If your organization receives currency from foreign partners, then there is often a need to convert it into rubles. This operation is called “Sale of Currency”. Postings when selling currency in 1C 8.3 are formed taking into account exchange rate differences. They arise due to the difference in official exchange rates on the days of receipt and sale of foreign currency proceeds. In this article, read about selling currency in 1C 8.3 with an example and postings.

Sale foreign currency in 1C 8.3 is reflected in accounting using account 57 “Transfers in transit”. Selling currency in 1C 8.3 is carried out in two stages:

1. Debiting money from a foreign currency account.
2. Crediting the ruble equivalent to a ruble account.

If the currency exchange rate has increased during the sale, then a positive exchange rate difference is recorded in accounting and tax accounting. It is reflected in the credit of account 91 “Other income”. If the exchange rate has decreased, then the debit of account 91 “Other expenses” reflects a negative exchange rate difference.

In this article, read how to carry out a currency sale operation in 1C Accounting 8.3 in 5 steps.

Step 1. Set up accounting policies in 1C 8.3 Accounting for selling currency

Go to the “Main” section (1) and click on the “Accounting Policy” link (2). A window for forming will open accounting policy organizations.

In the window that opens, in the “Organization” field (3), select your organization. Check the box (4) next to the inscription “Account 57 “Transfers in transit” is used when moving Money" Click the OK button (5) to save the changes. Now you can make transactions to sell currency using account 57 “Transfers in transit”.

Step 2. Make a debit from a foreign currency account in 1C 8.3 Accounting

Let's give specific example. Let’s say that on July 1, 2018, you received revenue in the amount of $3,000 in your foreign currency account. You want to transfer this entire amount to a ruble account on 07/03/2018.

In the window that opens, click the “Write-off” button (3). The “Debit from current account” operation window will open.

Step 3. In 1C 8.3, fill in the data for debiting from a foreign currency account

In the transaction window for debiting from a foreign currency account, fill in the fields:

• "Date" (1). Set the date for debiting the currency;
• “Type of operation” (2). Select “Other settlements with counterparties”;
• "Recipient" (3). Select your bank in the directory of counterparties;
• “Account Account” (4). Specify 52 “Currency accounts”;
• "Bank account" (6). Specify the currency account from which you are debiting funds;
• "Amount" (7). Specify the write-off amount in currency;
• "Treaty" (8). Select a currency agreement with the bank;
• “Item of expenses” (9). Select the article “Sale of foreign currency (write-off)”;
• “Settlement accounts” (10). Specify 57.22 “Sale of foreign currency”.

In the posting window, we see that 3,000 US dollars (14) were written off from account 52 “Currency accounts” (15) to account 57.22 “Sales of foreign currency” (16). The amount in rubles is also visible at the exchange rate of the Central Bank of the Russian Federation on the day of sale (17). This amount will be credited to the organization’s ruble account. The exchange rate during the sale increased, therefore a positive exchange rate difference (18) is reflected in the credit of account 91.01 “Other income” (19).

In the next step, we will move on to crediting money to the ruble account.

Step 4. Make a transfer to your current account in 1C 8.3 Accounting

Go to the “Bank and cash desk” section (1) and click on the link “ Bank statements"(2). A window with bank documents will open.

In the window that opens, click the “Receipt” button (3). The “Receipt to current account” operation window will open.

Step 5. In 1C 8.3, fill in the information to be credited to your current account

In the transaction window for the receipt of money to the current account, fill in the fields:

• "Date" (1). Enter the date of receipt of money;
• “Type of operation” (2). Select “Proceeds from the sale of foreign currency”;
• "Payer" (3). Select your bank from the directory of counterparties;
• “Account Account” (4). Specify account 51 “Current accounts”;
• "Organization" (5). Please indicate your organization;
• "Bank account" (6). Specify the ruble account into which the funds are received;
• "Amount" (7). Specify the deposit amount in rubles;
• "Treaty" (8). Choose the same agreement with the bank that you specified when selling currency;
• “Income item” (9). Select the article “Purchase of foreign currency”;
• “Amount (val.)” (10). Specify the deposit amount in currency.

Press the “DtKt” button (13) to check the wiring. The posting window will open.

In the posting window, we see that the equivalent of 3,000 US dollars - 189,418.20 rubles (14) was credited to account 51 “Current accounts” (15). The same amount was written off from account 57.22 “Sales of foreign currency” (16). The operation to sell currency in 1C 8.3 has been completed.

Open SALT and make sure that “Transfers in transit” do not have a closing balance (17).

Also do not forget that other income (18) and other expenses (19) arising when money is received by the bank are not included in tax base by profit.

Usually, working with bank statements is configured automatically through the client-bank system, but the ability to integrate client-bank and 1C is not always possible. In this case, work with the bank will have to be done manually. Let's consider how they are formed necessary documents.

Creating a payment order

In order to transfer money from an organization’s current account to pay suppliers, pay taxes and other fees, you need to create payment order. On the “Bank and cash desk” tab, select the “Payment orders” item:

A list of payment orders opens. In the upper left part of the document, click the “Create” button, a form for a new payment order opens. The following fields are filled in:

• Transaction type – selected from the proposed drop-down list according to the type of payment being made;
• Recipient – ​​the required counterparty is selected from the counterparty directory, the recipient’s account and the agreement are filled in automatically from the counterparty’s details;
• Amount of payment;
• VAT – by default it is set from the counterparty’s data;
• VAT amount is calculated automatically;
• Purpose of payment.

It is important to correctly indicate the type of operation, since depending on the selected operation, the document details will change.

For example, when choosing the type of transaction “Payment of tax”, you will need to fill out the “Type of obligation” field, you can change the BCC and OKTMO code (by default they are filled in with current data). The order for payment to the supplier looks like this:

After completing a completed order to pay the supplier, no transactions are generated in 1C; it is just an information document that records the need to generate a similar payment order in the client-bank system (remember, we are talking about manual work).

Another way to create a payment order manually is through the “Pay” button, which, like the “Create” button, is located above the list of payment orders. When clicked, a list appears from which you can choose the right type payment: “Accrued taxes and contributions” or “Goods and services”:

When you select one of the items, it will analyze the organization’s debt and generate a list of documents that require payment:

To create payment orders to several creditors at once, you can mark the required documents in the list and click the “Create payment orders” button.

New payments will appear in the list. They are in bold and not posted because they need to be verified. After checking the correctness of filling and the correctness of the amounts, the order is carried out. In this case, you also need to duplicate the order in the client-bank system.

As soon as the bank has confirmed that this payment has been transferred to the recipient, the movement of funds in the accounts must be reflected in 1C and debited from the organization’s current account.

You can debit your current account from the same payment order. In it you need to set the status to “Paid” and click on the hyperlink “Enter a debit document from the current account.”

The document “Write-off from the current account”, unlike a payment order, generates transactions in 1C.

You can see the transactions by clicking the “Show transactions” button:

Everything was filled out correctly: funds were transferred from the organization’s current account to the supplier’s current account, which is reflected by posting Dt60.01 - Kt51. In the list of payment orders, a check mark appears in the first column opposite paid documents:

Receiving payments from buyers

To reflect the receipt of funds to the organization’s current account, use the “Bank statements” item in the “Bank and cash desk” section:

When you select this item, a journal opens that reflects all receipts and debits from the current account:

To enter information about receipt, use the “Receipts” button. The document “Receipts to the current account” opens, in which the following fields are filled in:

Type of transaction – in our case, “Payment from the buyer” is set;

Payer – the counterparty from whom the money came is selected from the directory;

• The VAT rate, agreement and movement item of the DS are filled in from the previously established values.

After filling out all the data, the document is posted:

Once done, you can check the wiring:

Posting Dt51 - Kt62.02 shows that money has been received from the buyer to our account.

The list of bank statements shows current information on the current account status for the current day:

Information is provided on the amount at the beginning of the day, on receipts and write-offs for the day, and the balance at the end of the day.

If you need to clarify information for any other day, you can use the calendar to select the desired date:

A list will be generated for the selected day, which will also show all information about the account status.

Register of documents

To obtain summary information on transactions on a bank account, use the “Register of Documents” report; the button of the same name for creating it is located in the journal of bank statements. After clicking the button, a document is generated for printing:

An already completed document is created; all that remains is to post it after verification:

The counterparty's debt for this sale is extinguished, and the receipt automatically falls into the sales subordination structure:

Payment orders are issued in a similar manner based on purchases and receipts of services.

Checking the status of your current account

You can check the status of your current account both in the bank statement journal and through the “Home Page” on home page 1C:

Also, to check the account, you can use the balance sheet for the account (51 accounts for ruble transactions, 52 for foreign currency transactions).

How to set up loading of bank statements in 1C, as well as uploading, and how to make a statement in 1C 8.3?

Let's start by creating a payment order:

• Based on the document of receipt of goods and services, invoices, etc.;
• Through the creation of a new payment order/PP.

In the “Bank and cash desk – PP” block.

Fig.1

A journal with payments will appear in the window that opens, where you can, by setting up the appropriate selection, filter Required documents, for example, display a list for a specific organization, bank account, date or counterparty.

Fig.2

Filling out the main fields here begins with the “Type of operation”. Depending on what is selected, the structure of the document will change, as well as the required analytical fields.

Having filled out the basics, we open and close the document with the “Post and Close” button.

Fig.3

The payment system does not make any transactions in 1C 8.3; they are generated by “Write-off from account”, which can also be created based on the payment slip we generated, or manually, by creating a new write-off.

Creating a receipt/debit from a current account

The first option is to create it manually through the “Bank and cash desk – Bank statements” block.

Fig.4

The journal that appears shows all receipts and debits from the account. To make it more convenient to work with it, you can set filters:

Fig.5

To make the document we need, click on “Receipt” or “Write-off”, depending on what we need.

Fig.6

Here we fill out the main fields in the same way as filling out a payment order:

Fig.7

After filling out all the fields, check the correctness of the filled in details and click “Record-Post”.

In the documents “Receipt to the current account” and “Write off from the current account” we look at the transactions and check the correctness of their display through the “DtKt” button. The transactions will be displayed in the “Document Movements” window that opens.

Fig.8

After checking the correctness of the transactions, click “Post and close”.

Fig.9

The second way to create “Receipt to current account” and “Write off from current account” by uploading a bank statement

Let's move on to sending documents to the bank. While in the “Bank Statements” journal, click “MORE—Exchange with the bank.”

Fig.10

In the “Exchange with Bank” window that opens, to upload documents to the client bank, select the “Send to Bank” tab:

• We select the company from which we will upload documents;
• We indicate the bank account;
• We select the period for which we need to download the bank statement;
• Select the location to upload the file.

Fig.11

The tabular part here will be filled with bills that need to be paid.

Next to each payment card that we want to pay, we put a “Flag” and click on the “Upload” button. This will open the “Check for virus attacks” window, where we click “Check”.

Fig.12

A file will be generated in the “1c_to_kl.txt” format, which must be uploaded to the client bank.

In the “Exchange with Bank” window, you can view a report on uploaded payment documents, for which click “Upload Report”. The resulting report will display the payments that were uploaded to a file for downloading to the “client bank”. It can be saved in any format or printed.

Fig.13

Loading an extract in 1C 8.3

The first option is from the “Download bank statement” tab.

Fig.14

We indicate:

• Organization
• Bank account
• Download file

Click on the “Update from statement” button.

The tabular part will be filled with data from the file, while the lines highlighted in red mean that the program did not find in the directories the data (registration account, counterparty by matching TIN and checkpoint) to which receipts or write-offs from the account should be distributed. Correctly distributed documents are highlighted in black.

Next to each document that we want to upload, we put a “Flag”. At the bottom of the window, information will be given on the number of documents to be loaded, as well as “Total Receipts/Debits for the amount”. Click “Download”.

Fig.15

If the bank statement in 1C 8.3 was partially downloaded, the system will display this information in the tabular part of the “Exchange with Bank” window. Documents that have not been downloaded will be displayed with the value “Not downloaded” in the “Document” column; for downloaded documents, the information “Debit from the current account or Receipt to the current account”, the number and date assigned to it will be displayed.

Fig.16

You can view a report on downloaded documents. To do this, click on the “Download Report” button.

Fig.17

Let's consider the second option, how to load statements into 1C 8.3.

In the “Bank Statements” journal, click “Download”.

Fig.18

Here we look for the extract download file and click “Open”.

Fig.19

The program will automatically download and post documents from the statement and display the number of downloaded documents, as well as the total receipt amount and the total write-off amount.

Fig.20

Documents in the Bank Statement journal, marked with a green flag, are posted and posted.

Fig.21

You will need to post and post the statement yourself if it is not marked with a green checkmark: open the document that has not been posted, fill in the basic required fields for posting the document, check the correctness of the filled in details, click on the “Post” button, then “Post and close”.

Fig.22

The document was processed and distributed.

If in the bank statement journal you need to display the initial balances at the beginning and end of the day, as well as the total receipts and write-offs for a given date, click “MORE – Show/Hide totals”.

Fig.23

At the bottom of the journal, the initial balances at the beginning and end of the day will be displayed, as well as the total receipts and write-offs as of the date.

Documents in 1C for reflection business transactions for the movement of non-cash funds in the current account of the enterprise they serve. You can find them in the Bank and cash department section:

Documents Bank statements in 1C 8.3 can be entered manually using the icons on the toolbar: “+” Receipt and “-” Write-off, reflecting the corresponding transactions of receipt of money to the current account or debit from the current account. The Download icon is used to automatically download a file in text format downloaded from the Internet Banking application:

To automatically download an extract in 1C 8.3, you must have a file in text format, previously downloaded from Internet banking applications. A link to its location should be indicated in the Download file field:

After automated downloading of files, you should check that they are filled out correctly in the 1C 8.3 database. In some cases, adjustments need to be made. Therefore, it is useful to review the process of entering statements manually.

An important point when filling out the Receipt document is the choice of the type of operation. The correct formation of accounting entries when posting a document depends on the choice of transaction type. When selecting different types of operations, the screen form of the document changes:

Receipt of payment from the buyer to the bank account

When you select this operation, lines appear in the document screen form for filling out the corresponding analytics for account 62 (sub-account Counterparty, Agreement).

Operations for debiting funds from a current account in 1C 8.3

By analogy with operations of receipts to a current account, the screen form of the document for debiting funds from the account and generated on its basis accounting entries depend on the type of operation selected.

The operations Payment to the supplier, Loan repayment to the counterparty, Loan repayment to the bank have the same filling principles as operations for the receipt of funds to the account. It is important to choose the right type of transaction, counterparty, agreement and cash flow:

Expense transactions can also be loaded into 1C 8.3 from a text file, which is generated by the Internet Bank software application of the servicing bank, using the Load button on the toolbar:

Let us consider in detail the most frequently used transactions of debiting from a current account in 1C 8.3 and settlement accounts.

Paying tax

For this operation, it is important to select the correct tax account in the chart of accounts, as well as the type of payment: tax, penalty or fine. The accounting entry creates a record on the debit of the tax account entered with the filled-in analytics of the type of obligation (tax, penalty, fine) and the credit of account 51:

Transfer to an accountable person

When you select this operation in 1C 8.3, account 71 is automatically entered into the posting; in the Recipient attribute, you should select the employee’s full name from the Individuals directory:

Debiting wages from a current account in 1C 8.3

The document must indicate the payroll on the basis of which the payment is made:

Salaries can be transferred according to several statements. To select several statements, click on the Split payment link and in the pop-up window, enter the statements required for payment. Moreover, the 1C 8.3 program monitors already paid statements, therefore, if one is selected, it displays a message stating that the selected statement has already been paid:

Salaries can be transferred according to the register or separately to the employee’s card. For these purposes, the directory of types of operations provides corresponding lines.

Debiting from a current account in 1C 8.3 for bank services

In 1C 8.3, this operation is used, in particular, to write off funds for bank services.

Statements for Cash Receipt/Withdrawal transactions may not be carried out. For this purpose they serve cash documents Expenditure/receipt cash order. But if you make statements of such transactions, then there will be no double accounting entries.

More detailed design features banking operations in 1C 8.3: accounting accounts, documents, postings, client bank are studied in the module. For more information about the course, watch the following video.

Currently, payments made using corporate bank cards are widespread. This is facilitated by their versatility. The use of corporate cards is convenient when representatives of an organization travel within the country or abroad, when paying entertainment and business expenses, when receiving cash from ATMs and cash points.

Use of corporate cards by organizations.

To obtain a corporate card, an organization enters into an agreement with the issuing bank for its issuance and servicing. In this case, the organization opens a special card account in the bank.

According to the Instructions for using the chart of accounts accounting financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, account 55 “Special accounts in banks” is intended to summarize information on the availability and flow of funds in the currency of the Russian Federation in current, special and other special accounts.
A bank card is essentially an instrument through which the holder makes transactions on a bank account opened on the basis of a corresponding agreement with the bank (clauses 1.5, 1.8, 1.12 of Regulation No. 266-P). Therefore, operations using corporate bank card according to the account in credit organization are reflected in a separate sub-account opened to account 55.

In the chart of accounts in the 1C Accounting 8.3 program, a subaccount 55.04 “Other special accounts” was opened. Analytics is carried out on the account in the context of bank accounts opened for cards, and (if provided for by the accounting parameters) by cash flow items.

Let's consider the main operations on corporate cards: what accounting entries are generated and how these operations are reflected in 1C Accounting.

Replenishment of a corporate card.

Transfer of funds by an organization to the account to which it is registered corporate card employee is reflected by the entry:
Debit 55.04, Credit 51.

In the 1C Enterprise Accounting program, this operation is reflected using the document “Write-off from the current account” (section “Bank and cash desk”, “Bank statements”, “Write-off” button):

In the form of the new document “Write-off from the current account” we indicate the type of operation - “Transfer to another account of the organization”; as the recipient’s account we select the account opened for the corporate card from the “Bank Accounts” directory. We select account 55.04 as a debit account.

After posting, the document will generate a posting:

Withdrawing money from an ATM from a corporate card.

When withdrawing money from a corporate card, the employee actually takes it out of the account, and is subsequently required to report to the organization about its use.

Let’s assume that an employee withdrew money from a corporate card at an ATM and used it to pay in a store when purchasing goods and materials.

The operation of withdrawing money from an ATM is reflected in 1C Accounting with the document “Write-off from the current account.” In this case, it is necessary to indicate the type of transaction - “Transfer to an accountable person”, accounting account - 55.04, as bank account select the account to which the corporate card is linked and indicate the employee - the card holder - as an accountable person.

When conducting, a wiring will be generated Debit 71.01, Credit 55.04.

Bank commission when withdrawing cash from a corporate card.

When withdrawing cash, the bank withholds a commission. This operation is also reflected in 1C Accounting by the document “Write-off from current account”. “Other write-off” is selected as the type of operation, the accounting account is 55.04, the bank account is the account to which the corporate card is attached.

In the group of details we indicate the debit account - the account to which the bank commission is allocated - 91.02, as well as the analytics - from the directory “Other income and expenses” we select the item to which expenses for bank services are allocated.

When conducting, a wiring will be generated: Debit 91.02, Credit 55.04.

Confirmation of expenses on a corporate card.

After spending accountable person— the card holder is obliged to report. In the 1C Accounting program, this is reflected in the document “Advance report” (I talked in detail about the procedure for filling out this document).

When filling out a document on the “Advances” tab, select the document “Write-off from the current account”, which reflects the write-off from the corporate card:

On the “Products” tab, fill in information about purchased inventory items, the inventory account and VAT:

When posted, the document will generate transactions:

Thus in the program 1C Enterprise Accounting 8 reflected basic payment transactions using corporate cards.