ACCOUNTING FOR CASH OPERATIONS

You will learn what it is:

cash flow directory;

automated entry of transactions and transactions;

cash receipt order;

cashier's report.

To account for the availability and movement of cashfunds in foreign currency Russian Federation active account is used50 "Cashier", subaccount 50.01 “Organization cash desk.” Income amounts are reflected in the debit of the account, expenses - in the credit of the account ta.

On a subaccount 50.01 analytical accounting is maintained for subconto"Cash flow items" which correspondsThere is no directory of the same name, opened by menu commandBank or Cash register - Cash flow items. The cash transaction is shown in (Fig. 1).

Document: cash receipt order (PKO).

Rice. 1.

Cash documents

To register business transactions in the program« 1C:Accounting 8.2 » various documents are provided. A complete list of documents included in the program can be seen through the menu itemOperations – Operation Log - Actions – Add - window Selecting a document type .

Exercise

Display the “Select document type” form. Look full list documents included in this configuration.

Solution:

menu command Operations – Operation Log (Fig. 2);

Rice. 2.

open the transaction log (Fig. 3);

Rice. 3.

enter menu commandAction  Add (Fig. 4) .

Rice. 4

form on screen Selecting a document type (Fig. 5). This form contains a complete list of all documents included in the program;

Rice. 5.

Drawing up a cash receipt order

According to the constituent agreement, each founder The owner of the Cornucopia company must contribute 100% of his share in cash to cash desk or to the organization's current account.

Information

01/23/2012 on account of the contribution to the authorized capital to the cash desk Cornucopia company received the following amount from the founder:

Founder

Amount (rub.)

Doskin E.D.

200 000

TOTAL

200 000

Receipt of cash to the cash register in the program"1C:Accounting 8" drawn up using a document"Cash receipt order."

Exercise

Issue cash receipt order No. 1 dated January 23, 2012 to receive from the founder E.D. Doskin. contribution to the authorized capital in the amount of 200,000 rubles.

Solution:

by menu command Cash register  Receipt cash register order (Fig. 6.);

Rice. 6.

a window appears Receipt cash register er (Fig. 7);

Rice. 7.

by menu command Add (Fig. 8);

Rice. 8.

- select line Other income ( rice. 9) . A form is displayed on the screenReceipt cash order. Other arrival. New (hereinafter referred to as the PKO form) for the selected operation;

Rice. 9.

in the field "Number" leave the value blank;

set current date23.01.2012;

in the field "Check" leave the default value50.01;

in the field "Sum" enter the deposit into the organization's cash register amount 200 000;

On the bookmark "Payment details" in the field "Check" enter a corresponding account manually or by selecting from the chart of accounts -75.01. As a result, foran additional field appears in the masonry"Counterparty" - analytical section by account75.01 ;

in the field "Counterparty" Click the button (with three dots) to open the directory"Counterparties" and double-click to select the element in itcop with nameDoskin E.D. ;

in the props Click the button with three dots to open the directoryCash flow items and double-click to select the element with the nameProceeds from the founders (Fig. 10);

Rice. 10.

go to bookmark« Pe part »;

in the field " Accepted from » last name, first name and patronymic will be “duplicated”the founder is completely in nominative case, they need to be corrected to genitive: accepted fromDoskin Evgeniy Davidovich ;

in the field "Base" write down Contribution to the authorized capital ;

in the field "Application" - Extract from the company's charter Cornucopia (Fig. 11.);

press key Zwrite;

Rice. 11.

To view a printed form of the document, press the buttonSeal A printed PKO form will be displayed on the screen with a receipt for the cash receipt order for the person who deposited the amount (Fig. 12).

Rice. 12.

If everything is entered correctly, you can click on the iconSeal standard toolbar. The number of copies that need to be printed is specified in the field to the right of the icon.

Exercise

View the generated wiring.

Solution:

on command Operations  Operation Log (Fig. 13) display a list of operations;

Rice. 13.

V magazine operations place the cursor on the line containing the dataniyami on PKO dated January 23, 2012. The document will be postedshown in the lower form window. To openbottom window (if it is closed), you need to click on the button ke Postings on the toolbar (Fig. 14).

A cash order is a document with which you can issue cash from the cash register. In this material we will tell you how it is formed in the accounting program “1C Accounting 8”.

The above document is used to reflect the following transactions:

Payment of necessary finances to the supplier (the type of transaction is called “Payment to the supplier”);

Refund to buyer ( the right type operations - “Return to buyer”);

Issuance of funds on account (a type of operation called “Issue to an accountable person” is used);

Payment of wages (the type of operation is called “Payment wages employees" or "Payment of wages according to information").

Depositing funds into a banking institution (type of operation - “Cash deposit to the bank”).

We have indicated the main ones, but there are also other operations for issuing money from the cash register.

In order to generate a cash receipt document in the 1C accounting program, you need to go to the tab called “Bank and Cash Desk”, and then in the section named “Cash Office” select the document called “Cash Debit Order”.

The default transaction type for the new document is called “Payment to supplier”. If you need another operation, you can change it manually. In the example we propose, we will issue funds to an accountable person, so we need to select the type of operation as “Issue to an accountable person.”

Once done, we move on to filling out the document. From the directory called “Accountable Person”, in the “Recipient” line, select the accountable person who will receive the funds. Be sure to indicate the monetary amount.

In the line named “Cash flow item” you must indicate “Working with accountable persons”. If this item is not in the directory, then simply add it.

At the bottom of the document, you need to indicate the purpose for which the funds are issued. In the example we offer, these are business expenses.

And also fill out the application, where you indicate the statement of the accountable person, on the basis of which a certain amount of money will be issued. Let us note that according to the new procedure for conducting cash transactions (dated October 12, 2011 with number 373-P), which came into force in 2012, the cash register is issued to an employee of the organization for reporting on the basis of a statement written by him. The application must be drawn up in the approved form, which must include: a handwritten inscription by the manager of the organization, the amount of cash and the time for which it is issued, the date and signature of the manager of the enterprise.

After this, you need to post the document, look at the postings and, if necessary, print the cash receipt order.

We talk about the features of working with online cash register systems in the 1C: Accounting 8* program and give useful recommendations starting from the selection of equipment, its connection and program settings, and to the reflection of individual retail sales operations using online cash registers - working with certificates, returning goods from the buyer.

How to make sure that the equipment is compatible with 1C: Accounting 8

“1C: Accounting 8” edition 3.0 supports the reflection of wholesale and retail sales transactions with cash and payment cards in accordance with the requirements Federal Law dated May 22, 2003 No. 54-FZ. The program allows you to connect various types of cash register equipment.

To ensure that the online cash register works correctly, it is recommended to use certified cash registers. Find out about models of certified equipment supported in 1C solutions. All of the listed equipment has been tested by 1C, so the functionality of the “Application Solution – Driver – Equipment” complex is guaranteed.

The delivery of certified drivers includes the necessary utilities, etc. for correct configuration and operation of the equipment. There is also additional list hardware models supported by drivers.

Connected equipment

You can connect a cash register in the program in the form Connecting and setting up equipment from section Administration - Connected equipment(Fig. 1) . For each cash register registered for a specific organization, you must create your own copy Connected equipment.

All fields of the reference form must be filled in sequentially. Please note the field Organization must be filled out correctly in accordance with the data specified when registering the fiscal device.

If there is only one organization in the infobase, then the field of the same name Organization not displayed in the form Connected equipment.

Equipment in the program can also be linked to a warehouse.

You must select a warehouse in the field of the same name if you need to punch a check in relation to a specific taxation system. For example, when using OSNO and UTII, the program can be configured to print receipts on equipment only for OSNO, since according to Law No. 54-FZ for UTII, the obligation to use online cash registers is introduced from 07/01/2018. In other cases, there is no need to indicate the warehouse.

Rice. 1. Connected equipment

Settings before you start

Cashier information

Before starting work, you must indicate an individual - cashier for the current user of the program in the section Administration– User rights settings and open a shift (section Bank and cash desk – Fiscal device management)

According to Law No. 54-FZ, the mandatory details of a cash receipt include the position and surname of the person who made the settlement with the buyer (client) and issued the cash receipt (clause 1 of Article 4.7).

In accordance with the order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/229@ “On approval of additional details of fiscal documents and formats of fiscal documents required for use”, among the additional details that must be on the check is an identification number (TIN ) cashier.

Learn more about what should be included in cash receipt, see article.

This data will be displayed on the receipt if the individual’s card is filled out correctly (directory Individuals ) (Fig. 2).

Rice. 2. Individual card

Please note that for users who will generate checks, the individual’s card must be filled in necessary information, the program should formalize the hiring of a cashier, indicating the position, Taxpayer Identification Number, etc.

1C:ITS
How to apply for hiring an employee in 1C:Enterprise 8, see the reference book“Personnel accounting and settlements with personnel in 1C programs” in the “Personnel and remuneration” section.

Order No. 229@ approved three versions of fiscal document formats – 1.0, 1.05 and 1.1. Format 1.0 becomes invalid as of 01/01/2019.

The TIN must be transferred to the Federal Tax Service through the fiscal data operator (FDO) if the fiscal data format (FFD) is used starting from version 1.05 and only if it is available. If the cashier does not have a TIN or it is unknown, then you don’t have to indicate it.

Item accounting accounts

The taxation system to be reflected in the check is determined by Item accounting accounts(Fig. 3). Accounting accounts can be specified as follows: Organizations, Warehouse, group or type The nomenclatures in general are like this and for each individual position Nomenclatures.

Rice. 3. Setting up “Item Accounting”

One check can include goods sold under only one taxation system (for example, OSNO or UTII).

If you need to sell a product that is accounted for under different taxation systems, then this is done with different checks, and different subaccounts of account 90 “Sales” are used.

Starting from FFD version 1.05, the program supports reflection of transactions with goods (services) of principals. In order for the program to correctly identify consignment goods, it is also necessary to set up accounting accounts for such goods using a hyperlink Item accounting accounts. In this case, the accounting account should be account 004. By the time the check is printed, the goods must be accepted for commission and reflected in the accounting account.

Document “Retail sales (check)”

To register retail sales in “1C: Accounting 8” edition 3.0, use the document Retail sales (check) from section Sales. In it you can generate a receipt in accordance with the requirements of Law No. 54-FZ, including reflecting the product range and all types of payments, as well as print a Sales Receipt, indicate a number for informing the buyer via SMS or e-mail using the fiscal data operator (such the possibility must be provided for in the agreement with the OFD).

If a warehouse was specified in the settings of the connected equipment, then it must be indicated in the corresponding field of the document (see above). After adding the product and specifying the price, click the button Accept payment (Cash or By card), then - Print check.

Agency services

The agent services being sold must be indicated in the receipt on the “Agency Services” tab. If the organization acts as a paying agent, this must be separately noted in the agreement card.

If in a contract with the view With a principal (principal) for sale If it is indicated that the organization acts as a paying agent, then a list of details will be offered.

Please note that in the FFD 1.05 format, a check cannot combine the services of a paying agent with other goods. In 1.1 format there is no such limitation. Information about the paying agent, as well as the owner of the goods for format 1.1, can be indicated on each line of the receipt.

If the goods (services) are on commission, then the fiscal data operator (FDO) will be provided with information about the principal. For fiscal document format 1.05 - for the check as a whole, for FFD 1.1 - for each item separately.

Working with gift certificates

To register the sale of a certificate, you must use the document Retail sales, Check on the bookmark Selling certificates(Fig. 4).

A certificate for the purpose of transmitting information about sales of the FDD in version of the fiscal document format 1.0 is reflected as a sale of goods, and in FFD 1.05 and higher - as an advance payment.

Acceptance of the certificate for payment is reflected in the same document on the tab Cashless payments.

Payment by certificate for:

• FFD 1.0 - electronic payment;
• FFD 1.05 and higher - advance payment offset.

Rice. 4. Selling goods using a gift certificate

Closing a shift

There are two ways to close a shift:

• from list form Retail sales(if they were) with the formation of a check (document Retail sales report by button Close) – see fig. 5;
• from the management of the fiscal registrar (if retail sales were not carried out).

If the organization had retail sales during the shift, then the first option is recommended, since everything will be automatically done in the program necessary documents and wiring . Please note that the shift must be closed by the cashier user whose data will be transferred to the OFD.

Rice. 5. Closing a shift

If a shift is closed from a menu item Fiscal registrar management, then the Retail Sales Report (RPR) is not generated. In this case, you can fill out the ORP manually.

Wholesale sales

In order for a receipt to be printed with a freight train, you must first create Buyer's invoice(Fig. 6). An invoice can be created based on a document Implementations.

Rice. 6. Document “Invoice to buyer”

Based on the formed Accounts document is created Cash receipt(Fig. 7). After posting the document using the “Print check” command, you can print the check.

If several fiscal devices are registered in the system, then when you press the button Print check the program will prompt you to select the device on which the receipt will be printed.

The device must be registered to the organization for which the document is being printed.

Rice. 7. “Print receipt” window

Window Printing a receipt will look different depending on the version of the fiscal document format. If format 1.0 is used, there will be no columns Calculation method indicator And Attribute of the subject of calculation. The indicated columns will be if the 1.05 format is used (see Fig. 7).
Calculation method indicator depends on the ratio of the amount of payment, shipment and invoice amount, full prepayment or partial. If the payment has not been linked to the account previously, the prepayment amount can be entered manually in the field Paid previously.

If the cashier’s full name and TIN were not previously indicated, they can be entered for a specific transaction directly in the form (Fig. 8). This can be done for any version of the FDF.

Unlike the document Check in the window Printing a receipt it is possible to select the taxation system that will be displayed on the receipt (field Taxation of a check).

Rice. 8. Entering cashier details for a specific transaction

In shape Printing a receipt You can indicate whether you sell your own goods or act as a paying agent or intermediary (and indicate its details) (Fig. 9).

Rice. 9. Indication of payment agent details

If payment is made in several stages, then to print a receipt for additional payment upon sale, you should open Buyer's invoice and create based on it Implementation. After the sale, another cash receipt should be made for additional payment. Fields Cash payment And Paid previously will be automatically filled in with the corresponding amounts, and will also change Calculation method indicator on Loan payment, since the shipment has already been completed. Thus, if all documents are generated Based on, then you can see the entire structure of related documents - both shipments and payments.

In shape Printing a receipt There are icons for indicating e-mail and SMS (Fig. 10), which are sent to the buyer using OFD.

Rice. 10. Enter the buyer's phone number and e-mail.

Then the receipt is printed (Fig. 11).

Rice. 11. Entering information about informing the buyer

Rice. 12. Printing a receipt from the “Cash receipt” document

Return from buyer

When returning money to the buyer in the event that the goods are returned, you also need to issue a receipt.

In order for the program to correctly generate a return, it must be created based on the document Cash receipt or document Return of goods from the buyer.

It is impossible to simply create a “Cash Withdrawal” document (even with the calculation document indicating the return document as a document), since the nomenclature in Cheke will not be filled.

To return the advance, you need to draw up a document "Cash withdrawal" based on the document " Cash receipt" and then when printing a receipt, the entire product range will be reflected in the preview form "Invoices for payment" specified in the source document.

Rice. 13. Registration of cash issuance when returning goods by the buyer

To issue cash to a buyer who has returned goods, you must create a document Cash withdrawal(Fig. 13) based on the document Returning goods to the buyer, indicate the amount, post the document and print a receipt (Fig. 14).

Rice. 14. Printing a receipt when returning cash to the buyer

If the return is made by payment card (non-cash payment), then you can also print a receipt from the document Payment card transactions by button Print check. The type of payment in this case will be Electronically(also determined by the basis document).

Return sums of money the buyer is carried out similarly, on the basis of the document Payment card transactions. The receipt is printed using the button Print check.

From the editor: More more information You can learn about the use of online cash registers by watching the video recording of the lecture “Law No. 54-FZ: recommendations for switching to online cash registers, comprehensive support from 1C” dated June 22, 2017. The video recording is available for everyone to watch.

BUKH.1S regularly informs readers about all changes regarding the use of online cash register systems with data transfer to the Federal Tax Service in a special section

Companies that work with budget funds, must also take into account regulations on regulation of cash transactions.

Such cash transactions may not be recorded in 1C individual entrepreneurs. But they are required to keep a book of income and expenses (KUDiR), since this document is not considered a cash document.

Cash desk in 1C

The 1C program has many opportunities for complete and correct work with cash documents. First you need to select suitable type cash document. To do this, go to the menu item “Bank and cash desk” and then select “Cash documents”

In the document you select the type of PKO (receipt cash order) or RKO (output cash order)

PKO (receipt cash order)

The cash book in 1C 8.3 offers a choice of ten types of cash registers for different introductory operations:

1. Retail revenue;
2. Payment from the buyer;
3. Return from supplier;
4. Return from an accountable person;
5. Receiving cash from the bank;
6. Obtaining a loan from a bank;
7. Receiving a loan from a counterparty;
8. Repayment of a loan by an employee;
9. Repayment of the loan by the counterparty;
10. Other arrival.

By the title you can immediately understand the essence of the document.

At the same time, the PKO document “Other receipt” is universal, but it should be used only as a last resort, if the receipt transaction is atypical.

RKO (expenditure cash order)

In many ways, this document is formed by analogy with the PKO. In 1C there are the following types of cash registers:

1. Payroll
2. Issuance to an accountable person
3. Payment to the supplier
4. Repayment of loan to the bank
5. Return to buyer
6. Cash deposit to the bank
7. Payment of wages according to statements
8. Payment to an employee under a contract
9. Repayment of the loan to the counterparty
10. Issuing a loan to a counterparty
11. Collection
12. Issuing a loan to an employee
13. Payment of deposited wages
14. Other expenses

Cash book in 1C 8.3

The cash book is formed on the basis of PKO and RKO, which were posted in one business day. As a result, we receive a report on cash transactions performed.

Advance report

This type of document is included in the “Cashier” block

It is filled out as follows:

In the “Advances” tab, we enter information based on the issued cash settlement.

In the “Products” tab, enter data about the purchased goods or materials.

We enter payment for previously purchased goods in the “Payment” tab.

Payment for goods with payment cards

Acquiring (another name for the payment card payment procedure) is a modern and widespread method of paying for services or goods. In 1C, such an operation is carried out as follows:

How to issue a cash order in 1C: Accounting 8.3 (edition 3.0)

2016-12-20T12:15:34+00:00

Arranging for cash withdrawal from the company's cash desk - it would seem that there is nothing complicated about it? But novice accountants also have questions here when it comes to real accounting situations. What to write in the base, what in the appendix... and so on.

Today in the lesson we will analyze the most common situations in practice in the 1C: Accounting 8.3 program, edition 3.0.

In order not to miss the release of new lessons, subscribe to the newsletter.

Let me remind you that this is a lesson, so you can safely repeat my steps in your database (preferably a copy or a training one).

So let's get started

An expense cash order (abbreviated as RKO or consumable) is a document with the help of which the issuance of funds from the organization’s cash desk is formalized.

The consumable form has a unified form KO-2.

The numbering of consumables begins anew every year from one and must be continuous: 1, 2, 3...

The recipient of the funds is required to present an identification document (for example, a passport), the details of which are entered into the cash register.

The consumable is signed:

• head
• chief accountant or a person authorized to do so
• cashier
• recipient of funds.

At the same time, if the manager’s signature is already on one of the documents attached to the order and authorizing the issuance of money, then his signature on the cash register is not required.

Print on expense order is not stamped, but a "Paid" stamp may be used to prevent repeated issuance of money on the same order.

The cash receipt order is issued in one copy and remains in the cash register.

Registration of cash register in 1C

To issue a cash debit order in the program, go to the “Bank and Cash Office” section, “Cash Documents” item:

In the form that opens, click the “Issue” button:

The new document form opens:

Let's look at how to fill it out in different situations.

Payment to the supplier

03/01/2016 40,000 rubles (excluding VAT) were issued from the cash register to V.V. Petrov. as payment under agreement No. 48 dated 02/15/2016 for chairs according to delivery note No. 351 dated 03/01/2016.

Petrov V.V. acted on behalf of Supplier LLC in accordance with power of attorney No. 17 dated February 20, 2016.

As an identification document, Petrov V.V. presented a Russian Federation passport, series 12 23 No. 345621, issued by the Department of Internal Affairs of the Primorsky District of Moscow dated January 21, 2008.

Completed order in 1s:

Its printed form:

Issuance to an accountable person

On 03/01/2016, 5,000 rubles were issued from the cash register to employee Anna Grigorievna Belkina for household expenses in accordance with the application written to her for the release of money for reporting dated 03/01/2016.

As an identification document for Belkin A.G. presented a Russian Federation passport, series 12 23 No. 345621, issued by the Department of Internal Affairs of the Primorsky District of Moscow dated January 21, 2008.

Completed order in 1s:

Its printed form:

Payroll

09/10/2016 senior cashier Fyokla E.B. issued to the cashier Plyushkina I.V. 104,400 rubles to pay wages to employees for August 2016 according to payroll No. 1 dated 09/08/2016.

Completed order in 1s:

Its printed form:

Transferring funds to the bank

03/01/2016 Plyushkina I.V. received cash from the cash register in the amount of 100,000 rubles for crediting to the current account of Jupiter LLC in the bank "BANK GPB (JSC)".

As an identification document, Plyushkina I.V. presented a Russian Federation passport, series 12 23 No. 345621, issued by the Department of Internal Affairs of the Primorsky District of Moscow dated January 21, 2008.

Completed order in 1s:

Its printed form:

Repayment of the loan to the counterparty

On March 1, 2016, 450,000 rubles were issued from the cash register to Nesterenko L.P. as debt repayment according to loan agreement No. 56 dated February 20, 2016.

As an identification document Nesterenko L.P. presented a Russian Federation passport, series 12 23 No. 345621, issued by the Department of Internal Affairs of the Primorsky District of Moscow dated January 21, 2008.

Completed order in 1s:

Its printed form:

Other expenses

On 03/01/2016, 3,500 rubles were issued from the cash register to employee Nestor Ivanovich Ivashchenko as financial assistance.

Application for the issuance of financial assistance to Ivashchenko N.I. wrote on 03/01/2016.

As an identification document, Ivashchenko N.I. presented a Russian Federation passport, series 12 23 No. 345621, issued by the Department of Internal Affairs of the Primorsky District of Moscow dated January 21, 2008.

Completed order in 1s:

Its printed form.