Accounting info. Accounting info Subconto in receipt 1s 8.3

The chart of accounts is the foundation of accounting. Each accounting program has its own working chart of accounts, which is based on a single chart of accounts approved by the Russian Ministry of Finance. Chart of accounts in 1C 8.3 has its own characteristics. Where to find and how to set up a chart of accounts in 1C 8.3, read on.

The chart of accounts for commercial enterprises was approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. Its main element is the number and name of the account. Example: 01 "Fixed assets". This element is the same for all organizations. However, further detailing of accounting is the right of organizations. In 1C 8.3, accounting detail is implemented using subaccounts and additional three-level analytics - subconto. Sub-accounts are second-order accounts. For example, in 1C 8.3, the following sub-accounts are opened for account 01 "Fixed assets":

• 01.01 "Fixed assets in the organization";
• 01.03 "Leased property";
• 01.08 "Real estate objects, the ownership of which is not registered";
• 01.09 "Retirement of fixed assets".

Subkonto are additional analytical directories of the 1C program that ensure the completeness of accounting. As mentioned earlier, there are three levels of analytics in the working chart of accounts 1C 8.3. Each account or subaccount can have up to three subcontos. For example, for subaccount 10.01 “Raw materials and materials” in 1C 8.3, three subcounts are open:

• parties;
• Nomenclature;
• Warehouses.

However, there are accounts and sub-accounts with fewer subcontos, for example, 26 “General business expenses” has only one subconto - “Cost items”.

Step 1. Open the chart of accounts in 1C 8.3

Go to the "Main" section (1) and click on the "Chart of Accounts" link (2).

In the window that opens, we see a table (3) consisting of the following fields:

• "Account code". In this field we see the account number;
• "Name…";
• "Subconto 1";
• "Subkonto 2";
• "Subkonto 3";
• "View". Here are the following account attributes:
  1. "BUT". Active
  2. "P". Passive
  3. "AP". Active-passive

• "Shaft.". In this field, there is a checkmark in the accounts for which accounting is kept in foreign currency;
• "Kol." In this field there is a tick where there is a quantitative account;
• "Sub." Here, a tick indicates the sign "Accounting by departments";
• "WELL". This field indicates whether the account is involved in tax accounting, it is maintained in 1C 8.3 simultaneously with accounting on special registers;
• "Zab." This field is checked in off-balance sheet accounts;
• "Quick Pick". This field contains text that can be used to quickly find an account.

Step 2. Set up a chart of accounts in 1C 8.3 for your organization

In the window that opens, you can see the available settings:

1. accounting for VAT amounts (2);
2. stocks (3);
3. retail goods (4);
4. cash flow (5);
5. settlements with personnel (6);
6. costs (7).

To open these settings, click on the link with the left mouse button. Let's take a closer look at each setting.

In this window, you see only one setting available for change - “By accounting methods” (8). This feature is automatically enabled if the accounting policy provides for separate VAT accounting. If you are sure that you do not use separate VAT accounting for your organizations, you can uncheck the box. Attention!!! Chart of accounts is configured for all organizations at once. Therefore, if at least one of your firms has separate VAT accounting, the “By accounting methods” feature should be enabled. If you have made changes, click the "Save and close" button (9).

Inventory accounting

There are two settings in this window that you can change:

• "According to the parties ..." (10);
• "In warehouses ..." (11). Here you can also select two accounting options (12):
  1. by quantity and amount;
  2. in count.

If you have made changes, click the "Save and close" button (13).

Accounting for goods in retail

In this window, there are two settings available for changing for accounts 41.12 "Goods in retail trade ..." and 42.02 "Trade margin ...":

• "According to the nomenclature ..." (14);
• "At VAT rates" (15).

If you have made changes, click the Save and Close button (16).

Cash flow accounting

In this setting, you can turn off accounting by cash flow items (17), to do this, click on the "Turn off" link (18).

Accounting for settlements with personnel

Here you can choose one of the calculation methods:

• “For each employee” (19);
• "Summary for all employees" (20).

This setting is closely related to the salary settings. If you keep records of wages and personnel in 1C 8.3 Accounting, then records must be kept for each employee.

If you have made changes, click the Save and Close button (21).

Cost Accounting

In this window, you can set up accounting for accounts 20, 23, 25, 26 for each department (22) or for the organization as a whole (23). If you have made changes, click the Save and Close button (24).

Step 3. Set up item accounting accounts in 1C 8.3

In the window that opens, you see a table in which certain accounting accounts are linked to the item type (2):

• accounting account (3);
• gears (4);
• income (5);
• expenses (6);
• VAT on acquired valuables (7);
• VAT on sales (8);
• VAT paid at customs (9).

In order to enter the settings for a specific type of item, click on the desired line (10). The settings window for the selected item will open.

In the window that opens, all fields are available for editing, including the ability to add an organization (11) and a warehouse (12). This setting is required for automatic substitution of accounting accounts in posting and sales documents. This is very convenient, because then the accountant does not have to manually specify accounting accounts for each commodity item or service. If you have made changes, click the "Save and close" button (13).

If you want to create a new setting, click the "Create" button (14).

Step 4. Print a working chart of accounts from 1C 8.3

Let's return to the window "Basic" (1). In order to print the Chart of Accounts for an accounting policy or for external users, click the "Print" button (2) and click on the "Simple list" link (3). The printable will open.

In the printed form, click the "Print" button (4).

The composition of the Accounting Policy sections, as well as the list of documents and registers, depends on the functionality used, the accounting policy settings in 1C 8.3.

The text of the Accounting Policy in 1C is formed depending on what data is set. You should pay attention to the functionality of the program 1C 8.3. If installed "Full"functionality means that all areas of accounting that are included in the 1C program will be available:

If installed "Selective» the functionality that is set in the accounting parameters will affect what data will go into the text of the Accounting Policy in 2016. For example, there are no intangible assets registered, the checkbox "" is unchecked. Accordingly, documents with intangible assets will not be shown in the 1C 8.3 program. Therefore, there will be no section on intangible assets in the Accounting Policy:

Often in an organization, the accounting policy does not correspond to what is maintained in the 1C program. Why is this happening? Not all methods that are provided for in accounting or tax legislation can be provided or applied in 1C in a regular way, that is, without changing the configuration.

Accounting policy is the charter of the organization. And if something is done inconsistent with the accounting policy, then there will be problems during audits and during tax audits as well. In accordance with what is in the 1C database and in accounting, it should be clearly reflected in the accounting policy.

In more detail about the functionality of 1C 8.3, accounting parameters, about the accounting policy itself, see.

How to print an accounting policy from 1C 8.3 Accounting 3.0

From the 1C 8.3 program, you can print the accounting policy for BU and NU and its annexes:

• working chart of accounts;
• accounting and;
• forms of primary documents.

Click "Seal» as illustrated below:

You can also print "Order on accounting policy»:

Then " Accounting policy for NU»:

Then " Accounting registers»:

Is it necessary to form an accounting policy in 1C annually?

Unlike our legislation, it is better to create an accounting policy in the 1C program annually, because in the process of working with the 1C program, methodological functions change, something is changed by 1C developers. A situation may arise when the accounting policy is developed in the old way in 1C, so it is better to create it annually.

Let's take, for example, an organization with OSNO, then in the "Expense Recognition Procedure" the checkboxes are automatically checked, but the developers change the functionality and it becomes new next year, so you need to look at all these items.

Working chart of accounts in 1C for a simplified method of accounting

The "working chart of accounts" is attached to the "accounting policy". To date, in the 1C program it is impossible to fully provide a simplified working chart of accounts in accordance with the recommendations for maintaining accounting records in a simplified form.

Organizations using simplified methods can reduce the number of accepted synthetic accounts in the "working chart of accounts" and open generalized synthetic accounts to record:

• production stocks on account 10 (instead of accounts 07, 10, 11);
• costs associated with the production and sale of products (works, services) on account 20 (instead of accounts 20, 23, 25, 26, 28, 29, 44);
• finished products and goods on account 41 (instead of accounts 41, 43);
• accounts receivable and accounts payable account 76 (instead of accounts 62, 71, 73, 75, 76, 79);
• capital accounting on account 80 (instead of accounts 80, 82, 83);
• on account 99 (instead of accounts 90, 91, 99).

To date, simplified accounting methods in the 1C program have not been fully implemented. The 1C program does not have a separate working chart of accounts for a simplified form of accounting. There is only a general chart of accounts.

In 1C, you can put down abbreviated accounts (account 10, 20 and others), which are approved by the accounting policy. However, mechanisms in 1C that close at the end of the month and consider, for example, the actual cost of finished products, close accounts 90, 91, 99 come down to the fact that it is impossible to use only, for example, account 99. All the same, 90 and 91 accounts are used. So far, it is impossible to implement a simplified chart of accounts in the 1C program. Respectively,

if the regular 1C program is used, without any settings, you need to attach a general working chart of accounts to the accounting policy and not prescribe that accounting is being kept in a simplified form.

Creating new accounts in the chart of accounts in 1C

Today, the user of the 1C program can independently create a new account or sub-account in the chart of accounts. But will it prove to be painless to account for? In our opinion, today, when the legislation and the 1C program are changing intensively after it, it is painlessly possible to add only for balance accounts.

If you really need to add analytics, then our recommendations are to add a subconto, well, and refine the reports if necessary. Moreover, we warn against introducing new sub-accounts. This can be easily done through the "create" button and each accountant can maintain some kind of sub-account.

For example, if it was not carried out automatically, but through a more informative configurator, then when updating the 1C program, a warning was issued that “the account code is not unique self-supporting 6813”. The accountant added subaccount 6813, which was not previously in the chart of accounts in the 1C program, and some taxes were taken into account on this account. But a trading fee was introduced and 1C developers began to take this trading fee into account, introduced a new account 6813. It turns out that by introducing new accounts into the chart of accounts, we are at great risk. Because 1C developers can change the configuration and take this account, and the reporting will not contain a prescription rule so that the balance on this account is included in the financial statements.

Forms of primary accounting documents (PUD) in 1C 8.3

In the accounting policy there is an application "Primary accounting documents", which must be approved by the head. In the 1C program, the application "Primary accounting documents" can be printed: press the "print" button, select "forms of primary documents":

The PUD forms must not only be approved, but also the form of the PUD that is used must be attached to the accounting policy. Checkboxes can highlight what you need to print and attach to your accounting policy:

Accounting registers in 1C

In 1C 8.3, the printed forms of accounting registers comply with the requirements of part 4 of article 10 No. 402-FZ, and contain all the necessary mandatory details. The accountant can himself make a list for the accounting policy. For example, the following accounting registers are reflected in the order on accounting policy.

Analytical accounting using subconto in 1C implies a detailed display of transactions on analytical accounts and reflects information about the organization's resources and transactions with them on accounts and in expanded form. Additional data allows you to analyze any resources of the organization and the sources of their creation. Sub-accounts are a continuation of synthetic ones regarding their types, elements, and, if necessary, any additional parameters of accounting information.

Terms and concepts of accounting analytical information in the 1s program

Analytical data management capabilities in 1C:Accounting 8 are implemented with support for the Plan of types of characteristics. The considered object of the program is intended to describe the analytical sections of accounting accounts - “Types of subconto self-supporting” (analysts, types of subaccount), which allow you to keep a detailed account and analysis of resources and sources of their formation.

Subkonto is a tool for analytical accounting in 1C and displays any assets and liabilities of the organization. With their help, you can get more detailed information about the resources in the accounts for analysis. The similarity of analysts with sub-accounts is that they detail the totals within one accounting entry in the required context.

Subconto in 1C also allows you to analyze the movement of any accounting object in the organization within all accounts on which it is recorded.

The type of subconto in 1C is a set of uniform accounting objects. On one account, you can take into account data for several analysts. So, in the 1C program for account 10, you can provide for accounting for "Materials" and "Warehouses". The amount can be displayed by materials in the context of individual warehouses and vice versa, as well as in general for all materials and for all warehouses.

Possibilities of subconto management in the 1C program

In "1C: Accounting 8" it is possible to add a list of analysts to any accounts and subaccounts. As account characteristics, the subconto type settings are used, which can be set as additional parameters for the analytical accounting of added accounting entries. On one account, it is possible to take into account types of property using up to 3 analysts.

As an analytic in 1C, you can set the type of document, a directory element, or any other object. The program contains a predefined list of analytics, which can be supplemented with many new ones. An account (sub-account) may include its own list of analytical features, but there should not be more than 3 of them.

In 1C:Accounting 8, when adding analytics, additional accounting parameters are set for it, if necessary (Fig. 1):

• The “Only turnovers” parameter is necessary when accounting in 1C for analysts in an organization is not appropriate;
• The "Sum" option is set for most dimensions.

Figure 1. Determination of additional accounting parameters in the 1C program

An example of using subconto in the 1C program

As an example, consider a synthetic account 10 "Materials" to understand what a subconto is in 1C. It contains 11 accounts of the second order (Fig. 2). Analytical account 10.10 includes its sub-accounts.

Basically, on the sub-accounts of account 10 in 1C, accounting is provided for such analysts:

• "Nomenclature";
• "Parties";
• "Warehouses".

However, a number of sub-accounts contain different sub-accounts. In particular, in the context of sub-account 10.07 "Materials", the same analytics are applied, with the exception of "Counterparties", which replace "Warehouses".

Sub-account 10.11.1 contains the following analytical sections:

• "Nomenclature";
• "Consignments of materials in operation";
• "Employees of organizations".

Figure 2. Sub-accounts and analytics provided for account 10 "Materials" in the 1C program

The considered principle of constructing analytical accounting, which is implemented in the program "1C: Accounting 8", allows, in addition to obtaining total amounts with breakdown by subconto on one account, also to conduct a through analysis of the objects of the organization and operations with them on all accounts on which they are recorded.

Computer program 1C Accounting 8.3 is used for accounting. It implements the standard general chart of accounts of accounting, which was approved by the Ministry of Finance of the Russian Federation (Order No. 94n dated October 31, 2000). But its use in the program has its own characteristics. Let's consider them in this article.

The chart of accounts is available in 1C 8.3 and is located in the "Main" section (subsection "Settings"). Accounts are arranged in the form of a table, which displays the code, name, characteristics of each account, sections of analytical accounting:

Sub-accounts and account attributes

Many accounts have sub-accounts subordinate to them. So, account 01 (Fixed assets) is subject to sub-accounts: 01.01 (OS in the organization), 01.03 (Leased property) and others. If an account has sub-accounts, then it cannot be used in postings in the program, only sub-accounts subordinate to it can be used. If the account does not have sub-accounts, then it is used in postings.

Accounts may have the following characteristics:

• View. The account can be active (A), passive (P) or active-passive (AP).
• Currency Accounting (Val.) The flag is set for accounts on which funds are recorded in foreign currency.
• Quantitative Accounting (Col.) The attribute is set for such accounts, on which, in addition to total accounting, quantitative accounting is maintained. For example, account 10 (Materials), account 41 (Goods) and others. The standard accounting reports for these accounts show the amount and quantity.
• Accounting by departments (Other) If this check box is selected, postings to the account are made by departments.
• A sign of tax accounting for income tax (NU). Used when an organization applies PBU 18/02. If this flag is set, account entries are reflected not only in accounting, but also in tax accounting.
• Sign of off-balance accounting (Zab.). Set for off-balance accounts - such as "Leased fixed assets", "Inventory and materials accepted for safekeeping" and others. Also off-balance account is account 001, used for the operation of entering initial balances.

Subconto - analytical accounting

For analytical accounting on accounts, the so-called subcounts are used. Directories or documents act as a subconto. An account can have no more than three subcontos. For example, account 01.01 has one subconto - the directory "Fixed assets", all movements on this account are made in the context of fixed assets, accounting reports are also generated for fixed assets.

Setting up a chart of accounts in 1C

You can add a subconto to the chart of accounts 1C 8.3 from the account card. However, please note that in 1C additional subcounts can not be added to all accounts. And the correctness of filling in the documents must be additionally controlled.

In version 3.0.43.162, the program now has the "Chart of Accounts Settings" tool (accessible from the "Chart of Accounts"). Here you can select analytics parameters for accounting for VAT, stocks, retail goods, cash flow, settlements with personnel, costs:

To configure, click the appropriate link. For example, the image shows that stock accounting is now carried out only by item. If you also need to keep records by batches (receipt documents) and/or warehouses, you should click the link and specify the required parameters in the window that opens:

At the same time, on the corresponding accounts in 1C 8.3, the subconto "Parties" and "Warehouses" will be added:

In earlier versions of the program, setting up analytical accounting is available through the "Accounting Settings" form (section "Main", subsection "Settings").

Predefined Accounts

By default, the chart of accounts in the program is already filled in, all accounts in it are predefined (that is, set during configuration). This is displayed on the icons of the accounts - next to the "airplane" there is a "circle". Predefined accounts are not editable (except for adding a subconto). The user has the ability to create new accounts.

Account settings

In order for accounting accounts to be filled in documents automatically, the program has default settings for some accounting sections - for example, item accounting accounts, accounting accounts for settlements with counterparties, etc. You can view or change them directly from the Chart of Accounts:

Other account settings are available by clicking the "More" button.

Additional Information. The "Account Description" button is used to view information about this account. By clicking the "Journal of transactions" button, you can view the transactions for the selected account.

Charts of accounts are application configuration objects. Each of them allows you to describe a set of synthetic accounts designed to group information about the economic activities of the enterprise. By setting up a chart of accounts, the required accounting system is organized, in fact.

Structure

Charts of accounts support a multi-level hierarchy "account - sub-accounts". Each chart of accounts can include the required number of first level accounts. Each account can have the required number of sub-accounts. In turn, each sub-account can have its own sub-accounts - and so on. The number of nesting levels of subaccounts in the 1C:Enterprise 8 system is unlimited:

Creation and editing of accounts can be performed both by the developer (predefined accounts) and by the user while working with the applied solution. However, the user cannot delete accounts created by the developer.

For any account or sub-account, analytical accounting is possible. When creating and editing a chart of accounts, the required account or subaccount can be assigned the required number of subconto - objects of analytical accounting:

In order to be able to specify subcontos for accounts, the chart of accounts is associated with a chart of characteristic types, which describes the subconto types used for this chart of accounts:

For each account, you can set several accounting attributes, such as quantity and currency. In addition, you can set several signs of subconto accounting (for example, total, quantitative, currency). Signs of subconto accounting allow you to set the sign of the use of one or another type of subconto in the formation of predefined accounts.

Also, a number of additional information can be associated with each account and sub-account, which is stored in the details. For example, this may be a sign that prohibits the use of an account in postings:

Chart of accounts forms

In order for the user to view and modify the data contained in the chart of accounts, the system supports several forms of presentation of the chart of accounts. The system can automatically generate all the necessary forms; along with this, the developer has the opportunity to create his own forms, which the system will use instead of the default forms:

List form

To view the data contained in the chart of accounts, use the list form. It allows you to navigate through the plan, view accounts in a hierarchy and as a simple list, add, mark for deletion and delete accounts. The list form allows you to sort and select the displayed information according to several criteria: