How to change the beginning of accounting policies in 1s 8. Accounting info

Accounting law implies that accounting policies are applied consistently in organizations year after year. This means that policies should be formed when an organization is created. Its annual creation or approval of a new one is contrary to the accounting law. Policy adjustments should be made only when necessary and in cases specified by law. Such cases include:

• Changes in the legislation of the Russian Federation, standards, regulations that regulate accounting;
• Developing or choosing a method of accounting that allows you to present more reliable accounting information.
• Changes in the operating conditions of the organization, including reorganization.

Important! Any changes made to the accounting policy must be formalized by order (order) of the manager.

Accounting policy in 1s 8.3 - setup using an example

In the policy for 2018, it must be stated that the organization will use the deduction, but the rules themselves containing the procedure for calculating the deduction do not need to be prescribed. Such rules are established by regional authorities and can be changed within 3 years, unless the region provides for a different period. What to add to the accounting policy for 2018 The main change is that in 2017 changes were made to the accounting law.

In connection with these changes, the current 24 PBUs are now equal to federal accounting standards. However, many PBUs will be replaced by new documents by 2019.

Thus, 14 new standards are currently in development. Some of the PBUs will only be updated, for example, PBU 18/02 “Accounting for income tax calculations” and PBU 2/2006 “Accounting for assets and liabilities, the value of which is expressed in foreign currency.”

Accounting policy 2018

What changes should be included in the accounting policy for 2018? Who should draw up accounting policies and when? What is an accounting policy? Accounting policy determines the accounting rules in the organization. This is a set of accounting methods that an organization has chosen for itself.

Of those, of course, that are legally available. In paragraph 2 of Art. 8 of the law on accounting establishes that an economic entity forms its accounting policy, guided by the legislation of the Russian Federation on accounting, federal and industry standards. If some feature or method of accounting is not prescribed by law, the organization independently develops it and enshrines it in its accounting policy.

It is necessary to draw up accounting policies for tax purposes and accounting. If an organization is not obliged to keep accounting records, then it is not necessary to do an EP for the purposes of such accounting.
Entrepreneurs also make up the tax UP.

Accounting policy of the organization for 2018

Attention

In this case, the organization does not face a fine, since there are no fines for incorrect preparation of accounting policies or violation of its provisions. Important! The program in which the organization maintains accounting policies must be updated along with accounting policy and in accordance with it.

Accounting policy for 2018 for small enterprises Every organization, including small enterprises, has an obligation to maintain accounting records. However, some transactions can be reflected in different ways.
You can choose which method is most suitable for the organization yourself. It needs to be fixed in the accounting policy. Accordingly, this document will also be needed.
In addition, for small businesses there is the opportunity to conduct simplified accounting, but in order to apply it, you need to fix this in the accounting policy (Read also the article ⇒ Accounting policy of UTII: combination with OSNO, simplified tax system, individual entrepreneur).

Accounting policy of the organization - sample 2018

Important! The fine for not having an accounting policy in an organization is 200 rubles. However tax authorities can recalculate expenses on their own, since there is no approved method of accounting for them.

Important

And this will lead to additional tax charges. Accounting policy for 2018 for OSNO Some companies annually use template accounting policies without adapting them to the changed law or operating conditions. It is necessary to develop or adjust accounting policies for 2018 taking into account PBU 1/2008.

Let's look at the main changes that should be registered:

• Accounting method. The policy prescribes how to account for transactions carried out by the organization.
  In this case, they are guided by federal standards, and if the method is not established in them, then the method must be developed based on the rules prescribed in the standards.

Accounting policies for 2018: instructions for accountants

• Do not register invoices for advances (Clause 13, Article 167 of the Tax Code of the Russian Federation). Option only for organizations whose activities fall under clause 13 of Art. 167 of the Tax Code of the Russian Federation, i.e. production cycle duration is more than 6 months.

Personal income tax Standard deductions apply:

• Cumulatively during the tax period, i.e. The standard tax deduction is provided to the employee in the appropriate amounts for each month of the tax period evenly.
• Within the taxpayer’s monthly income – standard tax deductions do not accumulate during the tax period and are not subject to cumulative summing.

Insurance premiums Insurance premium rates for all organizations are established, except for the organizations specified in Art. 57 No. 212-FZ. A reduced rate of insurance premiums is possible for them.
The rate of contribution for accidents is also specified in Law No. 179-FZ.

Accounting policy for 2018 (we are adjusting accounting)

Let's look at the most common option for filling out accounting policies using the example legal entity: LLC "Confetprop" with a general taxation system. “Applicable from” – in this field we set the start date of the accounting policy. Method for assessing inventories The method for assessing inventories (IP) is important, since the purchase price of the same material may not be stable even from the same supplier. The program offers 2 assessment methods. By average - when writing off inventories, the value is determined by the average cost, i.e. quotient from dividing the sum of the costs of all available units of one material (from all batches) by the number of units of this material.

Before you start full-time work in the 1C 8.3 Accounting 3.0 program, you need to set up the accounting policy of the organization whose accounting you will manage. In the case where the program keeps records of several organizations at once, it must be configured for each.

First, let's figure out where to find the accounting policy in 1C 8.3 Accounting. In the “Main” menu, select “Accounting Policy”. It is located in the “Settings” subsection. Content

• 1 Step-by-step filling out the accounting policy
• 2 Setting up tax accounting in 1C
  • 2.1 Tax system
  • 2.2 Income tax
  • 2.3 simplified tax system
  • 2.4 VAT
  • 2.5 Property tax
  • 2.6 Personal income tax
  • 2.7 Insurance premiums
  • 2.8 Other settings

Step-by-step filling out the accounting policy The main settings form has opened before us. Let's look at filling out all the items step by step.
Quarterly ¬– this procedure is used if your organization belongs to the budgetary, autonomous, foreign, non-profit and others from clause 3 of Art. 286 Tax Code of the Russian Federation. Monthly according to estimated profit - with this procedure, a uniform payment is determined from the estimated profit, the amount of which is calculated based on the results of the previous quarter.

Payment amounts paid earlier are taken into account, but without a cumulative total. Monthly according to actual profit - when selected of this order there may be uneven advance payments, since they are calculated taking into account previously paid ones, with a cumulative total. VAT This paragraph establishes the rules associated with maintaining separate VAT accounting, as well as exemption from tax payment.

An organization is exempt from paying VAT in the case provided for in Art. 145 of the Tax Code of the Russian Federation, i.e.

Accounting policy for 2018 1s 8 3 is it enough for tax

Methods for applying changes in accounting policies There are several ways to apply changes in accounting policies:

• Perspective. In this method, the modified policy is applied to those facts economic activity that arise after the date of the policy change;
• Retrospective. This method involves adjusting the comparative reporting indicators for the previous year or years.

The use of a retrospective method is not always possible. For example, if assessing the consequences of this method in monetary terms is impossible due to the lack of necessary information according to previous periods. Cannot be applied this method and in the event that assessing the consequences in monetary terms is impossible, since the necessary estimated values ​​are not available.
Materials from the newspaper “Progressive Accountant”, September 2017. Tatyana Kochetkova, system engineer of the intensive growth department of GANDALF Group of Companies. An incorrectly configured accounting policy can cause errors when working with documents and reports. The choice of accounting policy parameters depends only on you. For our part, we offer a brief explanation for understanding the accounting policy settings in the 1C: Accounting 8 program, ed. 3.0.

Filling out accounting rules in 1C Work with the 1C program begins with filling out primary information about the organization (“Main” - “Settings” - “Organizations”). Once the data is filled in, you can proceed to next step– filling out the accounting policy (“Main” – “Settings” – “Accounting policy”).

This section sets out the rules for maintaining accounting records.
There is currently no document with an approved similar name, but PBU 1/2008 is currently recognized as a federal standard, that is, when choosing an accounting method, you need to be guided by this provision. If the PBU does not provide for a method for an organization, then you should turn to IFRS, and then federal and industry standards. The last thing you can do is refer to the recommendations. If organizations used the recommendations of line ministries in their accounting policies, then in 2018 they should check whether the applied recommendations will contradict accounting methods according to federal standards or IFRS;

• New investment deduction. Companies from the beginning of 2018 can use the new investment deduction. Using this deduction, you can reduce your income tax on the costs of purchasing and upgrading the operating system.

Below are examples of accounting policies for accounting purposes: different types activities:

• Accounting policy in production
• Accounting policies in trade
• Accounting policies for the provision of services

Our video lesson discusses how to analyze accounting policies to determine whether they comply with the accounting maintained in the 1C 8.3 program. The accounting policy settings that are present in the program have been studied:

General information about accounting policies in 1C 8.3

Where can I find the accounting policy in 1C 8.3? Located she in section Main:

An accounting policy in 1C 8.3 should be formed annually, even if there have been no changes to it. This is due to changes in the program itself - it is constantly being improved, new fields and settings appear:

On your own initiative, you can make changes to the accounting policy if circumstances require it, for example, new transactions have appeared, etc., or in the event of changes in legislation. If this happens in the middle of the year, then a new accounting policy is created in the 1C 8.3 database, where in the column Can be used with you need to set the date from which it applies. If you change an existing document, the program will require you to redo all operations from the beginning of the year and problems may arise:

In 1C 8.3 Accounting for a legal entity there are two options for accounting policies: for the general and simplified tax system:

Let's consider both options.

Setting up accounting policies in 1C 8.3 for the general taxation system (OSNO)

Settings in 1C 8.3 are presented in seven tabs. Opposite many positions there is a link in the form of a “?” sign; by clicking on it, you can call up a tooltip that helps you navigate the program:

Therefore, in the article we will only touch on those points that may raise questions or difficulties.

In the income tax settings, we will study two points:

The organization determines direct costs independently, but their choice cannot be arbitrary, it must be strictly justified economically. By button Create you need to set the conditions, if simultaneously met, the flow will be considered direct:

The list of Types of expenses in NU is closed; each type is tied to its own line in the income tax return.

Nomenclature groups must be filled in from the list of Nomenclature Groups in the directory of the same name, excluding groups that imply trading activities, since income from it falls on a different line of the declaration than income from the sale of own production:

On the VAT tab, the default setting is set to Charge VAT on shipment without transfer of ownership, as this is a legal requirement. If there is a need to maintain, for example, if there are export operations, UTII exemptions, then you need to mark this setting in 1C 8.3. You can determine the procedure for maintaining separate accounting yourself, securing it with an accounting policy:

In 1C 8.3 it is possible to maintain separate accounting on account 19, then when you set this setting to account 19, a third sub-account will open:

In each document for invoice 19 you will need to indicate the procedure for reflecting input VAT:

Then you need to select the general procedure for registering invoices for prepayments:

This procedure will operate by default in 1C 8.3; you can set your own procedure for each agreement with a counterparty:

If you check the box The organization applies UTII, then using the Types of activities link you can enter all ongoing types of activities transferred to UTII. In the form that opens, enter the type of activity and address. Based on these data, the 1C 8.3 program independently determines OKTMO, coefficient K1, tax office. In fact, all that remains is to enter the physical indicators and K2, and then the UTII declaration will be filled out and calculated automatically:

You can choose the basis for income distribution when combining UTII with other taxation systems yourself. The Ministry of Finance recommends taking into account both sales and non-sales income:

This tab allows you to select the method of valuing inventory (FIFO or Average) and retail goods (using account 42 or without):

The main cost accounting account in 1C accounting policy is specified for automatic substitution in all documents; it can then be changed directly in them. For small organizations, it sometimes makes no sense to use account 20; they account for all costs on account 26:

But if you still need to use it, then you need to note for what types of activities it will be used:

If you choose to perform work or provide services, you will also have to fill in the cost write-off method:

• Without taking into account revenue - account 20 is always closed at the end of the month;
• Taking into account revenue, account 20 will be closed only for those item groups for which revenue is reflected this month;
• Taking into account revenue from production services - the setting is valid only for sales reflected using the document :

Indirect costs can either be written off monthly to account 90 (direct costing) or distributed over 20:

In the second case, you need to set rules for the distribution of accounts 26 and 25:

Creating reserves in accounting is the responsibility of all organizations. However, in the 1C 8.3 program for accounting and for tax accounting the same procedure for deducting reserves is used, prescribed in Tax Code. Whereas in accounting, these rules are actually absent and can be determined by the accountant independently, based on the circumstances. In tax accounting, deducting reserves is the right of the organization:

This setting is for organizations that experience similar situations of delays when transferring and withdrawing funds:

How to set up accounting policy parameters for income tax in 1C 8.3 is discussed in the following video:

An example of an accounting policy for tax accounting under OSNO

Here is a sample LLC tax accounting policy for several types of activities under OSNO, which can be downloaded for free:

• Accounting policy of LLC in production
• Accounting policy of LLC in trade
• LLC accounting policy when providing services

Setting up accounting policies in 1C 8.3 for the simplified taxation system (STS)

There are six bookmarks here. Let's consider those that differ from those discussed above:

simplified tax system

We reflect the object of taxation and determine the type of income to be substituted into documents by default, depending on which income is greater. However, you can change this type of income manually directly in the documents:

The cost distribution method is determined independently. To maintain uniformity in 1C 8.3, it is more rational to take into account on a cumulative basis:

If desired, automatic formation of reserves can be set only for accounting units.

Part 2.

Accounting policies of organizations depending on the taxation system.

Accounting policies in the 1C enterprise accounting program 8 must be created for every year! Even if you are copying last year’s accounting policy, be sure to go through all the tabs and check them, as if legislation changes and the program improves, something may change.

ATTENTION: Direct expenses on the “Income Tax” tab are not copied when copying the accounting policy; they must be created anew by clicking on the “Specify list of direct expenses” button and selecting the option to copy from last year or, if refused, fill out under Article 318 of the Tax Code of the Russian Federation. How to set up direct expenses correctly, the article says .

Before setting up your accounting policy, you need to check.

Simplified taxation system:

1. When you select the “Simplified” switch, the simplified tax system tab appears, on which we select “Object of taxation “Income” or “Income minus expenses”.

2. When selecting the “Income” object, we select the procedure for reflecting advances from the buyer for tax purposes. We set the date for the transition to the simplified tax system and, if previously there was a general taxation system, set the date for monitoring the provisions of the transition period.

3. When selecting the “Income minus expenses” object, we select the procedure for reflecting advances from the buyer for tax purposes. An additional “Expense Accounting” tab appears.

4. This tab indicates by default under what conditions costs for materials, goods and VAT will be accepted, and also provides the opportunity to add conditions.

The remaining tabs are filled in similarly to the general taxation system.

General taxation system:

1. On the tab " General information» choose the taxation system and type of activity. If you use accounts 20,23,25,26, then you must select the type of activity “Production of products, performance of work, provision of services.” In the case of wholesale trade, if none of these accounts are used, and there is no retail trade, there is no need to tick the boxes. If the appropriate checkboxes are checked, additional tabs for Production, UTII and Retail appear.

2. On this tab we select the method of calculating depreciation in NU and indicate the property tax rates.

The property tax rate does not need to be specified every year. You need to add the next entry only when changing the rate, indicating from what date. It is also indicated here tax benefits and fixed assets that are subject to property tax in a special manner.

3. On the tab settlements with counterparties, we can indicate the procedure for creating reserves for doubtful debts in accounting and tax accounting and the item of income and expenses.

4. The inventory tab is responsible for writing off goods from the warehouse. If “By average” is set, then when closing the month, “item cost adjustment” will adjust the cost according to the weighted average. For FIFO, accounting by batches and warehouses must be set in the accounting parameters.

5. If in the menu “Enterprise” - “Accounting Parameters” the type of activity responsible for 20,23,25,26 accounts is included, then in the accounting policy we will see the “Production” tab. On this tab we set which documents will reflect the implementation. At planned prices - the document “Act on the provision of production services”; for revenue - the document “Sales of goods and services”.

The position of the switch “By volume of output” means that when closing the month, the distribution of direct costs among product groups for services to own divisions will occur in proportion to the number of services provided, and when the switch is positioned “At planned prices” - in proportion to planned prices.

The direct costing method means that account 26 will be closed to account 90.08 (current period expenses), i.e. the cost of production will not increase. In the absence of direct costing 26, the account will be closed on account 20 or 23 and it is necessary to establish methods for distributing indirect costs.

In the distribution methods, we indicate indirect cost accounts 25 or 26, which need to establish a distribution base.

Issue volume- distribution is proportional to the volume released in current month products and services provided, expressed in quantitative terms. Planned production cost- distribution in proportion to the planned cost of products released in the current month and services provided. Remuneration- distribution is proportional to the cost of remuneration of the main production workers. Material costs- distribution is proportional to material costs reflected in cost items with the type of financial inclusion Material costs.Direct costs- distribution in proportion to direct costs: costs of main and auxiliary production for accounting, direct costs of main and auxiliary production, general production direct costs for tax accounting; Selected direct cost items- distribution in proportion to direct costs according to cost items indicated in the column List of cost items.Revenue - distribution by item groups, which: are simultaneously indicated in the turnover of accounts 20.23 and in the documents Sales of goods and services on the “Services” tab (provided that the “By revenue” method is selected in the accounting policy on the “Production” tab for services to third parties) ), are simultaneously indicated in the turnover of accounts 20.23 and in the turnover of account 90.02 in correspondence with account 43 (sales of products), indicated in the documents Sales of goods and services on the “Services” tab, provided that: in the accounting policy on the “Production” tab for services to third parties, the “By revenue” method was selected; the columns “Direct cost account” and “Cost division” were filled in the register.

6. On the “product release” tab. services" we indicate the method of accounting for output: account 40 (production, work, services) will be used only if accounting is carried out at planned cost.

Or, the production output will immediately be reflected in account 43 (finished products) and the deviation of the planned cost from the actual cost will be included in the cost of production, regardless of the method of accounting for output. The order of closing divisions (redistributions) can be selected automatically using the second accounting method.

7. On this tab we indicate that it is mandatory to create a document “WIP Inventory” in the absence of production and sales.

8. The method of accounting for goods in retail can be chosen based on the cost of goods without a trade margin (At acquisition cost) or with a trade margin (At sales value).

9. On the “Income Tax” tab, we indicate a list of direct expenses for profit tax purposes (). When copying an accounting policy, this list is created anew on New Year. There may accidentally be entries that will interfere with the correct closure of accounts 20,23,25,26, since when this register is opened, only the first day of the accounting policy year is shown. To see all records, to search for errors in closing account 20 in NU, you need to disable selection.

The accounting policy of an organization in 1C Accounting 8.2 is the most important setting in 1C accounting programs.

1C platform 8 programs are multifunctional accounting programs that, on the one hand, implement complex and universal algorithms for accounting tasks, and on the other hand, work out regular changes in legislation.

Therefore, all accounting policy settings that are present on the tabs of the accounting policy form are the tip of a large iceberg of accounting functionality. To correctly set up an accounting policy, you need good knowledge of how 1C Accounting works and the accounting rules of the accounting department itself. And at the initial stage of implementation of 1C programs there is no such understanding yet.

Often, when starting a program, accounting policies are introduced hastily in order to start accounting, since without a register of accounting policies, documents are not processed. And in the future they are faced with a misunderstanding of their accounting on the part of 1C8.

Accounting policies in 1C 8.2 are established separately for each accounting organization in the information base (IS). Thus, in 1C Accounting 82 it is implemented: all accounting organizations are entered into one IS, and for each of them its own separate record “Accounting policies of organizations” is created, including for an individual entrepreneur. The program will apply the entered accounting policy settings for each organization individually.

In addition, the information register “Accounting Policy of the Organization” is periodic, i.e. it has its own period of validity. This means that accounting policies are not only established separately for each accounting organization, but also for one organization, accounting policies may change over time. As a rule, the starting date of the entry is the beginning of the year, for example, January 1, 2014.

For example, a company moves from common system taxation (OSNO) to simplified taxation (USN) or vice versa. Or the terms of cost distribution change from the new year production process, or a division for UTII has appeared as part of accounting. In these cases, starting from the new accounting year, a new record of the organization’s accounting policy is created, and the previous record remains unchanged!

Before you begin installing the accounting policy in 1C Accounting 8.2, be sure to review and, if necessary, change the program’s accounting settings: menu “Enterprise” - “Setting up accounting parameters.”

An important feature of these settings is that accounting parameters apply to all organizations in information security. If, for example, there are several simplified companies and one on the OSN, then on the “Taxation systems” tab you must indicate “All taxation systems.” Or, the production target price specified on the Production tab will be used to distribute month-end closing costs across all accounting organizations, which may become a surprise at month-end closing.

The accounting parameters settings determine the composition of the accounting policy details!

After setting the accounting parameters, you can enter accounting policy register entries: menu “Enterprise” - “Accounting policies” - “Accounting policies of organizations”.

No makes a lot of sense list all tabs for settings of accounting parameters and accounting policies. Appearance Input forms can be viewed in the 1C Accounting 8.2 program itself, and in order to understand the essence of each point, you need to understand how Accounting works. Carefully read the instructions and documentation or go to the www.site, where a separate lesson is given to setting up accounting policies due to the importance of the topic.

In addition, the composition and purpose of accounting policy details in the 1s program changes periodically and may depend on the current validity period.

For example, since 2012, the 1C company changed its VAT accounting methodology in accordance with government decree 1137, which was naturally reflected in changes in accounting policies.

Important: if the details of the organization’s accounting policy change, then it is necessary to re-post all 1C documents in the information base from the date of the change. Menu “Operations” - “Post documents”.

After re-registration of documents, be prepared for the fact that your balances and turnover of accounting and tax accounting, as well as expenses for simplification, will change! Therefore, before re-posting documents, it is recommended to do backup copy information base.

Brief conclusion: If you are starting to work with the 1C Accounting 8.2 program or have come to a new place of work where the program is already running, then be sure to check the most important settings programs 1C 8: “Setting up accounting parameters” and “Accounting policies of the organization.”

How to install for 2014 in 1C Accounting 8.2

The key to proper accounting and tax accounting in the 1C Accounting 8 program is correct setting accounting parameters and accounting policies. 1C developers tried to make these settings simple and understandable. However, there are a number of pitfalls that even experienced users can stumble over.

Of course, we could limit ourselves to presenting a list of these pitfalls. Unfortunately, each user has their own pitfalls. Therefore, the article describes the meaning and purpose of each settings parameter.

In the 1C Accounting 8 program there is no single object where it would be possible to describe the accounting policies of the organization. Someone will object, what about the periodic register of information “Accounting Policies of Organizations”? Yes, there is such a register. However, it plays a subordinate role in relation to the “Set up accounting parameters” form. In addition, certain accounting policies are defined in the corresponding configuration documents. As a result, it turns out that the entire accounting policy must be described at three levels of the hierarchy, starting from the top level.

• Upper level. Determined by the settings in the “Configuring Accounting Parameters” form.
• Intermediate level. Determined by entries in the information registers “Accounting policies of organizations” and “Accounting policies (personnel)”.
• Lower level. Defined by some documents.

From the point of view of program users, this is not very convenient. It is intuitively felt that accounting parameters and accounting policies are somehow related to each other. But how? This is not always obvious. As a result, questions arise.

1) Why in one information base (IS) for any organization you can choose any taxation system: OSN or simplified tax system. And in another information security program, the program allows you to specify, for example, only the simplified tax system!!!

2) The help to the form “Setting up accounting parameters” says literally the following: “The form is intended for setting accounting parameters that are common to all information base organizations.” From this we can easily conclude that the effect of the parameter set in this setting certainly applies to all organizations of the enterprise. In fact, this rule does not always apply so clearly.

3) Refusal in accounting policy, for example, from conducting calculations in an accounting program, blocks the relevant documents. But the absence in the accounting policy of an indication of conducting, for example, production activities does not block the corresponding documents in the program.

Since the volume of material is large, the article consists of three parts.

• 1C Accounting 8. Part 1: Setting up accounting parameters.
• 1C Accounting 8. Part 2: Accounting policies of organizations.
• 1C Accounting 8. Part 3: Accounting policies in configuration documents.

The material presented in the article relates to the 1C Accounting 8 and 1C Accounting 8 CORP programs. All pictures are screenshots of the 1C Accounting program 8th edition. 2.0.26.8.

1C Accounting 8. Part 1: Setting up accounting parameters

The parameter values ​​specified in the “Configuring Accounting Parameters” form directly affect the setting of accounting policies. It is for this reason that you should start not with the “Accounting Policies of Organizations” register, but with the “Setting Accounting Parameters” form. You can open it, for example, using the “ENTERPRISE Setting up accounting parameters” command.

Tab “Types of activities”

At first glance, this bookmark does not raise any questions. But it is precisely on it that a time bomb is laid.

However, let's take things in order. The tab clearly displays two types of activities.

• Flag “Production of products, performance of work, provision of services.”
• Flag "Retail".

Someone may be surprised, but where? wholesale. There is no need to specifically set the presence of wholesale trade in the accounting parameters, and then in the accounting policy. This type of activity is already specified in the configuration by default. Therefore, regardless of the state of these flags, any organization of the enterprise can engage in wholesale trade.

Flag “Production of products, performance of work, provision of services.”

The guidelines state that this flag should be set if at least one of the enterprise organizations is engaged in the production of products, performance of work or provision of services. After setting the flag, another bookmark will be displayed. This is the "Production" tab. It is necessary to indicate the type of price that will play the role of the planned cost for the products (works, services).

Flag "Retail".

The flag should be set if at least one of the enterprise organizations is engaged in retail trade. After setting the flag, another bookmark will be displayed. This is the “Retail Products” tab. On it you can specify additional analytics for accounting for goods sold at retail through a manual point of sale (NTP).

Displaying the “Retail Products” tab may provoke a false conclusion. It’s as if the “Retail trade” flag should be set only if an organization wants to set up additional analytics for retail trade via NTT. Not only! The state of the flag is very important for determining the accounting policy of the organization.

Setting these flags has variable effects. So, if in the form “Setting up accounting parameters”, the flag “Production of products, performance of work, provision of services” is set, then in the information register “Accounting policies of organizations” for any organization it will be possible to either confirm or refuse to conduct production activities (works, services). The same applies to the Retail flag.

On the contrary, clearing these flags has an unconditional effect on accounting policy. In this case, the program will not allow any organization to indicate such types of activities as retail trade or production activity.

In order to properly conduct manufacturing and retail activities, it is very important to remember the following.

Attention. The state of the flags “Production of products, performance of work, provision of services” and “Retail trade” does not prohibit the conduct of production activities and activities related to retail trade in the program. And this is very bad.

This state of affairs can lead to serious mistakes in accounting. For example, if the “Production of products, performance of work, provision of services” flag is cleared, the program does not block the documents “Requirement-invoice” and “Production report for the shift.” It allows you to arrange and carry them out.

Therefore, if an accountant conducts production activities without indicating it in the accounting policy, then when closing the month there will be errors in the process. In turn, this will lead to incorrect calculation of the actual cost finished products and release adjustments. Cost accounts will not be closed correctly.

A similar situation will arise if the accounting policy does not specify the type of activity “Retail trade”, but the accountant nevertheless registers retail transactions.

Attention. Accounting policy provisions are used in month-end closing regulations.

Of course, it would be better if the program could block transactions that do not comply with accounting policies. Unfortunately, this is not provided everywhere. How can this be?

No need to split hairs. If the organization conducts production activities, be sure to set the “Production of products, performance of work, provision of services” flag. The same applies to retail.

It can be assumed that the presence of the “Types of Activities” tab is due to the possibility of multi-company accounting in one information base. And, probably, because even for single-company accounting there can be organizations with a very large amount of information.

These circumstances can lead to a noticeable increase in the closing time for the month. However, in the overwhelming majority of cases, there is no meaningful need for multi-company accounting. Also, a huge number of organizations have quite small information databases.

For such organizations, in order to protect themselves, it is advisable to set the flags “Production of products, performance of work, provision of services” and “Retail trade”. Regardless of whether or not the organization has production activities and retail trade.

Tab "Taxation systems"

This tab indicates those taxation systems that will be available in the “Accounting Policies of Organizations” information register.

All taxation systems.

Setting this flag has a variable effect on accounting policies. More precisely, when you activate this radio button for any organization of the enterprise in the information register “Accounting policies of organizations”, you can specify one of the following taxation systems.

• General taxation system in organizations.
• General system of taxation of entrepreneurs (NDFL).
• Simplified system of taxation of organizations and individual entrepreneurs.

In other words, all four tax systems are available. Activating this radio button displays the “Income Tax” tab.

Simplified taxation system.

Activating this radio button has an unconditional effect. When activated, in the information register “Accounting Policies of Organizations” it will be possible to indicate only the simplified tax system for organizations or individual entrepreneurs.

Personal income tax of an individual entrepreneur.

The presence or name of this radio button confuses even users well knowledgeable about systems taxation. Here is a typical reasoning.

The name of the tab “Taxation Systems” means that all taxation systems should be listed on it. And in this sense, the names of the radio buttons “All taxation systems” and “Simplified taxation system” correspond to the user’s expectations. But the name of the radio button “Individual Entrepreneur Personal Income Tax” is confusing. There is no such taxation system in the Tax Code of the Russian Federation.

True, under this radio button there is explanatory text: “Keeping records of individual entrepreneurs paying personal income tax on income from entrepreneurial activity" But it doesn’t help everyone either.

In fact, activating the “Individual Entrepreneur Personal Income Tax” radio button means the following. The accounting policy certainly establishes only the SST for individual entrepreneurs. But the same can be done by selecting “All taxation systems”, and then for an individual entrepreneur, indicate the DOS in the accounting policy.

It seems that there would be less misunderstandings if the “All Tax Systems” tab included the following radio buttons.

• All tax systems. For organizations and individual entrepreneurs at the choice of OSN or simplified tax system.
• General taxation system. For organizations and individual entrepreneurs only OSN.
• Simplified taxation system. For organizations and individual entrepreneurs only the simplified tax system.

But we have what we have.

Activating this radio button hides the “Income Tax” tab.

Tab "Inventory"

There is no ambiguity on this tab.

Let us recall that in accounting, inventories are recorded in the following accounts.

• Account 07, Equipment for installation.
• Count 10,Materials.
• Count 21, Semi-finished products of own production.
• Score 41, Goods.
• Score 43, Finished products.

Flag “Write-off of inventories is allowed if there are no balances according to accounting data.”

At the initial stage of putting a program into operation, this situation often arises. There are actually goods and materials in the warehouse. However, they have not yet been entered into the program in the form of initial balances. However, in current activities, the accountant needs to register the write-off of materials for production or the shipment of goods to customers.

In this situation, it is advisable to set the flag “Write-off of inventories is allowed if there are no balances according to accounting data.” This will allow the accountant to post documents. Of course, negative debit balances will appear on the inventory accounts.

It's OK. Once all opening balances have been entered and verified, these red minuses will disappear. After this, it is strongly recommended to clear the checkbox “Write-off of inventories is allowed if there are no balances according to accounting data.” This will allow the program to control attempts to write off something that is not in stock.

Attention. Unfortunately, any state of the flag “Write-off of inventories is allowed if there are no balances according to accounting data” applies unconditionally to all organizations of the enterprise.

What does this affect? With multi-company accounting in different organizations enterprises, the initial balances are usually entered in full in different times. Therefore, if in some organization the opening balances were entered first, then the accountant of this organization will not be able to prohibit the write-off of missing inventories. We will have to wait until all organizations have deposited their balances.

Obviously, this is very inconvenient for multi-company accounting.

The flag “Returnable containers are kept in check.”

Setting the flag will lead to the appearance of the “Containers” tab in the receipt and expenditure documents for inventory accounting. This flag should be set if at least one organization of the enterprise keeps records of returnable packaging.

Attention. It is a pity that the accounting policy does not provide for a variable choice of packaging accounting.

Therefore, if at least one organization keeps records of containers, then all other organizations of the enterprise will be forced to put up with the unnecessary “Container Accounting” tab in their invoices.

The “Setting up analytical accounting” section allows you to enable or disable additional analytics on inventory accounts.

Flags “Recording is maintained by batches (receipt documents).”

Keeping records by batch is one of the most important functional features of the accounting program on the 1C Enterprise 8 platform. This was not the case in the 1C Accounting 7.7 program. At the request of the seven accountants, programmers contrived to set up batch accounting.

Now there is no need to get creative. Just check the “Accounting is maintained by batches (receipt documents)” flag.

Setting this flag will result in the automatic addition of the “Parties” subaccount to the Inventory accounts. Since many of these accounts have a tax accounting (TA) attribute, party accounting will be maintained not only in accounting (AC), but also in TA.

Removing the flag leads to the removal of the “Party” sub-account on these accounts.

Setting the flag “Accounting is maintained by batches (receipt documents)” has a variable effect. That is, in the accounting policy, an organization can choose the “By average cost” or “By FIFO” method.

If the flag “Accounting is maintained by batches (receipt documents)” is cleared, then only one option remains: “At average cost”. True, the user can still indicate the “FIFO” method in the “Accounting Policies of Organizations” information register. In this case, the program will warn you that you need to add the “Parties” subaccount on the corresponding accounts.

There is no need to open the “Configuring Accounting Parameters” form specifically for this. If the user continues to insist on the “FIFO” method, then the program will connect the “Parties” subaccount directly from the accounting policy to the accounts.

Quantitative and total accounting is always maintained on the inventory accounts for the “Nomenclature” and “Parts” subcontos. This is provided by the configuration. But when accounting by warehouses, three alternative options are possible.

1. Accounting for warehouses (storage places) “Not maintained.”

If you activate the “Not maintained” radio button, then the “Warehouses” subaccount will be removed from the inventory accounts. In this case, the “Warehouse” attribute will remain in the receipt and write-off documents, but it will not be used when posting documents.

Of course, if accounting for warehouses is not maintained, then it makes no sense to talk about either quantitative accounting or total accounting for warehouses. In other words, no information exists regarding warehouses.

Attention. Regardless of the state of this radio button, the following accounts are always accounted for by warehouse.

• Account 41.12, Goods in retail trade (in NTT at sales value).
• Account 42.02, Trade margin in non-automated retail outlets.

It is advisable to choose this option in cases where the organization does not have warehouses or has only one warehouse. In this case, quantitative and total accounting is carried out only by item and batch.

2. Accounting for warehouses (storage locations) “Keeps by quantity.”

When choosing this option, the “Warehouses” subaccount is added to the inventory accounts. In the context of this subconto, only quantitative records are maintained. It is advisable to install this option in the case when the same item in different warehouses has the same price. That is, it does not depend on the storage location.

When setting this flag in receipt and write-off documents, the “Warehouse” attribute must be filled in.

3. Accounting for warehouses (storage locations) “Keeps by quantity and amount.”

When choosing this option, the “Warehouses” subaccount is added to the inventory accounts. But now, unlike the previous option, total and quantitative accounting will be carried out in the context of warehouses. The same as for the subconto “Nomenclature” and “Parties”.

This option should be set in the case when the same item in different warehouses can have different price accounting.

Tab “Retail Products”

The “Retail Goods” tab is displayed if the “Retail Trade” flag is set on the “Types of Activities” tab.

First of all, please note that this tab does not detail all retail trade, but only trade through manual retail outlets (NTPs). The following accounts are used for trading via NTT.

• Account 41.12 “Goods in retail trade (in NTT at sales value).”
• Account 42.02 “Trade margins in non-automated retail outlets.”

Analytical accounting of goods under these accounts is always carried out by warehouse. That is, if you disable warehouse accounting on the “Inventory” tab, then the “Warehouses” subaccount will still remain on these accounts.

On the “Retail Goods” tab, you can connect additional analytics, subconto to accounts 41.12 and 42.02.

• Flag “By nomenclature (revolutions)”. Setting the flag will lead to the fact that in account 41.12 “Goods in retail trade (in NTT at sales value)” the subaccount “(about) Nomenclature” is connected. This will allow, for example, in the “Turnover Balance Sheet” report to view debit turnover for this account with detail down to item items. However, since the subconto is negotiable, the report will not show information about the balance of the item in the NTT.
• Flag “At VAT rates”. If this flag is set, then the subaccount “VAT Rates” is connected to accounts 41.12 “Goods in retail trade (in NTT at sales price)” and 41.02 “Trade margins in non-automated retail outlets”.

It is advisable to set this flag if retail trade of goods is carried out with different VAT rates (10% and 18%).

Any state of these flags certainly applies to all organizations of the enterprise. The chart of accounts is general.

The “Retail Products” tab displays settings only for trading via NTT. This leads to a false conclusion. If organizations conduct wholesale trade and retail trade, but only through ATT, then the “Retail trade” flag does not seem to have to be set. This is wrong!

Attention. If at least one organization of the enterprise conducts any type of retail trade (through ATT and/or NTT), be sure to set the “Retail trade” flag.

“Production” tab

The “Production” tab is displayed if the “Production of products, performance of work, provision of services” flag is set on the “Types of Activities” tab.

In the standard configuration of 1C Accounting 8, accounting of finished products is carried out only at planned prices. Therefore, on the “Production” tab, you should specify the price type that will play the role of the planned price.

Let me explain. A specific product can be manufactured, say, in the middle of the month and sent to the finished goods warehouse, debit account 43 “Finished goods”. This account has a mandatory sub-account “Nomenclature”. Quantitative and total accounting is carried out on this sub-account. This means that when writing off finished products to a warehouse, you must indicate not only the name of the finished product, but also its price.

However, the actual price at the time of product release is usually unknown. It will be known only at the end of the month. When all direct and indirect costs are written off to account 20 “Main production”, to the product group, which includes these products.

And since the actual price is unknown, it means that some other price must be used. Since the actual price during the month is unknown, the standard configuration of 1C Accounting 8 records finished products only at planned prices. At this price, finished products are delivered to the finished goods warehouse. How to calculate the target price is a matter for the planning department of the enterprise.

All price types used at the enterprise are described by the user in the “Item Price Types” directory.

Formally, any element of this directory can be used as a planned price. Of course, the name doesn't matter. Meaningfulness matters.

The products manufactured, the work performed and the production services provided are described in the “Nomenclature” directory. For these items, using the “Setting Item Prices” document for the planned price type, it is advisable to assign specific price values.

After these settings, the values ​​of planned prices (products, works, services) will be automatically inserted into the documents “Production Report for the Shift” and “Certificate of Provision of Production Services”. Otherwise, you will have to enter them manually each time.

Tab "Cash"

Setting the flag “By cash flow items” adds the subconto “(about) Cash flow items” on the following cash accounting accounts.

• Account 50. Cash desk.
• Account 51. Current accounts.
• Account 52. Currency accounts.
• Account 55. Special bank accounts.

In accordance with the order of the Ministry of Finance of the Russian Federation dated July 22, 2003 N 67n “Cash Flow Report (Form No. 4)” the following organizations may not submit.

• Point 3. Small businesses that are not required to conduct an audit of the accuracy of their accounting records.
• Clause 4, para. 1. Non-profit organizations.
• Clause 4, para. 3. Public organizations(associations) that do not carry out entrepreneurial activities and, apart from disposed property, do not have turnover in the sale of goods (works, services), as part of their financial statements.

All other organizations are required to submit a “Cash Flow Statement (Form No. 4)”. In the 1C Accounting 8 program, it can be generated if the “By cash flow items” flag is selected.

Attention. Even if your organization does not report according to Form No. 4, still set the flag in the “ Cash" This will greatly help both the accountant and the director when analyzing cash flows.

Tab "Settlements with counterparties"

For management accounting purposes, on this tab for all organizations of the enterprise, you can specify payment terms for customers and payment terms for suppliers.

If necessary, similar parameters can be specified in the agreement with a specific counterparty. The payment terms specified in the agreement with the counterparty for the program are of higher priority than the payment terms specified in the accounting settings.

Arrears based on payment terms can be further analyzed in the reports of the Anti-Crisis Management Center. It is located on the function panel, on the “Manager” tab. There are two groups of reports on debt settlements.

Settlements with buyers.

• Dynamics of customer debt.
• Buyers' debt.
• Buyers' debt by debt terms.
• Overdue debt from buyers.

Settlements with suppliers

• Dynamics of debt to suppliers.
• Debt to suppliers.
• Debt to suppliers by debt terms.
• Overdue debts to suppliers.

Tab "Accounts with personnel"

The parameters set on this tab certainly apply to all organizations of the enterprise.

Payroll accounting and personnel records.

In this section, you must indicate in which program you plan to keep personnel records and perform calculations wages.

• In this program. Activation of this radio button indicates that payroll calculations and personnel accounting are planned to be performed in the 1C Accounting 8 program.
• In an external program. Activation of this radio button indicates that payroll calculations and personnel accounting are planned to be performed in an external program. Usually this is a specialized program 1C Salary and personnel management 8.

Activating the radio button “In an external program” will block all personnel and settlement documents in the 1C Accounting 8 program. That is, they cannot be used. This allows you to avoid calculation errors resulting from overlapping data from different programs.

Analytical calculation with personnel.

Settlements with personnel can be carried out collectively for all employees or separately for each employee.

• For each employee. This radio button must be activated if personnel accounting and salary calculations are performed in the 1C Accounting 8 program. Otherwise, it will be impossible to generate those regulated reports that indicate information for each employee. For example, prepare data for transfer to the Pension Fund.
• Summary for all employees. It is advisable to activate this radio button if personnel accounting and salary calculations are performed in an external program, for example, 1C Salary and personnel management 8.

Activating the radio button “For each employee” adds the subaccount “Employees of organizations” to the following accounting accounts.

• Account 70 “Settlements with personnel for wages”.
• Account 76.04 “Settlements on deposited amounts.”
• Account 97.01 “Payroll expenses for future periods.”

On the contrary, activating the radio button “Summary for all employees” deletes the subaccount “Employees of organizations” on these accounts.

Accountants often have a question about which analytics option to choose: “For each employee” or “Summary for all employees.” For calculations in the accounting program itself, everything is usually clear: only “For each employee.”

But for calculations performed in an external program, there are options. And some accountants, without hesitation, choose the first option - “For each employee.” The following arguments are usually given in favor of such a decision.

• Salary calculations must be carried out for each employee. Who can argue against this! But the accounting program does not need this information. All detailed calculations for employees are carried out in an external program, for example, 1C Salary and personnel management 8.
• It is necessary to generate standard reports in an accounting program. Of course you can, but you have to score for the sake of it accounting program shouldn't. The 1C Salary and Personnel Management 8 program has many specialized reports on personnel accounting and accruals. Moreover, such reports do not even exist in the accounting program.
• It is necessary to prepare and generate regulated reports on payroll calculations. All regulated reports can be prepared in the 1C Salary and Personnel Management 8 program. If desired, the accountant can prepare some of these reports in the accounting program after a consolidated loading of data from the calculation program.
• In the accounting program, you must have all the postings for accruals and deductions for each employee. For what?

The following counterarguments can be given against the last argument.

Let us recall that personnel accounting and payroll calculations in the 1C Salary and Personnel Management 8 program assumes that monthly calculation data is uploaded from this program to the 1C Accounting 8 program. Depending on the settings, they will be uploaded collectively or separately for each employee.

Let's assume that employees only have a salary. For this case, the calculation program creates 7 accounting entries. This includes payroll and personal income tax and 5 entries for insurance premiums. This means that if there are 100 people in an organization, then 8,400 accounting entries need to be downloaded per year.

And, if we add sick leave here, insurance payments, allowances, compensation, bonuses, etc. number of uploaded transactions still in to a greater extent will increase.

The question arises: why should an accounting program be loaded with unnecessary information every month? Swelling of the information base can lead to a significant decrease in the performance of the accounting program.

Therefore, if there are no serious items to upload with detail by employee, we upload them in summary form. When preparing regulatory reports, if something doesn’t go well in terms of payroll calculations and insurance premiums, the accountant can easily determine where the ears are coming from. Gives instructions to the calculator. It finds errors, corrects them, and uploads the updated data back into the accounting program.

Tab “Income Tax”

The “Income Tax” tab is displayed if the “All taxation systems” flag is selected on the “Taxation systems” tab. Having reached this tab, some accountants remain perplexed for a long time. Why are there different income tax rates?

The “Different income tax rates apply” flag.

The general tax rate for income tax in the amount of 20% is established in paragraph 1 of Art. 284 Tax Code of the Russian Federation. In this case, it is distributed as follows.

• 2 % the tax amount is subject to credit to the federal budget of the Russian Federation.
• 18 % the tax amount is subject to credit to the budgets of the constituent entities of the Russian Federation.

But it also says that constituent entities of the Russian Federation have the right to lower the tax rate, subject to credit to the budget of the corresponding subject, for certain categories of taxpayers. In this case, the tax rate established by the law of a constituent entity of the Russian Federation cannot be lower than 13.5 percent.

Thus, if multi-company accounting is maintained in the information base and if all organizations of the enterprise are registered in one subject of the federation, then the flag “Different income tax rates apply” must be cleared. In this case, uniform profit tax rates for all organizations are established in the periodic information register “Income Tax Rates”.

This register does not indicate the organization. This indicates that the rates indicated in it apply to all organizations of the enterprise. If in the subject of the Russian Federation where all these organizations are registered, a reduced income tax rate is applied, then it is enough to manually replace 18% with the desired value.

A different situation arises when several conditions are met simultaneously.

• The program maintains multi-company accounting.
• There are at least two enterprise organizations registered in different federal subjects.
• These federal subjects have reduced income tax rates.

If all these conditions apply, then you need to set the “Different income tax rates apply” flag. In this case, the income tax rate to the federal budget, as before, is described in the “Income Tax Rates” information register.

Please note that now it does not display rates in the constituent entity of the Russian Federation. The rates of the constituent entities of the Russian Federation are described in another periodic register of information “Rates of income tax to the budget of the constituent entities of the Russian Federation.” The picture shows one possible options filling it out.

Section “The cost of property and services prepaid under the agreement in foreign currency is determined as of the date.”

This section is important for those organizations that are engaged in foreign economic activity. For example, they import and or export goods. In this case, advance payment for purchased or sold property is made in foreign currency. In this case, it becomes necessary to convert foreign currency into rubles.

Federal Law of December 28, 2010 No. 395-FZ in the Tax Code of the Russian Federation in paragraph 8 of Article 271, paragraph 10 of Article 272 and paragraph. 3 clause 316 of the Tax Code of the Russian Federation, additions have been made regarding the accounting of advances denominated in foreign currency. They came into force on January 1, 2010, based on the provisions of paragraph 3 of Art. 5 FZ-395.

Attention. According to these additions, in the case of receipt (transfer) of an advance, income (expenses) expressed in foreign currency are converted into rubles at the rate of the Central Bank of the Russian Federation on the date of receipt (transfer) of the advance.

The procedure for accounting for income and expenses expressed in foreign currency remains the same. Income (expenses) expressed in foreign currency are recalculated for tax purposes into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of recognition of the corresponding income (expense).

In this regard, the radio buttons listed below have the following meaning.

• Receipts or sales of property and services. Until December 31, 2009 inclusive, the cost of property and services pre-paid under an agreement in foreign currency was assessed at the exchange rate on the date of receipt or sale of this property and services. In other words, starting from 01/01/2010 this radio button cannot be used.
• Receiving or issuing an advance. It is this radio button that must be activated from 01/01/2010. From this date, the cost of property and services pre-paid under the contract in foreign currency is assessed at the exchange rate on the date of receipt or issuance of the advance.

If you do not activate the radio button “Receiving or issuing an advance payment”, then, for example, from 01/01/2010 the document “Sales of goods and services” will generate incorrect transactions.

The “Applies from” attribute automatically indicates the date from 01/01/2010. The program will not allow you to change it to an earlier date. But if accounting in the program began, for example, on 01/01/2011, then you can indicate this date. Although this is not necessary.

Conclusions

Let's summarize.

1. Before filling out the information register “Accounting Policies of Organizations”, be sure to fill out the “Setting up Accounting Parameters” form. The fact is that even for a pure infobase in this form there are default settings. They may not comply with your organizations accounting policies.

2. Some settings of the “Configuring Accounting Parameters” form are not visibly reflected in the “Accounting Policies of Organizations” information register. However, they must be treated very carefully. Otherwise, errors in the information base are very possible.

3. Some settings in the “Setting up accounting parameters” form certainly apply to the accounting policies of all organizations of the enterprise. For example, you refused to account for containers. It's OK. You can open the “Configuring accounting parameters” form again and reconfigure it, that is, specify container accounting.

4. Not all parameters of the “Set up accounting parameters” form are elements of accounting policy. For example, “Container accounting” is not an element of the accounting policy. This means that if records have already been kept in the information base, then after changing the state of the flag, for example, “Container accounting”, there is no need to re-enter the documents.

5. Some parameters of the “Configuring Accounting Parameters” form determine the accounting policies of organizations. For example, the flag “Production of products, performance of work, provision of services.” Therefore, if the state of this flag changes, it is necessary to perform a group re-posting of documents.