When accepting goods from a supplier, it is necessary to carefully check the correctness of its composition, compliance with the application and specification, as well as other documents (this is especially important when accepting goods for safekeeping). This avoids problems with misgrading. If a discrepancy between the received goods and the application or specification is detected, a report on the presence of discrepancies after acceptance should be drawn up and reflected in the accounting system. This process has its own characteristics in 1C Integrated Automation and 1C Enterprise ERP.

If a company carries out activities that accept goods for storage with the possibility of their subsequent sale, then in 1C Integrated Automation, as in 1C ERP, if discrepancies are detected between the specification and the actual availability of goods and materials, the following sequence of actions is required:

• In the menu section of the 1C Enterprise Management ERP solution (or 1C KA), where all functions for administering the program are located, you should select the parameters of procurement documents. In the corresponding tab, it is necessary to establish the possibility of carrying out operations to accept goods and materials for safekeeping with the possibility of subsequent sale. You will also need to allow the software to generate a discrepancy report after completion of the acceptance procedure.
• Generate a new document for accepting goods for storage (located in the menu with purchasing operations). To fill out the form, you must have an agreement or contract with the organization leaving the inventory items for safekeeping.

• In the menu section with warehouse operations in the Enterprise Management ERP or 1C KA solution, you should create and fill out a receipt order for goods received. The document must be completed and closed upon completion of the filling procedure.

If, as a result of paperwork, a shortage of goods is discovered, this fact should be recorded in the appropriate act. To do this, it is necessary to indicate in all invoices that are in the process of registration, on the tab with order control parameters, all deliveries for which a shortage has been identified. After this, using the command of the same name, you should draw up a report describing the discrepancies when accepting goods and materials.

If you need to add additional goods to the document from other invoices, for which a discrepancy has also been identified, you must follow the corresponding hyperlink to change the list of goods and select the required invoices. As a result of this operation, the goods will be added to the tabular part of the discrepancy report automatically.

After entering the entire list of goods into the act, discrepancies should be calculated. ERP software products System 1C and 1C Complex Automation allow you to do this using the automatic filling function. All actual data will be filled in and discrepancies will be calculated.

Using the command to handle discrepancies, select the required option. For example, if you need to agree with the supplier on the delivery of missing inventory items, you should choose the option of waiting for additional delivery.

After approval from the supplier is received, the document in 1C ERP or 1C KA should be assigned the status that it has been processed and processed. After this, you can draw up all the necessary documents, in particular, change the invoice for acceptance of goods and materials and create a new one, which will reflect the additional delivery of missing goods.

In the program, it is possible, at the time of receipt of goods, to record discrepancies between the actual goods received and the goods recorded in the primary accompanying documents of our supplier. After recording the discrepancies, the resulting shortages can be attributed to mutual settlements with a third-party organization (for example, insurance or transport) or to other expenses. The resulting surplus can be attributed to other income. Based on the recorded discrepancies, you can draw up and print acts of discrepancy of goods (unified forms TORG-2 and TORG-3). If it is necessary to record the fact of receipt of goods at the warehouse not only with the accompanying documents of the supplier, but also with our document, then you can issue an act of acceptance of goods (unified form TORG-1).
After the actual quantity of goods has been accepted into the warehouse, the purchasing manager can begin to draw up the Receipt of goods and services document. The document can be formatted as follows:

• If the warehouse is not automated (the storekeeper does not have a computerized workstation), then before the goods arrive, the manager first transmits a paper order to the warehouse to accept the goods. If goods are received as ordered by the supplier, such an order may be a printed order form. If the order was not used, then the order for acceptance may be copies of the supplier’s accompanying documents. During the process of receiving goods, the warehouse records the actual quantity of goods received. The manager draws up a document based on the completed orderReceipt of goods and servicesaccording to the goods actually accepted into the warehouse.
• If the warehouse is automated and the warehouse operates using an order scheme, then after receiving the goods at the warehouse, the manager can fill out/refill the document with the actual quantity of goodsReceipt of goods and servicesbased on a warehouse order. The warehouse order, in turn, is issued by the warehouseman on the basis of pre-executed documentsOrder to supplier or Receipt of goods and services.
• If the warehouse is automated, but the warehouse operation does not use an order scheme, then the documentReceipt of goods and servicescan be filled in by the warehouseman with the actual quantity at the time the goods are accepted into the warehouse (for example, using a scanner, data collection terminal, or manually).

Next, the purchasing manager can check the actual receipt of goods with the data in the supplier’s accompanying documents. For checked items in the document Receipt of goods and services in the tabular section Products upon delivery in a collumn Doc no.. you need to indicate the line number from the accompanying document that corresponds to the nomenclature in the tabular part of the document.

After reconciliation, if discrepancies are detected, for their further registration, you must check the box in the document There are discrepancies. After this, pages will be available in the document form Products according to supplier And Calculations based on discrepancies. On the page Products according to supplier contains a table that must be filled out in accordance with the accompanying documents received from the supplier. After checking the box There are discrepancies the tabular part is automatically filled with rows from the table Products upon delivery whose field is filled in Doc no.. If you need to refill the tabular part, you can use the command Fill with goods as actual.

Important. The “Products according to supplier data” table is automatically filled in only with those rows from the “Products according to fact” table that have the “Doc No.” field filled in.

After initially filling out the table Products according to supplier it is necessary to continue filling it out - the table must be drawn up in strict accordance with the supplier’s accompanying documents.

Important. Check box There are discrepancies and fill out the table part Products according to supplier only necessary if discrepancies are found.

As a result of recording discrepancies, either surpluses or shortages can be formed. The total amount of discrepancies, as well as the amount of shortage or the amount of surplus can be seen on the page Discrepancies.

The surplus generated by the operation can be attributed to a specific item of other income (field For other income And Analytics). If the amount of surplus allocated to other income is not enough to cover the total amount of surplus, then the remaining portion will be automatically allocated to mutual settlements with the supplier. If the amount of the surplus is not distributed to other income, then the entire amount of the surplus will be automatically allocated to mutual settlements with the supplier.

The generated shortages can be attributed either to mutual settlements with a specific counterparty (fields at the expense of a third party And Counterparty) – the counterparty’s debt will be formed to us, or for a certain item of other expenses (fields For other expenses And Analytics). Moreover, if the amount of the shortfall attributed to other expenses and/or the amount attributed to mutual settlements with the specified counterparty is not enough to cover the total amount of the shortfall, then the remaining part of the shortfall will be attributed to mutual settlements with the supplier (see figure above). If the amount of the shortfall is not distributed in any way to other expenses and/or mutual settlements with the counterparty, then the entire amount of the shortfall will be automatically allocated to mutual settlements with the supplier.

If it is necessary to record the fact of receipt of goods at the warehouse not only with the accompanying documents of the supplier, but also with our primary document, then you can issue a document Goods Acceptance CertificateUse goods acceptance certificates in the accounting settings on the page Inventory and purchasing. The document does not carry out any movements and serves to form a unified printed form TORG-1 (contains the missing information for printing TORG-1). A document can only be issued on the basis of a document Receipt of goods and services(team Create based on – Goods Acceptance Certificate). The executed acts can be seen in the list Goods acceptance certificatesInventory and purchasing.)

If, based on recorded discrepancies, you need to draw up and print out reports of discrepancies between goods (unified forms TORG-2 and TORG-3), then you can issue a document Report on discrepancies upon acceptance of goods. Before using the act, you must check the box Use discrepancy reports upon receipt of goods in the accounting settings on the page Inventory and purchasing. The document does not carry out any movements and serves to generate unified printed forms TORG-1 and TORG-2. The document contains missing information for printing standardized forms. The document can be issued on the basis of the document Receipt of goods and services (command Create based on – Report of discrepancies upon receipt of goods). You can also draw up a deed in the list Reports of discrepancies upon receipt of goods(the list is opened by the corresponding command of the navigation panel in the section Inventory and purchasing), On the page Reasons for registration. The list of documents on this page includes Receipt of goods and services with recorded discrepancies. By command Create based on You can begin to draw up a statement of discrepancy. The executed acts are contained on the page Acts.

This lesson shows how to reflect a discrepancy with supplier data when goods arrive.

First, I’ll show you where this functionality is enabled:

In addition to discrepancies upon receipt, you can also record discrepancies when returning to the supplier:

Statement of discrepancy after admission

A document is used to register discrepancies with supplier data in the system Statement of discrepancy after admission. The fastest and easiest way is to create it based on the receipt document:

A new document card appears with the fields filled in:

For this document, the program offers you to choose from two options: either create an adjustment document or correct the original receipt document. Let's focus on the first option.

The second tab of the document contains information about the goods (actual data and supplier data). For example, let’s introduce one shortage and a surplus:

In the next column you need to select an option to reflect accounting discrepancies:

The following options are available:

They are divided into 2 semantic groups: the shortage is agreed upon or not. For example, let’s select an uncoordinated shortage and attribute it to a third-party company (this role can be played by the supplier itself or a third-party counterparty, for example, a transport company).

At the bottom of the document form there is a legend:

After filling in the discrepancy information, you must change the status to Worked out or Completed, to register further operations on the document:

To perform these operations, click on the Execute documents link, and the assistant form will open. On it, the program already offers to select one of the necessary actions (the list of such actions varies depending on the nature of the discrepancies and document settings):

The following printable forms can be printed from the document:

A list of acts of discrepancy in the program can be found here:

When goods arrive, a situation may arise when the documents reflect one quantity of goods, but in fact a different quantity or other goods arrived. In order for the program to be able to register discrepancies, in the subsystem “Master data and administration” / “Set up master data and sections” / “Purchases” / “Purchasing documents”, select the “Acts on discrepancies after receipt” checkbox. Recording discrepancies can occur in three ways and depends on the method of acceptance of the item.

Registration of receipt of goods and services and actual posting to the warehouse

This method can be used if the warehouse is not an order warehouse. The document “Receipt of goods and services” should reflect the goods actually received at the warehouse.

In the “Under approval” status, the document will not make any movements. Depending on how we agreed with the supplier to resolve this situation, we can change the current receipt or introduce a new adjustment document. To do this, on the “Basic” tab there is a switch in which you can select “Change receipt” or “Make a receipt adjustment”.

For each discrepancy line, you must select how discrepancies are handled. In this example, the “Design” method is used. After completion, a hyperlink “Execute documents” will appear on the “Basic” tab. When you execute the “Change” command, adjustments will be made to the “Receipt of goods and services” document.

Filling out the method for working out the shortage

Registration of goods receipt and actual posting to the order warehouse

In this case, when reflecting the receipt of goods, the documents “Receipt order for goods” and “Receipt of goods and services” are entered. In the document “Receipt order for goods” information about the goods actually received is entered, and in the document “Receipt of goods and services” - information from the documents sent to us by the supplier. If there are discrepancies between the actual receipt of goods and the goods according to the document “Receipt of goods and services”, then on the basis of the document “Receipt of goods and services” the document “Report on discrepancies after receipt” should be entered. You can fill out the document by clicking the “Fill out” / “Acceptance fact” button from the “Goods” tab. The user's actions for filing discrepancies are similar to those performed in the previous paragraph.

If an enterprise works with a supplier without financial documents and generates “Receipt of goods and services” documents later, then discrepancies are recorded comprehensively. Since the documents “Receipt of goods and services” have already been registered and invoices have been issued for them, to register discrepancies you should use the “Register adjustment of receipt” method (in the document “Report of discrepancies after receipt on the “Basic” tab). Since the document “Report on discrepancies after receipt” was not created on the basis of the document “Receipt of goods and services”, it does not have the “Base” filled in on the “Basic” tab. To enter a “Report on discrepancies after receipt” for several receipt documents at once, you need to click on the “Change” hyperlink opposite the “Base” field on the “Basic” tab and select the required receipt documents. You can fill out the tabular part “Goods” by clicking the “Fill in” / “Acceptance fact” button.

Assistance in recording discrepancies in the delivery of goods

Still have questions? Can't complete documents correctly? All our specialists have been certified in 1C in the “Trade Management” configuration! Only experienced employees! Call and we will help you!

Continuing the topic started in issue 9 (September), page 22 of BUKH.1S for 2014, and dedicated to supporting primary accounting in 1C: Accounting 8 (rev. 3.0), we will talk about the procedure for correcting and adjusting primary accounting documents using the program, as well as how to reflect the changes made in the accounting of the seller and buyer. In this article we will talk about correcting and adjusting the primary document in the “paper version”. The entire described sequence of actions and all the drawings are made in the “Taxi” interface of the “1C: Accounting 8” program. When preparing the article, information from the “Directory of Business Operations” was used. 1C:Accounting 8" section "Accounting and tax accounting" IS 1C:ITS.

He who does nothing makes no mistakes

Even if the document flow in an organization is well-established and automated, the influence of the notorious human factor cannot be completely excluded, so making mistakes when drawing up documents is an inevitable reality. This is not always the fault of the representative of the selling company, since at the time of drawing up the primary documents and invoices, the details of the buyer counterparty may change.

Note! The Tax Service has developed a service for checking the details of the counterparty (TIN and KPP). This will avoid errors in invoices, purchase and sales ledgers, and invoice journals.

In “1C: Accounting 8” (rev. 3.0), the ability to check TIN and KPP through the new Federal Tax Service service has been implemented. The check is performed both when entering a new counterparty and when changing the details of an existing one. Read more about the service on the website.

So, if an error is identified by one or another party to the transaction, then the seller must provide corrected copies of the documents, and the buyer must accept and register them. In this case, accounting data is adjusted for both parties if an error affected this data.

Any details of a document in which an error was made (including price, quantity and amount) may be subject to correction, while the correction does not require the agreement of the parties, and the party that discovered the error simply notifies the other party to the transaction.

As a rule, an error is made in both the primary document (delivery note, act) and the invoice at the same time, although in practice there may be situations when only one of the documents needs to be corrected: either the primary document or the invoice.

If an error is made in the invoice, the seller draws up a corrected copy of the invoice, which indicates the number and date of the correction. The procedure for drawing up an amended invoice is approved in Appendix No. 1 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 “On the forms and rules for filling out (maintaining) documents used in calculations of value added tax” (hereinafter referred to as Resolution No. 1137).

The procedure for correcting errors in primary documents

The procedure for correcting errors in primary documents is enshrined in Part 7 of Article 9 of Federal Law No. 402-FZ dated 06.12.2011 (hereinafter referred to as Law No. 402-FZ): “Corrections are allowed in the primary accounting document, unless otherwise established by federal laws or regulatory legal acts of state accounting regulatory bodies. The correction in the primary accounting document must contain the date of the correction, as well as the signatures of the persons who compiled the document in which the correction was made, indicating their surnames and initials or other details necessary to identify these persons.”. The technical side of correcting primary accounting documents is not regulated by Article 9 of this Law, therefore, in practice, various options for making corrections to primary accounting documents that do not contradict Law No. 402-FZ can be used.

According to the recommendations of the Foundation “NRBU “Accounting Methodological Center””, set out in Explanation R-22/2013-KpT “Introducing corrections to primary documents” dated September 20, 2013, the most common methods of making corrections to primary accounting documents are the following:

• making corrections in the original primary accounting document;
• issuing a new corrective document.

Method of making corrections to the original accounting document set out in the Regulations on Documents and Document Flow in Accounting, approved. Ministry of Finance of the USSR 07/29/1983 No. 105 (hereinafter referred to as Regulation No. 105). According to clauses 4.2, 4.3 of Regulation No. 105, errors in primary documents (with the exception of cash and bank documents) are corrected as follows: the incorrect text or amounts are crossed out and the corrected text or amounts are written above the crossed out. Crossing out is done with one line so that the correction can be read. Correction of an error must be indicated by the inscription “corrected” and confirmed by the signature of the persons who signed the document. The date of correction must also be indicated. The disadvantages of this method include the following:

• in case of a large number of changes, correction by applying Regulation No. 105 will result in the document being unreadable;
• For electronic documents, making changes directly to the originally issued document is impossible due to the technical features of the execution of electronic documents.

Method for issuing a new (correcting) document is based on the method of making corrections by analogy with the approved procedure for drawing up corrected invoices in accordance with paragraph 7 of Appendix No. 1 to Resolution No. 1137, that is, by drawing up a new corrected copy of the primary accounting document.

When applying this method, it is necessary to comply with the minimum requirements of Part 7 of Article 9 of Law No. 402-FZ: the new document drawn up must identify the corrected document by the date the correction was made and confirm its authenticity with the signatures (with transcript) of the persons who compiled the document.

Execution by the seller of corrected documents for the buyer

The program "1C: Accounting 8" (rev. 3.0) supports the method of making corrections by issuing a new revised version of the primary document. To ensure this methodology, the correction is reflected in additional fields of the primary document (TORG-12 consignment note, service provision certificate): Correction no. And from. These fields indicate the number and date of the correction, similar to the correction of an invoice.

We will consider the formation of a corrected primary document and the reflection of the correction in the seller’s accounting using the following example.

Example 1

The seller, JSC Modern Technologies, on June 16, 2014, according to shipping documents, sold 130 goods to the buyer LLC Cafe Skazka. for a total amount of RUB 16,874.00. (including VAT 18%). In August 2014, the buyer discovered an error in the delivery note and invoice (the quantity and price of goods were incorrectly indicated). On August 22, 2014, the seller prepared and handed over to the buyer the corrected documents: delivery note and invoice.

Correction by the seller of the primary document in the program is entered based on the document Implementation adjustments with the type of operation . The corrected invoice is reflected in a separate document. In addition, the program provides the ability to re-correct primary documents and invoices.

Document Implementation adjustments Sales of goods and services, where the error was discovered. To do this you need to press the button Create based on(either from the document form or from the list of documents form Sales of goods and services) and select the command from the drop-down list Implementation adjustments. This creates a document of the same name Implementation adjustments, partially filled in based on document data Sales of goods and services.

Let's consider the further procedure for filling out the document (Fig. 1):

• in field Type of operation you need to select an operation Correction in primary documents;
• in the fields Correction no. and from the number and date of correction is indicated;
• in field Reflect adjustment you need to select a value In all sections of accounting(in this case, as a result of posting the document, postings for adjusting accounting data and movements in VAT registers will be generated);
• in the fields of the tabular part in the line after change it is necessary to indicate adjusted data on the price and quantity of goods.

Rice. 1. Adjustment of implementation - correction in primary documents

To print the corrected primary document, you must press the button Seal and select the desired printing form. In our example, the command is selected Consignment note (TORG-12). The printed form of the corrected delivery note indicates the number and date of the original delivery note, according to which the goods were shipped, as well as the number and date of the correction (Fig. 2).

Rice. 2. Corrected delivery note

Implementation adjustments

REVERSE Debit 90.02.1 Credit 41.01

For the cost of erroneously written off twenty units of goods;

For proceeds from the sale of twenty units of goods (only by type of accounting quantitative).

Amount NU Dt And Amount NU Kt WELL).

Two entries are simultaneously entered into the sales VAT accumulation register, which reflects the accrual of VAT to the budget:

• reversing entry of an additional sheet for the amount of erroneous sales;
• recording an additional sheet for the amount of the corrected sale.

To create a revised invoice based on a document Implementation adjustments, you need to press the button Issue a corrected invoice.

After completing the document Invoice issued for sale, corrected Invoice journal with sign Correction.

Features of UPD correction

You can read about the features of using the universal transfer document (UTD) on the website.

Let's consider how to make corrections to a universal transfer document, because the procedure for correcting errors in primary documents and invoices is regulated by different regulations and varies significantly.

The difficulty of making corrections to the UPD also lies in the fact that errors can be made both in indicators that relate simultaneously to both the invoice and the primary document, and in indicators that relate exclusively to one of these documents.

Correction by the seller of mistakes made by issuing a new corrected invoice is fraught with negative consequences, especially for the buyer: if the corrected invoice is issued in a tax period different from the period in which the erroneous invoice was issued, then the buyer will have to cancel the erroneous invoice and submit updated declaration to the tax authority. At the same time, not every detected error entails the obligation to issue a corrected invoice.

Let us remind you that, according to paragraph 2 of Article 169 of the Tax Code of the Russian Federation, errors in invoices (adjustment invoices) that do not prevent the tax authorities from identifying during a tax audit are not grounds for refusing to accept for deduction of tax amounts:

• seller;
• buyer of goods (works, services), property rights;
• name of goods (works, services), property rights;
• their cost;
• tax rate;
• the amount of tax charged to the buyer.

Based on this rule, we can conclude that errors in invoices that do not interfere with the right to deduct VAT (we will call them “non-preventive errors”) are, for example, errors in the details of the shipper and consignee, in information about the payment document , in information about the country of origin of the goods and the customs declaration number.

If such “non-preventive errors” are detected, new copies of invoices are not drawn up (clause 7 of Section II of Appendix 1 of Resolution No. 1137).

A separate Appendix No. 7 to the letter of the Federal Tax Service of Russia dated October 17, 2014 No. MMV-20-15/86@ “On adjusting the universal transfer document” is devoted to making corrections to the UPD in connection with the discovery of errors.

According to the explanations of the tax department, the procedure for correcting detected errors in the UTD depends on the assigned status of the UTD and on the qualification of the error made.

Let us remind you that the UPD status is a service attribute that is of an informational nature and can take the value “1” or “2”. If the value “1” is specified in the Status field, then the document is used simultaneously as both an invoice and a primary document; if the status value is “2,” then the UPD will be used only as a primary accounting document.

• corrections are made to the UPD with status “1”;
• errors were made in indicators related simultaneously to both the primary document and the invoice;
• in this case, errors in part of the invoice are classified as “obstructive errors”.

In all other cases, the new UPD should be compiled with status “2”.

If errors are made in indicators that relate only to the primary document, then you can draw up a new UPD with status “2” or correct the information directly in the UPD by applying Regulation No. 105 (crossing out and correction).

In the case when it is necessary to correct the fact of erroneous recognition of a transaction:

• exempt from taxation in accordance with Article 149 of the Tax Code of the Russian Federation;
• erroneous determination of the place of sale of goods (works, services, property rights) in accordance with Articles 147, 148 of the Tax Code of the Russian Federation

To change data on the cost of shipment, you can create a new UPD with status “2” or correct the information directly in the UPD. In this case, you must issue a separate invoice.

If, under the conditions of Example 1, the seller uses UPD in its document flow, then, guided by the recommendations of the Federal Tax Service, the error in the quantity and price of the goods is corrected by drawing up a new UPD with status “1”. In "1C: Accounting 8" this opportunity is provided automatically if, after saving the document Implementation adjustments by button Seal call command Universal transfer document (UDD).

Example 2

On July 24, 2014, the seller ZAO Modern Technologies sold goods to the buyer LLC Cafe Skazka for a total amount of RUB 35,400.00. (including VAT 18%). In October 2014, the seller discovered an error in the sales document and in the issued UPD - the contract number was indicated incorrectly. On October 22, 2014, the seller executed and handed over the corrected UPD to the buyer.

To correct an error in mutual settlements with the buyer, made due to the indication of an incorrect agreement in the sales document, you can use the document Debt adjustment.

To correct the primary document, including those drawn up in the UPD form, it is necessary to use the document Implementation adjustments with the type of operation Correction in primary documents. Since the contract number is not an indicator related to the invoice details, the UTD must be issued with status “2”.

If when filling out the document Implementation adjustments in field Reflect adjustment select value Only in printed form(Fig. 3), then as a result of posting the document, no entries will be generated for adjusting accounting data and movement through VAT registers, and in the printed form of the UPD, the status “2” will be generated automatically.

Rice. 3. Correction of implementation - correction in printed form

You can correct the contract number manually directly in the printed form using the editing mode (Fig. 4).

Rice. 4. UPD - correction in printed form of the document

IS 1C:ITS For more information on the use of the UTD and the procedure for making corrections to the UTD, see the reference book “Universal Transfer Document (UDD)”

There are no errors: the terms of the deal have simply changed

In the course of their economic activities, economic entities can revise and change the terms of already completed transactions, as a result of which the cost of previously shipped goods (work performed, services rendered, transferred property rights) specified in the contract is adjusted. The price may change as a result of changes:

• prices of goods shipped, work performed, services provided (for example, when providing retro discounts);
• the quantity of valuables shipped (for example, if the actual volume of goods delivered does not correspond to the original volume indicated in the shipping documents); simultaneously prices and quantities of goods shipped, work performed, services rendered.

Unlike the situation with a detected error, the cost adjustment is carried out by agreement of the parties. In this case, an additional agreement to the contract is drawn up (if the possibility of adjusting the conditions is not specified in advance in the contract), a notice of price changes, a price agreement protocol or another similar document registering a new fact of economic life, but primary accounting documents (invoices or acts) for the shipped goods (works, services, rights) do not change.

The seller issues an adjustment invoice, which is a separate document. For the adjustment invoice, the form approved in Appendix No. 2 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 is established.

Preparation by the seller of adjustment documents for the buyer

We will consider the reflection of sales adjustments in the seller’s accounting and the possibility of generating a new primary document in the program using the following example.

Example 3

On December 13, 2014, the seller ZAO Modern Technologies provided the buyer with consulting services on the use of software for a total amount of RUB 70,000.00. (including VAT 18%). Due to the fact that the buyer fulfilled the software procurement plan, he was given a discount on consulting services in the amount of RUB 5,000. (including VAT 18%), about which an agreement on price changes was signed on December 21, 2014. On the same day, the seller issued and handed over an adjustment invoice to the buyer.

The issuance of an adjustment document by the seller in the program is entered on the basis of the document Implementation adjustments with the type of operation . The adjustment invoice is reflected in a separate document. In addition, the program provides the ability to re-adjust primary documents and invoices.

Document Implementation adjustments can be entered based on the document Sales of goods and services, which is subject to change, then the tabular part of the document will be filled with data on the content and cost of services before adjustment.

• in the Operation type field, you must select the value Adjustment by agreement of the parties;
• in the Number and from fields indicate the number and date of the correction;
• in the Reflect adjustment field, select the value In all accounting sections;
• in the fields of the tabular section in the line after the change, you must indicate the adjusted data on the price of the services provided.

Rice. 5. Adjustment of implementation by agreement of the parties

Rice. 6. Price change agreement

To generate a separate primary document fixing the new cost of services provided, you can use the printed form Cost Change Agreement, which the program offers as part of commands called by the Print button. The printed form of the agreement indicates the number and date of the adjustment, as well as the number and date of the initial act of provision of services (Fig. 6).

As a result of the document Implementation adjustments The following accounting entries are generated:

REVERSE Debit 62.01 Credit 90.01.1

By the amount of reduction in the cost of sales;

REVERSE Debit 90.03 Credit 19.09

For the amount of VAT on the reduction in sales value.

For tax accounting purposes for corporate income tax, the corresponding amounts are also recorded in resources Amount NU Dt And Amount NU Kt for those accounts where tax accounting is supported (accounts with the attribute WELL).

To the accumulation register VAT presented, reflecting information on VAT amounts presented by suppliers and contractors, a record with the type of movement is entered Coming and event VAT claimed for deduction by the amount of reduction in selling price.

To create a correction invoice based on a document Implementation adjustments, you need to press the button Issue a correction invoice.

After completing the document an entry will be made in the information register Invoice journal with sign Adjustment.

IS 1C:ITS For step-by-step instructions on how the seller prepares a corrected and adjusted invoice and reflects it in the purchase book and sales book, see the reference book in the section “Accounting and Tax Accounting” - “Correction and Adjustment of Sales”.

The seller can enter the document Implementation adjustments also on the basis of documents: Act on the provision of production services, Report of the commission agent (principal) on sales, Implementation adjustments.

To register corrections in documents received by the buyer from the seller, you must use the document Adjustment of receipts(with types of operations Correction in primary documents or Adjustment by agreement of the parties). Document Adjustment of receipts can be entered based on the following documents:

• Receipt of goods and services;
• Receipt of additional expenses;
• Adjustment of receipt.

IS 1C:ITS For step-by-step instructions for registering a corrected and adjusting invoice by the buyer and reflecting it in the purchase book and sales book, see the reference book “Accounting for Value Added Tax” in the section “Accounting and Tax Accounting” - “Correction and Adjustment of Receipts”.

Universal adjustment document

We wrote in detail about the legal basis for the use of a universal adjustment document (UCD), about the features of filling it out, as well as about the formation of the UCD in “1C: Accounting 8” (rev. 3.0) in issue No. 12 (December), page 5 “ACCOUNTING. 1C" for 2014.

Let's look at the example of creating a universal adjustment document in the program.

Example

Let's change the conditions of Example 3. According to the agreement concluded with the buyer, the seller JSC "Modern Technologies" sells software and provides consulting services on the use of the specified software. The agreement provides for a discount on consulting services if the buyer fulfills the procurement plan. On December 13, 2014, the seller provided the buyer with consulting services on the use of software for a total amount of RUB 70,000.00. (including VAT 18%) and issued the UTD. Due to the fact that the buyer completed the software procurement plan on December 21, he was given a discount on consulting services in the amount of RUB 5,000. (including VAT 18%) and the UCD was issued on the same date.

Printable form of UKD is called by button Seal from the document form Adjustment of implementation (Adjustment by agreement of the parties) or from the document form Corrective invoice issued.

The UCD will be automatically generated with the status “1”, since the document is simultaneously used both as a primary accounting document (notification of a change in value) and as an adjustment invoice.

Since the possibility of providing a discount to the buyer was agreed upon in advance by the contract, and additional consent of the buyer is not required, then in the printed form of the UKD in editing mode, you need to rearrange the position and the transcript of the manager’s signature from the line - I suggest changing the cost to the line - I notify you of price changes. In addition, you can enter additional information on this transaction in the line - Other information(Fig. 7).

Rice. 7. UCD (notification of price change)

IS 1C:ITS For more information on the use of the UCD, see the reference book “Universal Adjustment Document (UCD)” in the “Accounting and Tax Accounting” section.