Entering information about an individual entrepreneur
In "1C: Accounting 8" information about an individual entrepreneur is indicated in the directory "Organizations"(menu "Enterprise" › "Organizations").
Props "Legal/Individual" determines whether the enterprise is a legal entity or whether an individual entrepreneur acts as an organization. If in the directory "Organizations" for props "Legal/Individual" set value "Individual", the details become visible in the directory form "Individual", the value of which is selected from the directory of the same name. Thus, part of the information about the individual entrepreneur (full name, tax identification number, date and fields, passport data, etc.) is entered in the form of a directory element "Individuals".
In the form of a directory element "Organizations" for an individual entrepreneur, the full and short name, prefix of document numbers, registration codes (OKATO code, OKPO code, etc.), bank account information, number and date of issue of the state registration certificate are indicated. On the bookmark "Contact Information" the addresses of registration (registration) and actual place of residence of the entrepreneur are indicated, as well as contact phone numbers.
The specified information will be used in the formation of the Accounting Book, regulated reporting, as well as when printing primary accounting documents (invoices, invoices, etc.).
Comment:
When printing documents and reports, a directory element is used by default to decipher the manager’s signature "Individuals" specified in the directory "Organizations". Moreover, if for an individual entrepreneur you indicate the responsible person "Supervisor", then the full name of the manager will be used to decipher the entrepreneur’s signature.
Maintaining a book of income and expenses and business transactions
"1C: Accounting 8" allows you to automatically generate Book of accounting of income and expenses and business transactions of an individual entrepreneur according to the form approved by order of the Ministry of Finance of the Russian Federation dated August 13, 2002 No. 86n/BG-3-04/430 (menu "Reports" › "Book of accounting of income and expenses of an entrepreneur").
Business transactions are reflected in the Accounting Book automatically when posting configuration documents. In this case, information about income and expenses is recorded in specialized auxiliary accumulation registers. Subsequently, this data is used to generate a report. "Book of accounting of income and expenses of an entrepreneur".
Comment:
The document is reflected in tax accounting registers if the checkbox is checked in the document header "Reflect in tax accounting"
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In parallel with tax accounting, accounting is carried out automatically. In particular, to assess the financial results of an entrepreneur, all standard accounting registers, as well as regulated accounting reporting, can be used.
It should be borne in mind that some accounting data is used when reflecting transactions in tax accounting. For example, when reflecting the sale of goods, the item group specified as analytics in account 90.01 “Revenue” is used when creating an entry in the auxiliary tax accounting register "IP MPZ Shipped".
Accounting for an individual entrepreneur is carried out with the following restrictions:
- Inventory accounting is always carried out by batch. In this case, the cost of written-off inventories is determined only by the FIFO method;
- Accounting for settlements with counterparties is always carried out in the context of settlement documents.
The task of any accounting system is to store and promptly display information for the user, i.e. The goal of any system design is to promptly provide the user with a report. With the help of the data obtained, as a rule, management decisions are made at enterprises.
Let's assume that we have 1000 different documents: receipt of goods, write-off, return, sale, etc. And each of the documents changes the quantity of a certain product in the warehouse. To get information about the current quantity in the warehouse, you need to go through everything: some increase the quantity of goods, some decrease, some can increase or decrease. And if it is also necessary to take into account the warehouse, the organization?.. Such a system is very resource-intensive.
To simplify this process, 1C developers came up with special configuration objects. They are used for the convenience of storing and retrieving information; in 1C 8.3 and 8.2 all kinds of registers are used; in this article we will talk specifically about Accumulation registers.
The accumulation register itself is a table with information that collects all movements (receipts/write-offs or turnover) of certain documents. Let's look at what the movement table looks like using the example of a typical accumulation register “Goods in warehouses” in the “Trade Management 10.3” configuration:
Here we see that 1C “Sales” documents reduce the quantity of a certain product in a certain storage location, and receipt documents, on the contrary, increase the quantity. As a result, we get an overall picture in which we can clearly see what, when and in what quantity was received (written off) according to accounting. It is much more convenient to build a report using such a table.
Accumulation register in the configurator
What is an accumulation register from the point of view of configuration development? Let's start by looking at the fields of the accumulation register in:
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The accumulation register has Dimensions, Resources, Details and Standard details.
Let's first consider the standard details of the accumulation register:
- period— the date of movement does not have to coincide with the date of the document;
- registrar- a document that makes an entry in the register;
- line number— serial number of the line in the record set, unique within the registrar;
- activity— is responsible for getting records into virtual tables (more about them below);
- viewmovement- income or expense.
Accumulation register measurements
A dimension is a section in which records are kept. In the above example, the accounting section is: warehouse, nomenclature, product characteristics, product series, quality. That is, by specifying the measurements we are interested in, we can obtain the quantity—resource—at any time. In the context of different dimensions, in the future, for example, you can obtain balances for a specific date.
Accumulation register resource
A resource is a numeric field in which information is stored in the context of the dimensions described above.
Otherwise, the interactions of dimensions/resources can be schematically depicted as a coordinate system:
Two dimensions - abscissa and ordinate of the coordinate system, i.e. in this example, the dimensions are warehouse and item. At the intersection of dimensions we can get a quantity - a resource. For example, at the “main” warehouse of the product “pencil” there is 1 piece in stock.
Details of the accumulation register 1C
Accumulation register details serve as a “comment” or additional information; in terms of measurements, balances/turnovers cannot be obtained. Used quite rarely.
Types of accumulation register
There are two types of accumulation register − turnovers and balances.
If the purpose of the accumulation register is not to obtain balances, it is necessary to use the type of accumulation register - rpm. A typical example of using a turnover register is recording sales volumes. In this case, we only need to know what sales were over a certain period of time; balances in this case do not make sense.
If the purpose of using the accumulation register is to obtain balances for a certain period, we need a register with the form leftovers. This type allows you to receive both balances and turnover. For such a register, the system automatically calculates balances. An example of a “residual” register is goods in warehouses, money in the cash register.
Using a register type leftovers where you can get by rpm, is considered a blunder in the design of the accumulation register from a system performance perspective.
Depending on the type of register, the system will create different virtual tables for the accumulation register. A virtual table is a quick way to obtain profile information from registers.
For the accumulation register it is:
- Leftovers;
- Revolutions;
- Remains and turnovers.
For the solution developer, the data is taken from one (virtual) table, but in fact the 1C platform takes it from many tables, transforming them into the required form.
Proper design of accumulation registers
Accumulation registers must be designed from the required reports. The most difficult thing in the 1C 8.3 system is storing information correctly so that it can be easily retrieved at any time.
Among the features of register design, it should be noted the need to correctly arrange the dimensions in the register. Above all, you need to put the measurements that will be requested most often in the system.
Indexing accumulation register dimensions
Accumulation register measurements have the property of “indexing”. This property must be set to measurements in cases where it is planned to frequently apply selections to the measurement when receiving data and this measurement can have a large number of value options.
For example, the register is “ProductsInWarehouses”, the dimensions are “Warehouse, Nomenclature”, the resource is “Quantity”.
It is more correct to index the “Nomenclature”, but the “Warehouse” field should not be indexed, because the number of warehouses in the system, as a rule, is not significant.
Untitled DocumentPreparation for 1C: Professional and Specialist in SCP for dummies.
Lesson 15. We study movements by registers. VAT Presented.
In order to understand well how to work with SCP, you need to understand what movements the documents make and why. So let's do this. We will consider registers in two modes: normal and RAUSE (Advanced Cost Accounting Analytics). You probably have a question: “How does RAUZ differ from the usual SCP mode?” The main difference is that RAUZ uses the method of solving systems of linear equations when calculating production costs and adjusting the movements of inventories, and also does not keep batch records of inventories. There are other differences that we will look at in future lessons.
And so, let's begin, perhaps. Let's check what mode our UPP is in. To do this, switch to the “Accounting Manager” interface:
Then, through the menu “Accounting Settings” -> “Accounting Settings”, call up the settings window:
In it, let's go to the "Costs and Cost" tab and make sure that our SCP is working as usual. If not, disable RAUZ:
Now you can start learning about registers. And so, we create a new document “Receipts of goods and services” or post the one that you have already created in previous lessons (for example, and): we look at which registers the document was posted in:
And so, as we could see, the invoice is posted in the following registers:
Accumulation register "VAT presented"
Accumulation register "Consignments of goods in warehouses (accounting)"
Accumulation register "Consignments of goods in warehouses (management accounting)"
Accounting register "Journal of transactions (accounting)"
Accumulation register "Purchase settlements (accounting)"
Accumulation register "Purchases"
Accumulation register "Mutual settlements with counterparties"
Register of information "Calculations for the acquisition of an organization"
Accumulation register "Consignments of goods in warehouses (tax accounting)"
Accumulation register "Settlements with counterparties"
Accumulation register "Goods in warehouses"
Accounting register "Journal of transactions (tax accounting)"
Accumulation register "Goods of organizations"
Now let's look at them in detail. And so, the “VAT presented” register. This is a subsidiary register that takes into account input VAT on purchased goods or materials. This accumulation register is used in the Incoming VAT Analysis report. It can be opened from the "Accounting and Tax Accounting" Interface
through the menu "VAT" -> "Reports" -> "Analysis of incoming VAT":
This report will show us comparisons of VAT paid and credited:
Another report, called “Statement of VAT presented by the supplier” will show us the contents of the same register, but in arbitrary groupings (this is set in the report settings). His path is “VAT” -> “Reports” -> “Statement of VAT presented by the supplier”:
Well, you say, where else is this register used, except for reports? It is clear that it was not invented only for them, because reports can also be constructed based on the accounting entries of account 19.
I will answer:
It is used to create a purchase book.
Let's see how it's all done. First, let's enter an invoice based on our invoice. This can be done either by using the "2Water on base" button:
Or in the document itself, click on the inscription: “Enter invoice”:
At the same time, we will have an invoice entry form open, in which we must enter the number and date of the incoming invoice, since they do not coincide with the internal number and date assigned by the system:
After entering the invoice, the inscription “Enter invoice” will turn into information about the entered invoice, and when you click on it, the form described above will open:
Now let’s also look at the purchase book and make sure that it has really been formed. To do this, go to the menu “VAT” -> “Purchase Book”:
and we see that the purchase book has actually been formed:
This concludes the lesson, see you next time.
1) Add the accumulation register "Purchases", indicate the type of register "Turnover" and the subsystem "Purchases"
2) Add data.
Measurements:
"Quantity" – (type "Number", length 20, precision 3);
"Sum" – (type "Number", length 20, precision 2).
3) Specify the registrar "Receipt Invoice"
4) In the document "Receipt Invoice" we launch the movement designer.
Specify the tabular part “Products and Services” and click the “Fill in expression” button
Click the "Ok" button and in the document module we get the procedure.
5.2. Register of accumulation of remaining goods
Let's complicate the task. “As it turned out,” our company has several warehouses.
1) Add a non-hierarchical directory "Storage Locations" to the "Enterprise" subsystem
2) In the documents "Invoice" and "Invoice" add the attribute "Warehouse", type "DirectoryLink.Storage Locations".
3) In the document form, drag the “Warehouse” attribute into the form elements
4) We add the accumulation register “Remaining Products” to the “Purchases” and “Sales” subsystems; we do not change the type of the “Remaining Products” register.
5) Add data.
Measurements:
"Quantity" – (type "Number", length 14, precision 3).
6) Specify the registrars “Receipt Invoice” and “Expense Invoice”.
7) In the document "Receipt Invoice" we launch the movement designer.
We indicate the type of movement of the registrar "Receipt", the tabular part "Goods and Services" and click the "Fill in expression" button
Since the “Products and Services” tabular section may also contain services, we add a check condition for the type of item, so that services do not go to the warehouse.
8) In the document “Invoice” we launch the movement constructor, indicate the type of movement of the recorder “Expense”, then the same as in the receipt.
9) Launch 1C:Enterprise, fill out the warehouse in the documents and forward the documents. Through the main menu, we open all functions and find the accumulation register “Remaining Products”.
6. Reports.
Reports– designed to process accumulated information and obtain summary data in a form convenient for viewing and analysis. The configurator allows you to generate a set of different reports sufficient to satisfy the needs of system users for reliable and detailed output information.
Typically, a report uses a data composition system to generate output. But, generally speaking, a report can contain an arbitrary algorithm for generating a “paper” or “electronic” report in a built-in language.
The report may contain one or more forms, with the help of which, if necessary, you can organize the entry of any parameters that affect the progress of the algorithm.
6.1. Purchasing report.
1) Add a non-hierarchical directory "Storage Locations" to the "Enterprise" subsystem
To record an operation on accounts means to reflect its contents in accounting books, cards or free sheets, which are accounting registers.
The totality and location of the details in the register determine its form, which depends on the characteristics of the objects being taken into account, the purpose of the registers, and the methods of accounting registration. Accounting registration refers to the recording of business transactions in accounting registers.
Accounting registers can take the form of books, cards and free sheets (statements) in the form of machine diagrams obtained using computer technology, as well as magnetic tapes, disks, floppy disks and other computer media.
As mentioned above, the primary documents for accounting for materials: receipt orders, materials acceptance certificates, limit-fence cards, invoices, etc. Reflected in accounting registers. The main register for the movement of materials in the order journal No. 10 records only those transactions for which the account is credited. Transactions that debit the account will be recorded in the general ledger. The monthly totals of each order journal show the total amount of credit turnover of the account, the transactions of which are taken into account in this journal, and the amount of debit turnover of each account corresponding to it.
Business transactions are recorded in journals - orders as they are completed and documented. Therefore, a systematic entry in journals is also a chronological entry.
To verify the correctness of the entries in the order journals, the total total for the account credit is calculated and recorded in the journal directly from the documents. The resulting total is compared with the totals for debited accounts displayed in separate columns of the journal.
Main features of the journal-order form of accounting:
The use of journals for accounting of business transactions - orders, in which entries are made only on a credit basis;
Combination of synthetic and analytical accounting in a number of journals;
Combining systematic recording with chronological recording in order journals;
Reflection in journals - orders of business transactions in the context of indicators necessary for control and reporting;
Reducing the number of records due to the rational construction of journals - orders and the General Ledger.
From the order journal, information goes to the general ledger, and then to the company’s balance sheet. In the balance sheet, materials are reflected at actual cost, section 2 of the balance sheet asset “Current assets”, in the line “Inventories”.
Audit of inventories
The documents regulating the accounting of inventories include the following:
1. Regulations on accounting and financial reporting in the Russian Federation (Order of the Ministry of Finance of the Russian Federation No. 34n dated July 28, 1998
2. Accounting Regulations “Accounting for Inventories” (PBU No. 5 01)
3. Chart of accounts and instructions for its use
4. Guidelines for accounting of inventories (approved by order of the Ministry of Finance of the Russian Federation No. 119n dated December 28, 2001).
5. Tax Code of the Russian Federation (Parts 1 and 2).
The purpose of an audit of inventory accounting is to confirm the reliability of data on the availability and movement of inventory, to establish the correctness of registration of operations on inventory in accordance with the current regulations of the Russian Federation.
Here it is necessary to check how accounting is kept on synthetic accounts 10,11,14, 15, 16 and 19. The main attention should, of course, be paid to account 10 “Materials,” which is divided into subaccounts according to groups of material assets.
The main sources of information are primary documents on inventory accounting and various analytical and synthetic registers. Predominantly unified accounting documents are used as primary documents for accounting for materials.
General data on the accounting of material assets and inventories are checked according to the articles of section 2 “Current assets” of the balance sheet asset (form 1) on lines 210, 211, 212, 213, 218 and according to such accounting registers as the General Ledger, order journals No. 6, 10, 10 1, auxiliary statement No. 10 with the memorial order form of accounting or the corresponding machine diagrams obtained on personal computers.
First of all, it is necessary to check the provisions of the accounting policy for accounting for inventory, which are reflected in the document “Accounting Policy”. In this case, special attention should be paid to:
How are material assets accounted for - at the actual cost of their acquisition (procurement) or at accounting prices;
What method is used to write off material assets as production costs?
What method is used to account for the movement of material assets in warehouses?
Control over the accounting work performed by the accounting department and the correspondence of accounts for the movement of inventory items is carried out by observing the rules for accounting for individual business transactions.
An oral survey is used in the process of obtaining answers to the auditor’s questionnaire on a preliminary assessment of the state of inventory accounting, as well as in the process of checking them when clarifying with specialists certain provisions of completed business transactions that are questionable or unclear.
To confirm the correctness of reflection in accounting of receipts and expenditures of inventory items, the completeness and timeliness of their reflection in accounting registers, and the validity of their assessment, document verification is used.
Transactions reflected in primary accounting, in order journals, statements, the General Ledger, and financial statements are verified during tracking. Particular attention here should be paid to the correspondence of accounts, amounts of turnover and balances in the analytical and synthetic accounting registers.
When comparing the availability of inventory in different periods, data from the report on the movement of inventory with accounting data, assessing the relationships between various report items and comparing them with data for previous periods, analytical procedures can be applied.
When checking the accounting for the receipt of materials, first of all they clarify which option is used by the subject being checked: using accounts 15 and 16 or without using them. Next, they control the correct execution of primary documents for the receipt of materials, their evaluation, and maintaining analytical records (by item numbers, articles, etc.). At the same time, it is established how the VAT was allocated, allocated to account 19 and subsequently written off to account 68 of the VAT sub-account.
The auditor also checks how accounting is maintained for uninvoiced deliveries and materials that have been paid for but not received at the warehouse (materials in transit).
For transactions involving the receipt of materials, the auditor also checks transactions for the acquisition of materials received through exchange (barter), received free of charge, etc.
When checking the organization of accounting for the movement of material assets in warehouses, first of all, it is necessary to control the organization of the warehouse facilities and the access control system. Next, they check how the warehouse accounting of materials is organized and how control is carried out by the accounting department. Enterprises can mainly use three main options for accounting for the movement of materials in warehouses: the operational accounting (balance) method, the card-documentation method, and the cardless method.
If the balance method is used, then the auditor checks the statements of receipt and consumption of materials, and compares the totals of these statements with the balance sheets. The second method involves the compilation in accounting of quantitative and total turnover sheets for groups of materials. In this case, the auditor reviews these statements and reconciles the balances from the warehouse accounting card. Usually, selective reconciliation is carried out, since continuous control is a very labor-intensive operation. The third method is the most effective. It is usually used when using a personal computer (PC). In this case, warehouse accounting cards are not maintained in the usual form. The warehouse accounting process itself is not carried out in the usual way. The warehouse accounting process itself is organized on a PC, and turnover sheets are compiled for certain periods (month, quarter). The auditor gets acquainted with the available documents and finds out how the warehouse accounting data is reconciled with the accounting data.
Value added tax is written off in accordance with the provisions of Chapter 21 of the Tax Code of the Russian Federation “Value Added Tax” and is recorded as the debit of account 19, subaccount “VAT on purchased material resources” in correspondence with the credit of account 60 “Settlements with suppliers and contractors”, accounts 76 “Settlements with various debtors and creditors”, etc. The auditor needs to check how the balance on account 19 was formed and how it was allocated to account 68. VAT on material resources is written off in full to account 68 at the time of payment of invoices.
Particular attention should be paid to checking operations for the release of material assets into production. For this purpose, the enterprise can apply one of the following valuation methods: at the cost of a unit of inventory; at average cost; at the cost of the first purchases (FIFO method);
The first method involves writing off each unit of materials at the purchase price or at the cost of a unit of inventory. It is used if the range of material assets is small. The second method (average cost estimation) is the most common. When using it, it is important to correctly set average prices.
The FIFO method of inventory valuation is based on the assumption that material resources are used during the reporting period in the sequence of their acquisition. At the end of the reporting period, there remain in the warehouse the balance of material assets at the actual cost of the latest purchases, and the material assets of earlier purchases are written off to the cost of production.
Verification of the correctness of attribution and write-off of material assets formed as a result of shortages and thefts is carried out by the auditor if such data is discovered. They are possible as a result of force majeure (earthquake, flood, fire) or are discovered during inventory. The write-off of amounts of shortages, thefts and losses from damage to valuables is regulated by law and constituent documents and is reflected in the credit of account 94 “Shortages and losses from damage to valuables” and the debit of accounts 73.91, etc.
The final stage of the audit is control over the maintenance of consolidated records of material assets. This data is checked against the order journal f. No. 10, statements f. No. 10,11, 10с, 14,15с, and the General Ledger.