Hello! In this article we will talk about the features of accounting for individual entrepreneurs.

Today you will learn:

• What kind of accounting should an individual entrepreneur keep;
• What are the accounting methods?
• How to do your own bookkeeping.

Does an individual entrepreneur need to keep accounting records

In 2019, the letter of the Ministry of Finance of the Russian Federation continues to be valid, according to which individual entrepreneur may not keep accounts if he independently maintains a book of income and expenses (KUDiR).

So, all IP accounting can be reduced to filling out a ledger (in electronic or bound paper format) and storing primary documents. Exception: entrepreneurs paying UTII - for them maintaining KUDiR is not at all necessary.

The individual entrepreneur himself chooses: to maintain a full-fledged accounting or only a book of accounting for income and expenses.

An individual entrepreneur may not keep accounting records, but this does not exempt him from tax reporting at all. Its features and deadlines depend on.

Individual entrepreneurs are not exempted from collecting documents related to the calculation of taxes, cash and banking documents, personnel papers.

Underpayment of tax may result in a fine or forced suspension of activities for the individual entrepreneur.

Literate accounting has its advantages:

• The ability to make an objective analysis of the results of activities;
• It is easier to make forecasts and choose the direction of the enterprise development;
• Organized work is easier and more efficient.

Accounting is necessary for managing an enterprise, making important decisions and reporting to the state.

IP accounting options

A novice individual entrepreneur can keep accounts in one of the following ways:

1. On one's own. IP accounting on (for example, simplified tax system) has a fairly simple scheme, which allows a businessman to keep accounting on his own.
   

   Great support in this direction is provided by online accounting services (for example, "My business") and specialized programs (for example, 1C), which describe and guide the entire process in detail.

2. With the help of an accountant. This option will cost less than an agreement with an accounting firm, but the risks also increase. It is very important and at the same time difficult to find an honest, experienced specialist. It is advisable to hire an incoming private accountant on the recommendations of acquaintances or trusted persons. In other situations, it is worth once again weighing all the risks and benefits and only then decide whether to resort to this option.
3. Under an agreement with an outsourcing company. A vivid example of the principle "the more expensive, the easier." Services accounting firm- the most expensive way, but it saves the individual entrepreneur from the need to delve into accounting matters. Specialists are busy with accounting, and the entrepreneur himself can safely devote himself to the rest of the work.

Online accounting is the best option for individual entrepreneurs

Internet accounting today competes confidently with stationary programs due to a number of advantages:

• complete accounting and tax accounting;
• full control and access to accounting is possible online from any computer;
• the service reminds you of the upcoming reporting deadlines;
• remote filling of declarations is possible;
• availability of a theoretical basis for accounting and reporting, online consultations of specialists are available;
• through the service, you can quickly and easily submit documents for and submit reports online.

We use the service "My business". It has a convenient intuitive interface that even a beginner will understand. You can test the work of accounting for free for three days. All questions are answered very promptly and intelligibly by support.

The service does not have mobile application, like some other resources, but there is a very convenient mobile version of the site, so you can work not only from a computer, but also from a smartphone or tablet.

When registering, you can immediately specify all the details of the company and then the system will use them when generating documents, invoices and reporting.

The service contains several thousand ready-made forms.

In the general mode, IP will also have to deduct VAT (18%). The declaration is drawn up quarterly, and the tax is paid before the 25th day of the first month following the reporting quarter. To calculate VAT, it is necessary to keep books of accounting for all purchases, sales, invoices.

Individual entrepreneurs working with cash also need to maintain receipt and expense orders.

IP on OSNO will have to report on. Such an obligation is not imposed on UTII and the simplified tax system if the cadastral value is not applied to property in your region.

Every three months, reports are submitted to the Tax Office, and the annual report is also submitted there.

. On a simplified system, an individual entrepreneur without employees reports to the tax office only once a year, until April 30.

An individual entrepreneur can choose one of the "simplification" options:

• STS income - only income can be taken into account, 6% of them will have to be deducted to the budget. Advance payments are made once a quarter, but they are taken into account when calculating the amount at the end of the year.
• STS income minus expenses- the main difficulty is that individual entrepreneurs will have to record and confirm all their expenses, which are not always easy to justify.

IP accounting on the simplified tax system must be accompanied by a book of income and expenses. Her absence threatens the individual entrepreneur with a fine of 10,000 - 30,000 rubles.

It is quite easy and affordable even for novice businessmen to keep accounting on a simplified system without employees. Due to its simplicity, the simplified tax system has become the most popular regime among individual entrepreneurs.

. IP on the "imputation" exempted from mandatory KUDiR, but even so, the tax remains quite difficult to understand and independently calculate.

On UTII, the entrepreneur records only the physical characteristics of the activity (field of work, area of ​​\u200b\u200bthe premises, and others) and regularly reports on all changes.

The tax is calculated on the basis of the basic profitability established public services for each type of activity, and various coefficients (most of which are preferential).

IP on UTII reports separately for each type of activity (if there are several).

Tax reporting for UTII is submitted quarterly, by the 20th day of the month following the end of the quarter. The tax itself is paid before the 25th.

Stage 2. Employees

It becomes more difficult to independently manage the accounting of an individual entrepreneur with the advent of hired workers. Becoming an employer, an individual entrepreneur acquires the status of a tax agent - now he must calculate and withhold from employees income tax, as well as pay contributions to Social Insurance and the Pension Fund for them.

As for reporting, the following are added to the concerns of the IP:

Where	What	When
IFTS	Data on the average number of employees	Until 20.01 following the reporting year
IFTS		Until April 1, following the reporting year
IFTS	Employee income data ()
FSS		By the 20th day following the reporting quarter in paper form and by the 25th day in electronic form
FIU		By the 15th day of the month following the reporting month
FIU	SZV-STAZH form	Until March 1 following the reporting year
Tax office	Form RSV-1	Until the end of the month following the reporting quarter

It is very difficult to keep track of all personnel records on your own, and at the same time to engage in other business activities, it is very difficult, therefore, to work with employees, experts recommend nevertheless turning to the services of professionals. In total, for employees, an individual entrepreneur must submit seven types of reporting, maintain and store personnel documents.

Stage 3. Selecting the type of accounting service

Even with a small workflow and the simplest modes (for example, STS income), special programs (for example, 1C) or online services (“My Business”) will help an entrepreneur to keep records.

Such assistants will minimize the mistakes that are easy to make when doing manual accounting.

Stage 4. Drawing up a calendar

The final stage of preparation for independent bookkeeping is the study of reporting forms in the selected mode and the deadlines for its submission. Modern electronic assistants themselves remind you of the upcoming reporting date, but you still need to know the main dates.

Stage 5. Maintenance and storage of documents

For your own safety, an individual entrepreneur must carefully treat all documents. can visit the IP even three years after its closure.

For example, in the accounting department of a store should be stored:

• contracts with suppliers of goods and services (maintenance of equipment, Internet), landlords, regular wholesale buyers;
• agreement with the bank, statements;
• source documents;
• personnel documents (if there are employees);
• cash papers.

Accounting automation

You can do your own bookkeeping on paper, making all entries manually, but it is much more convenient to turn to automated systems.

Technologies do not stand still, and today various services come to the aid of an entrepreneur without an accountant, allowing:

• calculate the amount of tax depending on the tax regime;
• prepare;
• draw up bank documents, payment orders;
• control payments to employees and payment of invoices;
• analyze profits and sales.

Electronic assistants can be both in the form of computer programs (for example, IP accounting in 1C), and in the form online accounting.

Programs will cost the entrepreneur more: you will have to pay for the program itself, for its installation, and in the future for regular updates and maintenance by the programmer. It will be available only from one computer, but it can work without a permanent Internet connection.

We will talk about the possibilities and features of online accounting using the example of the My Business service.

To summarize with a few tips:

Use online services. It is cheaper than the services of an accountant and more reliable than notes on paper. With online accounting, you will not be tied to one computer, which means that it is convenient to work with them both at home and in the office.

Store and organize all paper documents. Searching for the right paper in a common pile can take a decent amount of time, so it's better to immediately sort documents into folders or files (depending on their number). For example, groups can be: purchases, sales, customers, regular suppliers, taxes.

Check with the tax office. You can make sure that there are no debts one week after paying the tax through the online accounting department used or Personal Area on the Nalog.ru website.

Ask questions. You can get advice on the Internet, on forums and in social networks. Do not be afraid to ask questions and learn something new, because the law also does not stand still.

Follow the calendar. An entrepreneur who does bookkeeping on his own has to keep a lot of dates in his head. The deadlines for submitting reports do not always coincide with the deadlines for paying taxes and contributions to state funds.

Setting up the program 1C "Accounting" ed. 3.0, created on the technological platform "1C Enterprise 8", includes setting up the mechanisms of the program, accounting options, as well as entering the primary information necessary to start working.

Setting up 1C Enterprise will allow you to set specific functionality to the 1C program, select accounting options, enter a number of specific values ​​​​and parameters. The commands of the program settings block are located in the "Main" menu section.

Configuring the program functionality

The 1C:Accounting program has wide functionality, but, as a rule, all functionality is not required to organize accounting. Therefore, it is advisable to limit the functionality of the 1C program to the necessary sections, which will allow you to get rid of overloading the interface fields with unnecessary commands. To do this, you need to configure 1C.

As in other programs based on 1C Enterprise, 1C:Accounting provides three options for setting functionality:

• Main The functionality of the 1C:Accounting program is designed for most small businesses with a fairly simple accounting system. It includes features that are enough for standard work.
• Organizations that require advanced functionality can use the additional features of 1C selectively in the form of setting the functionality on the tabs in the relevant sections.
• Complete functionality allows you to apply the capabilities and algorithms of the 1C program as fully as possible, building the most complex accounting schemes.

Setting up 1C includes the mandatory filling in of the details of your enterprise. When a new infobase is launched for the first time, the initial page will display the task of filling in company details.

In the directory of the Organization, it is necessary to enter all information about legal entities or individual entrepreneurs, which will be used by the 1C program for filling out documents and preparing reports, for electronic document management and exchange of information with regulatory authorities.

The program has two options for filling in information about the organization:

• manual;
• Automatic, indicating the TIN.

Manual filling

On the main form of the reference book for the organization, the following details are filled in:

• Abbreviated name - the official abbreviated name. Which your enterprise has, according to constituent documents. Used to display printed forms of documents and reports 1C;
• Full name - displayed by default in printed forms of documents and 1C reports, in which the full name that your company has must be affixed in accordance with the law, for example, in regulated reports;
• Name in the program - the name used for reflection in screen forms in the 1C program;
• Prefix - a prefix (two alphabetic characters) that will be placed at the beginning of each number of documents of this organization;
• TIN - an identification number taxpayer;
• KPP - code of the reason for setting up a taxpayer (at the location of the organization);
• OGRN - main state registration number;
• Date of registration - date state registration;
• For an individual entrepreneur, the fields Surname, First name, Patronymic, as well as the fields OGRNIP, Series and number of the certificate, Date of issue are filled in;
• The checkbox "The labor of hired workers is used" is set by an individual entrepreneur in the presence of hired workers.

The rest of the information about the organization is divided into the following groups:

Address and phone

• In this group, the legal, actual and postal addresses, telephone, fax, and other Contact Information;
• For an individual entrepreneur, the address of the place of residence and contact phone number are filled in.

Signatures

• This group indicates the surname, name, patronymic and position of the main responsible persons: the head, chief accountant and cashier;
• The link “Responsible for the preparation of reports” provides for filling in the last name, first name, patronymic and position of persons responsible for the preparation of accounting and tax registers, as well as enterprise reporting;
• For an individual entrepreneur, the last name, first name, patronymic and position of the cashier are filled in.

Logo and seal

• In this group, the name (full or abbreviated) is selected, which is used when printing documents, as well as the logo, facsimile signature of the head and chief accountant, seal of the organization (if available);
• Also in this group, additional conditions for substitution into the account are selected;
• A sample invoice form with logo, facsimile signature, seal, and additional terms is displayed in the preview of the "Invoice to Buyer" printed form.

Main bank account

• This group contains the details of the main bank account of the organization. To fill in information about the bank, it is enough to fill in the BIC field.

Statistics codes

• Here, the assigned statistical codes of the organization (OKOPF, OKFS, OKVED, OKPO) and the Code of the territorial body of Rosstat are filled in.

Automatic, indicating TIN

When you first enter the program, you are prompted to immediately connect to the 1C: ITS portal:

Here you need to specify registration data from the 1C: ITS portal (there must be a valid subscription to ITS). Next, the program will ask you to enter the TIN:

Enter the TIN of the organization and click the "Continue" button:

A new organization will appear in the directory, based on the entered TIN. All basic details of the organization will be filled in automatically:

Separate consideration deserves setting the accounting policy of the organization in the 1C program

The current legislation provides an opportunity to choose one of several ways of conducting accounting and tax accounting of an enterprise in a number of areas. The selected methods represent the accounting policy of the organization.

In order to bring the two types of accounting closer together, 1C:Accounting provides for the possibility of applying uniform accounting policy parameters for accounting and tax accounting. The accounting policy of the organization in the 1C program is set for a certain period, usually for a year.

1C:Accounting supports the following taxation systems:

• General taxation system for organizations;
• General system of taxation for individual entrepreneurs;
• Simplified taxation system (for organizations and individual entrepreneurs).

In addition to any of these systems, a taxation system in the form of a single tax on imputed income (UTII) for certain types of activities can be applied. And an individual entrepreneur can apply the patent system of taxation.

The tax system and taxation parameters are set in 1C individually for each organization.

Depending on the chosen organizational and legal form (IP, LLC) and the taxation system, certain parameters of the accounting policy for accounting and tax accounting become available for further configuration in the 1C program.

• If this is an LLC, then in 1C it is necessary to fill in information for accounting and tax accounting. If IP - then only for the tax;
• If the LLC is on a general taxation system, then in 1C the tax accounting parameters associated with this taxation system are configured;
• Setting up for a simplified taxation system in 1C also involves the selection of some specific parameters for accounting.

Chart of accounts 1C is part of the accounting policy of accounting and tax accounting. The Chart of Accounts is the same for all information base organizations.

You can add new accounts and sub-accounts to the 1C chart of accounts. When adding a new account, you need to set its properties:

• Setting up analytical accounting*;
• Tax accounting (for income tax);
• Accounting for departments;
• Currency and quantitative accounting;
• Signs of active, passive and active-passive accounts;
• Signs of off-balance accounts.

*Setting up analytical accounting for the chart of accounts 1C - these are types of subcounts that are set as properties of accounts. For each account, analytical accounting can be carried out in parallel using up to three types of subconto. It is possible to add new subcontos on your own.

In the "Personal settings" form, you can specify the values ​​\u200b\u200bfor automatic substitution of 1C in the details of documents.

Setting up 1C:Accounting from scratch also includes advanced settings in the administration section.

In this section, you can find all the additional features of 1C to optimally configure the functional and technical work with the program. For example, here you can enter users and set their rights, download a bank classifier, address classifier, etc.

For the most efficient work with the program, it is recommended to configure the following accounting parameters:

If necessary, you can make individual settings for printing forms, reports and 1C processing:

Having finished setting up 1C Accounting, created on the 1C Enterprise technological platform, you can start keeping records, filling out directories, entering documents, generating reports, etc.

Of course, in the process of working with the program, you can adjust and supplement the 1C settings, but in order not to constantly return to this issue, not to be distracted from current tasks, you should devote time and attention to this process. With insufficient experience with the program and knowledge of accounting and tax accounting, it is advisable to contact qualified specialists to properly configure 1C. A complete setup of 1C 8 is an important step for the correct and complete accounting of your enterprise.

The accounting program "1C: Accounting 8" version 3 was created for the work not only of organizations that are on the general taxation system, but also for individual entrepreneurs (hereinafter referred to as IP) that are on a simplified taxation system (hereinafter referred to as USN). After purchasing the program, you need to install it on your computer, then set up an accounting policy and make other settings for keeping records on a simplified taxation system. Let's take a look at how easy and simple it is to set up in this article.

Setting up an accounting policy for the simplified tax system in the 1C program

The accounting policy parameters are:

• Main activity;
• The nature of the activities of the IP;
• Taxation system.

All these parameters are stored in the most important register of the 1C program - this is the "Accounting Policy of Organizations", since the setting of this register determines how financial and business transactions will be reflected in the accounting accounts. We go to the main menu in the "Main" section, then select "Settings" and in it "Accounting policy".

• Stocks;
• Expenses;
• reserves;
• Bank and cashier.

On the "USN" tab, the following data is filled in:

• The object of taxation is set to "Income minus expenses" or "Income". When you select “Income minus expenses”, a block opens for filling in the “Procedure for recognizing expenses”. In which there are sections: material costs; expenses for the purchase of goods; input VAT; additional expenses included in the cost; customs payments. Some positions are already ticked, and in some it is necessary to put a sign (tick);

• Tax rate, at the current time, with the object of taxation "Income minus expenses" the rate is fifteen percent, "Income" the rate is six percent;
• The basic procedure for reflecting advances from the buyer;
• If the general tax regime was applied before the simplified taxation system, then it is necessary to establish the sign and date of transition to the simplified tax system.

On the "Inventory" tab, fill in the data:

• Inventory valuation method (inventory) - at average cost or FIFO, upon disposal (write-off);
• The method of valuation of goods in retail - at the acquisition cost or at the selling price.

On the "Costs" tab, fill in the data:

• The main cost accounting account is selected from accounting, it can be account 26 “General business expenses”, account 44.01 “Distribution costs in organizations engaged in trading activities” or account 44.02 “Distribution costs in organizations engaged in industrial or other production activities”;
• If the enterprise carries out production activities, then the type of activity is indicated (output of products or performance of work, provision of services to customers), the costs are taken into account on account 20 “Main production”;

When the attribute "Performance of work, provision of services to customers" is set, a block is opened for writing off collected during calendar month expenses on account 20 (including revenue from production services only, excluding revenue from the performance of work or the provision of services, taking into account the proceeds from the performance of work or the provision of services);

• Accounting for indirect costs;
• According to the calculation of the cost of semi-finished products and how deviations from the planned cost are taken into account in the "Additional" block.

On the "Reserves" tab, a flag is set if reserves are formed for doubtful debts V accounting(hereinafter referred to as BU). Provisions are formed only for overdue debts.

On the “Bank and cash desk” tab, a flag is set on the need to use account 57 “Transfers on the way” when moving Money.

You can print from this document by clicking on the "Print" button in the 1C program:

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

An individual entrepreneur operating under the simplified taxation system can keep records of activities with the payment of the Unified Imputed Tax Tax (hereinafter referred to as UTII). At the same time, the sign "The organization is a payer of a single tax on imputed income (UTII)" is established.

After that, it is necessary to fill in the section “Types of activity” on the “UTII” tab. By clicking on the "Create" button, the fields for filling open:

• Organization;
• Activity code;
• Name (type of activity);
• Address - place of business activity (selected from the KLADR directory - country, postal code, city or locality, street, house, building, apartment);
• OKTMO (all-Russian classifier of territories of municipalities);
• Date of registration;
• Deregistration date;
• Block "Tax Inspectorate", which indicates information on the tax authority;
• Block "Tax Calculation".

Reports with a simplified taxation system in the 1C program

Few reports on USN. In the 1C program, this function is provided in the "Reports" section, then we go to the "USN" block, it has two positions:

• USN reporting;
• Book of income and expenses USN.

The book of accounting for income and expenses (hereinafter referred to as KUDiR) in the accounting program 1C

Before filling out KUDiR, you must select:

• The period for which it will be formed;
• Organization.

After that, click on the "Generate" button, after waiting a short amount of time, a completed book will appear on the screen.

If the book has empty (blank) sections, then they can be disabled from being generated in the 1C program and reflected on the computer screen by going to the report settings.

KUDiR differs from the one who fills it out with an individual entrepreneur who has an object of taxation "Income" or an object of taxation "Income minus expenses". The book of accounting for income and expenses should be kept for four years from the end of the tax period (year).

In each tax period, a new book of accounting for income and expenses is filled out. If the firm has separate divisions, then it is conducted in any case alone.

The ledger of income and expenses has several sections:

• The first section presents four tables, each for a quarter of the tax year. Numbering is indicated in the first column. The second column indicates the number and date primary document(For example: money orders, incoming cash orders, etc.). The third column is a summary. In the fourth column - the amount of income that will be taken into account when calculating tax base when calculating tax. The fifth column indicates what the state subsidies received on the account of an individual entrepreneur were spent on;
• The second section shows the amounts of expenses for fixed assets and intangible assets;
• The third section calculates the amount of losses;
• In the fourth section, in the first column, continuous numbering is indicated. In the second column - the date, the name of the document and its number. The third column indicates the number of the year for which the amounts for disability certificates (insurance premiums) were paid (paid). Columns four through nine reflect the amount paid. In the tenth column - the total amount of the reflected expenses.

You need to know that the amounts for sales and expenses will fall into the KUDiR only after payment for work, services or goods.

It must be remembered that the procedure for launching the formation of KUDiR must be carried out only after the "".

You can make settings by clicking on the "Show settings" button. It is indicated - to decrypt or not in the book of income and expenses.

It is advisable to make the “Produce transcripts” setting in the book of accounting for income and expenses in order to find errors in the process of compiling the book.

You can print a book from this magazine.

Rent in tax office KUDiR is not needed. But, it must be necessarily available to the individual entrepreneur, numbered, stitched and preferably correctly filled out. The Tax Code of the Russian Federation provides for a fine for the absence of KUDiR - 200 rubles from an individual entrepreneur, from an organization - 10,000 rubles.

Therefore, it is better to conduct KUDiR in order not to once again expose yourself to penalties.

USN reporting

In this block, the organization and the period for which reporting will be generated are also filled in.

After selecting an organization, a block for filling opens - “Indicators for calculating tax”. You can calculate the amount of tax payable. By clicking on the "Calculate tax" button, the program will automatically calculate and indicate the required amount to be paid. If errors are found in the documents, a window will open indicating them. You can also easily reconcile calculations with the Federal tax service for taxes, in the block "Reconciliation with the Federal Tax Service" by clicking on the button "Request reconciliation with the Federal Tax Service".

To account for the income and expenses of individual entrepreneurs, you can use special supplies of the basic version of "1C: Accounting 8" *: "1C: Entrepreneur 8" and "1C: Simplified 8". How to set them up for accounting, says S.A. Kharitonov, Doctor of Economics, Professor of the Financial Academy under the Government of the Russian Federation.

Note:

"1C:Entrepreneur 8"

"1C: Simplified 8"

• personal income tax of an entrepreneur
• USN

Enterprise ->

About the possibilities of "1C: Accounting 8" for individual entrepreneurs

Note:
* Note that 1C provides free support for basic versions of 1C:Enterprise 8 software products.

Individuals can carry out entrepreneurial activities without education legal entity. To do this, they must register in the prescribed manner as individual entrepreneurs. From the moment of state registration, individual entrepreneurs become business entities, and they have an obligation to pay taxes on income received as a result of entrepreneurial activities. The procedure for taxing such income depends on the applicable tax regime. There may be several options in accordance with the Tax Code of the Russian Federation:

• payment of UTII for certain types of activities in accordance with Chapter 26.3 of the Tax Code of the Russian Federation;
• application of the simplified taxation system in accordance with Chapter 26.3 of the Tax Code of the Russian Federation;
• payment of income tax individuals in accordance with Chapter 23 of the Tax Code of the Russian Federation (hereinafter referred to as the general taxation regime). If individual entrepreneurs do not apply special tax regimes, then for their entrepreneurial activities they are recognized as taxpayers on the basis of Chapter 23 "Tax on personal income" of the Tax Code of the Russian Federation (hereinafter referred to as the "general taxation regime").

In the latter case, the calculation of the tax base at the end of each tax period is made on the basis of accounting data for income and expenses and business transactions in the manner determined by the Ministry of Finance of Russia (clause 2, article 54 of the Tax Code of the Russian Federation).

The current procedure for accounting for income and expenses and business transactions for individual entrepreneurs was approved by a joint order of the Ministry of Finance of Russia and the Ministry of Taxes of Russia of August 13, 2002 No. 86n / BG-3-04 / 430. It provides that accounting of transactions on income received and expenses incurred is carried out by individual entrepreneurs by recording in the Book of Accounting for Income and Expenses and Business Operations of an Individual Entrepreneur (hereinafter - KUDiR) transactions on income received and expenses incurred. Entries in KUDiR are made in a positional way at the time of transactions based on primary documents.

KUDiR consists of six sections, including more than twenty tables. Filling in each table and summarizing the data for calculating the tax base is a non-trivial task, and requires from an individual entrepreneur very good knowledge not only in the field of taxation, but also in accounting.

In order for the maintenance of KUDiR not to become the "main goal" of entrepreneurial activity, it is necessary to automate accounting. "1C: Accounting 8" supports the accounting of different taxation regimes, incl. And payment of personal income tax individual entrepreneurs. To facilitate the start of accounting, a special delivery "1C: Accounting 8" has been released "1C:Entrepreneur 8". It allows you to automate the accounting of income and expenses and business transactions of individual entrepreneurs and automatically generate KUDiR in accordance with the established procedure. In addition, the program allows you to automate calculations for a number of taxes, the payer of which is recognized as an individual entrepreneur, in particular, for VAT, UST, etc.

At the same time, in case of switching to a simplified taxation system, an individual entrepreneur using the special "1C: Entrepreneur 8" package does not need to change the accounting program, it is enough to change the settings. And this is despite the fact that for organizations and entrepreneurs using the simplified tax system, 1C has released another special delivery of 1C: Accounting 8 - "1C: Simplified 8". The fact is that both special deliveries ("1C: Entrepreneur 8" and "1C: Simplified 8") are a specially pre-configured version of the basic version of the Enterprise Accounting configuration. They differ from each other and from "1C: Accounting 8" in demo databases and in the fact that the developers initially set up each program in such a way as to simplify the accounting of business activities as much as possible, depending on the applied taxation system, to make the work transparent, understandable and efficient. There are two special interfaces for this:

• personal income tax of an entrepreneur(the main interface of the program "1C: Entrepreneur 8");
• USN(the main interface of the program "1C: Simplified 8").

In each interface, the developers included only those objects that are necessary for keeping records of the entrepreneurial activities of an individual entrepreneur, and organized work with them in such a way as to request only that information that is directly and directly related to the corresponding taxation regime.

The transition from one program to another is very simple - it is enough in a special form opened by the menu command Enterprise -> Applied taxation systems, change the applied taxation system, and specify the parameters of a new accounting policy or change the interface.

For entrepreneurs who are payers of a single tax on imputed income for certain types of activities (UTII), it is possible to keep separate records of business transactions by type of activity subject to personal income tax (or STS) and UTII.

Both special deliveries of "1C: Accounting 8" ("1C: Entrepreneur 8" and "1C: Simplified 8") provide such accounting by additionally configuring their parameters. Such a setting can be performed both during the period of application of the general taxation regime, and during the period of application of the simplified tax system.

About account policy settings

"1C: Entrepreneur 8" and "1C: Simplified 8" are customizable software products, i.e. they provide the ability to control the behavior of the program when registering in the information base of business transactions, depending on the accounting policy settings.

Regarding the term "accounting policy", we note that in relation to the configuration "Enterprise Accounting" under accounting policy implies a set of parameters that control the behavior of the program. The parameters of the accounting policy are the taxation system, the nature of the activity of an individual entrepreneur, the main type of activity, etc.

Accounting policy settings are stored in the program in the information register Accounting policies of organizations(menu Enterprise -> Accounting policy -> Accounting policy of organizations). Consider them in relation to a special delivery "1C:Entrepreneur 8".

The first entry in this register is usually made when working with the start helper when filling out the form. Accounting policy(see fig. 1).

Rice. 1

When filling out this form in the section Main activity you must specify Main nature of activity individual entrepreneur and Main nomenclature group.

The main nature of the activity is indicated in the details Nature of activity choosing a value from the proposed list:

• Wholesale;
• Retail;
• Retail trade subject to UTII;
• Production (works, services);
• Services subject to UTII.

The main nomenclature group is indicated in the requisite as a character string. This information is included in the directory. Nomenclature groups.

If, according to the certificate of state registration, an individual entrepreneur plans to carry out several types of activities, then . Later we will dwell on the features of additional configuration of accounting policy parameters in this case.

If one or more types of ongoing business activities are transferred to UTII, then to enable the mechanism for separate accounting for income and expenses in the section tax accounting checkbox must be checked The organization is a payer of a single tax on imputed income (UTII).

Under the general taxation regime, an individual entrepreneur is recognized as a taxpayer for value added tax. If, in addition to sales transactions taxed at a rate of 18% (and / or 10%), an individual entrepreneur plans to carry out sales transactions that are not subject to VAT and / or taxed at a rate of 0%, then in section tax accounting checkbox must be checked .

Due to the fact that from January 1, 2008, a single quarter tax period was established for all VAT taxpayers (Article 163 of the Tax Code of the Russian Federation as amended by Federal Law No. 137-FZ of July 27, 2006), the requisite Taxable period for VAT not available for editing.

In fact, the set of accounting policy settings is not limited to those offered by the start assistant. For other parameters, the program automatically sets the default values. Perhaps these values ​​suit the individual entrepreneur, but perhaps not. In this regard, when mastering the program, it is recommended to open the entry form and analyze the set parameters.

All accounting policy settings are divided into groups according to their intended purpose. The parameters of each group are summarized on separate tabs.

Accounting Options

Particularly on the tabs Accounting And Production placed parameters that control the behavior of the accounting subsystem.

Yes, on the tab Accounting are indicated (see Fig. 2):

• method of valuation of goods intended for retail sale (possible values By purchase price(default) or By selling price);
• the procedure for writing off expenses from account 26 "General business expenses" (by default, expenses at the end of the month are transferred from account 26 "General business expenses" to account 20 "Main production").

Rice. 2

The third option on this tab specifies how inventory is valued in the warehouse. When keeping records of the expenses of an individual entrepreneur, only one method is possible - FIFO *, so the details are not available for change.

Note:
* The method of estimating materials, in which, regardless of which batch of materials is released into production, materials are first written off at the price of the first purchased batch, the second, etc., in order of priority, until the total material consumption is obtained. - Ed. .

Cost Accounting Options

On the tab Production parameters for accounting for production costs are specified. They are used in the event that entrepreneurial activity is related to the production of products, the performance of work, the provision of services.

On a nested tab Accounts 20.23 indicates the manner in which the program should be guided by the allocation of core and auxiliary production(see fig. 3).

Rice. 3

By default, the program distributes these costs according to the following rules:

• production costs - . There is no alternative;
• expenses for the provision of services to third-party customers - According to the planned cost of production and revenue. Alternatives: By planned production cost, By revenue;
• expenses for rendering services to own divisions - According to the planned production cost. Alternative options: By output volume, By planned production cost and output volume.

On a nested tab Accounts 25, 26 the method of distribution of overhead costs is indicated, as well as general expenses if they are debited to account 20 "Main production".

Depending on the specifics of the production activities carried out by an individual entrepreneur, different distribution bases may be used in the distribution of overhead and general business expenses.

The cost allocation base is set in the information register Methods for allocating indirect costs of organizations in a collumn Distribution base.

Distribution can be done by one of the following methods:

• Issue volume- the quantity of products released in the current month, services rendered is used as the distribution base;
• Planned cost- the planned cost of products released in the current month, services rendered is used as the distribution base;
• Salary- the amount of expenses reflected in cost items with the type Salary;
• Material costs- the amount of expenses reflected in items with the type Material costs;
• Revenue- the amount of proceeds from sales for each item group is used as the distribution base;
• Direct costs- data on the amount of direct costs for each item group are used as the distribution base;
• Selected direct cost items- data on specific direct cost items are used as the distribution base (cost items are indicated in the column List of cost items).

The distribution method can be set up to the unit and cost item. This may be necessary if different types of expenses require different distribution methods.

If you need to set one general distribution method for all general and general production expenses, then when setting the distribution method, you do not need to specify the cost account, department, and cost item. Similarly, a general method of distribution is established for all expenses recorded in one account or for one unit.

When establishing the distribution method, the date from which it is applied is indicated. If the established method needs to be changed, a new entry is made in the register indicating the new method of distribution and the date from which the new method should be applied.

The 1C:Entrepreneur 8 program supports two ways of accounting for finished products (works, services): using and without using account 40 "Output of products (works, services)". In the first method, it is assumed that the output of products (works, services) during the month is estimated at the planned cost.

In accounting, the issue is reflected by an entry from the credit of account 40 to the debit of account 43 " Finished products"(to the debit of account 90.02 "Cost of sales" - for works, services). At the end of the month, the actual production costs are debited from the credit of account 20 to the debit of account 40, and the difference is adjusted for actual cost sold products (works, services).

In the second method, the actual costs are debited from account 20, bypassing account 40.

The output accounting method is indicated on the subtab Release of products, services. By default, it is considered that the account is kept Without using account 40. But if the organization decided to evaluate the output at the planned cost, the value of the method should be changed.

If an individual entrepreneur is engaged in the production of multi-processed products, then on the nested tab redistribution it is necessary to indicate the sequence of redistribution (see Fig. 4). At the same time, in the register of information Counter production of products (services) and write-off of products for own needs describes the rules for closing expense accounts.

Rice. 4

Entering information for accounting expenses by type of activity

On the tab Entrepreneur the parameters of the main type of activity of an individual entrepreneur are indicated, as well as information on the types of activities carried out (see Fig. 5).

Rice. 5

The main nature of the activity (the value of the attribute Nature of activity) and the main item group (the value of the attribute Nomenclature group (type of goods, works, services)) are used as default values ​​when reflecting the receipt of goods (works, services) in the information base of operations, if at the time of data entry it is not known what type of activity this receipt refers to.

If an individual entrepreneur carries out several types of activities, then check the box An entrepreneur keeps records of several types of activities, and in the directory Types of activities of entrepreneurs describe all activities (including the one indicated as the main one).

Parameters for accounting for VAT settlements

On the tab VAT parameters for accounting for value added tax calculations are specified.

The program supports two variants of VAT accounting, which are conditionally called "normal" and "simplified".

In the first variant, to determine the sums tax deductions special documents of the VAT accounting subsystem are used.

The second option provides for the acceptance of "input" VAT for deduction immediately upon registration of the supplier's invoice when posting documents with the help of which the receipt of goods (works, services) is reflected in the information base. The second option is less time-consuming, but it is recommended to use it when an individual entrepreneur carries out activities that do not have any tax features. In particular, if certain types of activities of an individual entrepreneur are not transferred to the payment of UTII, the individual entrepreneur does not carry out capital construction etc. At the same time, if such features take place, the program allows them to be taken into account, but already manually.

By default, the program applies the first VAT accounting option. To switch to the second one, in the accounting policy settings, you must check the box Simplified VAT accounting.

Currently, the tax base for sales transactions is determined "by shipment", so the value of the attribute The moment of determining the tax base on a nested tab VAT accounting not available for editing.

The tab has two more checkboxes. Purpose of the checkbox The organization carries out sales without VAT or with VAT 0% we explained above.

Regarding the second checkbox Calculate VAT on shipment without transfer of ownership we note the following. After making federal law dated 22.07.2005 No. 119-FZ of amendments to article 166 and article 167 of the Tax Code of the Russian Federation, two points of view have been formed on the issue of calculating VAT on operations of transferring goods for sale. According to the first, which was unofficially expressed by representatives tax authorities, the tax base must be determined at the time of shipment of goods to the commission agent. According to the second, which is currently followed by most experts, when goods are shipped to a commission agent, there is no reason to charge VAT, since there is no object of taxation - the sale operation itself. In connection with the above, the sign of VAT accrual on shipment of goods without transfer of ownership is not set by default.

If VAT accounting is carried out in the "usual" way, then on the nested tab Settlement Accounting you can specify a strategy for determining the amount of input and output tax in complex situations (see Figure 6). In relation to "input" VAT, situations are implied when part of the tax amount can be deductible, and part is not (for example, expenses relate to transactions that are not subject to VAT). By default, the program will consider as paid first the values ​​for which VAT cannot be taken into account. With regard to "output" VAT, situations are implied when sales transactions are taxed, including at a rate of 0%. By default, it is considered that goods (works, services) sold at a VAT rate of 0% are paid last.

Rice. 6

On a nested tab Amount differences only one attribute is available for change, in which, using the checkbox, you can set the mode in which the program will generate invoices for settlements in conventional units in rubles. By default, this mode (checkbox) is not set.

Parameter of tax accounting for income and expenses under the simplified tax system

If an individual entrepreneur who already carries out entrepreneurial activities under the general taxation regime decides to switch to the simplified tax system, the register Accounting policies of organizations you need to enter a new entry. In this entry, you must indicate to which period it belongs, change the taxation system to Simplified, fill in the tabs of the simplified tax system and the FSS (if a decision is made on the voluntary payment of contributions to the Social Insurance Fund of the Russian Federation).

The procedure for filling out these tabs for an individual entrepreneur does not differ from the procedure for filling them out by organizations *.

Parameters of tax accounting for UTII

If an individual entrepreneur for certain types of activity is transferred to the payment of UTII, then, depending on the date such a transfer occurred, or in the form of a record of accounting policy for the next year, or in an additional record dated by the beginning of the corresponding quarter, check the box UTII for certain types of activities and fill in the UTII tab.

If an individual entrepreneur applying the general taxation system is transferred to pay UTII, then on this tab you must specify:

• whether an individual entrepreneur is recognized as a UTII payer for retail trade. By default, it is considered to be recognized (the flag is set Retail trade is subject to a single tax on imputed income);
• or Per month(default value);
• Sales revenue(default) or Income from sales and non-operating.

If an individual entrepreneur applying the simplified taxation system is transferred to pay UTII for certain types of activity, then on the UTII tab it is necessary to indicate (see Fig. 7):

• whether an individual entrepreneur is recognized as a UTII payer for retail trade (recognized by default);
• what method is used to allocate expenses that cannot be directly attributed to the types of activities subject to UTII, - For the quarter(default) or Cumulative total since the beginning of the year;
• what is used as the basis for allocating such costs: Revenue from sales (BU), Total income (NU) or Income accepted (NU).

Rice. 7

For distribution method Total income (NU) the base is the sum of all incomes of an individual entrepreneur, determined on a cash basis - this is the value of the indicator Income - total KUDiR (we remind you that in the current version of the KUDiR form approved by the Ministry of Finance of Russia, this indicator is not available).

For distribution method Income accepted (NU) the base is the amount of income of an individual entrepreneur taken into account when determining the tax base for single tax paid under the simplified tax system (indicator Income from KUDiR) plus income related to activities subject to UTII (also determined on a cash basis).

"1C: Accounting 8" has actually become the industry standard for accounting solutions in Russia and neighboring countries. Most balance sheets tax returns and reports that are accepted by the regulatory authorities of the Russian Federation are compiled in "1C: Accounting 8".

1C is working to make its programs more convenient and understandable for all categories of users. In 2015, a qualitatively new interface "1C: Accounting 8" was developed, aimed at entrepreneurs and managers who do not have knowledge of accounting.

The product "1C:Entrepreneur 2015" is a new special delivery of the basic version of "1C:Accounting 8", in which this interface is installed as the main one.

It is easy and convenient to work with the 1C:Entrepreneur 2015 program for a non-specialist in the field of accounting, while it retains all the features of 1C:Accounting 8, and the user can organize his work in a way that is convenient and profitable for him:

• the entrepreneur independently maintains records and submits reports:
  • via the Internet in the "cloud" service "1C:Enterprise 8 via the Internet" – https://p2015.1cfresh.com ;
  • in a program installed on your computer (currently a boxed version, a little later also an electronic delivery);
• joint work of an entrepreneur and an accountant, while the entrepreneur sees his functionality (works in his interface), and the accountant sees his own:
  • the entrepreneur uses the application in the "cloud" service "1C: Accounting Service" for his daily tasks (issuing and paying invoices, analyzing sales, controlling debts, etc.), and part of the accounting work, for example, preparing, checking, reporting and interacting with supervisors authorities transfers to professionals of the 1C: Accounting Service network - on special preferential terms;
  • the entrepreneur uses the program in any mode for his daily work, and entrusts accounting functions, preparation and submission of reports to an accountant - full-time or visiting.

Features of the program "1C:Entrepreneur 2015"

• support for the simplified tax system, UTII, patent taxation system and common system taxation;
• built-in service of choice the best option taxation;
• calculation of taxes and reporting in strict accordance with applicable law;
• built-in service "1C-Reporting" for preparing, checking and sending reports to the Federal Tax Service, Pension Fund of the Russian Federation, FSS, Rosstat, etc.;
• simple registration of typical operations: issuing and controlling the payment of invoices, selling goods, changing prices, payment, inventory control, etc.;
• exchange with banks directly (including Sberbank) or with the connection of a client-bank;
• preparation of invoices, invoices, acts, payments, contracts, etc., their printing, sending and receiving by e-mail, storing all documents in a single database;
• convenient reports for decision-making: on money, debts, goods, income, expenses, etc.;
• calculation of salaries and contributions - for yourself and for your employees;
• embedded services: risk assessment tax audit, checking and filling in the details of counterparties by TIN / KPP on the basis of the Federal Tax Service, loading exchange rates.

The program "1C:Entrepreneur 2015" retains all the functionality of "1C:Accounting 8". To switch to the usual mode of operation for an accountant, it is enough to change the settings of the program interface.

Thus, "1C:Entrepreneur 2015" is well suited for both novice entrepreneurs and experienced business owners and managers who need to reduce the time and money spent on the routine of accounting and reporting in favor of things that bring real profit and pleasure from work.

"1C:Entrepreneur 2015" - in the "cloud" service "1C:Enterprise 8 via the Internet"

To get started, you need to register on the page https://p2015.1cfresh.com.

During the first 30 calendar days after registration, work in the service is free.

To continue work, it is necessary to select a service organization (partner-franchisee of the 1C company) within 30 days from the date of registration and conclude an agreement with it. List of service organizations.

The cost of using the application is from 1044 rubles. per month (for two users, TECHNO tariff). Full information about tariffs and conditions is available at the link.

Benefits of using "1C:Entrepreneur 2015" in the "cloud" service:

• to work in the application, you only need Internet access (no need to install anything on your computer), you can work remotely at any time from anywhere in the world;
• reporting can be done from any computer at any time. Since the electronic signature key is stored in the "cloud" service, there is no need to keep a medium with an electronic key;
• automatic updating of the application and reporting forms;
• payment for the service is carried out by regular small payments, there is no need to immediately buy a boxed version of the program;
• the service provides data security at the level of world leaders:
  • secure data storage in a secure data center;
  • secure data transfer protocol;
  • regular data backup;
  • control and registration of all transactions.

"1C:Entrepreneur 2015" - boxed version for one computer

The product "1C:Entrepreneur 2015" (article 4601546119094) is intended for use on one computer.

The package includes a distribution kit on a CD, the book "1C: Entrepreneur 2015. Quick Guide", License Agreement and registration form, an envelope with a pin code for obtaining a software license and Postal envelope to send the registration form. This product is subject to software licensing, which is tied to a specific computer.

Features of this product:

• Only one user can work with one infobase at a time;
• accounting for several companies in one infobase is not supported; at the same time, it is possible to keep records of several organizations in separate information bases on one computer;
• changing the configuration by the user is not supported, you can only apply the typical configuration and install its updates;
• work in the "client-server" variant is not supported;
• work in the web client mode is not supported;
• operation of distributed infobases is not supported.

Registered users without additional payment receive product updates via the Internet and are entitled to the services of the 1C consulting line by phone and e-mail. The procedure for registering a software product is specified in the accompanying documentation.

The 1C-Reporting service is designed to send reports to the Federal Tax Service, the Pension Fund of the Russian Federation, the FSS, Rosstat and other regulatory authorities. To connect it, you should contact the franchisee partners of the 1C company. annual cost service "1C-Reporting", including the provision of an electronic signature, is from 3,900 rubles. up to 5 900 rub. per year, depending on the region.

Users of 1C:Entrepreneurship 2015, like all other solutions based on the 1C:Enterprise platform, also have the opportunity to expand the functionality of their program and reduce business costs by using 1C services that are part of the professional information technology support (1C:ITS PROF):

• the 1C-EDO service (1C-Taxcom) supports the exchange of legally significant documents (invoices, acts and others) with suppliers, buyers and other counterparties in electronic form directly from the programs "1C";
• the 1C:ITS information system contains materials on taxation and reporting for entrepreneurs, as well as a large amount of professional information, the quality of which is guaranteed by 1C methodologists and experts.

Detailed information about these and other 1C services, as well as the calculation of the cost of 1C: ITS are available on the information technology support portal. The 1C:ITS agreement is concluded with the 1C franchisee partner on a paid basis.

You can purchase product 4601546119094 "1C: Entrepreneur 2015":

• in the sales department of the company "1C" (Moscow, Seleznevskaya st., 21).

"1C: Entrepreneur 2015" + "1C: Accounting Service"

When using the program "1C: Entrepreneur 2015" in the "cloud" service for daily work, you can transfer the tasks of maintaining regulated accounting and reporting to professionals of the "1C: Accounting Service" network.

"1C: Accounting Service" is a set of accounting services for the network of partners "1C: Accounting Service" and "cloud" services "1C". Accounting services are provided according to uniform standards developed by 1C: business registration services, consultations on taxation and accounting, express audit of the current state of accounting, full accounting and reporting via the Internet, tax calculation, personnel records, payroll and a wide list of additional services.

Advantages of accounting with "1C: Accounting Service":

• quality assurance - the liability of partners "1C" for the quality of services;
• data safety is guaranteed by a set of reliable technologies and work rules;
• order and discipline: the principles of service provision are described by standards and automated. You can transfer to professionals only that part of the work that the entrepreneur considers necessary, with the ability to flexibly change this distribution;
• client's personal account - a tool for managing the activities of an accountant (for exchanging documents, tracking connected services and important dates);
• saving money (up to 50% compared to traditional accounting methods) - pay only for real services, you do not need to maintain a full-time accountant and purchase programs;
• if an entrepreneur wants to keep records on his own in the future, all his data can be easily uploaded to his personal "1C: Entrepreneur 2015";
• transparent payment system: the cost of service is proportional to the number of accounting documents.

To connect to the service "1C: Accounting Service" you need to contact the address [email protected] or directly to the selected company - to the network partner "1C: Accounting Service".

Within 30 days the program "1C: Entrepreneur 2015" and accounting services are free. To continue working after this period, it is necessary to conclude an agreement with the selected company of the "1C: Accounting Service" network.