", November 2017

Both beginners and experienced users have questions about closing 20, 23, 25, 26 accounts. Using the example of the program “1C: Enterprise Accounting 8”, ed. 3.0, let’s look at what settings need to be made so that cost accounts are closed correctly every month.

Setting up accounting policies

The organization's accounting policy is created in the program annually, and reference books are filled out along with it: methods for determining indirect costs and a list of direct costs.

The screenshot shows that it is possible to check two boxes:

« Output" - should be owned by those organizations engaged in production.

« Carrying out work and providing services to customers» – should be used by organizations that specialize in providing production services.

If none of these settings are selected, then it is understood that the program is run by a trading organization - “bought and sold” - nothing will be produced and no services will be provided, therefore, the account will not be used at all in the activities of such an organization.

Recommendations for correcting errors that occur when closing a month

A very common situation is that the closing of the month was successful, the program did not produce any errors, but when generating the balance sheet, the user notices that on January 20 the account was closed to the account on August 90 or was not closed at all. You need to do the following:

look at the entries in the routine operation “Closing accounts: 20, 23, 25, 26” to which account the account was closed /. If it closed on August 90, then you need to check the list of direct expenses; perhaps there are not enough entries here;

according to the report “Analysis of sub-conto: item group, analyze for which item group and cost item the account was not fully/partially closed / to account 90.02. If the direct expense accounts are not closed at the cost of production, this may mean that there is work in progress in the program, there are not enough entries in the list of direct expenses, or there is no revenue for this item group.

After checking the documents and making changes to them, you must close the month again.

It also happens that the program produces errors indicating where the problem is and what needs to be done to correct these errors. Everything is simple here, you should read all the information that the program provided, correct errors following the recommendations, and close the month again.

In conclusion, let us once again draw attention to the fact that the organization’s accounting policy is created annually, and along with it, methods for distributing indirect costs and a list of direct costs are created. The list of direct expenses is key, precisely due to the presence of entries in it, the program “1C: Accounting 8”, ed. 3.0, determines what to write off as indirect expenses when closing the month, and what to direct expenses.

How to make the end of the month not swear at previous periods in 1C: Accounting 8.3 (revision 3.0)

2018-11-02T12:29:21+00:00

We are all familiar with such a wonderful regulatory operation as “Closing the month” in 1C: Accounting 8.3 (revision 3.0).

And we have all been in a situation where we need to close a period, and the program begins to require us to re-run and close the previous period.

You start to close the previous period, and she again demands to redo the earlier periods.

And so on ad infinitum. If you redo the old periods, the numbers creep in, but the reporting has already been submitted. And the year is closed. This is a real nightmare for an accountant. What to do?

Making a backup copy

First of all, before closing the period - I highly recommend make a backup bases. This will allow us to safely transfer documents, knowing that if something happens we can always return to the original state. It is written about how to make a backup copy.

Read errors carefully

Next point. If we are going to do all the month closures, say, for 2013, we first need to cancel all the month closures for the year, and then sequentially, starting in January 2013, perform month closure after month closure.

Further. Carefully read the errors that the program writes. Skip surgery only as a last resort. Usually, it is enough to correctly configure the parameters and correctly close the first month of the year, and then everything goes like clockwork. Take your time, deal with these mistakes once and forget about them forever.

But let’s assume that we have already closed all the years up to 2013 (or we have transferred all the documents from the old edition 2.0 to 1C 8.3) and we need to close 2013 without changing previous years. We begin to carry out the closing of January 2013, and the program swears - they say repeat the closing of December 2012! Don't give in. Because if you start rescheduling the closing of 2012, all the numbers will creep up, and the year is already closed.

We deceive the program

In this case, it is correct to make 1C: Accounting 8.3 think that 2012 is closed correctly and nothing needs to be transferred there.

Learn how to do this below step by step.

Clearing the register "Irrelevant routine operations"

1. Open the "All functions" menu item. It is written about how to do this.
2. Find the "Information Registers" item in the window that opens. Open it to the plus sign.
3. In the list of registers, find the item " Irrelevant regulatory operations"Open it.
4. Remove all items from this window. Select one by one and press Delete or the delete button on the panel.

Setting up the register "Months excluded from reconsideration"

Attention! In new versions of Enterprise Accounting (from version 3.0.63.20 for sure), the “Months excluded from re-posting” register is no longer used.

Now, right at the end of the month, you can click on the “Reposting documents” link and select the “Reposting is not required” option.

If closing the month still requires re-entering the documents for the previous year, open the " " menu again, find and open the information register in it " Months excluded from reconsideration".

Your task is to create a separate entry in this register for each month of 2012 (I remind you that we are trying to close 2013, and 1C is complaining that we need to reschedule 2012) (using the Create button):

Let's exclude January 2012 from the re-run - the entry will be like this:

Click the "Save and Close" button.

Then February 2012:

Now you should be able to close the month for January 2013.

What other options are there?

Here I will describe stories from readers that they share when analyzing the error of closing the month at home.

A reader from Bryansk writes:

We have been working in 1s 8.3 since 2016, and the company itself since 2013. Now I tried to delete the hiring of employees from 2013, hired them from 12/01/15 (I entered the salary balances). AND EVERYTHING WORKED)))) HURRAY!

Ivan Vatumsky shares his case:

Users re-closed documents in 2015, after which they needed to re-close 2015 again.

It turned out that in the “Month Closing” operation, not a single operation is displayed for the required period.

It turned out that the reason for this was in the information register “Dates for entering initial balances”, which were set exactly on 12/31/2015 and thereby instructed the program not to perform routine month-closing operations.

How to close the month in the 1C 8.3 Accounting program?

At the end of each month, for the correct generation of reporting, in 1C Accounting 8.3 it is necessary to do “Closing the month”. Let's look at how to do this in the form of step-by-step instructions. Closing a month in 1C Accounting 8.2 is no different from version 8.2, so you can safely use these instructions for older versions of programs.

To close the month, the built-in processing of the same name is used. Select the “Month Closing” item in the “Operations” menu.

A window will open for working with month closing. Initially, the processing status is set to “Not Completed”. A situation may arise when the status bar says “Accounting policy not set.” This can happen if you haven't set up an accounting policy for your organization. Closing the month in this case is impossible.

Setting up an organization's accounting policy

If you do not have an accounting policy configured (for example, you are doing the first closing of the month), perform the following steps:

Go to the “Main” menu, “Organizations” item. We get into the directory of our organizations. We go to the organization card. There will be several links at the top. We need an "Accounting Policy".

Closing the month step by step

Let's set the execution period, or rather the month that we want to close.

Comment! It is important to close the months sequentially, one after another, otherwise the data in the reports will be incorrect. Of course, if there were no transactions during the month and the organization does not have fixed assets or intangible assets on its balance sheet (depreciation is not charged), then closing it can be skipped, but it is still recommended to do sequential closing.

The accounting policy of the organization was based on the simplified tax system with the object of taxation “Income minus expenses”.

Click the “Close month” button.

Closing a month for the simplified tax system consists of five stages. Although on the form we see only four.

Stage zero is “Re-processing of documents within a month.” When re-posting, the sequence of accounting of posted documents is restored. When rescheduling, care must be taken to ensure that no one else works with the documents of that month. It is advisable to ask all users to exit the program. In addition, try to always make a backup copy of the database before starting the month-end closing procedure.

• First stage. Responsible for recognizing the organization's expenses. For example, salaries, depreciation and depreciation of fixed assets, acquisition of fixed assets and intangible assets, revaluation of foreign currency, etc.
• In the second stage there is only one point - “Calculation of shares of write-off of indirect costs”
• In the third stage, the costs of production and trading activities are calculated: 20, 23, 25, 26 and 44 accounts are closed
• At the fourth stage, accounts 90 and 91 are closed, income tax is calculated and accrued. At the end of the year, the balance sheet reforms

Errors when closing a month in 1C 8.3

Typically, 90% of month-end closing errors involve expense accounts. Almost every month our clients experience a situation where “accounts 20, 23, 25, 26 are not closed.”

The solution to such problems is very simple - you need to check the installation of analytics in all documents. The most common problem is that the item group or division for cost accounting is not specified.

Based on materials from: programmist1s.ru

Most entries for income or expense are made when the corresponding primary documents are entered into 1C. But there are operations that need to be done with a certain regularity, for example, once a month or quarter, and you can set a clear algorithm for such calculations. In this case, we will be helped by the Month Closing processing, which will automatically perform the necessary calculations. This article, using the example of the 1C Enterprise Accounting 8.3 configuration, will provide step-by-step instructions for closing the month*.

It should be noted that many parameters of exactly how the month will be closed are set in the Accounting Policy settings. We will not consider all the features of its configuration; we only recommend that you pay attention to filling it out correctly to obtain correct results.

*Since the article will show different situations, the pictures will not be related to each other by one period and the name of the organization.

Operation Closing the month in BP 8.3

The operation “Closing the month” is located at the “address”: Operations – block Closing the period – Closing the month.

If an organization or accounting policy is not specified, then you can see all the available items that may be available when closing the month. Let us immediately note that such an assembly cannot take place in one organization, because the choice of options depends on the taxation system, accounting policy settings and pre-entered primary documents.

As you can see, processing for closing the month in 1C BP 8.3 contains four blocks that must be “passed” sequentially.

Here you can also preliminarily track the dynamics of document processing over time: if any document was reposted retroactively, before closing the month, the program will offer to reschedule all subsequent ones.

On the bottom panel you can see a hint on the status of completed operations, of which the one carried out without errors will be colored green, the erroneous one red, etc.

Closing the month in 1C 8.3 Accounting must be the last operation for the month. But in the list of allowed operations you can see Payroll calculation and VAT regulations, But usually the salary has already been calculated and consolidated by the end of the month, so you don’t want to touch it by re-posting it. The same goes for creating a book of purchases and sales. What to do?

1C foresaw this turn of events. And if Payroll calculation and creation of purchase and sales books have already been made for the month, they will not be recalculated and reposted. Next to these operations, a pencil symbol will appear next to the checkbox indicating that the operation could be edited manually.

If salary calculation has not been carried out, but employee salaries have been established, when the month is carried out, salaries and contributions will be calculated automatically based on salaries. There are situations when there is really no need to accrue wages for a period. Then either open the generated salary and reset the amounts to zero, or first create an empty payroll document.

It should also be noted that the available points at the end of the month depend on many factors. For example, regulatory documents on VAT appear at the end of each quarter, and balance sheet reformation occurs in December. If the company does not have fixed assets or does not need to write off the cost of workwear, then such operations will not be on the list of available ones. As soon as the situation changes, the number of items processed at the close of the month will increase.

If you need to cancel the month closure, there is a special button for this. In this case, operations marked as manually adjusted will remain completed.

Let's look at a situation where, despite the warning about the need to re-post the documents, they simply canceled the month closure and decided to do it again. An erroneous depreciation item has appeared. By clicking the mouse, you can call up the context menu and view errors.

In this case, they offer to retransmit the documents. Please also note that the operation to close the month is performed on the last day of the period, indicating the time - 23:59:59.

Note that within the first block, operations were carried out independently of each other, but since one of them was erroneous, further closing of the month was not formed.

If we decide to repost previous periods, then correctly completed transactions will change their status from Done on Needs to be repeated.

All generated certificates and calculations can be viewed by clicking the corresponding button. There is also a button it will not show anything new, there are no detailed calculations for it, only the statuses of operations that are already clearly visible.

Let's consider certain types of calculations when closing the month. We have seen the depreciation entries; they are calculated depending on the residual value and useful life that were indicated for each fixed asset.

Block 1

There is a point here Adjustment of item cost. Before calculating the cost, the cost of the item must first be correctly calculated. This becomes especially relevant if materials are written off for production at average prices, and during the period there were several receipts at different prices. Or, in addition to the cost of materials, there were additional expenses that were not carried out immediately, but the materials had already been written off. Then their cost should be adjusted.

For example, in a month there were two receipts of materials (sewing threads), the quantity in both cases is the same. Price pcs. in one case - 30 rubles, in the second - 40. The average price should be 35, but before the second receipt it is 10 pcs. have already been written off for production. Then, at the end of the month, the cost of written-off materials will be increased.

Sometimes in such a situation, reversing entries are possible.

This block is associated with the calculation of the share of write-off of indirect costs. The fact is that, according to the Tax Code of the Russian Federation, some expenses may not be taken into account in full, but depending on a certain base. For example, sometimes advertising or entertainment expenses are subject to rationing, etc. In 1C, all such types of expenses are considered indirect. They should not be reflected on account 20; this may lead to errors in tax accounting. In our case, we show an option where advertising costs amounted to 5,000 rubles, but you can only accept a thousand. The calculation help will show this situation.

Here we move on to closing costly accounts. At this moment, the cost price is calculated, the actual cost of the finished product is adjusted, and the

level of cost of sales. Perhaps this is the most important and voluminous item of all when closing the month. The formation of postings in this case will be affected by the accounting policy settings in the accounting system, as well as the list of direct and indirect expenses for the accounting system.

Note that the largest number of errors usually occurs when closing these particular accounts. Thanks to 1C prompts when closing, you can find the erroneous document and make a correction. Most often, errors are associated with incorrect use of nomenclature groups. For example, costs were reflected in one product group, and production or sales were carried out in another. Or some costs must be distributed, but there is not enough data for automatic distribution. For example, they did not indicate a product group or cost item, or there is no revenue, but it is the base. After making changes, you must close the month again.

The final result of closing the month will be the calculation of income tax. After the month is closed, accounts 25 and 26 should be closed in accounting. The 20th may remain for the amount of work in progress. If there is no incompleteness, the 20th account should also be closed. For accounts 90 and 91 there should be no final balance at the upper level, but the expanded balance for subaccounts is reflected throughout the year.

In tax accounting under account 26, there may be a difference in the amount of indirect expenses, which are calculated in the second block of closing the month.

When reforming the balance, accounts 90, 91, 99 are closed, transferring the financial result to account 84. If the balance on the account. 84 credit, a profit is made, if debit, a loss.

When there is a loss at the end of the year, you will have to manually enter an additional operation before reforming the balance sheet. For example, at the end of the year a loss of 200,000 rubles was received. Since in NU this amount can be written off in the future when making a profit, IT arises and the need to take these amounts into account somewhere for NU. In accounting, account 09 will reflect 20% of the loss amount with the “Current period loss” analytics, and 80% of the amount (160,000) will be seen in DT 84 as a loss. Moreover, next year on the account. 09 the amount should be designated as “Deferred expenses”. If you do not enter additional manual entries in December, you will receive an error when closing January of the next year.

Create a manual operation. According to the hint from 1C, we transfer analytics from account 09 to BU Current period loss on Future expenses(analytics are selected from reference books).

For account 97 in the accounting system (we do not change the accounting system), we record the amount of the loss. Different sources mention different subaccounts of account 97 for this operation, in our case the most suitable one is 97.21. One of the types of subconto according to Article 97 may be subdivisions; they should not be indicated in this operation.

We create a new type of expenses, the name is arbitrary, Type for NU from the directory - Recognition of expenses is in a special order. We set the write-off period, in our case – 10 years, starting from the next year. You can specify the amount and comment as a hint.

As noted above, according to account 97 we do not enter the amounts in the accounting book; we indicate the amount of the loss in the accounting book. To comply with the rule BU = NU + differences, according to the type of BP we set the amount of loss with a minus.

After this we carry out a balance sheet reformation.

In January of next year there will be no errors in tax calculation, and in Block 4 At the end of the month, a clause will appear about writing off losses from previous years. If they make a profit, they will begin to be written off.

We looked at the main points when using Month Closing processing in 1C Accounting 8.3. It should be noted that on our information resource you can find more detailed articles on accounting for those operations that are involved in closing the month, for example, accounting for fixed assets or work clothes, calculating property or profit tax, calculating cost, etc.

Closing at the end of the month in accordance with the order of the Ministry of Finance of the Russian Federation dated October 31, 2000. No. 94n “On approval of the Chart of Accounts” are subject to accounts 25 and 26, which should not have a balance at the end of the month.

Also, in accordance with the Instructions for applying the chart of accounts, accounts 20, 23, 29, as well as accounts 90 Sales and 91 Other income and expenses are subject to closure at the end of the month.

In addition, at the end of the year the accountant needs to prepare regulated reports. For this purpose, the balance sheet is reformed in December.

How to close a month in 1C 8.3

Period closure in 1C 8.3 must be carried out regularly and consistently. With the help of an assistant Closing of the month such as writing off deferred expenses, calculating depreciation and other necessary operations for the correct distribution of income and expenses and calculating income tax are performed. To launch the Month Closing assistant in 1C 8.3, you need to open the Operations section:

When getting into the monthly closing assistant, first of all you need to set the period - the month that will be closed:

If you switched to 1C 8.3 from another program or entered balances manually, for example, you entered balances on December 31, 2013, and accounting began in January 2014, then select for closing the month in which the first accounting entries began.

Closing a month can be done in two ways:

• Full automatic closing;
• Partial closure. In this case, it is necessary to perform one routine operation or it is necessary to do everything except one.

Sequence of closing a month in 1C 8.3

To perform this operation in 1C 8.3, after selecting the closing period, click on the Perform monthly closing button, after which the 1C 8.3 program will perform the following actions:

• Re-processing of documents, that is, bringing into chronological order according to time and dates;
• The presence of the Payroll document for the selected month is checked to reflect the amounts of wages and contributions in expense accounts.

If the 1C 8.3 program does not have the Payroll document for the selected month, the program creates a document when closing the period. The amounts of accrued wages are entered in accordance with the salaries of employees.

Also, when closing a month in 1C 8.3, the following is carried out:

Depending on the organizational and legal ownership, as well as the chosen taxation system, the set of regulatory operations in 1C 8.3 may differ, for example:

Or, for example:

Upon completion of month closing, all routine operations on the screen will be highlighted in green:

And the status of the Month Closing operation will be Completed:

If the month is not closed in 1s 8.3

This result of closing the month is possible only if there are no accounting errors. If there are errors, then the 1C 8.3 program will not perform the operation and will highlight the operation in red in the assistant:

It will also display an information message about where the error is and how to fix it:

After correcting the error, you must close the information message about the error and click on the Perform month closing button again. The 1C 8.3 program will continue to close the month from the operation in which there was an error:

In addition, when closing the last month of the quarter (in our case, March), the 1C 8.3 program checks the availability of VAT accounting documents, that is, the formation of a purchase book and a sales book:

Upon completion of each regulatory operation, we can look at the accounting entries or the document by which this operation was carried out (if possible), and also look at the calculation certificate for the operation. To do this, click on the required operation with the left mouse button and select the required detail:

In 1C 8.3, all calculation certificates that can be generated when closing a month can be seen using a special button in the upper right corner of the month closing assistant:

Balance Reformation

At the end of the year, when closing the month of December, an additional operation appears in 1C 8.3: Balance Reformation:

This operation closes accounts 90 and 91 to account 90.09 “Profit/loss from sales” and 91.09 “Balance of other income/expenses”. Account 99 is written off on 90.09 and 91.09 and so on.

After the month is closed, the result of the balance sheet reformation can be seen in the form of accounting entries:

If, for example, you need to perform the operation Depreciation of fixed assets right now from routine operations, then in the assistant you need to left-click on the desired operation and select Perform operation:

Upon completion of the operation, 1C 8.3 will issue an information message:

If you try to perform an operation from the second or third block of the assistant, for example, calculating the reserve for doubtful debts, then the 1C 8.3 program will display an information message about the impossibility of performing the operation:

This happens because in the monthly closing assistant, operations are structured in such a way that the sequence of closing accounts is observed in accordance with the Accounting Standards. The 1C 8.3 program will offer to perform all the necessary operations preceding the selected one.

If you do not want to perform all operations, but only the selected one, then you can skip all the previous routine operations:

Attention! To skip an operation means to refuse to perform this operation in the current month. The actual closure of accounts for this operation will not occur, which risks inaccurate accounting data.