Entering initial balances in 1c accounting 8. Entering initial balances

For novice users of 1C Accounting, especially if they are new to accounting, the operation of entering initial balances into the 1C Enterprise information base often causes difficulties. So now we'll figure it out, what is entering initial balances and why is this operation needed at all?. I also recommend that you read the description of typical errors when working in the program.

Even now there are still people who keep their books on paper. When a company switches to 1C Accounting is required, but this operation turns out to be unfamiliar. Why is this happening?

The thing is that the operation of entering initial balances has nothing to do with accounting itself. That is why people unfamiliar with accounting in a computer program have never heard of it. You can learn how to do accounting yourself.

Entering initial balances is a purely technical auxiliary operation. Its purpose is to transfer the state of the company at the time of the start of accounting in the program to the 1C program.

Let me give you an example. Let's say there is a company (LLC or individual entrepreneur) created in 2010. From the moment the company was created, accounting was carried out on paper or in some kind of program. Since the enterprise conducts business activities, various documents, reports, etc. accumulate. There are also goods, products in warehouses, cash in the bank and at the cash desk. Someone owes the company for goods supplied, and there is also . And so on...

Let’s say that from January 1, 2015, it was decided to keep accounting records in 1C Accounting. We installed the program and created a database. However, there is nothing in the new database yet, i.e. the program does not yet “know” anything about the company’s previous activities. So, entering initial balances is the transfer of data to the new 1C Accounting information base.

Of course, not all data needs to be transferred. There is no need to enter all the company documents into 1C Accounting again, starting from the moment of registration. Only required transfer account balances. That is, if, for example, there are 1,000,000 rubles in a bank account, then this amount should be recorded in account 51. The same goes for other accounts.

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However, as any accountant knows well, if changes occur in one account of the chart of accounts, then they must also occur in another. The principle of double entry cannot be violated. Then in this case the question arises: if an amount of 1,000,000 rubles suddenly appeared on account 51 (yes, even 1 kopeck!), then where did this amount come from? This is not a loan from a bank, not a payment from a buyer - this is already ours. It turns out that money should seem to come out of nowhere!

The same question can be stated more succinctly: Dt=51 Kt=? 1 000 000

This is where the special satellite account comes to our aid. 000 . I’ll say right away that you shouldn’t look for it in the Chart of Accounts - this account exists exclusively in the 1C Accounting program and is intended to be inserted in transactions when entering initial balances. The wiring in the example above then becomes:

Dt=51 Kt=000 1 000 000

How to check whether opening balances are entered correctly

Of course, you noticed that as a result of such posting, a credit balance of 1,000,000 rubles was not formed. Thus, When entering balances on active accounts in account 000, loan amounts are accumulated. And, as you might guess, When entering balances on passive accounts, the amounts on account 000 are accumulated by debit.
Because the fundamental accounting equation Assets=Liabilities (A=P) must always be observed, the following is obvious.

Remember: After entering all balances, the final balance on account 000 should be zero!

Thus, it is very easy to check the correctness of entering initial balances in 1C Accounting. It is enough to create a TSA (turnover balance sheet) for account 000. If the final balance on the account is zero, then the balances have been entered correctly. If not, then you will have to check the operations performed for errors. An example of OCB is given below.

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It should be noted that the SALT for account 000 allows you to check only the correctness of the entry total leftovers If you make a mistake when entering quantitative balances (for example, the quantity of goods in stock), the program will not be able to detect this error.

In fact, entering balances is more difficult than it seems. Only the basic principle is described here. In fact, there are many features and, of course, there is a high probability of making a mistake when entering data. The information presented on this site will help you eliminate errors when entering initial balances.

Features of entering balances of fixed assets and depreciation in 1C 8.2 (01, 02)

  • on the bookmark Opening Balances indicate the balance for accounting and tax accounting ( Rice.76 ):
  • in field Initial cost indicate the initial cost of the OS;
  • In chapter Cost at the time of entering balances indicate the asset accounting account and the cost of the asset that is shown in this account. It is this amount that will be entered as the operating balance in the balance sheet;
  • In chapter Accumulated depreciation (wear and tear) indicate the depreciation (wear and tear) account of the fixed assets and the amount of depreciation. It is this amount that will be entered as the balance of accrued depreciation of fixed assets in the balance sheet;
  • in field Depreciation parameters select the method of reflecting depreciation expenses (see filling out the directory - module “Methods of reflecting expenses”). In accordance with the chosen method, depreciation entries will be generated in the future..

  • on the bookmark Accounting indicate the fixed assets accounting data for accounting purposes, as shown in Fig. 77:
  • In chapter General information provide information about the OS, incl. select Accounting procedure, if depreciation is charged, then you must select Depreciation calculation;
  • In chapter Depreciation calculation
  • In chapter

  • on the bookmark Tax accounting indicate the fixed assets accounting data for tax accounting purposes, as shown in Fig. 78:
  • in the Order of inclusion of cost in expenses field, select this order;
  • In chapter Depreciation calculation specify the parameters for calculating depreciation;
  • In chapter Information for calculating depreciation indicate the amount of permanent differences that will be taken into account to calculate depreciation;
  • In chapter Information about the last one before introducing the remainder of the modernization enter data about such an upgrade.

  • on the bookmark Events indicate information about the acceptance of the operating system for accounting and information about the latest modernization (Fig. 79).

Entering initial balances for mutual settlements

Features of entering balances on accounts with counterparties (60,62,76, etc.) (Fig. 80):

To enter balances for settlement accounts with counterparties, you must specify the account and the analytics for it.

When entering balances, you need to create (by this we can mean, for example, an act or delivery note or other document):

  • Click on the subconto Calculation documents;
  • In the window Selecting documents for settlements with counterparties select an already created document, to do this, click on the button "Form" or create a new settlement document;
  • Click the button “New settlement document (manual accounting)”;
  • In the created document "Document of settlements with counterparties" indicate the document details. Please ensure that the counterparty and the contract are specified correctly.

Features of entering balances in VAT accounts for advances issued and received (76.AB and 76.VA)

To enter the balance for account 76.AB “VAT on advances and prepayments”, indicate in the tabular section:

  • VAT account, estimated VAT rate, type of value;
  • Counterparty And Agreement;
  • Create Document of settlements with counterparties(by this we mean the issued invoice);
  • Number, invoice date;
  • The sum of everything according to invoice without VAT and VAT;
  • Amount credited according to the invoice without VAT and VAT. For advances received– this will be the amount that has already been credited earlier according to the shipment document. For advances issued– the amount of the balance on the 76.VA account is indicated.
  • In field Currency amount of advance payment including VAT the amount is indicated advances received in the currency of the agreement, listed on the account for accounting for advances received.

Enter opening balances for off-balance sheet accounts:

  • Select a bookmark Off-balance sheet accounts, to enter the balance, double-click on the selected off-balance account;
  • Enter the balance in the same way as entering balances for other accounts.

Enter VAT balances:

VAT balances on sold values ​​are entered so that the sales book is formed correctly in the future.

  • Select a bookmark VAT on sales, to enter the balance, select in the column "VAT status" and double-click on it with the mouse;
  • In the same way as entering balances for accounting accounts, enter the balance for VAT.

Check the entry of initial balances (Fig. 82):

  • Lower the scroll bar to the bottom of the window;
  • Check the Total (balance). Columns “Balance Dt (beginning)” and “Balance Kt (beginning)” must match;
  • Create a turnover balance sheet on the date of entering balances and check that the balance on account 000 “Subsidiary account” is not in it.

In today's article we will look at the process of introducing initial balances. All operations will be performed in the 1C Enterprise Accounting configuration version 3.0, on the 1C 8.3 platform.

It is advisable to introduce initial balances when an enterprise makes a transition from a previous accounting system to a new one. If an enterprise starts work in an empty database, conducting business activities from the very beginning, so to speak, from a “clean slate”, then entering initial balances will not be required.

In many cases, initial ones can be painlessly and automatically transferred from previous accounting systems using additional processing, data conversion systems, or built-in tools.

It would not be amiss to note that...


It is best to enter at the beginning of a new accounting period, i.e. beginning of the quarter, beginning of the year. This is recommended for the most painless transition. Although the program allows you to enter balances for any date, which we will discuss later.

We will do the input process based on the 1C Accounting configuration version 3 for Russia. However, all of the above actions will be basically similar for other accounting configurations.

We will consider the case when there are not so many residues to resort to the help of specialists and there is no need to study additional information on organizing the transfer of residues.

In order to open processing for entering initial balances in the 1C Accounting system version 3.0, you need to select the control panel section “Directories and accounting settings”.

Before entering balances, it is necessary to enter the organization, set its details and parameters, and also make sure that the accounting policy is fully and correctly set up for the organization in which the work is carried out.

After clicking the button “Assistant for entering initial balances,” a form with a set of accounting accounts and property details will open. In this form, you need to enter the name of the organization to enter balances and then, if necessary, enter the necessary accounts by sequentially going through the tabs of the form.

After specifying the organization, we will be sure to indicate the date on which the balances will be entered.

As you know, balances are entered in correspondence with the auxiliary account “000”. When entering manually, the following mechanism should be used. If the account has a debit balance, then we will enter its debit balance and the credit of account “000”. In the case of a loan balance, enter the opposite way.

So, to enter an account, for example, “01.Fixed assets”, you need to create a new document “Entering initial balances”. To do this, select the account and click the “Enter account balances” button.

In the new document, the number of entered parameters will directly depend on the selected accounting account; this set will be generated automatically. The accounting section will also be automatically selected. In our case, for account 01, 9 parameters have been generated, including: “Inventory number”, “Fixed asset”, “Depreciation account”, cost columns, etc.

After filling out and checking the header details, click the “+Add” form menu button.

In the card that opens, fill in the details with the required values ​​at the end of the period, simultaneously creating the missing elements of the directories. The book value is entered into the historical cost position taking into account all actions such as upgrades, partial write-offs, etc. In the accumulated depreciation position, we enter the amount of accrued depreciation from the old accounting system as of the date the balances were entered.

After filling out and checking the data, move on to the bookmarks. Let’s enter the parameters on the “Accounting” tab. We will indicate the financially responsible person, the number of months for the useful life and check the values ​​of the fields “Method of receipt and “Accounting procedure”. Check the “Calculate depreciation” checkbox. If available, enter information about the latter before entering depreciation balances.

We enter, check and proceed to tax accounting. Some parameters will already be filled in based on the previous data, but we will check the presence of the “accrue depreciation” checkbox if depreciation is provided for in tax accounting. We enter the remaining data if data is available and necessary.

Let's fill in the last tab - “Events”. Here we will be sure to fill out the “Acceptance for registration” section. Enter the start date of accounting, the event, the name of the document and the document number for acceptance for accounting. We enter the remaining data if available.

We check the data and click the “Record and close” button

As a result of our manipulations, as we see, changes occurred in the accounting accounts - credit and debit balances.

You can view the created document by clicking the “Open list of documents” button, where the posted document for entering fixed asset balances will be available for management.

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

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

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

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

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

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


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

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


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

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

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



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

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

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

Document header details:

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

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

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

? A comment. Text note for the document.


Filling out the tabular part of the document:

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

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

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

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

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

document window toolbar.


Printing the tabular part of the document:

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


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



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

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

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



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

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


8.3. Document “Entering initial VAT balances”

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



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

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

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



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

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

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

Let's consider different options for input operations:

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

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



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


8.4. Checking the correct entry of initial balances

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




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

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

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



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

Have you switched to 1C 8.3 Accounting and don’t know how to enter opening balances? Then you need to read this article. Entering initial balances in 1C 8.3 manually is done in cases where it is not possible to transfer them using software. 1C 8.3 has a convenient assistant for manually generating balances. Read on to learn how to use it.

Entering initial balances in 1C 8.3 is done in a special window - “Balance Entry Assistant”. First, it indicates the name of the organization and the date the balances were entered. Next, enter account balances. The “assistant” window lists all the main accounting accounts that are used in accounting. Each account has its own characteristics, the “assistant” takes them into account when manually generating balances. For example, when entering a balance for fixed assets, you must enter information about the amount of depreciation and useful life. Read in this article how to enter initial balances in 1C 8.3 Accounting in 5 steps for accounts 01,10,41,60.

Step 1. Go to 1C 8.3 “Balance Entry Assistant”

Go to the “Main” section (1) and click on the “Balance Entry Assistant” link (2). The “assistant” window will open.

In the window that opens, indicate your organization (3) and the date of formation of the opening balance (4). If you start accounting in the new program on January 1, then set the date to December 31.

Step 2. Enter the initial balances for fixed assets in 1C 8.3

In the “assistant” window, left-click on account 01.01 “Fixed assets ...” (1) and click the “Enter account balances” button (2). A window will open for entering the balance for fixed assets.

In the balance entry window, indicate the division (3) in which the fixed asset is installed and click the “Add” button (4). The Fixed Assets: New Row window opens.

In the window that opens, fill in the fields:

  • “Primary means” (5). Select the desired OS from the directory;
  • “Original cost (BC)”, “Original cost (OH)” (6). Indicate the initial cost in accounting and tax accounting;
  • “Cost (BU)”, “Cost (NU)” (7). Specify the cost of the OS;
  • “Depreciation (wear) (BU)”, “Depreciation (wear) (NU)” (8). Indicate the accounting and tax depreciation accrued on the date the balance was entered;
  • “The way of reflection...” (9). Select the desired method from the directory, for example “Depreciation (account 20.01)”.

In the “Accounting” tab, fill in the fields:

  • “Method of admission” (11). Select the receipt method, for example “Purchase for a fee”;
  • “Accounting procedure” (12). Select the desired value from the directory, in our example it is “Depreciation”;
  • “Financially responsible person” (13). Specify the employee responsible for the fixed asset;
  • “Method of calculating depreciation” (14). Select the desired value, for example “Linear method”;
  • “Useful life…” (15). Indicate the useful life of the fixed asset.

In the “Tax Accounting” tab, fill in the fields:

  • “The order of inclusion ...” (16). Select the desired value from the directory, for example, “Depreciation calculation”;
  • “Useful life (in months)” (17). Indicate the useful life of the fixed asset in tax accounting.

In the “Events” tab, fill in the fields:

  • "Date" (19). Indicate the date of acceptance of fixed assets for accounting;
  • "Event" (20). Select the desired value, for example “Acceptance for accounting with commissioning”;
  • “Document title” (21). Enter the name of the document according to which the fixed asset was accepted for accounting, for example, “Commissioning Certificate”;
  • “Document number” (22). Indicate the document number according to which the fixed asset was accepted for accounting.

The formation of the balance for the fixed asset is completed. To save the data, click the “Save and close” button (23).

In the “Enter balances (Fixed assets)” window, click the “Post and close” button (24). Now there are entries in accounting for entering balances. Next, a window will open in which the operation to create the balance for fixed assets will be visible.

In the “Enter balances” window we see the operation for the entered balance (25). You can add other fixed assets to this operation and make various edits. To do this, double-click on it with the left mouse button. To view the transactions generated for the operation, click the “DtKt” button (26). The “Document Movement: Entering Balances...” window will open.

In the window that opens, we see entries for the formation of balances on accounts 01.01 “Fixed assets ...” (27) and 02.01 “Depreciation of fixed assets ...” (28), generated by the “assistant”. These accounts correspond to the technical account “000” (29).

Step 3. Enter initial balances for materials in 1C 8.3

In the “assistant” window, left-click on account 10.01 “Raw materials and supplies” (1) and click the “Enter account balances” button (2). A window for entering the balance for materials will open.

In the window for entering balances, indicate the department (3) in which the materials are located and click the “Add” button (4). On a new line enter:

  • Materials account (5);
  • Name of material (6);
  • Warehouse where the material is located (7);
  • Its quantity is (8);
  • The total cost of materials in accounting and tax accounting (9).

If you need to enter balances for workwear and materials sent for recycling, then use the “Workwear...” tabs. (10) and “Materials transferred ...” (11).

To complete the operation, click the “Perform and close” button (12). The operation to enter the balance for materials is completed.

Step 4. Enter in 1C 8.3 the initial balances for goods in warehouses

In the “assistant” window, left-click on account 41.01 “Goods in warehouses” (1) and click the “Enter account balances” button (2). A window will open for entering the balance for goods.

  • Goods account (4);
  • Product name (5);
  • Warehouse where the goods are located (6);
  • Its quantity is (7);
  • The total cost of goods in accounting and tax accounting (8).

To complete the operation, click the “Post and close” button (9). The operation to enter the balance for goods is completed.

Step 5. Enter in 1C 8.3 the initial balances for settlements with suppliers and contractors

In the “assistant” window, left-click on account 60.01 “Settlements with suppliers and contractors” (1) and click the “Enter account balances” button (2). A window will open for entering the balance for account 60.01.


In the window for entering balances, click the “Add” button (3). On a new line enter:

  • Account for settlements with suppliers (4);
  • Supplier name (5);
  • Contract with supplier (6);
  • The settlement document for which a balance arose with the supplier (7);
  • The amount of debt to the supplier (8).

To complete the operation, click the “Post and Close” button (9). The operation to enter the balance for accounts payable is completed.

By analogy with entering balances for suppliers, an operation is performed to enter balances in account 62 “Settlements with customers”.

We remind you that after entering the balances for all accounts, you need to check the balance sheet between the incoming debit and credit balances in the consolidated balance sheet. In this case, according to the auxiliary account “000” the opening balance should be equal to zero. Create a balance sheet to check the balance sheet and make sure that there is no balance on account “000”.