The transition of an organization from one system to another is accompanied by the introduction of initial balances from the previous program into the new one. Some companies prefer to start out using an empty database. They begin to engage in economic activities without regard to old indicators; for such organizations, entering initial data is not required, which greatly simplifies the start of activities in a new program.

Programmers of many systems have tried to automate the transfer of initial balances from the accounting systems they used before switching to a new one. By developing additional programs capable of converting data from one configuration to another. Data transfer from different platforms is often carried out with the involvement of third-party organizations engaged in such work.

Accounting sections for entering balances

When entering initial balances, several accounting sections are used in 1C: Accounting. For all sections, corresponding accounts have been created in accounting; in some cases, specialized registers are used. The latter are intended for companies working with a simplified taxation system and individual entrepreneurs.

To organize information entry, you need to understand which accounts are intended for them in 1C:

• Accounts 01, 02, 03 contain data on Fixed Assets;
• Intangible assets that do not have a tangible form are assigned to 04, 05;
• For Capital Investments – 07.08;
• Materials refer to count 10;
• Value added tax – 19.

Although the software does not limit the time period in which data will be entered, the best solution is to do this at the beginning of a new accounting period. In the new quarter or with the onset of the new year. Such data transfer will be the most secure and will allow you to be confident that the data entered is correct. But the choice always remains with the organization.

When maintaining records in any other system, it is worth inviting specialists who collaborate with the 1C enterprise. They themselves will carry out all the necessary processes to transfer information from the previous database. But such services will cost much more and take longer.

If, before transferring data, accounting was carried out in the 1C program and its standard configuration was not significantly changed, then it would be better to transfer reference data and balances using the standard type of processing for information bases.

In cases where the number of balances is not very large to attract the help of third-party specialists and studying new additional information on data transfer is not required, they can be entered into the database manually yourself.

Entering account balances 01

To process data related to the introduction of primary balances in the 1C: Accounting program, you need to go to the “Main” section and select the “Balance Entry Assistant” tab from the “Getting Started” subsection.

Important! Before you start entering balances into the program, you need to enter information about the company, details and parameters.

By going to the “Starting Balance Entry Assistant” tab, you can see a form with a set of all accounting accounts and details of their properties. To begin with, indicate the name of the desired organization so that you can enter initial data and, if necessary, enter the necessary accounts. To do this, navigate through the tabs of the form.

By specifying the company name, a date is set to reflect the start of the introduction of balances.

The entered information on residual data in correspondence is indicated using the auxiliary account “000”. The following procedure is used for input. If there are debit balances on the account, they are entered into the debit balances and credit of account “000”. In the opposite case, if there are loan balances, the data is entered in a mirror manner.

For example, to indicate balances for account “01. Fixed assets", you must right-click on the account and select "Enter account balances".

In the document that opens, all the parameters that will be presented for filling out depend on the account being shaved; they will be generated by the program automatically. In addition, the accounting section is also selected by the program. In this case, the following parameters were generated:

• Inventory number of the fixed asset;
• The main thing;
• Depreciation account;
• Initial cost (BC);
• Initial cost (NU);
• Current prices of used and used equipment.

After this, we check that the header contains the details of the organization and click the “Add” button located above the form.

In the window that opens, you need to fill in the values ​​at the end of the period, and at the same time create those elements in the directory that are missing. The book value is entered at the historical cost position, taking into account all actions such as modernization, partial write-offs, and so on. Below, in the “Accumulated depreciation” lines, the amounts for accumulated depreciation from the previous accounting program are entered. Data must be taken as of the date of transfer of balances.

After filling out the first tab, you need to switch to the next “Accounting”. The following positions are filled in in this tab:

• Financially responsible person;
• Useful life. This value is specified in months;
• In the “Method of receipt” field, the value should be “Purchase for a fee;
• And in the line “Accounting procedure” - “Depreciation calculation”.

Important! There must be a checkmark next to the “Calculate depreciation” value, otherwise the accrual process will be reflected incorrectly.

After checking the entered data, go to the “Tax Accounting” tab. The useful life has already been automatically entered here, based on the data entered earlier. You also need to check whether the “Accrue depreciation” box is checked. Of course, it should only stand if depreciation is taken into account in tax deductions. The remaining lines are filled in if necessary. .

The last tab is “Events”, in it it is mandatory to enter data in the “Acceptance for accounting” item:

• The date that marks the start of accounting;
• Event - “Acceptance for accounting with commissioning”;
• Document's name;
• The serial number belonging to the document.

If necessary, enter other data.

After checking the entered data, click “Save and close”. Information about the fixed asset is automatically transferred to the document table.

Having finished working with accounts, you need to check whether all initial accounting balances have been filled out correctly. To check, a balance sheet is generated, and you need to pay attention to the balance in the auxiliary account 00, on the date that was selected when entering data.

Based on the documents processed above, transactions were generated using this particular auxiliary account. For example, when entering the opening balance from the current account, a posting will be generated Dt 51 - Kt 00. Or in another case, by entering information on the amount of debt on the selected date, Dt 00 - Kt 60. If all the data is entered correctly, then account 00 will be closed and there will be no residue left on it. Otherwise, if the numbers are not zero, you will have to look for an error in the entered balances.

Entering account balances 51

In the assistant for entering initial balances, select 51 accounts, after which you need to right-click on it and select “Enter account balances.” After this, a form opens with a table that needs to be filled out using the “Add” button:

• The account column, in it you need to select 51 accounts;
• In the second column we indicate the organization's current account in the first subconto. The second sub-conto does not need to be filled out; it is indicated only in cases where the company keeps records of cash flows, distributing them among items;
• In the column “Balance Dt” we enter data on the amount in the current account.

In cases where a company uses more than one current account, another line is added with a similar set of data.

The balance of cash in the cash register can be entered in the same document. If on September 30, 2018 there is a balance of, for example, 150,000 rubles, then the table will look like this:

After filling in all the data on funds, click the “Post and close” button

Important! If an organization has several current accounts open, then data on balances will be entered separately for each account.

Entering account balances 10 “Materials”

Data for account 10 must be entered in one document. It contains several tabs:

• Materials in stock;
• Working clothes and equipment in operation;
• Materials sent for recycling.

To enter material balances, select the first tab.

Let's give an example, as of September 30, 2018. The main warehouse of the enterprise has the remains of the following items:

• “Squirrel” candies - 500 pieces for the amount of 5,000 rubles;
• “Grilyazh” candies – 200 pieces for the amount of 3,000 rubles.

All data is filled in by analogy with previous invoices, we enter data in the columns account, item, warehouse (Main warehouse is selected by default), cost calculated in accounting. The Amount of NU column will be filled in automatically and will be equal to the amount of the previous column. If this amount differs, you can adjust it manually.

When all balances are taken into account in the table, click “Post and close”.

All fixed assets of the enterprise are introduced in a similar way. After the table is completely filled out, click the “Record” and “Post” buttons. After this, the document will automatically be assigned a serial number.

Having finished working with accounts, you need to check whether all initial accounting balances have been filled out correctly. To check, a balance sheet is generated, and you need to pay attention to the balance in the auxiliary account 00, on the date that was selected when entering data. Based on the documents processed above, transactions were generated using this particular auxiliary account. For example, when entering the opening balance from the current account, a posting will be generated Dt 51 - Kt 00. Or in another case, by entering information on the amount of debt on the selected date, Dt 00 - Kt 60. If all the data is entered correctly, then account 00 will be closed and there will be no residue left on it. Otherwise, if a remainder is observed, you will have to look for an error in the entered balances.

When a newly created organization is going to keep records in the 1C: Accounting 8.0 program, transactions and documents are sequentially entered into the database, reflecting the formation of the authorized capital, contributions by the founders, etc.

More often in practice, a situation occurs when a company that was already operating before acquiring computers and installing the program switches to computer accounting. Consequently, there is a need to enter into the information base the initial balances that occurred according to accounting data as of the date the computer accounting began.

First of all, in this situation, you should decide on the start date of computer accounting. You can switch to automated accounting from the beginning of the reporting year, the beginning of the quarter, the beginning of the month, and even from an arbitrary date. The ideal option for starting automated accounting would be the beginning of the reporting year, since this option makes it possible to analyze data for the entire reporting period and use regulated reports when preparing quarterly and annual reporting. However, it may be necessary to enter a very large number of transactions for the period from the beginning of the year to the current quarter or month.

The choice of a specific start date for accounting assumes that balances are entered as of this date, then accounting is already maintained on the computer. This means that the date of transactions for entering opening balances must be the last calendar date previous period. For example, when entering balances on January 1, 2006, the entry date for balances will be December 31, 2005, when entering balances on July 1, the entry date will be June 30, etc. This is done so that on the start date of accounting there are already balances and from this date turnover on the accounts would begin to accumulate. For convenience, before entering incoming balances, the date of their entry should be set as a working date (menu item “Service - Options”).

Balances are entered manually by transactions using auxiliary account 000. To do this, in the Transaction Journal, by adding a new line (or the INS key), open a new transaction, fill in the date and content fields, and then enter transactions of the type into the tabular section D A - TO 000 or D 000 – TO P, where A is an active account and P is a passive account for which balances are entered. Thus, debit balances on active accounts and credit balances on passive accounts are entered into the database in correspondence with auxiliary account 000.

As we already know from previous topics, when you select a particular account for posting, the program will request the necessary analytics sections, which are selected from the corresponding directories and transfers. That is, you will have to enter balances based on the smallest analytics - for each supplier, employee, material, product, warehouse, etc. At the same time, if quantitative accounting is entered into the account, the quantity should be indicated in the posting; if the account provides for currency accounting, the amount of foreign currency should be specified.

If the analytics are extensive, you can divide the work of entering balances among several accounting employees. For example, someone enters balances for suppliers, others for materials, fixed assets, and employees. That is, everyone creates their own operation, within which, by copying, they enter transactions for a specific account, but for different analytics. The main thing is that everyone follows the general rules - the date for entering balances should be the same for everyone, and all transactions are entered using auxiliary account 000. Then, in the turnover for the date of entering balances, these amounts are summed up, and the required result will be obtained.

When entering balances on off-balance sheet accounts, subaccount 000 is not used. For example, if as of the start date of automated accounting, and the organization had leased property, you should enter the following entry:

It should be borne in mind that correct entry of initial balances for individual accounts can only be done using specialized documents included in the configuration. In particular, this applies to entering fixed asset balances and VAT balances.

8.2. Document “Entering the initial balances of the operating system.”

This document can be called from the menu item “Operations – Documents – Entering initial balances of fixed assets.”

The document is intended for entering all information about fixed assets necessary for further accounting.

The document contains initial data for maintaining accounting and tax records for fixed assets. The sign of tax accounting can be changed. According to accounting, the document is always posted.

Only current information about fixed assets is entered into the document; the history of changes in information about fixed assets is not transferred. Data is indicated only for those fixed assets that, at the time of entering balances, have already been accepted for accounting, but have not yet been written off from accounting.

Document header details:

? Organization. The organization that owns the fixed assets indicated in the tabular section.

? Organizational division. The division of the organization that owns the fixed assets indicated in the tabular section.

? Responsible. The user responsible for entering information into a document.

? A comment. Text note for the document.

Filling out the tabular part of the document:

Selection of data into the tabular part can be performed in several ways, such as manually entering a line, filling using a selection mechanism, or automatic filling.

To select data into the tabular part, use the button "Selection". When you click it, a dialog box opens with a list of fixed assets available in the directory.

It is possible to automatically fill out the tabular part with fixed asset objects belonging to a specific fixed asset accounting group (buildings, structures, etc.). To do this, click on the button "Fill in" "By OS group" It is possible to specify the fixed asset accounting group. Objects belonging to this group will be automatically added to the table section. If at the time of filling out there are already some rows in the tabular part of the document, the user will be asked to choose: delete existing rows or add new ones to them.

To quickly fill the tabular part with similar fixed asset objects that have the same names, you need to enter at least one such object into the tabular part. Then you should use the button "Fill in" in the command panel of the tabular section. When you select the item in the drop-down menu "By name" the tabular part will be filled with fixed asset objects that have the same name as the one entered initially.

For each fixed asset item, only those details (columns) that are relevant to it must be filled out. You can familiarize yourself with the procedure for filling out all the details in the tabular section by clicking the button

document window toolbar.

Printing the tabular part of the document:

To print data from the tabular part of the document, use the button "Seal". Only those columns of the tabular part are printed, the visibility of which is turned on at the time the printed form of the document is generated by the button

On the bookmark "Results" displays data on the totals for some columns of the tabular section "Fixed assets".

When posting a document, in addition to entries in various registers, the following transactions are generated:

D “Accounting account (BU)” – K 000 – for an amount equal to the value of the attribute “Current value (AC)”

D 000 – K “Depreciation Account (AC)” – for an amount equal to the value of the variable “Accumulated depreciation (AC)”

D “Accounting account (NU) without indicating corr. accounts – for an amount equal to the value of the “Current value (NU)” attribute

To “Depreciation account (AUC)” without indicating the corr. accounts – for an amount equal to the value of the “Accumulated depreciation (AC)” variable

8.3. Document “Entering initial VAT balances”

The document is called through the menu item “Operations – Document – ​​Entering initial VAT balances”.

The document allows you to enter initial data on the amounts of VAT, both subject to further deduction and payable to the budget. It must be used when starting to use the program.

This document generates transactions for entering initial balances in accounts 19 “VAT on acquired values” (various subaccounts), 76.N “Calculations for VAT deferred for payment to the budget” and 76.AV “VAT on advances and prepayments”, as well as the corresponding entries in the registers of the VAT accounting subsystem.

When filling out, you must first indicate the operation - the VAT accounting section for which you are supposed to enter the initial balances. When changing an operation, the data of all tabular parts is cleared.

In the tabular section "Data on balances" General data on VAT balances is entered in the context of analytics. Columns with amounts for individual events (for example, how much VAT was paid to the supplier - for the operation of entering VAT balances on purchased values), VAT accounts and other necessary information are entered in the tabular section "Additional information". Each row from the tabular section “Data on balances” can correspond to several rows from the tabular section “Additional information”

In tabular parts "Settlements with counterparties" and/or "Advances"(depending on the type of transaction) information about settlements with counterparties (unpaid debt and advances) is entered. It is possible to fill in the data of these tables using the data entered in the tabular parts "Data on balances" And "Additional information".

If the checkbox is selected in the document “Reflect settlements with counterparties”, when posting the document, entries will be generated to reflect the initial balances for settlements with counterparties in accounting according to the data in the tabular parts “Settlements with counterparties” and/or “Advances” (depending on the type of transaction).

Let's consider different options for input operations:

Type of operation "VAT on purchased assets" is intended for entering initial balances for VAT amounts presented by suppliers of valuables. In the tabular section “Data on balances,” data about the supplier and documents for receipt of valuables are entered. After recording the document, a document of the form “Reflection of receipt of goods and services (VAT)” is created, and, if the “SF” flag is set, an invoice is received. In the “Additional Information” tabular section, information on purchased values ​​is entered. In the tabular section “Settlements with counterparties”, data on the organization’s unpaid debt to suppliers is entered. In the “Advances” tabular section, data on unaccounted advances issued by the organization to suppliers is entered.

Type of operation “VAT not received from buyers” is intended for entering initial balances for VAT amounts accrued upon the sale of valuables. In the tabular section “Data on balances,” data about the buyer and documents for the sale of valuables are entered. After recording the document, a document of the form “Reflection of the sale of goods and services (VAT)” is created, and an invoice is issued. In the “Additional Information” tabular section, information on realized values ​​is entered. In the tabular section “Settlements with counterparties”, data on the buyer’s unpaid debt to the organization is entered.

Type of operation “VAT on advances received” is intended for entering initial balances for VAT amounts from advances received. In the tabular section “Data on balances”, data about the buyer and advance payment documents are entered. After recording the document, a document of the form “Document of settlements with counterparties (manual accounting)” is created, and an invoice is issued. In the “Additional Information” tabular section, information on advances received is entered. For one row of the tabular part “Data on balances”, you can enter rows in the tabular part “Additional information” with the same types of values ​​and VAT rates. In the “Advances” tabular section, data on unaccounted advances received from the buyer is entered.

8.4. Checking the correct entry of initial balances

After all incoming balances have been entered, you should make sure they are entered correctly. Let’s imagine a situation where the balances were entered as of 07/01/2006. This means that on the date 06/30/2006, transactions of type D01,10,50,41…-K000 were entered into the database, that is, on credit to the auxiliary account 000 for 06/30/2006 the entire asset of the semi-annual balance sheet was included. At the same time, on the same 06/30/2006, transactions of type D000 were also entered into the database - K60,68,69,70,80..., that is, the entire liability of the semi-annual balance was debited from the auxiliary account 000 for 06/30/2006. Thus, to ensure that the initial balances are entered correctly, you need to compare the debit and credit turnover on account 000 for the date the balances were entered. The equality of these revolutions indicates that everything was entered correctly. If the turnover of account 000 for the date of entering the balances is not equal, and a final balance has formed on account 000, you should look for an error made during entry.

Example: Let's consider the situation outlined using the example of the Neva Trade House, a demonstration base included in the delivery package.

It was decided to start automated accounting in the Neva Trade House on January 1, 2005. Therefore, balances must be entered on December 31, 2004. This is what was done: open the Operations Journal, set up a selection in it for the organization of the Neva Trade House and highlight with the cursor the operation number TDN00001 dated December 31, 2004. Click the “Transactions” button – at the bottom of the journal the transactions for entering incoming balances using account 000 (34 transactions) will be reflected.

To make sure that the balances are entered correctly, call up the “Turnover balance sheet” report on the screen (from the “Reports” menu item). Let's set the period for generating the statement - December 31, 2004 and select the Neva Trade House that interests us in the "Organization" line. Click the “Generate” button and get the following result:

As can be seen from the top line of the tabular part of the generated report, the turnover on the debit of account 000 is equal to the turnover on the credit of account 000 (RUB 678,400). There is no closing balance in auxiliary account 000. This suggests that no errors were made when entering balances, and from January 1, 2005, you can enter current transactions and receive correct interim and final reporting information for the organization.

Editing opening balances in the 1C: Accounting 2.0 program is available from the Enterprise menu.
Before you start keeping records in the 1C: Accounting 2.0 program, you should enter the initial balances for each accounting section. When switching to 1C: Accounting 8 from version 7.7, it is possible to transfer account balances using universal processing, however, after such a transfer it is necessary to check the correctness of the transferred data.
Initial balances are entered on a specific date - the date of entry of initial balances, and represent the opening balance of the accounting accounts.
The form for entering initial balances is a table in which accounting accounts are indicated, as well as debit and credit balances.

Date of entry of opening balances

Before you begin entering balances, you must set the date for entering the initial balances, i.e., the date on which the opening balance on the accounting accounts will be indicated. As a rule, balances are entered at the beginning of the current year. Therefore, the opening balance will be shown as of January 1st. Thus, balances must be entered with the date December 31st.
In order to determine the date for entering initial balances in the program, you should use the link “Set the date for entering initial balances,” which is located to the right of the form for entering balances.

In the window that appears, you should specify the date. For example, 12/31/2012, then click on the “Install” button.

Entering account balances

Once the date for entering the initial balances has been set, you can begin to directly enter account balances.
It is possible to enter balances on the main accounts of the chart of accounts (balance sheet accounts), off-balance sheet accounts and VAT on sales.
In order to enter balances, you should select the account for which the opening balance will be established, and then click on the “Enter account balances” button.

After completing this action, a form for entering initial balances for the selected accounting section will open. For example, for the accounting section “Fixed assets and income-generating investments (accounts 01, 02, 03, 010)”, the form for entering initial balances is as follows:

Before entering data, you need to select the department in which the records are taken into account. If fixed assets are accounted for in different departments, then a separate document should be created for each liability center.
Account 01 balances are entered for each fixed asset accounted for in the organization using a separate form. You can open the form for entering balances using the “Add” button located above the tabular part.

Before entering data, you must select a fixed asset from the directory (if the required fixed asset is not in the directory, you need to create it), and also indicate its inventory number.
After this, on the “Initial Balances” tab, you need to indicate the initial cost of the fixed asset according to accounting and tax accounting, i.e., the cost at which it was purchased. The default accounting account is 01.01, but it can be changed using the select button. The value at the time the balance is entered is the value calculated by subtracting the amount of accumulated depreciation from the original cost, which should also be reflected in this tab. The cost at the time of entering balances and the amount of accumulated depreciation must also be indicated in accounting and tax accounting. The method for reflecting depreciation expenses can be selected from existing methods in the directory or you can create another method. The method of reflecting depreciation expenses is the cost account, division, product group and cost item necessary for accounting.

On the “Accounting” and “Tax Accounting” tabs, information is set for: accrual method, useful life, etc.
On the “Events” tab, information about the acceptance of a fixed asset for accounting and its modernization is entered.
After all the necessary data has been filled in, they must be saved by clicking on the “Ok” button.
The data from the form will be transferred to the tabular part of the document “Entering initial balances”. Similarly, you should enter the opening balance for all fixed assets.

After all balances for this section of accounting are completed, the document must be posted.
Generated transactions can be viewed using the button.

From the presented result of the document, it is clear that movements have been generated on the account 01.01 and 02.01 for accounting and tax accounting. In order to see tax accounting movements, you should use the key.
In a similar way, you should enter the initial balances for each section of accounting in an analytical context. So, for example, for account 10 “Materials” the balances are entered for each item, and for accounts 60 and 62 - in the context of each.

Movements of documents across registers

As was evident from the example of entering initial balances for fixed assets, documents for entering initial balances form accounting and tax accounting movements. Document movements across registers can be edited, i.e. disabled and added. To do this, there is a “Remaining input mode” button located at the top of each document.

When you click on the “Balance entry mode” button, a form for setting up the movement of documents through registers appears, with which you can manage them manually. However, when entering balances, all checkboxes must be checked. Manual control of document movements by register is intended for non-standard situations. For example, when changing, when changing the VAT accounting policy, when adjusting already entered initial balances.

To enter initial balances in the 1C 8.3 Accounting program, a special assistant is provided. Although, if desired, you can add balances in a separate operation in completely manual mode.

In the article:

1. Where can I find an assistant for entering balances as of the start date of accounting in the 1C 8.3 program.
2. How to enter initial balances for individual accounts in the 1C program 8.3.
3. How to check yourself after entering initial balances in the 1C program 8.3.

When is it necessary to enter initial balances manually in 1C 8.3 Accounting 3.0?

Having decided to start keeping records in the 1C Accounting 8.3 program, the accountant is faced with the problem of transferring balances from the old program. Often, difficulties of this kind arise in cases where accounting was kept in a program that is not part of the 1C family. Because when moving from platform 2.0 to 3.0, the transfer of data on accounting accounts occurs automatically, and there is a built-in algorithm for entering balances from 1C version 7.7.

Therefore, balances are transferred manually when it is not possible to do this automatically.

Entering initial balances in 1C 8.3 Accounting 3.0 where is it located?

To call the assistant for entering balances, open the “Main” section in the 1C 8.3 workspace. Find the “Getting Started” subsection and click “Balance Entry Assistant.”

A window will open in which you will find a list of accounting accounts.

Based on the entered balances, using the assistant, correspondence entries are generated with account 00, which is auxiliary and must have a zero balance.

Entering the date for entering balances in 1C 8.3 Accounting manually

First of all, you need to enter the date on which the balances are entered. It is most convenient to enter balances at the beginning of the year, since it is from the beginning of the calendar year that the tax and reporting periods begin. Otherwise, when generating reports until the very end of the year, you will have to manually add up the turnover of the necessary accounts.

Enter the required calendar date in the appropriate cell.

Is it necessary to transfer balances to 1C 8.3 Accounting at the beginning of the year?

Not necessary. But most convenient.

Almost all reports submitted to controlled bodies are completed on a cumulative basis from the beginning of the year. And if you want to automate the process of filling out reports as much as possible, you should start keeping records in the program from the beginning of the calendar year. Otherwise, turnover for periods prior to the transition to 1C 8.3 will have to be manually added to each report.

How to enter account balances in 1C 8.3 without an assistant?

You can enter balances as usual, using the 00 auxiliary account. But if you make a mistake when transferring numbers, it will be a little more difficult to find them than when entering balances through the assistant. This is due to the fact that the assistant breaks down the transactions for entering balances into sections.

How to enter a bank balance in 1C 8.3?

Select account 51 in the assistant table and click on the “Enter account balances” button.

In the workspace that opens, you are asked to create balances on existing current accounts. To do this, click the “Add” button and enter the account number and subaccount (name of the current account).

Repeat this step for each of your checking accounts.

When you have finished entering balances for 51 accounts, click “Post and close.”

How to enter the initial bank balance in 1C 8.3 for foreign currency accounts?

To record transactions on foreign currency accounts, accounting account 52 is used. It is this account that needs to be selected in the list provided by the assistant for entering balances.

Select the line with account 52 and click “Enter account balances.” Similar to the algorithm described in the previous section, in the window that opens, click the “Add” button, enter the accounting account number 52 and select the subaccount, i.e. the name of the foreign currency account.

Please note that in order to use foreign currency transactions in enterprise accounting, the directory of currencies must be supplemented. To do this, go to the directories menu and select the appropriate section there.

Click the "Create" button.

Select the required line from the classifier.

You can now use this type of currency in your accounting.

Accordingly, when adding a balance, you should select the currency in which settlements are made on your account.

You enter the amount in foreign currency, and you also enter the equivalent in rubles based on the exchange rate on the date the transaction was created.

Repeat the operations described above to enter balances for all foreign currency accounts, then click “Post and close”.

Don't forget to update the exchange rates so that the program can calculate exchange rate differences independently.

Entering balances of fixed assets in 1C 8.3

Decide which category the fixed assets you are introducing belong to. The assistant offers the following accounting division:

• Fixed assets in the organization.
• Leased property recorded on the balance sheet.
• Real estate objects for which ownership rights are not registered.

Select the required line and click the “Enter Account Balances” button. In the window that opens, click “Create”. And in the newly opened window, click “Add”.

You must fill out all fields and tabs of this form. Along with the inventory number, enter the name in the appropriate field.

In this form, both the initial cost of the fixed asset and the accrued depreciation (if any) are entered, so 2 entries are generated at once for entering balances: Dt 01 Kt 00 and Dt 00 Kt 02.

Don’t forget to enter the useful life of the fixed asset on the “Accounting” tab, and on the “Events” tab indicate the date the fixed asset was accepted for accounting. This will allow the program to continue to correctly calculate depreciation.

Entering initial balances in 1C 8.3 Accounting 3.0 - fixed assets accounted for off-balance sheet accounts

A separate tab is provided for entering balances on off-balance sheet accounts. Go to it and select an off-balance sheet account from the list to record transactions with leased fixed assets that are not recorded on the balance sheet.

Remember that double entry does not apply to off-balance sheet accounts.

How to enter balances in 1C 8.3 manually for accounts accounting for settlements with counterparties?

For settlements with counterparties, several accounts are used in accounting. For example, for settlements with customers, account 62 is used. For settlements with suppliers, account 60 is used. Settlements with other debtors and creditors are accounted for on account 76.

A special feature of entering balances on these accounts are the numerous sub-accounts to them. In addition to the obvious “Counterparties” and “Agreements”, such subcontos as “Settlement Document”, etc. are also used.

In addition, in 1C 8.3, advances to suppliers or advances from buyers are taken into account in separate subaccounts.

Accordingly, first of all, your balance, for example, in account 60, should be expanded in the context of all sub-accounts. Next, assign the debit balance to account 60.02, and the credit balance to 60.01.

To start entering balances, following the algorithm described earlier, select the required account and click “Enter account balances”. Next, click “Create” and start adding line by line balances for each counterparty and agreement.

Similarly, enter balances for the remaining accounts for settlements with counterparties that you use.

How to enter opening balances in 1C 8.3 Accounting for profit and loss accounts of previous years?

Accounting for retained earnings and uncovered losses from previous years is carried out in the corresponding subaccounts to account 84. Balances are entered very simply: by highlighting the line with the required account, click “Enter account balances” and immediately enter the transaction in the window that opens.

How to transfer balances to 1C 8.3 Accounting manually according to accounts accounting for settlements with the budget for taxes, contributions and fees?

When transferring balances on mutual settlements with the budget, the composition of the overpayment or debt should be taken into account. So, for example, penalties should be allocated to a separate subconto. The same applies to fines, amounts of additional taxes or contributions, etc. Please take this point into account when entering incoming data.

Entering initial balances in 1C 8.3 for borrowed funds

Borrowed funds are accounted for in accounts 66 (short-term) and 67 (long-term).

Remains are started without any difficulties immediately by wiring.

Entering initial balances in 1C for accounts of issued loans

In the same way as borrowed loans, the balances of loans issued are entered.

Remember that such loans are generally accounted for in account 58. But if the borrowed funds are addressed to an employee of an enterprise or individual entrepreneur, then such amounts are accounted for in accounting account 73.

How to enter balances at the beginning of the year for settlements with personnel in 1C?

Payroll accounting is kept on account 70. Entering balances on it depends on the settings of the 1C payroll program and 1C Accounting.

How to correctly enter salary balances in 1C 8.3 in order to make payments correctly in the future?

Some enterprises are participants in the salary project and pay wages in one payment slip with an attached enrollment array. Then, when posting transactions across the bank, the payment is allocated to account 70 without breaking it down for each employee. In this case, when entering balances, you should enter the total amount. The same applies to situations when paying through a cash register using one payroll.

If payments are made individually to each employee using separate payment orders or expense cash orders, then balances should be entered broken down by employee.

How to enter initial balances in 1C 8.3 for cost accounts, expenses, etc. in the case where balances are carried forward in the middle of the year?

As we noted earlier, it is recommended to enter balances at the beginning of the year. But if, for objective reasons, it is necessary to transfer the opening balance in the middle of the tax period, then you should prepare for the difficulties that will arise when closing the month, possible errors in the formation of costs, etc.

The direct entry of cost account balances is carried out similarly to the algorithm already described. Select the desired account and click “Enter account balances”.

How to make sure that initial balances are entered correctly in 1C Accounting 8.3?

After entering the initial accounting balances, you should check whether all data has been transferred correctly. To do this, create a balance sheet and pay attention to whether there is any balance on the auxiliary account 00 on the entry date.

The fact is that on the basis of all the documents described above, correspondence entries are generated with this particular auxiliary account. That is, when entering the opening balance on the current account, the posting Dt 51 Kt 00 is generated. And when entering information about the amount of accounts payable on the required date, the posting looks like Dt 00 Kt 60. Obviously, in the end the zero account must be closed. If this does not happen and some residue appears on it, look for an error in the entered data.

Entering balances at the beginning of the year in 1C 8.3 for tax accounting simplified

To calculate the single tax under the simplified tax system, you must enter an incoming tax loss, if any, which reduces the tax base of the current year and subsequent years. To do this, find “Operations” in the menu and open the “Registration of the amount of loss of the simplified tax system” section.

Enter information about loss transfer.

In the future, the entered amounts will be taken into account when calculating the annual tax.

Answer:

To enter initial balances in the program "1C: Accounting 8" (rev. 3.0), there is a special processing "Assistant for entering initial balances". Documents for entering balances are created by accounting sections (one document usually reflects the balances of all accounts in the corresponding section).

In the “Settlements with suppliers” section, you can create one document with the balances of subaccounts for account 60 “Settlements with suppliers and contractors”. Please note that entering balances on currency subaccounts for account 60 is possible provided that there is an element with foreign currency in the information base in the "Currencies" directory (only in this case in the chart of accounts and in the list of accounts for entering balances will be visible and available for selecting a subaccount with the accounting attribute "Val.").

Before entering balances, make sure that the date for entering balances is set in the link of the same name. For more information about the "Balance Entry Assistant", setting the date and the principles of entering balances, see.

1. Chapter: Main – Balance entry assistant.
2. Select account 60 “Settlements with suppliers and contractors” (or any subaccount to it) in the list (Fig. 1).
3. "Enter account balance" button. You can also create a document by double-clicking on the selected invoice with the left mouse button and clicking the "Create" button.

1. Click the "Add" button in a new row of the tabular section (Fig. 2):
   • in the "Account" column, select the subaccount of account 60 "Settlements with suppliers and contractors", for which balances are entered;
   • in the "Counterparty" column, select a counterparty from the "Counterparties" directory and an agreement for it from the "Agreements" directory, if necessary, add new elements in the corresponding directories;
   • in the "Settlement Document" column in the "Selecting settlement documents with counterparties" form that opens, create a new auxiliary document using the "New settlement document (manual accounting)" button and select it (the document does not generate transactions);
   • In the appropriate column, indicate the balance amount.
2. In the same way, using the “Add” button, enter the debt balances for the remaining subaccounts, suppliers and contracts (including advances issued) (Fig. 3).
3. "Swipe and close" button.

If you need to open an already created document for viewing and editing, then in the “Assistant for entering initial balances” form, double-click the left mouse button on any account to open the form with a list of documents, then uncheck the “Accounting section” checkbox. The filter by accounting sections will be disabled and the entire list of documents “Entering balances” will be generated.