0": setting up advance payment and parsing the new document "Writ of Execution. “1C Enterprise Accounting” edition “3.0”: setting up an advance payment and analyzing the new document “Executive List 1C 8.3 basic version salary advance

Registration of an advance invoice is necessary only if the advance payment by the counterparty has been received into the account of the organization being sold, and the goods have not yet been loaded. Let's look at how to correctly issue an invoice for an advance payment in 1C 8.3 in several ways.

Let’s assume that the buyer counterparty has transferred a certain amount to the organization’s account towards the future delivery of goods. It is necessary to reflect the receipt of money in the program. We will do this using the document “Receipt to the current account”. To do this, let’s go to the “Bank Statements” journal, it is located in the “Bank and Cash Office” section, and register the receipt of funds from the buyer.

Fill in the fields:

Type of transaction – payment from the buyer;

Reg. We skip the number and date, as they are created automatically;

Payer – the organization from which the advance was received;

Amount – indicate the amount of payment received;

All other fields do not need to be filled in. Just check.

Now let’s consider the option if goods were shipped to the counterparty for a larger amount than the advance payment made. Postings will be generated with a breakdown into payment for shipment and debt:

In this case, you will need to issue an invoice for the advance payment.

And let’s consider another option: when payment was received from the client, it was processed in 1C through the document “Receipt to the current account” and the shipment takes place on the same day. It would seem that there should be no advance payment, but if you look carefully, the receipt of money is formalized earlier than the implementation is created. Let's check the postings and see that the program also places this amount on account 62.02: Dt51 - Kt62.02 “Calculations for advances received.” And the same for implementation:

Dt90.02.1 - Kt41.01 – for shipped goods, purchase price of goods excluding VAT;

Dt62.02 - Kt62.01 - offset of the buyer's advance;

Dt62.01 - Kt90.01.1 – reflection of debt;

Dt90.03 - Kt68.02 - VAT charged.

To prevent this from happening, you need to register the receipt to your current account at least a second later than the sale.

Let's move on to the main question: how to issue an invoice for an advance payment in 1C 8.3. There are two methods: automatic and manual. Manual mode involves creating the document “Invoices for advance payments” directly from the document “Receipt to the current account”. This is done through the “Create based on” button, select “Invoice issued”. The generated document will open. You can check the filling and carry out.

Now let's look at automatic. In the menu we find the “Bank and cash desk” tab, the “Registration of invoices” section, go to the “Advance invoices” journal. A processing form opens with which you can perform this action. Here we enter the period for which we need to register invoices and press the “Fill” button. The program independently finds advance receipts and fills out the tabular part with them:

At the bottom of the screen are the settings for this processing. Let's see what they include.

The “Invoice numbering” setting allows you to choose from two options:

Uniform numbering of all issued invoices;

Separate numbering of invoices for advance payments with the prefix A.

Dt62.01 - Kt90.01.1 – reflection of debt;

Dt90.03 - Kt68.02 - VAT charged.

Always register invoices upon receipt of an advance;

Do not register invoices for advances offset within 5 calendar days;

Do not register invoices for advances credited before the end of the month;

Do not register invoices for advances credited until the end of the tax period;

Do not register invoices for advances (Clause 13, Article 167 of the Tax Code of the Russian Federation).

The default is the first option. This means that all advances received will be invoiced.

After setting the necessary settings, click “Run”. Invoices for advance payments will be generated for the displayed receipts. From here you can go to the generated invoice and check that it is filled out correctly. You can also go to the general list of documents of this type. To do this, click on the link at the bottom of the screen “Open the list of invoices for advance payments.” The created invoice will be displayed with the prefix “A”, number “A1”:

In the general journal “Invoices issued” you can easily distinguish them from others:

If you need to print several documents at once, hold down the “Ctrl” key and select the required documents and send them for printing.

2016-12-08T14:03:45+00:00

1. Write to register " VAT Purchases" ensures that the issued advance is included in the purchase book.

Forming a shopping book

We create a purchase book for the 1st quarter:

And here is the received invoice for the advance payment:

We look at the final VAT refund for the 1st quarter

There were no other business transactions in the 1st quarter, which means we can safely form the “VAT Accounting Analysis”:

VAT refund for the 1st quarter was 13,728 rubles 81 kopecks:

2nd quarter

Receipt of goods

We enter into the program the receipt of goods from LLC "Supplier" on 04/01/2016 in the amount of 150,000 rubles (including VAT):

Create a new document:

The invoice from the supplier will be like this:

In the invoice received from the supplier, the amount “excluding VAT” was not highlighted as a separate line. Therefore, before filling out the tabular part, we set the tax calculation method as “VAT in total”.

We analyze the postings and movements of registers...

1. The previously paid advance to the supplier was credited to debit 60.01 in correspondence with credit 60.02 in the amount of 90,000 rubles.
2. 127,118.64 (150,000 minus VAT) went to the cost of goods (to the debit of account 41.01) in correspondence with our debt to the supplier (credit 60.01).
3. 22,881.36 went to “input” VAT, which we will accept for offset (debit 19.03) in correspondence with our debt to the supplier (credit 60.01).

1. An entry (with a + sign, receipt) in this register accumulates our “incoming” VAT (similar to an entry in the debit of account 19).

Register the received invoice

Together with the invoice, Supplier LLC gave us a regular invoice dated 04/01/2016 for the amount of 150,000 rubles (including VAT).

To register it, go to the newly created document “Receipt of goods” and at the very bottom:

1. We enter the number and date of the invoice from the supplier.
2. Click the "Register" button

We will not analyze in detail the wiring and movements of this texture, since we have already dealt with this in part.

We look at the VAT refund for the 2nd quarter

We again form the “Analysis of VAT accounting” (this time for the 2nd quarter):

VAT refundable for the 2nd quarter was equal to 22,881.36:

Why 22,881.36?

This is VAT on a single invoice received from a supplier in the second quarter in the amount of 150,000 (including VAT): 150,000 * 18 / 118 = 22,881.36.

But what about the already accepted VAT in the amount of 13,728.81 for the 1st quarter on an advance payment of 90,000, you ask?

And you will be absolutely right.

After all, VAT on the advance payment we took as offset in the 1st quarter must be accrued (reinstated) by us for payment in the 2nd quarter, when the goods arrived and we received a regular invoice from the supplier for the full amount.

This is exactly what the entry in the gray box in the VAT analysis report indicates to us:

Making an entry in the sales book

To restore the VAT taken as offset from the advance payment, go to the “VAT Accounting Assistant”:

In the document that opens, go to the “Recovery by Advances” tab and click the “Fill” button:

The program discovered that the advance payment, from which we offset VAT in the 1st quarter, was offset (a regular invoice document for the same buyer and agreement) in the 2nd quarter.

And now his VAT needs to be restored for payment through the sales book - otherwise we would have offset the VAT on the advance twice:

We post the document “Creating sales book entries” through the “Post and close” button:

Let's analyze the transactions and register movements of the sales book entry document...

1. We restore VAT from the advance issued in the 1st quarter to the debit 76.VA (VAT on advances issued) in correspondence with the credit 68.02.

In the program "1C: Salary and Personnel Management 8" (ZUP 3.1, 3.0), 3 different options for paying advances to employees are possible:

• Percentage of the tariff

Where is the method of paying an advance for an employee set?

First of all, the method is set when hiring an employee. In the Hiring document, at the bottom there is an Advance field. By default, it is set to the "Calculation for the first half of the month" mode. You can specify another method if necessary (see screenshot).

How to change the method of paying an advance to an employee?

If we want to change the method of paying an advance to an individual employee, then this can be done with the Change of Remuneration document.

1) Click the Create button and select the type of operation Change of wages.

2) Indicate the date of change. Starting from this date, the new advance will begin to apply. Select the Organization, employee and check the box below Change advance payment. We select a new option for paying the advance and post the document.

How can I change the method of paying advances to all employees at the same time?

To change the advance payment for all employees of the organization or employees of a certain department at once, use the Change Advance Payment document. Of course, no one forbids using this document to change the advance payment for one employee.

1) Create a new document. In the document form, select Organization. If you need to change the advance only for a specific division, select it in the Division field. Below we indicate the month from which the new advance value will begin to apply.

2) We indicate a new method for calculating the advance payment (or leave the old one if the method has not changed, but you only need to change the amount of the advance payment itself).

3) Click the Fill button. The table part will be filled in by employees. The value of the current advance will be displayed in the Previous value column.

4) In order not to manually set the amount of the new advance payment for each line, there is a Set size button. It allows you to set the advance amount for all employees at once in the tabular section.

That's all. After the document is processed, the new values ​​of advances for employees will come into effect.

Each employee is obliged to conscientiously fulfill his duties under the employment contract, and each employer is obliged to pay wages in full and on time. As established by Article 136 of the Labor Code, wages must be paid at least every half month. The date of its payment must fall within 15 calendar days from the end of the period for which it was accrued. Payment for the first half of the month is conventionally designated as “advance”.

From the point of view of the civil code, advance payment is an advance payment for the supply of goods, performance of work or provision of services. One party transfers an advance to the other in the presence of counter-obligations or contractual relations as security for the fulfillment of its obligations before the start of fulfillment of the counter-obligation.

An advance must be distinguished from a deposit. An advance differs from a deposit in that if the contract is not fulfilled, the transferring party responsible for the non-fulfillment of the contract loses the deposit. If the party that accepted the deposit is responsible for failure to fulfill the contract, then the deposit is returned in double amount. When issuing an advance, this rule does not apply. An advance is part of the fulfillment of obligations, and not as a form of security.

Labor legislation does not have a direct definition of the term “advance”. The meaning of this term can be interpreted as a certain conditional amount that is paid to the employee in the middle of the month and does not directly depend on the quantity and quality of work. The salary calculated and paid at the end of the month is reduced by the amount of the previously paid advance.

Therefore, instead of the term “advance”, the more formal term “salary for the first half of the month” is often used. Instead of “Payment of advance payment” - “Payment of wages for the first half of the month”, instead of “Accrual of advance payment in 1C ZUP” - “Accrual ...” and instead of “Change advance payment” - “Change ...”, etc. respectively. From this article you can learn how to carry out all these operations in 1C ZUP 3.1 (8.3).

Calculation

This can happen in three ways, and each of them has its own differences:

• Calculated for the first half of the month;
• Fixed amount;
• Percentage of the tariff.

When paying a fixed amount, the calculation is made without taking into account the time worked. If it is a percentage of the tariff, the calculation is also made without taking into account the time worked, and to calculate the amount of wages for the specified period, the entire wage fund of the employee is taken into account (all planned accruals assigned to the employee). That is, if the payment is set as a percentage of the tariff, it is not possible to take into account only some of the planned charges when paying. For example, when choosing the calculation method as a percentage of the tariff, you cannot calculate the amount of wages for the first half of the month only from the amount of the salary, without taking into account the monthly bonus.

The payment calculation method in 1C ZUP 3.1 is assigned to each employee. The purpose of the method is made in the “Hiring” document. The method is indicated on the “Payment” tab (Fig. 1).

Rice. 1

If the method selected is “Fixed amount”, then a field will appear where you need to enter the amount for the period. If “Percentage of the tariff”, then a field will appear where you will need to enter the amount of the percentage of it.

When, using 1C ZUP 3.1, an organization that previously used another program for calculations begins to calculate salaries, the calculation method can be assigned in the document “Initial staffing” (Fig. 2).

Rice. 2

You can see the accrual method assigned to a specific employee directly in the employee’s card (Fig. 3) in the “Advance” detail.

Fig.3

Data correction

You can change the previously assigned method using the following documents:

• Personnel transfer;
• Personnel transfer list;
• Changes in wages;
• Advance change.

The documents “Personnel transfer”, “Personnel transfer by list” are located in the document journal “Admissions, transfers, dismissals” in the “Personnel” section. The document “Change in remuneration” is located in the journal “Change in employee remuneration” and is available both in the “Personnel” section and in the “Salary” section. The document “Changing the advance payment” is located in the journal of the same name and is available in the “Salary” section.

In order to change the calculation method in the “Personnel Transfer” document, you need to turn on the “Advance” checkbox on the “Payment” tab and select a new calculation method (Fig. 4). Using the “Personnel Transfer” document, you can change the method for one employee.

Rice. 4

To change the accrual scheme in the “Personnel transfer list”, you need to fill out the tabular part of the document with information about the employees for whom you want to change the accrual method. By double-clicking on the employee, in the window that appears, select the “Payment” tab, turn on the “Advance” checkbox and select the method we need from the list. Possible list values ​​(in order):

• Fixed amount;
• Percentage of the tariff;
• Calculation for the first half of the month (Fig. 5).

Using the “Personnel transfer by list” document, you can change the accrual method for several employees.

Rice. 5

To change the calculation method in the “Change of wages” document, you need to enable the “Change advance payment” checkbox and select the desired one (Fig. 6). Using the document “Change of remuneration” you can change the calculation method for one employee.

Rice. 6

To change the calculation method using the “Change Advance Payment” document, you must select a new value in the “Advance payment method” field. Having filled out the tabular part with information about employees who need to change the calculation method (by selection or addition), set a new value for the amount or percentage (for the “Fixed amount” or “Percentage of tariff” methods), write it down and post it. Using the “Change Advance Payment” document, you can change the method for several employees (Fig. 7). In this case, the previous value of the method for the employee is shown in the tabular section.

Fig.7

Accrual

Accrual using the “Calculation for the first half of the month” method is made taking into account the time worked. Therefore, the document “Accrual for the first half of the month” is intended for accrual using this method. It is available from the “Salary” section (Fig. 8).

Rice. 8

In order to calculate an advance payment you must:

1. Specify the month for which the accrual will be made;
2. The date until which the first half of the month is calculated (by default the 15th day of the current month);
3. If payroll is calculated by department, then select the department for whose employees you need to calculate the advance;
4. Click on the “Fill” button.

After clicking on the “Fill” button, only those employees of the company or selected department for whom the method is “Calculation for the first half of the month” will appear in the tabular part of the document.

In addition, the tabular part includes only those types of payments for which the “Accrued when calculating for the first half of the month” flag is active (Fig. 9). It should be taken into account that the tabular part “Accrual for the first half of the month” will not include employees for whom absences were registered with the documents “Vacation”, “Sick leave”, “Absence (illness, absenteeism, no-show)”, “Business trip” or the document “Timesheet” » the type of time that corresponds to absence was recorded.

Rice. 9

If an employee has deductions from his salary, then the “Calculation for the first half of the month” will include only those that are marked with the “Deducted when calculating the first half of the month” checkbox (Fig. 10). Benefits and contributions are not calculated in our calculations.

Rice. 10

Pay

Payment is registered via:

• Statement to the bank;
• Statement of accounts;
• Statement to the cash register.

They are available in the "Payments" section. To make a payment, for example, through a bank, you need (Fig. 11):

• Create a new document “Statement to the Bank”;
• Select the month for which the payment will be made;
• If payroll is calculated by department, then mark the required one;
• In the “Pay” field, select “Advance” from the list;
• From the directory of salary projects, select the required salary project for which wages are transferred;
• Click "Fill".

Rice. eleven

After this, the tabular part will be filled with information containing employees and the amount of their advance. Amounts will be calculated in accordance with the established method. The data can be viewed and edited if necessary. For example, you can enter missing data on personal account numbers.

After checking and, if necessary, adjusting the tabular part, you need to click on the “Post and close” button.

Hello dear blog readers. In the next article we will talk about formations and advance payment in a software product "1C Salary and HR Management". This material will propose two automation methods for calculating the amounts of advance payments to employees:

• Advance in a fixed amount;
• The advance payment for the first half of the month is proportional to the days worked.

I will also remind you of the global settings that the program has regarding advance payments, and the principles of working with the document "Salary payable".

Let me remind you that the site already has a fairly detailed overview of how 1C ZUP pays salaries to the organization’s employees: . I also wrote about the settings in the accounting parameters in the light of salary payments.

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This option, according to my observations, is the most used among accountants, and is also quite simple from the point of view of implementation in the 1C Salary and Personnel Management program. It is carried out using one directory “Employees of the organization” and one document "Salary payable."

First, in the “Employees of Organizations” directory, in the “Advance” field, you need to indicate the amount, which is a fixed advance for each employee.

After this, everything is ready to pay the advance. Open the document “Salaries payable”.

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✅ CHECKLIST for checking payroll calculations in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:

✅ Payroll calculation in 1C ZUP 3.1
Step-by-step instructions for beginners:

In these reports you can see payments totaling 74,390. This is the payment of the main part of the salaries to employees for January, which were made in February. But advance payments formed a debt for employees at the end of the month. This debt will remain until we pay wages. After this, to pay the remaining part of the salary, you will also need to use the “Salaries Payable” document. The program will automatically fill in the payment amounts minus the advance already paid. See the very end of this article for more details.

Advance for the first half of the month in proportion to days worked

✅ Seminar “Lifehacks for 1C ZUP 3.1”
Analysis of 15 life hacks for accounting in 1C ZUP 3.1:

✅ CHECKLIST for checking payroll calculations in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:

✅ Payroll calculation in 1C ZUP 3.1
Step-by-step instructions for beginners:

Sometimes it becomes necessary to pay an advance for half a month in proportion to the time worked. For this purpose, the 1C Salary and Personnel Management program has special functionality. For this we need a document "Payroll" and of course "Salary payable".

Open the “Payroll” document. It is necessary to indicate the month of accrual and in the “Accrual mode” field be sure to select “First half of the current month”. After that, use the “Fill” button to get a list of employees with their accruals in the tabular section and use the “Calculate” button to calculate the advance payment for the first half of the month. Please note that employees have not only basic planned accruals as accruals, but also additional planned accruals (employee Sidorova has “Salary by day” and “Bonus percentage of salary”).

In this case, personal income tax will also be calculated. Thus, the advance is calculated minus personal income tax.

Let's make sure that the advance will indeed be calculated in proportion to the time worked. Let employee Sidorova take a day off at her own expense on February 5th. We will reflect this event using the document “Absenteeism in the Organization.”

After this, let’s return to the “Payroll” document and calculate the advance again.

I would like to specifically note one thing very important circumstance.

After calculating the advance in the “Payroll” document, you need to post it and refer to the document "Salary payable". In it we indicate the month of accrual and in the “pay” field we select “Advance payment for the first half of the month”. Click the “fill” button. As a result, the tabular part will be filled in by employees for whom the advance payment for half the month is calculated minus personal income tax.

As in the first case, after posting the “Salary Payable” document, the employee’s debt to the organization will form. Now, when it’s time to calculate your salary for February, let’s open the “Payroll” document, fill out and calculate the document. note that it will be calculated for the entire month from the first day.

Let's open the report "Payslip" And "Accrued salary summary" for February.

Please note that the amounts of the advance and the amount of debt to employees, which was formed as a result of payroll, are almost the same. The only discrepancies are with employee Sidorova, who had one day off in the first half of the month, so the amount of the advance is less than the organization’s debt to her for the rest of the month.

The remaining part of the salary for February will be paid in March and this fact is recorded in the document "Salary payable" in which the type of payment is indicated "Salary".

This unique mechanism for calculating an advance for half a month is offered to us by the Salary and Personnel Management software product.

That's all for today! Soon there will be new interesting materials on

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