into account at the cash register? Adding the “Quantity” resource to the accounting register (accounting attribute - Quantitative) provides quantitative accounting.

Multi-currency accounting

If we do accounting in Russia, then the accounting currency is the Russian ruble. Management accounting requires choosing a currency whose exchange rate is most stable. Previously it was the US dollar, but now it is mainly the euro or ruble. Multi-currency accounting allows for the valuation of individual assets and the registration of business transactions in other currencies, and not just in the accounting currency. The accounting reflects the amount in the transaction currency and its equivalent in the accounting currency according to the exchange rate established by the Central Bank on the day of the transaction.

Multi-currency accounting is added by adding the “Currency” dimension to the register; the “Balance Sheet” checkbox must be unchecked. Due to the fact that the exchange rate changes daily, it is impossible to control the balance for several currencies. And exchange rates are stored in the information register, from which, through the “Last Slice” table, you can get the currency that is relevant at the time of posting.

Tri-currency accounting

It also happens that the base currency of the company is the Russian ruble, the dollar is chosen as the accounting currency, and the transaction takes place in euros, then the transaction currency must be taken in euros and this will already be three-currency accounting, in which the concept of cross rate is introduced, that is, the difference between the exchange rates transactions and the accounting currency rate.

For example, when concluding a transaction for 10,000 euros with the accounting currency “Dollar”, we have a cross rate = 40/31.

Transaction amount in euros * Cross rate = Transaction amount in accounting currency, i.e. in dollars.

10000€ * 40/31 = 12903 $

Several Balance Sheets, or accounting for holding companies

This type of accounting is implemented on the principle of multi-currency accounting; you only need to check the “Balance Sheet” checkbox to be able to control the balance of several enterprises. This way you can divide balance sheets not only by independent enterprises, but also by areas of financial responsibility.

Director and owner are different concepts

To develop any business you need initial capital. For example, Ivanov invested 1000 rubles in his business. In this example, the owner and director are the same person, Ivanov himself. Ivanov, as the owner, gave the funds for circulation to Ivanov, as the director. And the accounting notes that Ivanov the director has 1000 rubles in cash and owes this thousand to Ivanov the owner.

To sum up, we can say with confidence that a competent 1C programmer, in order to successfully solve the tasks that an accountant sets for him, does not necessarily have to study accounting at institutes for several years. It is important to master the basic concepts and principles, which will allow you to work harmoniously in tandem with accountants.