1s 8 accounting policy how to fill out. Accounting policies of organizations depending on the taxation system

Every 1C user, be it an accountant, manager or warehouse employee, is faced with the transition to an updated version of the program. Often, not only the interface changes in the program, but also the location of the logs, and some functions are added or removed.

We invite you to consider how the initial entry of an organization and setting up accounting policies in edition 3.0 occurs. Let's get acquainted with the program interface. Here is the home page:

The date and a certain set of links for quick transitions to logs or reports are displayed here. We won’t touch anything for now, since we are interested in how to introduce an organization in this edition of 1C. Let's get acquainted with the program menu. It is located on the left on a yellow background. Here we see tabs that are sorted by accounting sections.

It is very easy to find the function you need if you know which section it belongs to.

For example, if you need to sell something, click on the “Sales” tab. Here are the document logs related to sales:

Customer accounts,

Implementations,

Provision of services,

Invoices,

Sales reports

Let's return to our topic - entering the organization. Organizations should be located on the “Directories” tab. Let's go into it:

Let's click on it. A small window with two settings will appear on the screen. We need to select “Navigation settings”:

Click. The “Customize navigation bar” window appears on the screen. On the left side we find the item “Organizations”. Based on the structure, we can see that this item belongs to the “Enterprise” section and contains all the necessary accounting settings for the organization.

Select “Enterprise” and drag it to the right side using the “Add” button. Click OK:

After we have applied the new settings, we can see the “Enterprise” section and in it the “Organizations” subsection we need:

We go into it and click the “Create” button. The program asks us to choose who we are: legal entity or individual entrepreneur:

We will consider filling out as a Legal Entity.

Let's choose. On the next page, the program also offers a choice of which tax system we will use. Let's choose the most common one: "General System".

We get to the organization creation page.

The first field “Automatically filling in details by TIN” will work if you have the 1C: Counterparty service connected. We don’t have it connected, so we’ll fill in the details manually.

The next field is “Abbreviated name”. The organization name entered here will be printed on documents.

For example, let’s register here LLC “UK “Clean House”.

In the “Full name” field, enter the name of our organization without abbreviations: Limited Liability Company “ Management company"Clean house" It is displayed in the reporting.

We can fill in the “Name in the program” field briefly – Clean House; it will not be displayed in any reports or printed forms. This is the name that the user will see.

There is also a "Prefix" field. Let's write "UK" here. It is used to number documents for a given organization, i.e. in the list of documents we will understand which organization this document belongs to:

The next item is “Main bank account”. Expand it by clicking on the button to the left of the inscription. Here you need to enter the BIC of our servicing bank and current account number:

Expand the “Address and telephone” item. Here the program offers us to automatically download data. Let's skip it.

The following points are required to fill in the legal, actual and postal addresses. Click the “Fill” link on the right. A window for entering information will open:

Let's fill it out. Click OK.

If all the addresses of the organization are the same, then leave the checkboxes everywhere. If the addresses are different, uncheck the boxes and fill them in manually. The fields “Contact phone number”, “Fax” and “E-mail” can be filled in as desired.

The next item is “Signatures”. Here you enter the names of the responsible persons of the organization, which are used when signing documents. This data is displayed on printed forms.

We look at the next item “Logo and printing”. The program has the ability to print documents with a logo, fax stamp and fax signature:

Let's look at how this works.

There is a built-in instruction manual that you can print and explore:

You can also prepare signatures and seals in advance and load them into the program cells of the same name. You can preview the printed form by clicking on the appropriate link:

Let's move on to next point « Tax office" Here you need to fill out everything as indicated in the documents of your organization:

The remaining sections “Pension Fund”, “Fund social insurance", "Statistics codes" are filled out from the constituent documentation of your organization. Click “Record”. The organization is ready to go.

All that remains is to indicate the organization’s accounting policy. Click on the link at the top " Accounting policy»:

Here is a list of accounting policies by year. It is advisable to create a new one for each working year. Let's see what it is:

We see the period of its use and various settings. We won’t touch anything now, since the default settings are in effect.

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. 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 issued in current month products and services provided, expressed in quantitative measures. Planned cost of production - distribution in proportion to the planned cost of products produced in the current month, services provided. Wages - distribution in proportion to the costs of paying the main production workers. Material costs - distribution in proportion to material costs reflected in cost items with the type NL 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; Separate items of direct costs - 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 account turnover 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 account turnover 20.23 and in turnover 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 is selected in the register The columns “Direct Cost Account” and “Cost Division” are filled in.

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.

In “1C: Accounting 8” (rev. 3.0), starting with version 3.0.39, the ability to print an order on accounting policies, including a set of appendices to the order, has been implemented. The accounting policy option proposed by the program will not only allow you to comply with legal requirements, but will also save time for the accounting department.

It has always been possible to configure accounting policy parameters in the program, but now the user has the opportunity to print an order on accounting policy along with applications in full accordance with the specified settings. A set of documents that make up the organization’s accounting policy is formed on the principle of a reasonable and necessary minimum, but if the user has additional wishes and clarifications, he can enter them into a printed form himself. Thus, based on considerations of expediency, the accounting policy is not overloaded with provisions “for all occasions” (for example, a description of the accounting for those types of activities that the organization does not conduct and, perhaps, will never carry out).

Please note that the proposed accounting policy is aimed primarily at small businesses. That is why the program developers deliberately did not take the path of creating an accounting policy designer, which would require the user to spend a lot of time and have high qualifications in the field of accounting and tax accounting. Instead, users actually had a ready-made and fairly simple solution at their disposal.

This position is associated, first of all, with an understanding of the position in which the accountant of a small enterprise finds himself. Often he handles all areas of accounting at the enterprise alone, without assistants; he does not have enough time to solve all the problems. At the same time, the operations of the enterprise are not that complicated.

Composition of accounting policies Access to the order on accounting policies and all appendices to it is carried out both from the form of the list of accounting policy settings and from the form of the information register Accounting policy(chapter Main hyperlink Accounting policy) by button Seal(Fig. 1).

Rice. 1. Printing the accounting policy from the settings form

The program offers the following applications:

• Accounting policies for accounting;
• Working chart of accounts;
• Forms of primary documents;
• Accounting registers;
• Accounting policies for tax accounting;
• Tax accounting registers.

The composition of accounting policy sections for accounting and tax accounting purposes depends on the program functionality used and the accounting policy settings of a particular organization, for example:

• if an organization applies the simplified tax system, then the composition of the tax accounting policy will contain only the section Income tax individuals ;
• If an organization does not maintain separate VAT accounting, then the tax accounting policy will not include a section Tax accounting for value added tax;
• if the organization does not produce products and does not perform work of a production nature, then the accounting policy for accounting and tax accounting will not contain sections devoted to work in progress and finished products;
• if the organization does not have fixed assets and intangible assets, and the corresponding functionality for accounting for fixed assets and intangible assets is disabled in the program, then the accounting policy for accounting and tax accounting will not contain sections devoted to accounting for fixed assets and intangible assets.

The list of forms of primary accounting documents used by the organization is drawn up as an appendix to the order on accounting policies (Fig. 2). The list of forms offered by the program contains both forms regulated by law (for example, a universal adjustment document, a receipt cash order(KO-1), consignment note TORG-12, etc.), as well as other forms implemented in the program (for example, an act of transfer of rights, various certificates, calculations, etc.).

Making additions and changes to accounting policies

According to paragraphs 8 and 11 of PBU 1/2008 “Accounting Policy of the Organization”, as well as Article 313 of the Tax Code of the Russian Federation, changes or additions to the accounting policy are approved by order of the head.

We remind you that an organization can make additions to its accounting policies for accounting and tax purposes if new facts appear economic activity that the organization has not previously encountered (for example, trade organization begins to provide production services). In this case, additions to the accounting policy can be made at any time, including in the middle of the year, and are applied from the moment of their approval (clause 10 of PBU 1/2008, article 313 of the Tax Code of the Russian Federation).

To make changes to the accounting policy, paragraph 10 of PBU 1/2008 establishes several grounds:

• if legislation has changed or adjustments have been made to regulations in accounting;
• if the organization has decided to apply new methods of accounting, which involve a more reliable representation of the facts of economic activity in the accounting and reporting of the organization or less labor intensity of the accounting process without reducing the degree of reliability of the information;
• if the business conditions of the organization have changed significantly (for example, reorganization or change in types of activities).

Almost the same rules are provided for by paragraph 7 of Article 8 of Law No. 402-FZ “On Accounting”, as well as Article 313 of the Tax Code of the Russian Federation.

Changes in accounting policies may not be applied earlier than the start reporting period following the period of their approval. An exception is a change in accounting policies caused by amendments to legislation. In this case, the change in accounting policy is applied from the moment the relevant regulatory legal act comes into force (clause 12 of PBU 1/2008, article 313 of the Tax Code of the Russian Federation).

Please note: that some accounting methods used by the organization, it does not have the right to change during a certain period. For example, a taxpayer has the right to switch from a non-linear method of calculating depreciation to a linear one no more than once every five years (Article 259 of the Tax Code of the Russian Federation).

If it is necessary to make additions or changes to the accounting policy, the easiest way is to use new opportunity, print out a new order on accounting policies with a new set of attachments to it. However, you can edit the proposed files and issue an order to add to the accounting policy by introducing a new section or changing the wording of an already existing section accounting policy of the organization.

IS 1C:ITS

For more information about the accounting policy settings in “1C: Accounting 8”, see the “Accounting and Tax Accounting” section:

• for VAT accounting purposes at http://its.1c.ru/db/accnds#content:1052:hdoc ;
• for income tax accounting purposes at http://its.1c.ru/db/accprib#content:1055:hdoc ;
• for the purposes of applying the simplified tax system on

In this article we will look at another important stage preparation for work in the 1C program: Enterprise Accounting 8 - setting up accounting policies. If the setting of accounting parameters affected all organizations in the information base, then the accounting policy is filled out for each organization and can be changed periodically. Its correct completion is the key successful work in the program.

You can go to setting up accounting policy settings through the "Main" section.

Of course, having turned to the accounting policy, we have a completed directory of the organization, when filling it out we have already established the type of organization and the taxation system.

By the way, we can refer to the accounting policies without leaving this reference book; just select the required organization.

And then click the “Create” button to create a record for a certain period. We immediately see the opportunity to choose the taxation system again, since the organization can switch to the simplified tax system or return to the simplified tax system, then we change this position in this setting.

Tax accounting for organizations on the OSN is carried out automatically in the program, and the first customizable tab is “Income Tax”.

Initially, it is necessary to note whether the organization applies PBU 18/02. Only small businesses and non-profit organizations. If you have the right not to keep records in accordance with PBU 18/02 and do not have the skills to apply it in practice, then I recommend not checking this box. If your organization is not small, then you need to check the box.

The following setting provides a choice of depreciation method in tax accounting: linear or non-linear. These two methods are provided tax code(Article 259 paragraph 1).

Organizations that have chosen to apply linear method depreciation must be applied to all fixed assets. If you decide to use the non-linear method, then it is possible to use it only for fixed assets from depreciation groups 1 to 7. Since, regardless of the method established by the taxpayer for depreciation of structures, buildings, transmission devices, intangible assets included in depreciation groups 8-10, the program will automatically apply the linear method in accordance with clause 3 of Article 259 of the Tax Code of the Russian Federation.

As for the method of paying off the cost of workwear and special equipment, the program gives the right to bring together tax and accounting when choosing the second position in the list, which appeared in 2015. But when choosing the first position, due to the fact that in accounting the cost will be written off depending on the service life, temporary differences will appear that will need to be taken into account.

For tax accounting purposes for income tax, in accordance with paragraph 1 of Art. 318 of the Tax Code of the Russian Federation, all sales and production costs are divided into direct and indirect. The same paragraph provides an approximate list of expenses that may be classified as direct: material costs, labor costs, labor costs insurance premiums, depreciation. When reflecting direct expenses, the posting Dt 90.02 - Kt 20 is formed, when reflecting indirect expenses, expenses from account 20 are written off to account 90.08. So, we can determine which expenses will be written off to account 90.02 and which to account 90.08 by contacting the information register “Methods for determining direct production costs in OU”.


This register is essentially a separator of direct and indirect costs. What will be listed here, what types of expenses, on what accounts - will be reflected in the income tax return in line 10 of Appendix 2 to Sheet 2.

The details “Year”, “Organization” and “Type of NU expenses” are required to be filled out in this register; the reference book exists in the program as predefined, that is, indicators cannot be entered into it. It corresponds to the expense lines that should be reflected in the income tax return. Depending on what type of expenses is selected, the declaration will be filled out.

Since we are talking about direct costs, we select from this list as mentioned above: material costs, insurance premiums, depreciation, wages. The remaining indicators are optional, but you can fill in a more detailed display by debit, by credit, by department, by cost item. In this case, all costs for the specified item will be direct. When filling out more detailed information, if there is such a need, you should be more careful. So that when combining parameters, the rules for determining direct costs do not overlap or repeat.

Let's move on to the next setting - setting up item groups. It is needed for organizations that produce products, provide services or perform work.

Filling out the register is formed in accordance with the activities of the organization; by clicking the “Create” button, we select the item group required for the organization, which relates to its own production. Working directly with the directory of the same name, it is possible to create these same groups. But it is not recommended to “split” or create too many item groups. It is better to create groups for those types of activities for which there is a desire to track financial results.

Next comes the “VAT” tab. The first thing you should do is indicate whether you are exempt from paying VAT under Art. 145 or 145.1 of the Tax Code of the Russian Federation. These articles are exempt from payment if the organization’s revenue or individual entrepreneur does not exceed a certain limit or the organization has the status of a participant in a research project in accordance with the Federal Law “On the Skolkovo Innovation Center”. When the checkbox is checked, in the document “Sales of goods and services” the position “Without VAT” is automatically placed, and invoices are recorded in the journal in the cases listed in clause 3.1 of Art. 169 of the Tax Code of the Russian Federation.

If a taxpayer carries out transactions subject to taxation and transactions not subject to VAT or at a 0% rate, then he is required to keep separate records and check the following boxes.

The appearance of a checkbox in the next position leads to the calculation of VAT and the formation of an entry in the sales books at the time of shipment of goods, when we post the document “Sales of goods and services” with the type of operation “Shipment without transfer of ownership”.

If we are not satisfied with this point of accrual, then we do not check the box, then the entry in the sales books and the accrual of VAT will be generated only after the transfer of ownership, when we post the document “Sales of shipped goods”.

The last setting on this tab concerns the procedure for registering advance invoices. The program offers 5 options to choose from.

The default setting is “Register invoices always when receiving an advance.” This option involves creating invoices for each amount received. The exception includes prepayment amounts credited on the day of receipt.

In the second option, registration of invoices for advances offset within 5 calendar days, will not pass. This option implements the rule enshrined in paragraph 3 of Art. 160 of the Tax Code of the Russian Federation, according to which the seller must issue an invoice to the buyer for the amount of the prepayment within five calendar days after receiving it, if shipment on account of the payment is also made within five days.

The next option determines the registration of advance invoices only for amounts that remain unaccounted at the end of the month. But according to the explanations of the Ministry of Finance, this is used for continuous long-term supplies of goods and services to the same buyer.

The fourth option is intended for organizations that are ready to defend the position that payments are not recognized as advance payments if the shipment and payment of the goods occurred in the same tax period.

The last option is designed for organizations that, according to clause 13 of Article 167 of the Tax Code of the Russian Federation, have production cycle exceeding six months in duration. And they have the right to consider the moment the tax base arises on the day of shipment.

The next tab for setting up accounting policies is “UTII”. It is noted here whether the organization is a UTII payer. And if the organization carries out retail trade, and this retail falls under the payment of UTII, then the second position is also recorded.

There are two options for specifying the basis for the distribution of expenses by type of activity. Expenses that cannot be attributed to a specific type of activity will be distributed according to the selected base.

Go to the "Inventory" tab. You must choose the method of valuing inventories at average cost or FIFO. The established method is used for both accounting and tax purposes.

And we prescribe a method for valuing goods in retail at the cost of acquisition or at the selling price (these methods are discussed in PBU 5/01 clause 3). If there is a need to see the trade margin, then you need to take it into account at the sales price, but remember that in tax accounting, goods are valued only at the cost of acquisition. If you are not ready to take into account the difference between accounting and tax accounting, then you should choose “according to the cost of acquisition”.

There is another large and very important tab in the accounting policy - “Costs”. The first thing we reflect is the main cost account and the types of activities, the costs of which are accounted for in account 20. We mark with checkboxes whether the costs of producing products and providing services will be taken into account in account 20.

If some expenses will be reflected in account 20, then the option to choose how account 20 will be closed becomes active. The “Excluding revenue” option allows you to always close account 20, regardless of whether there was revenue or not. Option “Taking into account revenue from the performance of work (provision of services)” - 20 the account will be closed provided that in the current month revenue is reflected in the same item group as the costs. The third option makes it possible to close the 20th account for the item group for which revenue was received and sales are reflected in the document “Act on the provision of production services.”
Below, provided that at least one type of activity is selected, the “Indirect costs” button becomes active.

In the window that opens we see the settings for 26 and 25 counts. For account 26, you need to determine how general business expenses will be closed. If included in the cost of sales, this method is also called direct costing, then the amounts from the 26th account of the month are automatically sent to account 90.08. If the cost of products, works, services is included, then all these expenses from account 26 will be closed on account 20, and thus, on account 20 we will see the total cost of our production (our work and services). In this case, you will need to choose a method for allocating costs to the cost of products (works, services).

Be sure to fill in the starting period and for which organization this setting is valid, and also indicate the distribution base by selecting a position from a predefined directory. Let’s say that an organization has material-intensive production, the main costs are material, then it may make sense to take them as the distribution base. In labor-intensive production, the main share of costs is labor. Or a large output will lead to the choice - “Output Volume”. It all depends on the type of activity and the specifics of the organization. It is possible to fill out in more detail, taking into account cost items and divisions. You can select cost account 25 or 26; if you do not specify a specific one, then the costs are written off from both accounts. A similar write-off will occur for unfilled departments and cost items. Detailed detail may be required, for example, when different distribution bases need to be applied to one type of expense.

Next to the “Indirect costs” button there is an equally important “Additional” button.

In this window we indicate whether the calculation of the cost of semi-finished products and services is carried out by our own division. If you check at least one box, you still need to select the sequence of production stages.
Choosing the option to set it manually, we create the document “Order of divisions for closing cost accounts”, in which we create the order of divisions using the “Add” button.

When choosing automatic determination of redistributions, there is no need to generate the document “Order of divisions for closing cost accounts”. But in order for the program to work correctly for organizations that provide services to their own divisions, it becomes possible to set up counter-production (services). Click the “Create” button to proceed to setting up the counter issue register.

Even when filling out the settings in the “Advanced” window, you need to decide whether you will take into account deviations from the planned cost. If an organization uses account 40 in accounting, production is produced at the planned cost, and at the end of the month the deviation of the actual cost from the planned cost is calculated.

The last tab for setting up accounting policies is “Reserves”.

Reserves in the program are formed automatically depending on the delay. Income tax taxpayers have the right to create reserves, including for doubtful debts. If provided accounting policy organizations, then we celebrate.

We considered the settings provided that the organization is on the general taxation system. If the organization is on the simplified tax system, then the setup will look different; how exactly will be discussed in the next article.

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Comments

0 #15 Ukhova Natalya 02/15/2018 08:44

I quote Olga1989:

Good evening! Please tell me Organization on OSNO 2 types of activities: production and wholesale. Program 1C 8.20.66.45.
How to set up the distribution of account 26 for production and trade? The direct costing method is not suitable. Trade takes up 95% of turnover.

Hello! You can configure account 26 to be closed on account 20, with the revenue distribution base (i.e., costs will be closed in proportion to revenue by item groups in the current month on account 90.01). Accounting policy - Production - Establish methods for distributing general business expenses, cost account 26, distribution base - revenue.

0 #13 Olga Shulova 08/07/2017 13:59

I quote DragonAgo:

I quote Olga Shulova:

I quote DragonAgo:

Good afternoon

I quote Olga Shulova:

I quote DragonAgo:

Good afternoon. We work in accounting 3.0, there is one division. The main thing is how to make sure that on the 20.01 account there is no accounting by division, but only finished products.

Good afternoon
Administration - Accounting parameters - Setting up a chart of accounts - Cost accounting specify "Summary, for the organization as a whole"

Have you reviewed the documents for the period of interest? In the chart of accounts for account 20, is the “Accounting by divisions” checkbox checked or unchecked?

0 #12 DragonAgo 08/05/2017 01:53

I quote Olga Shulova:

I quote DragonAgo:

Good afternoon. We work in accounting 3.0, there is one division. The main thing is how to make sure that on the 20.01 account there is no accounting by division, but only finished products.

Good afternoon
Administration - Accounting parameters - Setting up a chart of accounts - Cost accounting specify "Summary, for the organization as a whole"
I quote Olga Shulova:

I quote DragonAgo:

Good afternoon. We work in accounting 3.0, there is one division. The main thing is how to make sure that on the 20.01 account there is no accounting by division, but only finished products.

Good afternoon
Administration - Accounting parameters - Setting up a chart of accounts - Cost accounting specify "Summary, for the organization as a whole"
They did this, but units remained in SALT.

0 #11 Olga Shulova 08/04/2017 15:08

I quote DragonAgo:

Good afternoon. We work in accounting 3.0, there is one division. The main thing is how to make sure that on the 20.01 account there is no accounting by division, but only finished products.

Good afternoon
Administration - Accounting parameters - Setting up a chart of accounts - Cost accounting specify "Summary, for the organization as a whole"

0 Olga Shulova 04/28/2017 20:53

I quote Gulnara:

Good afternoon, please tell me why account 43 is different for accounting and tax accounting. Those. everything happens when a routine operation is closed. For reference: we manufacture products, 1C edition 3.0.
Thank you

Good afternoon Differences in the accounting value of products on account 43 can be for various reasons:
- the cost of production, indeed, differs for objective reasons (for example, the cost includes the cost of depreciation of fixed assets, which are defined differently in accounting and technical documentation, etc.), and this is not an error;
- errors were made in accounting. Surely, the amounts differ not only for account 43, but also for account 20, etc. The causes of errors can be very different, in absentia, without seeing the database, it is quite difficult to detect them

Any accountant knows about the need to formulate an organization’s accounting policy for each enterprise. No less important is setting up accounting policies in the 1C Accounting program. The correct operation of the program depends on how we configure this register, how and what checkboxes we put. An incorrectly selected checkbox may result in serious mistakes in the information base, to incorrect maintenance of both accounting and tax records in the program and, as a consequence, incorrect filling out of reports and declarations.

The key to successful work in the program is correct setting accounting policy and today I will tell you about each item of this program register.

1. Setting up accounting policies for accounting purposes.

Please note that with release 44 in the 1C:Accounting 8 version 3 program, the setting of the organization’s accounting policy has changed. Now we need to fill out two different information registers. First, accounting rules are set up, and then taxes and reports.

There are two ways to go to the accounting policy settings for accounting.

The first one is in the “Main” section

In this case, a window will open for setting up the accounting policy for the organization set as the main one in the infobase. If necessary, the organization for which the accounting policy is being configured can be changed by selecting the required one from the list.

In the current window, open “Change History”

In the window that opens, using the “Create” button, the accounting policy of the selected organization for the next year is formed.

The second way to open an accounting policy in the 1C Accounting 3.0 program from an organization card:

As a result, we will also get into the history of changes in this information register for the current organization:

So, let's create a new accounting policy for 2017.

First, we need to choose the method by which inventories will be written off in accounting: average or FIFO:

Next, the method is established by which the program will take into account goods at retail: at the cost of acquisition or at the selling price. If you want to see the trade margin on account 42, then you need to select the method of accounting for goods based on the sales value. However, let me remind you that in tax accounting for calculating income tax, direct expenses are determined only by the cost of purchasing goods.

In the next block, we indicate the cost accounting account, which will be inserted by default into the “Requirement - Invoice” document, and also mark with checkboxes whether our organization produces products, performs work, and provides services to customers.

When you select the second checkbox, the field for selecting the method of writing off costs becomes available.

If you select the “Excluding revenue” method 20, the account will be closed at the end of the month in any case, regardless of whether revenue is reflected in this period or not.

The write-off method “Taking into account all revenue” allows you to close the costs of account 20 only for those item groups for which given month revenue is reflected.

If you choose the third method of writing off costs, “Taking into account revenue only for production services,” then account 20 will be closed only for those services that are reflected in the document “Rendering production services.”

If at least one of the two checkboxes “Production of products” or “Performance of work, provision of services to customers” is selected, then setting up methods for distributing indirect costs becomes available.

First, let's decide on the write-off of general business expenses. If we choose to include general business expenses in the cost of sales (the so-called direct costing), then account 26 will be closed at the end of the month to account 90.08, i.e. management expenses.

If we need to include costs on account 26 in the cost of production, then in this case it is necessary to determine the method for distributing these costs.

We be sure to fill out the period from which our changes and organization will be accepted.

If a cost account is not specified, then this allocation method will default to both accounts 26 and 25.

Next, you must specify the distribution base. It is determined depending on the specifics of the organization. It makes sense to choose as the distribution base those costs that are guaranteed to occur every month, for example, when producing products - “Output Volume”, and when providing services, the main costs are “Wages”.

The next block of settings is related to manufacturing enterprises.

Selecting the “Deviations from the planned cost are taken into account” checkbox means that in the organization, accounting of finished products is carried out at the planned cost and is formed wiring D-t 43 and K-t 40, and then at the end of the month the program will calculate the actual cost and make an adjustment to the manufactured products.

It makes sense to set the following two checkboxes if the production of products at our enterprise is complex technological process, which consists of separate phases, the so-called stages. And each processing stage ends with the release of intermediate or final products. In this case, it makes sense to calculate the cost of semi-finished products, finished products and services provided, taking into account the sequence of our production. If an organization provides services to its own departments, then the program also has the ability to set up a counter release.

Let's look at another block of settings.

By checking the box “Account 57 “Transfers in transit” is used when moving cash» we get the opportunity to reflect operations on withdrawal and deposit of cash and the use of 57 accounts. It makes sense to set this setting if the transfer of funds takes place over several days. For example, this happens when paying with payment cards.

If an organization creates reserves for doubtful debts, then to automatically accrue them in accounting, you need to check the appropriate setting box.

If your organization keeps records of permanent and temporary differences in the valuation of assets and liabilities, then you need to check the box “PBU 18 “Accounting for calculations of corporate income tax” is applied. Small businesses and non-profit organizations may not apply PBU 18/02.

2. Setting up accounting policies for the purposes of NU for the organization on the OSN.

After we have created an accounting policy for accounting purposes, we will move on to setting up tax accounting in the program. This can also be done in two ways.

The first one, here in the accounting policy settings for accounting:

Second, in the “Main” section

In the window that opens, we select the tax system.

Depending on the selected system, the composition of the settings on the left side of the window changes. In the case of OSN, the settings “Income Tax” and “VAT” appear on the left. The “Property Tax”, “Personal Income Tax” and “Insurance Contributions” settings are common to any taxation system.

For general taxation taxation, go to the “Income Tax” tab.

Here the income tax rates are indicated, as well as the method of calculating depreciation. When choosing a non-linear method, you must remember that this method is used only for OS from 1 to 7 depreciation groups.

In addition, it is possible to configure the method of repayment of workwear and special equipment: at a time or set a period of use upon transfer to operation.

The next setting “List of direct expenses” is a kind of “separator” of direct and indirect expenses. What we list in this register, those expenses will be reflected in the income statement as direct.

When filling out this register for the first time, the program will offer to fill out direct expenses in accordance with Art. 318 Tax Code of the Russian Federation.

The resulting list of expenses can be edited by adding or removing some items.

Let's move on to the next setting. Nomenclature groups are indicated here, the revenue for which in the income tax return is reflected as revenue from the sale of goods and services of own production.

Well, the last setting on this tab is the procedure for paying advance payments: quarterly or monthly, depending on profit.

The following settings relate to VAT: VAT exemption, setting up separate accounting and the procedure for issuing invoices for advance payments.

Next we move on to the property tax settings. Property tax rates and available tax incentives are indicated here. If there are objects with a special taxation procedure, i.e. different from that established for the organization as a whole, it is necessary to fill out the appropriate register.

On the same tab, the tax payment deadline and advance payments for property tax are configured. When setting up advance payments at the end of the month, the routine operation “Calculation of property tax” appears. In addition, methods for reflecting property tax expenses are separately prescribed.

Another tab is personal income tax. Here we indicate how our organization will apply standard deductions - cumulatively or over the employee's monthly income.

The last required setting is insurance premiums. Here we indicate whether the organization employs pharmacists, miners, or workers with hazardous and difficult working conditions.

In addition to the listed settings that are mandatory for enterprises on OSN, using the hyperlink “All taxes and contributions” you can open additional settings, for example transport tax, land You can also set reminders in the program to pay, for example, indirect taxes or when statistical reports are due.

3. Setting up accounting policies for NU purposes for an organization using the simplified tax system.

Let's now look at the accounting policy settings for an organization using the simplified tax system with the tax object “Income minus expenses”

First, we establish a taxation system. We note whether our organization is a UTII payer and whether it must pay trade fee and the date of transition to the simplified tax system.

On the simplified tax system tab there are very important settings relating to the procedure for recognizing expenses.

The flags indicate those operations that need to be done in the program in order for the corresponding expenses to be included in the KUDiR. For example, expenses for purchased goods will appear in column 7 of the income and expenses ledger if the product is recorded in the program, paid to the supplier and sold. You can also check the additional checkbox “Receipt of income”, then the costs of the goods will go to KUDiR if there are four operations in the program: receipt of goods, payment to the supplier, sale to the buyer and receipt of payment from the buyer.

In the UTII settings, it is necessary to indicate the types of activities for which the organization is obliged to pay UTII. At the same time, the 1C Accounting 8.3 program will immediately tell us the amount of tax for the quarter.

The settings for personal income tax and insurance contributions for the simplified tax system do not differ from the settings of these parameters considered for enterprises using common system taxation.

4. Printing accounting policies in the 1C: Accounting program 8.

After we have set up accounting policies for accounting and tax accounting, we can print them without leaving the program. You can also print out an order on accounting policies, a working chart of accounts, forms of primary documents and a list of accounting and tax registers. To print all these documents, go to the accounting policy settings

Here, next to the organization selection window, there is a treasured button: “Print”, by clicking on which we can select the document we need.

The composition of the sections of the printed form depends on the settings made in the program. Any printed form can be printed, edited, saved and sent by mail.

Thus, for a small enterprise it is very easy to solve the problem of creating and printing accounting policies if you work in the 1C Accounting 8.3 program.

The advantage of this method is that you do not use the general template of their Internet, but the wording that most closely matches your organization, and the printed accounting policy corresponds to the settings in the program.

Work in 1C with pleasure and take advantage of all the features of the program.

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