How to make offsets in 1C Accounting 8.3. Accounting info. Document “Debt Adjustment”

Sometimes situations arise when one organization (buyer) owes another organization (supplier) a certain amount of money. As a result, the buyer has the opportunity to provide the supplier with some services, for example, delivery, or to deliver the goods against the debt. In this case, it is necessary to formalize the offset process in the 1C 8.3 program. This action is automated and occurs according to the standard “Debt Adjustment” document. Let's consider the example of a purchasing organization that has a debt to the supplier, but delivery services were provided. There was a need for mutual offset. Go to the “Purchases” (or “Sales”) program tab, find the “Settlements with counterparties” item and create a new “Debt Adjustment” document.

The header has fields that need to be filled out correctly:

Type of operation – select “Debt offset”.

Set off the debt - indicate to the “Supplier”.

For debt, we indicate “Supplier to our organization.”

Supplier (creditor) – select the counterparty from the directory.

The tabular part of the document has two tabs: “Debt to the supplier (accounts payable)” and “Debt to the supplier (accounts receivable)”. You can manually fill out the desired tab by adding a document or click the “Fill” button on the same tab. But you can automatically fill all tabs with the information available in the program. To do this, click “Fill” and select from the drop-down list “Fill all debts with offset balances.”

The program will independently select documents from the register that correspond to this command and display them on the desired tab reflecting the agreement, document, amount and account number.

Important! Offsetting is carried out only if the amount of the supplier's debt is equal to the amount of debt to the supplier.

To do this, in the “Settlement Amount” column, set the amount for which the services were provided to the supplier. You can check whether the value is set correctly using the data displayed at the bottom of the document. The Difference field should have a zero value:

After all the filling out, the document is processed and the “Act of Settlement” form is printed.

This is done through the “Print” button in two copies for certification by the supplier and the buyer. If you look at the movement of the document, you can see the posting of the transfer of debt from credit 62.01 to debit 60 account:

According to a similar scheme, mutual settlement with the purchasing organization takes place. In this case, the header contains information regarding the buyer:

Type of operation – indicate “Debt offset”.

Set off the debt – select “Buyer”.

On account of debt – You must indicate “Our organization to the buyer.”

In 1C, it is possible to offset the buyer or supplier when settling with a third organization. To do this, you need to select the appropriate value in the “On account of debt” field. In addition to offsetting the debt under the “Debt Adjustment” document, you can reflect:

Debt write-off.

Settlement of advances.

Transfer of debt (to another counterparty).

Other adjustments (for any debtor and creditor).

Select the desired action in the “Type of operation” field.

Often one organization has a debt to another. This debt can be repaid not only with cash. For example, the debtor organization can provide any services against it.

In this article we will look at how to reflect in the 1C 8.3 program how to carry out netting both between contracts with one organization and with different counterparties.

Let's consider an example when our company ordered 3 office chairs from a supplier for the amount of 6 thousand rubles, but has not yet paid for this delivery. After some time, we provided lawn mowing services for 4 thousand rubles. In the program, it is necessary to offset and reduce the debt to 2 thousand rubles.

You can find acts of offset in the 1C “Purchases” menu, or “Sales” select the “Debt Adjustment” item.

All previously entered documents on debt adjustments will open in front of you. Create a new document. The most important thing here is to correctly indicate the type of operation. In this case, we will offset with the same company, but under different agreements: supply and provision of services. Therefore, “Debt Settlement” was chosen.

In the “Off the Debt” position, select “To Supplier”. In the case where it is owed not to us, but to us, the “Buyer” item is selected.

In the “Supplier (creditor)” detail, select the company with which you need to make a settlement. In our case, accounting in the program is kept for several organizations at once, so in the header we will also select the necessary one (which has a debt).

In the document on offsetting in 1C 8.3 there are two tabs reflecting the list of documents on which accounts payable (ours) and accounts receivable (to us) were formed. You can fill in the data either manually or automatically. To automatically fill, click the “Fill” button on the desired tab and select the appropriate item from the menu that appears. Both tabs are completed separately, but the interface is the same.

On the first tab, a document for the purchase of office chairs in the amount of 6 thousand rubles appeared. The second – provision of lawn mowing services for 4 thousand rubles. The amounts vary and this can be seen at the bottom of the form (- 2 thousand rubles).

To ensure correct settlement, we will adjust our debt to the supplier on the first tab. Let's set 4 thousand rubles instead of 6 thousand rubles.

In the same way, you can set off with the buyer. The only difference is in the other parameters of the document header.

Offsetting between organizations

As an example, consider a situation similar to the one described above. Our organization also purchased 3 office chairs for the amount of 6 thousand rubles from the Akvilon-Trade company. We only provided lawn mowing services to another company – “Sweet Dreams Ltd.” Let's assume that they have the same owner and we need to pay off part of the debt for the purchase of chairs with the service provided.

In this example, filling out the document will be almost identical to the previous one. For the value of the “On account of debt” detail, indicate “Third party to our organization.” Now you will need to select two counterparties at once: a supplier and a third party.

The document details in this example will no longer differ from the previous one.

The movement of the document will be similar to the movement in the previous example, only here two different counterparties are involved as subaccounts.

The Debt Adjustment document is not limited to these two examples. For example, you can offset the advance, transfer the debt and much more.

Now you can check the result of mutual settlements.

Video instruction

Watch the video instructions for performing mutual settlements in 1C:

To formalize operations related to the offset of mutual claims of the supplier and buyers, the write-off of receivables and payables, as well as the transfer of debt to other accounting accounts in the configuration, the “Debt Adjustment” document is used. By selecting one of the values ​​of the “Type of adjustment” attribute

Offsetting
Transfer of accounts receivable
Transfer of accounts payable
Write-off of accounts receivable
Write-off of accounts payable.

When registering a mutual settlement, the debts (creditor) and the buyer (debtor) are repaid. The counterparty to whom the receivables are registered is indicated as the debtor. The counterparty that holds the accounts payable is indicated as a creditor.

The same counterparty may be indicated as a creditor and debtor. The type of debt in the tabular section can take one of the following values: “Receivable”, “Payable”.

Check. Accounts receivable/payable account.

Agreement. The agreements, creditor and debtor under which mutual settlements were carried out are indicated.

Type of calculations. The type of settlements with customers is indicated. Filled out only if account 62.1 is indicated as the debt account.

Credit. sum. The amount of accounts payable to be offset is indicated.

Deb. sum. The amount of receivables to be offset is indicated.

The "Use auxiliary account" checkbox indicates that transactions will be generated not directly from accounts receivable to accounts payable, but using a auxiliary account. When the checkbox is checked, the details for entering a subsidiary account and analytics for it become available.

The document has a printed form of the netting act. The printed form is intended for registration of bilateral offsets, but can be used as a sample when registering multilateral offsets.

Depending on what type of adjustment is specified, the type of document will be changed:

• if the “Transfer of accounts receivable” option is selected, then the document will indicate only the amounts of debt under account 62.1 for one organization with the ability to select a subsidiary account to which the debt will be transferred;
• similarly, if the “Transfer of accounts payable” option is selected, then the document will indicate only the amounts of debt under account 60.1 for one organization with the ability to select a subsidiary account to which the debt will be transferred;
• if the “Write-off of accounts receivable” option is selected, then account 91.2 “Other expenses” will be automatically set as the debt write-off account, to which accounts receivable will be written off indicating the accounting accounts;
• similarly, if the “Write-off of accounts payable” option is selected, then account 91.1 “Other income” will be automatically set as the debt write-off account, to which the write-off will be made, indicating the accounting accounts;

When choosing the “Write-off of accounts receivable” option, in the tabular section you need, in addition to the total amount of debt to be written off, you need to indicate what amount of write-off should be taken into account for tax accounting purposes - the “Amount in NU” detail (it can be less than the total amount of debt, if all or part of the debt arose in connection with activities subject to UTII). This amount will be recognized as a non-operating expense in tax accounting.

When carrying out the document, accounts receivable will be written off primarily from reserves for doubtful debts, and if they are insufficient, to losses.

When choosing the “Write-off of accounts payable” option, filling out the document is similar, but in the tabular section you must additionally indicate the amount of VAT to be written off in accounting and tax accounting (details “VAT in accounting” and “VAT in NU”) simultaneously with writing off accounts payable.

This article gives an idea of ​​mutual settlement between two or more organizations, answers the question of why this business transaction is necessary, and with what documents it is formalized. Common offset errors and a practical example of registration in 1C version 8.3 are also discussed in detail. We will tell you what mutual settlement is between two organizations and how exactly it is carried out in practice.

Offsetting: essence, purpose and conditions of implementation

If there are mutual obligations between organizations, a decision is often made to offset the least of them. Based on this, we can define one of the most common business transactions. So, offset is an accounting operation (based on non-cash payments), which involves the termination of counter-obligations arising from organizations that are simultaneously debtors and creditors (buyers and suppliers) to each other.

Benefits of mutual settlement:

• Repayment of old debts if one of the organizations is unable to pay the debt (before the statute of limitations expires);
• Allows you to save on bank commissions (especially if it concerns large amounts);
• Money is not “removed” from circulation (this is especially important when there is a shortage of working capital);
• Saving time on payment;
• Ease of operation (technical)

It turns out that the main goal of mutual settlement is precisely to simplify legal and financial relations between organizations. The offset operation, despite its simplicity, requires strict compliance with the Civil and Tax Code of the Russian Federation. Therefore, before making a decision on offset, it is necessary to make sure whether the following conditions are simultaneously met:

• Counterclaims between organizations, that is, there are at least two different contracts: the buyer and the supplier.
• Uniformity of these requirements;
• Counterclaims can be set off only when the deadline for their execution has arrived.

Table 1 – Settlement methods and their features:

Settlement method	Fulfillment of conditions	Documents required for registration	Source of law	When Settlement is Perfect
Unilaterally	all 3 conditions are met	For credit, an application from one of the companies is sufficient. If one of the parties is against the offset of mutual claims, the opponent-initiator of the application has the right to go to court.	Art. 410 Civil Code of the Russian Federation	specific date for fulfillment of the obligations of the parties (if it is indicated in the application); the day the counterparty receives the application (must be sent by registered mail with notification)
Bilaterally	Condition (2) or (3) is not met	The offset is made by agreement of the parties	Clause 4 of Resolution No. 16 of March 14, 2014 of the meeting of members of the Supreme Arbitration Court of the Russian Federation	the day of signing the act by agreement of the parties; the date specified in the agreement

Of all the conditions, special attention should be paid to the condition of homogeneity. What requirements can we characterize in this way? According to paragraph 7 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 29, 2001 No. 65, those obligations that are related to the execution of different contracts, but require the same method of repayment (for example, monetary) and expressed in the same currency, should be recognized as homogeneous. That is, obligations that under one agreement are expressed in natural units, and under a counter agreement - in monetary form, are not recognized as homogeneous, as are obligations in rubles against obligations in foreign currency. Therefore, it is unlawful to carry out offsets.

The following are obligations for which offset is also illegal:

• obligations with an expired statute of limitations;
• obligations related to compensation for harm caused to the life or health of citizens;
• obligations related to the collection of alimony;
• obligations related to the lifelong maintenance of citizens;
• obligations that have not yet come due;
• obligations of the organization against which bankruptcy proceedings have been initiated.

Offsetting obligations shows the fact of payment, that is, repayment of receivables and payables, that is, there is no increase or decrease in economic benefits, therefore, according to clause 2 of PBU 9/99 and clause 2 of PBU 10/99, it does not lead to the generation of income and expenses.

Stages of mutual settlement and their documentary support

Offsetting is carried out in stages (see Table 2), and the number of stages varies depending on the number of parties and the method of its execution, and each stage is supported by the appropriate document (for offsetting, like any accounting operation, must be documented).

Table 2 – Settlement stages:

Stage	Stage name	Document	Characteristics of the stage
1	2	3	4
I	Identifying mutual obligations		An act of reconciliation of settlements is drawn up with a breakdown of all agreements concluded between counterparties and the total amount of debt is displayed
II*	Exchange of reconciliation reports		Reconciliation acts are certified by the signatures of the responsible persons of the organizations participating in the mutual settlement (director of the organization, chief accountant) and sealed
III*	Writing and sending a statement of offer of offset (with unilateral offset)	Settlement application	In the application, it is important to indicate the amounts of the agreements for which the offset will take place, and also indicate that the debt will be written off for a smaller amount (if the amounts are different). The application itself must be sent by registered mail, because in the event of legal disputes, it is important for the organization sending it to prove that the application was received by the addressee.
IV*	Compliance with homogeneity requirements	Accounting certificate for calculating exchange rate differences on funds in a foreign currency account	If monetary obligations are carried out in different currencies, then they must be converted into the same currency.
V	Signing the act of mutual offset (in case of multilateral offset)	Act (agreement) on mutual settlement	As in the statement of offset, it is important to indicate the amounts of the agreements, designate the amount of offset, the signatures of the responsible persons of all parties and the seal.
VI	Accounting entries		Creation of a debt adjustment in the database (with corresponding postings) and, consequently, a document - an act of mutual settlement (the data of which, as a rule, is taken as a basis when creating a document from the previous stage)

* – indicates an optional or intermediate stage

It is important that all stages of the test are supported by appropriate cover letters. For example, party “A” sends party “B” a proposal for mutual settlement along with reconciliation acts, party “B” gives a positive response, then the company’s lawyers draw up an agreement, authorized persons (directors, chief accountant) sign it, and accountants display this business operation by postings in the accounting database.

Requirements for registration of mutual settlement (sample)

The law does not establish a standard form and sample application for offset, that is, today such an application is filled out in any form (the same applies to the act of offset of mutual settlements), however, according to Art. 9. Law of December 6, 2011 No. 402-FZ, the requirements for primary accounting documents must be met.

To avoid legal disputes and proceedings, these forms of documents require a detailed description of all the circumstances of the offset.

The standard fill has the following structure:

• Title of the document;
• Date and place of compilation;
• Name and details of the participants in the mutual settlement;
• Foundation documents
• The essence of the requirements and their quantity;
• Credit amount;
• Taxes*;
• A record that the mutual debt is repaid (date of offset);
• Signatures of authorized persons and seals of organizations.

*The amount of VAT, calculated on the basis of the amounts of debts of all parties to the agreement, is written on a separate line and a reference is made to invoices (otherwise there is a high probability of proceedings with the tax service).

Table 3 – Examples of errors in registration of offsets:

Error	What does this entail?
1) VAT is not allocated as a separate amount for each counter-obligation agreement (absent)	The emergence of disputes, subsequent contractual sanctions, tax sanctions (expenses for which the arrears of payment are not documented in the offset are not recognized
2) Drawing up an agreement on mutual settlement of obligations for which it is illegal
3) Requests are made in different currencies	The agreement is declared invalid
4) No counter obligations, for example, we issue a loan to an individual - the general director of a company that provides us with services	The agreement is declared invalid in accordance with Art. 410 of the Civil Code of the Russian Federation, however, the general director can transfer the debt to the company with our consent (Article 391 of the Civil Code of the Russian Federation) and only then will counter obligations arise
5) The offset is made for the amount of the largest debt	The agreement is declared invalid

Below in Figure 1 is a sample act (agreement) on netting.

• The agreement contains a transcript of the signatures.
• The duration of the contract is indicated.
• The number of copies corresponds to the number of sides.

Triple (multilateral) offset of mutual claims

Is it possible to carry out mutual settlement between several organizations? The unequivocal answer is yes. And this right is given by Article 421. The Civil Code of the Russian Federation, which states that the parties can enter into an agreement, both provided for and not provided for by law or other legal acts.

Multilateral netting rules:

• the deadline for fulfilling the obligations of each party has already arrived;
• offset is made for the amount of the smallest debt;
• the agreement contains the circumstances of the offset for all three or more parties.

An example of triple netting of organizations on OSNO

• On May 15, LLC “A” shipped goods to LLC “B” in the amount of 350 thousand rubles. (including VAT 53.39 thousand rubles).
• On May 16, “B” shipped materials to LLC “V” in the amount of 250 thousand rubles. (including VAT 38.14 thousand rubles).
• On May 17, “B” provided repair services for “A” in the amount of 200 thousand rubles. (including VAT 30.51 thousand rubles).

According to the terms of the contracts, the payment period must occur the next day after the provision of services or shipment of goods. As of June 1, none of the contracts have been paid. The parties agreed to repay debts through mutual settlements and drew up a multilateral agreement (see Figure 1). The offset will be carried out for the amount of the smallest debt, that is, for the amount of 200 thousand rubles. (including VAT 30.51 thousand rubles). Accountants will make the following entries (see table 3).

Table 3 – Business transactions between organizations LLC “A”, LLC “B” and LLC “B”:

№	Business transaction	Amount, thousand rubles	Account correspondence
			Dt	CT
1	2	3	4	5
Accounting for LLC "A"
1	Revenue from sales of goods of LLC "B" is reflected	350	62 settlement with LLC “B”	91-1
2	VAT charged	53,39	90-3	68-2
3	The cost of services performed by LLC “V” is reflected	169,49 (200/118*100)	26	60 settlement with LLC "V"
4	“Input” VAT on services is reflected	30,51	19	60 settlement with LLC "V"
5		30,51	68-2	19
6	Mutual settlement reflected	200	60 settlement with LLC "V"	62 settlement with LLC “B”
7	LLC "B" transferred the balance of the debt after offset	150, incl. VAT 22.88	51	62 settlement with LLC “B”
the debt to LLC "V" after offset is considered fully repaid
Accounting for LLC "B"
1	Goods received from LLC “A” were capitalized	296,61 (350/118*100)	41	60 settlement with LLC “A”
2	“Input” VAT on purchased goods is reflected	53,39	19	60 settlement with LLC “A”
3	Input VAT accepted for deduction	53,39	68-2	19
1	2	3	4	5
4		250	62 settlement with LLC “V”	91-1
5	VAT charged	38,14	90-3	68-2
6	Offset reflected	200	60 settlement with LLC “A”	62 settlement with LLC “V”
7	LLC "V" transferred the balance of the debt after offset	50 incl. VAT 7.63	51	62 settlement with LLC “V”
8	The balance of debt to “A” has been paid	150 incl. VAT 22.88	60 settlement with LLC “A”	51
Accounting for LLC "V"
1	Materials received from LLC “B” have been capitalized	211,86	10	60 settlement with LLC “B”
2	“Input” VAT on purchased materials is reflected	38,14	19	60 settlement with LLC “B”
3	Input VAT accepted for deduction	38,14	68-2	19
4	Reflected revenue from the sale of materials of LLC "V"	200	62 settlement with LLC “A”	90-1
5	VAT charged	30,51	90-3	68-2
6	Offset reflected	200	60 settlement with LLC “B”	62 settlement with LLC “A”
7	The balance of the debt to “B” has been paid	50	60 settlement with LLC “B”	51
the receivables of LLC “A” after offset are considered fully repaid

How to make a debt adjustment (offsetting) in 1 C 8.3?

There are situations when one counterparty is both a supplier and a buyer, that is, it is accounted for both on account 60 and on account 62 (see reconciliation report: in the “Sales” section, subsection “Settlements with counterparties”, option “Settlement reconciliation statements” ).

The reconciliation report shows that the income, which is reflected in account 60, and sales (sales), which are reflected in account 62, overlap each other in amount, that is, as such, there is no debt between the conditional organizations Regart LLC and Redfrom LLC (the reconciliation report automatically states “no debt”).

However, from an accounting point of view (according to accounting entries), this will not happen. To do this, let’s turn to the account cards for 60 and 62 accounts (see the “Reports” section, the “Standard Reports” subsection, the “Account Card” option; select the required account and period, for example, “March” is the period when all operations occurred with the counterparty Redfrom LLC, hereinafter “Form”).

The invoice card for invoice 60 shows that we owe the supplier 4,940 rubles.

In the account card for account 62, we have accounts receivable for the same amount.

That is, we see that there really are accounts receivable and accounts payable. But in order to arrive at a situation where there is no debt, as in the reconciliation report, it is necessary to carry out offsets.

In version 1C 8.3, with standard settings, it is not always possible to find such an option as “Debt Adjustment”, since the “Basic” functionality is set. In order to expand the capabilities of 1C, go to the “Home” section, “Settings” subsection, “Functionality” option.

Now in the “Sales” section, the “Settlements with counterparties” subsection, the “Debt Adjustment” option appears. We go into it and create a new adjustment (type of operation “Offset of debt”, select “Offset the debt: To the Supplier”, “On account of the debt: The Supplier to our organization”, Select the supplier (creditor) - in this case, Redfrom LLC). Next, in the “Debt to the supplier (DC)” tab, we create a receipt of goods under the supplier agreement for the amount of the adjustment.

In the “Supplier’s debt (DS)” tab, we create sales of goods under the supplier’s agreement for the amount of the adjustment.

We are adjusting the debt. Now, by clicking on the icon, we can see the postings we have made:

You can also generate an act of offset in the program using a printed version:

This document is certified by the seals and signatures of the responsible persons of both organizations. Now, having generated account cards for accounts 60 and 62 on the date of the adjustment, you can see the netting transactions, as well as the absence of accounts payable and receivable:

The reconciliation report now matches the accounting entries.

In the Operation type field, the following types are available for selection:

• Offsetting advances – serves to offset advances issued to counterparties;
• Debt offset – offset of debt, a counterparty or a third party;
• Debt transfer – serves for the assignment of debt, including under contracts, accounts and documents;
• Debt write-off – used to write off bad debts of an organization, both receivables and payables;
• Other adjustments – serves to adjust accounts receivable and payable between counterparties and accounts:

Adjustment of debt when offsetting advances The Offset of Advances operation is used to offset advances issued to counterparties.

Carrying out netting in 1C 8.3 with the document debt adjustment

To do this, fill in the required fields in the Debt Adjustment document:

• Type of operation – debt write-off;
• Write-off – select the required debt:

Let’s say in 1C 8.3 it is necessary to write off Accounts Payable to a supplier: Fill in the fields of the supplier (creditor). In our case, this is “Vega-Trans”. To fill out the tabular part of the Debt to the supplier (accounts payable) tab, click the Fill button or fill it in manually with the Add button: On the Write-off account tab, fill in the corresponding debt write-off account Income or expenses: Create a balance sheet: Other debt adjustments Operation Other adjustments in 1C 8.3 applies to accounts receivable and payable between counterparties and accounts.

Debt adjustment in 1C 8.3: netting

Attention

Answers to questions on 1C programs Question: How to adjust debt by offset in “1C: Accounting 8” (rev. 3.0)? Answer: Settlements under an agreement (offset) Offset of mutual claims with a counterparty Offset is advisable between counterparties who have counter-claims of the same type (two contracts have been concluded between the counterparties) with obligations due. Offset is a unilateral transaction, for which a statement from one party is sufficient. If desired, offset can be formalized by a bilateral act.

To carry out a debt offset operation in the 1C: Accounting 8 program, follow these steps (Fig.

Five ways to adjust debt in 1c (version 8.3)

Create an offset in the 1C 8.3 Accounting program. If an organization has a debt to a counterparty-supplier, it can provide services to the counterparty or supply goods in exchange for the debt. Likewise, the buyer counterparty can supply services or goods against its debt.

To correctly display such transactions in accounting, it is necessary to carry out the netting procedure. The process of netting in 1C 8.3 is automated and is carried out using the standard document “Debt Adjustment”. Offsetting in 1C 8.3 between counterparty agreements Example.

Our organization owes the supplier 88,500 rubles. for the supply of materials. To offset the debt, we provided services to the supplier in the amount of RUB 70,800. Settlement needs to be done. Let’s create a “Debt Adjustment” document in the program (see.
section “Purchases” or section “Sales”, subsection “Settlements with counterparties”).

Debt adjustment in 1C 8.3 accounting

To do this, in the Debt Adjustment document, select Type of operation – Offset of advances: Let’s assume that the Comfort Service organization provided a service to the buyer “Monolith” in the amount of 70,000 rubles. In this case, the Comfort Service organization needs to offset the advance payment of the Invema organization for the Monolit organization according to the letter: According to the example in the Debt Adjustment document, fill in the fields:

• Set off the advance payment - we will choose before the Buyer;
• For debt – a Third Party to our organization;
• The number is entered automatically;
• Date – date of settlement;
• Buyer (Creditor) - according to the example, this is the payer of Invema;
• The third party (Debtor) is the buyer of Monolit.

Accounting info

According to the example for the amount of 3,149.89 rubles: After posting the document, we see the generated netting transactions: If we create a balance sheet for accounts 60, 62, we will see the reflected netting in 1C 8.3: Next, we print out the netting act: Adjustment of debt when transferring debt When adjusting debt in 1C 8.3, transfer of debt serves to assign debt, including under contracts, accounts and documents. Let's consider the option of transferring debt to 1C 8.3. The Comfort Service enterprise purchases goods from Monolit in the amount of 118,000.00 rubles: The counterparty Monolit asks in a letter to pay against the receivables of Comfort Service in the amount of 118,000.00 rubles.

Offsetting in 1C Accounting 8.3

Important

We have created a netting transaction with our counterparty in the amount of 4 thousand rubles. In the same way, you can set off with the buyer. The only difference is in the other parameters of the document header.

Offsetting between organizations As an example, consider a situation similar to that described above. Our organization also purchased 3 office chairs for the amount of 6 thousand rubles from the Akvilon-Trade company. We only provided lawn mowing services to another company – “Sweet Dreams Ltd.”
Let's assume that they have the same owner and we need to pay off part of the debt for the purchase of chairs with the service provided. In this example, filling out the document will be almost identical to the previous one. For the value of the “On account of debt” detail, indicate “Third party to our organization.”
Now you will need to select two counterparties at once: a supplier and a third party.

How to make a debt adjustment in 1s 8.3

It is also possible to transfer debts between concluded agreements. — Debt write-off. With this choice of the type of operation, receivables or payables are written off to the expense or income account. In the tabular part of our document, in the tab named “Supplier debt (accounts payable)”, you must click on the “Fill” button.

Info

Then the software product will fill the tabular part with the necessary documents that create accounts payable. Since only the last document is interesting to us, all others must be removed from the list. To select one document, it is possible to use a button called “Add”.

As a result, we got the following: Screen 3 And now let’s fix the difference. It is very simple to implement this: correct the calculation amount to the required amount, namely 960.40.

In the document on offsetting in 1C 8.3 there are two tabs reflecting the list of documents on which accounts payable (ours) and accounts receivable (to us) were formed. You can fill in the data either manually or automatically. To automatically fill, click the “Fill” button on the desired tab and select the appropriate item from the menu that appears.

Both tabs are completed separately, but the interface is the same. On the first tab, a document for the purchase of office chairs in the amount of 6 thousand rubles appeared. The second – provision of lawn mowing services for 4 thousand rubles.
The amounts vary and this can be seen at the bottom of the form (- 2 thousand rubles). To ensure correct settlement, we will adjust our debt to the supplier on the first tab. Let's set 4 thousand rubles instead of 6 thousand rubles. Next, we will record and post the document.
Write-off of bad debts; — Changes in information by agreement of the parties; — Errors in case of introduction of accounting; — In the case when incorrect data was transferred to the accounting department; — There is a need to move debt, etc. In almost all cases, such situations arise in the event of a reconciliation act. In this material we want to show how in “1C 8.3 - Accounting” you can adjust the debt. “1C”: an example of the occurrence of debt Let’s say we have the following situation: an accountable person - an employee of an enterprise - paid the provider for communication services in advance for a certain period - 3,500 rubles. The provider showed documents in the amount of 4,460.40 rubles.