To record an operation on accounts means to reflect its contents in accounting books, cards or free sheets, which are accounting registers.

The totality and location of the details in the register determine its form, which depends on the characteristics of the objects being taken into account, the purpose of the registers, and the methods of accounting registration. Accounting registration refers to the recording of business transactions in accounting registers.

Accounting registers can take the form of books, cards and free sheets (statements) in the form of machine diagrams obtained using computer technology, as well as magnetic tapes, disks, floppy disks and other computer media.

As mentioned above, primary documents for materials accounting: receipt orders, acts of acceptance of materials, limit-fence cards, invoices, etc. Reflected in accounting registers. The main register for the movement of materials in the order journal No. 10 records only those transactions for which the account is credited. Transactions that debit the account will be recorded in the general ledger. The monthly totals of each order journal show the total amount of credit turnover of the account, the transactions of which are taken into account in this journal, and the amount of debit turnover of each account corresponding to it.

Business transactions are recorded in journals - orders as they are completed and documented. Therefore, a systematic entry in journals is also a chronological entry.

To verify the correctness of the entries in the order journals, the total total for the account credit is calculated and recorded in the journal directly from the documents. The resulting total is compared with the totals for debited accounts displayed in separate columns of the journal.

Main features of the journal-order form of accounting:

The use of journals for accounting of business transactions - orders, in which entries are made only on a credit basis;

Combination of synthetic and analytical accounting in a number of journals;

Combining systematic recording with chronological recording in order journals;

Reflection in journals - orders of business transactions in the context of indicators necessary for control and reporting;

Reducing the number of records due to the rational construction of journals - orders and the General Ledger.

From the order journal, information goes to the general ledger, and then to the company’s balance sheet. IN balance sheet materials are reflected at actual cost, section 2 of the balance sheet asset “ Current assets", according to the line "Inventories".

Audit of inventories

The documents regulating the accounting of inventories include the following:

1. Management position accounting And financial statements V Russian Federation(Order of the Ministry of Finance of the Russian Federation No. 34n dated July 28, 1998

2. Accounting Regulations “Accounting for Inventories” (PBU No. 5 01)

3. Chart of accounts and instructions for its use

4. Guidelines on accounting of inventories (approved by order of the Ministry of Finance of the Russian Federation No. 119n dated December 28, 2001).

5. Tax Code of the Russian Federation (Parts 1 and 2).

Target audit inventory accounting consists of confirming the reliability of data on the availability and movement of goods material assets, in establishing the correctness of registration of operations on inventories in accordance with the current regulations Russian Federation.

Here it is necessary to check how accounting is kept on synthetic accounts 10,11,14, 15, 16 and 19. The main attention should, of course, be paid to account 10 “Materials,” which is divided into subaccounts according to groups of material assets.

The main sources of information are primary documents on inventory accounting and various analytical and synthetic registers. As primary documents For materials accounting, predominantly unified accounting documents are used.

General data on the accounting of material assets and inventories are checked according to the articles of section 2 “Current assets” of the balance sheet asset (form 1) on lines 210, 211, 212, 213, 218 and according to such accounting registers as the General Ledger, order journals No. 6, 10, 10 1, auxiliary statement No. 10 with the memorial order form of accounting or the corresponding machine diagrams obtained on personal computers.

First of all, you need to check the provisions accounting policy on accounting of inventory items (TMV), which are reflected in the document “Accounting Policy”. In this case, special attention should be paid to:

How are material assets accounted for - at the actual cost of their acquisition (procurement) or at accounting prices;

What method is used to write off material assets as production costs?

What method is used to account for the movement of material assets in warehouses?

Control over the accounting work performed by the accounting department and the correspondence of accounts for the movement of inventory items is carried out by observing the rules for accounting for individual business transactions.

An oral survey is used in the process of obtaining answers to the auditor’s questionnaire on a preliminary assessment of the state of inventory accounting, as well as in the process of checking them when clarifying with specialists certain provisions of completed business transactions that are questionable or unclear.

To confirm the correctness of reflection in accounting of receipts and expenditures of inventory items, the completeness and timeliness of their reflection in accounting registers, and the validity of their assessment, document verification is used.

Transactions reflected in primary accounting, in order journals, statements, the General Ledger, and financial statements are verified during tracking. Special attention here you should pay attention to the correspondence of accounts, amounts of turnover and balances in the analytical and synthetic accounting registers.

When comparing the availability of inventory in different periods, data from the report on the movement of inventory with accounting data, assessing the relationships between various report items and comparing them with data for previous periods, analytical procedures can be applied.

When checking the accounting for the receipt of materials, first of all they clarify which option is used by the subject being checked: using accounts 15 and 16 or without using them. Next, they control the correct execution of primary documents for the receipt of materials, their evaluation, and maintaining analytical records (by item numbers, articles, etc.). At the same time, it is established how the VAT was allocated, allocated to account 19 and subsequently written off to account 68 of the VAT sub-account.

The auditor also checks how accounting is maintained for uninvoiced deliveries and materials that have been paid for but not received at the warehouse (materials in transit).

For transactions involving the receipt of materials, the auditor also checks transactions for the acquisition of materials received through exchange (barter), received free of charge, etc.

When checking the organization of accounting for the movement of material assets in warehouses, first of all, it is necessary to control the organization of the warehouse facilities and the access control system. Next, they check how the warehouse accounting of materials is organized and how control is carried out by the accounting department. Enterprises can mainly use three main options for accounting for the movement of materials in warehouses: the operational accounting (balance) method, the card-documentation method, and the cardless method.

If the balance method is used, then the auditor checks the statements of receipt and consumption of materials, and compares the totals of these statements with the balance sheets. The second method involves the compilation in accounting of quantitative and total turnover sheets for groups of materials. In this case, the auditor reviews these statements and reconciles the card balances warehouse accounting. Usually, selective reconciliation is carried out, since continuous control is a very labor-intensive operation. The third method is the most effective. It is usually used when using a personal computer (PC). In this case, warehouse accounting cards are not maintained in the usual form. The warehouse accounting process itself is not carried out in the usual way. The warehouse accounting process itself is organized on a PC, and turnover sheets are compiled for certain periods (month, quarter). The auditor gets acquainted with the available documents and finds out how the warehouse accounting data is reconciled with the accounting data.

Value added tax is written off in accordance with the provisions of Chapter 21 of the Tax Code of the Russian Federation “Value Added Tax” and is recorded as the debit of account 19, subaccount “VAT on purchased material resources” in correspondence with the credit of account 60 “Settlements with suppliers and contractors”, accounts 76 “Settlements with various debtors and creditors”, etc. The auditor needs to check how the balance on account 19 was formed and how it was allocated to account 68. VAT on material resources is written off in full to account 68 at the time of payment of invoices.

Particular attention should be paid to checking operations for the release of material assets into production. For this purpose, the enterprise can apply one of the following valuation methods: at the cost of a unit of inventory; By average cost; at the cost of the first purchases (FIFO method);

The first method involves writing off each unit of materials at the purchase price or at the cost of a unit of inventory. It is used if the range of material assets is small. The second method (average cost estimation) is the most common. When using it, it is important to correctly set average prices.

The FIFO method of inventory valuation is based on the assumption that material resources are used during the reporting period in the sequence of their acquisition. At the end of the reporting period, there remain in the warehouse the balance of material assets at the actual cost of the latest purchases, and the material assets of earlier purchases are written off to the cost of production.

Verification of the correctness of attribution and write-off of material assets formed as a result of shortages and thefts is carried out by the auditor if such data is discovered. They are possible as a result of force majeure (earthquake, flood, fire) or are discovered during inventory. The write-off of amounts of shortages, thefts and losses from damage to valuables is regulated by law and constituent documents and is reflected in the credit of account 94 “Shortages and losses from damage to valuables” and the debit of accounts 73.91, etc.

The final stage of the audit is control over the maintenance of consolidated records of material assets. This data is checked against the order journal f. No. 10, statements f. No. 10,11, 10с, 14,15с, and the General Ledger.

The advantage of the 1C: Accounting 8 software product, in contrast to 1C: Accounting 7.7, is that in one program you can keep records of organizations with different tax systems. In addition, you can simultaneously keep records of both organizations and individual entrepreneurs.

• 1.Entering information about an individual entrepreneur.

In the directory “Organizations” (menu “Enterprise - Organizations”) you must enter information about the individual entrepreneur (information about state registration, information about bank accounts, OGRNIP codes, OKATO, etc.). When filling out information about an individual entrepreneur in the “Legal/Individual” field. Person” - you should indicate “Individual”, and in the “Individual” field select the directory element “Individuals”, which contains information about the entrepreneur as an individual (gender, passport details, TIN, date of birth, etc. ).

• 2.Configuring accounting parameters.

  In the “Setting up accounting parameters” form (menu “Enterprise – Setting up accounting parameters”) you should set the following flags:

  • On the “Inventories” tab - “Recording is maintained by batches (receipt documents)”;
  • On the “Settlements with counterparties” tab - “According to settlement documents”;
• 3. Setting up accounting policies.

  Information on the accounting policies of individual entrepreneurs is indicated in the form “Accounting policies of organizations” (menu “Enterprise - Accounting policies - Accounting policies of organizations”).

  To set up accounting policy parameters specific only to individual entrepreneurs, a separate tab “Entrepreneur” is provided, where you should indicate the “Main nomenclature group” and “The main nature of the activity” carried out by the entrepreneur. The “Entrepreneur keeps records for several types of activities” checkbox should be used if the entrepreneur carries out several types of activities.

  If the checkbox is cleared, then all business transactions will be assigned to the nomenclature group and nature of activity specified in the accounting policy, in the fields “Main nomenclature group” and “Main nature of activity”.

  If the box is checked, then the assignment of business transactions to different nomenclature groups or types of activity will be carried out in the manner described below in the section “Separate accounting by type of activity”.

  When checking the “Entrepreneur keeps records of several types of activities” checkbox, you should fill out a directory of types of activities of the entrepreneur (to do this, simply click on the link “Types of activities of the entrepreneur”).

  When filling out the directory, indicate the nature of the activity and the list of nomenclature groups that relate to the specified nature of the activity. Information from the directory “Types of Activities of Entrepreneurs” is used when generating the report “Book of Entrepreneur Income and Expenses” (for filling out title page; for selecting information when generating a report on certain types of activities).

  Features of setting up accounting policies for individual entrepreneur also lies in the fact that the method of assessing the cost of inventories can only be “FIFO”.

• 4.Receiving reports.

  When conducting documents, business transactions are reflected in accounting, as well as in specialized accumulation registers intended for maintaining tax accounting individual entrepreneur. Thus, the configuration allows the entrepreneur to conduct accounting and tax accounting at the same time. The task of accounting, in in this case, is to provide objective information about economic activity. The task of tax accounting is to determine the income tax base individuals(NDFL), as well as maintaining the Book of Income and Expenses and Business Transactions for individual entrepreneurs.

  To obtain information about tax accounting of entrepreneurs, use:

  1. The report “Book of Accounting of Income and Expenses of an Entrepreneur” is intended for the formation of a Book of Accounting of Income and Expenses and Business Operations in the form approved by Order of the Ministry of Finance of the Russian Federation dated August 13, 2002 No. 8bn/BG-3-04/430.
  2. The “List/Cross-Table” and “Balances and Turnovers” reports are recommended to be used to analyze the income and expenses of an entrepreneur taken into account for tax purposes. For example, using these reports, you can track payments for shipped goods by customers, obtain generalized information about income and expenses by product groups (types of goods, work performed, services provided), analyze the distribution of indirect costs by type of activity, etc. To obtain certain information, in the report parameters you should indicate the appropriate register for recording the income and expenses of the entrepreneur, namely:
  3. IP MPZ – register of inventory accounting by batches and payment documents to suppliers;
  4. Individual Entrepreneur Turnover MPZ - register of direct production costs, reflecting the quantity and cost of raw materials used for production finished products and semi-finished products;
  5. IP MPZ Shipped – a register of accounting for shipped goods (work performed, services rendered) for which payment has not been received from buyers;
  6. Individual Entrepreneur Income – a register for recording income from the sale of goods (work, services) that increase tax base according to personal income tax;
  7. Individual entrepreneur Other material expenses – a register for accounting for other (indirect) material expenses. IN this register the cost of services and materials purchased for general production purposes is reflected. In particular, this register may take into account the costs of purchasing fuel, electricity, transport services, etc.;
  8. Individual Entrepreneur Labor costs - a register for accounting for labor costs that reduce the tax base for personal income tax.
  9. Individual Entrepreneur Other settlements – register for accounting for arrears of wages, as well as arrears for settlements with the budget;
  10. Individual Entrepreneur Other Income – a register for accounting for other income related to business activities;
  11. Individual Entrepreneur Other expenses – a register for accounting for other expenses, as well as expenses for accrued depreciation.

Preparation for 1C: Professional and Specialist in SCP for dummies.

Lesson 15. We study movements by registers. VAT Presented.

In order to understand well how to work with SCP, you need to understand what movements the documents make and why. So let's do this. We will consider registers in two modes: normal and RAUSE (Advanced Cost Accounting Analytics). You probably have a question: “How does RAUZ differ from the usual SCP mode?” The main difference is that RAUZ uses the method of solving systems of linear equations when calculating production costs and adjusting the movements of inventories, and also does not keep batch records of inventories. There are other differences that we will look at in future lessons.

And so, let's begin, perhaps. Let's check what mode our UPP is in. To do this, switch to the “Accounting Manager” interface:

Then, through the menu “Accounting Settings” -> “Accounting Settings”, call up the settings window:

In it, let's go to the "Costs and Cost" tab and make sure that our SCP works in normal mode. If not, disable RAUZ:

Now you can start learning about registers. And so, we create a new document “Receipts of goods and services” or post the one that you have already created in previous lessons (for example, and): we look at which registers the document was posted in:

And so, as we could see, the invoice is posted in the following registers:

Accumulation register "VAT presented"

Accumulation register "Consignments of goods in warehouses (accounting)"

Accumulation register "Consignments of goods in warehouses (management accounting)"

Accounting register "Journal of transactions (accounting)"

Accumulation register "Purchase settlements (accounting)"

Accumulation register "Purchases"

Accumulation register "Mutual settlements with counterparties"

Register of information "Calculations for the acquisition of an organization"

Accumulation register "Consignments of goods in warehouses (tax accounting)"

Accumulation register "Settlements with counterparties"

Accumulation register "Goods in warehouses"

Accounting register "Journal of transactions (tax accounting)"

Accumulation register "Goods of organizations"

Now let's look at them in detail. And so, the “VAT presented” register. This is a subsidiary register that takes into account input VAT on purchased goods or materials. This accumulation register is used in the Incoming VAT Analysis report. It can be opened from the "Accounting and Tax Accounting" Interface

through the menu "VAT" -> "Reports" -> "Analysis of incoming VAT":

This report will show us comparisons of VAT paid and credited:

Another report, called “Statement of VAT presented by the supplier” will show us the contents of the same register, but in arbitrary groupings (this is set in the report settings). His path is “VAT” -> “Reports” -> “Statement of VAT presented by the supplier”:

Well, you say, where else is this register used, except for reports? It is clear that it was not invented only for them, because reports can also be built using data accounting entries accounts 19.

I will answer:

It is used to create a purchase book.

Let's see how it's all done. First, let's enter an invoice based on our invoice. This can be done either by using the "2Water on base" button:

Or in the document itself, click on the inscription: “Enter invoice”:

At the same time, we will have an invoice entry form open, in which we must enter the number and date of the incoming invoice, since they do not coincide with the internal number and date assigned by the system:

After entering the invoice, the inscription “Enter invoice” will turn into information about the entered invoice, and when you click on it, the form described above will open:

Now let’s also look at the purchase book and make sure that it has really been formed. To do this, go to the menu “VAT” -> “Purchase Book”:

and we see that the purchase book has actually been formed:

This concludes the lesson, see you next time.

1C accumulation register this is a structured data set that contains information about all movements (receipt / expense or turnover) of selected documents.

Types of accumulation register

In 1C there are only two types of accumulation register:

• Revolutions
  If you plan to receive only revolutions from the register, be sure to set the type to revolutions.
  For example, when registering sales, the number of sales is important to us and balances are absolutely not needed here. Therefore, the register type must be set to “Revolutions”.

• Leftovers
  If you plan to receive balances and turnover from the register, set the type to balances. For example, let’s take the accumulation register “GoodsInWarehouses”; important information in it will be both balances and turnover. Therefore, the register type must be set to “Balances”.

Attention: no right choice type of accumulation register will result in low performance of the information base.

Dimensions, Resources, Details and Standard Details

Any accumulation register contains dimensions, resources, details and standard details.

Measurements are needed to generate key record data, from which in the future you can obtain balances or view turnover for the dimensions you are interested in.
You can also set the measurement properties to check whether the measurement is filled in (an empty value will cause an error)

Resources needed to store summary data in a register: quantity, amount, etc. In the future, we will receive resources by measurements.

Requisites are mainly needed to store related information and are rarely used.

Standard details are as follows:

• period - the date when the register movement was performed
• registrar - a document with which an entry was made in the register
• type of movement - income or expense (arrival increases the amount of resources, and expense decreases)

Registrars

Registrars are documents that can make movements in the accumulation register. Movements to the 1C accumulation register can only be made using documents (registrars). Most of the algorithms for creating movement in the accumulation register are formed when posting a document in the object module, the “Processing Posting” procedure.

Indexing dimensions

Indexing is required to increase the performance of the information base.
The “Index” property must be specified for dimensions for which you plan to perform multiple selections and which have a large number of elements.

For example: the accumulation register “Lots of Goods in Warehouses”. There is a dimension “Nomenclature” and “StatusParties”. It is more expedient to set the indexation attribute for the “Nomenclature” dimension than for “Part Status”, since the number of nomenclature options is much higher than for batch status.

Uniqueness of records

1C Enterprise controls the uniqueness of entries in the accumulation register, and therefore you will not find two identical entries.

Capabilities of the accumulation register

• a selection of records for a certain period according to specified dimensions
• selection of records by registrar
• obtaining balances and turnover for a selected date with specified measurements
• calculating totals for a specified date

Examples of working with the accumulation register

An example of obtaining balances for the current date

Procedure GetBalanceOnDate()
NewRequest = New Request;
NewQuery.Text =
"CHOOSE
| Commodity Remains.Nomenclature,
| ItemRemaining.QuantityRemaining
|FROM
| RegisterAccumulation.GoodsInWarehouses.Remains(&CurrentDate,) AS ProductRemains";
NewQuery.SetParameter("CurrentDate", CurrentDate());

EndCycle;
End of Procedure

An example of obtaining turnover for the current year

NewRequest = New Request;
NewQuery.Text =
"CHOOSE
| CommodityTurnover.Nomenclature,
| CommodityTurnover.QuantityTurnover
|FROM
| Accumulation Register.GoodsInWarehouses.Turnover(&StartPeriod, &EndPeriod,) AS Turnover";

New Query.SetParameter("Start of Period", Start of Year(CurrentDate()));
NewQuery.SetParameter("ConPeriod", CurrentDate());

SelectQuery = NewQuery.Execute().Select();

While QuerySelect.Next() Loop
EndCycle;

Example of how to select movements in the accumulation register

NewRequest = New Request;
NewQuery.Text =
"CHOOSE
| ProductsInWarehouses.Period,
| GoodsInWarehouses.Registrar,
| Products in Warehouses. Type of Movement,
| Products in Warehouses. Nomenclature,
| ProductsIn Warehouses.Quantity
|FROM
| Accumulation Register.GoodsInWarehouses AS GoodsInWarehouses";

SelectQuery = NewQuery.Execute().Select();

While QuerySelect.Next() Loop
EndCycle;

Accumulation register list forms

Forms are used to visually view all movements of a selected register. In it you can see which documents record the expense or receipt, and also see what measurements are used. You can also sort movements or make selections there.
The system will automatically generate a list form or you can customize it yourself.

The task of any accounting system is to store and promptly display information for the user, i.e. The goal of any system design is to promptly provide the user with a report. With the help of the data obtained, as a rule, management decisions are made at enterprises.

Let's assume that we have 1000 different documents: receipt of goods, write-off, return, sale, etc. And each of the documents changes the quantity of a certain product in the warehouse. To get information about the current quantity in the warehouse, you need to go through everything: some increase the quantity of goods, some decrease, some can increase or decrease. And if it is also necessary to take into account the warehouse, the organization?.. Such a system is very resource-intensive.

To simplify this process, 1C developers came up with special configuration objects. They are used for the convenience of storing and retrieving information; in 1C 8.3 and 8.2 all kinds of registers are used; in this article we will talk specifically about Accumulation registers.

The accumulation register itself is a table with information that collects all movements (receipts/write-offs or turnover) of certain documents. Let's look at what the movement table looks like using the example of a typical accumulation register “Goods in warehouses” in the “Trade Management 10.3” configuration:

Here we see that 1C “Sales” documents reduce the quantity of a certain product in a certain storage location, and receipt documents, on the contrary, increase the quantity. As a result, we get an overall picture in which we can clearly see what, when and in what quantity was received (written off) according to accounting. It is much more convenient to build a report using such a table.

Accumulation register in the configurator

What is an accumulation register from the point of view of configuration development? Let's start by looking at the fields of the accumulation register in:

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The accumulation register has Dimensions, Resources, Details and Standard details.

Let's first consider the standard details of the accumulation register:

• period— the date of movement does not have to coincide with the date of the document;
• registrar- a document that makes an entry in the register;
• line number— serial number of the line in the record set, unique within the registrar;
• activity— is responsible for getting records into virtual tables (more about them below);
• viewmovement- income or expense.

Accumulation register measurements

A dimension is a section in which records are kept. In the above example, the accounting section is: warehouse, nomenclature, product characteristics, product series, quality. That is, by specifying the measurements we are interested in, we can obtain the quantity—resource—at any time. In the context different dimensions in the future, for example, you can receive balances for a specific date.

Accumulation register resource

A resource is a numeric field in which information is stored in the context of the dimensions described above.

Otherwise, the interactions of dimensions/resources can be schematically depicted as a coordinate system:

Two dimensions - abscissa and ordinate of the coordinate system, i.e. in this example, the dimensions are warehouse and item. At the intersection of dimensions we can get a quantity - a resource. For example, at the “main” warehouse of the product “pencil” there is 1 piece in stock.

Details of the accumulation register 1C

Accumulation register details serve as a “comment” or additional information; in terms of measurements, balances/turnovers cannot be obtained. Used quite rarely.

Types of accumulation register

There are two types of accumulation register − turnovers and balances.

If the purpose of the accumulation register is not to obtain balances, it is necessary to use the type of accumulation register - rpm. Typical use case negotiable register— registration of sales volume. In this case, we only need to know what sales were over a certain period of time; balances in this case do not make sense.

If the purpose of using the accumulation register is to obtain balances for a certain period, we need a register with the form leftovers. This type allows you to receive both balances and turnover. For such a register, the system automatically calculates balances. An example of a “residual” register is goods in warehouses, money in the cash register.

Using a register type leftovers where you can get by rpm, is considered a blunder in the design of the accumulation register from a system performance perspective.

Depending on the type of register, the system will create different virtual tables for the accumulation register. A virtual table is a quick way to obtain profile information from registers.

For the accumulation register it is:

• Leftovers;
• Revolutions;
• Remains and turnovers.

For the solution developer, the data is taken from one (virtual) table, but in fact the 1C platform takes it from many tables, transforming them into the required form.

Proper design of accumulation registers

Accumulation registers must be designed from the required reports. The most difficult thing in the 1C 8.3 system is storing information correctly so that it can be easily retrieved at any time.

Among the features of register design, it should be noted the need to correctly arrange the dimensions in the register. Above all, you need to put the measurements that will be requested most often in the system.

Indexing accumulation register dimensions

Accumulation register measurements have the property of “indexing”. This property must be set to measurements in cases where it is planned to frequently apply selections to the measurement when receiving data and this measurement can have a large number of value options.

For example, the register is “ProductsInWarehouses”, the dimensions are “Warehouse, Nomenclature”, the resource is “Quantity”.

It is more correct to index the “Nomenclature”, but the “Warehouse” field should not be indexed, because the number of warehouses in the system, as a rule, is not significant.