Setting up accounting policies in 1s 8.3. Accounting policies of organizations depending on the taxation system

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 when copying accounting policy are not copied, they must be created anew by clicking on the button “Indicate the list of direct expenses” 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 common system taxation.

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.” When wholesale trade, if none of these accounts are used, and also no retail, no need to tick 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. Add next entry only necessary when changing the rate, indicating from what number. 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. Salary- 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 one 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.

1C has accounting settings that we must define for the entire program. But we need to define some of the settings for each specific organization. They are set in the accounting policy of the organization.

If you have one of the previous generation programs 1C 8: UPP, UT 10 or Integrated Automation 1.1, then see setting up accounting policies.

In the new generation of 1C 8 programs, the mechanism for setting up an account

policy differs significantly from the old G8.

If you keep records for one organization, then you fill out the accounting policy in the menu:

Master data and administration - Master data - Information about the enterprise - Information about the organization.

All information about the organization is filled in here. We will need the "Accounting Policies and Taxes" tab.

If you will manage several organizations in one program, then before you start setting up accounting policies, you will need to enable the ability to account for several organizations in the settings. Let's do it in the menu:

Master data and administration - Setting up Master data and sections - Enterprise.

Now the path to setting up the accounting policy will change slightly, as a menu item will be added:

Reference data and administration - Reference data - Organizations.

Here you will need to create each organization and select an accounting policy for each. If the accounting policies are the same, then you can choose for different organizations the same.

In fact, some accounting policy settings require setting the corresponding settings in other sections to work correctly.

For example, if at least one organization has UTII or separate accounting at VAT rates, you will need to specify additional settings for accounting for goods in the section Financial results and controlling. I will point this out explicitly in some situations.

But, I’ll make a reservation right away. In this article I do not pretend to be a complete description of all such connections. Before you start, you should go through all the program settings in order to correctly set all the accounting parameters you need.

2. Accounting policy in 1C 8.3 forBASIC

So, in the organization we created in the list (or in a single organization), we open the “Accounting Policies and Taxes” tab.

Under the Accounting Policy heading we see a single line: the “Create new” hyperlink. Click this link and go directly to filling out the accounting policy.

Create a descriptive name. So, to understand what kind of accounting policy this is. This is especially useful if there are several organizations. For example, if some legal entities have the same accounting policies, then it is enough to create one accounting policy and select it for all such organizations.

Tax accounting

Check the box here if your organization uses UTII. And indicate the basis for the distribution of expenses by type of activity (those for which this will not be indicated explicitly).

Additionally, to set up UTII you need to go to the menu Master data and administration - Financial results and controlling - Goods accounting select batch accounting and set the Separate accounting of goods for VAT taxation flag.

The Financial Result and Controlling section will be discussed in more detail in a separate article.

There is no need to set this flag if you use the program only for management accounting (for example, accounting is maintained separately in Accounting 3.0).

and Choose which depreciation method you use in tax accounting: linear or non-linear.

VAT

Here the parameters of separate accounting at VAT rates are determined (i.e., when sales have rates of 0% and without VAT). There are only two of them. If you have such bets, then put the flags for the rules that you use.

If you don’t keep separate records, just skip the tab.

The maintenance of separate accounting for VAT rates is configured in the section Master data and administration - Financial results and controlling - Goods accounting. Here you will need, just like for UTII, to set up batch accounting and the Separate accounting of goods for VAT checkbox. As I already said, a separate article will be devoted to this section.

Reserves

We select one of the options for calculating the cost of goods when written off. As always, be careful - see if the selected setting matches the parameters specified in the section Financial results and controlling - Goods accounting. For example, for FIFO it will be mandatory to specify the batch accounting option (you cannot select Not used).

There are two FIFO options offered here.

FIFO (weighted)- inventory assessment using a mechanism similar to advanced analytics from SCP and Integrated Automation of the previous generation. Balances at the end of the month will be calculated using FIFO. But all write-offs during the month will be written off at the same monthly average cost

FIFO (rolling) - the document for receipt of goods is considered a batch. There are some differences from traditional FIFO. For example, if there are several warehouses, then the date of receipt of the batch will be determined as the date of receipt at the current warehouse, and not at the organization. Thus, movements affect the order of write-off under FIFO. You will not see this setting in the selection list if you do not have batch accounting installed.

Accounting

The settings concern some accounting features. Here you can define:

Will products be accounted for at planned prices during the month (they will need to be set up separately) and will account 40 be used?

Will information on the accrual and payment of wages be visible to accountants in the balance sheet 70 of the account for each employee or only in the total amount. If you choose the total amount, then detailed information will be available only in the salary subsystem for users with appropriate rights.

Is it necessary to additionally maintain off-balance sheet accounting of inventory items in operation?

How to generate transactions for mutual offsets: should you use an interim account 76 or carry out offsets directly. Subaccounts 76 of account for these purposes are predetermined: 76.09 and 76.39.

Reserves

On this tab you define the parameters for calculating reserves in accounting and tax accounting. These are the rules according to your real accounting policy, there is nothing specific for 1C here.

On the switch General - Simplified select Simplified:

You must indicate the date of transition, notification data and select the simplified tax system option: Income or Income and expenses. The program offers a maximum tax percentage by default, which can be changed if necessary.

All other parameters are filled in the same way as described above for OSNO.

4. Accounting policy in 1C 8.3 for the Management Organization

The management organization in 1C 8.3 programs is included optionally. It is needed for those cases when in management accounting part of the operations movement of goods and materials should be taken into account differently than in the regulated one. For example,

the dates of acceptance for accounting of inventory items differ,

Prices vary upon receipt, shipment, etc.

operations have a different economic meaning. For example, in one type of accounting this is a write-off, and in another it is a shipment, etc.

You may not specify any accounting policy for this organization. And that's how it will work. But there is an accounting section for which it is worth introducing an accounting policy for a management organization - this is inventory accounting.

What happens when you use Management Organization?

For one operation, you enter separately documents for management accounting and for regulated accounting. At the same time, management reports on cost, gross profit, etc. You will receive documents specifically related to the Management Organization.

Ordinary transactions, which, as a rule, are the majority, are taken into account in management accounting for the same organization as in regulated ones. And according to the policy for calculating the cost of inventory write-off specified for this organization.

Accounting policy is the way an economic entity conducts accounting. accounting. An accounting policy is a document that shows the methods of accounting. In this article we will dwell in detail on the following issues:

Where is the accounting policy in 1C

IN 1C Accounting 8 The accounting policy can be configured in the “Accounting Policy” window. First, the accounting policy in 1C (layout and its elements) is stored in the settings of the information register “Accounting Policy”. Each individual entry in the register shows the state of the software for a specific period of time. The record is generated annually.

Register settings include the taxation system:

general or simplified for institutions;
general, simplified or patent for individual entrepreneurs.

The register has different shape for legal entities persons and individual entrepreneurs. Active tabs are set taking into account the choice of taxation system.

Formation of the organization's accounting policy

Accounting policy settings in 1C8 are carried out in stages. First, you need to configure the register in the UP to generate printed forms (order to the UP, appendix to the order). If there is no UE for the required period, then it needs to be created.

How to change accounting policy settings in 1C:

Go to the menu tab “Main” - “Settings” - “Accounting Policy”.
Select the institution, the required period and double-click to install the desired one.

Setting the parameters of the “Income Tax” tab of the UE

The checkbox is checked in the field “PBU 18/02 “accounting for income tax calculations” is applied and the user will be able to keep records of deferred tax assets and liabilities. Next, in the “Depreciation calculation method in tax accounting” field, select the method of depreciation funds and depreciable property, and in the “Repay the cost of work clothes and special equipment” field, set the method.

Setting up VAT UP tabs

If an institution applies an exemption from VAT under Art. 145 or 145.1 of the Tax Code of the Russian Federation, the “Organization is exempt from VAT” checkbox is automatically selected. Take it off.

If an operation that is taxable and non-taxable is carried out at the same time, you must check the “Separate accounting of incoming VAT is maintained” checkbox, as a result of which separate accounting will become available. The “Separate VAT accounting” checkbox will become active. If neither the second checkbox is checked or the Separate VAT accounting checkbox is cleared on account 19 “VAT on purchased assets”, then it will be impossible to select the VAT accounting method.

Setting up the Inventory tab

In the line “Method of valuation of inventories (MP)” you need to select “At average cost”, then the write-off of inventories will be accounted for at the average cost, which is automatically adjusted to the weighted average at the end of the month.

Setting up the “Costs” tab of the accounting policy:

select the main account in the “Main cost accounting account” field, then it will be indicated automatically in production documents; in the case of production by an organization, the “Product Release” checkbox is checked;
if the enterprise provides services, the “Performance of work” checkbox is checked, and the field “Costs are written off from account 20 “Main production” becomes active;
buttons such as “Indirect costs” and “Additional” are always in active mode when selecting “Production of products” or “Performance of work”;
select the type of general business expenses “In the cost of sales (direct costing)” by clicking on the “Indirect expenses” button.

Setting up the Reserves tab

To form reserves in accounting. and tax accounting, you need to check the boxes “In accounting” and “In tax accounting.” Setting the date at the end of which the debt is considered invalid is configured in the “Payment due date for buyers” and “Payment due date for suppliers” fields, unless a different procedure is established in the agreement. Next, click the “Record” and “Close” button.

The accounting policy is configured.

If you still have questions about setting up accounting policies in 1C, ask them in the comments. Our specialists will be happy to answer them.

To enter the parameters of an organization's accounting policy, you need to execute the command in the main menu of the program Enterprise->Accounting policy->Accounting policy of organizations.

To add an accounting policy entry, you need to click a button or key Insert or execute the menu command Actions->Add.

In the window you need to fill in the accounting policy parameters according to the example:

Setting up parameters for analytical accounting of inventories

To start working, the program needs to configure the parameters of analytical accounting of inventories (MPI). To do this, you need to execute the command in the main menu of the program Enterprise->Setting parameters accounting.

In the shape of Setting up accounting parameters need to switch to on d ku and check the boxes Keep warehouse records for accounting and tax accounting.

To set analytical accounting parameters and close the form Settings accounting, you need to press the button OK.

Open the chart of accounts, you need to execute the command in the main menu of the program Enterprise->Chart of accounts->Chart of accounts.

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On the command panel of the accounting chart of accounts form there are buttons with which you can get Additional information for the selected account:

Generate various standard reports, for example "Account balance sheet" or "Account card" - button Reports;

Read the description of the accounting account - button Description accounts;

View entries in the posting journal - button Magazine postings;

Go to subconto list - button Subconto.

Using a button Seal you can display and print the chart of accounts of accounting "1C: Accounting 8" as in the form simple list accounts, and in the form of a list with detailed description each account.

Chart of accounts for tax accounting

Chart of accounts for tax accounting (for income tax) is not provided regulatory documents and is part of the accounting methodology in "1C: Accounting 8". It is intended to ensure that business transactions are reflected in tax accounting in accordance with the law “On the collection of taxes from enterprise profits.”

Open the tax accounting chart of accounts, you need to execute the command in the main menu of the program Enterprise->Chart of accounts->Chart of accounts for tax accounting (for income tax).

On the command panel of the tax accounting chart of accounts form there are buttons that can be used to obtain the following additional information on the selected account:

Generate various standard reports, for example “Account balance sheet (tax accounting)” or “Account card (tax accounting)” - button Reports;

Before you start working in the program, you need to set up your organization's accounting policy. It's about about such settings of 1C 8.3 and 8.2, such as, for example, what taxation regime the enterprise is in, how to allocate costs, how to take into account production costs, depreciation methods, etc.

The question immediately arises: where can I find the accounting policy in 1C 8.3? The link to it is in the “Organizations” directory in the “Go” section:

The settings window for filling out the accounting policy consists of several tabs and two buttons for selecting a taxation mode. Let's look at all the bookmarks related to the general mode in turn.

The first tab to fill out is .

The first element on this tab is a checkbox where you need to indicate whether accounting is applied according to the requirements of PBU 18.02. This is necessary for income tax to be calculated.

There are mostly checkboxes here, I'll go through them in order:

We indicate whether the company operates without VAT or with VAT at a zero rate. If this box is checked, separate batch accounting will be maintained for the sale of such goods or services in order to correctly reflect VAT.
If the organization uses simplified VAT accounting, check the appropriate box. Please note that simplified accounting has some limitations. For example, VAT cannot be charged on positive amount differences.
In the third paragraph, you need to indicate whether VAT should be charged on the shipment if there is no transfer of ownership.
Here we indicate whether VAT is charged on the transfer of real estate without transfer of ownership.
Until 01.10.2011, VAT can be charged on positive amount differences and separate invoices can be issued. If such accounting is required, check the appropriate box.
Invoices can be generated in conventional units. If this checkbox is checked, such invoices will be printed in rubles.

If the organization is a UTII payer, check the appropriate box and select the cost distribution base.

Reserves

On this tab, you only need to select the method for valuing inventories.

Expenses

Here you need to indicate the types of activities for which costs are taken into account in account 20. You also need to indicate the method of inclusion in the cost price and specify additional settings (if necessary).