Automated accounting in configuration "Accounting 8 for Kazakhstan" allows you to significantly facilitate the work of an accountant in keeping records at an enterprise.

When generating accounting and tax reporting, the user needs to know for sure that the information reflected in the reporting is correct.

The configuration implements a mechanism for verifying credentials. This mechanism is available in the section Operations – Routine operations – Express check of accounting.

Mechanism Express accounting check allows you to obtain detailed or summary information about the correctness of accounting in the following sections:

Regulatory operations;

Checking for each section is carried out in accordance with legislative acts and standards governing the procedure for maintaining accounting and tax accounting, as well as in accordance with internal algorithms provided at the program development stage.

Express accounting check can be executed for arbitrary periods of time: day, month, quarter, year, etc. To do this, in the express check form in the line Period from: the required formation period is indicated.

The check can be performed both in general for all sections of accounting, and for some of them. Before the start of the inspection, the form indicates those sections for which the inspection is planned to be performed.

When you click on the hyperlink, a window opens with a list of all sections. Within each section there are specific verification procedures. They can be specified selectively or completely. Checking is carried out by pressing a button Run check, after which the information system data is analyzed.

The user can run an express check of record keeping an unlimited number of times.

For each section for which an express check is carried out, the system contains a number of criteria by which the check is carried out.

Accounting policy section

In chapter Accounting policy presence of parameters is checked accounting policy. More information about accounting policy settings can be found in the following articles:

Cash section

In chapter Accounting Money There should be no incoming or outgoing receipts that were not posted or marked for deletion. cash documents, because As a result, the numbering of documents will be disrupted. The following conditions must also be met:

no negative cash balances;

correspondence of exchange rates from the information register Exchange rates, exchange rate value in monetary documents mutual settlements with counterparties;

filling in the details in the documents;

props matching Arrival/departure in the cash flow item the actual type of transaction.

Example

When creating a document with an operation type Payment to the supplier in field DDS article in the tabular part of the document it is necessary to indicate the DDS article with the type of movement Disposal.

Section Accounting for salaries of employees of the organization

In chapter Payroll accounting for employees of an organization:

the completion of the regulated production calendar is checked to ensure correct recording of hours worked;

the correctness of the reflection of salary calculations in regulated accounting is checked (the reflection of all accruals and deductions in the accounting accounts is checked).

if in the tax accounting policy of the enterprise the attribute is removed When calculating IIT and OPV, take the calculated amounts into account as withheld, then the system checks the presence of posted documents Withholding of personal income tax and personal income tax for tax accounting for each billing month.

Example

When calculating employee salaries and calculating taxes, contributions and deductions for the month of August, the withholding of personal income tax and personal income tax was not documented with the appropriate document. When you run an express accounting check, a missing document will be detected Withholding of personal income tax and personal income tax for tax accounting for a specific month and recommendations are given to eliminate this error.

VAT section

In chapter VAT the correctness of the extract of issued and received invoices is checked, in which the indicators of the amount of VAT and the amount excluding VAT are verified with the corresponding documents of receipt and disposal of inventory and services.

Accounts 1420 and 3130 (“Value Added Tax”) are reconciled with VAT register data. If the total amounts for each type of check do not match, an error message is displayed and a list of documents is displayed for which the data in accounting and VAT accumulation registers is reflected incorrectly.

Section Regular operations

In chapter Regulatory operations in accordance with paragraph 14 of the Rules of Practice accounting approved by Order of the Minister of Finance of the Republic of Kazakhstan No. 241 dated March 31, 2015, the absence of negative balances in accounting accounts at the end of the reporting period is verified.

Example

When making a payment to a supplier using a document Payment order(outgoing) the account for recording advances issued was not used. As a result, payment will be reflected in the mutual settlements account (3310 “Short-term debt to suppliers and contractors” or 3397 “Other short-term accounts payable"). If the goods have not been delivered from the supplier, then the passive account will have a minus amount at the end of the period. As a result, when performing an express check, an error will be detected in the section Regulatory operations.

To prevent such errors, it is necessary to check the correctness of the generated transactions when posting documents.

Section Fixed Asset Accounting

In chapter Fixed Asset Accounting the system checks the status Accepted for accounting if there are balances on OS accounts, Deregistered in the absence of a balance of value in the fixed assets accounting accounts.

When registering the receipt of fixed assets, it is necessary to take into account the fixed assets document Acceptance of fixed assets for accounting, otherwise when posting the document Closing the month depreciation will not be calculated for fixed assets not accepted for accounting.

After completing the check, the user is presented with a window with messages about the presence or absence of errors for each section. You can view detailed information about errors by clicking the button Show – Detailed Error Reports.

The system displays detailed information about errors, possible causes, as well as recommendations for correction.

Depending on the error, the comment may contain information about the date of the document in which the error was made, balances and turnover of accounting accounts, as well as links to individual documents in which errors may be found.

After viewing all errors, the user can go to the primary documents, correct the identified errors and run the express check again.

To obtain a printed form Express accounting checks you need to use the button Print report.

It is recommended to do Express check of record keeping with a certain frequency, for example, monthly. This will allow you to promptly detect errors and/or inaccuracies and make the necessary adjustments.

Express accounting check allows you to significantly save time on filling out consolidated statements and drawing up a balance sheet at the end of the reporting period.

A responsible and competent user who keeps records in standard or industry-specific 1C programs should be able to obtain reliable information presented both in a convenient collapsed and detailed form. Information consists of checking the correctness of the entered data, based on which reports are built for detailed analysis and mandatory regulated reporting is generated.

Before generating and submitting regulated reporting, it is imperative to check the status of the accounting and tax accounts for the reporting period - this will help to avoid multiple corrections of reports and their resubmission. Our specialists also provide assistance in checking accounting and tax records.

Accounting control

All users of 1C programs, especially beginners, are recommended to periodically check the correctness of accounting business transactions. Typical and very common errors can be either critical, affecting the generation of reporting, or considered as minor shortcomings that are easy to correct:

1. Incomplete or incorrect completion of accounting policy provisions. Very often, users either simply forget about maintaining an accounting policy or do not draw it up annually - even with unchanged parameters, a separate accounting policy for each organization must be drawn up for each year. The state of accounting policies is important for the correct formation of regulatory documents when closing periods, writing off inventories, maintaining tax records, etc.
2. The rules for maintaining accounting accounts must be followed: a positive credit balance or a negative debit balance for active accounts or a positive debit balance or a negative credit on passive accounts is an obvious error that must be corrected. Account balances, accounting results, and technological errors are monitored.
3. Cash discipline implies strictly chronological numbering of cash documents, the absence of negative accounting balances and compliance with the cash limit established by the organization at the cash desk, and correct settlements with accountants.
4. Items in the sales book and purchase book for VAT must be correctly formed; book entries are the basis for the correct generation of the quarterly VAT return. You should monitor the entry into the database and posting of invoices based on receipt and sales documents, VAT distributed, if necessary, among indirect expenses, etc.
5. Regulatory documents for closing a period must themselves be the latest in time in this period.

An excellent assistant that allows you to track errors in accounting is the “Express check of accounting in 1C 8.3” processing, which checks several dozen positions with the ability to select them using the “Show settings” button. This and other standard software checks are located in the user section “Reports”:

The convenience of this quick check consists not only in visually presenting the user with a red list of errors, but also in detailed descriptions and specific recommendations: in which section the problematic error or inconsistency is located and what needs to be done with them, down to the exact indication of registers and parameters (date and number) of documents:

Checking 1C accounting can be carried out at least every day, especially at the initial stage of familiarization with the program.

Analysis of tax accounting data

Analytical analysis of accounting for permanent and temporary differences (PD and TD) in the assessment of an organization's assets and liabilities is carried out on the basis of data from standard reports (turnovers, checkerboards, account cards and subcontos, etc.). Reports allow you to obtain the estimated value of objects and liabilities in accounting and tax accounting, as well as fixed and unfixed PR and VR. The analysis automatically monitors compliance with the principle BU = NU + PR + VR, where BU is an indicator of the value of the object in accounting, NU is an indicator of the value of an object in tax accounting.

For a full analysis of tax accounting, 1C specialists have developed a report “Analysis of the state of tax accounting for income tax”, the purpose of which is to draw the user’s attention to possible errors in information data. The convenience of the report lies in the graphical combination of indicator values ​​into flowcharts, the content of each of which is formed on the basis of the economic aspect. The direction of relationships between blocks (transfer of value between accounting objects) is displayed by arrows.

Each block, when double-clicked, opens to final indicators or another, more detailed block diagram containing the values ​​of these four accounting components. The report should be generated only after completing the month-end closing procedure, since the completed regulatory documents have a direct impact on accounting data, estimated financial results, and calculation of income tax in 1C.

Based on indicators that do not require decoding, the form of account transactions that influenced the formation of this value is displayed. Each indicator can be detailed up to primary documents programs.

Analysis of the state of tax accounting for VAT

The purpose of the report “Analysis of the state of tax accounting for VAT” is to control the correctness of filling out the purchase ledger, sales ledger and VAT return.

The report provides for further assessment the amount of tax charges and VAT deductions broken down by type economic activity, both in general for the entire tax base, and with breakdowns for specific types of transactions.

The report is generated for a given audited period of any range and a specific organization, a VAT payer.

A colored legend in each block (left – accruals, right – VAT deductions) highlights two indicators:

• on a yellow background – the VAT amount calculated in the program;
• on a gray background – an estimated error in calculating VAT for this indicator. You should analyze the situation, and if this is indeed an omission when entering documents, correct it.

For the convenience of working with errors and dubious figures, the user, by double-clicking on any of the indicators of the desired block, can see a breakdown of the amount with details of the primary documents that make up its value.

Examples of typical errors and inaccuracies include incomplete or incorrect reflection of invoices received from suppliers, indication of an incorrect VAT rate, and distribution of VAT among different types of activities.

We present to your attention an excerpt from the book “Practical Annual Report for 2015.” Book author - S.A. Kharitonov, Doctor of Economics, Professor. In this material we will talk about a special report “Express check of accounting”.

One of the checks for the correct filling out of the purchase book and sales book in “1C: Accounting 8” ed. 3.0 is processing .

By processing Express check accounting (section Reports -> Accounting Analysis: Express Check) you can check:

• compliance with accounting policies;
• state of accounting;
• correctness of conduct cash transactions;
• correct reflection of transactions related to maintaining the sales book;
• correct reflection of transactions related to maintaining the purchase ledger.

To perform the above checks, you must use the form Express accounting check make the necessary settings:

• in field Period from... to... set the period to be checked;
• select the organization for which you plan to conduct an inspection. By default, this field is filled in with the organization from the directory Organizations with sign Main. If records are kept in the infobase for only one organization, the organization field in the processing form is not shown;
• press the button Show settings and use the checkboxes to mark the sections to be checked. By default, the check is performed for all sections and the entire list of checks.

Within the framework of this chapter, we are interested in sections that provide for checking the maintenance of the purchase ledger and sales ledger, so these sections need to be checked.

Sales book maintenance checks

In Fig. 1 shows section checks Maintaining a sales book for value added tax.

Rice. 1. List of checks in the section Maintaining a sales book for value added tax

Let's look at what problems each check solves.

Compliance with invoice numbering

The serial number of the invoice is assigned in chronological order. The check monitors the given order of numbering of invoices and reports on violations in the chronology or omissions in the numbering of invoices.

The methodology for accounting for VAT calculations implemented in the program provides that for organizations that are VAT payers, each posted sales document must be accompanied by a posted document Invoice issued. This check controls deviations from the methodology.

According to paragraph 3 of Article 168 of the Tax Code of the Russian Federation, invoices for transactions for the sale of goods (work, services) are issued no later than 5 calendar days, counting from the day of shipment of the goods (performance of work, provision of services). The audit monitors compliance with this requirement.

Correspondence of sales revenue to accrued VAT in the accounting book

This check ensures control over the correct reflection of the VAT amount in accounting account 90.03 “Value Added Tax” for transactions involving the sale of goods, works and services. That is, a comparison is made of the amount of VAT calculated from the revenue reflected in account 90.01.1 “Revenue from activities with the main tax system” with the amount of VAT reflected in account 90.03 “Value added tax”.

Errors may indicate that the amount of VAT reflected in account 90.03 “Value Added Tax” does not correspond to the amount of VAT calculated on revenue. This discrepancy is typical for operations in which manual adjustments were made. accounting entries and the amounts in them.

Correspondence in the accounting book of the amount of other income subject to VAT to the amount of accrued VAT

This check ensures control over the correct reflection of the VAT amount in accounting account 90.02 “Other expenses” for transactions reflecting the receipt of other income. That is, a comparison is made of the amount of VAT calculated from the amount of other income reflected in account 91.01 “Other income” with the amount of VAT reflected in account 91.02 “Other expenses”.

Errors may indicate that the amount of VAT reflected in account 91.02 “Other expenses” does not correspond to the amount of VAT calculated on the amount of other income. This discrepancy is typical for transactions entered manually, or for transactions in which manual adjustments were made to accounting entries and their amounts.

Correspondence of the amounts of sales revenue, other income subject to VAT in accounting and the amounts of returns to suppliers with the amounts in the VAT accounting subsystem

This check controls the accrued VAT. The amounts of accrued VAT on revenue, other income, and returns to suppliers must be reflected in the register VAT sales.

When checking, a comparison is made of the amount of VAT calculated from the revenue reflected in accounting account 90.01.1 “Revenue from activities with the main taxation system”, from other income reflected in account 91.01 “Other income” and returns to suppliers, the amount of VAT reflected in the subsystem accounting for VAT in the register VAT sales.

If the amounts differ, an error is generated. The error may be associated with an incorrect indication of the VAT rate or may arise due to the presence of manual entries or the reflection of transactions entered manually for which entries were not made in the accounting register VAT sales.

Availability of the document Formation of sales book entries

The document Generating Sales Ledger Entries is used to automatically recover VAT from offset advances issued to suppliers for which VAT was previously deducted. This check monitors the availability of documents of this type in the tax period, in which there are operations to offset advances issued to suppliers.

Checking the formation of advance invoices in the presence of advances received

Taxpayers are required to issue and register invoices in the sales book not only for sales transactions, but also in the event of receiving full or partial prepayment for the upcoming sale. When checking, it becomes clear whether invoices have been issued for all advance receipts.

Correspondence of VAT amounts accrued from advances in accounting and in the VAT accounting subsystem

This check is related to checking the accounting of calculated VAT in the VAT subsystem. The amounts of calculated VAT on advances received from buyers must be reflected in the register VAT sales.

When checking, a comparison is made of the amount of VAT calculated on advances and reflected in the debit of account 76.AB “VAT on advances and prepayments” and the credit of account 68.02 “Value added tax”, the amount of VAT reflected in the VAT accounting subsystem in the register VAT sales.

If the amounts differ, an error is generated. The error may be due to the presence of manual entries or the reflection of manually entered transactions for which entries were not made in the accounting register VAT sales.

Completeness of reflection in the sales book of VAT amounts subject to transfer by the tax agent (rent or foreigners)

In the cases listed in Art. 161 of the Tax Code of the Russian Federation, the taxpayer is recognized as a tax agent for VAT. The need to fulfill the duties of a tax agent under a specific agreement in “1C: Accounting 8” ed. 3.0 is fixed in the properties of the contract (in the directory Contracts of counterparties).

For the calculated amount of tax, the taxpayer independently issues an invoice in the database, which is registered in the sales book. The amount of tax accrued for payment is reflected by an entry in the debit of account 76.NA “Calculations for VAT when performing the duties of a tax agent” and the credit of account 68.32 “VAT when performing the duties of a tax agent.”

The subject of the audit is to control the coincidence of the VAT amounts calculated in accounting (turnover on the credit of account 68.32) with the VAT amounts reflected in the sales book for transactions involving the performance of duties as a tax agent.

Completeness of reflection in the sales book of VAT amounts on construction and installation work carried out on a self-employed basis

According to paragraph 2 of Art. 159 of the Tax Code of the Russian Federation, the taxpayer is obliged to calculate VAT on the amount of all actual costs of construction and installation work for his own needs on the last day of each tax period(quarterly), if such work was carried out (clause 10 of article 167 of the Tax Code of the Russian Federation).

To fulfill this norm, a document is entered into the database Accrual of VAT on construction and installation work using the economic method, in which VAT is calculated and on the basis of which an invoice is issued. When posting a document for the amount of tax, it generates a posting to the debit of account 19.08 “VAT on the construction of fixed assets” and the credit of account 68.02 “Value added tax”.

The subject of the audit is to control the reflection in the sales book of VAT amounts for construction and installation work carried out in an economic way.

To perform checks on maintaining the sales book, you must click on the button Run check. The results are presented in the form of a report that reports the number of checks performed and errors found. Let's take a closer look at individual checks.

An example of an audit report for the fourth quarter is shown in Fig. 2. Let's analyze some of the possible verification errors; for this we need to open a detailed report.

Rice. 2. Report on checks on maintaining the sales book

The detailed error report includes four sections:

• subject of control;
• result of checking;
• possible reasons detected errors;
• recommendations for troubleshooting.

To obtain information about the error, click on the plus sign to the left of the check name.

Let's take a closer look at the errors identified by processing Express accounting check in the example.

Completeness of issuing invoices based on sales documents

An error was detected during verification. According to the verification method, if the program does not detect a document Invoice issued For each posted sales document that reflects the amount of VAT claimed, an error message is displayed.

Let's analyze whether the lack of an invoice in this case is an error. To do this, double-click on the document name to open its form. According to the document Sales (deed, invoice) Indeed, the invoice has not been generated. But from October 1, 2014, the taxpayer has no obligation to draw up invoices if his counterparty is a VAT defaulter or a taxpayer exempt from performing duties in accordance with Art. 145 of the Tax Code of the Russian Federation, with which a written agreement was reached on the failure to draw up invoices (clause 1, clause 3, article 169 of the Tax Code of the Russian Federation).

Since such an agreement exists with Tvemos LLC, this warning is not an error, and creating a document Invoice issued not necessary for this operation.

Timely issuance of invoices based on sales documents

An error was detected during verification. According to the verification methodology, if the program detects Invoice issued, the date of which is more than 5 calendar days later than the date of the document - the basis (for example, a document Sales (deed, invoice)), then an error message is displayed.

After analyzing the detailed error report, you can see that the date of issue of the basis document Sales (deed, invoice)- 05.12.2015, and the date of the document Invoice issued to it - December 15, 2015, i.e. the invoice was issued on the tenth calendar day (Fig. 3), and not on the fifth, as required in accordance with paragraph 3 of Article 168 of the Tax Code of the Russian Federation.

Rice. 3. Identifying the cause of an error message by implementation operation

Thus, there really is a violation of the deadline for issuing invoices, and it is advisable to eliminate it - to correct the invoice, if possible. This fact is worth paying attention to, since tax authorities sometimes they refused to deduct VAT on invoices issued late (letter of the Ministry of Finance of Russia dated June 30, 2008 No. 03-07-08/159).

Checking the formation of invoices in the presence of advances received

During the check, information about an error was received. Let's analyze whether there really is an error in our database, i.e. we need to find out which advance receipts have not been invoiced.

In accordance with paragraph 3 of Article 169, paragraph 3 of Article 168 of the Tax Code of the Russian Federation, taxpayers are required to prepare an invoice within 5 calendar days, including for advances received.

According to the explanations of the Ministry of Finance of Russia (letter of the Ministry of Finance of Russia dated March 6, 2009 No. 03-07-15/39), if the shipment of goods occurred within 5 calendar days from the date of receipt of the corresponding advance amount, then invoices should not be issued to the buyer. Moreover, according to the position of the Federal Tax Service of Russia (letter of the Federal Tax Service of Russia dated March 10, 2011 No. KE-4-3/3790), regardless of the fact that within five calendar days after receiving an advance payment for the upcoming supply of goods (work, services) per one tax period or for different tax periods, these goods (works, services) are shipped, invoices are issued in two copies both for the amount of the prepayment received, and when goods (works, services) are shipped against the specified prepayment, with their subsequent registration in the sales book and purchase book.

Also, in accordance with the previously cited letter from the Ministry of Finance of Russia, a taxpayer who carries out long-term supplies of goods (provision of services) to the same buyer (electricity, oil, communication services, etc.) has the right to determine the tax base as the balance of unclosed shipment of advances at the end of the month. And the invoice in this case is also issued at the end of the month in the amount of the balance not covered by the shipment of advances.

Thus, to correct the error, you should generate an Invoice document issued for the amount of the received advance payment in accordance with the order selected by the user in the program.

Purchase ledger maintenance checks

In Fig. 4 shows section checks Maintaining a book of purchases for value added tax, which can be accomplished using processing Express accounting check. Let's look at what problems they solve.

Rice. 4. List of checks in the section Maintaining a book of purchases for value added tax

Methodology for accounting for incoming VAT in “1C: Accounting 8” ed. 3.0 provides that each receipt document must be accompanied by a supplier invoice.

This check controls deviation from the methodology.

If a taxpayer carries out sales transactions, both taxable and non-taxable with VAT, or taxable with VAT at different rates, then in accordance with paragraph 4 of Article 170 of the Tax Code of the Russian Federation it is necessary to keep separate records of incoming VAT, which cannot be attributed to a specific type of activity (for example, VAT By general business expenses). The amounts of such input VAT must be attributed to certain types of activities and the corresponding entries must be generated in the accounting accounts.

To comply with the standards provided for in paragraph 4 of Article 170 of the Tax Code of the Russian Federation, it is necessary to establish parameters in the accounting policy to support separate accounting.

The check consists of the fact that if during the tax period the taxpayer (who indicated support for separate accounting in the accounting policy parameters) carried out sales transactions, then the presence of posted documents is checked VAT distribution.

When the taxpayer maintains separate accounting, the amounts of input VAT are distributed. Tax on goods, works, services that cannot be attributed to a specific type of activity is distributed among types of activities according to the proportion determined in accordance with paragraph 4 of Article 170 of the Tax Code of the Russian Federation.

The report verifies that the distribution is correct. The amount of incoming VAT for distribution on received goods and materials (works, services) for the tax period (receipt according to the Separate VAT accounting register) must be equal to the amount of VAT distributed between types of activities (expense according to the register Separate VAT accounting). If this equality is not maintained at the end of the tax period in the register Separate VAT accounting residue present (Main menu -> All functions -> Reports: Universal report -> register Separate VAT accounting), then the system reports an error.

Availability of the document “Creating purchase ledger entries

Entries for the purchase book in “1C: Accounting 8” ed. 3.0 can be entered using a document . The check controls the availability of documents of this type in the corresponding tax period.

Absence of negative balances of VAT amounts presented by suppliers

This check is related to checking the accounting of incoming VAT in the VAT subsystem. VAT amounts presented by suppliers are recorded in the VAT register presented with a “+” sign (type of movement Receipt). In the process of reflecting certain events, other movements with the “+” and “-” signs are recorded in the register.

The check consists of analyzing register balances VAT presented, they cannot be negative, since this will mean that the amount of VAT accepted for deduction from the budget is greater than the amount of VAT presented by the supplier. If there are negative balances, an error is reported.

Correspondence of the VAT balance on purchased values ​​in account 19 of accounting and in the VAT accounting subsystem

This check is related to checking the balance of input VAT presented by suppliers. In accounting, when purchasing goods and materials (works and services), VAT is reflected in account 19 “VAT on acquired values”, and in the VAT subsystem it is reflected in the register VAT presented(type of movement Coming).

In the process of accepting VAT for deduction, entries are simultaneously made in accounting under the credit of account 19 “VAT on acquired values” and in the VAT subsystem in the register VAT presented(type of movement Consumption).

The check consists of comparing the tax balance in account 19 “VAT on purchased assets” and in the register VAT presented. If the balances differ, an error will be generated that must be eliminated, otherwise there will be a discrepancy in VAT accounting in accounting and in the tax register Book of purchases.

When shipping goods (work, services) in relation to previously received advances, the taxpayer has the right to offset the VAT previously calculated on advances in accordance with paragraph 8 of Article 171, paragraph 6 of Article 172 of the Tax Code of the Russian Federation. When checking, it becomes clear whether for all credited advances from buyers there are accounting entries for the debit of account 68.02 “Value added tax” in correspondence with account 76.AB “VAT on advances and prepayments” for previously calculated tax amounts on these advances.

Correspondence of VAT amounts taken for deduction when offsetting advances in the accounting system and in the VAT accounting subsystem

This check is related to checking the amount of VAT accepted for deduction when offsetting advances from buyers. The amount of VAT to be deducted is reflected in accounting as the debit of account 68.02 “Value added tax” and the credit of account 76.AB “VAT on advances and prepayments”, and in the VAT subsystem it is registered in the register VAT purchases.

During the verification process, the compliance of the VAT amounts accepted for deduction in accounting with the VAT amounts reflected in the purchase VAT register in terms of offset advances is established.

If the equality is not satisfied, then an error is generated indicating a discrepancy between the VAT amounts recorded in accounting and in the tax register Book of purchases.

To perform checks on maintaining the purchase ledger, you must click on the button Run check.

The results are presented in the form of a report that reports the number of checks performed and errors found. Let's take a closer look at individual checks.

An example of a report on the results of the audit for the fourth quarter is presented in the figure (Fig. 5). Let's analyze some of the possible errors.

Rice. 5.

To obtain detailed information about the error, click on the plus sign to the left of the check name to open the detailed report.

Let's take a closer look at the errors identified Express check of record keeping, in our example.

Completeness of receipt of invoices based on receipt documents

An error was detected in this check. According to the verification methodology, if the program does not detect the registration of an incoming invoice for each posted receipt document, an error is reported.

The detailed error report indicates a receipt document for which there is no information about the invoice received. To verify whether the specified receipt document really requires registering a supplier invoice, double-click to open the document form.

In the document Receipt (act, invoice), which reflects the receipt of goods, does not indicate information about the invoice presented by the supplier. To correct the error, you must provide this information.

Availability of the “VAT Allocation” document

An error was identified in this check (Fig. 6).

Rice. 6. Report on checking for the presence of the document “VAT Allocation”

If the taxpayer carries out sales transactions, both taxable and non-taxable with VAT, or transactions subject to VAT at regular rates and a 0% rate, the corresponding box must be checked in the accounting policy parameters.

According to the verification methodology, in this case a document must be entered into the database VAT distribution (Operations -> Closing the period: Regular VAT operations) in each tax period. If this document is missing, the check reports an error.

It should be noted that the error about the absence of this document will also appear if the organization in the current tax period has only sales transactions taxed at standard rates of 18% and 10%, and there were no other sales transactions. In this case, the distribution of input VAT is not required. In this regard, the error message can be ignored, but it is still better to create and post a document VAT distribution, since the distribution of incoming VAT will not be carried out in it anyway.

Correctness of VAT distribution

An error was detected in this check. The error indicates that at the end of the tax period according to the register Separate VAT accounting with VAT accounting method Distributed there were undistributed amounts of 42,844.26 rubles.

At the time of receipt of inventory items (works, services), the amounts of incoming VAT reflected in the subaccount VAT accounting method How Distributed, are reflected upon receipt in the register Separate VAT accounting.

At the time of distribution of input VAT, the expense must be reflected in this register, and the VAT amounts claimed must be distributed to specific types of activities.

Let's generate a report Universal report (Reports -> Standard reports: Universal report) and look at the final balance by register.

In the register Separate VAT accounting at the end of the tax period there is a balance of 42,844.26 rubles, it is this balance that is shown in the detailed error report. It is also clear from this report that the expense according to the register is less than the income. That is, the input VAT was not distributed with the VAT accounting method Distributed.

After correcting and posting the document VAT distribution final register balance Separate VAT accounting will be absent, i.e. the error has been corrected.

Availability of VAT deduction on advances when offsetting advances received

An error was detected in this check. Let's analyze whether there really is an error in the current information database, i.e. it is necessary to find out for which amounts of offset advances no VAT deduction occurred.

Upon receipt of an advance payment, the taxpayer is obliged to calculate VAT (clause 1 of Article 167 of the Tax Code of the Russian Federation) and issue an invoice (clause 3 of Article 169 of the Tax Code of the Russian Federation). For this transaction, the following accounting entries are made:

• Dt 51 “Settlement accounts” Kt 62.02 “Calculations for advances received” - for the amount of the advance;
• Dt 76.AV “VAT on advances and prepayments” Kt 68.02 “Value added tax” - for the amount of VAT calculated at the estimated rate on advances received.
• When shipping goods (works and services) in relation to previously received advances, we have the right to offset VAT previously calculated on advances in accordance with clause 8 of Art. 171, paragraph 6 of Art. 172 of the Tax Code of the Russian Federation.

As a rule, the following entries are made in accounting for this transaction:

• Dt 62.02 “Settlements on advances received” Kt 62.01 “Settlements with buyers and customers” - for the amount of the offset advance;
• Dt 68.02 “Value added tax” Kt 76.AV “VAT on advances and prepayments” - on the amount of VAT accepted for deduction, calculated at the calculated rate from the amount of the offset advance payment.

An error during this check indicates that previously received advances were offset (Dt 62.02 Kt 62.01), but at the time of shipment of goods (work, services), the previously calculated VAT was not accepted for deduction, i.e. it was not entered accounting entry Dt 68.02 Kt 76.AV.

To find out the cause of the errors, we will create a balance sheet for account 62.02 “Calculations for advances received”, where we will find the amounts indicated in the error report.

From the balance sheet it is clear that for the amounts and counterparties indicated in the error report, the offset of the advance is reflected (turnover on the debit of account 62.02).

When comparing two balance sheets (account 62.02 and 76.AB), information was received that: offset of the advance payment to the counterparty NPO Monolit in the amount of 22,892 rubles. produced. Previously, VAT payable (Dt 76.AV) was calculated on the advance received in the amount of RUB 6,025.42. But VAT was not presented for offset, and therefore the same balance of 6,025.42 rubles remained in the debit of account 76.AB. Thus, the check correctly identified the error and it needs to be corrected.

For this purpose, it is necessary to refill the tabular part on the tab Advances received in the document Generating purchase ledger entries so that the amount of value added tax attributable to the offset advance is included in the purchase book and an accounting entry is generated Dt 68.02 Kt 76.AB in the amount of 3,492 rubles. (22,892 / 118 x 18 = 3,492 rubles).

Typical capabilities of Accounting 3.0 include several tools for checking the correctness of accounting and tax records. They will be discussed below.

Express check

It is a set of checks grouped by accounting sections. Each check ensures that there are no errors in the database. Control may consist of compliance of credentials with legal provisions or compliance with internal program algorithms. Located in the section Reports:

Clicking Show settings, we will see a list of all checks:

All checks are divided into 5 groups; if necessary, you can enable/disable any of them. Click Run check:

We see that there are accounting errors. Let's expand on each group of checks and see what exactly this tool checks:

Let's start by correcting errors related to maintaining a sales ledger:

The error is shown very informatively: there are possible causes, recommendations, and even a list of problematic documents. In this case, there are no invoices for sales documents. Double-click on the document and open its form:

Click Issue an invoice. It’s the same with the second document.

Let's move on to errors in the purchase book:

The error is due to the fact that in the accounting parameters we enabled the possibility of sales at different VAT rates, but did not create a document VAT distribution(required for this setup). Despite the fact that in fact VAT in all sales is 18%, such a document must be entered:

Click Fill, then Swipe and close:

Let's move on to the next error:

The advance payment from the buyer was offset, but the VAT deduction entry was not registered in the system. We update the document Generating purchase ledger entries:

Refill the tab Advances received, navigate and close the document.

The following error is associated with incorrect numbering of invoices (occurs when entering documents “backdating” or manually editing the number):

A specific list of problematic documents and a link to processing for renumbering are provided. Let's click on it:

In the form that opens, at the bottom, click Continue, but we don’t feel the desired effect:

Such ambiguity sometimes happens with a program, we react calmly. I hope this functionality will be improved in future releases.

In general, it is not advisable to renumber invoices, because they are handed over to the buyer. If you do such a check at the end of the year, then renumbering cannot be done. If within a quarter, then you need to re-issue the invoice if the number has changed. It is recommended to carry out such a check as often as possible, this will allow you to track and eliminate numbering errors in a timely manner.

The following error is related to cash limits:

Analysis of income tax accounting

The report is intended to identify possible errors in tax accounting data and take into account differences in the valuation of assets and liabilities. This report must be generated only after completing the procedures Closing of the month.

The report indicators are grouped by economic content and presented in the form of graphic diagrams, the relationship between which is displayed by arrows. The arrows illustrate the “transition” of value from one object to another. The arrows come from blocks symbolizing decommissioned objects (whose value decreases) and enter blocks symbolizing objects whose value increases.

By clicking on an indicator (for example Expenses), its detailed transcript opens:

Selected decryption fields can also have their own decryption:

If the decryption of the selected field does not imply a transition to another scheme, then a transaction report opens, which contains all the accounts for which this indicator was generated.

The report blocks illustrate the value of the organization’s assets, liabilities, income and expenses according to:

• accounting (yellow background),
• tax accounting (blue background),
• accounting for permanent differences in the valuation of assets and liabilities (pink background),
• accounting for temporary differences in the valuation of assets and liabilities (green background).

If the rule " is not met for the indicators of one block Valuation based on accounting data = Valuation based on tax accounting data + Permanent and temporary differences", then the block is surrounded by a red frame. This is a signal of the presence of accounting errors. It is recommended to consider the history of the formation of block indicators, find out the reason for non-compliance with the rule and eliminate it.

Analysis of VAT accounting

The report is intended to verify the correct completion of the purchase book, sales book and VAT declaration. The report shows the amount of VAT accruals and deductions by type of business transaction.

The report consists of a general outline tax base and decoding of individual blocks of this scheme. In the yellow cells - the amount of calculated VAT, in the gray cells - the amount of non-calculated VAT (it is recommended to pay attention, there may be an error). If a block probably contains entries with errors, a red exclamation mark is displayed next to it.

We see that in the report in the block Settlement of advances received there is uncalculated VAT, click on the block, a detailed report is generated:

We see that for two advances from buyers there are no entries in the purchase book to deduct VAT. Having generated the turnover for account 62, we will make sure that there was no offset of these advances and, therefore, no VAT deduction on this moment there shouldn't be. So this situation is quite normal.

When keeping records and preparing accounting and tax reporting using an accounting program, it is important for users to be sure that they have not made errors or inaccuracies. The main difficulties with 1C arise when the next reporting period, however, competent maintenance of current accounting is an important task for an accountant.

Directions to consider when correcting errors:

Some of the errors when closing a month lie in incorrect settings of the program, databases and, first of all, in incorrect, often hastily installed “Accounting Policy” settings. It is necessary to know the cause-and-effect relationships between the “flags” of the settings and errors that occur in accounting.

Another part of the errors arises as a result of incorrect execution of documents, technical errors of the accountant, errors arising due to inattention or ignorance.

However, do not forget about this option. The month is closed, no errors were found in the report, however, there may be incorrect data in the accounting.

To prevent such errors, after completing all routine operations to close the period, you should check the correctness of the received credentials.

For these purposes, 1C:Accounting 8 includes special reports:

• report “Express check of accounting”;
• report “Analysis of income tax accounting”;
• report “Analysis of VAT accounting”;
• report “Analysis of accounting according to the simplified tax system”;
• tax audit risk assessment.

Rice. 1. Accounting analysis reports

The listed reports are an internal control tool for checking the information base.

Advice! Conduct a check and you will be able to detect and correct errors in a timely manner.

Let us draw your attention to the report “Express check of accounting”.

An express check is a set of checks grouped by accounting sections. Each such check ensures that there are no errors in the data. Control may consist in compliance of credentials with certain provisions of the law or in compliance of data with internal algorithms incorporated into the program by the developer.

The report presents several areas in which the review will be carried out. You don’t have to carry out a check in all areas at once, but choose what is important at the moment, for example, checking “Cash Transactions”.

List of possible checks

1. “Checking accounting policies”, the program controls its availability; compliance of the use of the direct costing method with the actual closure of the account 26; compliance with the application of PBU 18/02 is monitored.
2. “Analysis of the state of accounting” allows you to identify errors in the accounting methodology. At this stage, an analysis of accounts to be closed at the end of the reporting period is carried out. The compliance of debit and credit balances on accounting accounts at the end of the reporting period with the type of account (active/passive) is checked. The correctness of account correspondence in transactions is also checked, which is especially useful when entering transactions manually. For organizations with fixed assets on the balance sheet, you should pay attention to checking the residual value of fixed assets, and for organizations with assets and liabilities, the value of which is expressed in foreign currency, it is useful to check for the correctness of their assessment at the end of the reporting period.
3. "Cash transactions." Here, the absence of negative cash balances is checked, the daily cash balance limit is exceeded, compliance with the numbering of PKO and RKO, accounting for accountable funds, which allows you to maintain cash discipline.
4. The maintenance of the purchase book and the sales book is checked, the completeness and timeliness of registration and issuance of invoices according to receipt and sales documents is monitored; the availability of documents is also checked “Creating records The results of the express check can be displayed in detail by accounting sections and for each type of check. In addition, the report can show comments for each check performed and generate a report with detailed information on detected errors; the accountant can go from it to primary documents or standard reports.

The “Express check of accounting” report is located in the menu Reports - Accounting analysis - Express check of accounting. (Fig. 2).

Rice. 2. Working with the report “Express check of accounting”

After performing an express check, the user receives a report on its results, which shows the total number of checks performed and the number of checks during which errors were discovered in the infobase data. The results of the express check can be displayed with detail down to the accounting section or before each check by clicking on the “+” to the left of the section or comment). The report can show comments for each check performed.

The comment contains:

• subject of control - what exactly the current inspection checks;
• the result of the check - whether errors were found during the check;
• possible causes of errors;
• recommendations for troubleshooting.

For checks during which errors were detected, detailed information about the error is displayed in the report. Depending on the specific audit, this may be the period in which an error was discovered, balances and turnover in accounting accounts and other accounting registers, individual documents in which errors were found as a result of the audit.

5. Sales books" and "Creating purchase book entries".

For VAT purposes, the express check provides two blocks of checks (Fig. 3).

Rice. 3. Checking the maintenance of the purchase book and sales book

In Fig. 4 shows the checks of the section “Maintaining a sales book for value added tax”.

Rice. 4. Results of checking the sales book

Each section check solves its own problems

Let's consider the characteristics of individual verification tasks.

Compliance with invoice numbering. The check monitors the given order of numbering of invoices and reports on violations in the chronology or omissions in the numbering of invoices.

Completeness of issuing invoices based on sales documents. This check controls deviation from the methodology. The methodology for accounting for VAT calculations implemented in the program provides that each posted sales document must be accompanied by a posted “Invoice issued” document.

Timely issuance of invoices based on sales documents. The audit monitors compliance with the requirement, which stipulates that invoices for sales of goods (work, services) are issued no later than 5 calendar days, counting from the day of shipment of the goods (performance of work, provision of services).

Correspondence in the accounting book of sales revenue to accrued VAT. The audit ensures control over the correct reflection of the VAT amount in accounting account 90.03 “Value Added Tax” for transactions involving the sale of goods, works and services. That is, a comparison is made of the amount of VAT calculated from the revenue reflected in account 90.01.1 “Revenue from activities with the main tax system” with the amount of VAT reflected in account 90.03 “Value added tax”. The error is the discrepancy between the amount of VAT reflected in account 90.03 “Value Added Tax” and the amount of VAT calculated on revenue. This discrepancy is typical for transactions in which manual adjustments to accounting entries and amounts were made.

So, errors have been found. How to fix them?

To obtain detailed information about the error, click the plus sign to the left of the check name.

For each check, the subject of control, the result of the check, possible causes of the error, recommendations for correcting the error are indicated, and a detailed error report is provided (Fig. 5).

Rice. 5. Analysis of messages in express check. Maintaining a sales book

The accountant needs to analyze each message. If there really is an error, it needs to be corrected. After correcting all errors, you need to regenerate the report.

For example, in Fig. 5 shows that an error was detected in the numbering of invoices, namely: “gaps in numbering”, “violation of chronology”.

The program immediately asks us to solve this problem by restoring the numbering, which can be done by going to this function using the hyperlink “Automatic renumbering of documents”.

Note! The message warns us about a discrepancy between the issued primary documents. Please approach these issues carefully.

By automatically renumbering the documents, we received an error-free report on the sales book.

Similarly, it is necessary to correct errors in the purchase book, if any.

Let's look at the detailed error report

We will make corrections after verification.

1. We will check the actual receipt of invoices from suppliers based on receipt documents. Let's enter received but not entered invoices into the program.
2. Let's open the list of documents (Sales - Maintaining a sales book - Generating sales book entries), open the documents for the verification period, fill in the “VAT on advances” tab and post the documents.
3. Let's open the list of documents (Sales - Maintaining a sales book - Creating sales book entries), documents for the audit period, fill in the "VAT on sales" tab and post the documents. Let's check the compliance of the amounts of manual entries according to 76.N and the documents “Adjusting entries in accumulation registers.”

Use the procedure for checking and correcting errors in all sections of the “Accounting Express Check” report.

The result is accounting without errors

The “Express check of accounting” control tool is intended primarily for the chief accountant or accountant responsible for the corresponding section of accounting at the enterprise. An accountant can use it to check the accuracy of accounting data at the end of the reporting period, after entering all the primary documents for the accounting section. Many sections of the express check can also be used to monitor the correctness of the entered information.