Setting up an accounting policy in 1s 8.3 costs. Setting accounting policy options
Setting up the program 1C "Accounting" ed. 3.0, created on the technological platform "1C Enterprise 8", includes setting up the mechanisms of the program, accounting options, as well as entering the primary information necessary to start working.
Setting up 1C Enterprise will allow you to set specific functionality to the 1C program, select accounting options, enter a number of specific values and parameters. The commands of the program settings block are located in the "Main" menu section.
Configuring the program functionality
The 1C:Accounting program has wide functionality, but, as a rule, all functionality is not required to organize accounting. Therefore, it is advisable to limit the functionality of the 1C program to the necessary sections, which will allow you to get rid of overloading the interface fields with unnecessary commands. To do this, you need to configure 1C.
As in other programs based on 1C Enterprise, 1C:Accounting provides three options for setting functionality:
- Main The functionality of the 1C:Accounting program is designed for most small businesses with a fairly simple accounting system. It includes features that are enough for standard work.
- Organizations that require advanced functionality can use the additional features of 1C selectively in the form of setting the functionality on the tabs in the relevant sections.
- Complete functionality allows you to apply the capabilities and algorithms of the 1C program as fully as possible, building the most complex accounting schemes.
Setting up 1C includes the mandatory filling in of the details of your enterprise. When a new infobase is launched for the first time, the initial page will display the task of filling in company details.
In the directory of the Organization, it is necessary to enter all information about legal entities or individual entrepreneurs, which will be used by the 1C program for filling out documents and preparing reports, for electronic document management and exchange of information with regulatory authorities.
The program has two options for filling in information about the organization:
- manual;
- Automatic, indicating the TIN.
Manual filling
On the main form of the reference book for the organization, the following details are filled in:
- Abbreviated name - the official abbreviated name. Which your enterprise has, according to constituent documents. Used to display printed forms of documents and reports 1C;
- Full name - displayed by default in printed forms of documents and 1C reports, in which the full name that your company has must be affixed in accordance with the law, for example, in regulated reports;
- Name in the program - the name used for reflection in screen forms in the 1C program;
- Prefix - a prefix (two alphabetic characters) that will be placed at the beginning of each number of documents of this organization;
- TIN - taxpayer identification number;
- KPP - code of the reason for setting up a taxpayer (at the location of the organization);
- OGRN - main state registration number;
- Date of registration - date of state registration;
- For an individual entrepreneur, the fields Surname, First name, Patronymic, as well as the fields OGRNIP, Series and number of the certificate, Date of issue are filled in;
- The checkbox "The labor of hired workers is used" is set by an individual entrepreneur in the presence of hired workers.
The rest of the information about the organization is divided into following groups:
Address and phone
- In this group, legal, actual and postal addresses, telephone, fax, and other contact information are filled in;
- For an individual entrepreneur, the address of the place of residence and contact phone number are filled in.
Signatures
- This group indicates the surname, name, patronymic and position of the main responsible persons: the head, chief accountant and cashier;
- The link “Responsible for the preparation of reports” provides for filling in the last name, first name, patronymic and position of persons responsible for the preparation of accounting and tax registers, as well as enterprise reporting;
- For an individual entrepreneur, the last name, first name, patronymic and position of the cashier are filled in.
Logo and seal
- In this group, the name (full or abbreviated) is selected, which is used when printing documents, as well as the logo, facsimile signature of the head and chief accountant, seal of the organization (if available);
- Also in this group, additional conditions for substitution into the account are selected;
- Sample invoice form with logo, facsimile signature, seal and additional conditions displayed in the preview of the "Invoice to Buyer" printable.
Main bank account
- This group contains the details of the main bank account of the organization. To fill in information about the bank, it is enough to fill in the BIC field.
Statistics codes
- Here, the assigned statistical codes of the organization (OKOPF, OKFS, OKVED, OKPO) and the Code of the territorial body of Rosstat are filled in.
Automatic, indicating TIN
When you first enter the program, you are prompted to immediately connect to the 1C: ITS portal:
Here you need to specify registration data from the 1C: ITS portal (there must be a valid subscription to ITS). Next, the program will ask you to enter the TIN:
Enter the TIN of the organization and click the "Continue" button:
A new organization will appear in the directory, based on the entered TIN. All basic details of the organization will be filled in automatically:
Separate consideration deserves setting the accounting policy of the organization in the 1C program
The current legislation provides an opportunity to choose one of several ways of conducting accounting and tax accounting of an enterprise in a number of areas. The selected methods represent the accounting policy of the organization.
In order to bring the two types of accounting closer together, 1C:Accounting provides for the possibility of applying uniform accounting policy parameters for accounting and tax accounting. The accounting policy of the organization in the 1C program is set for a certain period, usually for a year.
1C:Accounting supports the following taxation systems:
- General taxation system for organizations;
- General system of taxation for individual entrepreneurs;
- Simplified taxation system (for organizations and individual entrepreneurs).
In addition to any of these systems, a taxation system in the form of a single tax on imputed income (UTII) can be applied for certain types activities. And an individual entrepreneur can apply the patent system of taxation.
The tax system and taxation parameters are set in 1C individually for each organization.
Depending on the chosen organizational and legal form (IP, LLC) and the taxation system, certain parameters of the accounting policy for accounting and tax accounting become available for further configuration in the 1C program.
- If this is an LLC, then in 1C it is necessary to fill in information for accounting and tax accounting. If IP - then only for the tax;
- If the LLC is on a general taxation system, then in 1C the tax accounting parameters associated with this taxation system are configured;
- Setting up for a simplified taxation system in 1C also involves the selection of some specific parameters for accounting.
Chart of accounts 1C is part of the accounting policy of accounting and tax accounting. The Chart of Accounts is the same for all information base organizations.
You can add new accounts and sub-accounts to the 1C chart of accounts. When adding a new account, you need to set its properties:
- Setting up analytical accounting*;
- Tax accounting (for income tax);
- Accounting for departments;
- Currency and quantitative accounting;
- Signs of active, passive and active-passive accounts;
- Signs of off-balance accounts.
*Setting up analytical accounting for the chart of accounts 1C - these are types of subcounts that are set as properties of accounts. For each account, analytical accounting can be carried out in parallel using up to three types of subconto. It is possible to add new subcontos on your own.
In the "Personal settings" form, you can specify the values \u200b\u200bfor automatic substitution of 1C in the details of documents.
Setting up 1C:Accounting from scratch also includes advanced settings in the administration section.
In this section, you can find all the additional features of 1C to optimally configure the functional and technical work with the program. For example, here you can enter users and set their rights, download a bank classifier, address classifier, etc.
For the most efficient work with the program, it is recommended to configure the following accounting parameters:
If necessary, you can make individual settings for printing forms, reports and 1C processing:
Having finished setting up 1C Accounting, created on the 1C Enterprise technological platform, you can start keeping records, filling out directories, entering documents, generating reports, etc.
Of course, in the process of working with the program, you can adjust and supplement the 1C settings, but in order not to constantly return to this issue, not to be distracted from current tasks, you should devote time and attention to this process. With insufficient experience with the program and knowledge of accounting and tax accounting, for correct setting 1C it is advisable to contact qualified specialists. A complete setup of 1C 8 is an important step for the correct and complete accounting of your enterprise.
The following are examples of accounting policies for the purposes accounting for different types of activities:
- Accounting policy in production
- Accounting policy in trade
- Accounting policy for the provision of services
Our video tutorial discusses how to analyze the accounting policy to see if it corresponds to the accounting that is maintained in the 1C 8.3 program. The accounting policy settings that are present in the program have been studied:
General information about accounting policy in 1C 8.3
Where can I find an accounting policy in 1C 8.3? Located she In chapter Main:
An accounting policy in 1C 8.3 should be formed annually, even if there were no changes in it. This is due to changes in the program itself - it is constantly being improved, new fields and settings appear:
On your own initiative, you can make changes to the accounting policy if circumstances so require, for example, new transactions have appeared, etc., or in the event of a change in legislation. If this happens in the middle of the year, then a new accounting policy is created in the 1C 8.3 base, where in the column Used with you need to set the date from which it applies. If you change an existing document, the program will require you to re-do all transactions from the beginning of the year and problems may arise:
In 1C 8.3 Accounting for legal entity There are two options for accounting policies: for the general and simplified taxation systems:
Let's consider both options.
Setting up an accounting policy in 1C 8.3 for the general taxation system (OSNO)
Settings in 1C 8.3 are represented by seven tabs. In front of many positions there is a link in the form of a “?” sign, by clicking on it you can call up a tooltip that helps you navigate the program:
Therefore, in the article we will touch only those points that may raise questions or difficulties.
In the income tax settings, we will study two points:
The organization determines direct costs independently, but their choice cannot be arbitrary, it must be strictly justified economically. By button Create you need to set the conditions, under the simultaneous fulfillment of which the flow will be considered direct:
The list of the Type of expenses in NU is closed, each type is tied to its own line in the income tax return.
Nomenclature groups must be filled in from the list of Nomenclature groups in the directory of the same name, excluding groups that imply trading activities, since income from it falls into a different line of the declaration than income from sales own production:
The VAT tab is set by default to Accrue VAT on shipment without transfer of ownership, as this is a legal requirement. If there is a need to maintain, for example, if there are export operations, UTII, released, then this setting should be noted in 1C 8.3. You can define the order separate accounting independently, fixing it with an accounting policy:
In 1C 8.3, it is possible to maintain separate accounting on account 19, then when this setting is set to account 19, a third subconto will open:
In each document, to account 19, it will be necessary to put down the procedure for reflecting input VAT:
Then you need to select the general procedure for registering invoices for prepayments:
This order will be in effect by default in 1C 8.3; for each contract with a counterparty, you can set your own order:
If you check the box The organization applies UTII, then by the link Types of activity, you can enter all the types of activities carried out, translated into UTII. In the form that opens, enter the type of activity, address. Based on these data, the 1C 8.3 program independently determines OKTMO, the K1 coefficient, and the tax office. In fact, it remains to enter physical indicators and K2, and then the UTII declaration will be filled in and calculated automatically:
The basis for the distribution of income when combining UTII with other taxation systems can be chosen independently. The Ministry of Finance recommends taking into account both sales and non-operating income:
This tab allows you to select the method of valuation of inventory (FIFO or Average) and goods in retail (using account 42 or without):
The main cost accounting account in the 1C accounting policy is indicated for automatic substitution in all documents, it can then be changed directly in them. Small organizations sometimes do not make sense to use account 20, they take into account all costs on account 26:
But if you still need to use it, then it should be noted for what types of activities it will be used:
If you choose to perform work, provide services, you will also have to fill in the method of writing off costs:
- Excluding revenue - account 20 is always closed at the end of the month;
- Including revenue - account 20 will be closed only for those item groups for which revenue is reflected this month;
- Including revenue from production services - the setting is valid only for sales reflected using the document :
Indirect costs can either be written off monthly to account 90 (direct costing) or distributed to 20:
In the second case, you need to set the rules for the distribution of accounts 26 and 25:
The creation of reserves in accounting records is the responsibility of all organizations. However, in the 1C 8.3 program for accounting and for tax accounting, the same procedure for deducting reserves prescribed in the Tax Code is used. Whereas in accounting these rules are actually absent and can be determined by the accountant independently, based on the circumstances. In tax accounting, deducting reserves is the right of an organization:
This setting is for organizations that experience similar situations of delays in the transfer-withdrawal of funds:
How to set up the accounting policy settings for income tax in 1C 8.3 is discussed in the following video:
An example of an accounting policy for tax accounting under OSNO
Here is a sample accounting policy of an LLC on tax accounting for several types of activities under OSNO, which can be downloaded for free:
- Accounting policy of LLC in production
- Accounting policy of LLC in trade
- Accounting policy of LLC when providing services
Setting up an accounting policy in 1C 8.3 for a simplified taxation system (STS)
There are six tabs here. Consider those of them that differ from those discussed above:
USN
We reflect the object of taxation and determine the type of income for substitution in documents by default, depending on which income is greater. At the same time, you can change this type of income manually directly in the documents:
The method of distribution of expenses is determined independently. To maintain uniformity in 1C 8.3, it is more rational to take into account Cumulative total:
Automatic formation of reserves, if desired, can be set only for the BU.
In this article, we will consider the next important stage in preparing for work in the 1C program: Enterprise Accounting 8 - setting up an accounting policy. If the accounting parameters setting applied to all organizations in the infobase, then the accounting policy is filled in for each organization and may be changed periodically. Its correct filling is the key to successful work in the program.
You can go to setting the accounting policy settings through the "Main" section.
Of course, turning to the accounting policy, we have a completed directory of the organization, when filling out which we have already established the type of organization and the taxation system.
By the way, we can refer to the accounting policy without leaving this directory, just select the necessary organization.
And then by clicking the "Create" button we form a record for a certain period. We immediately see the opportunity to re-select the taxation system, since the organization can switch to the simplified tax system or return to the basic tax system, then we change this position in this setting.
Tax accounting for organizations on OSN is carried out automatically in the program, and the first customizable tab is "Income tax".
Initially, it should be noted whether or not the organization PBU 18/02 applies. Only small businesses and non-profit organizations can not apply. If you have the right not to keep records in accordance with PBU 18/02 and do not have the skills to apply it in practice, then I recommend that you do not check this box. If your organization is not small, then you need to check the box.
The following setting provides a choice of depreciation method in tax accounting: linear or non-linear. These two methods are provided for by the tax code (Article 259, paragraph 1).
Organizations that choose to apply the straight-line method of depreciation must apply it to all fixed assets. If you decide to use the non-linear method, then it is possible to use it only for fixed assets from depreciation groups 1 to 7. Since, regardless of the method established by the taxpayer, when depreciating structures, buildings, transmission devices, intangible assets included in the 8-10 depreciation group, the program will automatically apply the straight-line method in accordance with clause 3 of article 259 of the Tax Code of the Russian Federation.
As for the method of paying off the cost of overalls and special equipment, the program gives the right to bring tax and accounting closer together when choosing the second position in the list, which appeared in 2015. But when choosing the first position, due to the fact that in accounting the cost will be written off depending on the service life, temporary differences will appear that will need to be taken into account.
For the purposes of tax accounting for income tax, in accordance with paragraph 1 of Art. 318 of the Tax Code of the Russian Federation, all sales and production costs are divided into direct and indirect. The same paragraph provides an approximate list of expenses that may be direct: material costs, labor costs, expenses for insurance premiums, depreciation. When direct costs are reflected, posting Dt 90.02 - Kt 20 is formed, when indirect costs are reflected, expenses from account 20 are debited to account 90.08. So, we can determine which expenses will be debited to account 90.02, and which to account 90.08, by contacting the information register "Methods for determining direct production costs in NU".
This register is in fact a separator of direct and indirect costs. What will be listed here, what types of expenses, on what accounts - will be reflected in the income tax return in line 10 in Appendix 2 to sheet 2.
Mandatory to fill in this register are the details "Year", "Organization" and "Type of expenses NU", a reference book that exists in the program as predefined, that is, indicators cannot be entered into it. It corresponds to those lines of expenses that should be reflected in the income tax return. Depending on what type of expenses is selected, the declaration will be filled out in this way.
Since we are talking about direct costs, we select from this list as mentioned above: material costs, insurance premiums, depreciation, wages. The remaining indicators are optional, but you can fill in a more detailed display by debit, by credit, by department, by cost item. In this case, all costs for the specified item will be direct. With more detailed filling, if there is such a need, one should be more careful. So that with a combination of parameters, the rules for determining direct costs do not intersect and do not repeat.
Let's move on to the next setting - setting item groups. It is needed for organizations that are engaged in the production of products, the provision of services or the performance of work.
Filling in the register is formed in accordance with the activities of the organization, by clicking the "Create" button we select the nomenclature group necessary for the organization, which relates to our own production. Working directly with the directory of the same name, it is possible to create these same groups. But it is not recommended to "split", to create too many item groups. It is better to create groups for those types of activities in the context of which there is a desire to track the financial result.
Next comes the "VAT" tab. The first thing to do is to indicate whether you are exempt from paying VAT under Art. 145 or 145.1 of the Tax Code of the Russian Federation. These articles are exempt from payment if the revenue of an organization or an individual entrepreneur does not exceed a certain limit or the organization has the status of a research project participant in accordance with the Federal Law "On the Skolkovo Innovation Center". When the checkbox is checked, in the document "Sales of goods and services" the position "Without VAT" is automatically set, and invoices are recorded in the journal in the cases listed in clause 3.1 of Art. 169 of the Tax Code of the Russian Federation.
If the taxpayer carries out transactions subject to taxation and transactions not subject to VAT or at a rate of 0%, then he is obliged to keep separate records and check the following boxes.
The appearance of a checkbox in the next position leads to the calculation of VAT and the formation of an entry in the sales books at the time of shipment of goods, when we conduct the document "Sale of goods and services" with the type of operation "Shipment without transfer of ownership".
If such a moment of accrual does not suit us, then we do not set the checkbox, then the entry in the sales books and the VAT charge will be formed only after the transfer of ownership, when we post the document "Sale of shipped goods".
The last setting on this tab concerns the procedure for registering advance invoices. The program offers 5 options to choose from.
By default, it is set to "Register invoices always upon receipt of an advance", this option involves the creation of invoices for each amount received. The exception includes prepayment amounts credited on the day of receipt.
In the second option, registration of invoices for advances offset within 5 calendar days, will not pass. This option implements the rule enshrined in paragraph 3 of Art. 160 of the Tax Code of the Russian Federation, according to which the seller must issue an invoice to the buyer for the amount of the prepayment within five calendar days after receiving it, if the shipment against the paid account is also made within five days.
The next option determines the registration of advance invoices only for amounts that have not been credited at the end of the month. But according to the explanations of the Ministry of Finance, this is used for continuous long-term deliveries of goods, the provision of services to the same buyer.
The fourth option is intended for organizations that are ready to defend the position that payments are not recognized as advance if the shipment and payment for goods occurred in the same tax period.
The latter option is designed for organizations that, in accordance with paragraph 13 of Article 167 of the Tax Code of the Russian Federation, have a production cycle that exceeds six months in duration. And they have the right to consider the moment of occurrence of the tax base on the day of shipment.
Another bookmark for setting up accounting policies - "UTII". It is noted here whether the organization is a UTII payer. And if the organization carries out retail trade, and this retail trade falls under the payment of UTII, then the second position is also fixed.
There are two possibilities for specifying the basis for the distribution of costs by activity. Expenses that cannot be attributed to a specific type of activity will be allocated according to the selected base.
Go to the "Inventory" tab. It is necessary to choose a method for assessing the inventory at an average cost or FIFO. The established method is used both for accounting and for tax purposes.
And we prescribe a method for evaluating goods in retail at the purchase price or at the sale price (these methods are referred to in PBU 5/01 p. 3). If there is a need to see the trade margin, then it should be taken into account at the selling price, but remember that in tax accounting, goods are valued only at the acquisition cost. If you are not ready to take into account the difference between accounting and tax accounting, then you should choose "acquisition cost".
There is another large and very important tab in the accounting policy - "Costs". The first thing we reflect is the main cost accounting account and the types of activities, the costs of which are recorded on account 20. We check the boxes whether the costs for the production of products and the provision of services will be taken into account on account 20.
If some costs will be reflected in the 20th account, then the opportunity to choose how the 20th account will be closed becomes active. The "Without revenue" option allows you to always close the 20th account, regardless of whether there was revenue or not. Option "Taking into account the proceeds from the performance of work (provision of services)" - 20, the account will be closed, provided that in the current month the proceeds are reflected in the same item group as the costs. The third option makes it possible to close the 20th account for the nomenclature group for which the proceeds are received and the sale is reflected in the document "Act on the provision of production services."
Below, provided that at least one type of activity is selected, the "Indirect costs" button becomes active.
In the window that opens, we see the settings for 26 and 25 accounts. For account 26, you need to determine how general business expenses will be closed. If included in the cost of sales, otherwise this method is called direct costing, then the amounts from the 26th account of the month are automatically sent to account 90.08. If in the cost of products, works, services, then all these expenses from account 26 will be closed to account 20, and thus, on account 20 we will see the total cost of our production (our work and services). In this case, you will need to choose a method for allocating costs to the cost of products (works, services).
Be sure to fill in, starting from what period and for which organization this setting is valid, we also indicate the distribution base, choosing a position from a predefined directory. Suppose an organization has material-intensive production, the main costs are material, then it may make sense to take them as a distribution base. Either labor-intensive production of the main share of costs - wages. Or a large output, will lead to the choice - "Output". It all depends on the type of activity and the specifics of the organization. There is the possibility of more detailed filling, take into account cost items, division. You can select cost account 25 or 26, if you do not specify a specific one, then the costs are debited from both accounts. A similar write-off will occur with unfilled units and cost items. Detailed detailing may be required, for example, when different distribution bases need to be applied to one type of expense.
Next to the "Indirect Costs" button is the equally important "Additional" button.
In this window, we indicate whether the calculation of the cost of semi-finished products and services is carried out by our own division. If we put at least one checkbox, then you still need to select the sequence of production stages.
Choosing the option to set manually, we create the document "Order of departments for closing cost accounts", in which, by means of the "Add" button, we form the order of divisions.
When choosing automatic determination of redistributions, there is no need to generate the document "Order of subdivisions for closing cost accounts". But in order for the program to work correctly for organizations that provide services to their own divisions, it becomes possible to set up a counter release of products (services). By clicking the "Create" button, we proceed to setting up the counter issue register.
Even when filling in the settings in the "Advanced" window, you need to decide whether you will take into account deviations from the planned cost. If the organization uses account 40 in accounting, production is carried out at the planned cost, and at the end of the month the deviation is calculated actual cost from planned.
The last bookmark for setting up an accounting policy is "Reserves".
Reserves in the program are formed automatically depending on the delay. Income taxpayers have the right to create reserves, including for doubtful debts. If provided by the accounting policy of the organization, then we note.
We considered the settings provided that the organization is on the general taxation system. If the organization is on the simplified tax system, then the setting will look different, exactly how it will be discussed in the next article.
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1C Accounting - setting up an accounting policy in this program has its own characteristics for different tax regimes. Where can I find the accounting policy in 1C Accounting? What to pay attention to in the process of work? In our material, we will give a step-by-step algorithm for setting up an accounting policy in 1C for enterprises on a common system and UTII, as well as talk about the features of policy settings for firms on USNO.
The process of setting up the accounting policy of an organization applying DOS is preceded by the correct filling in of its initial details in the "Organizations" section (including information on the applicable taxation system).
Then you need to make settings in the tabs offered by the program:
- "Stocks";
- "Expenses";
- "Reserves".
Let's dwell on the process of customizing some of these tabs.
"Income Tax"
The setup process includes:
- Putting a check mark in the line “PBU 18/02 “Accounting for income tax calculations” is applied”, if the organization is obliged to apply PBU 18/02 or applies it voluntarily, having provided for such a condition in its accounting policy.
- Choice of depreciation method in tax accounting. In the drop-down list, it is necessary to stop at the option that is provided for by the accounting policy (linear or non-linear - clause 1 of article 259 of the Tax Code of the Russian Federation).
- The choice of the method of repayment of the cost of overalls and special equipment. The second method from the list indicated - “Similar to the method adopted for accounting” - will make it possible to bring the procedure for tax write-off of this type of property closer to the accounting one and avoid differences according to RAS 18/02.
- Separation of direct and indirect costs in the tab "Methods for determining the direct costs of production in NU". The direction of their write-off depends on this: to account 90.02 (direct costs) or 90.08 (indirect costs).
"VAT"
This section of the accounting policy is configured in the program according to the following algorithm:
- Check the box if the organization has the right to exemption from VAT (under Article 145 or 145.1 of the Tax Code of the Russian Federation) or leave the field blank if there is no such right.
- Set the checkboxes in the lines “Separate accounting for incoming VAT” and “Separate accounting for VAT on account 19…” if the organization combines taxable and non-taxable transactions.
- Check the box "Charge VAT on shipment without transfer of ownership." This means that VAT will be charged and an entry in the sales book will be made at the time of shipment of goods, regardless of the transfer of ownership. This approach is consistent with the Tax Code of the Russian Federation and the position of officials of the Ministry of Finance (letters dated 11.03.2013 No. 03-07-11/7135, dated 09.02.2011 No. 07-02-06/14, dated 08.09.2010 No. 03-07-11/379) .
For information on when an organization can legally deduct "advance" VAT, read the article. "Acceptance for VAT deduction from received advances" .
"ENVD"
To customize the tab you will need:
- Check the box in the line "The organization is a payer of a single tax on imputed income (UTII)" and mark the line "Retail trade is transferred to the payment of UTII", if this corresponds to the accounting policy.
- From the drop-down list, select the basis for the distribution of expenses by type of activity - "Income from sales" or "Income from sales and non-operating".
The material will help distribute costs when combining tax regimes “How to keep separate accounting with OSNO and UTII?” .
The nuances of setting up an accounting policy by simplists
Companies using the simplified system are required to keep accounting (clause 1 of the law on accounting dated December 6, 2011 No. 402-FZ). They are also not exempted from the obligation to maintain tax records.
Learn how to organize accounting for a simplified person from the material "The procedure for maintaining accounting records under the simplified tax system (2018)" .
To set up an accounting policy for tax purposes on the Accounting Policy tab, you will need:
- Find the tab "USN" and fill in the necessary details - the date of transition to simplified taxation and the number of the notification received from the tax authorities.
- Provide control of the transitional period in accordance with paragraph 1 of Art. 346.25 of the Tax Code of the Russian Federation (if the company switched to the USN from the accrual method), by checking the box provided for this.
- In the drop-down list, select the object of taxation "income" or "income minus expenses" in accordance with the received tax notice.
NOTE! There is no need to manually set the STS tax rate (if it is 6% or 15%): it is set automatically depending on the selected taxation object. However, if the law of the subject of the Russian Federation provides for the possibility of reducing it, you will need to enter the tax rate manually.
Read about the rates used to calculate the USN tax.
- Open the tab "Procedure for recognizing expenses ...". It is filled in by "simplifiers" with the object "income minus expenses", putting checkboxes in the boxes opposite the names of expenses that reduce the base of the simplified tax tax.
Learn about the order in which the expenses of the "simplified" are recognized from the article "List of expenses under the simplified tax system "income minus expenses"" .
- Make other necessary settings (when combining the simplified tax system with UTII, when the taxpayer fulfills commission agreements).
Proper setting of the "Accounting policy" tab contributes to the correct operation of the program and the formation of reliable information about tax liabilities organizations.
Results
The use of computer programs for the implementation of the accounting process requires setting accounting parameters in accordance with accepted organization accounting policy. Correct adjustment will greatly facilitate accounting work and will make it possible to easily generate reliable accounting information and reporting.
For organizations applying tax regimes in accordance with chapters 26.2 "Simplified taxation system" and 26.3 "Single tax on imputed income for certain types of activities" of the Tax Code of the Russian Federation, 1C has released a special product "1C: Simplified 8". About what this product is and how it is configured for accounting in a particular organization, says S.A. Kharitonov, Doctor of Economics, Professor of the Financial Academy under the Government of the Russian Federation.
About the product "1C: Simplified 8"
The program "1C: Simplified 8" is a specially pre-configured version of the basic version of the "Enterprise Accounting" configuration, intended for use by organizations that use only the simplified tax system in accordance with Chapter 26.2 of the Tax Code of the Russian Federation, combination with UTII is supported.
This product differs from "1C: Accounting 8" only in that the developers initially set it up in such a way as to simplify accounting as much as possible under the conditions of special tax regimes, to make the work transparent, understandable and efficient. To do this, they excluded "everything superfluous" from the interfaces and forms of the objects of this product and, in terms of tax accounting, left only that which is directly and directly related to single tax calculations. At the same time, "1C: Simplified 8" retains all the features of "1C: Accounting 8" - just change the special setting and you can keep a full account for organizations paying income tax.
About account policy settings
"1C: Simplified 8" is a customizable software product, i.e. it provides the ability to control the behavior of the program when registering in the information base of business operations, depending on the accepted accounting policy.
In this case, in relation to the program "1C: Simplified 8", accounting policy means a set of parameters that control the behavior of the program. The accounting policy parameters are a method for assessing stocks in warehouses, a sign of controlling the provisions of the transition period when switching to the simplified tax system, etc.
Accounting policy settings are stored in the program in the information register Accounting policies of organizations(menu Enterprise -> Accounting policy -> Accounting policy of organizations).
The first entry in this register is usually made when working with the start helper when filling out the form. Accounting policy(Fig. 1).
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Accounting policies for accounting purposes specify two parameters:
- way to evaluate goods in retail: By purchase price(default) or By selling price;
- method of estimating inventories: FIFO(default) or Average.
The information on the accounting policy for the purposes of tax accounting shall indicate:
- object of taxation: Income less expenses or Income;
- date of transition to the simplified taxation system.
If an organization that has switched to the simplified tax system applies a special tax regime for certain types of activities in accordance with Chapter 26.3 of the Tax Code of the Russian Federation, then the checkbox must be checked in the form The organization is a payer of a single tax on imputed income (UTII).
In fact, the set of accounting policy settings is not limited to only those parameters that the start assistant suggests specifying. For other parameters, the program automatically sets the default values. Perhaps these values correspond to the actual accounting policy of the organization, and perhaps not. In this regard, when mastering the program, it is recommended to open the entry form and analyze the set parameters. All accounting policy settings are divided into groups according to their intended purpose. The parameters of each group are summarized on separate tabs. Particularly on the tabs Accounting And Production placed parameters that control the behavior of the accounting subsystem.
Accounting Options
On the tab Accounting are indicated (Fig. 2):
- method of estimating stocks in a warehouse;
- method of evaluation of goods intended for retail sale;
- the procedure for writing off expenses from account 26 "General business expenses".
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We discussed the setting of the first two parameters above. Note the following about the third parameter.
By default, general business expenses at the end of the month are transferred from account 26 "General business expenses" to account 20 "Main production". If the accounting policy of the organization provides that such expenses are recognized in full as expenses for ordinary species activities of the current period, then on the tab Accounting you need to check the box Method is used "direct costing".
Cost Accounting Options
On the tab Production parameters for accounting for production costs are specified.
On a nested tab Accounts 20.23(Fig. 3) indicates the order in which the program should be guided by the distribution of costs of the main and auxiliary productions.
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By default, the program distributes these costs according to the following rules:
- production costs - . There is no alternative;
- expenses for the provision of services to third-party customers - According to the planned cost of production and revenue. Alternatives: By planned production cost, By revenue;
- expenses for rendering services to own divisions - According to the planned production cost. Alternative options: By output volume, By planned production cost and output volume.
The "1C: Simplified 8" program supports two methods of distribution of indirect costs: traditional and direct costing.
When using the traditional method, all indirect costs for the reporting period are written off from accounts 25 "General production expenses" and 26 "General expenses" to account 20 "Main production".
When using the direct costing method, all costs are divided into conditionally variable (costs, the volume of which depends on the volume of production) and conditionally fixed (costs, the volume of which does not depend on the volume of production).
Conditionally variable costs are collected on account 25 and at the end of the month are written off first to account 20, and then to account 90 (40, 43).
Semi-fixed costs are collected on account 26 and written off directly to account 90.
The method of distribution of overhead costs, as well as general business expenses, if they are debited to account 20, is indicated on the nested tab Accounts 25, 26(Fig. 4).
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Depending on the specifics of the organization's production activities, when distributing general business and general production costs, different distribution bases can be used.
The cost distribution base in the 1C: Simplification 8 program is set in the information register Methods for distributing indirect costs of organizations in the Distribution base column.
Distribution can be done by one of the following methods:
- Issue volume- the quantity of products released in the current month, services rendered is used as the distribution base;
- Planned cost- the planned cost of products manufactured in the current month, services rendered is used as the distribution base;
- Salary- the amount of expenses reflected in cost items with the type Wages is used as the distribution base;
- Material costs- the amount of expenses reflected in items with the type Material expenses is used as the distribution base;
- Revenue- the amount of proceeds from sales for each item group is used as the distribution base;
- Direct costs- data on the amount of direct costs for each item group are used as the distribution base;
- Selected direct cost items- data on specific items of direct costs are used as the distribution base (indicated in the column Direct cost items).
The distribution method can be set up to the unit and cost item.
This may be required when different types costs need application different ways distribution.
If you need to set one general distribution method for all general and general production expenses, then when setting the distribution method, you do not need to specify the cost account, department, and cost item.
Similarly, a general method of distribution is established for all expenses recorded in one account or for one unit.
When establishing the distribution method, the date from which it is applied is indicated. If the established method needs to be changed, the register is entered new entry, which specifies and new way distribution and the date from which it should be applied.
The program "1C: Simplified 8" supports two ways of accounting for finished products (works, services): with and without using account 40 "Output of products (works, services)". In the first method, it is assumed that the output of products (works, services) during the month is estimated at the planned cost. In accounting, the release is reflected by an entry from the credit of account 40 to the debit of account 43 "Finished products" (to the debit of account 90.02 "Cost of sales" - for works, services). At the end of the month, the actual production costs are debited from the credit of account 20 to the debit of account 40 and the actual cost is adjusted for the amount of the difference products sold(works, services).
In the second method, the actual costs are debited from account 20 bypassing account 40.
The output accounting method is indicated on the subtab Release of products, services(Fig. 5).
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By default, it is considered that the account is kept Without using account 40. Thus, if the organization decided to evaluate the release at the planned cost, then the value of the method should be changed.
If the organization is engaged in the production of multi-processed products, then on the nested tab redistribution(Fig. 6) it is necessary to indicate the sequence of redistribution.
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The program supports two options for writing off costs: automatically and manually.
The rules for closing cost accounts in the first option are described in the information register Counter production of products (services) and write-off of products for own needs, in the second option are set using the document Setting the order of departments for closing accounts. Default sequence of repartitions Detected automatically And.
Parameters of tax accounting for income and expenses under the simplified tax system
The accounting policy parameters for the purposes of Chapter 26.2 of the Tax Code of the Russian Federation are given on the USN tab.
On a nested tab The beginning of the application of the simplified tax system(Fig. 7), you must specify the details of the notification of the tax authority about the transition to a simplified taxation system, and also check the box Control of transitional provisions if the organization switched to a simplified system with common system taxation and at the time of transition to accounting in "1C: Simplified 8" there are incomes, expenses and payments that are subject to accounting for the purposes of the simplified tax system.
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In addition to those parameters that are set using the start assistant, the program independently put down a number of additional ones.
Specifically, in a subtab Revenue Accounting the program set the flag Reverse income when returning an advance to a buyer which is in line with current legislation.
The need for such a setting is due to the fact that earlier the position of the executive bodies on this issue was ambiguous.
For the object of taxation "income reduced by the amount of expenses" on the tab Cost accounting conditions are set under which certain types of expenses incurred will be taken into account when determining the tax base for a single tax.
Such conditions are provided for material expenses, expenses for the purchase of goods and input VAT. The conditions for recognizing the cost of materials are indicated on the nested tab Material costs(Fig. 8).
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Two conditions are obligatory - this is the receipt of materials and payment of materials to the supplier. They are directly named in chapter 26.2 of the Tax Code of the Russian Federation, therefore they are not available for change by the user.
With regard to two more conditions, the following should be taken into account. According to the current wording of subparagraph 1 of paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation, one more prerequisite recognition of material costs is their transfer to production (flag Transfer of materials to production set as default).
Federal Law No. 155-FZ dated July 22, 2008 amended the said subparagraph by deleting from it the provision that "expenses for the purchase of raw materials and materials are taken into account as part of the expenses as these raw materials and materials are written off to production". The changes will come into effect on January 1, 2009.
Thus, when using the program in 2008, the checkbox must be checked, and when entering information about the accounting policy for 2009, it must be unchecked.
If an organization has work in progress, then, according to officials, when determining the amount of material costs that reduce income, it is necessary to subtract their balances in work in progress. Since the position exists, it is added to the list of conditions, but since, according to the methodologists of 1C, it does not follow from the norms of Chapter 26.2 of the Tax Code of the Russian Federation, then the checkbox Reducing the cost of the balance of work in progress not set by default. If the organization adheres to the same position as officials, the box must be checked. We believe that by virtue of Federal Law No. 85-FZ of May 17, 2007, from January 1, 2008, the fiscal authorities will no longer insist on the need for special accounting for material costs in work in progress.
The conditions for the recognition for tax purposes of expenses on the acquisition of goods intended for resale are indicated on the tab Expenses for the purchase of goods(Fig. 9).
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Two conditions are mandatory - this is the receipt of goods and payment of goods to the supplier. They are directly named in chapter 26.2 of the Tax Code of the Russian Federation, therefore they are not available for change by the user.
There are options for two more conditions. The Ministry of Finance of Russia believes that another mandatory condition for the recognition of expenses is the sale of goods. The methodologists of the company "1C" agree with this (flag Sale of goods set as default). If the organization takes a different position and is ready to defend it in court, then the box must be unchecked.
Another condition for the recognition of expenses, officials consider the receipt of income from the sale of goods, that is, the receipt of payment from the buyer. Since the position exists, it is added to the list of conditions, but since, according to the methodologists of the 1C company, it does not directly follow from the norms of Chapter 26.2 of the Tax Code of the Russian Federation, the checkbox P receipt of income (payment from the buyer) not set by default. If the organization takes the same position as the officials, the flag must be planted.
The conditions for recognition for taxation purposes of expenses in the form of value added tax paid on acquired inventory items, works, services are indicated on the tab Input VAT(Fig. 10).
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Two conditions are mandatory - this is the presentation of tax for payment and payment of tax. They are directly named in chapter 26.2 of the Tax Code of the Russian Federation, therefore they are not available for change by the user.
With respect to another condition, the situation is ambiguous. The Ministry of Finance of Russia believes that expenses in the form of amounts of "incoming" VAT on purchased goods intended for further sale are recognized on the same date as the expenses for the purchase of the goods themselves, that is, only after they are sold (according to subparagraph 2 of paragraph 2 article 346.17 of the Tax Code of the Russian Federation). This is stated, in particular, in the letter of the Ministry of Finance of Russia dated July 7, 2006 No. 03-11-04 / 2/140.
On this issue, there is another point of view, according to which "input" VAT can be included in the costs as payment for goods, without waiting for their sale. The amount of VAT paid to sellers is a separate type of expense recognized when applying the simplified tax system (subclause 8, clause 1, article 346.16 of the Tax Code of the Russian Federation). And subparagraph 2 of paragraph 2 of Article 346.17 establishes a special procedure for recognizing expenses in the form of the cost of goods intended for further sale, moreover, reduced by the amount of "input VAT", i.e., the expenses specified in subparagraph 23 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. Thus, article 346.17 of the Tax Code of the Russian Federation does not provide for a special procedure for recognizing expenses in the form of VAT paid on these goods. Therefore, these costs can be recognized general rules, at the time of actual payment on the basis of paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation. However, it should be understood that since this point of view differs from the position of the Russian Ministry of Finance, it is likely that it will have to be defended in court.
In order to reduce tax risks, the 1C methodologists have set the Accepted costs for purchased goods (works, services) flag as the default value.
The parameter for calculating contributions to the FSS of the Russian Federation
Organizations applying special tax regimes are not required to pay insurance premiums for the social insurance of employees.
In this case, a special procedure for financing temporary disability benefits is applied (with the exception of benefits in connection with an accident at work or an occupational disease and for the period of maternity leave, Federal Law No. 190-FZ of December 31, 2002, letter of the FSS of the Russian Federation of .2005 No. 02-18/07-306). This procedure provides for the payment of "sick leave" due to:
- funds of the FSS of the Russian Federation - in terms of the amount of the benefit not exceeding for a full calendar month one minimum wage established by law (from September 1, 2007 - 2,300 rubles, from January 1, 2009 - 4,330 rubles);
- funds of employers - in terms of the amount of benefits exceeding one minimum wage.
By default, the program assumes that the organization does not pay contributions voluntarily. In order for the program to accrue contributions, on the subtab of the FSS, you must check the box Voluntary contributions to the social insurance fund are paid.
Parameters of tax accounting for UTII
If an organization applying the simplified taxation system pays a single tax on imputed income for certain types of activities, then on the UTII tab (appears when the checkbox is checked UTII for certain types of activities) must be specified (Fig. 11):
- whether the organization is recognized as a UTII payer for retail trade. By default, it is considered to be recognized (the flag is set Retail trade is subject to a single tax on imputed income);
- what method is used to allocate expenses that cannot be directly attributed to the types of activities subject to UTII, - For the quarter(default) or Cumulative total year to date;
- what is used as the basis for allocating such costs: Sales income (BU)(default) Total income (NU) or Income accepted (NU).
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For distribution method Total income (NU) as a base, the sum of all the organization's income, determined on a cash basis, is used - the value of the "Income - total" indicator of the Book of Income and Expenses (hereinafter - KUDiR). In the current version of KUDiR, this indicator is not available, since these columns were canceled by order of the Ministry of Finance of Russia dated November 27, 2006 No. 152n (registered with the Ministry of Justice of Russia on December 28, 2006 No. 8700). The financial department took into account the decision Supreme Court RF dated 26.05.2006 No. GKPI06-499, which invalidated column 4 "Income - total" and column 6 "Expenses - total" of section 1 "Income and expenses".
For distribution method Income accepted (NU) as a base, the amount of the organization's income taken into account when determining the tax base for a single tax (income from KUDiR) plus income related to activities subject to UTII (also determined on a cash basis) is used.
The additions made to the accounting policy must be written down, and then the register entry form must be closed (both actions can be performed simultaneously by clicking on the button ).
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