The instructions for users of the 1C: Accounting program for a construction organization, issued by the IMPULS-IVTs Group of Companies, contain detailed step-by-step guidance on how to switch to a new, more advanced version of the software. To get acquainted with it, click.
What
Program "1C: Accounting for a construction organization" is intended to automate accounting and tax accounting of investment entities that have the right to combine the functions of two or more entities.
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The main delivery includes the 1C:Enterprise 8 platform, configuration, a complete set of documentation, a license to use the configuration (hardware protection key) and a license to use the 1C:Enterprise 8 system (hardware protection key) for one workstation. Also, the main delivery includes a three-month subscription to the information technology support (ITS) disk.
To expand the number of workstations, users of the software product must purchase the required number of additional multi-user configuration licenses and the same number of licenses for the 1C:Enterprise 8 platform.
The program is intended for
- investors,
- customers,
- users of capital investment objects,
- construction contractors.
The result of using the program "1C: Accounting for a construction organization"
- Operational accounting of capital construction projects for investors, customers, and contractors.
- Interaction between investor and specialized customer.
- Interaction between the general contractor and subcontractors
- Raising borrowed funds.
- Attracting co-investors.
- Operational accounting of additional costs arising during construction (encumbrance).
Functionality of "1C: Accounting for a construction organization"
- Planning capital investment limits in the context of construction projects, cost items for construction
government and contractors. - Planning of costs for the maintenance of the divisions of the construction customer in the context of cost items, subject to
divisions and sources of financing. - Accounting for the implementation of construction and installation works in the context of construction sites, construction projects, cost items
for construction, technological cost structure, contractors with the formation of a cost certificate
construction work and costs according to the KS-3 form. - Accounting for VAT on capital investments in the context of capital investment objects.
- Accounting for equipment requiring installation in the context of construction sites and storage locations, accounting
procurement and storage costs for equipment broken down by cost items. - Accounting for the receipt and disposal of construction materials in the context of construction projects and storage locations,
accounting for procurement and storage costs for materials broken down by cost items. - Accounting for the issuance of materials to contractors as customer-provided raw materials and write-offs as they are consumed.
- Accounting for the costs of maintaining the divisions of the construction customer (the construction customer itself
and procurement services) in the context of approved estimates, cost items and sources of financing, dis-
distribution of costs for construction projects. - Accounting for the receipt of funds and the use of targeted financing by source
kov financing. - Control and adjustment of mutually used funds from funding sources.
- Accounting for transactions involving the transfer of completed construction projects to investors with the execution of KS-11 acts
and KS-14. - Availability of analytical reports on the movement of funds from funding sources, accounting of capital investments
marriages, inventory items, settlements with counterparties. - Availability of a set of primary documents for accounting for capital investments and work in progress
construction projects, accounting of inventory materials and other documents used by the construction customer, approved
given by the Resolutions of the State Statistics Committee of the Russian Federation. - Formation of equity contribution and settlements under agreements for the assignment of rights of claim.
- Formation of the planned cost of construction and installation works with the possibility of creating a local
estimates, statements of labor and material resources, calculation of marginal income according to the estimate, and then
expression of the transfer of completed work on the basis of the created estimate with the formation of a unified
certified act of transfer of completed construction work KS-2. - Accounting for construction and installation works in the context of construction projects, accounting for work in progress
by cost items, reflecting the stages of implementation of construction contracts in the form of cost certificates
work performed using standardized printing forms KS-3. - Possibility of generating a summary certificate in the KS-3 form.
- Separate accounting of construction and installation work performed in-house and by third parties
contractors, as part of the cost of construction work and as part of revenue from sales
construction and installation works. - Accounting for the customer's services accepted from the subcontractor, reflecting the implementation of the general contractor's services to the customer
with the ability to calculate their volume both as a percentage of construction and installation work, and as direct sums
mami. - Accounting for accepted subcontract work on objects with the possibility of using accepted acts when transferring
delivery of work to the customer, as the transfer of subcontracting work. - Industry accounting of industrial inventories: warehouse accounting of materials according to materially responsible
persons, accounting of workwear, special equipment, inventory and equipment. Automated formation
industry unified forms for accounting of workwear and equipment “Workwear Accounting Card”
according to the MB-2 form, reports on the movement of materials “Material Report” and “Vedomosti 10-s”. - Accounting for uninvoiced supplies using the unified form M-7. Accounting for material write-offs
fishing by objects according to the M-29 form. - Possibility of distribution of indirect costs for construction projects according to the volume of machinery used
hours of construction equipment used in construction and installation work. - Accounting for mutual settlements with suppliers, subcontractors, buyers and customers with the conclusion of a universal
greasy reconciliation reports. Formation of journal order No. 6 for suppliers and subcontractors, statements
No. 5c for customers. - Carrying out bilateral and trilateral acts of mutual settlements on settlement accounts with counterparties.
Inventory of mutual settlements with the formation of a unified form INV-17. - Accounting for products, works, services produced (performed) through auxiliary production.
Calculation of the cost of auxiliary production. - Analysis of costs for work performed in-house and with the involvement of subcontractors
tions. Analysis of customer payments for accepted stages of construction contracts. Payment Analysis
subcontracting work in the context of construction projects. - Preparation of regulated accounting and tax reporting.
The program covers the full investment cycle in the following blocks:
- Investor accounting and taxation
- Accounting for customer activities and taxation
- Contractor accounting and taxation
Strict reporting forms are printed or generated using automated systems (clause 4 of the Regulations approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359).
Forms produced by printing must be recorded by name, series and numbers in the document form accounting book. The form of such a book for commercial organizations has not been approved. Therefore, the organization needs to develop it independently. You can take the following as a basis for developing your own document form:
- book form for recording documents of strict reporting OKUD 0504819;
- form of the book of accounting of strict reporting forms OKUD 0504045.
The sheets of the book of accounting forms must be numbered, laced, signed by the head and chief accountant of the organization, and also sealed.
This follows from paragraph 13 of the Regulations, approved by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359, and letter of the Ministry of Finance of Russia dated August 31, 2010 No. 03-01-15/7-198.
Accounting for forms produced using automated systems is carried out automatically using software that allows you to obtain information about issued strict reporting forms. In this regard, when generating strict reporting forms in an automated way, the organization must comply with the following requirements:
- the automated system must be protected from unauthorized access, identify, record and store all operations with the document form for at least five years;
- When filling out and issuing a document form, the automated system stores the unique number and series of its form.
This is stated in paragraph 11 of the Regulations, approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.
Receive the BSO on the same day with an acceptance certificate. It can be drawn up, for example, according to the form approved by the GMEC protocol of June 29, 2001 No. 4/63-2001. The act must be approved by the head of the organization and signed by members of the commission for the acceptance of strict reporting forms. The composition of the BSO acceptance committee is fixed by order of the head of the organization. Such rules are provided for in paragraph 15 of the Regulations approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.
Storage
The head of the organization must, by order, appoint someone responsible for the storage and issuance of strict reporting forms. An agreement on full financial responsibility must be concluded with this employee and conditions must be created for him to store SSO. Strict reporting forms must be stored in metal cabinets, safes or specially equipped rooms, which are sealed or sealed daily. Such rules are established by paragraphs 14 and 16 of the Regulations, approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.
Situation: when organizing the accounting and storage of strict reporting forms, is it necessary to apply the instructions approved by the protocol of the State Interdepartmental Expert Commission on Cash Registers (GMEC) dated June 29, 2001 No. 4/63-2001?
Answer: yes, it is necessary.
Minutes of the GMEC dated June 29, 2001 No. 4/63-2001 have not been canceled to date. However, it was drawn up on the basis and during the validity of regulatory legal acts that have lost their force. Therefore, it can be applied to the extent that does not contradict the Regulations approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.
Accounting: acquisition of BSO
Reflect the purchase of strict reporting forms in accounting with the following entries:
Debit 10 (15) Credit 60
– the receipt of strict reporting forms is reflected;
Debit 20 (23, 25, 26, 44...) Credit 10 (16)
– strict reporting forms were transferred to the organization’s divisions for use (at the time of transfer of the forms for reporting).
Such rules are established by paragraph 22 of the instructions approved by the GMEC Protocol of June 29, 2001 No. 4/63-2001, and paragraph 15 of the Regulations approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.
The receipt of strict reporting forms should also be reflected in off-balance sheet account 006. This is explained by the fact that the movement of such documents requires additional control (Chart of Accounts). Reflect the BSO on the balance sheet in a conditional valuation. Such rules are established in the Instructions for the Chart of Accounts. The conditional valuation can be equal to the actual price or any other value, for example 1 rub. The procedure for determining the conditional valuation is fixed in the accounting policy for accounting purposes (clause 4 of PBU 1/2008).
Organize analytical accounting on account 006 according to the places where strict reporting forms are stored (divisions, responsible persons), for example, you can enter the following subaccounts: “BSO in accounting”, “BSO in the department” (Chart of Accounts). Reflect the movement of the BSO on the balance sheet based on the intake control sheet. It is on the basis of this document that it is necessary to conduct turnover on account 006. Check the data on the control sheets monthly with the accounting book of strict reporting forms. Such rules are established by paragraph 22 of the instructions approved by the GMEC Protocol of June 29, 2001 No. 4/63-2001.
Accounting: BSO movement
In accounting, reflect the movement of strict reporting forms with the following entries:
Debit 006 subaccount “BSO in accounting”
– strict reporting forms were capitalized in off-balance sheet accounting in conditional valuation;
Debit 006 subaccount “BSO in the department” Credit 006 subaccount “BSO in accounting”
– strict reporting forms were handed over to the department employee for reporting;
Credit 006 subaccount “BSO in the division”
– strict reporting forms in off-balance sheet accounting were written off.
In addition to the forms issued to customers instead of a cash register receipt, on account 006 take into account:
- check books;
- liter petrol coupons;
- work books;
- vouchers received by the organization in the branches of the FSS of Russia;
- other similar documents.
Once the BSO is completed, it becomes the primary document. If such a document was paid for at the expense of the organization and indicates an unfulfilled obligation in relation to it, then such documents are called monetary and are recorded in account 50-3 “Cash documents”. Such documents include:
- travel documents (air and train tickets);
- cash coupons for gasoline;
- vouchers purchased by the organization;
- other similar documents.
An example of reflecting in accounting and taxation the receipt and use of strict reporting forms
CJSC Alfa provides laundry services and uses strict reporting forms.
On August 23, Alpha purchased 100 strict reporting forms “Work Order”, the total cost of which was 236 rubles, including VAT - 36 rubles. During the remainder of the month, 28 forms were issued. The organization keeps records of materials without using accounts 15 and 16. On the off-balance sheet account, strict reporting forms are taken into account in the conditional valuation of 1 ruble.
Alpha determines income and expenses using the accrual method. Income tax is paid monthly. Due to the fact that the procedure for accounting for expenses on strict reporting forms is not established in Chapter 25 of the Tax Code of the Russian Federation, the accounting policy for tax purposes of Alpha stipulated that these expenses are included in material expenses and are indirect when calculating income tax.
The purchase of forms was reflected in accounting with the following entries:
Debit 10 Credit 60
– 200 rub. (236 rubles – 36 rubles) – strict reporting forms have been capitalized;
Debit 19 Credit 60
– 36 rub. – VAT is allocated from purchased forms;
Debit 68 subaccount “VAT calculations” Credit 19
– 36 rub. – accepted for deduction of VAT on forms;
Debit 006
– 100 rub. – strict reporting forms were capitalized for the balance sheet in the conditional valuation;
Debit 20 Credit 10
– 56 rub. (200 rubles/piece: 100 pieces × 28 pieces) – strict reporting forms were handed over to the responsible person;
Credit 006
– 28 rub. – strict reporting forms issued to clients were written off.
The accountant recorded these printed forms in the book of strict reporting forms.
In tax accounting, the cost of 28 issued forms is 56 rubles. was included in expenses in August.
BASIC: income tax
Situation: how to take into account the costs of purchasing strict reporting forms when calculating income tax?
On the one hand, the costs of purchasing strict reporting forms on the basis of subparagraph 2 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation. This is explained by the fact that these costs are associated with payments for services rendered, i.e., the purchased forms are used for production needs.
On the other hand, these costs can be be taken into account as part of the stationery and attributed to other expenses (subclause 24, clause 1, article 264 of the Tax Code of the Russian Federation). A similar point of view is expressed by the Russian Ministry of Finance in a letter addressed to organizations using the simplified system (letter dated May 17, 2005 No. 03-03-02-04/1/123). The conclusions of the financial department can be extended to organizations that apply the general taxation system (clause 2 of article 346.16 of the Tax Code of the Russian Federation).
Thus, the organization must independently decide whether to classify such expenses as material or other (clause 4 of Article 252 of the Tax Code of the Russian Federation). Fix your choice in your accounting policy for tax purposes (Article 313 of the Tax Code of the Russian Federation).
BASIS: VAT
VAT on purchased strict reporting forms can be deducted if the following conditions are met:
- the tax is presented by the supplier;
- strict reporting forms were purchased for transactions subject to VAT;
- strict reporting forms are accepted for registration;
- there is an invoice for them.
This is stated in Article 171 of the Tax Code of the Russian Federation.
The exception to this rule is when:
- organization enjoys VAT exemption ;
- uses forms in tax-free VAT transactions.
In these cases, include input VAT in the cost of strict reporting forms. This follows from paragraph 2 of Article 170 of the Tax Code of the Russian Federation.
simplified tax system
If a simplified organization pays a single tax on income, then the costs of purchasing strict reporting forms do not affect the tax base. Such organizations do not take into account any expenses (clause 1 of article 346.14, clause 1 of article 346.18 of the Tax Code of the Russian Federation).
If an organization pays a single tax on the difference between income and expenses, the input VAT presented by the supplier when purchasing strict reporting forms, include in expenses (Subclause 8, Clause 1, Article 346.16 of the Tax Code of the Russian Federation).
Situation: how can a simplified organization take into account the cost of strict reporting forms? The organization pays a single tax on the difference between income and expenses.
The answer to this question depends on the type of forms.
For some strict reporting forms, special expense items are provided. Thus, take into account the costs of purchasing check books as part of the costs of banking services (subclause 9, clause 1, article 346.16 of the Tax Code of the Russian Federation). A similar point of view is expressed by the Russian Ministry of Finance in letter dated May 25, 2007 No. 03-11-04/2/139. Take these expenses into account when calculating the single tax after they have been paid (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).
According to strict reporting forms used instead of cash registers, the tax accounting procedure is not clearly established in the legislation.
On the one hand, the costs of purchasing strict reporting forms can be classified as material expenses (subparagraph 5, paragraph 1 and paragraph 2, Article 346.16, subparagraph 2, paragraph 1, Article 254 of the Tax Code of the Russian Federation). This is explained by the fact that these costs are associated with payments for services rendered, i.e., the purchased forms are used for production needs.
On the other hand, these costs can be classified as stationery (Subclause 17, Clause 1, Article 346.16 of the Tax Code of the Russian Federation). A similar point of view is expressed by the Russian Ministry of Finance in letter dated May 17, 2005 No. 03-03-02-04/1/123.
UTII
The object of UTII taxation is imputed income (clause 1 of Article 346.29 of the Tax Code of the Russian Federation). Therefore, the cost of purchasing strict reporting forms does not affect the calculation of the tax base.
OSNO and UTII
Strict reporting forms can be used both in the activities of an organization subject to UTII and in activities on the general taxation system. As a rule, it is known what type of activity the calculations for which a strict reporting form is drawn up, used instead of cash registers, are related to. Accordingly, the costs of purchasing forms and the amount of VAT paid can be determined on the basis of direct calculation. This procedure follows from paragraph 4 of Article 149, paragraph 9 of Article 274 and paragraph 7 of Article 346.26 of the Tax Code of the Russian Federation.
In some cases, it is impossible to determine in what type of activity BSOs are used. Therefore, the costs of their acquisition cannot be directly allocated. In this case, distribute them in proportion to the share of income from each type of activity (Clause 9 of Article 274 of the Tax Code of the Russian Federation). The need to use this method may arise, for example, when distributing expenses according to a checkbook.
VAT, which can be deduct for distributed expenses on BSO, calculate according to the methodology established in paragraphs 4 and 4.1 of Article 170 of the Tax Code of the Russian Federation.
To the received share of expenses for the activities of an organization subject to UTII, add the amount of VAT that cannot be deducted (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).
A.S. Kolosovskaya, tax consultant
How to work correctly with strict reporting forms
The procedure for registration, storage, destruction of BSO and reflection of transactions with them in accounting
As you know, organizations and entrepreneurs providing services to the public have the right to issue strict reporting forms (SSR) to customers instead of cash register checks )clause 2 art. 2 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” (hereinafter referred to as the CCP Law).
In this article we will look at how to correctly work with such forms from the moment of their acquisition until destruction, as well as how to reflect the movement of BSO in accounting and tax accounting.
The form depends on the type of service
To determine which form you need to use, you need to check to see if there is a current approved form for your type of service. If there is such a form, then you need to use it, and if not, you will have to develop the form yourself O pp. 3, 5, 7 Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment, approved. Decree of the Government of the Russian Federation dated May 6, 2008 No. 359 (hereinafter referred to as the Regulations),. Let us recall that whether a type of activity belongs to services provided to the population is determined by the All-Russian Classifier of Such Services (OKUN )All-Russian classifier of services to the population OK 002-93, approved. Resolution of the State Standard of Russia dated June 28, 1993 No. 163.
BSO forms approved “from above”
For certain types of services, BSO forms can be developed and approved by any federal government agency And pp. 5-7 Provisions. For example, the Ministry of Transport has the right to establish forms of air tickets and other documents used in the provision of services for air transportation of passengers, baggage, cargo V clause 4 art. 105 of the Air Code of the Russian Federation; subp. 5.2.3 clause 5 of the Regulations on the Ministry of Transport of the Russian Federation, approved. Decree of the Government of the Russian Federation dated July 30, 2004 No. 395; Order of the Ministry of Transport of Russia dated May 18, 2010 No. 116.
The following are currently in effect BS approved by the Ministry of Finance ABOUT clause 3 of the Regulations... approved. Decree of the Government of the Russian Federation of March 31, 2005 No. 171 (lost force) :
- receipt for insurance premium (payment )approved By Order of the Ministry of Finance of Russia dated May 17, 2006 No. 80n;
- receipt for payment for gasification and gas supply services I approved By Order of the Ministry of Finance of Russia dated 02/09/2007 No. 14n;
- tourist package A approved By Order of the Ministry of Finance of Russia dated July 9, 2007 No. 60n;
- deposit ticket and safety receipt I approved By Order of the Ministry of Finance of Russia dated January 14, 2008 No. 3n;
- receipt for payment for veterinary services G approved By Order of the Ministry of Finance of Russia dated 04/09/2008 No. 39n.
Now about how to use the old BSOs, approved even before the entry into force of the current Regulations on cash payments without CC T:
- BSO approved by the Ministry of Finance during the period of validity of the old Regulations on cash payments without cash registers (from 04/12/2005 to 05/20/2008) must be used by everyone who provides the types of services for which these forms were developed And clause 2 of the Decree of the Government of the Russian Federation of May 6, 2008 No. 359; clause 3 of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment, approved. Decree of the Government of the Russian Federation of March 31, 2005 No. 171 (lost force);
- BSO approved before 04/12/2005 could only be applied until 12/01/200 8clause 2 of the Decree of the Government of the Russian Federation of May 6, 2008 No. 359; Letter of the Ministry of Finance of Russia dated 06/09/2009 No. 03-01-15/6-291. Although even now there are still organizations that use such outdated forms of BSO. For example, there are hotels that issue invoices to their guests upon receipt of payment in form No. 3-G Order of the Ministry of Finance of Russia dated December 13, 1993 No. 121. However, the Ministry of Finance explains that this form of form can no longer be used as a strict reporting document. T Letters of the Ministry of Finance of Russia dated 08/07/2009 No. 03-01-15/8-400, dated 01/19/2009 No. 03-01-15/1-11.
As a result, those who continue to use outdated BSO are fined by tax authorities under Art. 14.5 of the Code of Administrative Offenses of the Russian Federation for non-use of cash registers. However, they lose sight of the fact that old forms usually contain all the necessary details. Therefore, in most cases, courts cancel the fine, explaining that the only requirement for the form is that it contains the required details V Resolution of the Federal Antimonopoly Service of the Eastern Military District dated June 10, 2009 No. A39-649/2009; FAS DVO dated March 25, 2009 No. F03-997/2009; FAS MO dated July 7, 2009 No. KA-A41/5848-09; FAS NWO dated October 19, 2009 No. A44-1605/2009; FAS CO dated 04.08.2009 No. A62-2237/2009. True, there is also a court decision in favor of the tax authorities V Resolution of the Federal Antimonopoly Service No. F03-2286/2009 dated June 3, 2009. However, having recognized that there was an offense, the court nevertheless released the service provider from liability due to the insignificance of the crime. O Art. 2.9 Code of Administrative Offenses of the Russian Federation; - old SSRs can also be used if the authority empowered to approve SSR forms has not yet developed them l clause 2 of the Decree of the Government of the Russian Federation of May 6, 2008 No. 359.
BSO forms developed independently
If you find out that there is no mandatory BSO form for your services (and in most cases this is exactly the case), then since May 2008 you have the right to independently develop a BSO form ABOUT Information letter from the Ministry of Finance of Russia dated August 22, 2008. It is only important to include in the BSO all the mandatory details listed in the Regulations And clause 3 of the Regulations. That is, there cannot be fewer details than indicated, but you can add additional details to the BSO O subp. "k" clause 3 of the Regulations. However, you should not be particularly zealous with additional details. After all, even if you, having filled out all the required details, do not fill in the additional details you entered, then the court could theoretically equate this to failure to issue a BSO and you will be fined for not using the CC T Art. 14.5 Code of Administrative Offenses of the Russian Federation.
The layout of the details in the form is also left to the service providers.
If there is no mandatory BSO form for your services, develop it yourself in compliance with the requirements of the Regulations and approve it by order of the organization. You can take the old BSO form as a sample, removing from there references to the details of the regulatory document that approved the form and the OKUD code. This will save you from unnecessary legal disputes about the legality of using old BSO forms.
And one more requirement common to all forms: the form must allow simultaneous filling out of a copy of the form or have a tear-off part b clause 8 of the Regulations.
Mandatory BS details ABOUT clause 3 of the Regulations :
- name of the document, its six-digit number and series;
- name and legal form - for organization or f. And. O. - for an entrepreneur;
- the location of the permanent executive body of the organization, and if there is none, of another body or person that has the right to act on behalf of the organization;
- TIN of the organization or entrepreneur that issued the document;
- type and cost of service;
- amount of payment;
- dates of calculation and preparation of the document;
- position, f. And. O. the person responsible for the transaction, his personal signature, the seal of the organization or entrepreneur.
Except when:
- <или>the authority that developed the form also established a special procedure for filling it out I subp. "a" clause 8 of the Regulations;
- <или>all BSO details are filled in typographically during its manufacture And subp. "b" clause 8 of the Regulations;
- <или>all BSO details are filled in electronically e subp. “c” clause 8 of the Regulations.
Can a cash receipt order (PKO) )unified form No. KO-1, approved. Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88 replace BSO?
The PKO and the receipt for it can be used as a BSO if they are produced in a printing house and they contain all the details required for a BSO. Many courts also think the same. s see, for example, Resolution of the Federal Antimonopoly Service ZSO dated 05.11.2009 No. A45-10533/2009; FAS PO dated 08.10.2009 No. A65-12792/2009. True, the existence of legal disputes shows that such actions are not approved by the tax authorities. There is also a court decision not in favor of the organization And Resolution of the Federal Antimonopoly Service NWZ dated September 3, 2009 No. A21-1389/2009.
In addition, if your cash receipt orders are not just primary cash documents, but also BSO, then you will have to draw up, store and account for them in the same way as strict reporting forms. So it’s safer to develop the form yourself and use it.
How to make BSO
Strict reporting forms must be prepared b clause 4 of the Regulations:
- <или>in a typographical way;
- <или>using automated systems.
BSO printing houses have printed before. Let us only remind you that the printing BSO must additionally indicate information about the manufacturer (abbreviated name, tax identification number, location, number and year of order, circulation )clause 4 of the Regulations, clause 9 of the Regulations.
What is an automated system? In fact, it is the competence of the Ministry of Industry and Trade to provide clarification on this issue. A Letters of the Ministry of Finance of Russia dated 08/03/2010 No. 03-01-15/6-170, dated 02/03/2009 No. 03-01-15/1-43, dated 03/06/2009 No. 03-01-15/2-96. He hasn't issued any clarification yet.
The Regulations establish only the requirements for the automated system, according to which it must A clause 11 of the Regulations:
- have protection from unauthorized access;
- identify, record and store all transactions with the form for at least 5 years;
- save the unique number and series of the form.
At the same time, regulatory authorities believe that an ordinary computer is not suitable for the production of BSO. The reason is that it does not provide protection, recording and storage of information about the form. According to the Ministry of Finance and tax authorities, the automated system must meet the requirements for cash registers e Letters of the Ministry of Finance of Russia dated November 25, 2010 No. 03-01-15/8-250, dated February 3, 2009 No. 03-01-15/1-43; Letter of the Federal Tax Service of Russia for Moscow dated November 30, 2009 No. 17-15/126038.
So this question still remains open.
We buy, store and destroy BSO
Attention
A damaged form cannot simply be thrown away. It must be crossed out and attached to the blank book of accounts. V clause 10 of the Regulations.
First, you need to select the employee responsible for SSR. An agreement on full financial responsibility must be concluded with such an employee. And Art. 244 Labor Code of the Russian Federation; clause 14 of the Regulations. He will receive BSOs, take them into account in a special book, be responsible for their safety, fill them out himself or give them to those employees who receive cash as payment for services. The responsible employee must accept the purchased forms in the presence of a commission created by order of the head, checking the number of forms, series and numbers with the data in the printing invoice. Based on the results of acceptance, the commission draws up an act of acceptance of the forms in any form, and the responsible employee records their arrival in the BS accounting book ABOUT pp. 13, 15 Regulations. And when handing over the forms to the employee who will directly pay the clients, the person responsible for the forms indicates in the BSO accounting book the consumption and balance of the forms.
Let’s say right away that if you issued a BSO immediately after the provision of the service and the proceeds ended up in the cash book for that day, then no one will be able to hold you administratively liable just for the lack of a BSO accounting book and acts on their acceptance and destruction. T Art. 14.5, Art. 15.1 Code of Administrative Offenses of the Russian Federation. And since the acts and book of accounting of the BSO are not primary documents and not accounting registers, you can be fined under Art. 120 of the Tax Code of the Russian Federation, the tax authorities will also not succeed.
However, for this reason, you should not refuse to draw up a book and act on the destruction of the BSO. After all, the organization itself is primarily interested in their design. You also need to control the number of forms that employees have. But a service is not a product, and inventory can reveal little. Whereas the BSO accounting book immediately shows that you, for example, handed over 100 forms to an employee who accepts money from customers for services, but only 80 were returned to you. This means that the employee will have to explain where he put the remaining 20 forms. In our opinion, what can really be neglected is the act of accepting the forms - to accept the BSO, an accounting book and an invoice for the forms issued by the printing house are quite sufficient.
There is no unified form for the BSO accounting book, so you can develop it yourself, or you can take the form from the GME Guidelines TO Appendix No. 6 to the Instructions for the use, production, storage, and recording of strict reporting documents (Appendix No. 2 to the Minutes of the GMEC meeting dated June 29, 2001 No. 4/63-2001) or use the book form approved by the Ministry of Finance for public sector employees V Order of the Ministry of Finance of Russia dated September 23, 2005 No. 123n. Its sheets must be numbered, laced, signed by the manager and chief accountant and sealed with the seal of the organization And clause 13 of the Regulations.
We warn the employee
Filling out not all details of the BSO is equivalent to its failure to issue it, which will lead to the imposition of a fine for non-use of the CC T Art. 14.5 Code of Administrative Offenses of the Russian Federation; clause 4 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16; clause 3 of the Regulations; Resolution of the Federal Antimonopoly Service of the Far East Branch of February 28, 2007 No. F03-A51/07-2/123; FAS North Caucasus Region dated April 29, 2009 No. A32-18480/2008-56/286-13AZH:
- for organization - from 30,000 to 40,000 rubles;
- for an employee whose job responsibilities include issuing BSO - from 1,500 to 2,000 rubles.
There are no complex requirements for the procedure for storing BSO - it is enough if you store the forms in a safe, which must be sealed at the end of each working day b clause 16 of the Regulations. In addition, the inventory of forms must be carried out simultaneously with the inventory of cash in the cash register. e clause 17 of the Regulations; pp. 3.39, 3.40, 3.41 Methodological guidelines for inventory of property and financial obligations, approved. By Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49; pp. 37, 38 Procedure for conducting cash transactions in the Russian Federation, approved. By decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40.
Copies and spines of used and damaged forms, packed in sealed bags, must be stored for at least 5 years from the end of the year in which they were used. When this period ends and a month has passed since the last inventory of the BSO, they can be destroyed by creating a commission and drawing up an act of destruction of the blanks V clause 19 of the Regulations, clause 1.4 of the List of standard management archival documents generated in the process of activities of state bodies, local governments and organizations, indicating storage periods, approved. By Order of the Ministry of Culture of Russia dated August 25, 2010 No. 558. You can develop the form of such an act yourself or take the form of the act developed for state employees. V Appendix No. 2 to the Instructions for Budget Accounting, approved. By Order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n.
We take into account the BSO
IN accounting BSO is reflected in off-balance sheet account 006 “Strict reporting forms” in a conditional valuation e Chart of accounts for financial and economic activities of organizations, approved. By Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. It is easier to evaluate BSO in the amount of actual costs for their production.
Previously, GMEC recommended that purchased BSOs be first accounted for in account 10 “Materials” at their actual cost and, as they are used, written off to the expense account A Instructions for the use, production, storage, and recording of strict reporting documents (Appendix No. 2 to the Minutes of the GMEC meeting dated June 29, 2001 No. 4/63-2001). However, this, firstly, complicated accounting. And secondly, it generally contradicted the purpose of account 10, since BSOs themselves do not have any value, and therefore they can hardly be called inventories. For these reasons, it is incorrect to use account 10 for BSO accounting. Typically, the cost of the forms immediately upon posting them is included in the costs by posting: the debit of account 26 “General business expenses” (or 44 “Sales expenses”) and the credit of account 60 “Settlements with suppliers and contractors”.
Or office expenses V subp. 17 clause 1 art. 346.16 Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated May 17, 2005 No. 03-03-02-04/1/123.
Example. Accounting for strict reporting forms
/ condition / Artel LLC repairs shoes on orders from individuals (household services to the public).
08/01/2010 accountant-cashier V.L. Orionova received from the printing house (according to the invoice dated 08/01/2010 No. 509) 1000 receipts (BSO), according to which the company accepts cash proceeds.
The cost of printing services is 1062 rubles. (including VAT 162 rubles). Series of LH forms, numbers from 000001 to 001000.
The next day, 08/02/2010, 70 forms were handed over to shoemaker A.V. Merkuryev, who provides shoe repair services and accepts payments from customers. The shoemaker's right to receive strict reporting forms in the accounting department is provided for by order of the head of the LLC dated January 11, 2010 No. 5. On August 2, 2010, the shoemaker handed over five copies of receipts for payment for shoe repair services. In addition, the shoemaker spoiled two receipts and also handed them over to the accounting department.
/ solution / For off-balance sheet account 006, the organization opened sub-accounts: 006-1 “Receipt forms in the accounting department”, 006-2 “Receipt forms from the contractor”. Off-balance sheet accounting of BSO is carried out in the amount of actual costs. The cost of 1 form is 0.9 rubles.
((1062 rub. - 162 rub.) / 1000 pcs.).
Receiving forms from the printing house and issuing them to shoemaker V.L. Orionova reflected in the BSO accounting book. She also included damaged forms with the book.
Book of registration of receipt forms for the provision of repair services for 2010
| date | From whom it was received and to whom it was released | Basis (name, number and date of the document) | Coming | Consumption | Remainder | ||||||
| number | month | year | quantity | series and form number | quantity | series and form number | signature of the person receiving the forms | quantity | series and form number | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
| 01 | 08 | 2010 | Printing house | Consignment note dated 01.08.2010 No. 509 | 1000 | LH 000001 - LH 001000 | - | - | - | 1000 | LH 000001 - LH 001000 |
| 02 | 08 | 2010 | A.V. Merkuryev | Order of the head dated January 11, 2010 No. 5 | - | - | 70 | LH 000001 - LH 000070 | 930 | LH 000071 - LH 001000 | |
Let's see what entries the accountant of Artel LLC needs to make in order to reflect the transactions in the accounting records.
| Contents of operation | Dt | CT | Amount, rub. |
| On the day of purchase of receipts (01.08.2010) | |||
| The costs of purchasing receipts are reflected (1062 rub. – 162 rub.) |
26 “General business expenses” | 900,0 | |
| VAT reflected on receipts | 60 “Settlements with suppliers and contractors” | 162,0 | |
| VAT on receipts is accepted for deduction | 68-VAT | 19 “Value added tax on acquired assets” | 162,0 |
| Receipts in conditional valuation are accepted for off-balance sheet accounting (0.9 rub. x 1000 pcs.) |
900,0 | ||
| On the day of issuing receipts to the shoemaker (08/02/2010) | |||
| Receipts were issued to the shoemaker (0.9 rub. x 70 pcs.) |
006-1 “Receipt forms in accounting” | 63,0 | |
| 63,0 | |||
| The shoemaker reported on used and damaged receipts ((5 pcs. + 2 pcs.) x 0.9 rub.) |
006-2 “Receipt forms from the performer” | 6,3 | |
Do not forget that even if you apply UTII for household services to the population and do not use cash registers, then you need to use BS ABOUT pp. 2, 2.1 Art. 2 of the Law on CCP. Otherwise, tax authorities may fine you in the same way as for not using a cash register. A Art. 14.5 Code of Administrative Offenses of the Russian Federation.
1C BSO is accounted for using a special system of off-balance sheet accounts. However, mastering this area of accounting will require some time from a specialist. Let's talk about how to organize the accounting of strict reporting forms in this program.
Methods for recording BSO movement in 1C
As with any accounting object, the following types of events may occur in relation to SBS:
- capitalization - reflected in the debit of account 006 “Strict reporting forms”, which is off-balance sheet;
- write-off - occurs on the credit of the same account;
- movement within the company is reflected by internal postings affecting the debit and credit of the specified account according to the corresponding analytics.
Since account 006 is off-balance sheet, the order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n does not require applying the double entry mechanism to it.
In order to enter data about the form into 1C, you need to use the “Strict Reporting Forms” directory. There are two possible approaches to access it:
- through the “All functions” tab - in it you need to select a single section “Directories”, and in the list that opens, click on “Directory of strict reporting forms”.
- create a manual transaction for account 006, where through the first subaccount you can get to the desired directory.
If transactions with BSO occur regularly, then it is better to pin this directory in “Favorites”. To do this you need to take the following steps:
- through the “All functions” tab, access the required reference book;
- select the “star” icon to the left of the directory name.
In this way, the directory will be assigned to the “Favorites” category and will become available through the sections panel by clicking on the “star” icon.
Difficult aspects of accounting for BSO in 1C
The difficulties of organizing full control over the presence and movement of BSO in 1C are associated with some issues due to the technical features of a specific configuration:
- The presence in the structure of the directory of only one detail “Name of the form”, which makes it impossible to add additional characteristics.
- Lack of separate printed forms for correct documentation using 1C tools.
- Lack of specialized documents allowing you to make entries on capitalization, disposal, and transfer of BSO.
- Quite modest capabilities for generating analytical reports on BSO.
Due to these limitations, accounting for BSO in 1C can become a rather labor-intensive and time-consuming task for an accountant. This may be related:
- with a wide range of BSOs used in the company;
- each form has an individual registration number;
- variety of events occurring with the BSO.
Sequence of accounting measures for BSO in 1C
To organize full BSO accounting in 1C, the following steps should be taken:
- Add the required number of BSO titles to the “Strict Reporting Forms” directory, this way we will create something like a hierarchical list of documents in the directory.
- Enter the name of each form into the directory, taking into account the series and number. In this way, the names we initially entered (without series and number) will appear at the top, and specific documents with numbers will appear below them.
- Capitalize the balance on the debit of account 006 of each form separately, considering the price per unit to be 0.5 or 1 rub. To do this, you need to create an accounting transaction manually.
- If necessary, reflect the movement of forms between divisions of the company manually, using the debit and credit of account 006.
- Write off the forms broken down by cost area; for this you will have to create additional analytical subaccounts.
Carrying out a detailed write-off of BSO
To remove BSO from off-balance sheet accounting, you need to carry out an operation on a credit account. 006. However, such posting does not provide information about the purpose of using the form. To solve this problem, you need:
- Create a new off-balance sheet account, for example with the name “Write off BSO”.
- Open subaccounts for it in the areas of use of the forms, for example BSO.01 - intended use, BSO.02 - sale, etc.
- Create a double entry entry to the debit of the created cost account for BSO and the credit of account 006. For example: consumption of forms for their intended purpose in the process of business activity - Dt BSO.01 Kt 006.
The result will be a detailed reflection of the write-off of forms in the context of analytical articles. To obtain final reporting information, you need to use the “Summary Postings” reporting tool.
***
Organizing the BSO accounting process in 1C can be quite a difficult task for an accountant. Off-balance sheet account 006 is intended for their accounting. However, the mechanism for reflecting transactions on it in the software product has not been thoroughly developed, and therefore they will have to be registered manually. In this case, a number of difficulties arise, in particular with detailing the directions for using the forms. The solution could be either the creation of auxiliary off-balance sheet accounts for sub-accounts, or setting a task for programmers to create the necessary additional documents and processing.
This method of accounting for BSO is also suitable for the 1C:Enterprise UPP 8 and 1C:Enterprise UPP 8 configurations.
1. Where is information about strict reporting forms stored?
All information about strict reporting forms in 1C:Enterprise is stored in the “Nomenclature” directory. In this reference book, on the “Basic” tab, you need to check the “Strict accounting form” checkbox, and, if necessary, “Accounted for at nominal value” (Fig. 1).
2. How to register strict reporting forms in 1C:Enterprise
Let's move on to the topic of how to post strict reporting forms in 1C:Enterprise. To do this, go to the “Receipt of goods and services” document, type of operation - “Strict accounting forms”.
The “Price” and “Amount” columns are filled with data for accounting on the balance sheet account. In the “Account Account” column, enter the account value. Fill in the columns “Nominal price” and “Nominal amount” with the appropriate information if you take into account BSO at nominal value. Enter the off-balance sheet account in the appropriate column.
When posting a document, all the necessary movements in regulated accounting will be generated, which you can see in Fig. 3.
"Fig. 3 - Document posting summary"
3. Moving strict reporting forms between warehouses
In order to formalize the movement of BSO between warehouses, go to the “Warehouse” menu - document “Movement of goods” - type of operation “Strict accounting forms”. All information on the forms is filled out on the “Forms” tab.
4. Postings for writing off strict reporting forms
In order to write off used strict accounting forms, go to the document “Write-off of goods” - type of operation “Strict accounting forms”. On the “Account” tab, the fields must be filled in in accordance with the data specified in the “Receipt of goods and services” document (Fig. 2). Forms are written off from the account at an average cost.