Accounting 3.0 add a new subaccount 01 account. Accounting info
Where can I find a chart of accounts in the 1C 8.3 program?
Computer program 1C Accounting 8.3 is used for accounting. It implements a standard general chart of accounts accounting, which was approved by the Ministry of Finance of the Russian Federation (Order No. 94n dated October 31, 2000). But its use in the program has its own characteristics. Let's consider them in this article.
The chart of accounts is available in 1C 8.3 and is located in the "Main" section (subsection "Settings"). Accounts are arranged in the form of a table, which displays the code, name, features of each account, sections analytical accounting:
Sub-accounts and account attributes
Many accounts have sub-accounts subordinate to them. So, account 01 (Fixed assets) is subject to sub-accounts: 01.01 (OS in the organization), 01.03 (Leased property) and others. If an account has sub-accounts, then it cannot be used in postings in the program, only sub-accounts subordinate to it can be used. If the account does not have sub-accounts, then it is used in postings.
Accounts may have the following characteristics:
- View. The account can be active (A), passive (P) or active-passive (AP).
- Currency Accounting (Vol.) The flag is set for accounts on which accounting is performed. Money in foreign currency.
- Quantitative Accounting (Col.) The attribute is set for such accounts, on which, in addition to total accounting, quantitative accounting is maintained. For example, account 10 (Materials), account 41 (Goods) and others. The standard accounting reports for these accounts show the amount and quantity.
- Accounting by departments (Other) If this check box is selected, postings to the account are made by departments.
- A sign of tax accounting for income tax (NU). Used when an organization applies PBU 18/02. If this flag is set, account entries are reflected not only in accounting, but also in tax accounting.
- Sign of off-balance accounting (Zab.). Set for off-balance accounts - such as "Leased fixed assets", "Inventory and materials accepted for safekeeping" and others. Also off-balance account is account 001, used for the operation of entering initial balances.
Subconto - analytical accounting
For analytical accounting on accounts, the so-called subcounts are used. Directories or documents act as a subconto. An account can have no more than three subcontos. For example, account 01.01 has one subconto - the directory "Fixed assets", all movements on this account are made in the context of fixed assets, accounting reports are also generated for fixed assets.
Setting up a chart of accounts in 1C
You can add a subconto to the chart of accounts 1C 8.3 from the account card. However, please note that in 1C additional subcounts can not be added to all accounts. And the correctness of filling in the documents must be additionally controlled.
In version 3.0.43.162, the program now has the "Chart of Accounts Settings" tool (accessible from the "Chart of Accounts"). Here you can select analytics parameters for accounting for VAT, stocks, retail goods, cash flow, settlements with personnel, costs:
To configure, click the appropriate link. For example, the image shows that stock accounting is now carried out only by item. If you also need to keep records by batches (receipt documents) and/or warehouses, you should click the link and specify the required parameters in the window that opens:
At the same time, on the corresponding accounts in 1C 8.3, the subconto "Parties" and "Warehouses" will be added:
In earlier versions of the program, setting up analytical accounting is available through the "Accounting Settings" form (section "Main", subsection "Settings").
Predefined Accounts
By default, the chart of accounts in the program is already filled in, all accounts in it are predefined (that is, set during configuration). This is displayed on the icons of the accounts - next to the "airplane" there is a "circle".
Predefined accounts are not editable (except for adding a subconto). The user has the ability to create new accounts.
Account settings
In order for accounting accounts to be filled in documents automatically, the program has default settings for some accounting sections - for example, item accounting accounts, accounting accounts for settlements with counterparties, etc.
You can view or change them directly from the Chart of Accounts:
Other account settings are available by clicking the "More" button.
Additional Information. The "Account Description" button is used to view information about this account. By clicking the "Journal of transactions" button, you can view the transactions for the selected account:
Source: programmer1s.ru
Chart of accounts built into "1C: Accounting 8" (rev. 3.0) has its own specifics. So, additional accounts that are not reflected in the Chart of Accounts are added to it ..., approved. Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n. In accordance with the instructions, the content of the sub-accounts given in the Chart of Accounts may be specified. From the article, you will learn about the possibilities of setting up analytical accounts in the program, as well as how to generate accounting entries. All the described sequence of actions and drawings are made in the new Taxi interface.
The concept of accounting accounts
For bookkeeping, you need a certain tool. This tool is accounting accounts, which just allow you to register any business transaction in monetary terms.
Accounting is an ordered 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.
Economic transaction - an event that characterizes individual economic actions (facts) that cause changes in the composition, location of property and (or) sources of its formation
Each business transaction is reflected simultaneously in two accounting accounts as follows: one entry indicates the disposal of a certain amount of money ( credit), and the second is the arrival ( debit) of the same amount, but in another place or to another owner. This registration system is called double entry method, and for the first time its application was described by the Italian mathematician, the 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 arises between 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 sources of its formation, as well as business transactions on qualitatively homogeneous grounds, expressed in monetary, natural and labor meters.
For each homogeneous group of property and 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: a debit and a credit. The sum of all transactions reflected in the debit of the account is called debit turnover; the sum of all transactions recorded on the loan, - credit turnover. The result of comparing 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 financial statements that characterizes the property and financial condition of the organization in monetary terms as of the reporting date
The balance is made up of asset and liabilities. In the asset, economic assets are grouped according to their composition and placement, and in the liability - the sources of the formation of funds. A feature of the balance sheet is the equality of the results of the asset and liability.
The variety 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 sheets are divided into active, passive and active-passive);
- by the degree of detail of the obtained indicators (synthetic, sub-accounts, 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 objects of accounting of an economic entity are:
- facts of economic life;
- assets;
- obligations;
- sources of funding for its activities;
- income;
- expenses;
- other objects if it is established by federal standards.
A systematic list of accounting accounts is contained in the Chart of Accounts.
Chart of accounts in "1C: Accounting 8"
Chart of accounts - a system of accounting accounts, providing 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 you to get a complete picture of the state of the enterprise's funds in monetary terms.
The Chart of Accounts for accounting of the financial and economic activities of organizations and the instructions for its use 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).
The organization can clarify the content of the sub-accounts given in the Chart of Accounts, exclude and combine them, as well as introduce additional sub-accounts.
According to the Chart of Accounts, accounting should be organized at enterprises of all industries National economy and types of activities (except for banks and budget institutions) regardless of subordination, form of ownership, organizational and legal form, keeping records using the double entry method. Instructions for using the Chart of Accounts solve several problems at the same time:
- regulates issues related to the main methodological principles of accounting;
- leads brief description synthetic accounts and sub-accounts opened for them;
- reveals the structure and purpose of accounts, the economic content of the facts of economic life summarized with their help;
- reveals the accounting procedure for the most common business transactions using standard correspondence accounts.
Each account with its name and digital number or several accounts corresponds to a specific balance sheet item.
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 edition 3.0, access to the chart of accounts is carried out via the hyperlink of the same name from the section The main thing(Fig. 1).
Rice. 1. Chart of accounts in "1C: Accounting 8" (rev. 3.0)
If you highlight a specific account with the cursor, you can get additional information on it:
- by button Account Description- get acquainted with the description of the accounting account;
- by button Posting journal- view the entries in the journal postings.
By button Seal you can print the Chart of Accounts as a simple list of accounts or a list with detailed description each account.
The Chart of Accounts is common to all organizations that are recorded in the infobase.
Let us consider in more detail the classification of accounting accounts using the example of a 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 - accounting accounts designed to record the status, movement and changes in economic assets by their types.
Active accounts display information about funds (in money equivalent) that are at the disposal of the organization (funds in bank accounts, at the cash desk, property in storage and in operation).
Feature of active accounts:
- the opening balance is recorded in the debit of the account;
- an increase in economic assets is recorded in the debit of the account;
- reduction of economic assets is recorded in the credit of the account;
- the closing balance is recorded in the debit of the account.
Passive accounts - accounting accounts designed to account for the state, movement and changes in the sources of own and borrowed funds of the enterprise, 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 credit of the account;
- an increase in the source of economic funds is recorded in the credit of the account;
- decrease in the source of funds are recorded in the debit of the account;
- the closing balance is recorded on the credit of the account.
In addition to active and passive accounts in accounting, there are accounts that have signs of active and passive accounts at the same time. They are called active-passive accounts.
Active-passive accounts are accounts that reflect both the property of the organization (as on active accounts) and the sources of its formation (as on passive accounts).
The need for these accounts arises when their economic nature may change in the relationship between the enterprise and its counterparties. 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 owes other organizations or individuals, then these debtors are called debtors, and their debt to the enterprise is 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 compiling the balance sheet, debit balances on active-passive accounts are reflected in the asset, credit balances - in the liability. Since active, passive and active-passive accounts correspond to the items of the asset and liability of the balance sheet, therefore they are usually called balance accounts. In the Chart of Accounts, balance 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 (in the Type column the attribute A is indicated) 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 for cultivation and fattening";
- 15 "Procurement and acquisition material assets»;
- 19 "VAT on acquired values";
- 20 "Main production";
- 23 "Auxiliary production";
- 25 "General production costs";
- 26 "General business expenses";
- 28 "Marriage in production";
- 29 "Service industries and farms";
- 41 "Goods";
- 43 "Finished products";
- 44 "Costs of sale";
- 45 "Goods shipped";
- 46 "Completed stages of work in progress";
- 50 "Cashier";
- 51 "Settlement accounts";
- 52 "Currency accounts";
- 55 "Special bank accounts";
- 57 "Transfers 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 the sign is indicated P) include the following accounts (Fig. 3):
- 02 "Depreciation of fixed assets";
- 05 "Amortization of intangible assets";
- 14 "Reserves for depreciation of material assets";
- 42" Trade margin»;
- 59 "Provisions for depreciation of financial investments";
- 63 "Provisions for doubtful debts";
- 66 "Settlements on short-term credits and loans";
- 67 "Settlements on long-term credits and loans";
- 77 "Deferred tax liabilities";
- 80 "Authorized Capital";
- 82 "Reserve carital";
- 83 "Additional capital";
- 86 "Target financing";
- 98 "Deferred income".
Rice. 3. Passive accounts in "1C: Accounting 8" (rev. 3.0)
To active-passive accounts (in the column View the sign is indicated AP) include the following accounts (Fig. 4):
- 16 "Deviation in the value of material assets";
- 40 "Output of products (works, services)";
- 60 "Settlements with suppliers and contractors";
- 62 "Settlements with buyers and customers";
- 68 "Calculations on 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 the founders";
- 76 "Settlements with different debtors and creditors";
- 79 "Intra-economic settlements";
- 84 "Retained earnings (uncovered loss)";
- 90 "Sales";
- 91 "Other income and expenses";
- 96 "Reserves for future expenses";
- 99 "Profit and Loss".
Rice. 4. Active-passive accounts in "1C: Accounting 8" (rev. 3.0)
Off-balance sheet accounts
Organizations can use in their activities funds that do not belong to them (leased fixed assets, goods accepted for commission, etc.). The opposite situation may also occur: the funds of the organization, which belong to it by right of ownership, are transferred to the side (for processing, as security for obligations and payments, etc.). To reflect these funds in accounting and to control them, off-balance accounts are used, which got their name due to the fact that they are not included in the balance sheet totals and are reflected off the balance sheet.
Off-balance account - an account designed to summarize information on the presence and movement of values that do not belong to an economic entity, but are temporarily in its use or disposal, as well as to control individual business transactions
Off-balance accounts also include reserve funds of money tickets and coins, strict reporting forms, check and receipt books, letters of credit payable, etc.
Off-balance accounts defined in the Chart of Accounts approved by Order No. 94n of the Ministry of Finance of the Russian Federation have a three-digit numeric code (from 001 to 011). In addition to these accounts, a group of off-balance accounts has been added to the chart of accounts used in 1C: Accounting 8 (rev. 3.0), which have an alphabetic or alphanumeric code (Fig. 5). The attribute of the off-balance account is set in the column Zab.
These additional off-balance 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 being in operation and registered with materially responsible persons;
- used depreciation premium in the context of each fixed asset;
- income and expenses that are 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 accounts in "1C: Accounting 8" (rev. 3.0)
To enter the initial balances in the program, an active-passive auxiliary account is intended 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 - accounting accounts designed to account for the availability and movement of enterprise funds, their sources and ongoing processes in a generalized form. Reflection of economic means and processes in a generalized form on synthetic accounts is called synthetic accounting
Synthetic accounts are grouped according to certain characteristics and are designed to summarize information about certain types of property, liabilities, capital, and financial results.
Synthetic accounts are accounts of the first order and are indicated 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 "Settlement accounts";
- 41 "Goods";
- 43 "Finished products";
- 70 "Settlements with personnel for wages";
- 80 "Authorized capital", etc.
Some synthetic accounts do not require analytical accounting (“Cashier”, “Settlement accounts”), therefore 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 disclose the content of synthetic accounts.
Analytical accounts - accounting accounts intended for detailing, concretizing information on the availability, condition and movement of certain types of property, obligations and operations. Analytical accounts are opened in the 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 economic means and processes in a 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 on this synthetic account is equal to the opening balance of the synthetic account;
- the turnover on all analytical accounts opened on this synthetic account must be equal to the turnover of the synthetic account;
- the ending balance of all analytical accounts opened on this synthetic account is equal to the ending balance of the synthetic account.
For a detailed description of accounting objects, accounts of the second (and sometimes third) order are opened for some synthetic accounts - sub-accounts. Sub-accounts are necessary to obtain aggregated indicators for analysis and balance sheet preparation and are an intermediate link between a synthetic account and analytical accounts opened for it.
To implement analytical accounting in 1C: Accounting 8, the application object of the program is used (not to be confused with the accounting object!) - Characteristic types plan. This object describes possible characteristics - Types of subconto self-supporting(hereinafter referred to as types of subconto), in the context of which it is required to maintain analytical accounting of funds and their sources, for example, Nomenclature, Contractors, Contracts etc.
Directories, types of documents and other objects of the program can be set as the 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 subconto types, but the maximum number of subconto 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 the side";
- 10.08 " Construction Materials»;
- 10.09 "Inventory and household supplies";
- 10.10 "Special equipment and special clothing in stock";
- 10.11 "Special equipment and special clothing in operation."
By the account of the second order on 10.11 their own sub-accounts are opened:
- 10.11.1 "Special clothing in operation";
- 10.11.2 "Special equipment in operation".
Most sub-accounts of account 10 support analytical accounting using the following types of sub dimensions: Nomenclature, Lots, Warehouses. However, due to their specificity, some sub-accounts may contain a different set. For example, in subaccount 10.07, types of subconto are used: Counterparties, Nomenclature, Parties, and in the sub-account of the third order 10.11.1: Nomenclature, materials in operation, Employees of organizations.
Rice. 6. Sub-accounts and sub-accounts established for account 10 "Materials"
If a subaccount is opened for an account of the first or second order, then in this case for the “head account” a ban is set on its use in postings 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 subconto, additional accounting signs can be set:
- RPM only- setting this feature is appropriate in the case when accounting for balances by subconto does not make sense, for example, for types of subconto Cash flow items, Cost items;
- sum- setting this flag is appropriate in most cases of subconto (exception: CCD numbers, Countries of origin etc.).
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;
- departmental accounting;
- tax accounting (for income tax).
The sign of currency accounting (including accounting in conventional units) is set in the column Shaft.(Fig. 8).
Rice. 8. Accounts with a sign of currency accounting
A debit or credit entry for an account with the established sign of currency accounting, along with the amount in rubles, will also contain a currency amount. Accordingly, using any standard report of the program (account balance sheet, account analysis), which uses accounts with a currency accounting sign, you can analyze accounting data, both in ruble and in currency equivalent.
One of the options for analytical accounting is quantitative accounting. This is accounting in physical terms (pieces, kilograms, etc.) and it is used, as a rule, to ensure the safety of property, including monetary documents and securities.
The sign of quantitative accounting is set in the column Col. 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 "Goods";
- 43 "Finished products";
- 45 "Goods shipped";
- 58.01.2 "Shares";
- 80 "Authorized Capital";
- 81 "Own shares";
- 002 "Inventory accepted for safekeeping", etc.
As a rule, quantitative accounting is used simultaneously with sum accounting, although there are exceptions, for example, the off-balance account of the customs declaration “Accounting for imported goods by customs declaration numbers” supports quantitative accounting in the absence of sum accounting.
Another standard setting for the chart of accounts of accounting built into 1C: Accounting 8 is the ability to keep track of costs by department. This setting allows you to detail the costs for departments involved in the production of products or services. This process can be either simple, one-part, or complex, having several stages, which, depending on the type of activity, product complexity and required resources, can take place in one or more departments. The accounting accounts that support departmental accounting are marked with a flag in the column Other(Fig. 9).
Rice. 9. Accounts with a sign of accounting for departments
Starting from version 3.0.35, the 1C:Accounting 8 program has the ability to disable cost accounting by department for those small and medium-sized enterprises that do not have 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 on accounting accounts. The accounting accounts on which tax accounting data are recorded are determined by the sign in the column WELL(Fig. 10).
Rice. 10. Accounts with a sign of tax accounting
Working Chart of Accounts
Not all accounts provided by the Chart of Accounts are used in the economic activities of a particular enterprise. At the same time, in the event of the occurrence of facts of economic life, the correspondence for which is not in the standard scheme proposed by the Chart of Accounts, enterprises can supplement it, observing the basic methodological principles of accounting established by the Instruction. Thus, enterprises can refine the content of individual accounts, exclude and merge 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, sub-accounts and types of subconto to the chart of accounts "1C: Accounting 8". When adding a new account, you need to set its properties:
- setting up analytical accounting;
- tax accounting (for income tax);
- departmental accounting;
- currency and quantitative accounting;
- signs of active, passive and active-passive accounts;
- signs of off-balance accounts.
Analytical accounting settings are subconto types that are set as account properties. For each account, analytical accounting can be carried out in parallel using up to three types of subconto. It is possible to independently add new types of subconto.
When adding a new subconto type, additional accounting attributes can be set: RPM only and sum.
Please note that currently, regulated accounting reports do not take into account accounts created by the user, therefore, 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 work plans of accounts. The chart of accounts is created in Configurator. There can be several charts of accounts in the 1C:Enterprise system, and accounting for all charts of accounts can be kept simultaneously.
Charts of accounts in the 1C:Enterprise system support a multi-level hierarchy of "account - sub-accounts". Each chart of accounts can include an unlimited number of accounts of any level.
For each chart of accounts, there are predefined accounts and sub-accounts that are closed for modification and deletion by the user. They are also created during the task configuration phase.
Visually, in 1C:Enterprise mode, predefined accounts differ from accounts created by the user in the form of icons (Fig. 11).
Rice. 11. Predefined and user accounts in the chart of accounts "1C: Accounting"
Reflection of business transactions in "1C: Accounting 8"
The reflection of a business transaction on the accounting accounts using the double entry method is carried out by means of an accounting entry.Accounting entry or counting formula is the correspondence of accounts indicating the amount of transactions
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 disbursement orders, waybills, outfits, receipts, sales receipts, etc.
Primary documents are supporting documents on the basis of which accounting is kept and which certify the facts of business transactions. The primary document is drawn up at the time of the relevant operation or immediately after its completion.
In general, to draw up the wiring, you must:
- determine the essence of the changes occurring with the objects of accounting 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 - for debit and for credit.
After determining the correspondence of accounts as a result of this operation, an accounting entry is drawn up. If only two accounts correspond in the transaction (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 create accounting entries in "1C: Accounting 8" through standard configuration documents and through operations entered manually.
The 1C:Accounting 8 document allows you to enter information about a specific 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, Outgoing cash order, Receipt to the current account, Depreciation and depreciation of fixed assets etc.
On the basis of the document, accounting entries are automatically generated, which are recorded in the accounting registers (each accounting entry corresponds to one entry in the accounting register), as well as entries are entered in specialized information registers and accumulation registers. In the 1C:Enterprise system, the accounting of a business transaction is always associated with the document that gave rise to it: if the document needs to be edited, then the entries in the registers will be generated anew when the document is edited, and when the document is deleted, the entries in the registers will also be deleted.
Using the document "1C: Accounting 8" you can also get a printed form of the primary document, for example Payment order, Advance report etc.
In the general case, standard accounting system documents can form accounting entries in various combinations, entries in special registers, and also offer or not offer printed forms of primary accounting documents, for example:
- in document Buyer's invoice a printed form is available, but there are no entries in the accounting register and in special registers;
- in document Receipt to the current account- there can be only one simple accounting entry, and there is no (as unnecessary) printed form of the document;
- document Sale of goods and services contains a whole group of accounting entries, entries in registers, and also supports several options for printing forms.
Viewing transactions can be done using the button DtKt both from the document form and from the document list form. If for some reason the automatically created records do not satisfy the user, then in the document movement view form, you must set the flag Manual adjustment (allows editing document movements). The checked flag allows you to add new and edit existing document movements, automatic generation of movements is disabled. After removing the flag Manual adjustment... the document will be reposted and the movements will be restored automatically by the posting algorithm (Fig. 12).
Rice. 12. Form for viewing document movements
In the form of an accounting register (section Operations hyperlink Posting journal) information in the list can only be viewed (Fig. 13). To search for the information you need, it is advisable to use the settings for selecting and sorting the list.
Rice. 13. Accounting register
If the user does not find among the standard documents "1C: Accounting 8" the necessary business transaction, then in this case, to create the necessary set of records of the accounting register (and other special registers), manual Operation(Chapter Operations, hyperlink Operations entered manually).
You can check the correctness of manually entered account correspondences using the express check mechanism of accounting.
A guide is intended to help with the registration of business transactions. Account correspondence(chapter The main thing hyperlink Enter business transaction), which is a configuration navigator that will help the accountant understand the content of the business transaction or the correspondence of the accounting accounts for the debit and (or) credit of the account, which document should reflect the operation in the configuration.
You can select the necessary correspondence of accounts by debit or credit accounts, by the content of the operation (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 directory of standard operations is intended (section Operations hyperlink Typical operations).
A typical transaction is a template (typical scenario) for entering data on a business transaction and generating accounting and tax accounting entries, as well as entries in accumulation and information registers.
The entered operation will be reflected in the journal of operations, as well as in the list of operations entered manually.
In the header of the reference element Typical operation in field Content a summary of the wiring is indicated (Fig. 15). Information from this field will be filled in the field of the same name when creating a document Operation.
Rice. 15. Create a new typical operation
The form displays the elements of a typical operation on the following tabs:
- Accounting and tax accounting;
- List of parameters.
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 correspondence of accounts. When you select a value for the field, a form is displayed with a choice of filling option. There are three options:
- Parameter(used for values that are not known in advance and are set at the time of document creation);
- Meaning(installed in the document Operation automatically with the value specified in the template and is not requested 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).
Bookmark Parameter List 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. The order is used to display the options in the document Operation.
To configure the template for filling information and accumulation registers, you need to add the required registers using the command Register selection(button More - Register selection). After selection, the selected registers will be displayed on additional tabs between tabs Accounting and tax accounting and Parameter List.
You can analyze data on accounting and tax accounts using standard reports:
- Turnover balance sheet;
- Turnover balance sheet for the account;
- Account analysis;
- Account turnover;
- Account card;
- Main book and others.
Today we will talk about the basis of the basics of accounting - the chart of accounts of FCD organizations, approved by the Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n (hereinafter referred to as the Order of the Ministry of Finance of the Russian Federation), according to which business entities are required to approve their working chart of accounts, which is the easiest and most guaranteed correctly performed through the 1C system.
In the system 1C 8.3. Accounting Chart of Accounts is located in Main Menu/Settings/Chart of Accounts.
By double-clicking on this section, a window of the standard plan opens, which needs to be adapted to a specific organization.
In the tabular part of the window, the account code, name, its subconto, as well as the type (active, passive, active-passive) are sequentially indicated.
If necessary, you can enter sub-accounts of the 2nd and 3rd levels using, in addition to digital, also alphabetic designations. For example, to account 10 "Materials" a sub-account 10-01 "Raw materials" is opened, then a sub-account of the third level 10-01-I, reflecting imported production, or 10-01-K or 10-01-Ch, reflecting red or black material color. It is important to remember that if there are subaccounts, only subaccounts of the second level are involved in the transactions.
In any version of 1C: Accounting, a general (basic) chart of accounts for accounting has been introduced. The organization has the right to independently develop its own plan, adapted to the individual conditions of the company's functioning, and change the chart of accounts preinstalled in the system.
The buttons "Create", "Journal of transactions" and "Account description" are active in the window.
When you click the "Create" button, a window opens that allows you to enter a new account into an existing chart of accounts. An account in 1C 8.3 can also be created by copying the current account.
In the open window it is necessary to fill in the fields of the account code and its name. When setting a subordination code, the program allows you to select an account not according to the hierarchy of codes, however, in the balance sheet, the results will be summed up by the code as a whole. When you check the "Off-balance sheet" box, you will create an account of this type, that is, the funds on this account will not be taken into account on the balance sheet of the enterprise (we will discuss this in this article below).
In the section "Types of Accounting" in the standard version, only the line "Tax (for income tax)" is active. This allows you to select or exclude turnovers on a newly introduced account for tax purposes in this section. The lines "Accounting by departments" and "Quantitative" become active only in cases of entering accounts for which accounting is possible on this basis, for example, account 10 "Materials".
Subcounts for accounts are set depending on the degree of required analytics for certain accounts. For example, it is possible to open a subconto for specific contracts, consignments of goods, etc. on accounts for accounting for settlements with suppliers / buyers.
You can also add an account to the chart of accounts by hovering over any place in this window and clicking the right mouse button. A toolbar will open, among which it is possible to select the buttons "Create", "Copy", "Edit". In addition, similar opportunities open up by clicking "More" on the right side of the screen.
"Journal of postings" is a list of postings made by the program for all accounts and makes it possible to view all transactions, indicating the document that served as the basis for the posting, corresponding accounts, amounts and summary operations.
This window provides a search function by date, document, invoice, quantity or subconto, as well as the ability to set a specific period.
When you hover over any line of the chart of accounts and then press the "Account Description" button, you can display the full description of the account, open sub-accounts (if any) and linked sub-accounts.
When opening a new account in the program, this section indicates the description of the account to which the newly created account is subordinate, while the description of the account was created in full accordance with the Order of the Ministry of Finance of the Russian Federation.
Using the "Print" button, you can display a plan with a detailed description of the accounts, or simple list on paper. When drawing up an order for an organization to introduce a Chart of Accounts, this function allows you to print it from the program and issue it as an attachment to the order.
Synthetic and analytical accounting
In a general sense, synthetic accounting is a generalized accounting of property and liabilities. To account for them, a chart of accounts has been created that has two digits in its code from 01 to 99 accounts.
Analytical accounting is a detailed accounting in the context of personal accounts (materials, fixed assets, employees). This accounting is a continuation of synthetic accounting, it has natural and quantitative indicators. Analytics is carried out with the help of subcounts linked to synthetic accounts.
If the account is a grouping account, that is, it has sub-accounts, it is necessary to tick the box “The account is a group and does not participate in postings”.
Setting up a chart of accounts in 1C
This process provides for changes in the following blocks: accounting for stocks (by warehouses, nomenclature or batches of goods), accounting for retail goods (by warehouses, nomenclature, or VAT rates), accounting for settlements with employees (by each employee (recommended for small enterprises) and in summary - for all employees). Accounting for DCs on settlement accounts can be supplemented with the option for accounting for DCS items, which includes information in the context of payment cards, payment requests, monetary documents, etc.
In our example, it can be seen that initially the system established that inventory accounting is carried out according to the nomenclature. By hovering the cursor over this cell, we get to the inventory accounting editing window, where we also select analytical accounting for batches (receipt documents). Click the "Save and close" button. If desired, you can also keep records of storage warehouses.
In order for information about accounting accounts of the item and in accounting accounts with counterparties to be automatically reflected in documents, it is necessary to tick the boxes in the corresponding sections. This will allow for the maximum detail of information, as well as a one-time check of the correctness of the established postings on the accounts. Putting a tick in the line "By warehouses (storage places)" will allow you to keep an analytical inventory of stocks at their places of storage, which is relevant in organizations with several warehouses.
Off-balance accounts in 1C
Accounting for the property of third-party organizations that are temporarily under the jurisdiction and use of the organization, as well as accounting for written-off, but expensive materials, is carried out on off-balance accounts. To account for them, three-digit codes are used (from 001 to 011 is set by the Standard Chart of Accounts) or letters, as well as alphanumeric. Off-balance accounts are also divided into active, passive and active-passive.
A feature of accounting for property on off-balance accounts is the absence of double correspondence, in other words, the debit of the account reflects the receipt, and the credit of the same account shows the disposal.
The composition of the Accounting Policy sections, as well as the list of documents and registers, depends on the functionality used, the accounting policy settings in 1C 8.3.
The text of the Accounting Policy in 1C is formed depending on what data is set. You should pay attention to the functionality of the program 1C 8.3. If installed "Full"functionality means that all areas of accounting that are included in the 1C program will be available:
If installed "Selective» The functionality that is set in the accounting parameters will affect what data will go into the text of the Accounting Policy in 2016. For example, there are no intangible assets registered, the checkbox "" is unchecked. Accordingly, documents with intangible assets will not be shown in the 1C 8.3 program. Therefore, there will be no section on intangible assets in the Accounting Policy:
Often in an organization, the accounting policy does not correspond to what is maintained in the 1C program. Why is this happening? Not all methods that are provided for in accounting or tax legislation can be provided or applied in 1C in a regular way, that is, without changing the configuration.
Accounting policy is the charter of the organization. And if something is done inconsistent with accounting policy, then there will be problems during audits and tax audits as well. In accordance with what is in the 1C database and in accounting, it should be clearly reflected in the accounting policy.
In more detail about the functionality of 1C 8.3, accounting parameters, about the accounting policy itself, see.
How to print an accounting policy from 1C 8.3 Accounting 3.0
From the 1C 8.3 program, you can print the accounting policy for BU and NU and its annexes:
- working chart of accounts;
- accounting and;
- forms of primary documents.
Click "Seal» as illustrated below:
You can also print "Order on accounting policy»:
Then " Accounting policy for NU»:
Then " Accounting registers»:
Is it necessary to form an accounting policy in 1C annually?
Unlike our legislation, it is better to create an accounting policy in the 1C program annually, because in the process of working with the 1C program, methodological functions change, something is changed by 1C developers. A situation may arise when the accounting policy is developed in the old way in 1C, so it is better to create it annually.
Let's take, for example, an organization with OSNO, then in the "Expense Recognition Procedure" the checkboxes are automatically checked, but the developers change the functionality and it becomes new next year, so you need to look at all these items.
Working chart of accounts in 1C for a simplified method of accounting
The "working chart of accounts" is attached to the "accounting policy". To date, in the 1C program it is impossible to fully provide a simplified working chart of accounts in accordance with the recommendations for maintaining accounting records in a simplified form.
Organizations using simplified methods can reduce the number of accepted synthetic accounts in the "working chart of accounts" and open generalized synthetic accounts to record:
- production stocks on account 10 (instead of accounts 07, 10, 11);
- costs associated with the production and sale of products (works, services) on account 20 (instead of accounts 20, 23, 25, 26, 28, 29, 44);
- finished products and goods on account 41 (instead of accounts 41, 43);
- accounts receivable and accounts payable account 76 (instead of accounts 62, 71, 73, 75, 76, 79);
- capital accounting on account 80 (instead of accounts 80, 82, 83);
- on account 99 (instead of accounts 90, 91, 99).
To date, simplified accounting methods in the 1C program have not been fully implemented. The 1C program does not have a separate working chart of accounts for a simplified form of accounting. There is only a general chart of accounts.
In 1C, you can put down abbreviated accounts (account 10, 20 and others), which are approved by the accounting policy. However, mechanisms in 1C that close at the end of the month and consider, for example, the actual cost of finished products, close accounts 90, 91, 99 come down to the fact that it is impossible to use only, for example, account 99. All the same, 90 and 91 accounts are used. So far, it is impossible to implement a simplified chart of accounts in the 1C program. Respectively,
if the regular 1C program is used, without any settings, you need to attach a general working chart of accounts to the accounting policy and not prescribe that accounting is being kept in a simplified form.
Creating new accounts in the chart of accounts in 1C
Today, the user of the 1C program can independently create a new account or sub-account in the chart of accounts. But will it prove to be painless to account for? In our opinion, today, when the legislation and the 1C program are changing intensively after it, it is painlessly possible to add only for balance accounts.
If you really need to add analytics, then our recommendations are to add a subconto, well, and refine the reports if necessary. Moreover, we warn against introducing new sub-accounts. This can be easily done through the "create" button and each accountant can maintain some kind of sub-account.
For example, if it was not carried out automatically, but through a more informative configurator, then when updating the 1C program, a warning was issued that “the account code is not unique self-supporting 6813”. The accountant added subaccount 6813, which was not previously in the chart of accounts in the 1C program, and some taxes were taken into account on this account. But a trading fee was introduced and 1C developers began to take this trading fee into account, introduced a new account 6813. It turns out that by introducing new accounts into the chart of accounts, we are at great risk. Because 1C developers can change the configuration and take this account, and the reporting will not contain a prescription rule so that the balance on this account is included in the financial statements.
Forms of primary accounting documents (PUD) in 1C 8.3
In the accounting policy there is an application "Primary accounting documents", which must be approved by the head. In the 1C program, the application "Primary accounting documents" can be printed: press the "print" button, select "forms of primary documents":
The PUD forms must not only be approved, but also the form of the PUD that is used must be attached to the accounting policy. Checkboxes can highlight what you need to print and attach to your accounting policy:
Accounting registers in 1C
In 1C 8.3, the printed forms of accounting registers comply with the requirements of Part 4 of Article 10 No. 402-FZ, and contain all the necessary mandatory details. The accountant can himself make a list for the accounting policy. For example, the following accounting registers are reflected in the order on accounting policy.
Computer program 1C Accounting 8.3 is used for accounting. It implements the standard general chart of accounts of accounting, which was approved by the Ministry of Finance of the Russian Federation (Order No. 94n dated October 31, 2000). But its use in the program has its own characteristics. Let's consider them in this article.
The chart of accounts is available in 1C 8.3 and is located in the "Main" section (subsection "Settings"). Accounts are arranged in the form of a table, which displays the code, name, characteristics of each account, sections of analytical accounting:
Sub-accounts and account attributes
Many accounts have sub-accounts subordinate to them. So, account 01 (Fixed assets) is subject to sub-accounts: 01.01 (OS in the organization), 01.03 (Leased property) and others. If an account has sub-accounts, then it cannot be used in postings in the program, only sub-accounts subordinate to it can be used. If the account does not have sub-accounts, then it is used in postings.
Accounts may have the following characteristics:
- View. The account can be active (A), passive (P) or active-passive (AP).
- Currency Accounting (Val.) The flag is set for accounts on which cash in foreign currency is accounted for.
- Quantitative Accounting (Col.) The attribute is set for such accounts, on which, in addition to total accounting, quantitative accounting is maintained. For example, account 10 (Materials), account 41 (Goods) and others. The standard accounting reports for these accounts show the amount and quantity.
- Accounting by departments (Other) If this check box is selected, postings to the account are made by departments.
- A sign of tax accounting for income tax (NU). Used when an organization applies PBU 18/02. If this flag is set, account entries are reflected not only in accounting, but also in tax accounting.
- Sign of off-balance accounting (Zab.). Set for off-balance accounts - such as "Leased fixed assets", "Inventory and materials accepted for safekeeping" and others. Also off-balance account is account 001, used for the operation of entering initial balances.
Subconto - analytical accounting
For analytical accounting on accounts, the so-called subcounts are used. Directories or documents act as a subconto. An account can have no more than three subcontos. For example, account 01.01 has one subconto - the directory "Fixed assets", all movements on this account are made in the context of fixed assets, accounting reports are also generated for fixed assets.
Setting up a chart of accounts in 1C
You can add a subconto to the chart of accounts 1C 8.3 from the account card. However, please note that in 1C additional subcounts can not be added to all accounts. And the correctness of filling in the documents must be additionally controlled.
In version 3.0.43.162, the program now has the "Chart of Accounts Settings" tool (accessible from the "Chart of Accounts"). Here you can select analytics parameters for accounting for VAT, stocks, retail goods, cash flow, settlements with personnel, costs:
To configure, click the appropriate link. For example, the image shows that stock accounting is now carried out only by item. If you also need to keep records by batches (receipt documents) and/or warehouses, you should click the link and specify the required parameters in the window that opens:
At the same time, on the corresponding accounts in 1C 8.3, the subconto "Parties" and "Warehouses" will be added:
In earlier versions of the program, setting up analytical accounting is available through the "Accounting Settings" form (section "Main", subsection "Settings").
Predefined Accounts
By default, the chart of accounts in the program is already filled in, all accounts in it are predefined (that is, set during configuration). This is displayed on the icons of the accounts - next to the "airplane" there is a "circle". Predefined accounts are not editable (except for adding a subconto). The user has the ability to create new accounts.
Account settings
In order for accounting accounts to be filled in documents automatically, the program has default settings for some accounting sections - for example, item accounting accounts, accounting accounts for settlements with counterparties, etc. You can view or change them directly from the Chart of Accounts:
Other account settings are available by clicking the "More" button.
Additional Information. The "Account Description" button is used to view information about this account. By clicking the "Journal of transactions" button, you can view the transactions for the selected account.