Before you begin full-time work in the 1C 8.3 Accounting 3.0 program, you need to set up the accounting policy of the organization whose accounting you will be maintaining. In the case where the program keeps records of several organizations at once, it must be configured for each. First, let's figure out where to find the accounting policy in 1C 8.3 Accounting. In the “Main” menu, select “Accounting Policy”. It is located in the “Settings” subsection. Content

• 1 Step-by-step filling out the accounting policy
• 2 Setting up tax accounting in 1C
  • 2.1 Tax system
  • 2.2 Income tax
  • 2.3 simplified tax system
  • 2.4 VAT
  • 2.5 Property tax
  • 2.6 Personal income tax
  • 2.7 Insurance premiums
  • 2.8 Other settings

Step-by-step filling out the accounting policy The main settings form has opened before us. Let's look at filling out all the items step by step.

Accounting for individual entrepreneurs in "1C: Accounting 8"

If previously an entrepreneur intending to make the transition to the patent regime provided reporting under the general system, there is no need to apply for deregistration. How to change the object of taxation using the simplified system When deciding on the taxable object when applying the simplified regime, you should think carefully about how it will be more profitable for a particular enterprise or entrepreneur.

For some, it is more convenient to pay 6% on income, not taking into account expenses, while for others, paying tax on the difference between income and expenses at a tax rate of 15% will be of great benefit, unless the region has established reduced rates. If a company or individual entrepreneur submits tax reports according to the simplified tax system, they have the right to change the taxable object from the beginning of each year (clause

How to change the tax system

Attention

Or only in the period of actual receipt, in this case, if the entrepreneur conducts several types of activities, it is required to indicate the type of activity for which this type of inclusion occurs. And the last thing we set up on this tab is expense accounting.

In the window that opens by clicking the button, we see a list of events in which material expenses are recognized. Additionally, you can check the condition “Receipt of income from sales”; in this case, we also select the period for recognizing material expenses.
Filling out the “VAT”, “Inventory” and “Costs” tabs is similar to filling out the accounting policy for organizations on the OSN, which is discussed in the article Setting up accounting policies in 1C: Enterprise Accounting 8 for organizations on the OSN. The only thing is that the method of assessing inventories can only be “FIFO”.

Selecting a tax regime in 1c accounting 8

You must send a new application to the inspectorate in accordance with form No. 26.2-1 indicating the object for taxation; the deadline for filing a notification is limited to December 31 of the year that precedes the one in which you intend to use the simplified tax system. In addition, do not forget to send a letter to the tax office asking them not to consider the notification they previously received in order to avoid confusion in official papers.

1. If you change the object of taxation without notifying the inspectorate.

If you do not inform the Federal Tax Service inspection about the decision to change the object of taxation, the Federal Tax Service employees will have every reason to calculate taxes at the rates of the object declared during the transition to the simplified regime.
In this case, it is possible to accrue the difference, apply fines and penalties (Articles 122 and 75 of the Tax Code of the Russian Federation). When there is no need to additionally pay tax during recalculation, the tax authority may apply Art.

Accounting policy in 1s 8.3 - setup using an example

Depending on your organization’s accounting policy, this can be account 20 or 44. In the parameter “Types of activities for which costs are accounted for in account 20 “Main production””, mark the flags you need.

When selecting at least one of the items, it will be necessary to indicate where general business expenses are included (in the cost of sales or production). Set up indirect cost distribution methods and other costing settings.
Next, indicate how expenses are recorded:

• By nomenclature groups (types of activity)
• By cost elements (recommended for preparing audited financial statements under IFRS).
• By cost item. In the event that the debt exceeds 45 days, a reserve is accrued in the amount of 50% of the amount of balances under Dt 62 and Dt 76.06, for 90 days 100%.

New features of 1C:Accounting 8: choosing the optimal tax regime

Tax Code of the Russian Federation) as a payer of UTII can be submitted both at the place of residence of the individual entrepreneur (if the plans include retail, delivery or distribution trade, placement of advertising banners on transport, transportation of passengers or cargo), and at the place of activity (in all other cases) . Important! If an entrepreneur or enterprise previously used a simplified tax regime, then the refusal to continue using it must be reported to the Federal Tax Service Inspectorate before January 15 (clause 6 of Article 346.13 of the Tax Code of the Russian Federation).

1. Transition from the general system, simplified tax system, UTII to the patent system (PSN).

The Tax Code of the Russian Federation allows the use of the patent regime together with the general regime, as well as with UTII and the simplified tax system. You can change the taxation system from OSN to patent at any time when it is convenient for the entrepreneur. If we are talking about refusing to use the simplified tax system, then it is possible to change the tax system no earlier than January 1 (clause 3 of article 346.13 of the Tax Code of the Russian Federation).
Remember that these settings determine the rules for maintaining BU. Tax accounting is configured separately. Specify the “Method for assessing inventories”.
Here you have two ways to evaluate inventory:

• "Average";
• "According to FIFO."

The first method is to evaluate inventories by calculating the average cost for a group of goods. The second method calculates the cost of those inventories that were acquired earlier. Translated from English, this method sounds like “First in, first out.” “Method of valuation of goods in retail” - everything is simple here, but it is worth considering that in tax accounting, goods are valued only at the cost of acquisition. “Main cost accounting account” in accounting policy 1C 8.3 is used to substitute the default accounting account in documents and reference books. In our example, we left the count setting at 26.
The last setting in this section is to select the order of registration of advance invoices and the need for their registration depending on the period. Property Tax In this section, indicate the tax rate and benefits, if any.

Important

In the last paragraph, indicate the method of recording expenses for this tax. Personal income tax In the personal income tax section, indicate how tax deductions are applied.

Insurance premiums If necessary, fill out the “Insurance premiums” section, indicating the tariff, accident contribution rate and other settings. Other settings To specify other settings, follow the “All taxes and reports” hyperlink.

Many organizations that have recently started their activities, and even those that have been operating in the market for a long time, ask the question “what is better and more profitable: a simplified regime or a general regime?”

Enterprises that pay VAT look more reputable in the eyes of their counterparties, but on the other hand, working on a simplified basis involves fewer taxes. Maybe it would be better to choose the simplified tax system? If yes, then with what object of taxation? To resolve these issues, 1C has created a new service for its users, the purpose of which is to simplify navigation in tax regimes and help organizations choose the most optimal one for themselves. In this article we will look at how this service works (new features are available starting from version 3.0.35).

Choice of tax regimes

According to the Tax Code, organizations are given 5 types of tax regime to choose from:

• Unified agricultural tax
• STS (simplified taxation system)
• Patent system
• Taxation system for production sharing agreements

It should be noted that not all of them may be available to every organization. For example, only an individual entrepreneur (IP) can use the patent system. In this connection, the choice is usually made between simplified and general modes. The new service “Comparison of Tax Regimes”, built into “1C: Accounting 8” (rev. 3.0) and presented in the “For Managers” section, is designed to help with this. With its help, you can determine the most profitable of the three proposed modes.

• General taxation system
• Simplified tax system with the object of taxation “income minus expenses”
• simplified tax system with the object of taxation “income”

The last two indicated regimes are, by and large, one, but the amount of tax received for each will be significantly different. For this reason, the program considers each mode separately. For example, if the financial indicators of a company or entrepreneur exceed the threshold for operating in the simplified tax system mode, a warning will appear on the screen stating that this mode cannot be selected under the specified conditions.

What indicators are required for calculations?

When comparing tax regimes, an indicator characterizing the size of the tax burden is used, that is, the ratio of accrued taxes to income. The initial data for calculating the tax burden are indicators of revenue, expenses and wage funds.

In fact, the tax burden indicator depends on a number of other factors: the availability of fixed assets and intangible assets, export operations, the application of tax benefits, etc. But since in the course of the activities of medium and small businesses these factors are not so significant, or are absent altogether, the initial the service version allows you to perform calculations without taking them into account.

The tax burden can be calculated in two ways.

Using the "Fill Automatically" button

In this case, the columns “Expenses” and “Income”, as well as “Salary” will be filled in automatically based on the database used in the information system. Information to fill out is taken only for the last year.

By entering data manually.

When using this option, you can calculate the tax burden based on planned expenses and income. In this case, you can take into account those data that are not included in the calculation by default, for example, property tax and transport tax. In cases where their share is significant and has a large impact on the size of the tax burden, tax payments can be calculated independently and then included in the Expenses field.

Please note that the calculation for individual entrepreneurs and organizations differs, and therefore the form must be filled out indicating the taxpayer: “Individual entrepreneur” or “Legal entity”.

Which mode should I choose?

Once all the required fields have been filled in, the tax burden will be calculated automatically by the program. The result will be presented in the table

For more convenient perception of information, the results are highlighted in different colors.

Based on the entered data, the most profitable mode for your organization will be marked in green. The result can also be studied in more detail. To do this, under each result there is a “More details” button. After clicking on it, you will be presented with a summary with calculation details. They will allow you to analyze the results and possibly correct them.

From correctness setting up accounting parameters depends on the correctness of accounting in the system.

An incorrectly selected checkbox may lead to errors in the infobase. Therefore, you need to treat each parameter very carefully and configure everything in accordance with accounting policy of the organization and before the system starts operating.

In order to configure the basic parameters for working with the program, you need to go to section "Directories and accounting settings" and select the item in the navigation panel "Setting up accounting parameters". A form for setting the main constants will open.

Tax systems

The “Applicable taxation systems” checkboxes indicate the systems that will be available to organizations for which accounting will be kept in this database.

By default, all checkboxes are checked.

If one of the taxation systems will not be used, it can be disabled - this way some unnecessary directories and reports will be removed from the interface.

At least one of the checkboxes must be checked.

Income tax

The tab becomes visible if the enterprise uses the general taxation system for legal entities.

On the bookmark "Income tax" The size of the income tax rates is adjusted - to do this, you need to click on the “Income Tax Rates” hyperlink.

The information register will open “Corporate income tax rates”, where tax rates are set for the federal budget and the budgets of the constituent entities of the Russian Federation for all organizations of this base, i.e. records are not provided for each organization.

Checkbox "Different income tax rates apply" is established if multi-company accounting is maintained in the information base, organizations are registered in different constituent entities of the Russian Federation, and at least one of the constituent entities has reduced income tax rates.

In this case, the type of the “Income Tax Rates” register will change:

Now only the rate to the federal budget will remain in it, and tax rates to the budget of the constituent entities of the Russian Federation are entered into a separate register:

Below on this tab there is a switch “The cost of property and services pre-paid under the agreement in foreign currency is determined at the exchange rate on the date.”

This switch is relevant for organizations engaged in foreign economic activity, making (or receiving) an advance payment in foreign currency. Such organizations need to set the switch to the “Receive or issue an advance” position. In this case, the “Applies from” attribute is automatically filled in with the date “01/01/2010”.

VAT

On the bookmark "VAT" it is necessary to establish the date from which the organization keeps records in accordance with Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. Until this date, the procedure established by Decree of the Government of the Russian Federation of December 2, 2000 is applied. No. 914.

Below you can choose the order of numbering of invoices: the same for all documents or separate numbering of invoices for advance payments with the prefix “A”.

Patents and UTII.

To configure parameters when using UTII and the patent system, the same tab is used, only it changes the name depending on the setting of the “Applicable taxation systems” checkboxes. If only UTII is applied, it is called “UTII”, if only the patent system is used – “Patents”, if both are used – “Patents and UTII”. If neither UTII nor the patent system is applied, the bookmark disappears.

The bookmark contains a hyperlink to the information register “Accounts for accounting income and expenses for activities with a special taxation procedure”. The register by default contains a list of subaccounts of account 90, used under UTII or the patent taxation system.

If necessary, the composition of accounts can be edited, supplemented, or removed unused ones.

Bank and cash desk.

On this tab, you configure accounting parameters in terms of currency accounting and analytics of cash flows across accounting accounts.

Check box “Records are kept of settlements in foreign currency and monetary units.” makes available hyperlinks to the directory "Currencies" and register “Accounts with a special nature of revaluation”.

The program interface is also changing.

Check box “Cash flow accounting is carried out according to cash flow items” adds the revolving subaccount “Cash Flow Items” to the cash accounting accounts:

• 50 "Cashier";
• 51 “Current accounts”;
• 52 “Currency accounts”;
• 55 “Special bank accounts.”

Movements by cash items are used to automatically generate Form No. 4 “Cash Flow Statement”.

Settlements with counterparties

On the “Settlements with counterparties” tab, you can configure payment terms for buyers and payment terms for suppliers, after which the debt is considered overdue. This is done for management accounting purposes.

If necessary, deadlines can be specified in contracts with counterparties. In this case, the program will consider the deadlines specified in the contracts to be of higher priority than those configured on this tab.

These settings are used for the “Manager’s Reports” group of reports, which can be found in the “Accounting, taxes, reporting” section.

Reports on debt settlements are divided into two groups:

Settlements with customers:

• Dynamics of customer debt;
• Buyers' debt;
• Buyers' debt under contracts;
• Buyers' debt by debt terms.

Settlements with suppliers:

• Dynamics of debt to suppliers;
• Debt to suppliers;
• Debt to suppliers under contracts;
• Debt to suppliers by debt terms.

Inventories.

On this tab, you can configure the analytics of inventory accounts (IMI):

• Account 07 “Equipment for installation”;
• Account 10 “Materials”;
• Account 21 “Semi-finished products of own production”;
• Account 41 “Goods”;
• Account 43 “Finished products”.

Flag “Inventory accounting is carried out by batches (receipt documents)”- one of the most important advantages of Accounting 8 over Accounting 7.7. Setting this flag adds the “Parties” subaccount to the Inventory Accounts. Moreover, party records will be maintained according to both accounting and tax accounting.

If the flag for inventory accounting by batch is set, then the “average cost” or “FIFO” methods are available in the accounting policy. If removed - only at the average cost.

Checkbox “By warehouses (storage locations)” adds the “Warehouses” subaccount to the inventory accounts. When the checkbox is checked, accounting options are available for selection: only by quantity and by quantity and amount.

Checkbox “It is allowed to write off inventories if there are no balances according to accounting data” can be installed at the initial stage of operation of the system, when the balances of inventories have not yet been entered or verified, and the accountant already needs to enter shipping documents or write-off of materials into production into the program. When the checkbox is checked, the system allows documents to be processed in the event of a shortage of material or goods. In this case, negative balances appear in the reports, but they will disappear after entering the initial balances of the inventory.

The checkbox is checked (unchecked) for all organizations at once, which can create inconvenience for multi-company accounting if opening balances are not entered simultaneously for all organizations.

Flag “Returnable containers are kept track of” when installed, it leads to the appearance of an additional tab “Returnable containers” in the receipt and expenditure documents for accounting for inventories. This checkbox applies to all organizations for which records are maintained in the database.

Switch “When printing documents, next to the “Name” column is displayed” allows you to customize the appearance of printed forms in terms of inventory accounting: adds next to the name of the material or product (which is an element of the “Nomenclature” directory) either the element code or the value of the “Article” attribute, or adds nothing.

Retail.

The “Retail” tab contains a checkbox "Retail trade is underway." It is installed if the enterprise conducts retail trade (it does not matter whether it is only at automated retail outlets or at both automated and non-automated ones).

Also on this tab there are checkboxes, by checking (or unchecking) which you can control the analytics settings for account 41.12 “Goods in retail trade in NTT by sales value”, as well as for account 42.02 “Trade margin in NTT”.

The abbreviation “NTT” means “non-automated retail outlets”, i.e. This analytics is not configured for all retail, but only for NTT.

First checkbox "By warehouses" installed and cannot be edited. This means that analytical accounting of goods under these accounts is always carried out by warehouse. Even if you disable the “by warehouses” checkbox on the “Inventory” tab, it will still remain on these accounts.

Check box “By nomenclature (revolutions)” will connect to account 41.12 “Goods in retail trade in NTT at sales value” the subconto “Nomenclature”, and negotiable, i.e. using this account, it will be possible to decipher accounting reports (for example, a balance sheet) for this account with detail down to the item item. But there will be no balance for each item in the report.

Checked " According to VAT rates" will connect to accounts 41.12 “Goods in retail trade in NTT at sales price” and 42.02 “Trade margin in NTT” of the subconto “VAT rates”. This is appropriate in cases where an enterprise trades goods with different VAT rates (for example, 18% and 10%).

Commission trading.

Checking the box changes the program interface:

• In the navigation panel of the “Purchases and Sales” section, the documents “Report of the commission agent on sales” and “Report to the principal” appear;
• In the directory “Counterparty Agreements” the details “Method of calculation” and “Percentage of commission” appear;
• In the documents “Report on retail sales” and “Sales of goods and services” the tabular part “Agency services” appears;
• In the “Movement of Goods” document, the tabular part “Goods on commission” is added.

Production.

If at least one of the database organizations conducts production activities, then on the “Production” tab you must check the box "Production activities are underway" and you also need to set the type of planned prices that will be inserted into production documents by default, because in standard configuration 1C Accounting 8.2 Finished products are accounted for at planned prices.

All prices used at the enterprise are entered into the reference book “Item Price Types”. You need to select the price type that will be considered the planned price, and use the “Setting item prices” document to enter the planned price for each item of manufactured products. This price will be entered into the documents “Production Report for the Shift” and “Certificate of Provision of Production Services”. If you do not do this, you will have to enter the price in the documents manually each time.

Employees and salaries.

On this tab, you configure the features of maintaining personnel records and calculating wages in organizations of this information base.

Switch “Payroll and personnel records are maintained” can be set to position "in this program", if you plan to keep all calculations and personnel records in this program, or "in an external program", if a separate program will be used to account for settlements with personnel, and settlement data will be loaded into Accounting from it.

IN 1C Accounting 8.2 edition 3 Payroll calculation is implemented in a simplified form, without the ability to enter deviations, absences, or details of accruals. Therefore, as a rule, in small organizations payroll calculations are carried out in an accounting program, while in larger organizations they use an external program for this. Typically, a program from the 1C family is used for this: “Salaries and Personnel 7.7” or “Salaries and Personnel Management 8”.

Switch “Accounting for settlements with personnel is maintained” allows you to configure the level of detail of analytics for account 70 “Settlements with personnel for remuneration”: for each employee or aggregated for all employees.

Typically, those who calculate salaries in an accounting program set the switch to "for each employee", and those who use a special program prefer to unload transactions aggregated for all employees.

When setting this switch, you should remember that maintaining analytics for each employee significantly increases the number of transactions in the system and slows down the program.

Switch “Personnel records are maintained” specifies the level of detail of personnel records in the accounting program. It becomes available when payroll and personnel records are maintained in this program.

Position "Simplified" allows you to maintain all personnel data in the “Employees” directory. And when the switch is installed in position "Full" The interface in the “Employees and Salary” section is changing: it becomes possible to enter documents “Hirings”, “Personnel Transfers” and “Dismissals”, and the program also makes it possible, if necessary, to generate personnel documents based on the data already entered in the “Employees” directory . This is done using the “Generate personnel documents” button, which becomes available in the “Full” switch position.

So, we have mastered the initial and very important stage of working with the 1C Enterprise Accounting program, which must be completed before setting up the features of the accounting policy - setting up accounting parameters.

For organizations that apply tax regimes in accordance with Chapters 26.2 “Simplified Taxation System” and 26.3 “Single Tax on Imputed Income for Certain Types of Activities” of the Tax Code of the Russian Federation, the 1C company has released a special product “1C: Simplified 8”. S.A. talks about what this product is and how it is configured for accounting in a specific organization. Kharitonov, Doctor of Economics, Professor of the Financial Academy under the Government of the Russian Federation.

About the product "1C: Simplified 8"

The program "1C: Simplified 8" is a specially pre-configured version of the basic version of the "Enterprise Accounting" configuration, intended for use by organizations that use only the simplified tax system in accordance with Chapter 26.2 of the Tax Code of the Russian Federation; combination with UTII is supported.

This product differs from “1C: Accounting 8” only in that the developers initially configured it in such a way as to simplify accounting as much as possible under the application of special tax regimes, to make the work transparent, understandable and effective. To do this, they excluded “everything unnecessary” from the interfaces and forms of the objects of this product and, in terms of tax accounting, left only what is directly and directly related to the calculations of the single tax. At the same time, “1C: Simplified 8” retains all the capabilities of “1C: Accounting 8” - just change a special setting and you can keep full-fledged accounting for organizations paying income tax.

About accounting policy settings

"1C: Simplified 8" is a customizable software product, i.e. it provides the ability to control the behavior of the program when registering in the information base of business transactions, depending on the adopted accounting policy.

In this case, in relation to the program "1C: Simplified 8", accounting policy means a set of parameters that control the behavior of the program. The parameters of the accounting policy are the method of estimating inventories in warehouses, a sign of monitoring the provisions of the transition period during the transition to the simplified tax system, etc.

Accounting policy settings are stored in the program in the information register Accounting policies of organizations(menu Enterprise -> Accounting policy -> Accounting policy of organizations).

The first entry in this register is usually made when working with the start assistant when filling out the form Accounting policy(Fig. 1).

Rice. 1

Information on accounting policies for accounting purposes specifies two parameters:

• way to evaluate goods in retail: By purchase price(default) or By sales price;
• method for assessing inventories: FIFO(default) or On average.

Information on accounting policies for tax accounting purposes shall indicate:

• object of taxation: Income reduced by expenses or Income;
• date of transition to a simplified taxation system.

If an organization that has switched to the simplified tax system applies a special tax regime for certain types of activities in accordance with Chapter 26.3 of the Tax Code of the Russian Federation, then the checkbox must be checked in the form The organization is a payer of the single tax on imputed income (UTII).

In fact, the set of accounting policy parameters is not limited only to those parameters that the start assistant suggests specifying. For other parameters, the program automatically sets default values. Perhaps these values ​​correspond to the actual accounting policies of the organization, but perhaps not. In this regard, when mastering the program, it is recommended to open the registration form and analyze the set parameters. All accounting policy parameters are divided into groups according to their intended purpose. The parameters of each group are summarized on separate tabs. In particular, on the tabs Accounting And Production There are parameters that control the behavior of the accounting subsystem.

Accounting Options

On the tab Accounting are indicated (Fig. 2):

• method for assessing inventory in a warehouse;
• method of evaluating goods intended for retail sale;
• the procedure for writing off expenses from account 26 “General business expenses”.

Rice. 2

We discussed setting the first two parameters above. Let's note the following about the third parameter.

By default, general business expenses at the end of the month are transferred from account 26 “General business expenses” to account 20 “Main production”. If the organization’s accounting policy stipulates that such expenses are recognized in full as expenses for ordinary activities of the current period, then on the tab Accounting you must select the Used method checkbox "direct costing".

Production Cost Accounting Options

On the tab Production parameters for accounting for production costs are indicated.

On a subtab Accounts 20.23(Fig. 3) indicates the order that the program should follow when distributing the costs of main and auxiliary production.

Rice. 3

By default, the program distributes these expenses according to the following rules:

• production costs - . There is no alternative option;
• expenses for providing services to third party customers - Based on planned production cost and revenue. Alternative options: By planned production cost, By revenue;
• expenses for providing services to own divisions - At planned production cost. Alternative options: By output volume, By planned production cost and output volume.

The 1C: Simplified 8 program supports two methods of distributing indirect costs: traditional and direct costing.

When using the traditional method, all indirect costs for the reporting period are written off from accounts 25 “General production expenses” and 26 “General expenses” to account 20 “Main production”.

When using the direct costing method, all costs are divided into semi-variable (expenses, the volume of which depends on the volume of production) and semi-fixed (expenses, the volume of which does not depend on the volume of production).

Conditionally variable costs are collected on account 25 and at the end of the month they are written off first to account 20, and then to account 90 (40, 43).

Conditionally fixed costs are collected in account 26 and written off directly to account 90.

The method of distribution of general production expenses, as well as general business expenses, if they are written off to account 20, is indicated on the subtab Accounts 25, 26(Fig. 4).

Rice. 4

Depending on the specifics of the organization’s production activities, different distribution bases may be used when distributing general and production expenses.

The base for distribution of expenses in the program "1C: Simplified 8" is established in the information register Methods for distribution of indirect expenses of organizations in the column Distribution base.

Distribution can be made using one of the following methods:

• Issue volume- the quantity of products produced in the current month and services provided is used as the distribution base;
• Planned cost- the planned cost of products produced in the current month and services provided is used as the distribution base;
• Salary- the amount of expenses reflected in cost items with the type Labor compensation is used as the distribution base;
• Material costs- the amount of expenses reflected in items with the type Material expenses is used as the distribution base;
• Revenue- the amount of sales revenue for each product group is used as the distribution base;
• Direct costs- data on the amount of direct costs for each product group is used as the distribution base;
• Selected direct cost items- as a distribution base, data on specific items of direct costs are used (indicated in the column Direct cost items).

The distribution method can be set with an accuracy of the division and cost item.

This may be necessary when different types of expenses require different distribution methods.

If it is necessary to establish one general distribution method for all general and general production expenses, then when setting the distribution method, you do not need to specify the cost account, division and cost item.

Similarly, a general distribution method is established for all expenses accounted for in one account or in one division.

When establishing a distribution method, the date from which it is applied is indicated. If the established method needs to be changed, a new entry is entered into the register, which indicates both the new method of distribution and the date from which it should be applied.

The program "1C: Simplified 8" supports two methods of accounting for finished products (works, services): with and without using account 40 "Output of products (works, services)". In the first method, it is assumed that the output of products (works, services) during the month is estimated at the planned cost. In accounting, the release is reflected by an entry from the credit of account 40 to the debit of account 43 “Finished products” (to the debit of account 90.02 “Cost of sales” - for work, services). At the end of the month, the actual production costs are written off from the credit of account 20 to the debit of account 40 and the actual cost of products sold (work, services) is adjusted by the amount of the difference.

With the second method, actual costs are written off from account 20, bypassing account 40.

The method of accounting for the issue is indicated on the subtab Release of products and services(Fig. 5).

Rice. 5

By default, it is considered that accounting is maintained Without using count 40. Thus, if it is customary for an organization to evaluate output at planned cost, then the value of the method should be changed.

If the organization is engaged in the production of multi-process products, then on the subtab Redistributions(Fig. 6) it is necessary to indicate the sequence of processing stages.

Rice. 6

The program supports two options for writing off costs: automatically and manually.

The rules for closing cost accounts in the first option are described in the information register Counter production of products (services) and write-off of products for own needs, in the second option are specified using the document Setting the order of departments for closing accounts. Default sequence of repartitions Automatically detected And.

Parameters of tax accounting of income and expenses according to the simplified tax system

The accounting policy parameters for the purposes of Chapter 26.2 of the Tax Code of the Russian Federation are given on the simplified tax system tab.

On a subtab Start of application of the simplified tax system(Fig. 7) it is necessary to indicate the details of the notification of the tax authority about the transition to a simplified taxation system, and also check the box Monitoring the provisions of the transition period, if the organization has switched to a simplified system from the general taxation system and at the time of the transition to accounting in “1C: Simplified 8” there are incomes, expenses and payments that are subject to accounting for the purposes of the simplified tax system.

Rice. 7

In addition to the parameters that were set using the start assistant, the program independently set a number of additional ones.

Specifically, on the subtab Income accounting the program set the flag Reverse income when returning the advance to the buyer, which is in accordance with current legislation.

The need for such adjustment is due to the fact that previously the position of executive bodies on this issue was ambiguous.

For the tax object "income reduced by the amount of expenses" on the tab Expense accounting conditions are set under which certain types of expenses incurred will be taken into account when determining the tax base for a single tax.

Such conditions are provided for material costs, costs of purchasing goods and input VAT. The conditions for recognizing expenses for materials are indicated on the attached tab Material costs(Fig. 8).

Rice. 8

Two conditions are mandatory - receipt of materials and payment of materials to the supplier. They are directly named in Chapter 26.2 of the Tax Code of the Russian Federation, and therefore cannot be changed by the user.

In relation to two further conditions, the following should be considered. According to the current version of subclause 1 of clause 2 of Article 346.17 of the Tax Code of the Russian Federation, another mandatory condition for the recognition of material expenses is their transfer to production (flag Transfer of materials to production set as default).

Federal Law No. 155-FZ dated July 22, 2008 amended this subclause, deleting from it the provision that "expenses for the purchase of raw materials and materials are taken into account as expenses as these raw materials and materials are written off for production". The changes will come into force on January 1, 2009.

Thus, when using the program in 2008, the checkbox should be checked, and when entering information about accounting policies for 2009, it should be cleared.

If the organization has work in progress, then, according to officials, when determining the amount of material expenses that reduce income, it is necessary to subtract their balances in work in progress. Since the position exists, it has been added to the list of conditions, but since, according to the methodologists of the 1C company, it does not follow from the norms of Chapter 26.2 of the Tax Code of the Russian Federation, then the checkbox Reducing costs for the balance of work in progress not installed by default. If the organization takes the same position as the officials, the box must be checked. We believe that by virtue of Federal Law No. 85-FZ dated May 17, 2007, from January 1, 2008, fiscal authorities will no longer insist on the need for special accounting of material costs in work in progress.

The conditions for recognizing expenses for the purchase of goods intended for resale for tax purposes are indicated on the attached tab Expenses for purchasing goods(Fig. 9).

Rice. 9

Two conditions are mandatory - receipt of goods and payment of goods to the supplier. They are directly named in Chapter 26.2 of the Tax Code of the Russian Federation, and therefore cannot be changed by the user.

There are options for two more conditions. The Russian Ministry of Finance believes that another mandatory condition for recognizing expenses is the sale of goods. The methodologists of the company "1C" also agree with this (flag Sales of goods set as default). If the organization takes a different position and is ready to defend it in court, then the checkbox must be unchecked.

Officials consider another condition for recognizing expenses to be receipt of income from the sale of goods, that is, receipt of payment from the buyer. Since the position exists, it has been added to the list of conditions, but since, according to the methodologists of the 1C company, it does not directly follow from the norms of Chapter 26.2 of the Tax Code of the Russian Federation, then checkbox P receiving income (payment from the buyer) not installed by default. If the organization adheres to the same position as the officials, the flag must be installed.

The conditions for recognition for tax purposes of expenses in the form of value added tax paid on purchased inventory items, works, services are indicated on the attached tab Input VAT(Fig. 10).

Rice. 10

Two conditions are mandatory - presentation of the tax for payment and payment of the tax. They are directly named in Chapter 26.2 of the Tax Code of the Russian Federation, and therefore cannot be changed by the user.

Regarding one more condition, the situation is ambiguous. The Russian Ministry of Finance believes that expenses in the form of amounts of “input” VAT on purchased goods intended for further sale are recognized on the same date as expenses for the purchase of the goods themselves, that is, only after their sale (according to subparagraph 2, paragraph 2 Article 346.17 of the Tax Code of the Russian Federation). This is stated, in particular, in the letter of the Ministry of Finance of Russia dated July 7, 2006 No. 03-11-04/2/140.

There is another point of view on this issue, according to which “input” VAT can be included in expenses as goods are paid for, without waiting for their sale. The amount of VAT paid to sellers is a separate type of expense recognized when applying the simplified tax system (subclause 8, clause 1, article 346.16 of the Tax Code of the Russian Federation). And subparagraph 2 of paragraph 2 of Article 346.17 establishes a special procedure for recognizing expenses in the form of the cost of goods intended for further sale, moreover, reduced by the amount of “input VAT,” i.e., the expenses specified in subparagraph 23 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. Thus, Article 346.17 of the Tax Code of the Russian Federation does not provide for a special procedure for recognizing expenses in the form of VAT amounts paid on these goods. Therefore, these expenses can be recognized according to the general rules, at the time of actual payment on the basis of paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation. However, it should be understood that since this point of view differs from the position of the Russian Ministry of Finance, there is a possibility that it will have to be defended in court.

In order to reduce tax risks, 1C methodologists set the Accepted expenses for purchased goods (work, services) flag as the default value.

Parameter for calculating contributions to the Social Insurance Fund of the Russian Federation

Organizations applying special tax regimes are not required to pay insurance contributions for social insurance of employees.

In this case, a special procedure for financing benefits for temporary disability is applied (with the exception of benefits in connection with an accident at work or an occupational disease and for the period of maternity leave, Federal Law dated December 31, 2002 No. 190-FZ, letter of the Federal Social Insurance Fund of the Russian Federation dated January 18 .2005 No. 02-18/07-306). This procedure provides for payment of sick leave at the expense of:

• funds of the Federal Social Insurance Fund of the Russian Federation - in terms of the amount of benefits not exceeding for a full calendar month one minimum wage established by law (from September 1, 2007 - 2,300 rubles, from January 1, 2009 - 4,330 rubles);
• employers' funds - in the part of the benefit amount exceeding one minimum wage.

By default, the program assumes that the organization does not pay contributions voluntarily. In order for the program to calculate contributions, you must check the box on the Social Insurance Fund subtab Voluntary contributions to the social insurance fund are paid.

Tax accounting parameters for UTII

If an organization that uses a simplified taxation system pays a single tax on imputed income for certain types of activities, then on the UTII tab (appears when the checkbox is checked UTII for certain types of activities) must be indicated (Fig. 11):

• whether the organization is recognized as a UTII payer for retail trade. By default, it is considered that it is recognized (the flag is set Retail trade is subject to a single tax on imputed income);
• what method is used to distribute expenses that cannot be directly attributed to activities subject to UTII - For the quarter(default) or Cumulative total year to date;
• what is used as the basis for the distribution of such expenses: Sales income (SA)(default value), Total income (NU) or Income accepted (NU).

Rice. eleven

For distribution method Total income (NU) The sum of all income of the organization determined by the cash method is used as a base - the value of the indicator “Income - total” of the Book of Income and Expenses (hereinafter referred to as KUDiR). In the current version of KUDiR, this indicator is absent, since these columns were canceled by order of the Ministry of Finance of Russia dated November 27, 2006 No. 152n (registered with the Ministry of Justice of Russia on December 28, 2006 No. 8700). The financial department took into account the decision of the Supreme Court of the Russian Federation dated May 26, 2006 No. GKPI06-499, which declared Column 4 “Income - total” and Column 6 “Expenses - total” of Section 1 “Income and Expenses” invalid.

For distribution method Income accepted (NU) the base is the amount of the organization’s income taken into account when determining the tax base for the single tax (the indicator Income from KUDiR) plus income attributed to activities subject to UTII (also determined by the cash method).

The additions made to the accounting policy must be written down, and then the register entry form must be closed (both actions can be performed simultaneously by clicking on the button ).

The key to proper accounting and tax accounting in the 1C Accounting 8 program is the correct setting of accounting parameters and accounting policies. 1C developers tried to make these settings simple and understandable. However, there are a number of pitfalls that even experienced users can stumble over.

Of course, we could limit ourselves to presenting a list of these pitfalls. Unfortunately, each user has their own pitfalls. Therefore, the article describes the meaning and purpose of each settings parameter.

In the 1C Accounting 8 program there is no single object where it would be possible to describe the accounting policies of the organization. Someone will object, what about the periodic register of information “Accounting Policies of Organizations”? Yes, there is such a register. However, it plays a subordinate role in relation to the “Set up accounting parameters” form. In addition, certain accounting policies are defined in the corresponding configuration documents. As a result, it turns out that the entire accounting policy must be described at three levels of the hierarchy, starting from the top level.

• Top level. Determined by the settings in the “Configuring Accounting Parameters” form.
• Average level. Determined by entries in the information registers “Accounting policies of organizations” and “Accounting policies (personnel)”.
• Lower level. Defined by some documents.

From the point of view of program users, this is not very convenient. It is intuitively felt that accounting parameters and accounting policies are somehow related to each other. But how? This is not always obvious. As a result, questions arise.

1) Why in one information base (IS) for any organization you can choose any taxation system: OSN or simplified tax system. And in another information security program, the program allows you to specify, for example, only the simplified tax system!!!

2) The help to the form “Setting up accounting parameters” says literally the following: “The form is intended for setting accounting parameters that are common to all information base organizations.” From this we can easily conclude that the effect of the parameter set in this setting certainly applies to all organizations of the enterprise. In fact, this rule does not always apply so clearly.

3) Refusal in accounting policy, for example, from conducting calculations in an accounting program, blocks the relevant documents. But the absence in the accounting policy of an indication of conducting, for example, production activities does not block the corresponding documents in the program.

Since the volume of material is large, the article consists of three parts.

• 1C Accounting 8. Part 1: Setting up accounting parameters.
• 1C Accounting 8. Part 2: Accounting policies of organizations.
• 1C Accounting 8. Part 3: Accounting policies in configuration documents.

The material presented in the article relates to the 1C Accounting 8 and 1C Accounting 8 CORP programs. All pictures are screenshots of the 1C Accounting program 8th edition. 2.0.26.8.

1C Accounting 8. Part 1: Setting up accounting parameters

The parameter values ​​specified in the “Configuring Accounting Parameters” form directly affect the setting of accounting policies. It is for this reason that you should start not with the “Accounting Policies of Organizations” register, but with the “Setting Accounting Parameters” form. You can open it, for example, using the “ENTERPRISE Setting up accounting parameters” command.

Tab “Types of activities”

At first glance, this bookmark does not raise any questions. But it is precisely on it that a time bomb is laid.

However, let's take things in order. The tab clearly displays two types of activities.

• Flag “Production of products, performance of work, provision of services.”
• Flag "Retail".

Someone may be surprised, where is the wholesale trade? There is no need to specifically set the presence of wholesale trade in the accounting parameters, and then in the accounting policy. This type of activity is already specified in the configuration by default. Therefore, regardless of the state of these flags, any organization of the enterprise can engage in wholesale trade.

Flag “Production of products, performance of work, provision of services.”

The guidelines state that this flag should be set if at least one of the enterprise organizations is engaged in the production of products, performance of work or provision of services. After setting the flag, another bookmark will be displayed. This is the "Production" tab. It is necessary to indicate the type of price that will play the role of the planned cost for the products (works, services).

Flag "Retail".

The flag should be set if at least one of the enterprise's organizations is engaged in retail trade. After setting the flag, another bookmark will be displayed. This is the “Retail Products” tab. On it you can specify additional analytics for accounting for goods sold at retail through a manual point of sale (NTP).

Displaying the “Retail Products” tab may provoke a false conclusion. It’s as if the “Retail trade” flag should be set only if an organization wants to set up additional analytics for retail trade via NTT. Not only! The state of the flag is very important for determining the accounting policy of the organization.

Setting these flags has variable effects. So, if in the form “Setting up accounting parameters”, the flag “Production of products, performance of work, provision of services” is set, then in the information register “Accounting policies of organizations” for any organization it will be possible to either confirm or refuse to conduct production activities (works, services). The same applies to the Retail flag.

On the contrary, clearing these flags has an unconditional effect on accounting policy. In this case, the program will not allow any organization to indicate such types of activities as retail trade or production activities in the “Accounting Policies of Organizations” information register.

In order to properly conduct manufacturing and retail activities, it is very important to remember the following.

Attention. The state of the flags “Production of products, performance of work, provision of services” and “Retail trade” does not prohibit the conduct of production activities and activities related to retail trade in the program. And it's very bad.

This state of affairs can lead to serious accounting errors. For example, if the “Production of products, performance of work, provision of services” flag is cleared, the program does not block the documents “Request-invoice” and “Production report for the shift”. It allows you to arrange and carry them out.

Therefore, if an accountant conducts production activities without indicating it in the accounting policy, then when closing the month there will be errors in the process. In turn, this will lead to incorrect calculation of the actual cost of finished products and adjustments to output. Cost accounts will not be closed correctly.

A similar situation will arise if the accounting policy does not specify the type of activity “Retail trade”, but the accountant nevertheless registers retail transactions.

Attention. Accounting policy provisions are used in month-end closing regulations.

Of course, it would be better if the program could block transactions that do not comply with accounting policies. Unfortunately, this is not provided everywhere. How to be?

No need to split hairs. If the organization conducts production activities, be sure to set the flag “Production of products, performance of work, provision of services.” The same applies to retail.

It can be assumed that the presence of the “Types of Activities” tab is due to the possibility of multi-company accounting in one information base. And, probably, because even for single-company accounting there can be organizations with a very large amount of information.

These circumstances can lead to a noticeable increase in the closing time for the month. However, in the overwhelming majority of cases, there is no meaningful need for multi-company accounting. Also, a huge number of organizations have quite small information databases.

For such organizations, in order to protect themselves, it is advisable to set the flags “Production of products, performance of work, provision of services” and “Retail trade”. Regardless of whether or not the organization has production activities and retail trade.

Tab "Taxation systems"

This tab indicates those taxation systems that will be available in the “Accounting Policies of Organizations” information register.

All taxation systems.

Setting this flag has a variable effect on accounting policies. More precisely, when you activate this radio button for any organization of the enterprise in the information register “Accounting policies of organizations”, you can specify one of the following taxation systems.

• General taxation system in organizations.
• General system of taxation of entrepreneurs (NDFL).
• Simplified taxation system for organizations and individual entrepreneurs.

In other words, all four tax systems are available. Activating this radio button displays the “Income Tax” tab.

Simplified taxation system.

Activating this radio button has an unconditional effect. When activated, in the information register “Accounting Policies of Organizations” it will be possible to indicate only the simplified tax system for organizations or individual entrepreneurs.

Personal income tax of an individual entrepreneur.

The presence or name of this radio button confuses even users who are well aware of the tax system. Here is a typical reasoning.

The name of the tab “Taxation Systems” means that all taxation systems should be listed on it. And in this sense, the names of the radio buttons “All taxation systems” and “Simplified taxation system” correspond to the user’s expectations. But the name of the radio button “Individual Entrepreneur Personal Income Tax” is confusing. There is no such taxation system in the Tax Code of the Russian Federation.

True, under this radio button there is explanatory text: “Keeping records of individual entrepreneurs paying personal income tax on income from business activities.” But it doesn’t help everyone either.

In fact, activating the “Individual Entrepreneur Personal Income Tax” radio button means the following. The accounting policy certainly establishes only the SST for individual entrepreneurs. But the same can be done by selecting “All taxation systems”, and then for an individual entrepreneur, indicate the DOS in the accounting policy.

It seems that there would be less misunderstandings if the “All Tax Systems” tab included the following radio buttons.

• All tax systems. For organizations and individual entrepreneurs at the choice of OSN or simplified tax system.
• General taxation system. For organizations and individual entrepreneurs only OSN.
• Simplified taxation system. For organizations and individual entrepreneurs only the simplified tax system.

But we have what we have.

Activating this radio button hides the “Income Tax” tab.

Tab "Inventory"

There is no ambiguity on this tab.

Let us recall that in accounting, inventories are recorded in the following accounts.

• Account 07, Equipment for installation.
• Count 10,Materials.
• Count 21, Semi-finished products of own production.
• Score 41, Goods.
• Score 43, Finished products.

Flag “Write-off of inventories is allowed if there are no balances according to accounting data.”

At the initial stage of putting a program into operation, this situation often arises. There are actually goods and materials in the warehouse. However, they have not yet been entered into the program in the form of initial balances. However, in current activities, the accountant needs to register the write-off of materials for production or the shipment of goods to customers.

In this situation, it is advisable to set the flag “Write-off of inventories is allowed if there are no balances according to accounting data.” This will allow the accountant to post documents. Of course, negative debit balances will appear on the inventory accounts.

It's OK. Once all opening balances have been entered and verified, these red minuses will disappear. After this, it is strongly recommended to clear the checkbox “Write-off of inventories is allowed if there are no balances according to accounting data.” This will allow the program to control attempts to write off something that is not in stock.

Attention. Unfortunately, any state of the flag “Write-off of inventories is allowed if there are no balances according to accounting data” applies unconditionally to all organizations of the enterprise.

What does this affect? With multi-company accounting in different organizations of the enterprise, the initial balances are usually entered in full at different times. Therefore, if in some organization the opening balances were entered first, then the accountant of this organization will not be able to prohibit the write-off of missing inventories. We will have to wait until all organizations have deposited their balances.

Obviously, this is very inconvenient for multi-company accounting.

The flag “Returnable containers are kept in check.”

Setting the flag will lead to the appearance of the “Containers” tab in the receipt and expenditure documents for inventory accounting. This flag should be set if at least one organization of the enterprise keeps records of returnable packaging.

Attention. It is a pity that the accounting policy does not provide for a variable choice of packaging accounting.

Therefore, if at least one organization keeps records of containers, then all other organizations of the enterprise will be forced to put up with the unnecessary “Container Accounting” tab in their invoices.

The “Setting up analytical accounting” section allows you to enable or disable additional analytics on inventory accounts.

Flags “Recording is maintained by batches (receipt documents).”

Keeping records by batch is one of the most important functional features of the accounting program on the 1C Enterprise 8 platform. This was not the case in the 1C Accounting 7.7 program. At the request of the seven accountants, programmers contrived to set up batch accounting.

Now there is no need to get creative. Just check the “Accounting is maintained by batches (receipt documents)” flag.

Setting this flag will result in the automatic addition of the “Parties” subaccount to the Inventory accounts. Since many of these accounts have a tax accounting (TA) attribute, party accounting will be maintained not only in accounting (AC), but also in TA.

Removing the flag leads to the removal of the “Party” sub-account on these accounts.

Setting the flag “Accounting is maintained by batches (receipt documents)” has a variable effect. That is, in the accounting policy, an organization can choose the “By average cost” or “By FIFO” method.

If the flag “Accounting is maintained by batches (receipt documents)” is cleared, then only one option remains: “At average cost”. True, the user can still indicate the “FIFO” method in the “Accounting Policies of Organizations” information register. In this case, the program will warn you that you need to add the “Parties” subaccount on the corresponding accounts.

There is no need to open the “Configuring Accounting Parameters” form specifically for this. If the user continues to insist on the “FIFO” method, then the program will connect the “Parties” subaccount directly from the accounting policy to the accounts.

Quantitative and total accounting is always maintained on the inventory accounts for the “Nomenclature” and “Parts” subcontos. This is provided by the configuration. But when accounting by warehouses, three alternative options are possible.

1. Accounting for warehouses (storage places) “Not maintained.”

If you activate the “Not maintained” radio button, then the “Warehouses” subaccount will be removed from the inventory accounts. In this case, the “Warehouse” attribute will remain in the receipt and write-off documents, but it will not be used when posting documents.

Of course, if accounting for warehouses is not maintained, then it makes no sense to talk about either quantitative accounting or total accounting for warehouses. In other words, no information exists regarding warehouses.

Attention. Regardless of the state of this radio button, the following accounts are always accounted for by warehouse.

• Account 41.12, Goods in retail trade (in NTT at sales value).
• Account 42.02, Trade margins in non-automated retail outlets.

It is advisable to choose this option in cases where the organization does not have warehouses or has only one warehouse. In this case, quantitative and total accounting is carried out only by item and batch.

2. Accounting for warehouses (storage locations) “Keeps by quantity.”

When choosing this option, the “Warehouses” subaccount is added to the inventory accounts. In the context of this subconto, only quantitative records are maintained. It is advisable to install this option in the case when the same item in different warehouses has the same price. That is, it does not depend on the storage location.

When setting this flag in receipt and write-off documents, the “Warehouse” attribute must be filled in.

3. Accounting for warehouses (storage locations) “Keeps by quantity and amount.”

When choosing this option, the “Warehouses” subaccount is added to the inventory accounts. But now, unlike the previous option, total and quantitative accounting will be carried out in the context of warehouses. The same as for the subconto “Nomenclature” and “Parties”.

This option should be set in the case where the same item item in different warehouses can have different accounting prices.

Tab “Retail Products”

The “Retail Goods” tab is displayed if the “Retail Trade” flag is set on the “Types of Activities” tab.

First of all, please note that this tab does not detail all retail trade, but only trade through manual retail outlets (NTPs). The following accounts are used for trading via NTT.

• Account 41.12 “Goods in retail trade (in NTT at sales value).”
• Account 42.02 “Trade margins in non-automated retail outlets.”

Analytical accounting of goods under these accounts is always carried out by warehouse. That is, if you disable warehouse accounting on the “Inventory” tab, then the “Warehouses” subaccount will still remain on these accounts.

On the “Retail Goods” tab, you can connect additional analytics, subconto to accounts 41.12 and 42.02.

• Flag “By nomenclature (revolutions)”. Setting the flag will lead to the fact that in account 41.12 “Goods in retail trade (in NTT at sales value)” the subaccount “(about) Nomenclature” is connected. This will allow, for example, in the “Turnover Balance Sheet” report to view debit turnover for this account with detail down to item items. However, since the subconto is negotiable, the report will not show information about the balance of the item in the NTT.
• Flag “At VAT rates”. If this flag is set, then the sub-account “VAT Rates” is connected to accounts 41.12 “Goods in retail trade (in NTT at sales price)” and 41.02 “Trade margin in non-automated retail outlets”.

It is advisable to set this flag if retail trade of goods is carried out with different VAT rates (10% and 18%).

Any state of these flags certainly applies to all organizations of the enterprise. The chart of accounts is general.

The “Retail Products” tab displays settings only for trading via NTT. This leads to a false conclusion. If organizations conduct wholesale trade and retail trade, but only through ATT, then the “Retail trade” flag does not seem to have to be set. This is wrong!

Attention. If at least one organization of the enterprise conducts any type of retail trade (through ATT and/or NTT), be sure to set the “Retail trade” flag.

“Production” tab

The “Production” tab is displayed if the “Production of products, performance of work, provision of services” flag is set on the “Types of Activities” tab.

In the standard configuration of 1C Accounting 8, accounting of finished products is carried out only at planned prices. Therefore, on the “Production” tab, you should specify the price type that will play the role of the planned price.

Let me explain. A specific product can be manufactured, say, in the middle of the month and sent to the finished goods warehouse, debit account 43 “Finished goods”. This account has a mandatory sub-account “Nomenclature”. Quantitative and total accounting is carried out on this sub-account. This means that when writing off finished products to a warehouse, you must indicate not only the name of the finished product, but also its price.

However, the actual price at the time of product release is usually unknown. It will be known only at the end of the month. When all direct and indirect costs are written off to account 20 “Main production”, to the product group, which includes these products.

And since the actual price is unknown, it means that some other price must be used. Since the actual price during the month is unknown, the standard configuration of 1C Accounting 8 records finished products only at planned prices. At this price, finished products are delivered to the finished goods warehouse. How to calculate the target price is a matter for the planning department of the enterprise.

All price types used at the enterprise are described by the user in the “Item Price Types” directory.

Formally, any element of this directory can be used as a planned price. Of course, the name doesn't matter. Meaningfulness matters.

The products manufactured, the work performed and the production services provided are described in the “Nomenclature” directory. For these items, using the “Setting Item Prices” document for the planned price type, it is advisable to assign specific price values.

After these settings, the values ​​of planned prices (products, works, services) will be automatically inserted into the documents “Production Report for the Shift” and “Certificate of Provision of Production Services”. Otherwise, you will have to enter them manually each time.

Tab "Cash"

Setting the flag “By cash flow items” adds the subconto “(about) Cash flow items” on the following cash accounting accounts.

• Account 50. Cash desk.
• Account 51. Current accounts.
• Account 52. Currency accounts.
• Account 55. Special bank accounts.

In accordance with the order of the Ministry of Finance of the Russian Federation dated July 22, 2003 N 67n “Cash Flow Report (Form No. 4)” the following organizations may not submit.

• Point 3. Small businesses that are not required to conduct an audit of the accuracy of their accounting records.
• Clause 4, para. 1. Non-profit organizations.
• Clause 4, para. 3. Public organizations (associations) that do not carry out entrepreneurial activities and, apart from disposed property, do not have turnover in the sale of goods (works, services), as part of their financial statements.

All other organizations are required to submit a “Cash Flow Statement (Form No. 4).” In the 1C Accounting 8 program, it can be generated if the “By cash flow items” flag is set.

Attention. Even if your organization does not report on Form No. 4, still check the box in the “Cash” detail. This will greatly help both the accountant and the director when analyzing cash flows.

Tab “Settlements with counterparties”

For management accounting purposes, on this tab for all organizations of the enterprise, you can specify payment terms for customers and payment terms for suppliers.

If necessary, similar parameters can be specified in the agreement with a specific counterparty. The payment terms specified in the agreement with the counterparty for the program are of higher priority than the payment terms specified in the accounting settings.

Arrears based on payment terms can be further analyzed in the reports of the Anti-Crisis Management Center. It is located on the function panel, on the “Manager” tab. There are two groups of reports on debt settlements.

Settlements with buyers.

• Dynamics of customer debt.
• Buyers' debt.
• Buyers' debt by debt terms.
• Overdue debt from buyers.

Settlements with suppliers

• Dynamics of debt to suppliers.
• Debt to suppliers.
• Debt to suppliers by debt terms.
• Overdue debts to suppliers.

Tab "Accounts with personnel"

The parameters set on this tab certainly apply to all organizations of the enterprise.

Payroll accounting and personnel records.

In this section, you must indicate in which program you plan to keep personnel records and perform payroll calculations.

• In this program. Activation of this radio button indicates that payroll calculations and personnel accounting are planned to be performed in the 1C Accounting 8 program.
• In an external program. Activation of this radio button indicates that payroll calculations and personnel accounting are planned to be performed in an external program. Usually this is a specialized program 1C Salary and personnel management 8.

Activating the radio button “In an external program” will block all personnel and settlement documents in the 1C Accounting 8 program. That is, they cannot be used. This allows you to avoid calculation errors resulting from overlapping data from different programs.

Analytical calculation with personnel.

Settlements with personnel can be carried out collectively for all employees or separately for each employee.

• For each employee. This radio button must be activated if personnel accounting and salary calculations are performed in the 1C Accounting 8 program. Otherwise, it will be impossible to generate those regulated reports that indicate information for each employee. For example, prepare data for transfer to the Pension Fund.
• Summary for all employees. It is advisable to activate this radio button if personnel accounting and salary calculations are performed in an external program, for example, 1C Salary and personnel management 8.

Activating the radio button “For each employee” adds the subaccount “Employees of organizations” to the following accounting accounts.

• Account 70 “Settlements with personnel for wages”.
• Account 76.04 “Settlements on deposited amounts.”
• Account 97.01 “Payroll expenses for future periods.”

On the contrary, activating the radio button “Summary for all employees” deletes the subaccount “Employees of organizations” on these accounts.

Accountants often have a question about which analytics option to choose: “For each employee” or “Summary for all employees.” For calculations in the accounting program itself, everything is usually clear: only “For each employee.”

But for calculations performed in an external program, there are options. And some accountants, without hesitation, choose the first option - “For each employee.” The following arguments are usually given in favor of such a decision.

• Salary calculations must be carried out for each employee. Who can argue against this! But the accounting program does not need this information. All detailed calculations for employees are carried out in an external program, for example, 1C Salary and personnel management 8.
• It is necessary to generate standard reports in an accounting program. Of course you can, but you shouldn’t kill your accounting program for the sake of it. The 1C Salary and Personnel Management 8 program has many specialized reports on personnel accounting and accruals. Moreover, such reports do not even exist in the accounting program.
• It is necessary to prepare and generate regulated reports on payroll calculations. All regulated reports can be prepared in the 1C Salary and Personnel Management 8 program. If desired, the accountant can prepare some of these reports in the accounting program after a consolidated loading of data from the calculation program.
• In the accounting program, you must have all the postings for accruals and deductions for each employee. For what?

The following counterarguments can be given against the last argument.

Let us recall that personnel accounting and payroll calculations in the 1C Salary and Personnel Management 8 program assumes that monthly calculation data is uploaded from this program to the 1C Accounting 8 program. Depending on the settings, they will be uploaded collectively or separately for each employee.

Let's assume that employees only have a salary. For this case, the settlement program creates 7 accounting entries for each employee. This includes payroll and personal income tax and 5 entries for insurance premiums. This means that if there are 100 people in an organization, then 8,400 accounting entries need to be downloaded per year.

And, if we add here sick leave, insurance payments, allowances, compensation, bonuses, etc. the number of uploaded transactions will increase even more.

The question arises: why should an accounting program be loaded with unnecessary information every month? Swelling of the information base can lead to a significant decrease in the performance of the accounting program.

Therefore, if there are no serious items to upload with detail by employee, we upload them in summary form. When preparing regulatory reports, if something doesn’t go well in terms of payroll calculations and insurance premiums, the accountant can easily determine where the ears are coming from. Gives instructions to the calculator. It finds errors, corrects them, and uploads the updated data back into the accounting program.

Tab “Income Tax”

The “Income Tax” tab is displayed if the “All taxation systems” flag is selected on the “Taxation systems” tab. Having reached this tab, some accountants remain perplexed for a long time. Why are there different income tax rates?

The “Different income tax rates apply” flag.

The general tax rate for income tax in the amount of 20% is established in paragraph 1 of Art. 284 Tax Code of the Russian Federation. In this case, it is distributed as follows.

• 2 % the tax amount is subject to credit to the federal budget of the Russian Federation.
• 18 % the tax amount is subject to credit to the budgets of the constituent entities of the Russian Federation.

But it also says that constituent entities of the Russian Federation have the right to lower the tax rate, subject to credit to the budget of the corresponding subject, for certain categories of taxpayers. In this case, the tax rate established by the law of a constituent entity of the Russian Federation cannot be lower than 13.5 percent.

Thus, if multi-company accounting is maintained in the information base and if all organizations of the enterprise are registered in one subject of the federation, then the flag “Different income tax rates apply” must be cleared. In this case, uniform profit tax rates for all organizations are established in the periodic information register “Income Tax Rates”.

This register does not indicate the organization. This indicates that the rates specified in it apply to all organizations of the enterprise. If in the subject of the Russian Federation where all these organizations are registered, a reduced income tax rate is applied, then it is enough to manually replace 18% with the desired value.

A different situation arises when several conditions are met simultaneously.

• The program maintains multi-company accounting.
• There are at least two enterprise organizations registered in different federal subjects.
• These federal subjects have reduced income tax rates.

If all these conditions apply, then you need to set the “Different income tax rates apply” flag. In this case, the income tax rate to the federal budget, as before, is described in the “Income Tax Rates” information register.

Please note that now it does not display rates in the constituent entity of the Russian Federation. The rates of the constituent entities of the Russian Federation are described in another periodic register of information “Rates of income tax to the budget of the constituent entities of the Russian Federation.” The figure shows one possible option for filling it out.

Section “The cost of property and services pre-paid under the agreement in foreign currency is determined as of the date.”

This section is important for those organizations that are engaged in foreign economic activity. For example, they import and or export goods. In this case, advance payment for purchased or sold property is made in foreign currency. In this case, it becomes necessary to convert foreign currency into rubles.

Federal Law of December 28, 2010 No. 395-FZ in the Tax Code of the Russian Federation in paragraph 8 of Article 271, paragraph 10 of Article 272 and paragraph. 3 clause 316 of the Tax Code of the Russian Federation, additions have been made regarding the accounting of advances denominated in foreign currency. They came into force on January 1, 2010, based on the provisions of paragraph 3 of Art. 5 FZ-395.

Attention. According to these additions, in the case of receipt (transfer) of an advance, income (expenses) expressed in foreign currency are converted into rubles at the rate of the Central Bank of the Russian Federation on the date of receipt (transfer) of the advance.

The procedure for accounting for income and expenses expressed in foreign currency remains the same. Income (expenses) expressed in foreign currency are recalculated for tax purposes into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of recognition of the corresponding income (expense).

In this regard, the radio buttons listed below have the following meaning.

• Receipts or sales of property and services. Until December 31, 2009 inclusive, the cost of property and services pre-paid under an agreement in foreign currency was assessed at the exchange rate on the date of receipt or sale of this property and services. In other words, starting from 01/01/2010 this radio button cannot be used.
• Receiving or issuing an advance. It is this radio button that must be activated from 01/01/2010. From this date, the cost of property and services pre-paid under the contract in foreign currency is assessed at the exchange rate on the date of receipt or issuance of the advance.

If you do not activate the radio button “Receiving or issuing an advance payment”, then, for example, from 01/01/2010 the document “Sales of goods and services” will generate incorrect transactions.

The “Applies from” attribute automatically indicates the date from 01/01/2010. The program will not allow you to change it to an earlier date. But if accounting in the program began, for example, on 01/01/2011, then you can specify this date. Although this is not necessary.

conclusions

Let's summarize.

1. Before filling out the information register “Accounting Policies of Organizations”, be sure to fill out the “Setting up Accounting Parameters” form. The fact is that even for a pure infobase in this form there are default settings. They may not comply with your organizations accounting policies.

2. Some settings of the “Configuring Accounting Parameters” form are not visibly reflected in the “Accounting Policies of Organizations” information register. However, they must be treated very carefully. Otherwise, errors in the information base are very possible.

3. Some settings in the “Setting up accounting parameters” form certainly apply to the accounting policies of all organizations of the enterprise. For example, you refused to account for containers. It's OK. You can open the “Configuring accounting parameters” form again and reconfigure it, that is, specify container accounting.

4. Not all parameters of the “Set up accounting parameters” form are elements of accounting policy. For example, “Container accounting” is not an element of the accounting policy. This means that if records have already been kept in the information base, then after changing the state of the flag, for example, “Container accounting”, there is no need to re-enter the documents.

5. Some parameters of the “Configuring Accounting Parameters” form determine the accounting policies of organizations. For example, the flag “Production of products, performance of work, provision of services.” Therefore, if the state of this flag changes, it is necessary to perform a group re-posting of documents.