May cause errors when working with documents and reports. The choice of accounting policy parameters depends only on you. For our part, we offer a brief explanation for understanding the accounting policy settings in the 1C: Accounting 8 program, ed. 3.0.
Filling out accounting rules in 1CWorking with the 1C program begins with filling out primary information about the organization (“ Main" - "Settings" - "Organizations""). Once the data is filled in, you can proceed to the next step - filling out the accounting policy (“ Main” – “Settings” – “Accounting policy"). This section sets out the rules for maintaining accounting records.
"Applies with"– in this field we set the start date of the accounting policy.
Method for assessing MPZThe method for valuing inventories (MPI) is important, since the purchase price of the same material may not be stable even from the same supplier. The program offers 2 assessment methods.
On average– when writing off inventories, the value is determined by the average cost, i.e. quotient from dividing the sum of the costs of all available units of one material (from all batches) by the number of units of this material.
By FIFO(First In First Out, “first in - first out”) - this method involves taking into account the price in each batch, while the oldest product is written off: the quotient of dividing the total cost of batch 1 by the number of materials in batch 1.
Rice. 1 Example of filling out accounting rules for an LLC in 1C: Accounting 8, ed. 3.0
Method for evaluating goods in retailThis point is relevant for retail outlets, automated (ATT) or non-automated (NTT):
at acquisition cost– this item will be useful for retail outlets where it is important to track goods at cost.
at sales price– the goods are valued at the selling price, with the markup reflected on account 42. When selecting this item for NTT, additional settings are required in “ Administration» – « Accounting parameters» – « Setting up a chart of accounts» – « Retail goods accounting».
In this paragraph you need to reflect the main cost account. The default value is 26 – it is entered automatically in documents so that you can fill them out faster. If most of the documents should reflect expenses on another account, in the menu “Main” - “Settings” - “Chart of Accounts” you can view all the accounts and select the one you need.
If a company provides services or produces something, then we mark it with checkboxes in the following positions: “ Output" or/and " Carrying out work and providing services to customers" Paragraph " Execution of work, provision of services to customers" activate the choice of cost write-off method:
Excluding revenue, i.e. When closing the month, costs will be written off to the cost price for all elements, even if revenue is not reflected for them.
Taking into account all revenue– this option is selected to write off costs for all item items for which revenue is reflected (document “ Implementation"), and the remainder remain in the main expense account, which may result in the expense account not being closed at the end of the month.
Including revenue from production services only– taking into account revenue only from production services – costs are written off exclusively for items of the nomenclature, reflecting revenue from production services (document “ Provision of production services»).
General business expenses include:
to the sales account when closing the month when selecting the item “ In the cost of sales (direct costing)".
included in management and are written off as goods are sold when selecting item “B” cost of products, works, services". In this way, costs will be distributed between cost of goods manufactured and work in progress.
Allocation methods can be useful when different types of expenses require different allocation methods, which can be detailed by department and cost item. Also, the costs filled out in this list are written off in full when the operation is carried out. "Closing of the month", since they are indirect.
Take into account deviations from the planned costThis item is checked if cost control is required. In the “turnover” on account 40 you can see the actual, planned and difference amounts.
Calculate the cost of semi-finished productsThis item is noted if the production process includes the production of semi-finished products that need to be stored somewhere (reflected on 21 invoices).
The cost of services to own divisions is calculatedWe mark this item if there are several departments that provide services to each other. For example, the presence of a repair shop at a factory.
Account 57 “Transfers in transit” is usedWe check the box if we want the movements to be reflected in the 57th count. It makes sense if you have several accounts, or withdraw/deposit cash from a current account in
Provisions for doubtful debts are formedFormation of a reserve for Dt 91.02 and Kd 63 for debts in settlements with customers on accounts 62.01 and 76.06. The reserve begins to accrue if the debt is not repaid within the time specified in the agreement. If the agreement does not specify a payment period, the debt is considered outstanding after the number of days specified in the accounting policy (“Administration” – “Program settings” – “Accounting parameters” – “Customer payment terms”).
PBU 18 is usedAccounting for income and expenses in accounting and tax accounting differs. If the checkbox " PBU 18 “Accounting for settlements in the organization” is applied", then it becomes possible to reflect deferred and permanent assets and liabilities using temporary and permanent differences. Permanent differences give rise to permanent tax assets and permanent tax liabilities; temporary differences give rise to deferred tax assets and deferred tax liabilities.
Composition of financial reporting formsAt this point you can select the type of forms (tax returns, statistical forms, certificates, etc.)
Filling out tax accounting rules in 1CRice. 2. An example of filling out tax accounting rules for an LLC in 1C: Accounting 8, ed. 3.0
Tax systemThis paragraph makes it possible to specify the taxation system, as well as the use of special regimes. Availability of a trade tax for those actually engaged in certain types of activities in the city
Income taxTax rates may vary for separate divisions if they have the option to do so.
Depreciation method. By default, “ Linear method" depreciation charges (i.e. the same amount every month for a certain time). Nonlinear is used if it is necessary to pay off depreciation faster or slower than linear. In this case, depreciation is accrued not per item item, but for the entire item group.
Method of paying off the cost of workwear and special equipment. One-time The repayment method involves a one-time write-off of costs for workwear and special equipment; if the useful life is more than 12 months and the amount is more than 40,000 rubles, then at the end of the month a temporary difference will be formed.
Indicated upon commissioning. This option allows you to choose a method of paying off the cost immediately at the time of transfer of workwear or special equipment into operation.
Create reserves for doubtful debts. The formation of a reserve for doubtful debts in tax accounting is similar to the formation of a reserve in accounting. The difference lies in the percentage of revenue that is set aside to form a reserve.
List of direct expenses. This list includes all direct costs (material, labor, depreciation, other, etc.) associated with production and provision of services. The rules for determining these expenses are indicated. Unlike indirect expenses, they will be written off at the end of the month in relation to the amount of product sold.
Nomenclature groups for the sale of products and services. It is necessary to create group data, since item groups are analytics for 20 and 90 accounts, otherwise you will have an empty subaccount. If there is no need to keep track of costs and sales by item groups, then one is still created - the main item group. Revenue from the product groups specified in this paragraph will be included in the income tax return section as revenue from the sale of products or services.
Procedure for making advance payments. Monthly advance payments are paid by everyone, except those organizations specified in clause 3 of Art. 286 Tax Code of the Russian Federation. Quarterly– this procedure is used if your organization belongs to the budgetary, autonomous, non-profit and others from clause 3 of Art. 286 Tax Code of the Russian Federation. Monthly according to estimated profit– under this procedure, the uniform payment is determined from the estimated profit, the amount of which is calculated based on the results of the previous quarter. Payment amounts paid earlier are taken into account, but without a cumulative total. Monthly based on actual profit – when choosing this order, there may be uneven advance payments, since they are calculated taking into account previously paid ones, with a cumulative total.
This paragraph establishes the rules related to maintaining separate VAT accounting, as well as exemption from
An organization is exempt from paying VAT in the case provided for in Art. 145 of the Tax Code of the Russian Federation, i.e. if the last three months the total amount of revenue from transactions with non-excise goods did not exceed 2 million rubles.
Checkbox « Separate accounting of incoming VAT is maintained" mandatory if taxable and non-taxable (or export) activities are carried out. VAT is reflected on account 19. You also need to go to “Administration” – “Program Settings” – “Accounting Options/Chart of Accounts Settings” – “Accounting for VAT Amounts on Purchased Values” and check the “ By accounting methods".
Parameter " Separate VAT accounting by accounting methods» will be useful for organizations engaged in exporting or exempt from tax for certain activities, if analytics on tax accounting methods is important. This checkbox allows you to choose the method of VAT accounting (accepted for deduction, distributed, etc.).
“VAT is charged on shipment without transfer of ownership” – VAT is accrued at the time of shipment of the goods, if the transfer occurs in a special manner (after payment, after acceptance for accounting, etc.).
We also indicate the procedure for registering invoices for advance payments:
Always register invoices upon receipt of an advance. With this option, invoices for advances received will be created for each amount received, except for advances credited on the day of receipt. If the shipment occurred on the day of payment, then an advance invoice is not created.
Do not register invoices for advances offset within 5 calendar days. An invoice is created only for those advance amounts that have not been offset within 5 days after receipt.
Do not register invoices for advances cleared before the end of the month. This position is relevant only for those prepayment amounts that are not offset during the tax period (quarter) in which they were received.
Do not register invoices for advances (Clause 13, Article 167 of the Tax Code of the Russian Federation). Option only for organizations whose activities fall under clause 13 of Art. 167 of the Tax Code of the Russian Federation, i.e. production cycle duration is more than 6 months.
Standard deductions apply:
Cumulatively during the tax period, those. The standard tax deduction is provided to the employee in the appropriate amounts for each month of the tax period evenly.
Within monthly income – standard tax deductions do not accumulate during the tax period and are not subject to cumulative summing.
Contribution rates for all organizations are established, except for the organizations specified in Art. 57 No. 212-FZ. Reduced insurance premiums are possible for them.
Accident contribution rate also specified in Law No. 179-FZ.
The remaining taxes and reports are filled out if there is property, transport, sales of alcoholic/excise products, etc.
Don't forget to look at the section “Administration” – “Program settings” – “Accounting parameters» to check accounting parameters, and functionality ( “Administration” – “Program settings” – “Functionality”") for the program to work correctly.
VAT accounting policy 1C
", September 2017
An incorrectly configured accounting policy can cause errors when working with documents and reports. The choice of accounting policy parameters depends only on you. For our part, we offer a brief explanation for understanding the accounting policy settings in the 1C: Accounting 8 program, ed. 3.0.
Filling out accounting rules in 1CWorking with the 1C program begins with filling out primary information about the organization (“ Main" - "Settings" - "Organizations""). Once the data is filled in, you can proceed to the next step - filling out the accounting policy (“ Main” – “Settings” – “Accounting policy"). This section sets out the rules for maintaining accounting records.
Let's consider the most common option for filling out accounting policies using the example of a legal entity: LLC "Confetprop" with a general taxation system.
"Applies with"– in this field we set the start date of the accounting policy.
Method for assessing MPZThe method for valuing inventories (MPI) is important, since the purchase price of the same material may not be stable even from the same supplier. The program offers 2 assessment methods.
On average– when writing off inventories, the value is determined by the average cost, i.e. quotient from dividing the sum of the costs of all available units of one material (from all batches) by the number of units of this material.
By FIFO(First In First Out, “first in - first out”) - this method involves taking into account the price in each batch, while the oldest product is written off: the quotient of dividing the total cost of batch 1 by the number of materials in batch 1.
Rice. 1 Example of filling out accounting rules for an LLC in 1C: Accounting 8, ed. 3.0
Method for evaluating goods in retailThis point is relevant for retail outlets, automated (ATT) or non-automated (NTT):
at acquisition cost– this item will be useful for retail outlets where it is important to track goods at cost.
at sales price– the goods are valued at the selling price, with the markup reflected on account 42. When selecting this item for NTT, additional settings are required in “ Administration» – « Accounting parameters» – « Setting up a chart of accounts» – « Retail goods accounting».
In this paragraph you need to reflect the main cost account. The default value is 26 – it is entered automatically in documents so that you can fill them out faster. If most of the documents should reflect expenses on another account, in the menu “Main” - “Settings” - “Chart of Accounts” you can view all the accounts and select the one you need.
If a company provides services or produces something, then we mark it with checkboxes in the following positions: “ Output" or/and " Carrying out work and providing services to customers" Paragraph " Execution of work, provision of services to customers" activate the choice of cost write-off method:
Excluding revenue, i.e. When closing the month, costs will be written off to the cost price for all elements, even if revenue is not reflected for them.
Taking into account all revenue– this option is selected to write off costs for all item items for which revenue is reflected (document “ Implementation"), and the remainder remain in the main expense account, which may result in the expense account not being closed at the end of the month.
Including revenue from production services only– taking into account revenue only from production services – costs are written off exclusively for items of the nomenclature, reflecting revenue from production services (document “ Provision of production services»).
General business expenses include:
to the sales account when closing the month when selecting the item “ In the cost of sales (direct costing)".
included in management and are written off as goods are sold when selecting item “B” cost of products, works, services". In this way, costs will be distributed between cost of goods manufactured and work in progress.
Allocation methods can be useful when different types of expenses require different allocation methods, which can be detailed by department and cost item. Also, the costs filled out in this list are written off in full when the operation is carried out. "Closing of the month", since they are indirect.
Take into account deviations from the planned costThis item is checked if cost control is required. In the “turnover” on account 40 you can see the actual, planned and difference amounts.
Calculate the cost of semi-finished productsThis item is noted if the production process includes the production of semi-finished products that need to be stored somewhere (reflected on 21 invoices).
The cost of services to own divisions is calculatedWe mark this item if there are several departments that provide services to each other. For example, the presence of a repair shop at a factory.
Account 57 “Transfers in transit” is usedWe check the box if we want cash movements to be reflected in account 57. It makes sense if you have several current accounts, or withdraw/deposit cash from a bank account.
Provisions for doubtful debts are formedFormation of a reserve for Dt 91.02 and Kd 63 for debts in settlements with customers on accounts 62.01 and 76.06. The reserve begins to accrue if the debt is not repaid within the time specified in the agreement. If the agreement does not specify a payment period, the debt is considered outstanding after the number of days specified in the accounting policy (“Administration” – “Program settings” – “Accounting parameters” – “Customer payment terms”).
PBU 18 is usedAccounting for income and expenses in accounting and tax accounting differs. If you check the " PBU 18 “Accounting for calculations of corporate income tax” is applied", then it becomes possible to reflect deferred and permanent assets and liabilities using temporary and permanent differences. Permanent differences give rise to permanent tax assets and permanent tax liabilities and give rise to deferred tax assets and deferred tax liabilities.
Composition of financial reporting formsAt this point you can select the type of accounting reporting forms (tax returns, statistical forms, certificates, etc.)
Filling out tax accounting rules in 1CRice. 2. An example of filling out tax accounting rules for an LLC in 1C: Accounting 8, ed. 3.0
This paragraph makes it possible to specify the taxation system, as well as the use of special regimes. The presence of a trade tax is relevant for organizations engaged in certain types of activities in the city of Moscow.
Income taxTax rates may vary for separate divisions if they have the option to do so.
Depreciation method. By default, “ Linear method" depreciation charges (i.e. the same amount every month for a certain time). Nonlinear is used if it is necessary to pay off depreciation faster or slower than linear. In this case, depreciation is accrued not per item item, but for the entire item group.
Method of paying off the cost of workwear and special equipment. One-time The repayment method involves a one-time write-off of costs for workwear and special equipment; if it is over 12 months and the amount is more than 40,000 rubles, then at the end of the month a temporary difference will be formed.
Indicated upon commissioning. This option allows you to choose a method of paying off the cost immediately at the time of transfer of workwear or special equipment into operation.
Create reserves for doubtful debts. The formation of a reserve for doubtful debts in tax accounting is similar to the formation of a reserve in accounting. The difference lies in the percentage of revenue that is set aside to form a reserve.
List of direct expenses. This list includes all direct costs (material, labor, depreciation, other, etc.) associated with production and provision of services. The rules for determining these expenses are indicated. Unlike indirect expenses, they will be written off at the end of the month in relation to the amount of product sold.
Nomenclature groups for the sale of products and services. It is necessary to create group data, since item groups are analytics for 20 and 90 accounts, otherwise you will have an empty subaccount. If there is no need to keep track of costs and sales by item groups, then one is still created - the main item group. Revenue from the product groups specified in this paragraph will be included in the income tax return section as revenue from the sale of products or services.
Procedure for making advance payments. Monthly advance payments are paid by everyone, except those organizations specified in clause 3 of Art. 286 Tax Code of the Russian Federation. Quarterly– this procedure is used if your organization belongs to the budgetary, autonomous, foreign, non-profit and others from clause 3 of Art. 286 Tax Code of the Russian Federation. Monthly according to estimated profit– under this procedure, the uniform payment is determined from the estimated profit, the amount of which is calculated based on the results of the previous quarter. Payment amounts paid earlier are taken into account, but without a cumulative total. Monthly based on actual profit – when choosing this order, there may be uneven advance payments, since they are calculated taking into account previously paid ones, with a cumulative total.
This paragraph establishes the rules associated with maintaining separate VAT accounting, as well as tax exemptions.
An organization is exempt from paying VAT in the case provided for in Art. 145 of the Tax Code of the Russian Federation, i.e. if the last three months the total amount of revenue from transactions with non-excise goods did not exceed 2 million rubles.
Checkbox « Separate accounting of incoming VAT is maintained" mandatory if taxable and non-taxable (or export) activities are carried out. VAT is reflected on account 19. You also need to go to “Administration” – “Program Settings” – “Accounting Options/Chart of Accounts Settings” – “Accounting for VAT Amounts on Purchased Values” and check the “ By accounting methods".
Parameter " Separate VAT accounting by accounting methods» will be useful for organizations engaged in exporting or exempt from tax for certain activities, if analytics on tax accounting methods is important. This checkbox allows you to choose the method of VAT accounting (accepted for deduction, distributed, etc.).
“VAT is charged on shipment without transfer of ownership” – VAT is charged at the time of shipment of goods, if the transfer of ownership occurs in a special manner (after payment by the customer, after acceptance for accounting, etc.).
We also indicate the procedure for registering invoices for advance payments:
Always register invoices upon receipt of an advance. With this option, invoices for advances received will be created for each amount received, except for advances credited on the day of receipt. If the shipment occurred on the day of payment, then an advance invoice is not created.
Do not register invoices for advances offset within 5 calendar days. An invoice is created only for those advance amounts that have not been offset within 5 days after receipt.
Do not register invoices for advances cleared before the end of the month. This position is relevant only for those prepayment amounts that are not offset during the tax period (quarter) in which they were received.
Do not register invoices for advances (Clause 13, Article 167 of the Tax Code of the Russian Federation). Option only for organizations whose activities fall under clause 13 of Art. 167 of the Tax Code of the Russian Federation, i.e. production cycle duration is more than 6 months.
Standard deductions apply:
Cumulatively during the tax period, those. is provided to the employee in the appropriate amounts for each month of the tax period evenly.
Within the limits of the taxpayer’s monthly income – standard tax deductions do not accumulate during the tax period and are not subject to cumulative summing.
Insurance premium rates for all organizations are established, except for the organizations specified in Art. 57 No. 212-FZ. A reduced rate of insurance premiums is possible for them.
Accident contribution rate also specified in Law No. 179-FZ.
The remaining taxes and reports are filled out if there is property, transport, land, sales of alcoholic/excise products, etc.
Don't forget to look at the section “Administration” – “Program settings” – “Accounting parameters» to check accounting parameters, and functionality ( “Administration” – “Program settings” – “Functionality”") for the program to work correctly.
In this article, we will consider the next important stage of preparation for working in the 1C program: Enterprise Accounting 8 - setting up accounting policies. If the setting of accounting parameters affected all organizations in the information base, then the accounting policy is filled out for each organization and can be changed periodically. Filling it out correctly is the key to successful work in the program.
You can go to setting up accounting policy settings through the "Main" section.
Of course, having turned to the accounting policy, we have a completed directory of the organization, when filling it out we have already established the type of organization and the taxation system.
By the way, we can refer to the accounting policies without leaving this reference book; just select the required organization.
And then click the “Create” button to create a record for a certain period. We immediately see the opportunity to choose the taxation system again, since the organization can switch to the simplified tax system or return to the simplified tax system, then we change this position in this setting.
Tax accounting for organizations on OSN is carried out automatically in the program, and the first customizable tab is “Income Tax”.
Initially, it is necessary to note whether the organization applies PBU 18/02. Only small businesses and non-profit organizations may not apply. If you have the right not to keep records in accordance with PBU 18/02 and do not have the skills to apply it in practice, then I recommend not checking this box. If your organization is not small, then you need to check the box.
The following setting provides a choice of depreciation method in tax accounting: linear or non-linear. These two methods are provided for by the tax code (Article 259, paragraph 1).
Organizations that choose to use the straight-line depreciation method must apply it to all fixed assets. If you decide to use the non-linear method, then it is possible to use it only for fixed assets from depreciation groups 1 to 7. Since, regardless of the method established by the taxpayer for depreciation of structures, buildings, transmission devices, intangible assets included in depreciation groups 8-10, the program will automatically apply the linear method in accordance with clause 3 of Article 259 of the Tax Code of the Russian Federation.
As for the method of paying off the cost of workwear and special equipment, the program gives the right to bring together tax and accounting when choosing the second position in the list, which appeared in 2015. But when choosing the first position, due to the fact that in accounting the cost will be written off depending on the service life, temporary differences will appear that will need to be taken into account.
For tax accounting purposes for income tax, in accordance with paragraph 1 of Art. 318 of the Tax Code of the Russian Federation, all sales and production costs are divided into direct and indirect. The same paragraph provides an approximate list of expenses that may be direct: material costs, labor costs, insurance premium costs, depreciation. When reflecting direct expenses, the posting Dt 90.02 - Kt 20 is formed, when reflecting indirect expenses, expenses from account 20 are written off to account 90.08. So, we can determine which expenses will be written off to account 90.02 and which to account 90.08 by contacting the information register “Methods for determining direct production costs in NU”.
This register is essentially a separator of direct and indirect costs. What will be listed here, what types of expenses, on what accounts - will be reflected in the income tax return in line 10 of Appendix 2 to Sheet 2.
The details “Year”, “Organization” and “Type of NU expenses” are required to be filled out in this register; the reference book exists in the program as predefined, that is, indicators cannot be entered into it. It corresponds to the expense lines that should be reflected in the income tax return. Depending on what type of expenses is selected, the declaration will be filled out.
Since we are talking about direct costs, we select from this list as mentioned above: material costs, insurance premiums, depreciation, wages. The remaining indicators are optional, but you can fill in a more detailed display by debit, by credit, by department, by cost item. In this case, all costs for the specified item will be direct. When filling out more detailed information, if there is such a need, you should be more careful. So that when combining parameters, the rules for determining direct costs do not overlap or repeat.
Let's move on to the next setting - setting up item groups. It is needed for organizations that produce products, provide services or perform work.
Filling out the register is formed in accordance with the activities of the organization; by clicking the “Create” button, we select the item group required for the organization, which relates to its own production. Working directly with the directory of the same name, it is possible to create these same groups. But it is not recommended to “split” or create too many item groups. It is better to create groups for those types of activities for which there is a desire to track financial results.
Next comes the “VAT” tab. The first thing you should do is indicate whether you are exempt from paying VAT under Art. 145 or 145.1 of the Tax Code of the Russian Federation. These articles are exempt from payment if the revenue of an organization or individual entrepreneur does not exceed a certain limit or the organization has the status of a participant in a research project in accordance with the Federal Law “On the Skolkovo Innovation Center”. When the checkbox is checked, in the document “Sales of goods and services” the position “Without VAT” is automatically placed, and invoices are recorded in the journal in the cases listed in clause 3.1 of Art. 169 of the Tax Code of the Russian Federation.
If a taxpayer carries out transactions subject to taxation and transactions not subject to VAT or at a 0% rate, then he is required to keep separate records and check the following boxes.
The appearance of a checkbox in the next position leads to the calculation of VAT and the formation of an entry in the sales books at the time of shipment of goods, when we post the document “Sales of goods and services” with the type of operation “Shipment without transfer of ownership”.
If we are not satisfied with this point of accrual, then we do not check the box, then the entry in the sales books and the accrual of VAT will be generated only after the transfer of ownership, when we post the document “Sales of shipped goods”.
The last setting on this tab concerns the procedure for registering advance invoices. The program offers 5 options to choose from.
The default setting is “Register invoices always when receiving an advance.” This option involves creating invoices for each amount received. The exception includes prepayment amounts credited on the day of receipt.
In the second option, registration of invoices for advances offset within 5 calendar days will not take place. This option implements the rule enshrined in paragraph 3 of Art. 160 of the Tax Code of the Russian Federation, according to which the seller must issue an invoice to the buyer for the amount of the prepayment within five calendar days after receiving it, if shipment on account of the payment is also made within five days.
The next option determines the registration of advance invoices only for amounts that remain unaccounted at the end of the month. But according to the explanations of the Ministry of Finance, this is used for continuous long-term supplies of goods and services to the same buyer.
The fourth option is intended for organizations that are ready to defend the position that payments are not recognized as advance payments if the shipment and payment of the goods occurred in the same tax period.
The last option is designed for organizations that, according to clause 13 of Article 167 of the Tax Code of the Russian Federation, have a production cycle that exceeds six months in duration. And they have the right to consider the moment the tax base arises on the day of shipment.
The next tab for setting up accounting policies is “UTII”. It is noted here whether the organization is a UTII payer. And if the organization carries out retail trade, and this retail trade falls under the payment of UTII, then the second position is also recorded.
There are two options for specifying the basis for the distribution of expenses by type of activity. Expenses that cannot be attributed to a specific type of activity will be distributed according to the selected base.
Go to the "Inventory" tab. You must choose the method of valuing inventories at average cost or FIFO. The established method is used for both accounting and tax purposes.
And we prescribe a method for valuing goods in retail at the cost of acquisition or at the selling price (these methods are discussed in PBU 5/01 clause 3). If there is a need to see the trade margin, then you need to take it into account at the sales price, but remember that in tax accounting, goods are valued only at the cost of acquisition. If you are not ready to take into account the difference between accounting and tax accounting, then you should choose “according to the cost of acquisition”.
There is another large and very important tab in the accounting policy - “Costs”. The first thing we reflect is the main cost account and the types of activities, the costs of which are accounted for in account 20. We mark with checkboxes whether the costs of producing products and providing services will be taken into account in account 20.
If some expenses will be reflected in account 20, then the option to choose how account 20 will be closed becomes active. The “Excluding revenue” option allows you to always close account 20, regardless of whether there was revenue or not. Option “Taking into account revenue from performing work (rendering services)” - 20 the account will be closed provided that in the current month revenue is reflected in the same item group as costs. The third option makes it possible to close the 20th account for the item group for which revenue was received and sales are reflected in the document “Act on the provision of production services.”
Below, provided that at least one type of activity is selected, the “Indirect costs” button becomes active.
In the window that opens we see the settings for 26 and 25 counts. For account 26, you need to determine how general business expenses will be closed. If included in the cost of sales, this method is also called direct costing, then the amounts from the 26th account of the month are automatically sent to account 90.08. If the cost of products, work, services is included, then all these expenses from account 26 will be closed on account 20, and thus, on account 20 we will see the total cost of our production (our work and services). In this case, you will need to choose a method for allocating costs to the cost of products (works, services).
Be sure to fill in the starting period and for which organization this setting is valid, and also indicate the distribution base by selecting a position from a predefined directory. Let’s say that an organization has material-intensive production, the main costs are material, then it may make sense to take them as the distribution base. In labor-intensive production, the main share of costs is labor. Or a large output will lead to the choice - “Output Volume”. It all depends on the type of activity and the specifics of the organization. It is possible to fill out in more detail, taking into account cost items and divisions. You can select cost account 25 or 26; if you do not specify a specific one, then the costs are written off from both accounts. A similar write-off will occur for unfilled departments and cost items. Detailed detail may be required, for example, when different distribution bases need to be applied to one type of expense.
Next to the “Indirect costs” button there is an equally important “Additional” button.
In this window we indicate whether the calculation of the cost of semi-finished products and services is carried out by our own division. If you check at least one box, you still need to select the sequence of production stages.
Choosing the option to set it manually, we create the document “Order of divisions for closing cost accounts”, in which we create the order of divisions using the “Add” button.
When choosing automatic determination of redistributions, there is no need to generate the document “Order of divisions for closing cost accounts”. But in order for the program to work correctly for organizations that provide services to their own divisions, it becomes possible to set up counter-production (services). Click the “Create” button to proceed to setting up the counter issue register.
Even when filling out the settings in the “Advanced” window, you need to decide whether you will take into account deviations from the planned cost. If an organization uses account 40 in accounting, production is produced at the planned cost, and at the end of the month the deviation of the actual cost from the planned cost is calculated.
The last tab for setting up accounting policies is “Reserves”.
Reserves in the program are formed automatically depending on the delay. Income tax taxpayers have the right to create reserves, including for doubtful debts. If provided for by the organization's accounting policy, then note it.
We considered the settings provided that the organization is on a common taxation system. If the organization is on the simplified tax system, then the setup will look different; how exactly will be discussed in the next article.
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0 #15 Ukhova Natalya 02/15/2018 08:44
I quote Olga1989:
Good evening! Please tell me Organization on OSNO 2 types of activity: production and wholesale trade. Program 1C 8.20.66.45.
How to set up the distribution of account 26 for production and trade? The direct costing method is not suitable. Trade takes up 95% of turnover.
Hello! You can set up the closing of account 26 on the 20th, with the revenue distribution base (i.e., costs will be closed in proportion to revenue by item groups in the current month on account 90.01). Accounting policy - Production - Establish methods for distributing general business expenses, cost account 26, distribution base - revenue.
0 #13 Olga Shulova 08/07/2017 13:59
I quote DragonAgo:
I quote Olga Shulova:
I quote DragonAgo:
Good afternoon
I quote Olga Shulova:
I quote DragonAgo:
Good afternoon. We work in accounting 3.0, there is one division. The main thing is how to make sure that on the 20.01 account there is no accounting by division, but only finished products.
Good afternoon
Administration - Accounting parameters - Setting up a chart of accounts - Cost accounting specify "Summary, for the organization as a whole"
Have you reviewed the documents for the period of interest? In the chart of accounts for account 20, is the “Accounting by divisions” checkbox checked or unchecked?
0 #12 DragonAgo 08/05/2017 01:53
I quote Olga Shulova:
I quote DragonAgo:
Good afternoon. We work in accounting 3.0, there is one division. The main thing is how to make sure that on the 20.01 account there is no accounting by division, but only finished products.
Good afternoon
Administration - Accounting parameters - Setting up a chart of accounts - Cost accounting specify "Summary, for the organization as a whole"
I quote Olga Shulova:
I quote DragonAgo:
Good afternoon. We work in accounting 3.0, there is one division. The main thing is how to make sure that on the 20.01 account there is no accounting by division, but only finished products.
Good afternoon
Administration - Accounting parameters - Setting up a chart of accounts - Cost accounting specify "Summary, for the organization as a whole"
They did this, but units remained in SALT.
0 #11 Olga Shulova 08/04/2017 15:08
I quote DragonAgo:
Good afternoon. We work in accounting 3.0, there is one division. The main thing is how to make sure that on the 20.01 account there is no accounting by division, but only finished products.
Good afternoon
Administration - Accounting parameters - Setting up a chart of accounts - Cost accounting specify "Summary, for the organization as a whole"
0 Olga Shulova 04/28/2017 20:53
I quote Gulnara:
Good afternoon, please tell me why account 43 is different for accounting and tax accounting. Those. everything happens when a routine operation is closed. For reference: we manufacture products, 1C edition 3.0.
Thank you
Good afternoon Differences in the accounting value of products on account 43 can be for various reasons:
- the cost of production, indeed, differs for objective reasons (for example, the cost includes the cost of depreciation of fixed assets, which are defined differently in accounting and technical documentation, etc.), and this is not an error;
- errors were made in accounting. Surely, the amounts differ not only for account 43, but also for account 20, etc. The causes of errors can be very different, in absentia, without seeing the database, it is quite difficult to detect them
Below are examples of accounting policies for accounting purposes for different types of activities:
- Accounting policy in production
- Accounting policies in trade
- Accounting policies for the provision of services
Our video lesson discusses how to analyze accounting policies to determine whether they comply with the accounting maintained in the 1C 8.3 program. The accounting policy settings that are present in the program have been studied:
General information about accounting policies in 1C 8.3Where can I find the accounting policy in 1C 8.3? Located she In chapter Main:
An accounting policy in 1C 8.3 should be formed annually, even if there have been no changes to it. This is due to changes in the program itself - it is constantly being improved, new fields and settings appear:
On your own initiative, you can make changes to the accounting policy if circumstances require it, for example, new transactions have appeared, etc., or in the event of changes in legislation. If this happens in the middle of the year, then a new accounting policy is created in the 1C 8.3 database, where in the column Can be used with you need to set the date from which it applies. If you change an existing document, the program will require you to redo all operations from the beginning of the year and problems may arise:
In 1C 8.3 Accounting for a legal entity there are two options for accounting policies: for the general and simplified tax system:
Let's consider both options.
Setting up accounting policies in 1C 8.3 for the general taxation system (OSNO)Settings in 1C 8.3 are presented in seven tabs. Opposite many positions there is a link in the form of a “?” sign; by clicking on it, you can call up a tooltip that helps you navigate the program:
Therefore, in the article we will only touch on those points that may raise questions or difficulties.
In the income tax settings, we will study two points:
The organization determines direct costs independently, but their choice cannot be arbitrary, it must be strictly justified economically. By button Create you need to set the conditions, if simultaneously met, the flow will be considered direct:
The list of Types of expenses in NU is closed; each type is tied to its own line in the income tax return.
Nomenclature groups must be filled out from the list of Nomenclature Groups in the directory of the same name, excluding groups that imply trading activities, since income from it falls on a different line of the declaration than income from the sale of one’s own production:
On the VAT tab, the default setting is set to Charge VAT on shipment without transfer of ownership, as this is a legal requirement. If there is a need to maintain, for example, if there are export operations, UTII exemptions, then you need to mark this setting in 1C 8.3. You can determine the procedure for maintaining separate accounting yourself, securing it with an accounting policy:
In 1C 8.3 it is possible to maintain separate accounting on account 19, then when you set this setting to account 19, a third sub-account will open:
In each document for invoice 19 you will need to indicate the procedure for reflecting input VAT:
Then you need to select the general procedure for registering invoices for prepayments:
This procedure will be in effect by default in 1C 8.3; you can set your own procedure for each agreement with a counterparty:
If you check the box The organization applies UTII, then using the Types of activities link you can enter all ongoing types of activities transferred to UTII. In the form that opens, enter the type of activity and address. Based on these data, the 1C 8.3 program independently determines OKTMO, coefficient K1, and the tax office. In fact, all that remains is to enter the physical indicators and K2, and then the UTII declaration will be filled out and calculated automatically:
You can choose the basis for income distribution when combining UTII with other taxation systems yourself. The Ministry of Finance recommends taking into account both sales and non-sales income:
This tab allows you to select the method of valuing inventory (FIFO or Average) and retail goods (using account 42 or without):
The main cost accounting account in 1C accounting policy is specified for automatic substitution in all documents; it can then be changed directly in them. For small organizations, it sometimes makes no sense to use account 20; they account for all costs on account 26:
But if you still need to use it, then you need to note for what types of activities it will be used:
If you choose to perform work or provide services, you will also have to fill in the cost write-off method:
- Without taking into account revenue - account 20 is always closed at the end of the month;
- Taking into account revenue, account 20 will be closed only for those item groups for which revenue is reflected this month;
- Taking into account revenue from production services - the setting is valid only for sales reflected using the document :
Indirect costs can either be written off monthly to account 90 (direct costing) or distributed over 20:
In the second case, you need to set rules for the distribution of accounts 26 and 25:
Creating reserves in accounting is the responsibility of all organizations. However, in the 1C 8.3 program for accounting and tax accounting, the same procedure for deducting reserves, prescribed in the Tax Code, is used. Whereas in accounting, these rules are actually absent and can be determined by the accountant independently, based on the circumstances. In tax accounting, deducting reserves is the right of the organization:
This setting is for organizations that experience similar situations of delays when transferring and withdrawing funds:
How to set up accounting policy parameters for income tax in 1C 8.3 is discussed in the following video:
An example of an accounting policy for tax accounting under OSNOHere is a sample LLC tax accounting policy for several types of activities under OSNO, which can be downloaded for free:
- Accounting policy of LLC in production
- Accounting policy of LLC in trade
- LLC accounting policy when providing services
There are six bookmarks here. Let's consider those that differ from those discussed above:
We reflect the object of taxation and determine the type of income to be substituted into documents by default, depending on which income is greater. However, you can change this type of income manually directly in the documents:
The cost distribution method is determined independently. To maintain uniformity in 1C 8.3, it is more rational to take into account on a cumulative basis:
If desired, automatic formation of reserves can be set only for accounting units.
Any accountant knows about the need to formulate an organization’s accounting policy for each enterprise. No less important is setting up accounting policies in the 1C Accounting program. The correct operation of the program depends on how we configure this register, how and what checkboxes we put. An incorrectly checked box can lead to serious errors in the information base, incorrect maintenance of both accounting and tax records in the program and, as a result, incorrect completion of reports and declarations.
The key to successful work in the program is the correct setting of the accounting policy, and today I will tell you about each item of this program register.
1. Setting up accounting policies for accounting purposes.Please note that with release 44 in the 1C: Accounting 8 version 3 program, the organization’s accounting policy settings have changed. Now we need to fill out two different information registers. First, accounting rules are set up, and then taxes and reports.
There are two ways to go to the accounting policy settings for accounting.
The first one is in the “Main” section
In this case, a window will open for setting up the accounting policy for the organization set as the main one in the infobase. If necessary, the organization for which the accounting policy is being configured can be changed by selecting the required one from the list.
In the current window, open “Change History”
In the window that opens, using the “Create” button, the accounting policy of the selected organization for the next year is formed.
The second way to open an accounting policy in the 1C Accounting 3.0 program from an organization card:
As a result, we will also get into the history of changes in this information register for the current organization:
So, let's create a new accounting policy for 2017.
First, we need to choose the method by which inventories will be written off in accounting: average or FIFO:
Next, the method is established by which the program will take into account goods at retail: at the cost of acquisition or at the selling price. If you want to see the trade margin on account 42, then you need to select the method of accounting for goods based on the sales value. However, let me remind you that in tax accounting for calculating income tax, direct expenses are determined only by the cost of purchasing goods.
In the next block, we indicate the cost account, which will be inserted by default into the document “Requirement - invoice”, and also mark with checkboxes whether our organization produces products, performs work, and provides services to customers.
When you select the second checkbox, the field for selecting the method of writing off costs becomes available.
If you select the “Excluding revenue” method 20, the account will be closed at the end of the month in any case, regardless of whether revenue is reflected in this period or not.
The write-off method “Taking into account all revenue” allows you to close the costs of account 20 only for those item groups for which revenue is reflected in a given month.
If you choose the third method of writing off costs “Taking into account revenue only for production services”, then account 20 will be closed only for those services that are reflected in the document “Rendering production services”.
If at least one of the two checkboxes “Production of products” or “Performance of work, provision of services to customers” is selected, then setting up methods for distributing indirect costs becomes available.
First, let's decide on the write-off of general business expenses. If we choose to include general business expenses in the cost of sales (the so-called direct costing), then account 26 will be closed at the end of the month to account 90.08, i.e. management expenses.
If we need to include costs on account 26 in the cost of production, then in this case it is necessary to determine the method for distributing these costs.
We be sure to fill out the period from which our changes and organization will be accepted.
If a cost account is not specified, then this allocation method will default to both accounts 26 and 25.
Next, you must specify the distribution base. It is determined depending on the specifics of the organization. It makes sense to choose as the distribution base those costs that are guaranteed to occur every month, for example, when producing products - “Output Volume”, and when providing services, the main costs are “Wages”.
The next block of settings is related to manufacturing enterprises.
Selecting the checkbox “Deviations from the planned cost are taken into account” means that the organization records finished products at the planned cost and is formed by posting D-t 43 and K-t 40, and then at the end of the month the program will calculate the actual cost and make an adjustment to the manufactured products.
It makes sense to set the next two checkboxes if the production of products at our enterprise is a complex technological process that consists of separate phases, the so-called processing stages. And each processing stage ends with the release of intermediate or final products. In this case, it makes sense to calculate the cost of semi-finished products, finished products and services provided, taking into account the sequence of our production. If an organization provides services to its own departments, then the program also has the ability to set up a counter release.
Let's look at another block of settings.
By checking the box “Account 57 “Transfers in transit” is used when moving funds,” we get the opportunity to reflect transactions for withdrawing and depositing cash and using account 57. It makes sense to set this setting if the transfer of funds takes place over several days. For example, this happens when paying with payment cards.
If an organization creates reserves for doubtful debts, then to automatically accrue them in accounting, you need to check the appropriate setting box.
If your organization keeps records of permanent and temporary differences in the valuation of assets and liabilities, then you need to check the box “PBU 18 “Accounting for calculations of corporate income tax” is applied. Small businesses and non-profit organizations may not apply PBU 18/02.
2. Setting up accounting policies for the purposes of NU for the organization on the OSN.After we have formed the accounting policy for accounting purposes, we will move on to setting up tax accounting in the program. This can also be done in two ways.
The first one, here in the accounting policy settings for accounting:
Second, in the “Main” section
In the window that opens, we select the tax system.
Depending on the selected system, the composition of the settings on the left side of the window changes. In the case of OSN, the settings “Income Tax” and “VAT” appear on the left. The “Property Tax”, “Personal Income Tax” and “Insurance Contributions” settings are common to any taxation system.
For general taxation taxation, go to the “Income Tax” tab.
Here the income tax rates are indicated, as well as the method of calculating depreciation. When choosing a non-linear method, you must remember that this method is used only for OS from 1 to 7 depreciation groups.
In addition, it is possible to configure the method of repayment of workwear and special equipment: at a time or set a period of use upon transfer to operation.
The next setting “List of direct expenses” is a kind of “separator” of direct and indirect expenses. What we list in this register, those expenses will be reflected in the income statement as direct.
When filling out this register for the first time, the program will offer to fill out direct expenses in accordance with Art. 318 Tax Code of the Russian Federation.
The resulting list of expenses can be edited by adding or removing some items.
Let's move on to the next setting. Nomenclature groups are indicated here, the revenue for which in the income tax return is reflected as revenue from the sale of goods and services of own production.
Well, the last setting on this tab is the procedure for paying advance payments: quarterly or monthly, depending on the profit.
The following settings relate to VAT: VAT exemption, setting up separate accounting and the procedure for issuing invoices for advance payments.
Next we move on to the property tax settings. Property tax rates and available tax incentives are indicated here. If there are objects with a special taxation procedure, i.e. different from that established for the organization as a whole, it is necessary to fill out the appropriate register.
On the same tab, the tax payment deadline and advance payments for property tax are configured. When setting up advance payments at the end of the month, the routine operation “Calculation of property tax” appears. In addition, methods for reflecting property tax expenses are separately prescribed.
Another tab is personal income tax. Here we indicate how our organization will apply standard deductions - cumulatively or over the employee's monthly income.
The last required setting is insurance premiums. Here we indicate whether the organization employs pharmacists, miners, or workers with hazardous and difficult working conditions.
In addition to the listed settings that are mandatory for enterprises on OSN, using the hyperlink “All taxes and contributions” you can open additional settings, for example, transport tax, land tax. You can also set reminders in the program to pay, for example, indirect taxes or when statistical reports are due.
Let's now look at the accounting policy settings for an organization using the simplified tax system with the tax object “Income minus expenses”
First, we establish a taxation system. We note whether our organization is a UTII payer, whether it must pay a trade fee and the date of transition to the simplified tax system.
The simplified tax system tab contains very important settings regarding the procedure for recognizing expenses.
The flags indicate those operations that need to be done in the program in order for the corresponding expenses to be included in the KUDiR. For example, expenses for purchased goods will appear in column 7 of the income and expenses ledger if the product is recorded in the program, paid to the supplier and sold. You can also select the additional checkbox “Receipt of income”, then the costs of the goods will go to KUDiR if there are four operations in the program: receipt of goods, payment to the supplier, sale to the buyer and receipt of payment from the buyer.
In the UTII settings, it is necessary to indicate the types of activities for which the organization is obliged to pay UTII. At the same time, the 1C Accounting 8.3 program will immediately tell us the amount of tax for the quarter.
The settings for personal income tax and insurance contributions for the simplified tax system do not differ from the settings for these parameters considered for enterprises using the general taxation system.
4. Printing accounting policies in the 1C: Accounting program 8.After we have set up accounting policies for accounting and tax accounting, we can print them without leaving the program. You can also print out an order on accounting policies, a working chart of accounts, forms of primary documents and a list of accounting and tax registers. To print all these documents, go to the accounting policy settings
Here, next to the organization selection window, there is a treasured button: “Print”, by clicking on which we can select the document we need.
The composition of the sections of the printed form depends on the settings made in the program. Any printed form can be printed, edited, saved and sent by mail.
Thus, for a small enterprise it is very easy to solve the problem of creating and printing accounting policies if you work in the 1C Accounting 8.3 program.
The advantage of this method is that you do not use the general template of their Internet, but the wording that most closely matches your organization, and the printed accounting policy corresponds to the settings in the program.
Work in 1C with pleasure and take advantage of all the features of the program.
You can ask questions in our groups on social networks.