What is an accounting certificate? Accounting info Printing an accounting certificate in 1c

How to generate a calculation certificate in the 1C 8.3 program?

The program “1C: Accounting 8” (rev. 3.0) allows you to generate various reports based on the results of the organization’s economic activities - standard accounting, analytical, regulated. A separate group is this type of reports as certificates and calculations.

Their peculiarity is that the calculation certificates in 1C 8.3 contain indicators calculated by the system during the execution of routine month-end closing operations. The purpose of the calculation certificates is to explain how these indicators were calculated. In addition, the forms of certificates and calculations comply with the requirements of the Law “On Accounting”. Thus, the accountant can use them as accounting documentation reflecting the conduct of monthly routine operations.

Generating certificates from the month closing form

Calculation certificates are available in 1C both from the routine month closure form and from a separate panel.

Operations/Period Closing/Month Closing

In the month-end closing form, click on the link for a specific transaction and select a calculation certificate from the drop-down menu (they have a “report” icon). In this case, the month must be closed.

The figure below shows that based on the results of the routine operation “Depreciation and depreciation of fixed assets”, certificate calculations “Depreciation” and “Depreciation bonus” are available for generating.

When selected, a statement of calculation for the given month is immediately generated. For example, a depreciation calculation certificate reflects such indicators as fixed assets, inventory numbers, commissioning date, fixed assets cost, residual value and cost for depreciation, useful life, amount of accrued depreciation, method of reflecting depreciation expenses.

Like other program reports, calculation certificates can be customized. To do this, in the help, click the “Show settings” button (after clicking it, it will take the form “Hide settings”). The main setting parameter in this case is indicators.

By default, the accounting indicator is set, that is, the report is generated according to accounting data. If necessary, you can set an indicator and generate a report according to tax accounting data (TA) or according to accounting data with permanent and temporary differences (BU, PR, VR).

In addition, it is possible, on the corresponding settings tabs, to set a selection based on selected indicators or select a design. After selecting the settings, the report must be generated again using the “Generate” button. The settings you make can be saved and then selected from the saved ones.

Please note: in 1C it is possible to sign generated certificates and calculations (like other accounting registers) with an electronic signature and save them in the archive, in accordance with the requirements of the Federal Law “On Accounting”. This function is available by clicking the “More/Accounting register/Sign electronic signature and save” button in the help form.

The 1C 8.3 program allows you to display various certificates and calculations:

on cost rationing
costing of manufactured products
distribution and write-off of indirect expenses
transport costs
income tax calculation and others

Those calculation certificates that are generated based on the results of closing the current month are available in the period closing form not only through the transaction links, but also by clicking the “Calculation certificates” button.

Printing certificates for the period from the report panel

Another way to generate calculation certificates is to open a separate panel where all calculation certificates implemented in the program are available.

Operations/Closing of the period/Calculation certificates

Here you can select any certificate-calculation. Before formation, you will need to specify an arbitrary period.

Based on materials from: programmist1s.ru

If the policyholder is incorrectly specified, the program will display the following information message: “The document is intended for registering certificates of other policyholders of our employees!” In this case, the predefined element “Current employer” is selected as the policyholder from the directory. Please note that even if this element has been renamed, the error will remain. It is necessary to add a new element to the Employers directory. Based on this certificate, it is possible to generate a document “Request to the Social Insurance Fund for verification of the employer” (form approved by Order of the Ministry of Health and Social Development of Russia dated January 24, 2011 No. 20n).

Registration of a certificate of the amount of earnings for the calculation of benefits (incoming)

1c accounting 3.0 certificate of earnings for calculating benefits

It is also possible to enter data on income from a previous place of work into the document calculating benefits during parental leave in the 1C Salary information system. To perform this operation, you need to enter the document for determining the average level of income of an employee, which is located in the section of the menu dedicated to benefits, and enter the data from the certificate provided by the employee into the information entry form that opens. It is necessary to check that in the settings of the 1C ZUP information system a parameter is set that allows you to take into account payroll from previous employers.
As a rule, it is set by default, but can be changed during operation. Therefore, to make sure that all benefits will be calculated correctly, it is recommended to check it again.

The procedure for registering a certificate of benefits in 1s zup

Procedure for registering a certificate of benefits in 1C ZUP 08/30/2017 To register a certificate of income in the 1C Salary information system, which is used to determine the amount of various social payments and benefits, it is recommended to use a document called “Certificate for calculating benefits.” When filling it out, you should pay attention to the following points:

It is available in the Payroll section. You need to enter this section of the Salary and Personnel Management information system and create a new document.
It will automatically indicate the name of the organization, which is set in the 1C ZUP settings.

For example, temporary disability benefits are subject to personal income tax, but not insurance premiums, so they will be indicated in one certificate, but not in the other. This certificate includes only the earnings on which insurance premiums are calculated. The “Days of illness, child care” tab is filled out if the employee had sick leave during the period of work.

You also need to check the “Data about the policyholder” and “Data about the insured person” tabs; all fields must be filled out. To print the help, there is a corresponding button at the bottom of the form. In order to enter into the program the data of certificates of previous policyholders, which are provided to you by employees, you need to go to the “Payroll calculation” tab and select the item “Certificates of other policyholders”.

Create a new document, select an organization and an employee.

Help for calculating benefits included in 1s 8 3 accounting

To register information from the earnings certificate provided by the employee, for calculating temporary disability and maternity benefits, as well as for calculating monthly child care benefits, the document “Certificate for calculating benefits (incoming)” is used (section Salary - See. See also – Certificates for calculating benefits).

In the “Employee” field, select the employee who provided a certificate of earnings for the calculation of benefits (Fig. 1).
In the “Insured” field, select the previous policyholder, previously entered into the “Employers” directory (section Settings - Directories - Employers), who issued the certificate to the employee.
In the field “Period of work from...

After entering information about the previous employer, information about him and data from the certificate will be automatically taken into account when calculating various indicators necessary to determine the amount of social payments and benefits.

It is recommended that the document indicate the period of time during which the employee worked at the previous place of work.
The tabular part must be filled out on the basis of a certificate provided by the employee. The year for making calculations is set to the one for which data is available in the certificate. Earnings – all income that was received at the employee’s previous place of work and for which contributions to extra-budgetary funds were accrued (primarily to the Social Insurance Fund for the formation of benefits for sick leave and maternity leave).

Answers to questions about 1C programs Question: How to enter information about earnings from a previous employer to calculate benefits in “1C: ZUP 8” (rev. 3)? Answer: Calculation of benefits and social payments To calculate benefits, information about earnings from the previous employer is recorded in the document “Certificate for calculating benefits (incoming)” (section Salary - See also - Certificates for calculating benefits). You can also enter this information directly in the “Sick Leave” document (Fig. 1) (section Salary – Sick Leave or section Salary – Create – Sick Leave):

On the “Main” tab, when you click on the “Change data for calculating average earnings” button, the “Entering data for calculating average earnings” form opens. In this form, click on the “Add help from previous” button.

Errors - Description of solutions to errors in 1C: ZUP 8 - Certificate of another policyholder on earnings Certificate of another policyholder on earnings Question: How can I enter in salary 8 a certificate issued to an employee about his earnings by another policyholder? Answer: In the 1C: Salary and Personnel Management program there is a separate document “Certificate of another policyholder on earnings”, intended specifically to reflect certificates of income received from previous employers (policyholders) provided by employees. The data from the entered documents is used for further calculation of sick leave and child care benefits. A certificate of earnings is entered through the menu Salary calculation by organization → Absences → Certificates of earnings from other policyholders, where the parameters indicate the employee, policyholder, period of work, billing years and, in fact, earnings.

It is also necessary to reflect the number of days of illness or leave for child care and other reasons when the employee was absent from work, but his wages were accrued.

After filling out all the details, the document should be posted, saved and closed.

If necessary, information about income from your previous place of work can be entered directly into the sick leave certificate, which is also issued in 1C Salary. This document is intended to determine the amount of benefits for the period of illness, and for this, information is required on the income accrued to the employee by the previous employer. To enter the required information, you should start the procedure for changing data in the document to calculate the average income level by clicking the button of the same name.
Next, you need to add a certificate from the previous employer and fill it out based on the document provided by the employee.

In any accounting, accounting errors or shortcomings are possible, the need to maintain separate records - all this can be documented with an accounting certificate. This is a primary document, it is not in unified forms, but its significance is the same as the “primary”.

Using an accounting certificate

Drawing up an accounting certificate is necessary to correct erroneous data in financial transactions, correct information in accounting records and tax reporting. It is also necessary for some business operations:

Calculation of depreciation of fixed assets;
Calculation of currency differences;
Distribution of transport costs;
Calculation of trade margins;
Payroll preparation;
Accrual of various provisions and reserves;
Transfer from a long-term loan to a short-term loan;
Write-off of accounts payable and receivable;
Calculation of interest on loans and deposits;
Distribution of profits or accrual of dividends.

The accounting certificate is a full-fledged primary document and therefore, with its help, you can correct many financial and economic transactions in the company.

Information for preparing an accounting certificate

An accounting certificate is a document that requires the following details:

Document's name;
Time of preparation of the primary document;
Company name;
Detailed information of the business transaction;
Full name of the officials responsible for the operation;
Signatures of responsible persons.

The document is developed and compiled individually at each enterprise and is prescribed in the accounting policy of the enterprise.

Important: enter full information about the permissible deficiency into the accounting certificate and attach it to the “primary document” that contains the accounting inaccuracies.

Sequence of corrections in accounting statements

In what order can erroneous data be corrected, the Accounting Regulations (PBU 22/2010) will help us. Information on erroneous omissions is divided into significant and insignificant.

Significant errors are typical if they can bring negative indicators of commercial activity in one reporting period. The Company accepts this conclusion on its own initiative, based on the resulting erroneous transactions.

Errors of a significant nature can be corrected in the following order:

If erroneous calculations are detected before the end of the reporting annual period, it can be corrected in accounting in the month when the inaccuracy was determined;
If erroneous calculations are discovered after the end of the annual reporting period, but the report has not yet been approved, corrections are possible in December of the reporting year;
If inaccuracies are discovered in the accounting after the approval and signing of the financial statements for the year, but before they are presented to the owner-shareholder or other authorized persons of the company, correction is possible in December of the reporting period.

An error of a significant nature discovered in the current annual reporting after approval and signing by the owner can be corrected using accounting records in the reporting period when it was discovered. And the accounting entries will be associated with account 84 of retained earnings (uncovered loss).

When correcting minor errors, you must adhere to the following order:

If erroneous data is discovered before the end of the reporting year, then accounting records correct these shortcomings in the month in which they were made;
If erroneous data is discovered after the end of the reporting period, but the report has not yet been approved by management, you can make corrections by making entries in accounting in December of the reporting year.

It is important to know that the correction of an insignificant error in accounting records, which led to profitable income or loss for the company, is included in other income and expenses of the reporting period when the deficiency was identified.

Conditions for preparing an example of an accounting statement

When calculating the salary of a full-time employee of Sokol LLC, Sergeev R.N. made an incorrect calculation of income in the amount of 1250 rubles. for the month of January. We discovered an error in February when paying wages. Sergeev R.N. made an overpayment in February to the company's cash desk. The accountant of Sokol LLC compiled an accounting certificate, according to which the following accounting entries were made:

Dt20 Kt70 – we will reverse the overpaid amount in the amount of 1250 rubles;
D70 Kt68 – we reverse the withheld personal income tax in the amount of 163 rubles;
Dt50 Kt70 – the amount of 1087 rubles was returned to the company’s cash desk.

Overpaid amount of personal income tax Sergeeva R.N. will be taken into account in February.

Sample accounting certificate

Sokol LLC

Accounting information

Employee Sergeev R.N. In January, wages in the amount of 1,250 rubles were incorrectly accrued. In February, this error was discovered when paying wages.

The error was corrected in February with the following postings:

Dt20 Kt70 – 1250 rub. overpaid amount;
D70 Kt68 – 163 rub. reversal of withheld personal income tax;
Dt50 Kt70 – 1087 rub. return to the company's cash desk.

Chief accountant Gladkova M.A.

Shortcomings committed in the accounting process also lead to erroneous calculations in tax reporting.

It should be taken into account that corrections in accounting and tax registers differ from each other in that in tax reporting corrections are allowed using adjustment declarations for the period of time in which erroneous calculations were made.

An accounting certificate is considered an optional register, but its function is to correct erroneous calculations and inaccuracies. It is compiled by accounting employees and signed by officials. The more accurately you describe the problem in the accounting certificate, the easier it will be to prove your case to the tax authorities.

The Federal Tax Service of Russia allows the correction of erroneous data recorded in accounting statements with documents confirming erroneous information.

In 1C, the distribution of indirect costs, calculation of the cost of manufactured products, calculation of depreciation amounts, etc. monthly operations are calculated by routine operations at the end of the month. Since these calculations occur in the background, the accountant needs to have documents confirming the accuracy of the calculation and detailing the calculation of these amounts.

Close the month and print out the calculation certificate

You can find the certificate from “Month Closing” by going to the “Operations—Month Closing” section. An accounting statement will only be available upon successful completion of a routine operation, and this will be indicated by a green check mark next to the corresponding operation.

A report with a calculation can be opened by clicking on the completed operation or on “References-calculations”.

Rice. 1 Opening reports from the “Month Closing”

Depreciation is calculated through a routine operation every month. After the calculation, you can open and print the corresponding certificate.

The depreciation calculation help helps you see the list of fixed assets to which depreciation is credited. The date of entry of the asset, the cost and residual value (original cost minus depreciation) of the object, the repayment period, the remaining term and the actual amount of depreciation will be displayed here.

If you check the “Since the beginning of the year” checkbox in the certificate, then the report will display data broken down by month, starting from the beginning of the year. The total will be displayed as an accrual amount from the beginning of the year.

Rice. 2 Generating a depreciation report

To calculate the depreciation bonus, which is accepted as part of the expenses of the current period, the Calculation Certificate “Depreciation Bonus” is used, and the certificate “Revaluation of Currency Funds” reflects the revaluation of assets and debts in foreign currency.

Rice. 3 Generating a report on currency revaluation

The help-calculation “Cost calculation” is needed to analyze the composition of costs for the production of goods or services. The printed form of the certificate can be used as an accounting document confirming the composition, quantitative and monetary indicators of costs for the above process for the reporting month.

Rice. 4 Formation of cost calculation

To post costs that cannot be directly attributed to the production of goods, take a Certificate of calculation of posting indirect costs accordingly. It shows how general production and business costs are distributed among the expenses of the main and auxiliary production.

The printed form of the report is an accounting document approving the allocation of general production and general business expenses in the month the report was generated.

If the cost of delivering goods to the company's warehouse is not included in the cost of goods, then at the end of the month the distribution of transport costs is made. Using the “Transportation expenses” certificate, you can track the procedure for accrual of these expenses for trade operations related to the balance of goods at the end of the month, in order to form direct expenses for trade operations of the reporting period.

Settings

Since accounting certificates and calculations are presented as reports, it is possible to flexibly configure report indicators: here you can set the necessary selections. For example, for help with calculating depreciation, you can specify which accounting data to display the report on. A certificate is automatically generated based on accounting.

Rice. 5 Report indicators for calculating Depreciation

You can also apply various design options to the Help, for example, design a table with calculations in classic black and white or color the report in bright shades.

Rice. 6 Setting up the design of the Help report

You can also open the entire list of references by going to the “Operations – References-Calculations” section. A certificate will be generated if the corresponding operations were carried out in the specified period.

Rice. 7 Help and calculations in 1C Enterprise 8.3

Thus, the analysis of calculations based on the results of performing routine monthly closures in the 1C Accounting program version 3.0 is organized in the form of convenient and understandable reference reports. An accountant can quickly print out the necessary certificate and analyze the calculations made.

Generating certificates from the month closing form

Calculation certificates are available in 1C both from the routine month closure form and from a separate panel.

Operations/Period Closing/Month Closing

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Please note: in 1C it is possible to sign generated certificates and calculations (like other accounting registers) with an electronic signature and save them in the archive in accordance with the requirements of the Federal Law “On Accounting”. This function is available by clicking the “More/Accounting register/Sign electronic signature and save” button in the help form.

The 1C 8.3 program allows you to display various certificates and calculations for:

cost rationing;
calculation of the cost of manufactured products;
distribution and write-off of indirect expenses;
transport costs;
calculation of income tax, etc.