2016-12-08T11:55:17+00:00

Few accountants (especially beginners) know and use all the capabilities of accounting reports in 1C.

Let's study

In this article, using an end-to-end example, we will look at working with Turnover balance sheet in 1C: Accounting 8.3 (edition 3.0).

Attention, this is a lesson - repeat all my actions in your database(your organization and period will be different).

So, let's go!

Go to the "Reports" section and select the "Turnover balance sheet" item ():

In the report that opens, indicate period(for me this will be the whole of 2013) and organization(for me this will be Confetprom), press the button " Form":

In my case, the report looks something like this:

Opening subaccounts 60 accounts

Let's force turnover to open account 60 (suppliers) for subaccounts. To do this, go to the report settings (button " Show settings"):

Go to the "Grouping" tab and click the "Add" button:

Add a grouping by 60 count, check the box " By subaccounts"and clear the field" By subconto":

The setup will look like this. After that, press the button " Form":

Great! Only 60 counts were revealed in the turnover. Sub-accounts appeared 60.01, 60.02 and 60.21:

We display 60 invoices by counterparties

Let’s make sure that these subaccounts are displayed directly in the turnover by counterparty! What do you think of the idea?

To do this, go to the report settings again, go to the tab " Grouping" and click the ellipsis button in the " field By subconto":

We see possible subconto options for 60 counts and check the box " Counterparties":

Press the button form:

We disclose all accounts by subaccounts

What if we disclose all the accounts by subaccount? Yes, very simple.

Go to settings again, page " Grouping"and check the general box" By subaccounts":

We make a selection according to tax accounts

Now let's make a selection and leave in circulation only the accounts for which tax accounting(for income tax)?

To do this, go to the report settings, already on the tab " Selection" and press the button " Add":

Select the sign " Check"->"Tax accounting":

In field " Meaning"we indicate" Yes" (that is, select all accounts for which the "Tax accounting" attribute is equal to "Yes"):

Press the button again Form":

And here they are our accounts, for which, in addition to accounting, tax accounting is carried out:

We display tax accounting indicators

We have selected tax accounts, but we don’t see tax accounting indicators yet, so let’s display them next to the accounting data.

To do this, go to the report settings, tab " Indicators"and check the box" NU (tax accounting data)":

Let's press the button " Form", ready:

Expand account balance 60

Let's return to the usual form of the turnover again and turn our attention to the 60 count:

As we know, account 60 is active-passive, because it includes both active sub-accounts (60.02 - advances issued) and passive ones (60.01 - settlements with suppliers).

Therefore, simply the remainder of it at 374,118.04 does not tell us anything. After all, this figure takes into account our debt to suppliers and advances issued at the same time.

Either we owe this amount to suppliers, or simply the amount of our debt exceeds the advances issued by 374,118.04.

This dilemma can be easily resolved by setting up the output of 60 accounts by subaccounts, as we did above. But what if we want to expand this balance (374,118.04) directly to account 60, without moving on to subaccounts?

That's what the bookmark is for." Expanded balance" in the report settings. Let's go to it and click the button " Add":

Add 60 counts and press the button " Form":

And voila! 374,118.04 magically turned into two figures: 145,873.20 (the amount of advances issued) and 519,991.24 (our debt to suppliers):

Displaying the account type

Novice accountants sometimes confuse the type of accounts and subaccounts (active, passive, active-passive). How about we display this information as an additional field directly in the back?

To do this, go to the report settings, tab " Additional fields" and press the button " Add":

Select the field " Check"->"View":

And press " Form":

Making it "beautiful"

For beauty, the report can be drawn up. As you please

For example, let's go to the tab " Decor"and change" Design option" on " Arctic":

Let's press the button " Form":

Let's go back to the tab " Decor" and press the button " Add":

Let's change the report font:

On " Comic Sans MS" and set the size 12 :

Let's generate a report:

Saving and restoring report settings

Finally, we can save all the settings we have made so that we can always return to them in the future. To do this, on the panel we will find the button " Save settings...":

To return to the settings made, find the button " Select settings...":

We hand over the turnover to the electronic archive

This can be useful if there are suspicions that someone has processed documents from closed periods and the turnover has begun.

In general, I advise everyone to save its turnover in an electronic archive after the period is closed.

To do this, simply form the desired turnover and press the " Accounting register"->"Save".

To support its activities, an enterprise purchases materials or services. All settlements with counterparties are displayed through account 60 in accounting.

The essence of operations

The provision of services is most often confirmed by an agreement, which stipulates the obligations of the parties, the timing of settlements and other conditions. However, services can be provided without signing documents. Such transactions are also legal.

If the goods are purchased on an advance payment basis from a trusted supplier, the contract does not need to be signed. It is enough to issue an invoice to pay for the delivery. It may indicate payment terms (usually 3 days) and delivery conditions. Such transactions are regulated by the Civil Code.

Contracts for services are signed up more often. This primarily applies to long-term relationships. If we are talking about a one-time consultation, it is not necessary to conclude an agreement. In any case, the completed transaction is formalized by a deed or invoice. If the supplier is on the general taxation system, he additionally issues an invoice.

What is 60 count?

Suppliers are organizations that deliver material values, assets, and provide services. Account 60 is used to account for settlements with them. This is an active-passive account, i.e. the movement of funds is carried out by debit and credit. It displays cost data:

• inventory items, work performed, services provided, including provided electricity, gas, water, etc.;
• identified surplus inventory items;
• transportation, communication services received, etc.;
• advances issued for shipment of goods and materials or work performed.

Account 60 “Settlements with suppliers” displays the movement of funds between the company and all counterparties, regardless of the basis on which the payment was made.

Decor

Almost all primary accounting documents have a unified form. Delivery registration is accompanied by TORG-12. The work acceptance certificate is not unified. But it is necessary to include the following details:

• number, date of compilation;
• names of the parties to the transaction;
• if an agreement was previously concluded, then the act must contain a reference to it;
• bank details of the parties.

Having received the primary documents, they must be immediately reflected in accounting. Let's look at the basic accounting entries for account 60.

Settlements with suppliers

The company purchases goods with non-cash payment from a supplier using the general taxation system. The minimum set of documents accompanying the transaction must include a waybill (TORG-12) and an invoice.

The following records are made in the BU:

• DT41 KT60 - amount of goods accepted (excluding VAT);
• DT19 KT60 - VAT on goods;
• DT68 KT19 - VAT deduction based on invoice;
• DT60 KT51 - payment to the supplier.

Settlements with intermediaries

The company used the services of a third party to deliver the goods. The minimum package of documents is an acceptance certificate for services and an invoice. Account 60 in the accounting records for this transaction will contain the following entries:

• DT44 KT60 – cost of the service received (excluding VAT);
• DT19 KT60 – VAT charged;
• DT60 KT51 - payment for transport company services.

The company received an invoice from the telecom service provider. The following transactions are displayed in the BU:

• DT26 KT60 - cost of the service received (excluding VAT);
• DT19 KT60 – VAT charged;
• DT68 KT19 - VAT deduction is reflected based on the invoice;
• DT60 KT51 - payment for communication services.

Purchase of equipment

The company acquired the OS. Delivery and installation are carried out by two different organizations. All suppliers are subject to a common taxation system. Let's display through account 60 in the accounting "Settlements with counterparties":

1. DT08 KT60 – equipment has been capitalized (excluding VAT);
2. DT19 KT60 – VAT charged;
3. DT60 KT51 - payment to the supplier;
4. DT08 KT60 - payment for transport services (excluding VAT);
5. DT19 KT60 - VAT on motor transport services;
6. DT68 KT19 - reflect the VAT deduction based on the invoice;
7. DT60 KT51 - payment to the motor transport company;
8. DT08 KT60 – the cost of installation and adjustment services is taken into account (excluding VAT);
9. DT19 KT60 - VAT on installation services;
10. DT68 KT19 - reflect the VAT deduction based on the invoice;
11. DT60 KT51 - payment for equipment installation services.
12. DT01 KT08 - putting the OS into operation.

Analytical accounting

Analytics for account 60 is carried out for all counterparties and contracts. The ending balance indicates that either the goods have been paid for but not yet received, or there is a debt to the supplier. According to analytical accounting data, information should be displayed in the following sections:

• accepted payment documents for which the payment deadline has not yet arrived;
• for documents not paid on time;
• on bills issued;
• overdue payments on bills;
• on a commercial loan received.

Synthetic accounting is carried out according to settlement documents (within the limits of acceptance amounts) based on the number of values. If upon acceptance of goods a shortage or arithmetic errors were discovered, account 60 in accounting is credited with account 76-3 “Calculations for claims” for the amount of discrepancies between the goods actually received and the amount in the documents. VAT is displayed in correspondence with DT18.

Reconciliations

Periodically, mutual settlement amounts are checked between counterparties. Based on its results, the client’s debt can be reduced or increased. Let's look at how the check (accounting) is displayed on the balance sheet. Account 60 is debited with the following accounts:

1. 16 “Deviation in the cost of goods and materials”, 18 “VAT”, 92 “Non-operating income and expenses”, if, based on the results of the reconciliation, the amount of debt decreases. The second adjustment option is to reverse the corresponding entry.
2. For the amounts of paid advances in correspondence with the CT cash account.
3. When repaying the debt, mutual claims are offset - account. 62, 76.

At the end of the month, for materials not received, the payment amount is credited to the inventory account. At the beginning of the next month, the cost of accepted raw materials is reversed. Payment amounts continue to be included in accounts receivable.

Example

The organization purchases materials in the amount of 2.36 million rubles. (including VAT 18% - 360 thousand rubles). The buyer makes an advance payment in the amount of 1.18 million rubles, the balance - after receiving the goods. The following transactions are generated in the control unit:

• DT60 KT51 – 1.18 million rubles - advance payment transferred to the supplier;
• KT60 DT10 – 2 million rubles. - cost of purchased materials excluding VAT;
• KT60 DT18 – 360 thousand rubles. - VAT charged;
• DT60 KT51 – 1.18 million rubles. - amount of surcharge.

6-APK

To record the operation on account 60, journal order No. 6-APK is used. Records are generated for each document (account, TTN, RN). Accounting is carried out by suppliers.

The journal consists of two sections: the general ledger and analytical data. The last page provides a summary of the settlement status at the end of the period. Data can also be displayed on separate journal forms. Reviews from accountants confirm that, in particular, it is easier for agricultural organizations to separately account for transactions for the purchase of valuables that are intended for capital construction.

The left side of the journal reflects transactions from KT60 to DT accounts for inventory, costs, and investments in non-current assets. VAT amounts are recorded on a separate line. The right side displays amounts from DT60, i.e. payments to suppliers. If the maturity date of the liability is extended, this is reflected as a separate entry at the end of the journal. The results of the left side of the journal are transferred to the general ledger, and the right side is used to reconcile turnover. Entries in the Book are made according to settlement documents. Excess inventory items are displayed as a separate line in the journal.

Payment data is entered into the journal based on bank statements, cash orders, and other monetary documents. Write-offs of debt amounts are reflected in accounting statements.

Transfer

Loan turnover from the second section at the end of the period is transferred to the first section of the new journal, and then to the general ledger. Account balances 60 are displayed in the Analytical Data table. Turnover according to KT60 (first section) is recorded in the column of the same name in the general ledger. DT turnover is displayed in the “From credit account” section. 60". Entries are created on the last page of the journal.

Let's look at how auditing (accounting) is carried out at enterprises in different industries.

• Catering: DT07, 10 - with data 46-APK.
• Manufacturing enterprises: account. 20-1 - with data from report No. 18A, account. 20-2 - with data from report No. 18B.

Score 11 of enterprises from all industries is compared with:

• 73-APK;
• DT60, KT51 revolutions and 2-APK data; KT55 and 3-APK data; KT66 and 4-APK data, etc.

The results of form No. 6-APK must correspond to the synthetic accounting data:

payment amount + write-offs for the month + outstanding debts + unwritten amounts = total of column 14 + debt at the beginning of the month.

Form 6a

The “Register of transactions for settlements with contractors” can also be used to display planned payments. First, record the amount of debt at the beginning of the period, the name of the supplier:

• receipt of valuables for a certain period - in column 5;
• VAT amount – in column 6;
• columns 7 and 8 remain empty.

The register is opened for 3, 6 or 12 months. Entries are reflected every 30 days in chronological order for each supplier document.

Peculiarities

When making mutual settlements with suppliers, the moment of crediting the funds plays an important role: upon receipt of the goods or in advance, with subsequent additional payment. In the first case, account 60 “Settlements with suppliers and contractors” will be used as a passive account: CT reflects the amount of the organization’s debt, and DT reflects its repayment. In the second case, it’s the other way around: according to DT, the amount of receivables is formed, and according to CT, payment is recorded.

Advance payments

If there is an advance payment, the calculations become more complicated. Additionally, a subaccount 60-2 is opened, to which the advance amount is credited. After delivery of the goods, valuables are received, the advance amount is transferred to account 60-1. Subaccount 60-2 closes at 0.

The postings are presented in table form.

Accounting for bills

In this case, the following transactions are possible.

Working with 1C

In the 1C: Accounting program, all amounts of payments from counterparties are transferred to account 60 in accounting. Videos on using the program show how to correctly enter data into the database, so at this stage we will not go into detail, but will pay attention to the main points.

The account statement can be generated from the reports at the top of the tabs. In the new window, you should indicate the period for which the data will be provided, the account number, the name of the organization and click the “Generate report” button. Settings can be adjusted. On the right is a panel of basic and additional options. In the first paragraph, you select on the basis of which indicators the statement will be formed: accounting, accounting, permanent (temporary) differences, balance. Next, the subconto is indicated. Usually these are counterparties, contracts and settlement documents. An active checkmark means that the subconto will be taken into account when generating the report. In the second tab, you can select additional data, the order in which they will be placed (in separate columns), sorting, and design options.

All these settings can be saved so as not to make them next time. To do this, use the button of the same name in the form of an icon on the right above the window with bookmarks. By double-clicking with the left mouse button, you can get from the back to the detailed “Account Card” report.

Designed to summarize information on settlements with suppliers and contractors for:

• inventory items received, accepted work performed and services consumed, including the provision of electricity, gas, steam, water, etc., as well as for the delivery or processing of material assets, payment documents for which are accepted and subject to payment through the bank;
• inventory items, works and services for which payment documents were not received from suppliers or contractors (so-called uninvoiced deliveries);
• surplus inventory items identified during their acceptance;
• transportation services received, including calculations for shortfalls and overcharges of the tariff (freight), as well as for all types of communication services, etc.

Organizations that perform the functions of a general contractor during the execution of a construction contract, a contract for the performance of research, development and technological work and other contracts, also reflect settlements with their subcontractors on account 60 “Settlements with suppliers and contractors”.

All transactions related to settlements for acquired material assets, accepted work or consumed services are reflected in account 60 “Settlements with suppliers and contractors” regardless of the time of payment.

Account 60 "Settlements with suppliers and contractors" is credited for the cost of inventory, work, and services accepted for accounting in correspondence with the accounts of these values ​​(or the account “Procurement and acquisition of material assets”) or accounts of the corresponding costs. For services for the delivery of material assets (goods), as well as for the processing of materials on the side of the credit entry, account 60 “Settlements with suppliers and contractors” are made in correspondence with the accounts for inventory, goods, production costs, etc.

Regardless of the assessment of inventory items in analytical accounting, the account 60 "Settlements with suppliers and contractors" in synthetic accounting it is credited according to the supplier’s settlement documents. When the supplier's invoice was accepted and paid before the cargo arrived, and upon acceptance of the incoming inventory items into the warehouse, a shortage was discovered in excess of the amounts stipulated in the contract against the invoiced quantity, and also if, when checking the supplier's or contractor's invoice (after the invoice was accepted ) discrepancies in prices stipulated by the contract, as well as arithmetic errors were discovered, account 60 “Settlements with suppliers and contractors” is credited for the corresponding amount in correspondence with the account “Settlements with various debtors and creditors” (sub-account “Settlements for claims”).

For uninvoiced deliveries, account 60 “Settlements with suppliers and contractors” is credited for the cost of incoming valuables, determined based on the price and conditions stipulated in the contracts.

Account 60 "Settlements with suppliers and contractors" debited for the amount of fulfillment of obligations (payment of bills), including advances and prepayments, in correspondence with cash accounts, etc. In this case, the amounts of advances issued and prepayments are accounted for separately. Amounts of debt to suppliers and contractors, secured by bills of exchange issued by the organization, are not written off from account 60 “Settlements with suppliers and contractors”, but are taken into account separately in analytical accounting.

Analytical accounting Account 60 “Settlements with suppliers and contractors” is carried out for each presented invoice, and settlements in the order of scheduled payments are carried out for each supplier and contractor. At the same time, the construction of analytical accounting should ensure the possibility of obtaining the necessary data on: suppliers on accepted and other payment documents for which the payment period has not yet arrived; to suppliers for payment documents not paid on time; to suppliers for uninvoiced deliveries; advances issued; to suppliers on bills issued, the payment period of which has not yet arrived; to suppliers for overdue bills of exchange; to suppliers for received commercial loans, etc.

Accounting for settlements with suppliers and contractors within a group of interrelated organizations, about the activities of which consolidated financial statements are prepared, is kept on account 60 “Settlements with suppliers and contractors” separately.

Account 60 “Settlements with suppliers and contractors” corresponds with the following Plan accounts:

by debit

• "Cash register"
• "Current accounts"
• "Currency accounts"
• "Special bank accounts"
• "Settlements with suppliers and contractors"
• "Settlements with buyers and customers"
• "Calculations for short-term loans and borrowings"
• "Calculations for long-term loans and borrowings"
• "Settlements with various debtors and creditors"
• "Intra-economic settlements"
• "Other income and expenses"
• "Profit and loss"

on loan

• "Equipment for installation"
• "Investments in non-current assets"
• "Materials"
• "Animals being raised and fattened"
• "Procurement and acquisition of material assets"
• "Value added tax on acquired assets"
• "Primary production"
• "Auxiliary production"
• "General production expenses"

We talked about in a separate article. In this consultation we will focus on accounting of settlements with suppliers and contractors.

Account 60 “Settlements with suppliers and contractors”

Answers to questions about how accounting of settlements with suppliers and customers, wages personnel, founders, etc. are kept are contained in the Chart of Accounts and Instructions for its application (Order of the Ministry of Finance dated October 31, 2000 No. 94n).

If we talk briefly about accounting for settlements with suppliers and contractors, then this accounting is kept on account 60 “Settlements with suppliers and contractors”. Is counting 60 active or passive? This account is active-passive. This means that the balance of this settlement account can be either debit or credit. Accordingly, in the balance sheet, account balance 60 can be reflected both as an asset and as a liability, depending on the type of debt.

Detailed characteristics of account 60 are contained in the Instructions for using the Chart of Accounts.

Thus, account 60 summarizes information on settlements with suppliers and contractors for:

• received inventory items, accepted work performed and services consumed, including the provision of electricity, gas, steam, water, etc., as well as for the delivery or processing of material assets, payment documents for which are accepted and subject to payment through the bank;
• Inventory and materials, works and services for which payment documents were not received from suppliers or contractors (so-called uninvoiced deliveries);
• surplus inventory items identified during their acceptance;
• transportation services received, including calculations for shortfalls and overcharges of the tariff (freight), as well as for all types of communication services, etc.

The cost of assets, works and services accepted for accounting is reflected in the debit of accounting for the corresponding property and expenses and the credit of account 60. In this case, transactions on account 60 are accounted for on an accrual basis: payments for acquired material assets, accepted works or consumed services are reflected in account 60 regardless of payment time.

And account 60 in accounting is debited for the payment amounts. At the same time, in correspondence, for example, with account 51 “Current accounts”, the debit of account 60 shows not only the repayment of debt to the supplier, but also the occurrence of receivables when an advance is transferred to him.

Analytical accounting of settlements with suppliers

Instructions for using the Chart of Accounts provide that analytical accounting on account 60 is maintained for each submitted invoice, and settlements in the order of scheduled payments are maintained for each supplier and contractor.

In addition, analytical accounting of settlements with suppliers and contractors should be organized in such a way as to make it possible to obtain the necessary data by supplier by:

• accepted and other payment documents for which the payment deadline has not yet arrived;
• settlement documents not paid on time;
• uninvoiced deliveries;
• advances issued;
• bills issued, the payment term of which has not yet arrived;
• overdue bills of exchange;
• received commercial loan, etc.

Settlements with suppliers and contractors: postings (examples)

When accounting for settlements with suppliers and contractors, the entries are usually standard.

So, for payment to the supplier, the following entries are made depending on the method of payment (cash, non-cash payment, payments in foreign currency):

Debit of account 60 - Credit of accounts 50 “Cash”, 51, 52 “Currency accounts”, etc.

Thus, the accounting entry D 60 K 51 means that funds from the current account were transferred to the supplier, and the posting D 60 K 52 is made if the supplier’s debt is repaid or an advance is transferred from a foreign currency account.

In this case, to account for advances issued on account 60, a separate sub-account is usually opened.

When making payments to suppliers, the entries for the purchase of materials, goods, works and services are as follows:

Debit accounts 10 “Materials”, 08 “Investments in non-current assets”, 20 “Main production”, 26 “General business expenses”, 41 “Goods”, 44 “Sales expenses”, etc. - Account credit 60.

If purchased assets, works and services are subject to VAT, then the following postings are made at the same time:

Debit account 19 “VAT on purchased assets” - Credit account 60.

Postings to suppliers are not limited to records on the formation and payment of debt. Thus, debts with suppliers and contractors for which the statute of limitations has expired, as well as in other cases, are written off to the financial results of the organization based on the results of the inventory, written justification and order of the manager. When writing off accounts payable, the following accounting entry is made:

Debit of account 60 - Credit of account 91 “Other income and expenses”, subaccount “Other income”.

When writing off accounts receivable for settlements with suppliers and contractors, a reverse entry is generated:

Debit account 91, subaccount “Other expenses” - Credit account 60.

Regardless of the fact of payment, all expenses for the purchase of goods, materials, services and calculations for work performed are recorded in the financial statements count 60.

Crediting occurs according to it, in accordance with the settlement documentation, advance payments are debited to fulfill obligations.

This account is used as a balance sheet, passive, it does not depend on the current accounting system, as well as on the form of organization of the enterprise. Information on an individual counterparty is displayed here.

The grounds that serve as the reason for starting accounting:

1. An agreement concluded on the purchase and delivery of goods and materials, non-material and basic equipment.
2. Signing an agreement with service providers, utilities and other services that provide the necessary services to the organization.
3. – transportation of goods.
4. Execution of contract work.

Article 60 is accounting for synthetic species. The balance sheet displays all debt for all obligations to contractors.

All transactions on this account can be classified by two types:

1. Acquisition of property rights, goods, etc.. These could be supply contracts, utilities or sales contracts.
2. Payment for contractors' services. These are, first of all, transactions for the provision of contract services, paid services and R&D.

All incoming data is recorded and analytically processed - for each issued payment document, and when displaying planned payments - for each counterparty.

The data is obtained:

• for unpaid accepted payments and other payment documents;
• if bills have not been paid;
• for uninvoiced deliveries;
• advances that have been issued;
• on promissory notes with undue payment terms;
• on overdue bills;
• due to commercial loans.

Movement on count 60 occurs if there is the following regulations:

1. In order for an enterprise to record a debt for materials or services provided, the supplier or contractor must present an invoice or delivery note to the company. They are the basis for the creation of a purchase ledger (received VAT).
2. To repay a debt obligation to organizations, it is necessary to present a payment order or demand to the debtor organization.
3. An expense order, which confirms the repayment of a debt in part or in full, using cash payment at the cash desk of the paying company.
4. The basis for payment for work or services can be an act of completion of work. 5. When repaying the claim amount in cash or in the case of returning the prepaid contribution, a receipt order is issued.

If there is no documentation for the received goods, then the fact of its arrival is confirmed using the register. When invoices are presented, account 60 undergoes data adjustment - the difference in amounts between the price of the goods according to the submitted acts and the accounting value is calculated.

1. The debt incurred by the organization to its counterparties is displayed here.
2. The balance at the beginning of the reporting period (month) is recorded as a credit, but if, according to the terms of the agreement, a prepayment payment was transferred to the supplier, then it can be displayed as a debit.

Debit transactions in correspondence:

• 07 And 08 – acquisition, improvement and use of non-current assets;
• 10 , 15 – purchased funds (materials, goods);
• 20 (20 , 23 , 25 , 26 ) – work carried out by third-party companies in order to increase the cost of production of main and additional production or for general economic and general expenses for the production process;
• 41 – purchase of goods;
• 43 , 44 – increase in trading costs due to the provision of services by contractors;
• 50 (51 , 52 , 55 ) – operations for the reimbursement of financial resources from counterparties. For various reasons (inflated payment, settlements on claims, in case of detection of poor quality goods or when less goods were shipped due to its shortage);
• 60 – crediting previously paid advance funds;
• – using an assignment agreement, payment for a short-term loan or loan;
• 76 – the amount of claims that were presented to the buyer;
• 79 – the main company made a settlement for the goods and materials supplied to the subordinate company or branch office;
• 91.2 – if the difference in the exchange rate (negative) was written off as other costs.

Debit transactions on the account:

• , 15 — return of inventory items;
• 50 — repayment of debt on the presented invoice at the company’s cash desk in cash;
• 51 – payments by non-cash method from a current or other type account;
• 52 – payment to the supplier in the currency specified in the text of the contract;
• 55 – payment with funds blocked until the goods arrive (finances are debited from the company’s account and transferred to a special letter of credit issued at the recipient’s cash desk or bank - the amount is determined by the rules of the contract);
• 60 – the previously made advance payment is taken into account;
• 66 – with the help of a short-term credit loan, the debt to counterparty enterprises was repaid;
• 72 – when the debt is assigned under an assignment agreement to another third-party company.

Accounts payable by reasons:

1. The deadline for filing claims has passed.
2. Liquidation of the creditor organization.
3. The difference is in the course.
4. Recalculation of the debt amount.
5. Penalties arising from violation of the terms of the contract.

Accounting for advances issued

If the company pays for part of the supplies in advance, then the accounting scheme becomes a little more complicated. To do this, it is necessary to open subaccount 2 in account 60 for advances issued, and subaccount 1 will display only payment of invoices with suppliers using the general method.

When the advance payment is transferred, it will appear in the balance sheet as account 60/2, debit 60/2, credit 50 (51, 52). Then the subject of the contract is executed - the supply of goods and materials, the provision of services or the implementation of contract work. Values ​​are to be displayed by posting debit 10 (41.08), credit 60/1.

The final transaction includes the completed prepayment. D60/1 K60/2.

After this, the sub-account must be closed and only after this the obligations of the supplier and client are completed.

Postings:

1. Advance payment– D60/2 K50 (51, 52).
2. Purchase and delivery of material assets– D08(10, 15, 20, 23, 25, 26, 41, 43, 44) K60/1.
3. Settlement and display of paid advance— D60/1 K60/1.

Such a statement compiled in the form of a table, which records the balances at the beginning of the period and at the end, as well as the turnover that occurred during this time, either in the account or sub-accounts, showing the balance in expanded form, currency amounts and sub-accounts.

Account card- This is a detailed report produced with detailed details, including postings.

You can conduct an automated analysis of mutual settlements and the movement of documents between the company and suppliers using the 1C Enterprise Accounting program. By selecting the “Account Card and Balance Sheet” option in the standard reports for account 60 item, the accountant will receive detailed information about each counterparty individually and for all of them as a whole.

The correct way to do this is:

1. Subaccount 60.01– needed to display information about settlements with supplier companies.
2. Subaccount 60.02– necessary to record advance payments issued.

For example, if, when calculating the budget, it turns out that payment to the counterparty was made on the basis of the presented invoice, then the funds will be displayed in subaccount 60.01. If the calculation was made using prepayment, then according to subaccount 60.02.

With SALT, the balance that belongs to 60.01 is recorded in credit, and 60.02 in debit.

If the balance on account 60 shows a minus balance, this means that the report was compiled incorrectly. If the negative balance is displayed at 60.01, then this means that it was incorrectly recorded in account 60.02.

For example: Vorobey LLC makes an advance payment to Gnezdo LLC for goods in the amount of 28,000 rubles. The cargo was delivered to the enterprise on time.

1. Posting 1. Transfer of advance payment to the account of Gnezdo LLC. Confirmed by a paid payment order or bank statement. The transaction amount is 28,000 rubles. Check D60.02 K51.
2. Supply of goods to the company Vorobey LLC. Regulatory acts that record this fact are a consignment note or a form of invoice. The transaction amount is 23,728.81 rubles. D10/41 K60.01.
3. Allocation of VAT based on the invoice or other competent legal act. Transaction amount 4271.1 rub. D19 K60.01.
4. The statement is closed. Advance payment is counted using a supporting certificate. The transaction amount is 23,600 rubles. D.60.01 K60.02.

Postings and correspondence

By debit, costs for already executed payments for inventory, goods, materials, services and work performed are subject to accounting:

1. Wiring D60 K50 (51, 52, 55)– closed debts on obligations to counterparties are registered here using cash and advance payments.
2. D60 K91– debts not claimed by the supplier or other persons whose limitation period has passed. Debt write-off due to emergency.
3. D60 K62– mutual settlement of trade turnover was made.
4. D60 K76-2– a claim against counterparties for a reduction in the cost of delivered products, etc., if violations have been identified.
5. D60 K66– a commercial loan was provided through the supply of goods, materials, services and work performed.
6. D60 K66, 67– without receipt of funds on the account, the inventories, work and services performed were paid for by payment with loan funds.

By loan:

1. D07 (08, 10, 11, 15, 41) K60– the company’s debts to counterparties for supplied equipment, fixed assets, other equipment or non-current assets.
2. D97 K60– recording the price of work and services when planning BPO (rental fees, subscriptions to publications, communications fees, etc.).
3. D10, 41 K60– debt obligations for services rendered, goods delivered and inventory items, in cases where payment documents were not provided or excess inventory items that were identified during the acceptance and delivery process.
4. D94 K60– recording a shortage, the amount of which is within the established limits of the contractual terms.
5. D20 (23,25,26,29), 44 K60– unpaid obligations to counterparties in accordance with the submitted acts of settlement documentation, which can be included in the costs for general types of activities.
6. D91 K60– displaying the price of work done by other companies or done due to the sale or disposal of fixed assets and other assets of companies. Acceptance of contractors' accounts due to emergencies.
7. D50 (51, 52, 55) K60– return of funds in cases of incomplete delivery or services performed in a smaller volume and advances in accordance with the acts.
8. D76.2 K60– with counterparties in case of inadequate quality, violation of the introduced standard norms, violation of the conditions specified in the text of the concluded agreement.

Errors made when making mathematical calculations, incorrect indication of cost, tariff conditions that differ from those specified in the agreement.

Features of account control in the presence of a “red” balance can be learned from this video.