We won't bet on the 08 count. VAT increase and other tax innovations

Large-scale changes regarding VAT have been introduced to Chapter 21 of the Tax Code of the Russian Federation. There are serious amendments to the procedure for calculating and paying VAT, which affect the majority of taxpayers, and there are also minor technical ones. Moreover, some new norms have removed previously existing controversial issues. 1C experts have prepared for you an overview of VAT changes that are effective both from October 1, 2018 and January 1, 2019.

VAT rates will increase from 2019

One of the important amendments is an increase in VAT rates starting next year.

Increase in the basic VAT rate

The basic VAT rate was increased by 2 percentage points (from 18% to 20%) (clause “c” of paragraph 3 of Article 1 of the Federal Law of August 3, 2018 No. 303-FZ). At the same time, reduced tax rates have been retained in the amount of 10% (for cases of sales of food, medical goods, goods for children, periodicals according to lists approved by the Government of the Russian Federation) and 0% (in particular, for sales of goods for export and international transport) .

The VAT rate of 20% will come into effect from 01/01/2019. It applies to goods (work, services, property rights) shipped (performed, rendered, transferred) from the same date (Parts 3, 4, Article 5 of Law No. 303-FZ). As the Ministry of Finance of Russia explains, the VAT rate of 20% is in effect from 01/01/2019 in relation to the listed sales transactions, even if the prepayment for them was received before this date (see letter dated 08/06/2018 No. 03-07-05/55290).

However, the amendments do not provide for rules for paying VAT during the so-called transition period. This refers to the case when payment was received before the rate increase (in 2018), and shipment occurred after the increase (in 2019).

Example

Despite the lack of official clarification, we believe that the parties to the contract, in the conditions of changed rates after the advance payment, can do the following:

Leave the cost of services unchanged. In this case, the contractor will transfer the difference of 2% between the previous and new tax rates at his own expense or agree with the customer on an additional payment of this amount.
Change the cost of services without VAT. In this regard, it will be necessary to make changes to the original contract (for example, by drawing up an additional agreement), in which the final cost under the contract with VAT will remain the same, and the cost excluding tax will be lower. Thus, in an additional agreement, the parties have the right to stipulate that the cost of services without VAT is 59,000 rubles, and VAT at a rate of 20% is 11,800 rubles. (the final cost including tax remains the same - 70,800 rubles).

Increase in the estimated VAT rate

Let us note that the estimated VAT rate is also increasing from 18/118 to 20/120 (clauses 3, 4 of Article 164 of the Tax Code of the Russian Federation). Let us remind you that one of the cases of calculating VAT at the specified calculated rate is receiving an advance payment (clause 4 of Article 164 of the Tax Code of the Russian Federation).

The estimated tax rate of 15.25% has also been increased. It was increased to 16.67% (clause 2, 5 of Article 1 of Law No. 303-FZ).

At this rate, the tax is calculated in two cases:

When selling an enterprise as a property complex(clause 4 of article 158 of the Tax Code of the Russian Federation).

Such an operation means the sale of the enterprise building itself, as well as the land plot, equipment, inventory, products, claims, debt, exclusive rights and other property and property rights listed in paragraph 2 of Art. 132 of the Civil Code of the Russian Federation.

Using the calculated rate, the value of each type of property (property rights) included in the enterprise is taxed (clause 4 of Article 164 of the Tax Code of the Russian Federation).

When providing services in electronic form by foreign IT companies to Russian legal entities and individuals(clause 5 of article 174.2 of the Tax Code of the Russian Federation).

These are the services listed in paragraph 1 of Article 174.2 of the Tax Code of the Russian Federation. For example, placing offers to book hotel rooms via the Internet.

Now IT organizations, when providing such services, are registered with the Russian tax authorities only if they provide them to individuals who are not registered as individual entrepreneurs.

From 01/01/2019, foreign companies must fulfill the obligation to register and pay VAT when providing the mentioned services to any customers, i.e., both organizations and individuals (including individual entrepreneurs).

At the increased estimated rate, tax must be calculated from 01/01/2019. It applies to legal relations from the same date (Parts 3, 4, Article 5 of Law No. 303-FZ).

Domestic air transportation to the Far East will be subject to a VAT rate of 0%

Currently, the cost of services for air transportation of passengers and baggage is taxed using a 0% VAT rate if the point of departure or destination is located in the Crimea, Sevastopol or the Kaliningrad region (clauses 4.1, 4.2, clause 1, article 164 of the Tax Code of the Russian Federation) .

Previously, it was planned that the zero rate for these transportations should be in effect until the end of 2018 (Part 4, Article 2 of Federal Law No. 151-FZ dated June 4, 2014, as amended). The amendments extended the grace period until December 31, 2024 (Article 2 of Law No. 303-FZ).

In addition, the right to calculate VAT at a zero rate is granted to payers carrying out domestic air transportation of passengers and baggage, for which the point of departure and (or) destination is located on the territory of the Far Eastern Federal District (clause “a”, paragraph 3, article 1 of Law No. 303 -FZ). The 0% rate for such transportation begins on October 1, 2018 (Part 2 of Article 5 of Law No. 303-FZ).

Please note that for Far Eastern transportation, a zero VAT rate applies even when both points (departure and destination) are located on the territory of the Far Eastern District.

New in VAT deduction for taxpayers financed from the budget

In some cases, taxpayers do not have the right to deduct input VAT when purchasing goods (works, services). In particular, this is a situation when payment is made through budget subsidies or investments (clause 2.1 of Article 170 of the Tax Code of the Russian Federation).

In addition, if the taxpayer first paid for goods (work, services), claimed a VAT deduction, and then received subsidies or investments from the budget to compensate for the costs incurred, the deduction must be restored (clause 6, clause 3, article 170 of the Tax Code of the Russian Federation).

For subjects of natural monopolies, until January 1, 2019, a deferment was granted in the application of these provisions (Part 5.1, Article 9 of Federal Law No. 335-FZ of November 27, 2017, as amended).

The amendments abolished this norm (Article 3 of Law No. 303-FZ). At the same time, the following is provided: if subsidies are received before December 31, 2018 (inclusive), input VAT on the cost of purchasing goods (works, services) at their expense can be deducted, and deduction is possible not only in 2018, but also later ( the main thing is that the subsidies are received before December 31, 2018 inclusive). This is established by Article 4 of Law No. 303-FZ and applies not only to subjects of natural monopolies, but also to the following payers:

1. Agricultural producers.

2. Manufacturing organizations that received subsidies to cover costs associated with:

with the release and support of warranty obligations in relation to wheeled vehicles, high-performance self-propelled and trailed equipment (including agricultural equipment);
using energy resources (energy-intensive enterprises in the automotive industry);
with R&D and testing of wheeled vehicles.

3. Organizations-concessionaires (provided that the concession agreements were concluded before 01/01/2018).

You will have to pay VAT on the advance payment for the transfer of property rights

Law No. 302-FZ amended paragraph 1 of Article 154 of the Tax Code of the Russian Federation. This paragraph specifies how to determine the tax base for VAT when receiving an advance payment for the transfer of property rights listed in paragraph 2 of paragraph 1, paragraphs 2-4 of Article 155 of the Tax Code of the Russian Federation. We are talking about receiving an advance payment on account of:

assignment by the original creditor of the monetary claim arising from the sale agreement (paragraph 2, paragraph 1, article 155 of the Tax Code of the Russian Federation);
assignment by a new creditor of a monetary claim arising from a sales agreement (clause 2 of Article 155 of the Tax Code of the Russian Federation);
transfer of rights to residential buildings and premises, garages and parking spaces (clause 3 of Article 155 of the Tax Code of the Russian Federation);
assignment by a new creditor of a monetary claim acquired from third parties (clause 4 of Article 155 of the Tax Code of the Russian Federation).

In these cases, tax is paid not on the entire amount of the prepayment, but on the difference between the amount of the prepayment and the amount of expenses for acquiring the specified rights (the amount of the monetary claim, including the future claim). Moreover, the amount of such expenses is taken in proportion to the share of the advance payment in the cost at which property rights are transferred (clause “a”, paragraph 1, article 2 of Law No. 302-FZ). This means that VAT should be calculated and paid to the budget on the prepayment for the subsequent transfer of the listed property rights. Moreover, the tax should be calculated at the calculated rate of 18/118. Let us recall that previously the Tax Code of the Russian Federation did not give an unambiguous answer to this question. Therefore, the regulatory authorities insisted on paying VAT on the entire amount of the advance received (see 1C:ITS for more details).

The seller will be able to claim the advance VAT paid as a deduction from the date of transfer of property rights. Corresponding changes have been made to paragraph 6 of Article 172 of the Tax Code of the Russian Federation (Clause 9 of Article 2 of Law No. 302-FZ). These changes are effective from 10/01/2018 and apply to advances received after this date.

Despite the fact that the legislator has removed some questions, it is still not entirely clear whether it is necessary to pay VAT when receiving an advance payment on account of the subsequent transfer of rights to conclude an agreement, lease rights listed in paragraph 5 of Article 155 of the Tax Code of the Russian Federation.

The procedure for confirming the zero rate by exporters has been simplified

The legislator has simplified the procedure for confirming the zero VAT rate for export transactions.

Firstly, the application of a zero VAT rate is allowed not only when exporting goods to a foreign person, but also to a separate division of a Russian organization outside the EAEU. In confirmation of this benefit, the exporter can submit a contract with a Russian organization for the supply of goods to its branch, representative office, department, bureau, office, agency or other separate unit located outside the EAEU (clause “b”, paragraph 4 of Article 2 of Law No. 302 -FZ). Previously, applying a zero VAT rate in this case was impossible, since the list of supporting documents included only a contract with a foreign buyer. Therefore, Russian organizations active abroad were forced to create foreign legal entities in order to take advantage of the benefit.

Secondly, exporters were allowed not to re-submit agreements (contracts) to the tax authority. Instead, the tax authority should provide the details of the document with which (as an appendix to which) the contracts (agreements) were previously submitted, as well as the name of the tax authority to which they were submitted. This innovation makes life easier for exporters who have long-term supply contracts.

Third, eliminated the exporter’s obligation to submit transport, shipping and other documents confirming the export of goods outside the EAEU to confirm the zero rate (subclause “b”, paragraph 4 of Article 2 of Law No. 302-FZ). This is due to the fact that information about the export of goods abroad is received by tax authorities from customs in accordance with paragraph 17 of Article 165 of the Tax Code of the Russian Federation. However, we do not recommend that taxpayers get rid of the listed documents ahead of time, because the tax authority can request them if the information provided by the payer does not correspond to the information received from customs officials (clause “c”, paragraph 4 of Article 2 of Law No. 302-FZ). The taxpayer is given 15 days to submit explanations and documents. If the export of goods outside the EAEU is not confirmed, then the zero VAT rate will not be confirmed (subclause “k”, paragraph 4, article 2 of Law No. 302-FZ).

Fourth, the procedure for submitting transport and shipping documents when exporting goods from the Russian Federation to other EAEU countries has been clarified (clause “d”, paragraph 4, article 2 of Law No. 302-FZ). These documents may not be submitted simultaneously with the tax return if the payer submits to the tax authority a list of applications for the import of goods and payment of indirect taxes in electronic form. The tax authority conducting a desk tax audit has the right to selectively request from the taxpayer transport and other documents, information about which is included in this list of applications. The taxpayer is obliged to submit the requested documents (copies thereof) within 30 calendar days from the date of receipt of the request. If these requirements are not met, then the validity of the zero VAT rate is considered unconfirmed.

The listed changes come into force on October 1, 2018. We believe that they apply to goods sold for export after this date.

More taxpayers will have the right to apply for a VAT refund

Currently, taxpayers-organizations that have paid at least 7 billion rubles to the budget over the three calendar years preceding the submission of an application for the application of this procedure have the right to an accelerated VAT refund procedure. taxes. Now this amount will decrease to 2 billion rubles. This means that even more taxpayers will be able to take advantage of this procedure.

The requirements for the guarantor have been similarly relaxed.

The possible amount of the guarantor's obligations has also been increased: now it can be up to 50% of the value of his net assets. Before the changes, the amount was within 20%. Thanks to the changes, the guarantor will be able to issue more orders (clause 10, article 2 of Law No. 302-FZ). These changes are effective from 10/01/2018.

New rules for VAT tax agents

The responsibilities of tax agents for VAT were assigned to railway carriers, who, within the framework of intermediary relations, sell services for the provision of rolling stock and containers. This rule does not apply to services listed in subparagraphs 2.1 and 2.7 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation, which are taxed at a zero VAT rate.

This is stated in the new paragraph 5.1 of Article 161 of the Tax Code of the Russian Federation (clause 2 of Article 2, clause 2 of Article 4 of Law No. 302-FZ).

In addition, the obligation to keep a journal of invoices for intermediary tax agents listed in paragraphs 4, 5 and 5.1 of Article 161 of the Tax Code of the Russian Federation (subparagraph “b”, paragraph 7 of Article 2 of Law No. 302-FZ) has been canceled. These are the VAT tax agents:

when selling ownerless, confiscated property (clause 4 of article 161 of the Tax Code of the Russian Federation);
sales of goods (works, services, property rights) of foreign persons under intermediary agreements (clause 5 of Article 161 of the Tax Code of the Russian Federation);
implementation of services for the provision of rolling stock and containers for railway transportation within the framework of intermediary relations (clause 5.1 of Article 161 of the Tax Code of the Russian Federation).

To justify the application of the 0% VAT rate, such organizations, together with the VAT return, must submit to the tax authority a register of documents (checks) issued to foreigners for tax refunds, indicating the amount of VAT refunded to them.

Before the approval of the “mandatory” form of the register of documents (checks) for VAT compensation for participants in the Tax Free system, the tax department developed the recommended form and format of the specified document (letter of the Federal Tax Service of Russia dated May 31, 2018 No. ED-4-15/11499@).

Before accepting fixed assets and intangible assets for accounting, information on the costs of such objects is summarized on the active synthetic account 08 “Investments in non-current assets” ().

Subaccounts to account 08

The chart of accounts and the Instructions for its application to account 08 require the opening, in particular, of the following sub-accounts:

Subaccount to account 08	What is taken into account
08-1 “Purchase of land”	Costs of acquiring land plots
08-2 “Purchase of natural resources”	Costs for the acquisition of environmental management facilities
08-3 “Construction of fixed assets”	Costs for the construction of buildings and structures, installation of equipment, the cost of equipment transferred for installation and other expenses provided for in estimates, regardless of whether the construction is carried out by contract or in-house
08-4 “Acquisition of fixed assets”	Costs for the acquisition of equipment, machinery, tools, inventory and other fixed assets that do not require installation
08-5 “Acquisition of intangible assets”	Costs for the acquisition of intangible assets
08-6 “Transfer of young animals to the main herd”	Costs of raising young productive and working livestock transferred to the main herd
08-7 “Acquisition of adult animals”	The cost of adult and working livestock purchased for the main herd or received free of charge, including the cost of its delivery
08-8 “Performing research, development and technological work”	Expenses associated with the implementation of research, development and technological work

In debit 08 of the accounting account, the initial value of assets is formed, and in the credit, this formed value of objects is written off when they are accepted for accounting as part of fixed assets, intangible assets, as well as when non-current assets are disposed of.

Analytical accounting

Analytical accounting on account 08 is organized, first of all, by type of assets accounted for. So, in particular, accounting on account 08 is carried out

for each fixed asset item under construction or acquisition;
for each acquired intangible asset;
by animal type (cattle, pigs, sheep, horses, etc.);
by type of research, development and technological work.

Typical accounting entries for account 08

Here are some standard entries for accounting for investments in non-current assets (Order of the Ministry of Finance dated October 31, 2000 No. 94n). For convenience of presentation in tabular form, subaccounts to account 08 are not given:

Operation	Account debit	Account credit
Depreciation of equipment involved in the creation of a new non-current asset was accrued	08	02 “Depreciation of fixed assets”
Equipment handed over for installation		07 “Equipment for installation”
Materials written off for the construction of the building		10 "Materials"
Young animals transferred to the main herd are taken into account		11 “Animals in cultivation and fattening”
Reflected the acquisition of fixed assets (intangible assets)		60 “Settlements with suppliers and contractors”
Long-term loan costs included in the initial cost of an investment asset are reflected		67 “Calculations for long-term loans and borrowings”
Wages accrued to employees involved in the construction of fixed assets		70 “Settlements with personnel for wages”
Insurance premiums are calculated from the wages of employees engaged in R&D		69 “Calculations for social insurance and security”
An intangible asset was received as a contribution to the authorized capital		75 “Settlements with founders”
An object of fixed assets was received free of charge		98 “Deferred income”
Fixed asset item accepted for accounting	01 "Fixed assets"	08
An object of fixed assets included in profitable investments in tangible assets was accepted for accounting	03 “Profitable investments in material assets”
The object of intangible assets was accepted for accounting	04 "Intangible assets"
The book value of the sold object recorded on account 08 has been written off	91 “Other income and expenses”
The shortage of investments in non-current assets identified as a result of the inventory is reflected	94 “Shortages and losses from damage to valuables”

Adult animals received free of charge, assessed at market value, are reflected in the debit of account 08 "Investments in non-current assets" in correspondence with the loan: for productive livestock - account 91 "Other income and expenses", subaccount 1 "Other income"; for draft animals - account 98 “Future income”, subaccount 2 “Free receipts”.

Costs for completed operations of forming the main herd are written off from account 08, account 01 “Fixed assets”, subaccount 4 “Working and productive livestock”.

Subaccount 08-8 “Planting and growing perennial plantings” takes into account the costs of planting and growing perennial plantings.

Analytical accounting of the costs of planting and growing perennial plantings is carried out by type of perennial planting, year of planting and their location. For example: costs of growing an apple orchard planted in 1999 in brigade No. 4; costs for planting and growing a plum orchard planted in 2000 in department No. 5, etc.

Since the technology and nature of production processes when planting and growing perennial plantings are similar to the general production technology in the crop production industry, costs for this subaccount are taken into account in the same items as for the crop production industry.

A feature of accounting for investments in non-current assets for planting and growing perennial plantings is that on account 08 “Investments in non-current assets” they are taken into account only within one calendar year, although the process of growing plantings lasts several years, that is, only costs incurred in the current calendar year (from January 1 to December 31 of the given calendar year).

At the end of the calendar year, the current year's costs for planting and growing perennial plantings are written off from the credit of account 08 "Investments in non-current assets", subaccount 8 "Laying and growing perennial plantings" to the debit of account 01 "Fixed assets", subaccount 5 "Perennial plantings", where for these purposes a group of analytical accounts has been opened for types of young perennial plantings. Consequently, at the end of 2001, the costs from the analytical sub-account 08-8 - the costs of growing a plum orchard planted in 2000 in department N 5 - from account 08-8 will be written off as a debit to account 01-5 to the analytical account "Young plum orchard planted in 2000" in department No. 5".

An analytical entry for the amount of next year's costs for growing a plum orchard will be made after 2002, etc., that is, annually the costs of caring for young plantings from account 08 "Investments in non-current assets" will be added to the cost of young plantings accounted for account 01 “Fixed assets” in the analytical accounts of young perennial plantings.

In some cases, a harvest is obtained from young growth of perennial plantings even before the onset of normal fruiting. Harvesting costs are additionally taken into account as part of the costs of caring for young plantings on the debit of subaccount 08-8, and the resulting products are debited to account 43 “Finished Products”, subaccount 1 “Crop Production” from the credit of subaccount 08-8 at possible sale prices.

Subaccount 08-9 “Other investments” takes into account the costs of radical land improvement. The group of costs for radical land improvement includes non-inventory costs (not related to the creation of structures), drainage, irrigation and other reclamation works, cultural and technical measures for surface improvement of land (land planning), uprooting areas for arable land, clearing fields of stones and boulders (cutting hummocks, clearing thickets, cleaning reservoirs, etc.).

Accounting for the costs of radical land improvement is carried out according to the elements and cost items established for crop production.

Analytical accounting of the costs of radical land improvement is carried out for each land plot separately, indicating the volume and cost of each type of reclamation and cultural work (drainage, irrigation, uprooting of bushes, cutting tussocks, clearing the land plot of stones and boulders, etc.). At the end of the year, all costs are written off from account 08 “Investments in non-current assets”, subaccount 9 “Other investments” to account 01 “Fixed assets”.

Subaccount 08-9 “Other investments” also takes into account the costs associated with the construction of temporary title and non-title structures. Developer organizations keep records of overhead costs for construction in an economic way by cost groups, in particular:

Administrative and economic costs for construction;

Expenses for servicing construction workers;

Expenses for organizing work at construction sites.

Overhead costs are allocated monthly to construction and installation work or to the costs of constructing temporary (non-title) buildings and structures in proportion to direct costs.

Accounting for non-capital work is carried out using analytical accounts:

1 "Construction of temporary (title) structures";

2 "Construction of temporary (non-title) structures";

3 "Other non-capital works".

Costs for the construction of temporary (title) buildings and structures, as well as the performance of work on the re-equipment of other buildings and structures for construction maintenance are reflected separately in the case when the construction organization’s settlements with the developer are carried out as a whole for the completed complex (finished construction products), taking into account costs for the construction of temporary (title) buildings and structures included in the cost of construction and installation works and site estimates. In the process of performing work, a construction organization can reserve funds for the construction of temporary (title) buildings and structures on account 96 “Reserves for future expenses” at the expense of the cost of construction and installation work.

If the costs associated with the construction of temporary (title) buildings and structures are not included in the estimated cost of construction and installation work and site estimates, and calculations for them are carried out separately, then construction organizations keep records of costs for such objects on account 20 “Main production” in general order. After acceptance, these objects are reflected on the developer’s balance sheet.

The cost of objects not related to fixed assets is included in temporary (non-title) structures in the debit of subaccount 10-11 “Inventory and household supplies”. The cost of temporary (non-title) structures, buildings, fixtures and devices (on-site storerooms, work producers' offices, sheds, distribution of steam, air and electricity within work areas, etc.) as they are accepted are included in the temporary (non-title) ) structures under subaccount 10-11 "Inventory and household supplies". Upon completion of the work, the cost of demolition and dismantling of objects stopped by construction, developers performing work in an economic way, include the cost of work as part of overhead expenses.

For non-capital works, the costs of which are taken into account on analytical account 2 “Construction of temporary (non-title) structures”, reflect only direct costs without overhead costs. Costs taken into account in analytical accounts 1 “Construction of temporary (title) structures” and 3 “Other non-capital works” are reflected taking into account overhead costs.

As non-capital work is completed (commissioning of temporary title and non-title structures), they are written off from account 08 “Investments in non-current assets” to the debit of account 01 “Fixed assets” or account 10 “Materials”, subaccount 11 “Inventory and household supplies” and at the same time, depreciation is calculated for fixed assets on the credit of account 02 “Depreciation of fixed assets” and the debit of account 96 “Reserves for future expenses” - when creating a reserve for the construction of temporary structures.

The same sub-account reflects the costs of unfulfilled and finally abandoned construction, as well as the costs of demolition, dismantling and protection of objects, subject to write-off in the prescribed manner.

Developer organizations write off these costs as the decision to write them off is made. Until the issue of write-off is decided, they are taken into account in subaccount 08-9 “Other investments” in the general manner.

Costs for temporarily or permanently discontinued construction, for which there is no decision to write off, are allocated in analytical accounting under subaccount 08-9 “Other investments” in a special group.

The balance of account 08 “Investments in non-current assets” characterizes the amount of capital investments of the organization in construction in progress, as well as unfinished transactions for the acquisition of fixed assets, intangible and other non-current assets, including costs for the formation of the main herd and planting, growing perennial plantings.

Analytical accounting for account 08 “Investments in non-current assets” is carried out for costs associated with the construction and acquisition of fixed assets - for each object under construction or acquired. At the same time, the construction of analytical accounting should provide the ability to obtain data on costs for:

Construction work and reconstruction; drilling operations; installation of equipment requiring installation; purchase of equipment that does not require installation, as well as tools and equipment provided for in capital construction estimates; purchasing equipment that requires installation but is intended for storage; acquisition of buildings and structures; planting and growing perennial plantings, carrying out cultural work on lands that do not require drainage; design and survey work, other capital investment costs;

According to the costs associated with the formation of the main herd - by type of animal (cattle, pigs, sheep, horses, etc.), in some cases - by breed;

For costs associated with the acquisition of intangible assets - for each acquired object.

ACCOUNT 08 "INVESTMENTS IN NON-CURRENT ASSETS"

CORRESPONDING WITH ACCOUNTS:

N p/p		Corresponding account

	By debit of the account Calculation of depreciation of own and leased fixed assets for capital investments
	Calculation of the amount of amortization of intangible assets for capital investments
	Attribution of the cost of equipment transferred for installation

Used to account for the organization's fixed assets.

The main assets include:

building;
equipment;
land plots, etc.

OS is a part of the non-current assets of an enterprise, used for the production of goods (services), creating income in the future, and not intended for resale.

Account 01 is active.

Subaccounts 01 account:

Typical account correspondence:

intended to generate income during use;
period of use is more than 12 months;
intended for production, not for sale, etc.

Basic postings for the OS

Example of OS receipt

Account 08 “Investments in non-current assets” is always used.

The Alpha organization purchases a scanner from RUM-Service LLC Epson GT-2500 A4. The cost of the scanner is 50,000 rubles, including VAT 18% - 7,627 rubles.

OS is accepted into account 01 at its original cost.

Typical entries:

Decommissioning of OS - postings with examples

When writing off assets due to unusability, the Act OS-4 form is used (OS-4b - group write-off, OS-4a - write-off of vehicles).

When an object is disposed of (sale, donation or contribution to the authorized capital), an Acceptance and Transfer Certificate OS-1 (OS-1a) is drawn up.

The organization writes off a fixed asset Spotlight-1 35mm, synchronous due to wear and tear. Write-off is carried out at the residual value of the object.

Postings for OS upgrades

Modernization differs from OS repair in that it improves the original characteristics of the object. As a result of modernization, the purpose of the object, terms of use, etc. may change.

Global LLC decided to modernize the machine to improve the accuracy of parts processing. An agreement was concluded with the contractor StroyServis-M, the cost of modernization work is 47,200 rubles, including VAT 7,200 rubles. The cost of the machine at the time of modernization is 500,000 rubles, accrued depreciation is 140,000 rubles.

Postings:

Preservation of OS

Preservation of an OS object means its removal from service for a certain period. During the conservation period, no depreciation is charged on this object.

Preservation is carried out by transferring the object from subaccount 01 (assets in operation) to subaccount 01 (assets in conservation). To transfer to conservation, a corresponding order is issued.

OS revaluation

Revaluation of OS is not the responsibility of the organization. But if it is used, this operation is performed annually on the last day of the year. The results of the markdown are reflected in account 91 “Other income and expenses”.

The additional valuation is reflected in account 83 “Additional capital”

Reflection of fixed assets in the balance sheet

In the balance sheet of an enterprise, fixed assets are shown in the assets section, Section 1 “Non-current assets”.

The chart of accounts built into 1C:Accounting 8 (rev. 3.0) has its own specifics. Thus, additional accounts have been added to it that are not reflected in the Chart of Accounts..., approved. Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n. In accordance with the instructions, the content of the subaccounts shown in the Chart of Accounts may be clarified. From the article you will learn about the possibilities of setting up analytical accounting accounts in the program, as well as how to generate accounting entries. The entire described sequence of actions and drawings are made in the new “Taxi” interface.

Concept of accounting accounts

To maintain accounting, you need a certain tool. This tool is accounting accounts, which allow you to register any business transaction in monetary terms.

Accounting is an orderly system for collecting, registering and summarizing information in monetary terms about the state of property, liabilities and capital of an organization and their changes through a continuous, continuous and documentary reflection of all business transactions.

A business transaction is an event that characterizes individual business actions (facts) that cause changes in the composition, location of property and (or) sources of its formation

Each business transaction is reflected simultaneously on two accounting accounts as follows: one entry indicates the disposal of a certain amount of money ( credit), and the second is receipt ( debit) the same amount, but in a different place or to a different owner. This registration system is called double entry method, and for the first time its application was described by the Italian mathematician, Franciscan monk Luca Pacioli in 1494 in a book, one of the parts of which was called “Treatise on Accounts and Records.”

When using the double entry method, a relationship is created between the two accounts, which is called correspondence, and the accounts themselves – Corresponding.

An accounting account is a method of current interconnected reflection and grouping of property by composition and location, by the sources of its formation, as well as business transactions according to qualitatively homogeneous characteristics, expressed in monetary, natural and labor measures.

For each homogeneous group of property and the sources of its formation, a separate account is used, which reflects the balance ( balance) of this group at the beginning of the accounting period and all changes caused by business transactions. As mentioned earlier, every account has two sides: debit and credit. The sum of all transactions reflected in the debit of the account is called debit turnover; the amount of all transactions reflected on the loan - credit turnover. The result of measuring the balance (balance) at the beginning of the accounting period, debit and credit turnover is determined as the balance (balance) of the account at the end of the accounting period. It is on the basis of these balances that the balance sheet is formed.

Balance sheet– one of the main forms of accounting reporting, which characterizes the property and financial condition of the organization in monetary value as of the reporting date

The balance consists of asset And passive. The assets group economic assets according to their composition and location, and the liabilities group the sources of funds. A feature of the balance sheet is the equality of the totals of assets and liabilities.

The diversity and multiplicity of accounting objects necessitates the use of a large number of different accounts. For the correct application of accounting accounts, the following classifications are used:

in relation to the balance sheet (balance sheet and off-balance sheet, and balance sheet are divided into active, passive and active-passive);

according to the level of detail of the obtained indicators (synthetic, subaccounts, analytical);
by purpose and structure of accounts (main, regulatory and operational);
by economic content (accounts for accounting for economic assets, accounts for accounting for economic processes, accounts for accounting for sources of funds), etc.

The accounting objects of an economic entity are:

facts of economic life;
assets;
obligations;
sources of financing its activities;
income;
expenses;
other objects if this is established by federal standards.

A systematic list of accounting accounts is contained in the Chart of Accounts.

Chart of accounts for accounting in "1C: Accounting 8"

Chart of accounts is a system of accounting accounts that provides for their number, grouping and digital designation depending on the objects and purposes of accounting. The Chart of Accounts includes both synthetic (first-order accounts) and related analytical accounts (sub-accounts or second-order accounts). The information accumulated on such synthetic accounts allows us to obtain a complete picture of the state of the enterprise’s funds in monetary terms.

The chart of accounts for accounting financial and economic activities of organizations and instructions for its application were approved by order of the Ministry of Finance of the Russian Federation No. 94n dated October 31, 2000 (hereinafter referred to as the Chart of Accounts and Instructions).

An organization can clarify the content of the subaccounts shown in the Chart of Accounts, exclude and combine them, and also introduce additional subaccounts.

According to the Chart of Accounts, accounting must be organized at enterprises of all sectors of the national economy and types of activity (except for banks and budgetary institutions), regardless of subordination, form of ownership, legal form, keeping records using the double entry method. Instructions for using the Chart of Accounts solve several problems simultaneously:

regulates issues related to the basic methodological principles of accounting;
provides a brief description of synthetic accounts and subaccounts opened for them;
reveals the structure and purpose of accounts, the economic content of the facts of economic life generalized with their help;
reveals the accounting procedure for the most common business transactions using standard correspondence accounts.

Each account with its own name and digital number or several accounts corresponds to a specific balance sheet item.

The chart of accounts, approved by order of the Ministry of Finance dated October 31, 2000 No. 94n, is included in all configurations of “1C: Accounting 8”. In version 3.0, access to the chart of accounts is provided via the hyperlink of the same name from the section Main(Fig. 1).

Rice. 1. Chart of accounts for accounting in “1C: Accounting 8” (rev. 3.0)

If you highlight a specific account with the cursor, you can get additional information about it:

by button Account Description- get acquainted with the description of the accounting account;
by button Posting journal- view entries in the posting journal.

By button Seal You can print your chart of accounts as a simple list of accounts or as a list with a detailed description of each account.

The chart of accounts is common to all organizations whose records are maintained in the information base.

Let's take a closer look at the classification of accounting accounts using the example of the chart of accounts built into 1C: Accounting (rev. 3.0).

Active and passive accounts

In accordance with the division of the balance sheet into assets and liabilities, active and passive accounting accounts are distinguished.

Active accounts are accounting accounts designed to record the status, movement and changes of economic assets by their types.

Active accounts display information about the funds (in monetary equivalent) that the organization has at its disposal (funds in bank accounts, in the cash register, property in the warehouse and in operation).

Features of active accounts:

the opening balance is recorded in the debit of the account;
the increase in economic assets is recorded in the debit of the account;
a decrease in economic assets is recorded in the account credit;
The final balance is recorded as the debit of the account.

Passive accounts are accounting accounts designed to record the status, movement and changes in the sources of the enterprise’s own and borrowed funds and their intended purpose.

Passive accounts display information about the types of capital, profits and liabilities of the enterprise.

Features of passive accounts:

the opening balance is recorded on the account credit;
an increase in the source of economic funds is recorded in the account credit;
a decrease in the source of funds is recorded in the debit of the account;
The ending balance is recorded on the credit of the account.

In addition to active and passive accounts in accounting, there are accounts that have the characteristics of active and passive accounts at the same time. They are called active-passive accounts.

Active-passive accounts are accounts that reflect both the organization’s property (as in active accounts) and the sources of its formation (as in passive accounts).

The need for these accounts arises when the economic nature of the relationship between an enterprise and its counterparties may change. For example, if an enterprise uses borrowed funds, then it has accounts payable to other organizations or individuals who are creditors of this enterprise.

If the enterprise is owed by other organizations or individuals, then these debtors are called debtors, and their debt to the enterprise is called receivable.

There are two types of active-passive accounts:

With a one-sided balance - debit or credit (for example, account 99 “Profit and Loss”);

With a bilateral (expanded) balance - debit and credit at the same time (for example, account 76 “Settlements with different debtors and creditors”).

When drawing up a balance sheet, debit balances on active-passive accounts are reflected in assets, and credit balances in liabilities. Since active, passive and active-passive accounts correspond to the asset and liability items of the balance sheet, they are therefore usually called balance sheet accounts. In the Chart of Accounts, balance sheet accounts have a two-digit code (from 01 to 99).

In the chart of accounts built into “1C: Accounting 8” (rev. 3.0), the sign of an active, passive and active-passive account is indicated in the column View.

Active accounts (attribute A is indicated in the Type column) include the following accounts (Fig. 2):

01 “Fixed assets”;
03 “Profitable investments in material assets”;
04 “Intangible assets”;
08 “Investments in non-current assets”;
09 “Deferred tax assets”;
10 "Materials";
11 “Animals in cultivation and fattening”;
15 “Procurement and acquisition of material assets”;
19 “VAT on acquired values”;
20 “Main production”;
23 “Auxiliary production”;
25 “General production expenses”;
26 “General business expenses”;
28 “Defects in production”;
29 “Service industries and farms”;
41 "Products";
43 “Finished products”;
44 “Sales expenses”;
45 “Goods shipped”;
46 “Completed stages of work in progress”;
50 "Cashier";
51 “Current accounts”;
52 “Currency accounts”;
55 “Special bank accounts”;
57 “Translations on the way”;
58 “Financial investments”;
97 “Deferred expenses”.

Rice. 2. Active accounts in “1C: Accounting 8” (rev. 3.0)

To passive accounts (in the column View sign indicated P) include the following accounts (Fig. 3):

02 “Depreciation of fixed assets”;
05 “Amortization of intangible assets”;
14 “Reserves for reduction in the value of material assets”;
42 “Trade margin”;
59 “Provisions for impairment of financial investments”;
63 “Provisions for doubtful debts”;
66 “Settlements for short-term loans and borrowings”;
67 “Settlements for long-term loans and borrowings”;
77 “Deferred tax liabilities”;
80 “Authorized capital”;
82 “Reserve fund”;
83 “Additional capital”;
86 “Targeted financing”;
98 “Deferred income”.

Rice. 3. Passive accounts in “1C: Accounting 8” (rev. 3.0)

To active-passive accounts (in the column View sign indicated AP) include the following accounts (Fig. 4):

16 “Deviation in the cost of material assets”;
40 “Release of products (works, services)”;
60 “Settlements with suppliers and contractors”;
62 “Settlements with buyers and customers”;
68 “Calculations for taxes and fees”;
69 “Calculations for social insurance and security”;
71 “Settlements with accountable persons”;
73 “Settlements with personnel for other operations”;
75 “Settlements with founders”;
76 “Settlements with various debtors and creditors”;
79 “Intra-economic calculations”;
84 “Retained earnings (uncovered loss)”;
90 "Sales";
91 “Other income and expenses”;
96 “Reserves for future expenses”;
99 "Profits and losses."

Rice. 4. Active-passive accounts in “1C: Accounting 8” (rev. 3.0)

Off-balance sheet accounts

Organizations may use funds in their activities that do not belong to them (rented fixed assets, goods accepted on commission, etc.). The opposite situation may also occur: the organization’s funds, which belong to it by right of ownership, are transferred to the outside (for processing, as security for obligations and payments, etc.). To reflect these funds in accounting and to control them, off-balance sheet accounts are used, which got their name due to the fact that they are not included in the balance sheet totals and are reflected behind the balance sheet.

Off-balance sheet account - an account intended to summarize information about the presence and movement of values that do not belong to a business entity, but are temporarily in its use or disposal, as well as to control individual business transactions

Off-balance sheet accounts also account for reserve funds of banknotes and coins, strict reporting forms, check and receipt books, letters of credit for payment, etc.

Off-balance sheet accounts, defined in the Chart of Accounts, approved by Order of the Ministry of Finance of the Russian Federation No. 94n, have a three-digit digital code (from 001 to 011). In addition to these accounts, a group of off-balance sheet accounts that have an alphabetic or alphanumeric code has been added to the chart of accounts used in 1C:Accounting 8 (rev. 3.0) (Fig. 5). The off-balance account indicator is set in the column Zab.

These additional off-balance sheet accounts provide analytical accounting for the following objects:

goods in the context of customs declaration data;
material assets written off in accounting and tax accounting, but actually in operation and registered with financially responsible persons;
used depreciation premium for each fixed asset;
income and expenses not taken into account for income tax purposes;
retail revenue when combining different taxation systems, as well as when using cash and non-cash payments;
settlements with buyers when combining the simplified tax system with other taxation systems.

Rice. 5. Off-balance sheet accounts in “1C: Accounting 8” (rev. 3.0)

An active-passive auxiliary account is intended for entering initial balances in the program 000 .

Synthetic and analytical accounts

According to the method of grouping and summarizing accounting data, active and passive accounting accounts are divided into synthetic and analytical.

Synthetic accounts are accounting accounts designed to record the availability and movement of enterprise funds, their sources and processes performed in a generalized form. Reflection of economic assets and processes in a generalized form on synthetic accounts is called synthetic accounting

Synthetic accounts are grouped according to certain characteristics and are intended to summarize information about certain types of property, liabilities, capital, and financial results.

Synthetic accounts are first-order accounts and are designated in the Chart of Accounts by two-digit numbers (from 01 to 99). Examples of synthetic accounts:

01 “Fixed assets”;
10 "Materials";
50 "Cashier";
51 “Current accounts”;
41 "Products";
43 “Finished products”;
70 “Settlements with personnel for wages”;
80 “Authorized capital”, etc.

Some synthetic accounts do not require analytical accounting (“Cash Office”, “Cash Accounts”), so they are called simple. Synthetic accounts that require analytical accounting are called complex(“Materials”, “Investments in non-current assets”, “Goods”). Analytical accounts are intended to reveal the contents of synthetic accounts.

Analytical accounts are accounting accounts intended for detailing and specifying information about the availability, condition and movement of certain types of property, obligations and transactions. Analytical accounts are opened in development of a certain synthetic account in the context of its types, parts, articles and, where required, with an assessment of information in physical, labor and monetary terms. Reflection of business assets and processes in detailed form on analytical accounts is called analytical accounting.

Analytical accounts can be opened for active, passive and active-passive synthetic accounts

There is an inextricable relationship between synthetic and analytical accounts:

the opening balance for all analytical accounts opened for this synthetic account is equal to the opening balance of the synthetic account;
the turnover of all analytical accounts opened using this synthetic account must be equal to the turnover of the synthetic account;
the final balance for all analytical accounts opened for this synthetic account is equal to the final balance of the synthetic account.

For a detailed description of accounting objects, second (and sometimes third) order accounts are opened for some synthetic accounts - subaccounts. Subaccounts are necessary to obtain aggregated indicators for analysis and balance sheet preparation and are an intermediate link between the synthetic account and the analytical accounts opened to it.

To implement analytical accounting in 1C:Accounting 8, an application object of the program is used (not to be confused with an accounting object!) - Plan of characteristics types. This object describes possible characteristics - Types of self-supporting subcontos(hereinafter referred to as the types of sub-contos), in the context of which it is necessary to keep analytical records of funds and their sources, for example, Nomenclature, Contractors, Agreements etc.

Directories, types of documents and other program objects can be set as a subconto type.

"1C: Accounting 8" comes with a predefined list of subconto types, in addition to which the user can enter an unlimited number of new subconto types.

Each account or subaccount can contain its own set of subaccount types, but the maximum number of subaccount types for one account (subaccount) cannot exceed three.

For example, for synthetic account 10 “Materials” in “1C: Accounting 8” (rev. 3.0) there are eleven sub-accounts (Fig. 6):

10.01 “Raw materials and supplies”;
10.02 “Purchased semi-finished products and components, structures and parts”;
10.03 “Fuel”;
10.04 “Containers and packaging materials”;
10.05 “Spare parts”;
10.06 “Other materials”;
10.07 “Materials transferred for processing to third parties”;
10.08 “Building materials”;
10.09 “Inventory and household supplies”;
10.10 “Special equipment and special clothing in the warehouse”;
10.11 “Special equipment and special clothing in operation.”

The following sub-accounts have been opened for the second order account 10.11:

10.11.1 “Special clothing in use”;
10.11.2 “Special equipment in operation.”

Most subaccounts of account 10 support analytical accounting using the following types of subaccounts: Nomenclature, Lots, Warehouses. However, due to their specificity, some subaccounts may contain a different set. For example, in subaccount 10.07 the following types of subconto are used: Counterparties, Nomenclature, Parties, and in the third-order subaccount 10.11.1: Nomenclature, materials in use, Employees of organizations.

Rice. 6. Subaccounts and subaccounts established for account 10 “Materials”

If a subaccount is opened for a first or second order account, then in this case the “head account” is prohibited from using it in transactions using the flag The account is a group and is not selected in transactions (Fig. 7). Accounts prohibited for use in postings are highlighted in the Chart of Accounts with a yellow background.

In the chart of accounts "1C: Accounting 8" for each type of sub-account, additional accounting characteristics can be established:

RPM only– setting this characteristic is advisable in the case when accounting for balances by subconto does not make sense, for example, for types of subconto Cash flow items, Cost items;
Summova- setting this attribute is advisable in most cases of subconto (exception: Customs declaration numbers, Countries of origin and so on.).

Types of accounting for accounts in “1C: Accounting 8” (rev. 3.0)

Accounts of all orders included in the chart of accounts "1C: Accounting 8" (rev. 3.0) can additionally support the following types of accounting:

currency accounting;
quantitative accounting;
accounting by departments;
tax accounting (income tax).

The currency accounting indicator (including accounting in conventional units) is set in the column Shaft.(Fig. 8).

Rice. 8. Accounts with currency accounting feature

An entry for the debit or credit of an account with an established sign of currency accounting, along with the amount in rubles, will also contain a foreign currency amount. Accordingly, using any standard program report (account balance sheet, account analysis), which uses accounts with the currency accounting feature, you can analyze accounting data, both in ruble and currency equivalent.

One of the options for analytical accounting is quantitative accounting. This is accounting in physical terms (pieces, kilograms, etc.) and is used, as a rule, to ensure the safety of property, including monetary documents and securities.

The quantitative accounting attribute is set in the column Number. Examples of accounts and sub-accounts where quantitative accounting is supported:

07 “Equipment for installation”;
08.04 “Acquisition of fixed assets”;
10 "Materials";
20.05 “Production of products from customer-supplied raw materials”;
21 “Semi-finished products of own production”;
41 "Products";
43 “Finished products”;
45 “Goods shipped”;
58.01.2 “Shares”;
80 “Authorized capital”;
81 “Own shares”;
002 “Inventory assets accepted for safekeeping”, etc.

As a rule, quantitative accounting is used simultaneously with sum accounting, although there are exceptions, for example, the off-balance sheet account of the customs declaration “Accounting for imported goods by cargo customs declaration numbers” supports quantitative accounting in the absence of sum accounting.

Another standard setting of the accounting chart of accounts built into 1C: Accounting 8 is the ability to keep track of costs by department. This setting allows you to detail costs by departments involved in the process of producing products or providing services. This process can be either simple, single-process, or complex, having several stages, which, depending on the type of activity, complexity of the product and the required resources, can take place in one or several departments. Accounting accounts that support accounting by division are marked with a flag in the column Other(Fig. 9).

Rice. 9. Accounts with the attribute of accounting by division

Starting with version 3.0.35 in the 1C: Accounting 8 program, it became possible to disable cost accounting by division for those small and medium-sized enterprises that do not maintain such analytical accounting. To do this, you just need to uncheck the flag on the tab Production in the settings form Accounting parameters then save the setting. Disabling cost accounting by department will be reflected in the column Other- it will be empty for all accounts of any order.

Tax accounting for income tax is carried out in the program simultaneously with accounting in the accounting accounts. The accounting accounts on which tax accounting data are registered are determined by the attribute in the column WELL(Fig. 10).

Rice. 10. Accounts with tax accounting features

Working chart of accounts

Not all accounts provided for in the Chart of Accounts are used in the economic activities of a particular enterprise. At the same time, if facts of economic life arise, correspondence for which is not included in the standard scheme proposed by the Chart of Accounts, enterprises can supplement it, observing the basic methodological principles of accounting established by the Instructions. Thus, enterprises can clarify the contents of individual accounts, exclude and combine them, as well as introduce additional sub-accounts, thus using their working chart of accounts.

A working chart of accounts is a list of accounts that are used in accounting for transactions in a particular organization.

The user can add new accounts, subaccounts and types of subaccounts to the 1C:Accounting 8 chart of accounts. When adding a new account, you need to set its properties:

setting up analytical accounting;
tax accounting (income tax);
accounting by departments;
currency and quantitative accounting;
signs of active, passive and active-passive accounts;
signs of off-balance sheet accounts.

Analytical accounting settings are types of subaccounts that are set as properties of accounts. For each account, analytical accounting can be maintained in parallel using up to three types of subaccounts. You are given the opportunity to independently add new types of subcontos.

When adding a new type of subconto, additional accounting characteristics can be set: RPM only And Summova.

Please note that currently regulatory accounting reporting does not take into account accounts created by the user, so when filling out accounting reporting forms they will have to be adjusted manually.

The 1C:Enterprise system provides the user with flexible options for setting up working charts of accounts. Creation of a chart of accounts is carried out in Configurator. In the 1C:Enterprise system there can be several charts of accounts and accounting for all charts of accounts can be maintained simultaneously.

Charts of accounts in the 1C:Enterprise system support a multi-level hierarchy of “account - subaccounts”. Each chart of accounts can include an unlimited number of accounts of any level.

For each chart of accounts, there are predefined accounts and subaccounts that are closed for modification and deletion by the user. They are also created at the task configuration stage.

Visually, in the 1C:Enterprise mode, predefined accounts differ from user-created accounts by the appearance of icons (Fig. 11).

Rice. 11. Predefined and custom accounts in the chart of accounts "1C: Accounting"

Reflection of business transactions in “1C: Accounting 8”

Reflection of a business transaction on the accounting accounts using the double entry method is carried out through accounting entries.

An accounting entry or accounting formula is a correspondence of accounts indicating the amount of transactions

The accounting entry is compiled only on the basis of primary accounting documents. Primary accounting documents include orders, contracts, acceptance certificates, payment orders, cash receipts and expenditure orders, invoices, orders, receipts, sales receipts, etc.

Primary documents are supporting documents on the basis of which accounting records are maintained and which certify the facts of business transactions. The primary document is drawn up at the time of the relevant transaction or immediately after its completion.

In general, to draw up a posting you need to:

determine the essence of changes occurring with accounting objects as a result of a completed business transaction;
select, according to the Chart of Accounts, suitable accounts for recording the amount of a business transaction using the double entry method - debit and credit.

After determining the correspondence of accounts as a result of this operation, an accounting entry is drawn up. If a transaction corresponds to only two accounts (one for debit, the other for credit), then it is called simple. Accounting entries in which more than two accounts interact - complex wiring.

You can make accounting entries in 1C:Accounting 8 through standard configuration documents and through manually entered transactions.

The document “1C: Accounting 8” allows you to enter information about a certain business transaction into the accounting system, record the date and time of the transaction, the amount and content of the transaction. Examples of program documents: Receipt of goods and services, Expenditure cash order, Receipt to current account, Depreciation and depreciation of fixed assets etc.

Based on the document, accounting entries are automatically generated and recorded in the accounting registers (each accounting entry corresponds to one entry in the accounting register), and entries are also entered into specialized information registers and accumulation registers. In the 1C:Enterprise system, accounting for a business transaction is always associated with the document that generated it: if the document needs to be edited, then when it is edited, the entries in the registers will be created anew, and when the document is deleted, the entries in the registers will also be deleted.

Using the document "1C: Accounting 8" you can also obtain a printed form of the primary document, for example Payment order, Advance report etc.

In general, standard accounting system documents can generate accounting entries in various combinations, entries in special registers, and also offer or not offer printed forms of primary accounting documents, for example:

in the document Invoice for payment to the buyer a printed form is available, but there are no entries in the accounting register and in special registers;
in the document Receipt to the current account– there can be only one simple accounting entry, and there is no (unnecessarily) printed form of the document;
document Sales of goods and services contains a whole group of accounting entries, entries in registers, and also supports several options for printed forms.

You can view transactions using the button DtKt both from the document form and from the list of documents form. If the automatically created records for some reason do not satisfy the user, then in the form for viewing document movements, you must set the flag Manual adjustment (allows editing of document movements). This flag allows you to add new and edit existing document movements; the automatic generation of movements is disabled. After the flag is removed Manual adjustment... the document will be re-posted, and the movements will be restored automatically by the posting algorithm (Fig. 12).

Rice. 12. Form for viewing document movements

In the accounting register form (section Operations hyperlink Posting journal) information in the list can only be viewed (Fig. 13). To find the necessary information, it is advisable to use the list selection and sorting settings.

Rice. 13. Accounting register

If the user does not find the business transaction he needs among the standard documents of 1C:Accounting 8, then in this case, to create the required set of accounting register entries (and other special registers), manual Operation(Chapter Operations, hyperlink Manual entries).

You can check the correctness of manually entered account correspondence using the accounting express check mechanism.

A reference book is provided to assist in registering business transactions Account correspondence(chapter Main hyperlink Enter a business transaction), which is a configuration navigator that will help the accountant understand by the content of a business transaction or by the correspondence of accounting accounts by debit and (or) credit of the account which document needs to be reflected in the configuration.

You can select the required account correspondence by debit or credit accounts, by the content of the transaction (Fig. 14) or by the configuration document.

Rice. 14. Directory of correspondence accounts

To facilitate the entry of recurring business transactions, standard transactions are provided. To store a list of standard operations, as well as to create new standard operations, a reference book of standard operations is provided (section Operations hyperlink Typical Operations).

A typical operation is a template (standard scenario) for entering data about a business transaction and generating entries for accounting and tax accounting, as well as entries in accumulation and information registers.

The entered operation will be reflected in the operation log, as well as in the list of manually entered operations.

In the header of a directory element Typical operation in field Content a brief summary of the wiring is indicated (Fig. 15). The information from this field will be filled in the field of the same name when creating a document. Operation.

Rice. 15. Creating a new standard operation

The form displays elements of a typical operation on the following tabs:

Accounting and tax accounting;
List of parameters.

On the bookmark a set of templates for automatic generation of accounting and tax accounting entries is displayed. Records are entered into the tabular part, each of which will correspond to the automatically generated invoice correspondence. When you select a value for a field, a form appears with a choice of filling options. There are three options:

Parameter(used for values that are not known in advance and are set at the time the document is created);
Meaning(installed in the document Operation automatically by the value specified in the template and is not prompted when entering a document Operation);
Do not change(applies only to periodic information registers, and the value of this field will be obtained from the infobase at the time of document creation Operation).

On the bookmark List of parameters All parameters used in this typical operation are displayed. On this tab you can add new or change existing parameters, as well as manage the order of parameters. Order is used to display options in a document Operation.

To set up a template for filling information and accumulation registers, you need to add the required registers using the command Register selection(button More - Register selection). Once selected, the selected registers will appear on additional tabs between the tabs Accounting and tax accounting And List of parameters.

You can analyze data on accounting and tax accounts using standard reports:

Turnover balance sheet;
Account balance sheet;
Account analysis;
Account turnover;
Account card;
General ledger and others.