Creating an accounting policy in 1s 8.3. Accounting info. Flag "Retail"

The following are examples of accounting policies for the purposes accounting By different types activities:

• Accounting policy in production
• Accounting policy in trade
• Accounting policy for the provision of services

Our video tutorial discusses how to analyze the accounting policy to see if it corresponds to the accounting that is maintained in the 1C 8.3 program. The accounting policy settings that are present in the program have been studied:

General information about accounting policy in 1C 8.3

Where can I find an 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 were no changes in 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 so require, for example, new transactions have appeared, etc., or in the event of a change in legislation. If this happens in the middle of the year, then a new accounting policy is created in the 1C 8.3 base, where in the column Used with you need to set the date from which it applies. If you change an existing document, the program will require you to re-do all transactions from the beginning of the year and problems may arise:

In 1C 8.3 Accounting for legal entity There are two options for accounting policies: for the general and simplified taxation systems:

Let's consider both options.

Setting up an accounting policy in 1C 8.3 for the general taxation system (OSNO)

Settings in 1C 8.3 are represented by seven tabs. In front of 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 touch only 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, under the simultaneous fulfillment of which the flow will be considered direct:

The list of the Type of expenses in NU is closed, each type is tied to its own line in the income tax return.

Nomenclature groups must be filled in from the list of Nomenclature groups in the directory of the same name, excluding groups that imply trading activities, since income from it falls into a different line of the declaration than income from the sale of own production:

The VAT tab is set by default to Accrue 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, released, then this setting should be noted in 1C 8.3. You can determine the procedure for maintaining separate accounting on your own, fixing it with an accounting policy:

In 1C 8.3, it is possible to maintain separate accounting on account 19, then when this setting is set to account 19, a third subconto will open:

In each document, to account 19, it will be necessary to put down the procedure for reflecting input VAT:

Then you need to choose general order registration of invoices for prepayments:

This order will be in effect by default in 1C 8.3; for each contract with a counterparty, you can set your own order:

If you check the box The organization applies UTII, then by the link Types of activity, you can enter all the types of activities carried out, translated into UTII. In the form that opens, enter the type of activity, address. Based on these data, the 1C 8.3 program independently determines OKTMO, coefficient K1, tax office. In fact, it remains to enter physical indicators and K2, and then the UTII declaration will be filled in and calculated automatically:

The basis for the distribution of income when combining UTII with other taxation systems can be chosen independently. The Ministry of Finance recommends taking into account both sales and non-operating income:

This tab allows you to select the method of valuation of inventory (FIFO or Average) and goods in retail (using account 42 or without):

The main cost accounting account in the 1C accounting policy is indicated for automatic substitution in all documents, it can then be changed directly in them. Small organizations sometimes do not make sense to use account 20, they take into account all costs on account 26:

But if you still need to use it, then it should be noted for what types of activities it will be used:

If you choose to perform work, provide services, you will also have to fill in the method of writing off costs:

• Excluding revenue - account 20 is always closed at the end of the month;
• Including revenue - account 20 will be closed only for those item groups for which revenue is reflected this month;
• Including 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 to 20:

In the second case, you need to set the rules for the distribution of accounts 26 and 25:

The creation of reserves in accounting records is the responsibility of all organizations. However, in the 1C 8.3 program for accounting and for 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 an organization:

This setting is for organizations that are experiencing similar situations delays in transfer-withdrawal Money:

How to set up the accounting policy settings for income tax in 1C 8.3 is discussed in the following video:

An example of an accounting policy for tax accounting under OSNO

Here is an example of an LLC accounting policy for tax accounting for several OSNO activities that can be downloaded for free:

• Accounting policy of LLC in production
• Accounting policy of LLC in trade
• Accounting policy of LLC when providing services

Setting up an accounting policy in 1C 8.3 for a simplified taxation system (STS)

There are six tabs here. Consider those of them that differ from those discussed above:

USN

We reflect the object of taxation and determine the type of income for substitution in documents by default, depending on which income is greater. At the same time, you can change this type of income manually directly in the documents:

The method of distribution of expenses is determined independently. To maintain uniformity in 1C 8.3, it is more rational to take into account Cumulative total:

Automatic formation of reserves, if desired, can be set only for the BU.

Any accountant knows about the need to form the accounting policy of the organization for each enterprise. Equally important is the setting of accounting policies in the 1C Accounting program. How we set up this register, how and what checkboxes we put, depends on the correct operation of the program. An incorrectly selected checkbox can lead to serious errors in information base, to incorrect maintenance of both accounting and tax accounting in the program and, as a result, incorrect filling of reports and declarations.

The key to success in the program is correct setting accounting policy and today I will tell you about each item of this program register.

1. Setting up an accounting policy for accounting purposes.

I draw your attention to the fact that since the 44th release in the 1C: Accounting 8 version 3 program, the setting of the organization's accounting policy has changed. Now we need to fill in 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 the BU.

The first is in the "Main" section.

In this case, the window for setting the accounting policy for the organization that is set as the main one in the infobase will open. If necessary, the organization for which the accounting policy is being configured can be changed by selecting the required one in the list.

In the current window, open the "History of changes"

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 the accounting policy in the 1C Accounting 3.0 program from the organization card:

As a result, we will also get into the change history this register information about the current organization:

So, let's form a new accounting policy for 2017.

First, we need to choose the method by which the inventories will be written off in accounting: by average or by FIFO:

Next, the method is set by which the program will take into account retail goods: by purchase cost or by sale value. If you want to see a trade margin on account 42, then you need to choose the method of accounting for goods by selling value. However, let me remind you that in tax accounting for calculating income tax, direct costs are determined only by the cost of acquiring goods.

In the next block, we indicate the cost accounting account, which will be substituted by default in the “Requirement - Invoice” document, and also check the boxes whether our organization produces products and performs work, provides services to customers.

When the second checkbox is checked, the field for selecting the method of writing off costs becomes available.

If you choose the "Without 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 "Considering all revenue" allows you to close the costs of account 20 only for those item groups for which this month reported revenue.

If you choose the third method of writing off costs “Including revenue from production services only”, then the 20th account will be closed only for those services that are reflected in the document “Provision of production services”.

If at least one of the two checkboxes "Product output" or "Performance of work, provision of services to customers" is checked, then the setting of methods for distributing indirect costs becomes available.

First, let's decide on the write-off of general 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 the costs on account 26 in the cost of production, then in this case it is necessary to determine the method for distributing these costs.

Be sure to fill in the period from which our changes and organization will be accepted.

If no cost account is specified, then this allocation method will default to both 26 and 25 accounts.

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 be every month, for example, for the production of products - "Output volume", and for the provision of services, the main costs are "Payment".

The next block of settings is related to manufacturing enterprises.

Checking the box "Deviations from planned cost” means that the organization has accounting finished products is carried out at the planned cost and is formed wiring D-t 43 and Kt 40, and then at the end of the month, the program will calculate the actual cost and make adjustments to the output.

It makes sense to set the following two flags if the output of products at our enterprise is a complex technological process that consists of separate phases, the so-called redistribution. And each redistribution 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 rendered, taking into account the sequence of our production. If an organization provides services to its own divisions, then the program also has the ability to set up a counter release.

Let's consider one more block of settings.

By checking the box “Account 57 “Transfers on the way” is used when moving funds”, we get the opportunity to reflect operations 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 forms reserves for doubtful debts, then for their automatic accrual in accounting, you must select 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 corporate income tax calculations” is applied”. PBU 18/02 may not be applied by small businesses and non-profit organizations.

2. Setting up an accounting policy for the purposes of NU for an organization on DOS.

After we have formed an accounting policy for accounting purposes, let's 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 the BU:

Second, in the "Main" section

In the window that opens, we select the taxation system.

Depending on the selected system, we change the composition of the settings on the left side of the window. In the case of OSN, the settings “Income tax”, “VAT” appear on the left. The “Property tax”, “Personal income tax” and “Insurance contributions” settings are common for any taxation system.

For DOS taxation, go to the "Income Tax" tab.

Here are the income tax rates, as well as the depreciation method. When choosing a non-linear method, it must be remembered that this method applies only to fixed assets from 1 to 7 depreciation groups.

In addition, it is possible to configure the method of redemption of workwear and special equipment: at a time or set a period of use upon transfer to operation.

The next setting "List of direct costs" is a kind of "separator" of direct and indirect costs. 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 in direct expenses in accordance with Art. 318 of the 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. Here, nomenclature groups are indicated, which, the revenue for which is reflected in the income tax declaration as revenue from the sale of goods and services of own production.

Well, the last setting on this tab is the order of payment of 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 advance invoices.

Next, we move on to property tax settings. Here are the property tax rates available tax incentives. 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 in the corresponding 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 scheduled operation "Calculation of property tax" appears. In addition, methods for reflecting property tax expenses are separately prescribed.

Another bookmark is personal income tax. Here we indicatehow our organization will apply the standard deductions - on an accrual basis or over the course of an employee's monthly income.

The last required setting is insurance premiums. Here we indicate whether pharmacists, miners, workers with harmful and difficult working conditions work in the organization.

In addition to the settings listed mandatory for enterprises on the DOS, the hyperlink "All taxes and contributions" can also open additional settings, For example transport tax, land. And you can also set payment reminders in the program, for example,indirect taxes or the timing of the submission of statistical reports.

3. Setting up an accounting policy for the purposes of NU for an organization on the simplified tax system.

Let's now consider the accounting policy settings for an organization on the simplified tax system with an object of taxation "Income minus expenses"

First, we set up the taxation system. We note whether our organization is a UTII payer, whether it must pay a trading fee and the date of transition to the simplified tax system.

The STS tab contains very important settings regarding the procedure for recognizing expenses.

Flags indicate those operations that must be done in the program to get the corresponding costs into the KUDiR. For example, expenses for purchased goods will fall into column 7 of the income and expense ledger if the goods are credited in the program, paid to the supplier and sold. You can also check the additional checkbox "Receiving income", then the cost of goods will fall into 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, you must specify 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 premiums for the simplified tax system do not differ from the settings of these parameters considered for enterprises using the general taxation system.

4. Printing the accounting policy in the program 1C: Accounting 8.

After we have set up an accounting policy for accounting and tax accounting, we can print them without leaving the program. You can also print an order on accounting policy, a working chart of accounts, forms 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 box, there is a coveted 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 generating and printing an accounting policy 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 1s with pleasure and use all the features of the program.

You can ask questions in our groups in social networks.

Setting the accounting policy of the organization in the program 1C Accounting 8 edition 2.0 is carried out after setting the accounting parameters.

Figure - 1. The form for setting the accounting policy of the organization.

On the tab " General information» the organization and the date of the beginning of the reporting period for which the accounting policy is established are selected. A general or simplified taxation system is chosen. If the organization accepts UTII, it is necessary to set the flag "Organization - payer of a single tax on imputed income (UTII)". It is also necessary to set the appropriate flags depending on the activities carried out by the organization.

Figure - 2. "General information" tab.

On the tab "OS and NMA" it is necessary to establish a single method of calculating depreciation for depreciable property in tax accounting. The selected method will be applied to all fixed assets and intangible assets when depreciating.

When installing the straight-line method, the depreciation amount will be determined based on the initial or current cost of the fixed asset item and the depreciation rate, which is calculated from the useful life of the depreciable property item.

With the non-linear method, depreciation is charged on the residual value of the fixed asset. When the residual value of the fixed asset is 20% of its original cost, the procedure for calculating depreciation changes. Then the residual value of the depreciable property will be fixed as the base value. As a result, to determine the monthly amount of deductions, the base cost must be divided by the number of months remaining until the end of the life of this asset.

By clicking on the "Specify property tax rates" button, you can set the property tax rates and set the period of their validity.

Figure - 3. Bookmark "Fixed assets and intangible assets".

On the "Inventory" tab a method for estimating inventories is chosen " Average price" or « FIFO.

Figure - 4. Bookmark "Materials and production reserves (IPZ)".

On the Production tab the distribution base for the costs of the main and auxiliary production for services to third-party customers and for services to in-house units is indicated: at planned prices, by revenue, by planned prices and revenue.

Button " Establish methods for allocating indirect costs” the method of distribution of general economic and general production expenses is established. The application of the method is supported for accounting for general business expenses.

The "direct costing" flag is set to account for general business expenses. When this flag is set, general business expenses will be written off in the same month when they arise and fully charged to expenses of the current period. If the "direct costing" flag is not set, then general business expenses will be distributed between the cost of goods produced and work in progress.

Figure - 5. Tab "Production".

On the tab "Production of products, services" set one of two ways to account for output:
“Using account 40” - if accounting is kept at the planned cost;
“Without using account 40” - then the deviation from the planned cost will be included in the cost of production, regardless of the method of accounting for output.

When specifying the sequence of redistributions when calculating the cost of finished products and semi-finished products, when the option “ Set manually», then you will need to specify the sequence of divisions on the button " Setting the Order of Departments for Closing Cost Accounts". Or you can set automatic detection.

Figure - 6. Bookmark "Output of products, services".

On the Work In Progress tab specifies how work in progress is recorded, with or without the use of the WIP Inventory document.

Bookmark "Retail". For organizations engaged in retail trade, you must choose one of the methods for accounting for goods in retail:

When the “By selling value” flag is set, accounting for goods intended for sale in retail trade will be kept on accounts 41.11 “Goods in retail trade (in ATT at selling value)” and 41.12 “Goods in retail trade (in NTT at selling value) ", Accounting for the trade margin on account 42 " Trade margin". If you choose the method "By purchase price", then the accounting of goods will be carried out on account 41.02 "Goods in retail trade (at purchase price)".

Figure - 7. Bookmark "Retail".

On next tab "Income Tax" a sign of accounting is established in accordance with PBU 18/02 “Accounting for income tax settlements”. If you set this flag, then permanent and temporary differences in the valuation of assets and liabilities will be calculated automatically. This sign is set by default, but it can be changed, since, for example, small businesses have the right not to apply PBU 18/02.

For those organizations that are engaged in production, it is necessary to set the list of direct costs on the button "Specify the list of direct costs", stored in the register "Methods for determining direct costs in tax accounting".
Also, for each organization, you can specify tax rates (to the federal budget, to the budget of a constituent entity of the Russian Federation).

Organizations that sell goods and services without VAT or at a rate of 0% should keep lot records for VAT purposes. Then you need to set the flag "The organization implements sales without VAT or with VAT 0%". As a result, separate VAT accounting for transactions subject to VAT and not subject to VAT will be maintained. And on the tab "Without VAT and 0%" additional information is indicated.

A simplified VAT accounting can be established for an organization without the use of regulatory documents. To use this mode on the tab "VAT" you need to set the flag "Simplified VAT accounting". When using this mode, the data for the purchase ledger and the sales ledger will be generated when posting documents. If the organization has simplified VAT accounting, then the values ​​of the other settings on this tab are not used.

In the 1C Accounting 8 program, it is possible to reflect the shipment without transferring ownership. This operation is reflected in the document "Sales of goods and services" with the type of operation "Shipment without transfer of ownership". In order for VAT to be accrued when posting a document, then you need to set the flag “Charge VAT on shipment without transfer of ownership”. If the flag is unchecked, then VAT will be charged later: when the sale of shipped goods is reflected in the document “Sale of shipped goods”.
Then it is necessary to indicate the procedure for registering invoices for advance payments accepted in the organization.

In order for the organization to be able to conclude contracts in conventional units, and the total indicators in printed forms of invoices for contracts in c.u. e. could be reflected in rubles, you need on the VAT tab set the flag "Invoices for settlements in c.u. e. to form in rubles.

If on the VAT tab set the flag “Take into account positive amount differences when calculating VAT”, then separate invoices will be issued for positive amount differences. And if you uncheck the box, then they will not be issued.

On the “Without VAT and 0%” tab, you must specify the procedure for calculating the amount of VAT if it is impossible to confirm the legality of applying the 0% VAT rate. This setting will be used by default when generating a regulatory document Confirmation zero rate VAT.

Bookmarks "UTII" and "USN". If the retail trade of an organization is subject to UTII, the corresponding setting is set, which affects the installation of accounts for accounting for income and expenses from sales in NTT, if accounting is kept at sales prices, as well as the recognition of income from sales upon receipt of proceeds from NTT under a simplified taxation system .

For expenses subject to taxable and non-taxable UTII, which are subject to distribution by type of activity, it is necessary to select the basis for the distribution of expenses.

By clicking on the button "Set income and expense accounts for activities subject to UTII", it is possible to view and correct the list of accounting accounts for activities subject to UTII.

For organizations applying the simplified taxation system, the following information should be provided:

Object of taxation of the USN:

— Income;

— Income reduced by the amount of expenses. Then you will need to set the procedure for recognizing expenses on the "Expense Accounting" tab.

Bookmark "Cost Accounting". For organizations that apply the simplified tax system and have chosen the object of taxation “Income reduced by the amount of expenses”, you need to set the procedure for recognizing expenses: material, expenses for the purchase of goods, expenses for input VAT. The list of events (business transactions) that must be performed for the recognition of expenses is set automatically. If necessary, the conditions for recognizing expenses can be changed.

To enter the parameters of the accounting policy of an accounting organization, you need to execute the command of the main menu of the program Enterprise->Accounting policy->Accounting policy of organizations.

To add an account policy entry, press the button or key Insert or execute the menu command Actions->Add.

In the window, you need to fill in the parameters of the accounting policy according to the model:

Setting up parameters for analytical accounting of inventories

To start the program, you need to configure the parameters of the analytical accounting of inventories (IPZ). To do this, you need to execute the command of the main menu of the program Enterprise->Settings accounting.

In the shape of Set up accounting options need to switch to d ku and checkboxes Keep inventory records for accounting and tax accounting.

To set analytical accounting parameters and close the form Settings account, press the button OK.

Open the chart of accounts of accounting, you need to execute the command of the main menu of the program Enterprise->Charts of Accounts->Chart of Accounts.

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On the command panel of the chart of accounts form there are buttons with which you can get additional information on the selected account:

Generate various standard reports, for example, "Account balance sheet" or "Account card" - button Reports;

Read the description of the accounting account - button Description accounts;

View entries in the transaction log - button Magazine postings;

Go to subconto list - button Subconto.

With button Seal you can display and print the chart of accounts of accounting "1C: Accounting 8" both in the form of a simple list of accounts, and in the form of a list with detailed description each account.

Chart of accounts for tax accounting

Chart of accounts for tax accounting (for income tax) is not provided normative documents and is part of the accounting methodology in "1C: Accounting 8". It is designed to ensure that business transactions are reflected in tax accounting in accordance with the law "On the collection of taxes on enterprise profits."

Open the chart of accounts for tax accounting, you need to execute the command of the main menu of the program Enterprise->Charts of Accounts->Chart of Accounts for Tax Accounting (for income tax).

On the command panel of the form of the chart of accounts for tax accounting there are buttons with which you can get the following additional information on the selected account:

Form various standard reports, for example "Turnover and balance sheet for the account (tax accounting)" or "Account card (tax accounting)" - button Reports;

Below are examples of accounting policies for accounting purposes for different types of activities:

• Accounting policy in production
• Accounting policy in trade
• Accounting policy for the provision of services

Our video tutorial discusses how to analyze the accounting policy to see if it corresponds to the accounting that is maintained in the 1C 8.3 program. The accounting policy settings that are present in the program have been studied:

General information about accounting policy in 1C 8.3

Where can I find an 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 were no changes in 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 so require, for example, new transactions have appeared, etc., or in the event of a change in legislation. If this happens in the middle of the year, then a new accounting policy is created in the 1C 8.3 base, where in the column Used with you need to set the date from which it applies. If you change an existing document, the program will require you to re-do all transactions from the beginning of the year and problems may arise:

In 1C 8.3 Accounting for a legal entity, there are two accounting policy options: for a general and simplified taxation system:

Let's consider both options.

Setting up an accounting policy in 1C 8.3 for the general taxation system (OSNO)

Settings in 1C 8.3 are represented by seven tabs. In front of 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 touch only 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, under the simultaneous fulfillment of which the flow will be considered direct:

The list of the Type of expenses in NU is closed, each type is tied to its own line in the income tax return.

Nomenclature groups must be filled in from the list of Nomenclature groups in the directory of the same name, excluding groups that imply trading activities, since income from it falls into a different line of the declaration than income from the sale of own production:

The VAT tab is set by default to Accrue 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, released, then this setting should be noted in 1C 8.3. You can determine the procedure for maintaining separate accounting on your own, fixing it with an accounting policy:

In 1C 8.3, it is possible to maintain separate accounting on account 19, then when this setting is set to account 19, a third subconto will open:

In each document, to account 19, it will be necessary to put down the procedure for reflecting input VAT:

Then you need to select the general procedure for registering invoices for prepayments:

This order will be in effect by default in 1C 8.3; for each contract with a counterparty, you can set your own order:

If you check the box The organization applies UTII, then by the link Types of activity, you can enter all the types of activities carried out, translated into UTII. In the form that opens, enter the type of activity, address. Based on these data, the 1C 8.3 program independently determines OKTMO, the K1 coefficient, and the tax office. In fact, it remains to enter physical indicators and K2, and then the UTII declaration will be filled in and calculated automatically:

The basis for the distribution of income when combining UTII with other taxation systems can be chosen independently. The Ministry of Finance recommends taking into account both sales and non-operating income:

This tab allows you to select the method of valuation of inventory (FIFO or Average) and goods in retail (using account 42 or without):

The main cost accounting account in the 1C accounting policy is indicated for automatic substitution in all documents, it can then be changed directly in them. Small organizations sometimes do not make sense to use account 20, they take into account all costs on account 26:

But if you still need to use it, then it should be noted for what types of activities it will be used:

If you choose to perform work, provide services, you will also have to fill in the method of writing off costs:

• Excluding revenue - account 20 is always closed at the end of the month;
• Including revenue - account 20 will be closed only for those item groups for which revenue is reflected this month;
• Including 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 to 20:

In the second case, you need to set the rules for the distribution of accounts 26 and 25:

The creation of reserves in accounting records is the responsibility of all organizations. However, in the 1C 8.3 program for accounting and for 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 an organization:

This setting is for organizations that experience similar situations of delays in the transfer-withdrawal of funds:

How to set up the accounting policy settings for income tax in 1C 8.3 is discussed in the following video:

An example of an accounting policy for tax accounting under OSNO

Here is a sample accounting policy of an LLC on tax accounting 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
• Accounting policy of LLC when providing services

Setting up an accounting policy in 1C 8.3 for a simplified taxation system (STS)

There are six tabs here. Consider those of them that differ from those discussed above:

USN

We reflect the object of taxation and determine the type of income for substitution in documents by default, depending on which income is greater. At the same time, you can change this type of income manually directly in the documents:

The method of distribution of expenses is determined independently. To maintain uniformity in 1C 8.3, it is more rational to take into account Cumulative total:

Automatic formation of reserves, if desired, can be set only for the BU.