The closing of the month 1s 8.3 flies what to do. Accounting info

In order to correctly generate reporting 1C Accounting 8.3, at the end of each month you need to “Close the month”. You can do this in 8.3, as in other versions, so you can use the current universal instruction.

Closing the month in 1C 8.3 accounting step by step

Closing the month in 1C should be done step by step in sequence, with the completion of each stage:

• We launch the "Assistant" by opening the "Operations" section.
• In the "assistant" we set a certain period that needs to be closed. If the transition was made to 1C 8.3 not from the assistant, or the balances were entered manually, then you need to select the month for closing in which the primary accounting entries were started.

You can close the month like this:

1. Automatically and completely.
2. Partially - perform one routine manipulation or as many as required.

• After the selected period in 1C 8.3, click on "Close the month."
• Wait a while. The program will automatically rescan the documents and check them. Also payroll for the specified month to reflect the amounts and investments about expenses. If there is no document in the payroll program, then when the period is closed, the program will create a document. Based on the organizational and legislative ownership and the individuality of the taxation system in 1C 8.3, they may differ.
• After the end of the closing of the month, each completed routine operation of the program will be allocated in green and the month ends.

As practice has shown, there are instructions for closing the month only for BP, but not for KA and SCP. I decided to correct this situation. Below is a small instruction for the KA, indicating some of the nuances that are quite critical for the correct closing of the month. Instruction for RAUZ, not for batch accounting. A little later I will make a short article indicating some errors and methods for finding them using standard tools. In the meantime, the instruction itself.

Instructions for closing the month in 1C: Integrated automation

1. Check that all documents have been received and no more receipts or sales documents will be entered for the month;

2. Checking account 10 and sub-accounts for errors. Open OSV and:

2.1. There should be no negative balances or empty analytics (there are empty subconto lines in the OSV). This means that they made a mistake when entering documents;

2.2. If there is a total balance in the absence of a quantitative balance, it means that additional expenses were received retroactively and the implementation documents need to be re-posted.

3. Similarly, we check the account. 20, 25, 26 and 41.

4. Reconciliation of accounting records and accumulation register "Cost accounting (accounting and tax accounting)". VERY IMPORTANT STAGE. After we are satisfied with everything on the cost accounts, it is necessary to reconcile the accounting records and the cost accounting register. One of the last stages of the “Closing the month”, namely the calculation of the cost price, uses the data not of the BU, but of the accumulation register “Cost Accounting (accounting and tax accounting)”. Therefore, if the accounting department started or wrote off some costs manually through the “Operation” or “Register Adjustment” document, the calculation will be incorrect. For reconciliation, open "Reports", "Advanced Accounting Analytics", then "Statement of Cost Accounting". All these statements must match the BU to the penny, if not, then you need to find out the reason and fix it.

5. Check the turnover on account 60.31 and 60.32. If contracts with order analytics are used, then due to an unspecified or incorrect order, the turnover will be incorrect.

6. We check the turnover on account 51.

7. Restoration of sequences according to calculations. VERY IMPORTANT STAGE. It cannot be opened from the “Closing of the month” procedure. We open through the “Accounting Manager” interface, then “Regular Operations”, then “Restoring the Settlement Sequence” (or the “Full” interface, then “Processing”). This processing will transfer all documents for the receipt and sale of goods (including payment orders ), APPENDS NEW MOVEMENTS on the accounting of exchange rate and sum differences to the documents, and creates documents "Revaluation of currency balances". The period for which it is necessary to repost the documents is determined by the processing itself, any reposting of documents resets the starting point to the time of reposting. If the period does not suit us, then there is a good processing that will fix everything (http://infostart.ru/public/125262/).

Once again, almost all postings for accounting for currency balances are made by this particular processing, all movements are ADDED to existing documents and during the usual reposting of the document they DISAPPEAR. Therefore, reposting documents after restoring the calculation sequences can knock down the data and will definitely knock down the period, therefore it is very undesirable. After that, in the "Closing the month" procedure, we mark the positions "Recovery by acquisition" and "Recovery by sale" as completed.

8. We accrue depreciation of fixed assets from the “Closing of the month” procedure, i.e. go to the stage and click "Create documents". We mark it as completed.

9. We pay off the cost of overalls from the “Closing of the month” procedure. We mark it as completed.

10. We calculate the insurance costs from the "Closing the month" procedure. We mark it as completed.

11. We accrue depreciation of intangible assets from the “Closing of the month” procedure. We mark it as completed.

12. We write off RBP from the procedure "Closing the month". We mark it as completed.

13. Re-evaluate currency balances from the "Closing the month" procedure. We mark it as completed.

14. Calculate salary from the procedure "Closing the month". We mark it as completed.

15. Let's carry out the rationing of expenses from the procedure "Closing the month". We mark it as completed.

16. We carry out the calculation of the cost price for the CU from the procedure "Closing the month". We mark it as completed.

17. We carry out the calculation of the cost of accounting and NU from the procedure "Closing the month".

17.1. The cost calculation will cover only the expenses of the product groups for which there were sales;

17.2. If retroactively within a month the costs of selling or acquiring were accepted, but were not written off automatically, then the calculation will write them off;

17.3. If the implementation was in the previous month, and the expenses were accepted in the current one, then the calculation will not write them off, you need to do everything manually;

17.4. Intangible costs that the calculation did not write off can be written off using the document “Adjustment of other costs”;

17.5. After finalizing the document “Adjustment of other costs”, he can also write off material costs, but with some nuances;

17.6. We check with the help of OSV sch.10, 20, 25, 26 and 41 for negative balances. After we check the register "Cost Accounting" for negative balances.

17.7. We mark the stage as completed.

18. Determine the financial result from the procedure "Closing the month". We open the document and check the correctness of the results using the report "Calculation of income tax". We mark it as completed.

19. We carry out calculations for income tax from the procedure "Closing the month". We open the document and check the correctness of the calculation of IT and IT using the report "Permanent and temporary differences". We mark it as completed.

20. We check the result using the report "Analysis of the state of tax accounting for income tax."

21. If everything is fine, then we get champagne and go home with a sense of accomplishment!

If all the settings are made correctly, the documents are entered correctly and no one has touched anything with playful pens, then everything closes correctly by itself.

We propose to consider step-by-step instructions for generating the “Closing of the month” report in the 1C 8.3 Accounting program. The whole process is similar to version 1C 8.2. Go to the "Operations" menu tab and click "Closing the month".

In the form that opens, the status will be "Not Completed" by default. The status "Accounting policy not set" is also possible. The reason for this is the unconfigured accounting policy of the organization. In this state, the report "Closing the period" in 1C will not be generated.

Through the processing of the “Month Closing Assistant”, it is possible to generate any regulatory documents. If you do not specify an organization in the report, it will be available full list regulatory processing. The available number of treatments will be displayed depending on the selected period (month, quarter, year):

It is important to close the month consistently, otherwise the reports will display incorrect data.

To set up the organization's accounting policy, go to the "Main" menu tab, then select "Organization", go to the organization directory.

Opening the card the right organization, go to the "Accounting policy" tab:

In the form that opens, press the "Create" button and make the settings.

Consider, for example, how the month is closed in the 1C 8.3 program for OSNO. We set the period and select the organization. "Month Closing Assistant" will display the sequence of necessary processing:

The specified month also determines the quarterly close, on the basis of which the reflected number of transactions is greater.

The order of processing is determined by the program independently and cannot be changed.

The successful closing of the month is evidenced by the green color of the link and a tick next to each processing.

If a pencil is displayed next to the completed operation, this indicates that this operation was edited in manual mode. Additional operations for editing, canceling or skipping can be issued by clicking on the processing link itself:

The assistant distributes the closing of the month into stages. Consider what wiring they form.

The first stage includes:

"Accrual wages» - is formed by the accountant manually using a special document. 1C displays the document data in closing independently. Below are the postings generated by this type of document:

"Formation of the book of purchases and sales" - according to this processing, the formation of accounting entries, entries in the register of books of sales and purchases, declarations:

"Depreciation of fixed assets" - the formation of a regulatory document for the accrual and write-off of depreciation takes place:

“Recognition in NU of lease payments”, if there were lease payments:

"Revaluation of foreign currency" - the performance of transactions in the organization's settlements in foreign currency. There is a revaluation of foreign currency on the basis of the current rate.

The second stage includes

The third stage includes two points with the closure of costly accounts:

“Closing accounts 20, 23, 25, 26” - this indicates the production activities of the organization.

"Closing account 44 (Distribution costs)" affects the cost of production.

The fourth stage includes:

“Closing accounts 90 (Sales) and 91 (Other income and expenses).

Postings may be different depending on the specifics of accounting. If you press the "Report on completed operations" button, a report of the same name will be generated.

Now let's look at how to close a month in 1C 8.3 for the simplified tax system using the example of taxation "Income minus expenses". Set the period and press the button "Closing the month":

In this case, the program will distribute all processing into five stages:

Preliminary "Reposting documents for a month" - is needed to restore the sequence.

“Reflection of wages in accounting”, “Depreciation and depreciation of fixed assets”, “Adjustment of the cost of the item”.

"Calculation of write-off shares indirect costs».

"Closing Account 44 (Distribution Costs)".

"Closing account 90, 91." This also includes the accrual of income tax and the reformation of the balance sheet at the end of the year.

When forming the "Closing of the month" errors may occur. Mainly on expense accounts (20, 23, 25, 26). As a rule, errors are due to incorrectly set analytics in documents: an item group or cost accounting unit is not specified.

After all the primary documents are entered into the program, it is necessary to close the period; for this, the accounting officer performs closing procedures. All routine operations are formed on the basis of correctly entered data in the "Accounting Policy" section. It contains information on accounting, data on the taxation system, and indicates the types of activities of the company. Filling in the data on the accounting policy of the organization is necessary in the "Main" section panel in the "Settings" block.

The procedure for closing the month in 1C, what is it?

It should be borne in mind that closing the month in 1C is a permanent procedure that is performed every month.

All executed documents (operations) during this procedure are regulatory, they affect:

• creating the cost of production in production;
• results, both tax and accounting.

Regulatory documents after the implementation of these procedures determine the financial activities of the enterprise.

Where in the program is the block "Closing the period"?

In the section panel "Operations", there is a block "Closing the period", it includes five sections:

• "Closing of the month";
• "Regulatory operations";
• "References - calculations";
• "Assistant for VAT accounting";
• "Regulatory operations of VAT".

Why do you need a Month-End Helper?

The assistant performs routine activities to close tax and accounting accounts, they are performed one after another, in a strictly defined sequence.

It is necessary in order to control the correct and consistent execution of all routine operations for the enterprise (organization).

Documents in the regulatory procedure are divided into four blocks:

• I (first) - includes documents (operations), which, after they are carried out in the program, take into account the expenses of the organization. All expenses of the firm must be carefully controlled to ensure that closing operations reflect complete and reliable accounting;
• II (second) - document - "Calculation of write-off of shares of indirect costs". When conducting it in the database, preliminary calculations are made on the cost accounts;
• III (third) - includes a regulatory procedure for closing accounts for the accumulation of costs and distribution costs (account 20, account 23, account 25, account 26, account 44);
• IV (fourth) - operations that determine the financial results for the period (account 90, account 91).

Within the block, regulatory documents can be executed in any order, the operations of each block must be performed sequentially. The documents of the second and subsequent blocks are posted, in the case of no erroneous completion of the posting of the documents of the previous block.

To carry out regulatory activities, the period is indicated and the organization is selected. These routine operations are performed by clicking on the “Closing the month” button. A separate document is created for each operation. Carrying out closing activities, quite often, an error message appears, in this case, you need to familiarize yourself with the description of the error, then correct it and then continue the procedure for closing the month again.

Be sure to carry out all closing activities in strict order so as not to waste extra time on re-identifying errors and conducting operations in the database.

If, after carrying out operations to close the month, all items acquired:

• Greenish color, it means that everything was completed successfully;
• Pale bluish color, and an error message is displayed, this means that the procedure must be rerun until all errors are corrected.

Marking documents in red means that they are not completed due to errors.

What errors occur at the end of the month?

Common mistakes:

• The nomenclature group of income for accounting or tax accounting is not indicated in the sales documents;
• Account 25 is not closed, since it is impossible to determine the basis for the distribution of expenses for some departments;
• Analytics is not indicated in documents reflecting operations on other income and expenses;
• The procedure in 1C for posting documents for closing the month in the required order was violated.

Marking regulatory documents in a greenish color does not yet mean the successful completion of all regulatory operations. In order to check whether the closing procedure is proceeding correctly, you can generate and then analyze the data in balance sheet, taking into account the verification of balances at the end of the period.

When closing the reporting (calendar) year, it is necessary to additionally carry out regulatory documents:

• Write-off of losses of previous years;
• balance reform.

When the balance sheet is reformed, tax accounts and accounting accounts, such as account 90, account 91, are closed.

If a team of employees of the accounting service and other services works in the 1C program, then it is advisable, when all errors are identified and corrected, to re-close the database, and then close the editing period, in order to avoid accidental changes in the completed documents.

How to close the period for editing in the program 1C: "Accounting 8 edition 3.0"?

In the panel of sections "Administration" there is a block "Support and maintenance", in it we find the position "Dates of the prohibition of data changes".

The prohibition of changing data in the 1C program can be defined as for:

• specific user;
• All users.

For example: The date of prohibition of editing documents is set on March 31 of the current year, then documents preceding this date will be available to users only for viewing. If the user tries to change the data in the document, a warning will appear on the computer screen. As for documents, starting from April 01 of the current year, you can not only enter and view them, but also change and retransmit them.

Do not forget that a correctly performed procedure for closing the month will show a complete and reliable result of the financial and economic activities of the organization as a whole.

When keeping records in the 1C program, each accountant needs to know how to close the month. Mandatory regulatory documents, based on the specifics accounting policy on activities and information accounting, as well as taxation systems, performs the month closing assistant.

Closing the month

Below is a sequential system for closing the month in 1C 8.3 Accounting step by step:

1. By processing the closing of the month, one after the other, operations are performed that close the accounting and tax accounts (“Operations” - “Closing the period” - the hyperlink “Closing the month”). For each individual organization for which records are maintained in the database, any of the scheduled operations is performed once in the reporting period.
2. To close the month, select an organization and specify a specific month.
3. First of all, if necessary, you should restore the sequence - marked in pale blue, this link indicates that some documents were posted retroactively without reposting the subsequent ones.
   
4. Regulatory documents 1C: Accounting for the closing of the month are divided into four blocks and must be carried out in accordance with strictly defined rules for following: the documents of the second block will be executed only if the documents of the first block are correctly completed, etc. Blocks are distributed as follows:
   • primary operations that form the company's expense items, as well as the control of other operations for further blocks;
   • “Calculation of write-off shares of indirect expenses”, which gives additional calculations for cost (expenditure) accounts and fixes these results in the program register;
   • cost and distribution costs accounts - 20th production accounts and accounts. 44;
   • operations that form the final financial results (accounts 90, 91).

   The button "Perform closing of the month" starts the procedure:
   

   Within each group, the sequence of regulatory documents can be executed arbitrarily. If operations are carried out in the correct sequence and one of them is repeated, overriding the results of subsequent ones, then the rows of older groups are marked with a blue background for their re-start.

5. If all operations are completed successfully, they are marked in green. Documents not completed due to errors are marked in red. Operations that need to be repeated are marked in blue. Operations that have not yet been completed are marked in black.
   
6. When performing each routine procedure, the corresponding postings are generated in accounting and tax accounting, which can be viewed in the context menu of each line of the block.
7. To visually display the result of the scheduled operation, a printed reference-calculation form is used.
8. In the process of closing the month, accounting errors may be identified: you should view their description, analyze and, after correcting, continue the procedure.
9. Successful completion of all scheduled operations and marking them in green does not yet mean the correct closure of accounts. Checking the correctness of the closing procedure is carried out by generating and analyzing the balance sheet for this period and checking the final balance on the cost accounts.
10. At the end of the year (reporting period - December), the following are added to the list of scheduled operations:
    • write-off of losses of previous years;
    • calculation of income tax;
    • balance reform.

Date of prohibition of changing accounting data

In case of successful closing of the month or year, it is necessary to exclude accidental or deliberate changes in the previously held primary documents of this period, which may affect the final financial result. You need to know how to close the period for editing data in 1C 8.3:

Documents prior to the date of the ban are available exclusively for viewing, creating new ones or changing existing ones is possible only if their date is greater than the date of the ban. If you try to change data that is closed for editing, a warning will be displayed on the screen.

Closing a month is a complex procedure and should be performed from month to month, and not once a year for all periods. Regulatory documents affect the actual accounting results, the formation of the cost of production, and, therefore, determine the performance of the organization as a whole.