Accounting principles

The main task of "1C: Accounting 8" is accounting and reporting.

Principles of conduct accounting, implemented in "1C: Accounting 8", meet the high requirements of reliability and efficiency, fully comply Russian legislation and meet business needs.

The application solution includes accounting chart of accounts, configured in accordance with the Order of the Ministry of Finance of the Russian Federation "On approval of the chart of accounts for financial accounting economic activity organizations and instructions for its use" dated October 31, 2000 No. 94n.

The composition of accounts, settings for analytical, currency, quantitative, tax accounting, as well as accounting by division, allow you to take into account the requirements of the law.

The user can independently manage the accounting methodology within the framework of setting up the accounting policy and create new sub-accounts. Changes made to the chart of accounts are saved even after updating the program.

In traditional accounting, entries are used to record business transactions only in the ledger accounts. In the application solution "1C: Accounting 8" the posting functions are expanded: posting can be used to reflect business transactions in analytical accounting. This is achieved by using additional details in posting - subconto.

Subconto- this is an object of analytical accounting, for example, a counterparty, a warehouse, an employee, etc. Types of sub-accounts are attached to accounting accounts directly in the chart of accounts.

The main method of accounting in "1C: Accounting 8" is to register facts of economic activity using documents.

Alternative way accounting is the recording of business facts using manual entry of transactions.

There are various ways to optimize the current work of accountants. These methods include mechanisms for quickly filling out documents, Express verification of record keeping.

Standard reports are designed to view the results of current accounting work. Standard reports are an effective mechanism for using summary and detailed accounting and tax data in ongoing work.

Good afternoon.

Federal Law on accounting

Article 6. Obligation to maintain accounting records

1. An economic entity is obliged to keep accounting records in accordance with this Federal Law, unless otherwise established by this Federal Law.

2. Accounting in accordance with this Federal Law may not be maintained by:

1) an individual entrepreneur, a person engaged in private practice - if, in accordance with the legislation Russian Federation on taxes and fees, they keep records of income or income and expenses and (or) other objects of taxation or physical indicators, characterizing a certain type of business activity;

(clause 1 as amended) Federal Law dated 02.11.2013 N 292-FZ)

2) a branch, representative office or other structural unit of an organization established in accordance with the legislation of a foreign state located on the territory of the Russian Federation - if, in accordance with the legislation of the Russian Federation on taxes and fees, they keep records of income and expenses and (or) other objects of taxation in the manner established by the specified legislation.

3. Accounting is maintained continuously from the date of state registration until the date of termination of activities as a result of reorganization or liquidation.

4. The following economic entities have the right to use simplified methods of accounting, including simplified accounting (financial) reporting:

1) small businesses;

2) non-profit organizations, with the exception of non-profit organizations, receipts Money and other property of which for the previous reporting year exceeded three million rubles, bar associations, law offices, legal consultations, bar chambers, notary chambers, housing and housing construction cooperatives, credit consumer cooperatives, agricultural consumer cooperatives, microfinance organizations, mutual insurance societies, public sector organizations, state corporations, state companies, political parties, their regional branches or other structural divisions, self-regulatory organizations, non-profit organizations included in the register of non-profit organizations performing the functions of a foreign agent provided for in paragraph 10 of Article 13.1 of the Federal Law of January 12, 1996 N 7-FZ “On Non-Profit Organizations”;

3) organizations that have received the status of project participants to carry out research, development and commercialization of their results in accordance with Federal Law of September 28, 2010 N 244-FZ “On the Skolkovo Innovation Center”.

(Part 4 as amended by Federal Law dated November 2, 2013 N 292-FZ)

(see text in the previous edition)

Article 7. Organization of accounting

1. Accounting and storage of accounting documents are organized by the head of the economic entity.

2. If an individual entrepreneur or a person engaged in private practice maintains accounting records in accordance with this Federal Law, they themselves organize the maintenance of accounting records and storage of accounting documents, and also bear other responsibilities established by this Federal Law for the head of an economic subject.

3. The head of an economic entity is obliged to entrust the maintenance of accounting to the chief accountant or other official of this entity or to enter into an agreement for the provision of accounting services, unless otherwise provided by this part. Supervisor credit organization is obliged to entrust accounting to the chief accountant. The head of a small and medium-sized enterprise, as well as the head of a non-profit organization that has the right to use simplified methods of accounting, including simplified accounting (financial) reporting, in accordance with this Federal Law, may take over the accounting.

(Part 3 as amended by Federal Law dated December 28, 2013 N 425-FZ)

(see text in the previous edition)

ConsultantPlus: note.

The provisions of Part 4 of Article 7 do not apply to persons who, as of the date of entry into force of this document charged with maintaining accounting records (Part 2 of Article 30 of this document).

4. In the open joint stock companies(except for credit organizations), insurance organizations and non-governmental pension funds, joint stock investment funds, mutual fund management companies investment funds, in other economic entities, securities which are admitted to circulation at organized auctions (with the exception of credit organizations), in government bodies off-budget funds, governing bodies of state territorial extra-budgetary funds Chief Accountant or other official responsible for accounting must meet the following requirements:

(see text in the previous edition)

1) have a higher education;

(see text in the previous edition)

2) have work experience related to accounting, preparation of accounting (financial) statements or auditing activities, at least three years out of the last five calendar years, and in the absence of higher education in the field of accounting and auditing - at least five years out of the last seven calendar years;

(as amended by Federal Law dated July 2, 2013 N 185-FZ)

(see text in the previous edition)

3) do not have an unexpunged or outstanding conviction for crimes in the economic sphere.

5. Additional requirements for the chief accountant or other official responsible for maintaining accounting records may be established by other federal laws.

ConsultantPlus: note.

The provisions of Part 6 of Article 7 do not apply to persons who, as of the date of entry into force of this document, are entrusted with maintaining accounting records (Part 2 of Article 30 of this document).

6. Individual with which an economic entity enters into an agreement for the provision of accounting services must comply with the requirements established by part 4 of this article. Entity, with which an economic entity enters into an agreement for the provision of accounting services, must have at least one employee who meets the requirements established by part 4 of this article, with whom an employment contract has been concluded.

7. Chief accountant of a credit organization and chief accountant of a non-credit organization financial organization must meet the requirements established Central Bank Russian Federation.

(as amended by Federal Law dated July 23, 2013 N 251-FZ)

(see text in the previous edition)

8. In the event of disagreements regarding accounting between the head of an economic entity and the chief accountant or other official entrusted with accounting, or the person with whom an agreement has been concluded for the provision of accounting services:

1) the data contained in the primary accounting document is accepted (not accepted) by the chief accountant or other official entrusted with accounting, or by the person with whom an agreement has been concluded for the provision of accounting services, for registration and accumulation in registers accounting by written order of the head of an economic entity, who is solely responsible for the information created as a result;

2) the accounting object is reflected (not reflected) by the chief accountant or other official entrusted with maintaining accounting records, or by a person with whom an agreement has been concluded for the provision of accounting services, in the accounting (financial) statements on the basis of a written order of the manager an economic entity that is solely responsible for the reliability of the presentation of the financial position of the economic entity as of the reporting date, the financial result of its activities and cash flows for the reporting period.

But every organization is required to maintain accounting records. In principle, you can order accounting forms from a printing house the old fashioned way and fill them out with a pen. In any case, you should have them, since this is an accounting violation and fines for the company.

All these programs were invented with the goal of making the work of an accountant easier and not filling out paperwork by hand, but doing it automatically.

Introduction

Currently, there are several dozen relatively well-known software products, but without exaggeration we can say that software company "1C", designed for automation different types accounting - accounting, warehouse, trade, etc. It is the most common and popular in Russia and the CIS.

"1C: Accounting" version 7.7 is, in fact, one of the functional components of the technological (software) platform "1C: Enterprise".

There are only 3 such components, which, according to the developers, should maximally cover the area of ​​​​various accounting tasks.

The “Operational Accounting” component is designed to automate the accounting of business operations of an enterprise in real time. For example, to automate warehouse and trade accounting.

The Calculation component can be used for automation complex species periodic calculations, for example calculation wages on large enterprise with a lot of structural divisions, etc.

And finally, the “Accounting” component, which is discussed in the test, is designed to automate accounting of almost any complexity.

Purpose test work is the study information system"1C: Accounting" version 7.7.

Thus, the object of study is the subsystems of the 1C: Accounting program; the subject is the reflection of business accounting transactions in this program.

In the course of studying the material, the literature sources of the following authors were used: Mushtovatogo I.F., Baidakova V., Dranischeva V., Krayushkina A., Kuznetsova I., Lavrova M., Monicheva A. and others.

Maintaining accounting records in practice in the 1C: Accounting program

Operations for accounting of finished products

In the "1C: Accounting" configuration, the accounting method finished products is set by a periodic constant in the “Operations” menu, which is called “Method of accounting for finished products and semi-finished products”.

Before starting to work with the program, you must fill out the directory “Types of products, works, services”, defining for each element of the directory the “Type of item” (for finished products this is “Products”, respectively). The elements of this directory are objects of analytical accounting on account 20 (subaccount 1).

During the month, production costs are collected on the debit of account 20 for each type of product and by cost item. In order for production costs to be attributed to the cost of a certain type of finished product, in all reference books and documents where account 20 is used, it is necessary to indicate the type of product in the cost of which these costs should be included. For example, when filling out the “Employees” directory for employees directly involved in the production process, it is necessary to indicate the cost of which products the salary of a particular employee relates to.

Let's consider the method of accounting for finished products at actual cost using the example of an enterprise that produces several types of products.

Let's consider the stages sequentially production cycle:

2. Third party services.

3. Product release.

5. Closing the month.

1. Release of materials into production.

The release of materials into production is carried out using the document “Movement of materials”.

In the document, you select the type of transfer "Transfer to production", cost allocation account 20 and the type of item for the production of which materials are transferred. Below are the transactions that are generated when posting a document (in our case, the release of materials for the production of paving slabs):

2. Third party services. In the document “Services of Third Party Organizations”, account 20 is selected as the corresponding account, and the name of the material is selected as subaccount 1.

3. Product release.

The release of products is carried out in the program by the document “Transfer of finished products to the warehouse”. When finished products arrive at the warehouse during the month, we do not always know their actual cost (for example, wages and depreciation will be expensed only at the end of the month), so finished products are delivered to the warehouse at the planned cost (the “Cost” column of the document). To automatically enter the planned cost into a document in the "Nomenclature" directory, the details " must be filled in for the released products " Planned cost", that is, the approximate amount of costs for the production of one unit of this product. When calculating the cost of production, the postings will be generated based on the planned cost specified in the document; in our example, the documents “Transfer of finished products to the warehouse” will generate the postings:

4. Sales of finished products.

For this purpose, a document “Shipment of goods, products” is created. In the document, the sales price is indicated in the “Price” column, and the following transactions are generated:

Debit 90.2.1 “Cost of sales not subject to UTII” Credit 43 “Finished products”.

Debit 62 “Settlements with buyers and customers (in rubles)” Credit 90.1.1 “Proceeds from sales not subject to UTII”

5. Closing the month.

Closing the month is the final stage of the production cycle, a document that closes accounts 20 and 40, which, in the absence of work in progress, should not have balances at the end of the month. It would not be amiss to remind you that before generating the “Month Closing” document, it is necessary to post all the documents that form the postings to the debit of account 20, including payroll and depreciation.

When performing the action "Calculation and adjustment of the cost of GP and PF" (which is performed when posting a document for closing the month):

1. Account 20 is closed to the debit of account 40 in terms of expenses attributable to the cost of products released in the current month;

2. Direct costs are distributed to the cost of manufactured products (written off from account 40);

3. Adjustment of product write-off transactions to its actual cost.

When posting the “Month Closing” document with the “Generate report when posting document” checkbox selected, you can generate a report that will allow us to consider in detail how the cost of finished products was calculated and adjusted.

In the month-end report, the lines that are highlighted in a darker color and underlined are so-called “links” that can be expanded with a mouse click. In our example, the lines “Calculation of the cost of manufactured products and semi-finished products” and “Adjustment of the cost of products and semi-finished products” will be underlined. The data in this report coincides with the analysis of account 20 for subconto, but is presented in a more visual form. In addition, the amount of direct costs that “fell” on the cost of each type of product by cost item can be deciphered by double-clicking in column 4 of the corresponding row of the table.

Column 7 can also be deciphered by double-clicking the mouse, which produces a report on the type of product, which compares its planned and actual costs.

A negative adjustment is obtained if the planned cost of manufactured products (which we indicated in the document “Product Output”) exceeds the actual amount of costs for the production of these products, a positive adjustment - if the amount of costs for the production of products exceeds the planned cost of production.

For a long time, no one has been doing accounting manually. They are used for accounting in enterprises. special programs. The company 1C has gained wide popularity in this field, producing many standard solutions aimed at performing various accounting tasks of an enterprise.

In this article we will talk about one of the most common configurations of 1C Accounting, namely 1C version 8.2. The 1C 8.2 program consists of a platform and configuration: the platform has different versions (for the purposes of this article, platform version 8.2 is considered) and the Accounting configuration.

1C:Enterprise 8 and 1C:Accounting 2.0

Accounting 8.2 is used for maintaining automated accounting and tax accounting at enterprises of various forms of ownership, including the preparation of regulated reporting in accordance with the requirements of the legislation of the Russian Federation.

Accounting 8.2 has several editions. For platform version 8.2, the configuration with revision number 2.0* is used. There was an even earlier edition of Accounting 1.6 and a later edition of 1C Accounting - 3.0. Edition 3.0 is used with the more modern platform version 8.3. To switch to version 3.0, you will also need to update the platform. Because This article is devoted to the 8.2 platform, then we will talk about what capabilities Accounting 8.2 in version 2.0 has.

*Edition is an update of the 1C configuration, which is associated with the improvement of the system in technological and functional terms, due to new legal requirements, the development of IT technologies or the emergence of new business methods.

Accounting 8 contains all the reference books necessary for an accountant’s work: documents, reports, and also allows you to collect reports without any extra effort, which optimizes and at the same time simplifies the work of an accountant. At the same time, version 8.2 allows you to keep records simultaneously for several organizations.

Features of accounting in version 8.2

Accounting for several organizations in one database

Unlike version 7, in 1C: Accounting 8 accounting has become more convenient due to the fact that accounting for different organizations can be kept in one database using common directories, which certainly simplifies the process* when enterprises are interconnected. Thanks to this feature, 1C: Accounting 8, namely the version under review - 8.2, is in demand both in small enterprises and in holdings.

*This function is useful not only for accountants, but also for business managers, since they can receive reports for all organizations at once from one database.

Accounting for different taxation systems

1C:Accounting 8.2 allows you to keep records for organizations with different taxation regimes:

• General taxation regime. Version 2.0 uses a unified chart of accounts for accounting and tax accounting*;
• Simplified taxation system (STS). Provision is made for keeping records of income and expenses;
• Single tax on imputed income (UTII). Allows you to maintain separate income and expenses for the activities of the enterprise under the general regime and those falling under UTII.

When using version 8.2, there is no need to purchase multiple configurations for accounting for organizations and individual entrepreneurs that use special modes.

*In version 1.6, two separate charts of accounts were used for accounting and tax accounting.

Customization options

Let's look at the main features that are available in Accounting 8.2 and distinguish it from other versions and editions.

To simplify work in 1C: Accounting 8 there are various assistants:

Launched when the program is opened, it helps to facilitate filling out and checking the basic program settings, directories, and entering initial balances. Also, using this assistant, you can transfer data from previous versions of 1C.

Often accountants are faced with a problem when they need to make a certain entry, but they do not know which document should be used to reflect this in the 1C system. For this purpose, in version 8.2 a new assistant has appeared, called the “Invoice Correspondence Directory”. In addition, this guide will help you find out which document to use to reflect the necessary posting, where to find it in the program and what type of operation to choose.

Accountants who are just getting used to the 1C Accounting program will especially appreciate such an assistant. This assistant is located in the Operations – Account Correspondence section.

The assistant looks like this:

This assistant is designed to simplify work when entering data about new employees in 1C, calculating salaries and taxes on them. The assistant is located in the Salary section - Payroll Assistant.

Changes in the chart of accounts and reflection of transactions in version 8.2

1C: Accounting 8 includes a chart of accounts approved by order of the Ministry of Finance of the Russian Federation. Users can now add new accounts, new subaccounts, and analytical accounting sections independently. To maintain tax accounting, a unified chart of accounts is used, and the sign of maintaining tax accounting is set in the chart of accounts in the “Tax” attribute.

The settings of each account can be seen by opening the account by double clicking the mouse:

Accounting in Accounting 8.2 is carried out “from the document” - this means that documents reflecting a business transaction are entered into the program, and when carried out, the document generates transactions and entries in registers. Tax accounting is carried out automatically when documents are reflected in 1C. One transaction now reflects data on both accounting and tax accounting. You can view the transactions and entries in the registers that were generated by a specific document by clicking the “Result of document posting” button.

The screenshot shows that accounting and tax accounting data are in one entry, the amounts are indicated in different columns.

In the Accounting 8.2 program, most business operations are automated. However, in practice, it happens that an accountant is faced with the need to reflect a non-standard transaction, for which a separate document is not provided in 1C Accounting. To do this, the program has manual data entry, where the posting is directly entered. The previous version of the program required the entry of two documents. One document entered accounting entry, another document was used to record entries in registers*. In the version under review, this work is simplified due to the fact that now entering transactions and data into registers is carried out in one document, which is called “Operations entered manually”.

*For this purpose, the document “Adjusting register entries” was used.

Procedure for closing a period

When closing a period, many routine operations are performed in a strictly defined sequence. The program for closing a period has an assistant called “Closing the Month”. You can find it in Operations – Processing – Month Closing. Before closing, the document entry sequence is checked in chronological order to detect documents that may have been entered backdated, which could lead to accounting errors. To restore the sequence, you must use the “Repost Documents” button. After completion, sequence control will be restored and it will be possible to begin closing the period. If the accountant is sure that the documents entered retroactively will not lead to accounting errors, then you can not repost the documents, but click the “Change key date” button, thereby recognizing the existing sequence of documents as correct.

In version 8.2. edition 2.0, when closing a period, you can clearly see which operation was carried out successfully, in which errors occurred, and which operation was not carried out at all. For clarity, everything is highlighted in a different color.

You can use reports to reconcile, compare and organize data. In version 8.2, reconciliation of data between accounting and tax accounting has become more convenient, since the version of the program discussed in this article allows you to see them in one report. New opportunities have appeared in reports for grouping, sorting, customizing and selecting data.

For example, we will use the “Account balance sheet” report. When setting up a report, you can use the settings panel (opened by clicking the “settings” button on the right side of the report) to display in the report the necessary data on tax accounting and control of accounting equality with tax accounting.

We looked at the basic functionality and some features of the Accounting 8.2 program in edition 2.0, which make it possible to simplify and improve accounting at any enterprise, but this is far from an exhaustive list of all the program’s capabilities.

The simplified taxation system is a special tax regime that reduces the burden on organizations and individual entrepreneurs.

Since 2013, keeping records under the simplified tax system is mandatory for all enterprises, that is, it is now necessary to maintain separate accounting records and separately reflect income and expenses to calculate tax under the simplified tax system. An exception is made only for individual entrepreneurs who may not keep accounting records.

It is most convenient to carry out accounting under the simplified tax system using the most popular accounting program 1C: Accounting 8th edition. 3.0.

Let's look at how you can organize accounting for the simplified tax system in the program. I will use the new interface of the Taxi program, which is available from version 3.0.33, more about this interface.

When starting to keep records in the program, the first step is to enter data about the enterprise. This can be done using the assistant that appears when you first launch the program, or by selecting “Organization details” on the “Directories and accounting settings” tab.

After the company data is entered into the program, you can proceed to setting up the entire database for accounting. Please note that if you use the PROF version, it is possible to keep records for several enterprises at once in one database. Therefore, the setting will apply to all enterprises that are in the database. If you use the basic version of 1C Accounting (usually small enterprises choose this version), accounting in the program is available only for one enterprise, so the settings are made only for it.

At the next stage, the accounting policy is filled out. It is already filled out separately for each enterprise. IN accounting policy all accounting rules in the organization are reflected.

The next step is to fill out the reference books. This can be directories on fixed assets, materials, goods, as well as information about the company’s employees.

If your organization was already operating before registering in the program, you must enter opening balances. This can be done through the balance entry assistant. It is located on the “Directories and accounting settings” tab.

Once the initial information about the enterprise has been entered, you can begin to work. Almost all operations in 1C Accounting 8th edition. 3.0 are reflected using documents. When conducting them, in addition to information on the compiled transactions, you can also see the entries in the book of income and expenses.

Typically, if the proper conditions are met, all transactions are entered into the ledger automatically. For example, if an organization buys materials, their cost will be included in the book in the expenses column, if the fact of payment for these materials is confirmed.

The same applies to all other operations. So the salary will be taken into account in the book only after it is actually paid, and personal income tax and salary contributions after they are paid.

Based on all the transactions reflected in the program, a book of income and expenses is formed, and then a declaration according to the simplified tax system.

So in the 1C Accounting program 8th edition. 3.0, accounting is maintained under the simplified tax system.