Search and offset of uncredited advances. Search and offset of uncredited advances Why 1s does not read advances

Almost any company is faced with a situation where it is both a debtor and a creditor. In order to keep records in 1C Accounting more correctly, it is recommended to offset or adjust the debt. To do this, the program should use the document of the same name. It must be filled in as follows:

• In the menu section 1C Accounting with operations that register all sales, there is a corresponding subsection. You must select the desired document, and to open the form for filling out, use the button to create a new document. As the type of transaction, you must select the offset of previously paid advances.
• In the field with the operation parameters, you should specify which of the options to use: if you need to set off the advance payment received from the buyer, then you should specify that the offset is made from the buyer. If operations are performed with a supplier, then another value is set.
• In order to offset the advance payment received from the buyer, it should be indicated that the offset is made on account of his debt to the organization (this also applies to debts of third parties when offsetting with them). To perform similar actions with a supplier or a third party, it is necessary to indicate that the advance is credited against the company's debt to the relevant counterparty.
• Be sure to specify the buyer or supplier (depending on the situation). The choice of organization is made from the appropriate directory, where all the necessary information must be present.
• When performing the described operation in 1C Accounting 8.3 to a third party, the counterparty should be selected in the appropriate field, depending on whether it is a debtor or creditor.
• In the case of offsetting obligations in foreign currency, this fact must also be reflected in the form, indicating the name of the currency in the appropriate field.
• Entering data on the debt of the organization and its counterparties is carried out automatically after clicking on the button to fill out the form. As a result, the table should contain data on the contract, documents confirming the settlements, as well as on the amounts of mutual debt. Next, the data should be adjusted so that only information about the amount of debt and advances that will be offset among themselves remains.
• After completing all the steps, the document must be carried out and the editing process completed. As a result, the amount of debt should decrease by the amount of advance payments.

The correctness of the actions performed as a result of posting a document in 1C Accounting can be checked using the operation.

22.10.2018 15:55:18 1С:Servistrend en

Advance payment in 1C 8.3

An advance payment is an advance payment in the form of cash that the buyer transfers to the supplier on account of unsold goods or services rendered and until that time does not apply to the organization's income. In this article, we will consider how to set off the received (issued advances). It should be noted right away that the possibility of using several options for offsetting an advance payment has been implemented.

The first option is "Automatic". In this case, the issued (received) advances, according to the contract, will be offset by the receipt (realization) document. This option is convenient if the settlements are carried out under the contract as a whole, and not for specific accounts or documents of receipt (implementation).

We are pleased to present you the video version of this article:

For example, an advance payment in the amount of 10 thousand rubles was received from the buyer LLC Shop No. 23 to the specified settlement account of the organization Trading House Kompleksny LLC under Contract No. 1. After that, we sold products worth 15 thousand rubles.

To reflect the fact of the advance payment, the document “Receipt to the current account” was created. The “Debt Repayment” field is set to “Automatic”.

After the buyer has transferred the advance payment, we will draw up the document “Sale of goods”, in which the value of the advance payment method will also have the status “Automatic”.

Let's check the implementation document and see the postings.

The second entry will reflect the Buyer Advance Offset. Similarly, an advance payment offset occurs when we transfer an advance payment to our supplier. This can be the document “Debit from the current account”, and then we draw up the document “Receipt of goods”.

Next, consider the second option of the method of offsetting the advance “By document”. In this case, each receipt (sale) is made against a specific advance, and payment is made against a specific receipt (sale). This option should be used if the calculations are based on specific documents.

In this case, consider such a situation. Our organization Trading house "Complex" LLC transferred an advance payment in the amount of 5 thousand rubles to the supplier of goods LLC Ethnopark "Perun" under Agreement No. 2 and a specific settlement document with the counterparty. After that, the goods were received from the counterparty. Let's execute these operations in the program.

To reflect the fact of transferring an advance to a counterparty, we will create a document “Debit from the current account”.

In the “Calculations” window, select the “By document” method and click on the “Add” button. In the next window, we will select our debit document from the current account. Next, fill in the tabular part with the necessary goods and post the document. Next, let's look at the generated wiring.

The first posting will be the Vendor Advance Offset.

Next, consider the third option “Do not read out”. In this case, the advance payment is set off using the “Debt Adjustment” document. In this case, go to the “Purchases” section of the program, or from the “Sales” section and select the “Debt Adjustment” item. In the "Type of operation" field, set the value "Advance payment" and fill in the remaining fields in the header. Next, fill in the tabular parts by clicking the “Fill” button, or manually.

After that, we draw up a document and look at the postings.

If you have any questions about offsetting advances in 1C Accounting 3.0, we will be happy to answer them as part of a free consultation.

The order was paid in advance, and as a result, we had an accounts payable of 3,000 rubles to the supplier. This will be visible in the 60 account card. Debt adjustment Select "Debt adjustment" in menu 1C 8.3 "Purchases" or "Sales". Create a new document from the opened list form and fill in the header. The most important field is Operation Type. Depending on it, the composition of the fields changes. Let's consider these types in more detail:

• Advance account. This type is selected if it is necessary to take into account advances in mutual settlements.
• Debt offset. It is selected if it is necessary to change mutual settlements on account of a debt by a counterparty to us, or a third party.
• Debt transfer. This type is necessary for the transfer of debts, advances between counterparties or contracts.
• Debt write-off.

Debt adjustment in 1s 8.3 by example

Since we are only interested in the last document, we will simply remove all the others from the list. To select one document, you could use the "Add" button. I got the following: Let's start fixing the difference.

It is very simple to do this, we will correct the amount of calculations for the desired one, namely 960.40. The columns "Amount" and "Amount NU" will change automatically: On the tab of the document "Write-off account", we indicate the write-off account 91.01 and the subconto from the "Other income and expenses" directory "Write-off of receivables (accounts payable)", respectively. Debt cancellation postings in 1C 8.3 The document is ready, and you can carry it out.

As a result, he will generate the following accounting entries: As you can see, the entries are formed as follows: if this is a receivable, then they will be charged to expenses, if accounts payable - to income.

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

To reflect the fact of transferring funds, open the "Bank and cash desk" section, the "Bank statements" item. Create the "Debit from the current account" document by clicking on the "Debit" button. In the form that opens, fill in the type of operation, in our case it will be “Payment to the supplier”, the date, select the payee (according to the letter from the supplier), fill in the bank account, amount, contract number and cash flow item. In the event that you upload bank statements into the program from the client-bank, you just need to check the correctness of filling in all the fields of the document after downloading. We carry out the document and look at the postings. There is no accounts payable to the payee at the moment, so the posting is generated in the debit of account 60.02, that is, the program reflects the fact that the advance was transferred to a new supplier.

Payment of a debt by a third party in 1s 8.3 accounting

Attention

In our example, the Kompleksny Trading House enterprise received goods from Monolit LLC in the amount of 451,350 rubles, the goods were credited but not paid for. The supplier asked to pay off the debt to the account of the organization Sozvezdie LLC by sending a corresponding letter to the buyer.

How to make a debt adjustment in 1s 8.3

A full write-off of the debt is implied.

• Other adjustments.

An example of writing off accounts payable in 1C 8.3 In our example, it is necessary to write off a debt of 3,000 rubles, which is owed to the supplier. There can be many reasons, but in this situation we are not particularly interested in them. Let's move on to filling out the main part of the document. This can be done automatically using the button of the same name, but keep in mind that there are two of them on the form.
In this case, there is no difference, as well as with the selected type of operation "Debt transfer". In other cases, the "Fill" button, which is located at the top of the form, will fill in both accounts payable and receivable. Manual input is also available here. It is convenient in cases where the adjustment is made for one or two documents.

Everything filled in automatically.

Debt adjustment in 1s 8 3 offsetting

Now we will form a SALT on account 60 and see the loan debt to Monolit LLC. Next, you need to set off the debt between Sozvezdie LLC and Monolith LLC so that mutual settlements with each of the counterparties are closed. To do this, fill out the document “Debt adjustment”. Open the “Purchases”, “Settlements with counterparties”, “Debt adjustment” tab and click the “Create” button. Fill out the document as follows: - in the “Type of operation” field, select “Advances offset”, in the field “Set off advance payment” - “Supplier”, - in the field “On account of debt” - “Our organization to a third party”. We indicate the date of offset and organization, fill in the fields “Supplier” and “Third party”. Next, fill in the "Advances to the supplier" tab. We click on the button "Fill" - "Fill in balances for mutual settlements" and the tabular part is filled in automatically.

Payment of a debt to a third party in 1s accounting 8

Info

Very often, accountants in their work are faced with debts. They can be both on the part of the organization and on the part of the counterparty. There can be many reasons for their occurrence. This includes incorrect data entry into the program, debt repayment in other equivalent, etc.

n. The debt, as a rule, is revealed in the acts of reconciliation. There are two ways to make mutual settlements and debt adjustments in 1C 8.3: partial repayment of the debt and full repayment (the debt will be fully repaid). Content

• 1 Debt formation
• 2 Debt adjustment
• 3 An example of writing off accounts payable in 1C 8.3
• 4 Postings
• 5 Check

Formation of debt Consider an example. The organization ordered 10 office chairs in the amount of 30,000 rubles, but the supplier delivered 11.

You need to choose if it is necessary to take into account the amounts of advances to account for mutual settlements.

• Debt offset. If you choose this type of operation, we get the opportunity to adjust mutual settlements on account of the supplier's debt to our organization or to the account of a third party.
• Debt transfer. This option allows you to transfer debt from one buyer or supplier to another, as well as transfer advance amounts.

  In addition, you can transfer debts between contracts.

• Debt write-off. With this choice of the type of operation, the accounts payable or receivable are simply written off to the account of income or expenses.

In the tabular part of the document, in the "Supplier's debt (accounts payable)" tab, click the "Fill" button. The program will fill the tabular section with documents that form accounts payable.

Purchases - Settlements with counterparties - Debt adjustment).

• Click the "Create" button and select the type of operation "Settlement of advances".
• In the "Set off advance payment" field, select the required option - offset of advances from the buyer ("Buyer") or offset of advances to the supplier ("Supplier").
• In the "Indebtedness" field, select one of the following values ​​- "Buyer to our organization", "Third party to our organization" or "Our organization to the supplier", "Our organization to a third party".
• In the "Buyer (creditor)" (or "Supplier (debtor)") field, select the person with whom advance payments are offset from the "Counterparties" directory.
• In the "Currency" field, select the currency in which the offset is made.
• Fill in two document tables corresponding to receivables and payables, which have an identical structure.

1 out of 8 3 debt adjustment third party paid advance

Document Debt Adjustment in 1C To adjust the debt in the "Enterprise Accounting" 8.3 there is a document of the same name "Debt Adjustment". It is created in the "Purchases" or "Sales" section in the "Settlements with counterparties" group: Get 267 1C video lessons for free:

• Free video tutorial on 1C Accounting 8.3 and 8.2;
• Tutorial on the new version of 1C ZUP 3.0;
• A good course on 1C Trade Management 11.

Go to this section and click the "Create" button. In the form of the created document, specify:

• Organization.
• Type of operation: in our example, this will be the debt write-off “Debt write-off”.
• Write off: "Debt to the supplier."
• The counterparty for which we adjust mutual settlements.

I will briefly talk about the types of operations, much depends on them in the document:

• Advance account.

In the header of the document, we indicate that it is necessary to set off the advance payment to the supplier against the debt of our organization to a third party. In the supplier (debtor) column, we indicate Cactus LLC, since this company owes us because of the advance paid. In the third party (creditor) column, we indicate Tonus LLC. Go to the tabular part of the document. Here, on the tab “Advances to the supplier (accounts receivable), click on the button “Fill” and “Fill in advances for mutual settlements”. There will be a debt of Cactus LLC to Veda LLC, attributed to advances. On the second tab “Debt to a third party (accounts payable)”, we proceed similarly, the debt of Veda LLC to Tonus LLC will be reflected here. After the document is posted, the following entry will be generated: Dt 60.01 Kt 60.02 and the debt of Cactus LLC and to Tonus LLC will be closed.
Often a situation arises when it is necessary to make adjustments to mutual settlements with counterparties. The data of the supplier or buyer may not match the data of our organization, and vice versa. This may occur as a result of:

• accounting errors;
• when incorrect information was submitted to the accounting department;
• writing off bad debts;
• changes in data as agreed by the parties;
• if you need to transfer the debt to another person, and so on.

Such situations are revealed, as a rule, during the act of reconciliation of mutual settlements. In this article, I want to show how you can adjust the debt in 1C 8.3 Accounting.

The Labor Code requires that wages be paid twice a month (Article 136 of the Labor Code of the Russian Federation). An advance payment is called a salary for the first half of the month. At the same time, no matter how many times you accrue wages in a month, the income of employees will be recognized only at the end of it: the date of actual receipt of income in the form of wages is the last day of the month for which it was accrued (clause 2 of article 223 of the Tax Code RF).

Therefore, when making settlements with employees for the first half of the month, it should not be charged in 1C: this can lead not only to unnecessary difficulties, but also to errors in personal income tax accounting.

There is a document in 1C ZUP Charge for the first half of the month , however, it does not make accrual postings, but only calculates the salary for the first half of the period.

Program 1C Accounting 8.3, unlike ZUP, has limited functionality for accounting for wages and personnel. If you just use the document Payroll and calculate wages for half the period, the program, together with the calculation, will calculate wages and withhold personal income tax.

If the personal income tax calculated during this period is transferred to the budget, the tax authority will not accept the tax for payment and will consider it transferred from the employer’s funds, since in fact the income from this personal income tax was not received (Letter of the Federal Tax Service of the Russian Federation dated April 29, 2016 N BS-4-11 / 7893 ).

The only possible way to correctly pay salaries for the first half of the month is to issue advances in the 1C Accounting 8.3 program in accordance with its settings.

Set up employee advances

Setting up advances in 1C Accounting 8.3 is possible:

• for the organization as a whole;
• for individual employees.

Open the salary settings from the section:

• Administration - Program settings - Accounting settings - Payroll settings;
• Salary and personnel - Directories and settings - Salary settings;
• Directories - Salary and personnel - Salary settings.

In the opened form on the tab Salary In chapter Salary and advance payments install:

• The advance is paid on the _ of the billing month - date of advance payment;
• Advance payment switch:
  • Common for all employees - is set if the advance payment rules are the same for everyone, in this case in the document Recruitment It will not be possible to determine the amount of the advance individually.
  • Set individually for each employee - the amount of the advance will be set in the documents Recruitment or Personnel transfer .

The amount of the advance can be specified:

• Percentage of salary ;
• Fixed amount .

Pay the advance within the time limits corresponding to local regulations and reflected in the 1C Accounting 8.3 program.

Advance payment in 1C 8.3 Accounting step by step

Since it is not required to accrue income to an employee when paying an advance, a document is created in 1C Accounting Statement to the cashier or Statement to the bank , which does not generate postings. Payment of funds is made to a bank card or in cash.

Consider the procedure for paying an advance to an employee from the cash register.

In the Organization, according to the local act, the payment of salaries is made in cash twice a month: on the 25th and 10th.

• July 25 Gordeev N.V. was paid an advance through the cashier in the amount of 40% of the salary.

So that when paying an advance, a document Statement to the cashier generated automatically, reference book Employees for this employee, fill in the field Salary payment :

Create Statement to the cashier In chapter Salary and personnel - Salary - Sheets to the cashier.

In the document, indicate:

• Payment type - Prepaid expense, since it is the advance payment that is transferred.
• Month - the month for which the advance is paid to the employee.

By button Fill a tabular part is formed with data for advance payment:

• To payoff - the amount of the advance established in 1C Accounting 8.3. At the request of the employee, the advance payment can be paid in a different amount, but not lower than the salary for half a month.

ledger posting document Accounting and tax accounting does not form.

For documentary confirmation of the advance payment, print out:

The last two documents can be printed by clicking the button Print - Payroll (T-49) or Print - Payroll (T-53) document Statement to the cashier .

Advance payment

At the time of the actual issuance of the advance payment to the employee, issuedocument Cash withdrawal type of operation Payment of wages to an employee . You can do it from document. Statement to the cashier by button Pay bill at the bottom of the form.

Check the fields in the document:

If an advance payment is issued according to cash register with registration of statements (T-49 or T-53), then in the document Cash withdrawal in field Type of operation indicated Payment of wages according to statements , and in the fields:

• Recipient ,
• Issued by (full name) ,
• Document

data is not filled.

In this case, the indicated statements will confirm the fact of issuing wages from the cash desk to employees (

Every accountant sooner or later encounters advance payments (whether to their suppliers or advances from buyers) and in theory knows that, in accordance with the requirements of the Tax Code of the Russian Federation (Article 154, paragraph 1; Article 167, paragraph 1, paragraph 2 ) it is necessary to calculate VAT on the advance payment on the date of its receipt. How to do this in practice, invoices for advance payment in the 1C 8.3 program, is our today's article.

Making initial settings

Let's take a look at the company's accounting policy and check whether we have the correct taxation regime: OSNO. In the “Taxes and reports” section in the “VAT” tab, the program gives us a choice of several options for registering advance invoices (Fig. 1) (we need this setting when we act as a seller).

We may not register advance invoices in 1C if:

• the advance was credited within five days;
• the advance was credited before the end of the month;
• the advance was credited before the end of the tax period.

Our right is to choose any of them.

Let's analyze the offset of advance payments and advance payments from the buyer.

Accounting in 1C advances issued.

For example, let's take the trade organization Lyutik LLC (we), which entered into an agreement with the wholesale company OPT LLC for the supply of goods. Under the terms of the contract, we pay the supplier an advance payment of 70%. Then we receive the goods and pay for it finally.

In BP 3.0, we issue a bank statement “Debit from the current account” (Fig. 2).

Pay attention to important details:

• transaction type "Payment to the supplier";
• contract (when posting the goods, the contract must be identical to the bank statement);
• interest rate of VAT;
• crediting the advance with VAT automatically (we indicate a different indicator in exceptional cases);
• when posting a document, we must definitely receive correspondence of 51 invoices with the supplier's advance invoice, in our example it is 62.02. Otherwise, the invoice for advance payment in 1C will not be issued.

Having received the payment, OPT LLC issues us an advance invoice, which we must also post in our 1C program (Fig. 3).

Based on it, we have the right to accept the amount of VAT in advance for deduction.

Thanks to the “Reflect VAT deduction in the purchase book” checkbox, the invoice automatically enters the purchase book, and when posting the document, we receive an accounting entry with the formation of invoice 76.VA. Please note that the operation type code 02 is assigned by the program independently.

The next month, OPT LLC ships goods to us, we receive them in the program using the Goods Receipt document, register an invoice. Accounts for accounting of settlements with the counterparty are not corrected, we select “Automatic” for debt repayment. When posting the “Goods receipt” document, we must definitely receive an advance payment posting (Fig. 4).

When drawing up the document “Formation of Sales Book Entries” for February, we get automatic filling in the “VAT Recovery” tab (Fig. 5), and this amount of restored VAT enters the sales book of the reporting period with operation code 22.

To reflect the final payment to the supplier, we can copy and post the existing document “Debit from the current account”, indicating the required amount.

We form a purchase book, which reflects the amount of our VAT deduction for prepayment with code 02, and a sales book, where we see the amount of restored VAT after receiving the goods with transaction type code 21.

Accounting in 1C advances received

For example, let's take the familiar organization LLC "Buttercup" (we), which entered into an agreement with the company "Atlant" LLC for the provision of services for the delivery of goods. Under the terms of the contract, the buyer of Atlant LLC pays us an advance payment of 30%. Then we provide him with the necessary service.

The method of work in the program is the same as in the previous version.

We formalize the receipt of an advance in 1C from the buyer with the document “Receipt to the current account” (Fig. 6), followed by the registration of an advance invoice, which gives us accounting entries for calculating VAT from the advance (Fig. 7).

You can register an invoice for advance payment in 1C directly from the document "Receipt to the current account", or you can use the processing "Registration of invoices for advance payment", which is located in the "Bank and cash desk" section. In any case, it immediately enters the sales book.

At the time of the document "Sale of the service", the buyer's advance will be credited (Fig. 8), and when the document "Formation of purchase book entries" (Fig. 9) is executed, the amount of VAT from the advance received will be deducted, account 76.AB is closed (Fig. . ten).

To check the fruits of their work, it is usually enough for an accountant to create books of purchases and sales, as well as analyze the report "Analysis of VAT accounting".

Work in 1C with pleasure!

If you still have questions about invoices for advance payment in 1C 8.3, feel free to ask them to us on the dedicated one. work 7 days a week and will help in the most difficult situations in tax and accounting.