Fixed assets accounting account - “01” in accordance with PBU 6/01 and Methodological guidelines for accounting of fixed assets, but the asset is first accounted for in other accounting accounts - “08.03”, “08.04”, etc. Let's figure out which account needs to be specified when receiving an asset in one case or another.

“Ready” fixed asset

Example:

A fixed asset was purchased for a fee, for example, a ready-made cabinet. This fixed asset is immediately taken into account, since no additional actions are required.

In this case, the account “08.04” is used.

In the program "1C: Enterprise Accounting 8", ed. 3.0, the following documents are created:

« Receipt of equipment"(Section OS and intangible assets).

A header is filled in the document - date of receipt, supplier, contract, to which warehouse. Equipment" is selected from the directory " Nomenclature» « Closet", then quantity, cost and account. In our case – “08.04”.

« Acceptance of fixed assets for accounting».

In the document in the field " Type of operation" select " Equipment", then indicate the financially responsible person, the department in which this fixed asset will be located and used, in the field " OS event» is filled in « Acceptance for accounting with commissioning».

In the tabular part on the tab " Non-current asset» the method of receipt is indicated – « Purchase for a fee", in field " Equipment"The same nomenclature position is indicated as indicated in the document" Receipt of equipment", and in the account field - "08.04".

On the tab " Fixed assets

On the “Accounting and” tab, data on accounting for fixed assets and accounting for depreciation are indicated (Fig. 1).

Rice. 1

Basic tool requiring assembly

Example.

A fixed asset (furniture) has been purchased that requires installation.

In this case, two accounts are used - “08.04” and “08.03”, since according to the rules, a fixed asset that arrives in parts and requires additional assembly is recorded in the account in organizations that are not developers. For this purpose, the program “1C: Accounting 8” provides two subaccounts 08.04 “ Acquisition of fixed assets“- parts (individual modules) of the fixed asset are accounted for in this account, then subaccount 08.03 is used to carry out the assembly.

In the program "1C: Accounting 8", ed. 3.0, the following documents are created:

« Receipt of equipment"(Section OS and intangible assets).

A header is filled in the document - date of receipt, supplier, contract, to which warehouse.

In the tabular part on the tab " Equipment» are selected from the directory « Nomenclature» those positions that make up this fixed asset, then quantity, cost and accounting account. In our case – “08.04”. If materials were purchased for the fixed asset being collected, they must be recorded on account “10”.

« Transfer of equipment for installation"(Section OS and intangible assets).

This document carries out the transfer of furniture components and additional assembly materials.

Fill in the header: in the field " Construction object" – the name of the furniture set. In field " Cost account" - "08.03", the cost item is filled in below. This article is an analysis of the account “08.03”, filling in this field is mandatory, so the financial result will be calculated further using this article.

In the tabular part, the item items from which the fixed asset was assembled are indicated, the quantity is indicated, in the “Account” field the account “08.04” and other accounts are indicated if additional materials were purchased.

« Acceptance of fixed assets for accounting».

In the document in the field " Type of operation» – « Construction objects».

In the tabular part on the tab " Non-current asset"The method of receipt is indicated in the field " Construction objects"This kit is indicated in the field " Account" - "08.03", after which you need to press the button " Calculate amount" After which the program will automatically fill in the total amount for this asset.

On the tab " Fixed assets» the newly created fixed asset object is indicated, it will be assigned a new inventory number automatically.

On the “Accounting and Tax Accounting” tab, data on fixed asset accounting and depreciation accounting are indicated.

25.09.2018

Accounting for transactions on a 1s current account. Calculations for loans and borrowings. Transfer of salaries

Documents in 1C for reflecting business transactions on the movement of non-cash funds in the current account of the enterprise. You can find them in the Bank and cash department section:

Documents Bank statements in 1C 8.3 can be entered manually using the icons on the toolbar: “+” Receipt and “-” Write-off, reflecting the corresponding transactions of receipt of money to the current account or debit from the current account. The Download icon is used to automatically download a file in text format downloaded from the Internet Banking application:

To automatically download a statement in 1C 8.3, you must have a file in text format, previously downloaded from the Internet banking application. A link to its location should be indicated in the Download file field:

After automated downloading of files, you should check that they are filled out correctly in the 1C 8.3 database. In some cases, adjustments need to be made. Therefore, it is useful to review the process of entering statements manually.

An important point when filling out the Receipt document is the choice of the type of operation. The correct formation of accounting entries when posting a document depends on the choice of transaction type. When selecting different types of operations, the screen form of the document changes:

Receipt of payment from the buyer to the bank account

When you select this operation, lines appear in the document screen form for filling out the corresponding analytics for account 62 (sub-account Counterparty, Agreement).

Operations for debiting funds from a current account in 1C 8.3

By analogy with operations of receipts to a current account, the screen form of the document for debiting funds from the account and the accounting entries generated on its basis depend on the type of the selected operation.

The operations Payment to the supplier, Loan repayment to the counterparty, Loan repayment to the bank have the same filling principles as operations for the receipt of funds to the account. It is important to choose the right type of transaction, counterparty, agreement and cash flow:

Expense transactions can also be loaded into 1C 8.3 from a text file, which is generated by the Internet Bank software application of the servicing bank, using the Load button on the toolbar:

Let us consider in detail the most frequently used transactions of debiting from a current account in 1C 8.3 and settlement accounts.

Paying tax

For this operation, it is important to select the correct tax account in the chart of accounts, as well as the type of payment: tax, penalty or fine. The accounting entry creates a record on the debit of the tax account entered with the filled-in analytics of the type of obligation (tax, penalties, fine) and the credit of account 51:

When you select this operation in 1C 8.3, account 71 is automatically entered into the posting; in the Recipient attribute, you should select the employee’s full name from the Individuals directory:

Debiting wages from a current account in 1C 8.3

The document must indicate the payroll on the basis of which the payment is made:

Salaries can be transferred according to several statements. To select several statements, click on the Split payment link and in the pop-up window, enter the statements required for payment. Moreover, the 1C 8.3 program monitors already paid statements, therefore, if one is selected, it displays a message stating that the selected statement has already been paid:

Salaries can be transferred according to the register or separately to the employee’s card. For these purposes, the directory of types of operations provides corresponding lines.

Debiting from a current account in 1C 8.3 for bank services

In 1C 8.3, this operation is used, in particular, to write off funds for bank services.

Statements for Cash Receipt/Withdrawal transactions may not be carried out. For this purpose, cash documents Expenditure/Receipt Cash Order are used. But if you make statements of such transactions, then there will be no double accounting entries.

The features of processing banking transactions in 1C 8.3: accounting accounts, documents, transactions, client bank are studied in more detail in the module. For more information about the course, watch the following video.

Let's look at how in the 1C: Trade Management system (UT 11) version 11.2, information about the current (bank) account of our own organization is configured.

The easiest way to do this is from the card of our organization itself. To do this we go to the section “Regulatory and reference information and administration”, find the directory Organizations and open our company card. There is a hyperlink in the top menu bar "Bank accounts"¾ This is what we need now. Let's move along it. This window opens a list of bank accounts registered for our company. Now we don’t have a single current account here.

By button "Create" or by key « Insert" We begin to create a current account for our organization.

The card opens “Creating a bank account for an organization”. And in it we begin to fill in the information that corresponds to the data of our bank account.

Firstly, we point out that the account is opened in the Russian Federation. If the account is opened abroad, then set the appropriate flag and set up information for the foreign account.

Below we indicate the number of the current account opened in the Russian Federation. Next, we will indicate the BIC of our bank in which the current account is opened. For me it will be BIC 044525225 of Sberbank of Russia. As soon as I indicated the BIC, the 1C: Trade Management system (UT 11) version 11.2 automatically configured other information ¾ such as cor. bank account, bank name, city and SWIFT. This information was filled in from the bank classifier.

Next, you should indicate the currency in which the current account of our organization is opened. For me it will be a current account in rubles. The program “1C: Trade Management” (UT 11) version 11.2 has already supplied this information.

In the very top line fill in Account name, how it will be displayed in all reports, and will be indicated when selected in documents. I will choose what the 1C: Trade Management program (UT 11) version 11.2 offers by default: ¾ these are combinations of the last four digits of the settlement bank, the name of the bank and the name of our organization.

You should also fill out other information. For example, on the tab "Printing payment orders" you can check the corresponding box “Edit the text of the organization name” and change the name of the organization if the bank uses a different name than what we entered into the 1C: Trade Management program (UT 11) version 11.2. It is possible to specify "Output option of the month" number or words and set the flag “Withdraw the amount without kopecks if it is in whole rubles”.

On the tab “Setting up an exchange with a bank”(now we have it enabled) you can specify the directories and names of the upload file and download file used for exchange with the bank-client system, as well as the encoding used in the exchange files - either Windows encoding or DOS. We will not use such an exchange, so this flag can be removed.

On the tab "Accounting information" you can additionally specify "Subdivision" from our company structure directory. This information will be used when exchanging with the 1C Accounting program. When we upload our statements and payment orders, information about the department will be automatically transferred to the 1C Accounting program.

Also worth noting is the flag “Allow debiting funds without requests for payment”. If this flag is set, then the program “1C: Trade Management” (UT 11) version 11.2 allows documents to be written off for this current account without requests for payment. We will not set this flag. Let's see how the 1C: Trade Management program (UT 11) version 11.2 controls the availability of requests for payment on a given current account.

Such information can be recorded and the current account card closed.

Now in the list of current accounts of our organization we see the current account, information about which we just set up in the 1C: Trade Management program (UT 11) version 11.2.

Thus, in the program “1C: Trade Management” (UT 11) version 11.2, information about bank (settlement) accounts of our own organization is configured.

ACCOUNTING FOR NON-CASH PAYMENTS IN 1C: ACCOUNTING 8.2

Banks. Bank accounts

Each organization opens a settlement (current) account in the bank, which reflects the movement of funds. The “Banks” directory is called: Operation - Directories – “Bank accounts”

We select from the list the Bank in which the organization is served and fill in the necessary fields with the bank details - Account number, BIC, Correspondent account, the name of the bank will be entered automatically from KLADR.

Directory “Cash flow items”

The directory “Cash Flow Items” is used to keep records of cash flows by type. Such accounting is one of the requirements of PBU 23/2011, and is needed to fill out the “Cash Flow Report” form (OKUD form 0710004). The cash flow statement is part of the organization's financial statements. In the 1C: Accounting 8 program whether or not to use the “Cash Flow Item” subaccount is configured in the “Setting up accounting parameters” form.

The subconto “Cash Flow Items” should be specified for all cash accounts. The directory “Cash Flow Items” is called – Operations – Directory - Cash Flow Items:

"1C: Enterprise" - Bank Client

In the 1C: Accounting 8.2 program it is possible to exchange payment documents through the Bank Client system:

We select the bank account into which we will upload statements. We register the file to the download file, click the “Read data from file” button, after which the tabular part of the documents will be filled out. We check the tabular part for compliance - counterparty, agreement, cash flow items. To upload documents to the information base, click the “Upload” button:

To monitor the download results, generate a report on the downloaded payment documents (Report button).

After downloading, the documents will be generated and posted.

Money orders

The document is intended for preparing a printed form of a payment order. The document can be entered based on the documents: Receipt of goods and services, Receipt of additional items. expenses, Receipt of intangible assets, Report to the principal (principal) on sales, Report of the commission agent (agent) on sales, Return of goods from the buyer, Salary payment statement.

When entering a document, you must indicate the following details in the header:

• Bank account is the current account of an organization from which funds are transferred.

• Recipient's account - the recipient's current account to which funds are transferred.

• Payment amount - the amount that will be debited from the current account.

• The Transfer to the budget checkbox must be selected if the payment order is issued for the payment of a tax or other payment to the budget.

To correctly generate a printed form of a payment order, the following details must be filled out correctly:

• Payer's TIN - TIN of the payer organization. It is edited in a separate Payer Details window, which opens via a hyperlink under the organization field. Filled in automatically when you select an Organization.

• Payer's checkpoint - checkpoint of the payer organization. Edited in a separate Payer Details window. Filled in automatically when selecting an Organization, if the Transfer to the budget checkbox is selected or if the checkbox Indicate checkpoint - In all payment orders is selected for the Bank account.

• Payer's name - the name of the payer organization. It is edited in a separate Payer Details window, which opens via a hyperlink under the recipient field. Filled in automatically when selecting an Organization or its Bank Account.

• Recipient's TIN - TIN of the recipient counterparty. Edited in a separate Recipient Details window. Filled in automatically when selecting a Recipient.

• Recipient's checkpoint - checkpoint of the recipient counterparty. Edited in a separate Recipient Details window. Filled in automatically when selecting a Recipient, if the Transfer to the budget checkbox is selected or if the Recipient's Account checkbox is set to Specify checkpoint - In all payment orders.

• Recipient's name - the name of the recipient counterparty. Edited in a separate Recipient Details window. Filled in automatically when selecting a Recipient or Recipient Account.

• Type of payment - indicated by Mail, Telegraph, Electronically, Urgent, or the field is left blank.

• Priority - indicates the order of payment from 1 to 5.

If a payment order is made to pay to the budget (the Transfer to the budget checkbox is selected), additional details must be filled in, which can be edited in a separate window Details for transferring taxes and other payments to the budget. The window opens via a hyperlink on the payment order form under the Payment amount field. The values ​​of payment details to the budget are indicated in accordance with current legislation:

• Type of transfer - determines the rules for filling out the remaining payment details to the budget. Select a value from the list: Tax payment, Customs payment or Other payment.

• Originator status - the status of the originator of the payment order.

• Payment type - indicate the payment type indicator code.

• KBK - the budget classification code (KBK) is indicated. It is possible to select an income administrator (categories 1-3 KBK) and an income item (categories 4-20) from the classifiers.

• OKTMO code - the code according to the OKTMO classifier is indicated.

• Basis of payment - indicate the code of the indicator of the basis of payment.

• Tax period - indicate the payment period indicator code. For Customs payment, instead of the period indicator, the Customs Authority Code is indicated.

• Document number - indicates the document number indicator.

• Document date - indicates the date of the document.

Payment details to the budget can be filled in automatically by clicking the Fill button, available after checking the Transfer to the budget checkbox. The payment order is filled out according to the register Details of taxes and other payments to the budget.

You can call – Operations – Register of information – Details of payment of taxes and other payments to the budget:

The register is intended to store a list of templates for filling out payment orders for paying taxes and other payments to the budget.

The list of templates is entered manually. When entering a template, you can fill in all the data or only part of the data. For example, it is possible to enter a tax (fee) template for all organizations. To do this, the Organization field in the template must be left blank

Type of tax (payment) – directory of payments budget, which contains accounting account data, KBK: required to be filled out. Can be added or changed.

The organization field can be left empty, then the tax payment template to the budget can be used in several organizations.

Recipient field – selection from the counterparties directory; select the tax authority where the tax is paid.

All other fields are filled in according to each tax. After entering all the necessary data, the template needs to be written down, now when making payments to the budget you can use the ready-made template and fill out payment documents automatically.

A list of payment orders for paying taxes to the budget and making payments to extra-budgetary funds can be generated automatically by processing Generation of payment orders for paying taxes.

After generating all payment documents, we upload them to the client bank.

We set the date of the uploaded documents, check the tabular part and the correctness of filling. Upload button

We generate a report on uploaded payment orders.

Document "Write-off from current account"

The document is intended to record the debiting of non-cash funds from the organization's current account. When entering a document, you must indicate the following details in the header:

• Bank account - the organization's current account from which funds were written off.

• Accounting account - cash account.

• Recipient - the counterparty who is the recipient of funds.

• Amount - the amount of funds debited from the current account.

Payment to the supplier

To reflect payment to a supplier for goods, works and services, you must select the Payment to supplier operation in the Operation menu. After selecting the operation, you need to fill in the payment decryption details:

• Agreement - an agreement with a counterparty. It must look like “with the supplier”, “with the commission agent (agent)” or “with the principal (principal)”.

• Debt repayment is a method of repaying debt to a supplier in the context of settlement documents. You must select one of the possible methods: Automatically, By document or Do not repay.

• Payment document - indicated only when choosing a debt repayment method According to the document. In this case, during the transaction, the debt will be repaid only according to the specified settlement document

• Settlement account - an accounting account in which the balance of the debt will be repaid upon posting. Not indicated when choosing the debt repayment method Do not repay.

• Advances account is an accounting account to which part of the payment remains undistributed after the repayment of the counterparty's debt.

The total amount of payment made can be distributed to be reflected in accounting across several contracts or settlement documents. To do this, you need to check the List box.

Return to buyer

To reflect the return to the buyer of previously received payment, you must select the Return to buyer operation in the Operation menu. After selecting the operation, you need to fill in the payment decryption details:

• Agreement - an agreement with a counterparty. Must look like “with the buyer”, “with the commission agent (agent)” or “with the principal (principal)”.

• Debt repayment is a method of repaying debt to the buyer for previously received advances in the context of settlement documents. You must select one of the possible methods: Automatically, By document or Do not repay.

• Payment document - indicated only when choosing a debt repayment method According to the document. In this case, during the transaction, the debt on the advance received from the buyer only according to the specified settlement document will be repaid.

• Advances account is an accounting account in which, when posted, the balance of debt on previously received advances will be repaid.

• Settlement account - an accounting account to which part of the refunded amount remains undistributed after the repayment of the counterparty's debt.

The total amount of the refund made can be distributed to be reflected in accounting across several contracts or settlement documents. To do this, you need to check the List box.

Tax transfer

To reflect the transfer of tax (fee, contribution) to the budget, you must select the Tax Transfer operation in the Operation menu. After selecting the operation, you need to fill in the payment decryption details:

• Debit account - an accounting account on which calculations for a given tax (fee) are taken into account.

Payments for loans and borrowings

To reflect the repayment of our organization's debt on received loans and borrowings, as well as when issuing a loan to another organization, you must select the operation Payments for loans and borrowings in the Operation menu. After selecting the operation, you need to fill in the payment decryption details:

• Settlement account - an accounting account in which credit (loan) payments are recorded.

Other settlements with counterparties

To reflect other transactions related to settlements with other debtors and creditors, with the exception of transactions for payment for goods, works and services, as well as with the exception of transactions on loans and borrowings, you must select the operation Other settlements with counterparties in the Operation menu. After selecting the operation, you need to fill in the payment decryption details:

• Agreement - an agreement with a counterparty. Should look like "other".

• Settlement account - an accounting account on which settlements with the counterparty are recorded.

Transfer to another organization account

To reflect the movement of funds from one current account of our organization to another, you must select the operation Transfer to another account of the organization in the Operation menu.

After selecting the operation, you need to fill out the header details:

• Recipient's account is the current account of our organization to which the funds were transferred.

You also need to fill in the payment decryption details:

• Debit account - an account for recording the recipient's funds.

Transfer of salaries

To reflect the non-cash transfer of wages to employees' bank accounts, you must select the operation Transfer of wages in the Operation menu. After selecting the operation, you need to fill out the bookmarks:

• Transfer of salary

• Cost accounts for compensation for late wages

On the Payroll transfer tab, the amounts transferred to employees are indicated. In this case, fill in the details:

• Statement - a statement for the payment of wages. The statement must indicate the payment method Via bank.

• Payment amount - the amount of the transferred salary.

• An individual is an employee of an organization to whom a salary is transferred.

On the Cost Accounts for Compensation for Delayed Salary tab, the Cost Account is indicated to which the amounts paid to employees as compensation provided for by law in the event of a delay in salary payment will be allocated. To transfer payments to all employees according to the payroll sheet at once to the tabular part of the Transfer of salary payments, in the Fill out menu you need to select Fill out according to the payroll payout sheet and specify the required sheet. One payment document can transfer wages accrued according to several statements. To transfer all payments for the second and subsequent statements to the tabular section Transfer of salaries, you need to select Add from salary payment statement in the Fill out menu.

NOTE: If the salary is accrued in an external program, then the Salary Payment Statement is not filled out.

Transfer to an accountable person

To reflect the transfer of funds to the accountable person's bank card, you must select the Transfer to accountable person operation in the Operation menu. After selecting the operation, you need to fill in the payment decryption details:

• An accountable person is an employee of the organization to whom funds are transferred on account.

Other write-offs

To reflect all other transactions in addition to those listed above, you must select the Other write-off transaction in the Operation menu. After selecting the operation, you need to fill in the payment decryption details:

• Debit account - an accounting account for posting in correspondence with a cash account.

Registration of invoices for advance payments

Recording of invoices can be done for one day or for a period.

The list of payment documents is filled in automatically by clicking the Fill button. When filling out the list, the balances of advances received from customers are analyzed for each date for the specified period. Amounts of advances for which the invoice registration period has not yet arrived, or the invoice is not registered, are not taken into account.

The procedure for registering invoices for advances accepted in the organization is set in the accounting policy on the VAT tab.

The contract with the buyer may have features that affect the procedure for registering invoices for advances. In this case, for each contract you can specify an individual procedure for generating invoices.

When filling out the list, previously issued invoices for the corresponding payment documents are also determined. Previously issued invoices are reflected in the Invoice column. When processing occurs, these invoices are updated.

After filling out the list, you can change the VAT rate, adjust the amount of advances and the date of issue of the invoice. By default, the date on which the corresponding advance balance was detected is set. If the date of registration of the invoice for advance payment is later than the date when the invoice should be registered according to the accounting policy or agreement with the buyer, then the line for the advance payment is highlighted in red. In this case, you must change the invoice registration date manually.

New invoices issued and updating of previously registered ones are issued using the button Execute.

The list of invoices for advances with selection for the specified period can be viewed by clicking the button List of invoices (issued).

Note: Receipt of the advance and fulfillment of the obligation under the contract (shipment of goods, provision of services) can occur within one day. In this case, the advance invoice is not registered, regardless of the procedure for registering advance invoices adopted in the organization

In the 1C 8.3 Accounting program, you can reflect not only the movement of funds through the cash register, but also through the current account of the organization. In this article we will describe in detail all the actions that need to be performed in the program to reflect the debit and credit to the current account.

Before you begin to reflect the movement of funds on your current account, it must be indicated in the program.

Open your organization’s card in the directory of the same name and follow the “Bank Accounts” hyperlink. You will see a list of all previously entered accounts. There may be several of them, but only one will be the main one.

When creating a new bank account, you will need to indicate its number, account currency and the bank in which it is opened. You can also specify other data if desired.

Debiting from current account

Payment order

First of all, you need to create a payment order in 1C Accounting. This document is necessary to instruct the bank to transfer a certain amount of money from your account to another.

In the “Bank and cash desk” section, go to “Payment orders”.

A list of previously created documents will open in front of you. For easy searching, various selections are available here. Actually confirmed orders in this list will have the “Paid” mark, which is highlighted in green.

Click on the “Create” button.

First of all, in the created document you need to correctly indicate in 1C 8.3 the type of transaction for writing off funds. It will depend on him what details you will need to fill out. In this example, this is payment to the supplier.

The contract will also be filled in by default with the main contract of the required type. In our case, the type of contract is “With a supplier”. If, on the contrary, we sell a product and go to get money for it, then the contract should look like “With the buyer.”

If provided for in the agreement with the counterparty, then a unique payment identifier is indicated. To reflect this operation in management accounting (if this option is enabled in the settings, as in our example), indicate the DDS item.

The payment amount and VAT rate are set manually. The VAT amount, as well as the purpose of payment, will be generated automatically. The purpose of payment is indicated as the total amount, VAT sum and agreement. If necessary, this field can be supplemented or adjusted.

At the very bottom of the form there is a field to indicate the payment status. It is not advisable to adjust it manually, since it will automatically change after the fact of debiting the funds is reflected in the program.

Subsequently, all payment orders are transmitted to the bank. This can be done in printed or electronic form. Many organizations use the Client-Bank program. It allows you to exchange data with the bank remotely. You can not only instruct the bank to transfer funds from your current accounts, but also receive data on receipts to them.

Debiting from current account

To reflect the fact of debiting funds from the current account, a document of the same name is used in 1C 8.3. It can be created either automatically (upon receiving data from the bank) or manually based on a payment order.

In our case, for simplicity of the example, we chose the second option. The created write-off document was filled in automatically.

The default accounting account is 51 “Current accounts”. In our case, payment is made to the supplier, so the settlement and advance accounts are 60.01 and 60.02, respectively. Of course, this data can be changed. When posting the document, a check will be made automatically to see if our payment is an advance payment.

All other details are filled in from the payment order. We will not change anything here and will pass the document. The document postings are shown in the figure below.

Now let’s return to the list form of the “Payment order” document. As was written earlier, our document automatically changed its status to “Paid”. This can be seen in the corresponding column.

In addition, debit documents will be displayed in bank statements. They can be found in the “Bank and Cashier” section.

Receipt to the current account

This document, like a write-off, gets into the program automatically after it is completed with the bank. In our example, we will consider entering it manually. You can create a document for receipt of a current account in 1C 8.3, as well as a write-off, from bank statements. To do this, click on the “Receipt” button.

The document is practically no different from a write-off. In this case, the type of operation will already be “Payment from the buyer”. Additionally, here you can specify the department and the invoice for payment (if one was issued). If you create a receipt document manually, then you also need to fill in the incoming number and date. When created automatically, this data will already be filled in.

After posting, the document will generate transactions that are shown in the figure below. As you can see, our payment of 80,000 rubles from Anticafe Strawberry was taken into account in the advances account. Just as with write-offs, in this case the program automatically determined this.

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:

1. 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.
2. 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:

1. 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).

1. 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 (work, 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 (subclause “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@).

The chart of accounts is the foundation of accounting. Each accounting program has its own working chart of accounts, which is based on a single chart of accounts approved by the Russian Ministry of Finance. The chart of accounts in 1C 8.3 has its own characteristics. Read on to find out where to find and how to set up a chart of accounts in 1C 8.3.

The chart of accounts for commercial enterprises was approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. Its main element is the account number and name. Example: 01 “Fixed assets”. This element is constant for all organizations. However, further detailing of accounting is the right of organizations. In 1C 8.3, accounting detailing is implemented using subaccounts and additional three-level analytics - subconto. Subaccounts are second-order accounts. For example, in 1C 8.3 the following subaccounts are opened to account 01 “Fixed Assets”:

• 01.01 “Fixed assets in the organization”;
• 01.03 “Leased property”;
• 01.08 “Real estate objects for which ownership rights are not registered”;
• 01.09 “Disposal of fixed assets.”

Subkonto are additional analytical directories of the 1C program that ensure completeness of accounting. As mentioned earlier, the working chart of accounts 1C 8.3 provides three levels of analytics. Each account or subaccount can have up to three subaccounts. For example, for subaccount 10.01 “Raw materials and materials” in 1C 8.3 three subaccounts are open:

• Parties;
• Nomenclature;
• Warehouses.

However, there are accounts and subaccounts with fewer subaccounts, for example 26 “General business expenses” has only one subaccount - “Cost items”.

Step 1. Open the chart of accounts in 1C 8.3

Go to the “Main” section (1) and click on the “Chart of Accounts” link (2).

In the window that opens, we see table (3), consisting of the following fields:

• "Account code". In this field we see the account number;
• "Name…";
• "Subconto 1";
• "Subconto 2";
• "Subconto 3";
• "View". The following account characteristics are indicated here:
  1. "A". Active
  2. "P". Passive
  3. "AP". Active-passive

• "Shaft.". This field is checked in accounts for which accounting is carried out in foreign currency;
• "Col." There is a check mark in this field where there is quantitative accounting;
• "Sub." Here the “Accounting by divisions” attribute is checked;
• "WELL". This field indicates whether the account is involved in tax accounting; it is maintained in 1C 8.3 simultaneously with the accounting account on special registers;
• "Zab." This box is checked for off-balance sheet accounts;
• "Quick choice" This field contains text that can be used to quickly search for an invoice.

Step 2. Set up a chart of accounts in 1C 8.3 for your organization

In the window that opens, you see the available settings:

1. accounting for VAT amounts (2);
2. stocks (3);
3. retail goods (4);
4. cash flows (5);
5. settlements with personnel (6);
6. costs (7).

To open these settings, click on the link with the left mouse button. Next, we will take a closer look at each setting.

In this window you see only one setting available for change - “By accounting methods” (8). This feature is automatically enabled if the accounting policy provides for separate VAT accounting. If you are sure that you do not use separate VAT accounting for your organizations, you can uncheck the box. Attention!!! The chart of accounts is configured for all organizations at once. Therefore, if at least one of your companies has separate VAT accounting, the “By accounting methods” attribute must be turned on. If you have made changes, click the “Save and Close” button (9).

Inventory accounting

In this window there are two settings available to change:

• “By batches...” (10);
• “By warehouses...” (11). Here you can also choose two accounting options (12):
  1. by quantity and amount;
  2. in count.

If you have made changes, click the “Save and Close” button (13).

Retail goods accounting

In this window there are two settings available for changing for accounts 41.12 “Goods in retail trade...” and 42.02 “Trade margin...”:

• “According to nomenclature...” (14);
• “At VAT rates” (15).

If you have made changes, click the “Save and Close” button (16).

Cash flow accounting

In this setting, you can turn off accounting for cash flow items (17); to do this, click on the “Turn off” link (18).

Accounting for settlements with personnel

Here you can choose one of the calculation methods:

• “For every employee” (19);
• “Summary for all employees” (20).

This setting is closely related to the salary settings. If you keep records of wages and personnel in 1C 8.3 Accounting, then records must be kept for each employee.

If you have made changes, click the “Save and Close” button (21).

Cost accounting

In this window, you can set up accounting for accounts 20, 23, 25, 26 for each division (22) or for the organization as a whole (23). If you have made changes, click the “Save and Close” button (24).

Step 3. Set up item accounting accounts in 1C 8.3

In the window that opens, you see a table in which certain accounting accounts are linked to the item type (2):

• accounting account (3);
• transmissions (4);
• income (5);
• expenses (6);
• VAT on purchased assets (7);
• VAT on sales (8);
• VAT paid at customs (9).

In order to go into the settings for a specific type of item, click on the desired line (10). The settings window for the selected item will open.

In the window that opens, all fields can be changed, including adding an organization (11) and a warehouse (12). This setting is necessary for automatic substitution of accounting accounts into capitalization and sales documents. This is very convenient, because then the accountant will not have to manually specify accounting accounts for each product item or service. If you have made changes, click the “Save and Close” button (13).

If you want to create a new setting, click the “Create” button (14).

Step 4. Print the working chart of accounts from 1C 8.3

Let's return to the "Main" window (1). In order to print the chart of accounts for accounting policies or for external users, click the “Print” button (2) and click on the “Simple list” link (3). The printable form will open.

In the printed form, click the “Print” button (4).

Account 08 “Investments in non-current assets” is used to summarize information about fixed assets, intangible assets, financial investments transferred to the main herd of grown animals and other property, the price of which has not been fully formed or all conditions for commissioning have not been met.

 

Account 08 “Investments in non-current assets” is used to collect information on the costs of assets, which in the future, after the price has been fully formed, will be taken into account as:

• fixed assets (fixed assets) - account. 01;
• intellectual property - intangible assets (intangible assets) that do not have a tangible form, used in economic activities to make a profit, with a service life of more than a year (patents, know-how, software products, etc.) - count. 04;
• productive herd of animals - count. 01;
• profitable investments - account. 03.

Account 08 is active, that is, the debit reflects the growth of investments, the credit - the decrease (acceptance for accounting as fixed assets or intangible assets, transfer of animals to an adult herd, disposal).

The cost of the purchased property and the costs of its installation and installation are recorded in Dt. 08 without VAT: the amount indicated in the invoice is divided into the actual price of the object (recorded in Dt 08) and the amount of VAT (in Dt 19).

Attention! The account records only property that is not ready for use in business activities. As soon as the object is ready for use, and the value of the property has been formed, it is necessary to write it off to the appropriate accounts (01, 03, 04). If this is not done on time, the tax service may have questions for the organization, since this entails incorrect calculation (underpayment) of property tax amounts.

Subaccounts used

Depending on the type of activity of the enterprise to the account. 08 open sub-accounts:

08/1 - to collect information about investing in land;

08/2 - for environmental management facilities;

08/3 - for newly created operating systems - all expenses associated with bringing the property to working condition are collected: installation, delivery, building materials and components, services of construction companies, commission to intermediaries, that is, what is written off from account 07 “Equipment for installation” ", as well as the construction of facilities on our own;

08/4 - for purchased operating systems - purchase of assets that do not require installation (cars, agricultural machinery, computer equipment, inventory and household supplies);

08/5 - for purchased intangible assets;

08/6 - for livestock objects (young animals) transferred to the main herd;

08/7 - for livestock objects (adult animals) accepted for registration in the main herd;

08/8 - for scientific work.

Normative base

The use of the account is regulated by the Chart of Accounts established by the Instruction of the Ministry of Finance dated October 31, 2000 No. 94, PBU 6/01 “Accounting for fixed assets” and other documents.

Basic Operations

1 Purchasing an OS

The purchase of non-current fixed assets is reflected by the following entries:

Dt 08 Kt 60 - the purchased OS is taken into account (negotiated price excluding VAT), as well as the costs of transportation, setup, storage under contracts with third parties - a separate entry is made for each operation;

Dt 19 Kt 60 - VAT allocated;

Dt 68 Kt 19 - VAT refunded.

2 Creation of an asset using your own resources (in whole or in part)

Dt 08 Kt 23 - expenses of auxiliary shops are accepted as non-current assets;

Dt 08 Kt 10 (70, 69) - expenses for materials and salaries of employees involved in creating property are accepted as non-current fixed assets.

3 Free admission

There are 2 options possible:

Dt 08 Kt 76 - donation of property:

Dt 08 Kt 98/2 - acceptance of an asset for accounting as a result of the inventory.

Attention! Property received free of charge is taken into account at the price at which it is usually sold in a competitive market (market value).

4 Contribution by the founder as a contribution to the management company

Dt 08 Kt 75 - assets were accepted as the founder’s contribution to the management company.

5 Receipt of equipment requiring installation

Dt 08 Kt 07 - equipment ready for installation is accepted as an investment in non-current assets.

6 Transfer of animals to an adult herd

Dt 08/6 Kt 11 - the cost of grown animals has been taken into account;

Dt 07 Kt 08/6 - the cost of the main herd has been increased.

7 Putting the property into operation

Dt 01 (03, 04) Kt 08 - acceptance of the asset for accounting as fixed assets (income investment, intangible assets).

Attention! As a rule, property purchased from suppliers is completely ready for use and is written off from the account. 08 on account 01 (03, 04) immediately after the transaction is completed. If the construction (creation) is carried out by the organization independently, the cost of the object can accumulate on Dt 08 for a long time. As a rule, the account balance at the end of the period represents the balances of incompletely formed assets created on its own.