Create a subaccount in 1s 8.3. Accounting info

Setting up accounting parameters in 1C 8.3 is one of the first actions that you must take before you begin full-time work in the program. The correct operation of your program, the availability of various functionality and accounting rules depend on them.

Starting with version 1C:Accounting 3.0.43.162, the interface for setting up accounting parameters has changed. Also, some parameters began to be configured separately.

Go to the "Administration" menu and select "Accounting Settings".

This settings section consists of six items. Next we will look at each of them. All of them allow you to influence the composition of subaccounts for certain accounts and subaccounts.

Initially, we already have flags set in two items that cannot be edited. You can also additionally enable maintenance by accounting methods.

This setting was also completed. The item “By item” cannot be used, but other settings can be edited if necessary. The list of accounts and subaccounts that are affected by these settings is shown in the figure below.

Here the management of subaccounts 41.12 and 42.02 takes place. By default, only warehouse accounting was installed. It is predefined and we cannot edit it. Besides this this type accounting can be maintained according to the nomenclature and VAT rates.

Cash flow accounting

This type of accounting will necessarily be carried out according to the account. It is also recommended to additionally take into account in 1C 8.3 the movements of DS according to their items for additional analytics on management accounting.

You can keep records of this type of settlement both for employees as a whole, and for each individual. These settings have a direct impact on subaccounts 70, 76.04 and 97.01.

Cost accounting will necessarily be carried out by item groups. If you need to prepare audited statements in IFRS, it is advisable to also keep records of cost elements and items.

Salary settings

To go to this settings package, you need to follow the hyperlink of the same name in the accounting parameters form. Many of the settings here should be left at default, but you still have a lot of room for action.

General settings

To complete the example, we note that salary and personnel records will be maintained in this program. Of course, there are limitations here, but if your organization does not have many employees, then the functionality of 1C:Accounting will be quite sufficient.

You will see a list of settings for each organization that is accounted for in the program. Let's open the settings for Confetprom LLC.

Here you can indicate how wages will be reflected in the accounting system, the timing of their payment, vacation reserves and any special territorial conditions.

Let's go back and follow another hyperlink.

Among other things, you can also change the way the list of employees is organized in documents and make settings for printed forms.

Allows you to configure lists of types of charges and deductions. Initially, they are already filled with some data.

Also, in this section 1C you can enable the availability of functionality for sick leave, vacations and executive documents. The setting is available only if the database does not contain organizations that employ more than 60 people.

The last setting is very useful, since when editing all its amounts will be recalculated automatically.

This section is necessary to indicate methods for allocating labor costs and mandatory insurance contributions from the payroll to accounting accounts. Initially, these settings are already filled in, but, of course, you can adjust them.

Personnel records and Classifiers

There is no point in describing these last two sections in detail, since everything here is intuitive. Classifiers are already filled in and often leave these settings untouched.

Other settings

Let's return back to the accounting parameters form and briefly consider the remaining settings items.

Payment terms for suppliers and buyers determine after how many days the buyer’s debt to us will be considered overdue.
Printing of atriums– setting up their presentation in printed forms.
Filling in prices sales allows you to determine where the price will be inserted into the relevant documents.
Type of planned prices influences the substitution of prices in documents related to production.

Some of these 1C 8.3 settings were previously made in the accounting parameters. Now they are placed in a separate interface. You can also find it in the “Main” menu.

The setting form is shown in the figure below. Here, going through sections, you can set up income tax, VAT and other data.

The computer program 1C Accounting 8.3 is used for accounting. It implements a standard general chart of accounts accounting, which was approved by the Ministry of Finance of the Russian Federation (Order No. 94n dated October 31, 2000). But its use in the program has its own characteristics. Let's look at them in this article.

The chart of accounts is available in 1C 8.3 and is located in the “Main” section (subsection “Settings”). The accounts are arranged in the form of a table, which displays the code, name, characteristics of each account, and sections of analytical accounting:

Subaccounts and account characteristics

Many accounts have subaccounts subordinate to them. Thus, account 01 (Fixed assets) is subordinated to the following subaccounts: 01.01 (fixed assets in the organization), 01.03 (Leased property) and others. If an account has subaccounts, then it cannot be used in transactions in the program; only subaccounts subordinate to it can be used. If an account does not have subaccounts, then it is used in postings.

Accounts may have following signs:

View. The account can be active (A), passive (P) or active-passive (AP).
Currency accounting (Val.) The indicator is set for accounts on which accounting is carried out cash in foreign currency.
Quantitative accounting (Qty.) The attribute is established for such accounts on which, in addition to total accounting, quantitative accounting is maintained. For example, account 10 (Materials), account 41 (Goods) and others. Standard accounting reports for these accounts display the amount and quantity.
Accounting by divisions (Sub.) If this checkbox is checked, account postings are made by division.
Sign tax accounting for income tax (IT). Used when the organization applies PBU 18/02. If this attribute is set, account transactions are reflected not only in accounting, but also in tax accounting.
Sign of off-balance sheet accounting (Zab.). Established for off-balance sheet accounts - such as “Leased fixed assets”, “Inventory and materials accepted for safekeeping” and others. Account 001, used for entering initial balances, is also off-balance sheet.

Subconto - analytical accounting

For analytical accounting of accounts, the so-called subcontos are used. Directories or documents act as subcontos. An account can have no more than three subaccounts. For example, account 01.01 has one sub-account - the directory “Fixed Assets”, all movements on this account are made in the context of fixed assets, accounting reports are also generated for fixed assets.

Setting up a chart of accounts in 1C

You can add a subaccount to the 1C 8.3 chart of accounts from the account card. However, please note that in 1C you cannot add additional subaccounts to all accounts. And the correctness of filling in documents must be additionally monitored.

In version 3.0.43.162, the program added the “Chart of Accounts Setup” tool (available from the “Chart of Accounts”). Here you can select analytics parameters for accounting for VAT, inventory, retail goods, cash flow, settlements with personnel, costs:

To configure, you need to click the appropriate link. For example, the image shows that inventory is currently accounted for only by item. If you also need to keep records of batches (receipt documents) and/or warehouses, you should click the link and specify the necessary parameters in the window that opens:

At the same time, the subaccounts “Batches” and “Warehouses” will be added to the corresponding accounts in 1C 8.3:

In earlier versions of the program, setting up analytical accounting is available through the “Accounting Parameters” form (section “Main”, subsection “Settings”).

Predefined accounts

By default, the program has already filled in the chart of accounts; all accounts in it are predefined (i.e., installed during configuration). This is displayed on the icons of the accounts - next to the “airplane” there is a “circle”. Predefined accounts cannot be changed (except for adding subaccounts). The user has the ability to create new accounts.

Account settings

In order for accounting accounts to be filled in documents automatically, by default the program has settings for some accounting sections - for example, item accounting accounts, accounts for settlements with counterparties, etc. You can view or change them directly from the Chart of Accounts:

Other accounting account settings are available by clicking the “More” button.

Additional information. The “Account Description” button is used to view information about this account. By clicking the “Transaction Journal” button, you can view transactions for the selected account.

Analytical accounting using subaccount in 1C implies a detailed display of transactions on analytical accounts and reflects information about the organization’s resources and transactions with them by account and in expanded form. Additional data allows you to analyze any resources of the organization and the sources of their creation. Subaccounts are a continuation of synthetic ones regarding their types, elements, and, if necessary, any additional parameters of accounting information.

Terms and concepts of accounting analytical information in the 1c program

The capabilities of managing analytical data in 1C: Accounting 8 are implemented with support for the Plan of Characteristic Types. The considered program object is intended to describe the analytical sections of accounting accounts - “Types of sub-accounts” (analysts, types of sub-accounts), which allow detailed accounting and analysis of resources and sources of their formation.

Subconto is an analytical accounting tool in 1C and displays any objects of the organization’s assets and liabilities. With their help you can get more detailed information about resources in accounting accounts for analysis. The similarity between analytics and subaccounts is that they detail the results within one accounting record in the required context.

Subconto in 1C also allows you to analyze the movement of any accounting object in an organization within all accounts in which it is recorded.

The subconto view in 1C represents a set of monotonous accounting objects. You can take into account data from several analysts on one account. Thus, in the 1C program for account 10, you can provide accounting for “Materials” and “Warehouses”. The amount can be displayed by materials in the context of individual warehouses and vice versa, as well as in general for all materials and all warehouses.

Possibilities for managing subaccounts in the 1C program

In "1C: Accounting 8" it is possible to supplement the list of analytics for any accounts and sub-accounts. As account characteristics, settings for subconto types are used, which can be set as additional parameters for analytical accounting of added accounting records. On one account it is possible to account for types of property using up to 3 analytics.

As analytics in 1C, you can specify a document type, a directory element, or any other object. The program contains a predefined list of analytics, which can be supplemented with many new ones. An account (sub-account) can include its own list of analytical characteristics, but there should not be more than 3 of them.

In “1C: Accounting 8”, when adding analytics, additional accounting parameters are set for it, if necessary (Fig. 1):

The “Turnover only” parameter is necessary when accounting in 1C for analysts in an organization is not practical;
The “Sum” parameter is set for most analytics.

Figure 1. Definition of additional accounting parameters in the 1C program

An example of using subconto in the 1C program

As an example, let’s look at the synthetic account 10 “Materials” to understand what a subconto is in 1C. It contains 11 second-order accounts (Fig. 2). Analytical account 10.10 includes its subaccounts.

Basically, the subaccounts of account 10 in 1C provide accounting for the following analytics:

"Nomenclature";
"Parties";
"Warehouses".

However, a number of subaccounts contain different subaccounts. In particular, in the context of subaccount 10.07 “Materials” the same analytics are used, with the exception of “Counterparties”, which replace “Warehouses”.

Subaccount 10.11.1 contains the following analytical sections:

"Nomenclature";
“Batches of materials in operation”;
"Employees of organizations."

Figure 2. Sub-accounts and analytics provided for account 10 “Materials” in the 1C program

The considered principle of constructing analytical accounting, which is implemented in the 1C: Accounting 8 program, allows, in addition to receiving total amounts with breakdown by sub-account on one account, also to conduct an end-to-end analysis of the organization’s objects and transactions with them across all accounts in which they are accounted for.

The composition of the sections of the Accounting Policy, as well as the list of documents and registers depends on the functionality used, settings accounting policy in 1C 8.3.

The text of the Accounting Policy in 1C is formed depending on what data is established. You should pay attention to the functionality of the 1C 8.3 program. If installed "Full"functionality means that all accounting areas included in the 1C program will be available:

If installed "Selective» functionality, what is set in the accounting parameters will influence what data will go into the text of the Accounting Policy in 2016. For example, there are no intangible assets registered, the “ ” checkbox is cleared. Accordingly, documents with intangible assets will not be displayed in the 1C 8.3 program. Therefore, the section about intangible assets the Accounting Policy will not include:

Often, an organization's accounting policies do not correspond to what is maintained in the 1C program. Why is this happening? Not all methods that are provided for in accounting or tax legislation can be provided or applied in 1C in a standard way, that is, without changing the configuration.

Accounting policy is the charter of the organization. And if something is done that is not in accordance with accounting policy, then there will be problems during audits and when tax audits Also. In accordance with what is in the 1C database and in accounting, it should be clearly reflected in the accounting policy.

More details about the functionality of 1C 8.3, accounting parameters, and the accounting policy itself are discussed at.

How to print accounting policies from 1C 8.3 Accounting 3.0

From the 1C 8.3 program you can print the accounting policy for accounting and NU and its annexes:

working chart of accounts;
accounting and ;
forms of primary documents.

Click "Seal" as illustrated below:

You can also print "Order on accounting policies»:

Then " Accounting policy for NU»:

Then " Accounting registers»:

Is it necessary to formulate an accounting policy annually in 1C?

Unlike our legislation, in the 1C program it is better to create an accounting policy annually, because in the process of working with the 1C program the methodological functions change, something is changed by the 1C developers. A situation may arise when the accounting policy is developed in 1C in the old way, so it is better to create it annually.

Let’s take, for example, an organization with OSNO, then in the “Procedure for recognizing expenses” the checkboxes are checked automatically, but the developers change the functionality and it becomes new for the next year, so you need to look at all these points.

Working chart of accounts in 1C for a simplified method of accounting

The “working chart of accounts” is attached to the “accounting policies”. Today, in the 1C program it is impossible to fully provide a simplified working chart of accounts in accordance with the recommendations for maintaining accounting records in a simplified form.

Organizations using simplified methods can reduce the number of accepted synthetic accounts in the “working chart of accounts” and open generalized synthetic accounts for accounting:

inventory on account 10 (instead of accounts 07, 10, 11);
costs associated with the production and sale of products (works, services) on account 20 (instead of accounts 20, 23, 25, 26, 28, 29, 44);
finished products and goods on account 41 (instead of accounts 41, 43);
accounts receivable and payable account 76 (instead of accounts 62, 71, 73, 75, 76, 79);
capital accounting on account 80 (instead of accounts 80, 82, 83);
on account 99 (instead of accounts 90, 91, 99).

To date, simplified methods of accounting in the 1C program have not been fully implemented. The 1C program does not have a separate working chart of accounts for a simplified form of accounting. There is only a general chart of accounts.

In 1C you can enter abbreviated accounts (account 10, 20 and others), which are approved by the accounting policy. However, the mechanisms in 1C, which close at the end of the month and calculate, for example, the actual cost of finished products, close accounts 90, 91, 99, come down to the fact that it is impossible to use only, for example, account 99. 90 and 91 accounts are still used. It is currently impossible to implement a simplified chart of accounts in the 1C program. Respectively,

if you use the standard 1C program, without any settings, you need to attach a general working chart of accounts to the accounting policy and not state that accounting is kept in a simplified form.

Creating new accounts in the chart of accounts in 1C

Today, a user of the 1C program can independently create a new account or subaccount in the chart of accounts. But will this be painless for accounting? In our opinion, today, when legislation and the 1C program are changing rapidly, it can be painlessly added only for balance sheet accounts.

If you really need to add analytics, then our recommendations are that it is better to add a subconto and, if necessary, modify the reports. Moreover, we warn against introducing new subaccounts. This can be easily done through the “create” button and each accountant can maintain some kind of sub-account.

For example, if it was not carried out automatically, but through a more informative configurator, then when updating the 1C program, a warning was issued that “the account code is not unique, self-supporting 6813.” The accountant added subaccount 6813, which was not previously in the chart of accounts in the 1C program, and some taxes were taken into account in this account. But it was introduced trade fee and the 1C developers began to take this trading fee into account and introduced a new account 6813. It turns out that by introducing new accounts into the chart of accounts, we are taking a great risk. Because 1C developers can change the configuration and take over this account, and the reporting will not contain a prescribing rule so that the balance on this account is included in the financial statements.

Forms of primary accounting documents (PUD) in 1C 8.3

The accounting policy contains an application “Primary accounting documents”, which must be approved by the manager. In the 1C program, the “Primary Accounting Documents” application can be printed: click the “print” button, select “primary document forms”:

The DMP forms must not only be approved, but also the DMP form that is used must be attached to the accounting policy. You can use the checkboxes to select what you need to print and attach to your accounting policy:

Accounting registers in 1C

In 1C 8.3, printed forms of accounting registers comply with the requirements of Part 4 of Article 10 No. 402-FZ, and contain all the necessary mandatory details. The accountant can draw up a list of accounting policies himself. For example, the order on accounting policies reflects the following accounting registers.

The chart of accounts is the foundation of accounting. In each accounting program has its own working chart of accounts, which is based on a unified chart of accounts approved by the Russian Ministry of Finance. The chart of accounts in 1C 8.3 has its own characteristics. Read on to find out where to find and how to set up a chart of accounts in 1C 8.3.

The chart of accounts for commercial enterprises was approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. Its main element is the account number and name. Example: 01 “Fixed assets”. This element is constant for all organizations. However, further detailing of accounting is the right of organizations. In 1C 8.3, accounting detailing is implemented using subaccounts and additional three-level analytics - subconto. Subaccounts are second-order accounts. For example, in 1C 8.3 the following subaccounts are opened to account 01 “Fixed Assets”:

01.01 “Fixed assets in the organization”;
01.03 “Leased property”;
01.08 “Real estate objects for which ownership rights are not registered”;
01.09 “Disposal of fixed assets.”

Subkonto are additional analytical directories of the 1C program that ensure completeness of accounting. As mentioned earlier, the working chart of accounts 1C 8.3 provides three levels of analytics. Each account or subaccount can have up to three subaccounts. For example, for subaccount 10.01 “Raw materials and materials” in 1C 8.3 three subaccounts are open:

Parties;
Nomenclature;
Warehouses.

However, there are accounts and subaccounts with fewer subaccounts, for example 26 “General business expenses” has only one subaccount - “Cost items”.

Step 1. Open the chart of accounts in 1C 8.3

Go to the “Main” section (1) and click on the “Chart of Accounts” link (2).

In the window that opens, we see table (3), consisting of the following fields:

"Account code". In this field we see the account number;
"Name…";
"Subconto 1";
"Subconto 2";
"Subconto 3";
"View". The following account characteristics are indicated here:
1. "A". Active
2. "P". Passive
3. "AP". Active-passive

"Shaft.". This field is checked in accounts for which accounting is carried out in foreign currency;
"Col." There is a check mark in this field where there is quantitative accounting;
"Sub." Here the “Accounting by divisions” attribute is checked;
"WELL". This field indicates whether the account is involved in tax accounting; it is maintained in 1C 8.3 simultaneously with the accounting account on special registers;
"Zab." This box is checked for off-balance sheet accounts;
"Quick choice" This field contains text that can be used to quickly search for an invoice.

Step 2. Set up a chart of accounts in 1C 8.3 for your organization

In the window that opens, you see the available settings:

accounting for VAT amounts (2);
stocks (3);
retail goods (4);
cash flows (5);
settlements with personnel (6);
costs (7).

To open these settings, click on the link with the left mouse button. Next, we will take a closer look at each setting.

In this window you see only one setting available for change - “By accounting methods” (8). This feature is automatically enabled if the accounting policy provides for separate VAT accounting. If you are sure that you do not use separate VAT accounting for your organizations, you can uncheck the box. Attention!!! The chart of accounts is configured for all organizations at once. Therefore, if at least one of your companies has separate VAT accounting, the “By accounting methods” attribute must be turned on. If you have made changes, click the “Save and Close” button (9).

Inventory accounting

In this window there are two settings available to change:

“By batches...” (10);
“By warehouses...” (11). Here you can also choose two accounting options (12):
1. by quantity and amount;
2. by quantity.

If you have made changes, click the “Save and Close” button (13).

Retail goods accounting

In this window there are two settings available for changing for accounts 41.12 “Goods in retail trade..." and 42.02 "Trade margin...":

“According to nomenclature...” (14);
“At VAT rates” (15).

If you have made changes, click the “Save and Close” button (16).

Cash flow accounting

In this setting, you can turn off accounting for cash flow items (17); to do this, click on the “Turn off” link (18).

Accounting for settlements with personnel

Here you can choose one of the calculation methods:

“For every employee” (19);
“Summary for all employees” (20).

This setting is closely related to the salary settings. If you are keeping records wages and personnel in 1C 8.3 Accounting, then records must be kept for each employee.

If you have made changes, click the “Save and Close” button (21).

Cost accounting

In this window, you can set up accounting for accounts 20, 23, 25, 26 for each division (22) or for the organization as a whole (23). If you have made changes, click the “Save and Close” button (24).

Step 3. Set up item accounting accounts in 1C 8.3

In the window that opens, you see a table in which certain accounting accounts are linked to the item type (2):

accounting account (3);
transmissions (4);
income (5);
expenses (6);
VAT on purchased assets (7);
VAT on sales (8);
VAT paid at customs (9).

In order to go into the settings for a specific type of item, click on the desired line (10). The settings window for the selected item will open.

In the window that opens, all fields can be changed, including adding an organization (11) and a warehouse (12). This setting is necessary for automatic substitution of accounting accounts into capitalization and sales documents. This is very convenient, because then the accountant will not have to manually specify accounting accounts for each product item or service. If you have made changes, click the “Save and Close” button (13).

If you want to create a new setting, click the “Create” button (14).

Step 4. Print the working chart of accounts from 1C 8.3

Let's return to the "Main" window (1). In order to print the chart of accounts for accounting policies or for external users, click the “Print” button (2) and click on the “Simple list” link (3). The printable form will open.