Accounting for goods and services 1s. Accounting info

Often one organization has a debt to another. This debt can be repaid not only with cash. For example, the debtor organization can provide any services against it.

In this article we will look at how to reflect in the 1C 8.3 program how to carry out netting both between contracts with one organization and with different counterparties.

Let's consider an example when our company ordered from supplier 3 office chairs in the amount of 6 thousand rubles, but has not yet paid for this delivery. After some time, we provided lawn mowing services for 4 thousand rubles. In the program, it is necessary to offset and reduce the debt to 2 thousand rubles.

You can find acts of offset in the 1C “Purchases” menu, or “Sales” select the “Debt Adjustment” item.

All previously entered documents on debt adjustments will open in front of you. Create new document. The most important thing here is to correctly indicate the type of operation. In this case, we will offset with the same company, but under different agreements: supply and provision of services. Therefore, “Debt Settlement” was chosen.

In the “Off the Debt” position, select “To Supplier”. In the case where it is owed not to us, but to us, the “Buyer” item is selected.

In the “Supplier (creditor)” detail, select the company with which you need to make a settlement. In our case, accounting in the program is kept for several organizations at once, so in the header we will also select the necessary one (which has a debt).

In the document on offsetting in 1C 8.3 there are two tabs reflecting the list of documents on which accounts payable (ours) and accounts receivable (to us) were formed. You can fill in the data either manually or automatically. To automatically fill, click the “Fill” button on the desired tab and select the appropriate item from the menu that appears. Both tabs are completed separately, but the interface is the same.

On the first tab, a document for the purchase of office chairs in the amount of 6 thousand rubles appeared. The second – provision of lawn mowing services for 4 thousand rubles. The amounts vary and this can be seen at the bottom of the form (- 2 thousand rubles).

To ensure correct settlement, we will adjust our debt to the supplier on the first tab. Let's set 4 thousand rubles instead of 6 thousand rubles.

In the same way, you can set off with the buyer. The only difference is in the other parameters of the document header.

Offsetting between organizations

As an example, consider a situation similar to the one described above. Our organization also purchased 3 office chairs for the amount of 6 thousand rubles from the Akvilon-Trade company. We only provided the lawn mowing service to another company – “Sweet Dreams Ltd.” Let's assume that they have the same owner and we need to pay off part of the debt for the purchase of chairs with the service provided.

In this example, filling out the document will be almost identical to the previous one. For the value of the “On account of debt” detail, indicate “Third party to our organization.” Now you will need to select two counterparties at once: a supplier and a third party.

The document details in this example will no longer differ from the previous one.

The movement of the document will be similar to the movement in the previous example, only here two different counterparties are involved as subaccounts.

The Debt Adjustment document is not limited to these two examples. For example, you can offset the advance, transfer the debt and much more.

Now you can check the result of mutual settlements.

Video instruction

Watch the video instructions for performing mutual settlements in 1C:

Enterprises that are required to use a cash register must first purchase this machine and reflect its acquisition in accounting accordingly. Let's look at how this can be done in the 1C Accounting 8, edition 2 program.

Cash register in 1C– how to reflect it in accounting? Since basically all cash registers are cheaper than 40,000 rubles, they can be taken into account as material values, namely on account 10 subaccount 09 “Inventory and household supplies”.

Let's look at a specific example. The company purchased a cash register worth 7,080 rubles, including VAT. Services for its installation and commissioning amounted to 1,180 rubles including VAT.

The first document that needs to be filled out in 1C Accounting 8 is called “Receipt of goods and services.” It is located on the “Purchase” tab or called up from the top Purchase menu.

We fill out the document, indicate the supplier, the contract, and at the bottom of the document, on the “Products” tab, indicate the name of the purchased cash register. The purchased item is entered into the “Inventory and Household Supplies” folder in the “Nomenclature” directory. We indicate the cost of the cash register and post the document. Two wires are formed along it:

Dt 10.09 Kt 60.01 – purchased KKM for the amount of 6,000 rubles

Dt 19.03 Kt 60.01 – VAT in the amount of 1,080 rubles

The following document that needs to be filled out when accepting registration cash register in 1C- this is “Receipt of additional expenses." You can find it in the same place as the previous document. But it's even easier to do it based on recently submitted document“Receipt of goods and services.” To do this, in an open or closed document, click on the icon to enter on the basis or “Action”, the item “Based on”, and “Receipt of additional. expenses" is generated automatically. Here you only need to indicate the method of distribution of expenses and the amount of additional services. Two wires are formed here:

Dt 10.09 Kt 60.01 – cash register services in the amount of 1,000 rubles

Dt 19.04 Kt 60.01 – VAT in the amount of 180 rubles

Next, you need to reflect the decommissioning of this cash register. For this purpose, the document “Transfer of materials for operation” is used. It can be found on the “Production” tab or can also be entered based on the “Receipt of goods and services” document.

Here you need to indicate the location of the cash register, the person in charge and the method of recording expenses. We are adding a new method for reflecting expenses: “Write-off of inventory to administration.” In our example, the cash register will be in the administration, so we will indicate account 26 “General business expenses”.

The following transactions will be generated according to the document:

Dt 26 Kt 10.09 – written off KKM in the amount of 7,000 rubles

Dt MTs04 Kt - transfer of KKM into operation in the amount of 7,000 rubles

When the service life of the cash register comes to an end, it can be written off using the document “Write-off of materials from service.”

We learn to draw up expense reports using examples (1C: Accounting 8.3, edition 3.0)

According to my observation, for novice accountants, registration advance reports presents significant difficulties at first.

Today we will look at the basics of this matter, as well as the most popular cases from life. We will perform all experiments in 1C: Accounting 8.3 (edition 3.0).

So, let's begin

It’s not for me to tell you that 71 accounts are responsible for settlements with accountable persons in the accounting department:

Issue assets is reflected to the employee on the debit of this account, and write-off - on the credit.

Well, for example, they gave out 5000 against a report from the cash register:

Why did I say assets? This is because we can give the employee:

• Cash (from the cash register through cash register)
• Non-cash funds (transfer from the organization's current account to the employee's card account)
• Financial documents (for example, plane tickets for a business trip)

Let's look at each of the examples listed above.

Cash withdrawal from the cash register

To issue an advance from the cash register, we issue a cash receipt order (in the top three, this is the “Cash Withdrawal” document):

In the type of operation we indicate “Issuance to an accountable person”:

The wiring turned out like this:

Issuance of non-cash funds

In this case, the enumeration Money carried out to the employee’s card account (an account to which a bank card is linked, with which the employee can withdraw this money).

In the troika, this operation is formalized by the usual document “Write-off from the current account”:

Also, do not forget to indicate in the form of the “Transfer to an accountable person” operation:

The wiring turned out like this:

Issuance of monetary documents

A monetary document can be, for example, a plane ticket that an organization purchased for an employee who is going on a business trip.

After purchase, this ticket is accounted for as the debit of account 50.03:

When issuing this ticket to an employee for reporting (before a business trip), the accounting department draws up the document “Issue of monetary documents”:

And on the “Cash Documents” tab this very ticket is indicated:

The posting turned out like this (the ticket was written off from account 50.03):

I will specifically mention:

• We have the right to issue reports only to employees of the organization - persons with whom we have concluded an employment or civil law contract.
• The list of such persons is approved by a separate order of the head.
• The same order stipulates maximum term, through which the employee must report to the accounting department; if an employee goes on a business trip, this period is automatically extended until his return.

Employee reports

But assets are given to an employee for a reason, but to fulfill a certain official assignment. Therefore, the moment comes when the employee must report to the accounting department in form AO-1.

This is a printed form that indicates:

• everything that we gave to the employee for reporting
• everything he spent this money on (or didn’t spend it, or maybe there was an overspending)
• Supporting documents (checks, invoices, acts, tickets...) are attached to this form.

Here is an example of the AO-1 form:

This report (AO-1) is compiled by the employee together with the accounting department and approved by the manager. At the very bottom, the number of documents and sheets on which they are attached to the report is indicated (checks are usually pasted in whole packs onto A4 sheets).

So, in order to print such a report (AO-1), write off debt on 71 accounts from an employee, and also accept expenses in the top three, there is the document “Advance report”:

Let's briefly go through its bookmarks:

Examples of advance reports from life

Fill out the "Advances" tab:

It must be said that this tab is not displayed in any way in document postings, but is only available for the AO-1 printed form.

Fill out the “Products” tab (we bought a bunch of everything and put it on ten):

Here are the postings for this bookmark:

We fill out the “Payment” tab (we pay off the debt to suppliers, or pay an advance):

Here are the wiring:

Examples of filling out the "Other" tab.

Payment for communication services:

Payment for newspaper advertisements:

Write-off of daily allowance and debt for travel tickets:

Payment for some services (immediately charged to 26):

By the way, on the “Products” and “Other” tabs there is a checkbox “SF”, if you check it, then the received invoice will be entered on this line.

Contrary to the usual expression “”, the user does not acquire the software itself under a license, but the right to use the results of intellectual activity. Typically this right is non-exclusive. In Russian accounting, according to Regulation PBU 14/2007, such a right is not recognized.

If the payment for it was a one-time payment, then the cost of the non-exclusive right must be attributed to (abbreviated name - RBP), then it is subject to gradual write-off as expenses throughout the term of the contract.

It happens that the license agreement does not contain information about the validity period. Then the organization has the right to set the service life of the software itself; this must be indicated in accounting policy. Recommended according to newsletter company "1C", the period of use of software products of this company is set at 2 years.

Example. The organization purchased from a partner of the 1C company a license to use the computer program “1C: Accounting 8.3 (rev. 3.0)”, version PROF, worth 13,000 rubles. It is necessary to reflect in the same program the purchase of the non-exclusive right to use the software, attribute its cost to deferred expenses and then write off the cost over two years to cost account 26 “General business expenses” using monthly write-off transactions.

Purchasing software in 1C 8.3

We capitalize the software with the document “Receipt of goods and services”, indicating the type of document - “Services (act)”. When specifying the nomenclature, we will add a new position to the directory, call it “”, the type of nomenclature should be “Service”.

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When filling out the “Future expenses” details, you must create new element directory - new article expenses of deferred periods, indicating in it the cost of the program and write-off parameters (the procedure for recognizing expenses, the start date of write-off, the end date of write-off RBP, account and cost analytics):

Thus, the cost of the purchased program will be immediately included in the BRP. Let's post the document "", and it will generate a posting in Accounting Account 97.21 according to the entered item "1C Accounting". (In this example, the purchasing organization is a VAT payer, so the posting was made for the amount of the program cost excluding VAT, and the VAT amount was included in Dt 19.04):

Write-off of deferred expenses

The operation is routine. It will be carried out according to the specified parameters (procedure for recognizing expenses, period, write-off account) automatically when performing monthly processing "". The program itself will determine the need to write off the RBP and calculate the amount.

When performing the operation, a posting is generated as specified (in our example, account 26), the amount is calculated based on the selected start date of write-off and end date.

Expenses for the purchase of 1C programs are considered expenses for common types activities and cannot be classified as intangible assets.

Accounting

Since 1C software products are often used by organizations for more than one month, and their payment is made in the form of a one-time fixed payment, in accounting it is reflected as deferred expenses with subsequent write-off as expenses during the period of use of the program. If the contract does not specify the period of use of the program, it should be set independently, based on the useful life of the program on the 1C:Enterprise platform or based on a letter from 1C, where the recommended service life of the program is 24 months. In this case, the maximum period during which the company can write off expenses is 5 years.

During this period, the amount of the one-time payment is evenly included in the expenses of the current period in account 26 “General business expenses”, because Software "1C:Enterprise 8" was purchased for the needs of accounting (clause 18, paragraph 3, clause 19 of PBU 10/99, Instructions for using the Chart of Accounts).

The following entries must be made in accounting:

• Debit account 60.01 – Credit account 51
• Debit account 97.21 – Credit account 60.01
• Debit account 26 – Credit account 97.21

In the 1C: Accounting program (rev. 3.0), the transaction of acquiring a non-exclusive right to use the software is reflected in the document “Receipt (act, invoice)”, as a service, because a software product cannot be entered into a warehouse as a product or material.

To view transactions, you must click the “Show transactions and other document movements” button (Dt/Kt)

To perform the operation of including part of expenses in the current month, you need to create a document “ Regular operation» with the transaction type “Write-off of deferred expenses”. As a result of posting the document, the corresponding postings will be generated.

Amount of expenses written off:

• 10800/2/12 = 450 rub. per month
• 450 rubles / 31 = 14.52 rubles. in a day
• 14.52 * (31-5) = 377.42 rub. for December

Costs associated with the acquisition of the right to use computer programs under license and sublicense agreements are included in other costs associated with production and sales (clause 26, clause 1, article 264 of the Tax Code of the Russian Federation).

If the terms of the license agreement establish a period for using computer programs, expenses are taken into account evenly over the period given period. If the license period is not established, then the organization can independently set the period for writing off expenses for the program (paragraph 2, paragraph 1, article 272 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated 08/31/2012 No. 03-03-06/2/95, dated 18.03. 2014 No. 03-03-06/1/11743) or take it equal to 5 years (letter of the Ministry of Finance of the Russian Federation dated 04/23/2013 No. 03-03-06/1/14039).

As a rule, the useful life of the RBP is software in BU and NU it is set the same so that the cost is repaid in equal shares:

VAT deductions on future expenses (for the purchase of 1C programs) are carried out in the generally established manner if the following conditions are met:

• The goods have been accepted for accounting;
• VAT amounts have been paid to the supplier;
• The purchased goods are intended for use in activities subject to VAT;
• Availability of a supplier invoice with a allocated VAT amount.

If a taxpayer has received a program of the 1C:Enterprise family, then he has the right to deduct the entire amount of “input” VAT relating to them, regardless of when their cost is charged to costs. Those. the amount of VAT can be deducted in full in the period when the program was purchased and accepted for accounting on account 97.21.

Application of standards PBU 18/02

In accounting, the costs of acquiring 1C:Enterprise programs will be written off as expenses during the established period of use of the program, and in tax accounting - at a time during the acquisition period. Such a difference is reflected according to the rules regulated by PBU 18/02.

In accounting (for the period in which the programs were acquired), it is necessary to reflect a taxable temporary difference in an amount equal to the difference between the entire amount of expenses for the acquisition of programs and the amount that participates in the formation of accounting profit for the reporting period. The identified taxable temporary difference will be repaid gradually as expenses for the acquisition of programs are written off from account 97.21 (within deadline using the program).