During the existence of 1C: Enterprise, a huge number of books have been released both from the 1C company itself and from third-party publishers. Let's consider the most interesting ones.

Books for 1C users can be divided into another classification - by configuration. Included with the program are excellent books in which you can already find answers to many questions. Very often this is ignored and in vain.

The following publications are perfect for studying 1C Accounting 8.3 and 8.2:

The book will be a good source of knowledge for novice users and will allow you to understand the basics of working in 1C Enterprise Accounting. The book deals with the main business transactions in the program: bank, mutual settlements, fixed assets, personnel, salaries, materials, trading operations, etc.

Business operations in "1C Accounting 8". Tasks, solutions, results

The book is perfect as a desktop for a 1C user: it discusses about 200 standard life situations- "cases". With the help of this book, you can quickly solve any problem from daily activities.

Secrets of professional work with "1C: Accounting 8" (rev. 3.0). Accounting for production operations.

The book is suitable for users in whose enterprises there is production. The book has a competent structure, with the help of which you can quickly find the necessary operation.

Get 267 1C video lessons for free:

Books on 1C Trade Management

1C:Enterprise 8.2 Trading operations management in questions and answers (edition 11 and 11.1).

The book covers about 250 cases of working with 11: starting from the most banal - entering background information, ending with complex planning and costing operations. The book is conveniently divided into chapters by program sections.

Books on 1C Salary and personnel management

1C: Payroll and Human Resources Management 8. First steps

The book was created for novice users of 1C Enterprise. In it you will learn a lot of new things: from installing and creating an information base to full-fledged accounting in the program. The book provides a cross-cutting example of accounting in a fictitious organization, with the help of which you can easily navigate the program.

Handbook for pay and its calculation in 1C: Salary and personnel management 8

The book will help you understand the intricacies of maintaining personnel records and payroll in the program 1C Salary and personnel management 8. The book fully covers the entire spectrum of personnel records. It really should become a “desktop” for a calculation specialist wages.

Literature on 1C Manufacturing Enterprise Management

Since it contains the above three programs, all the books that were reviewed earlier are suitable for studying this program. Advanced production accounting, budgeting and ( international standards financial statements) are unique sections that are only in 1C SCP. Let's take a look at the books below:

Automation of budgeting and management reporting in 1C:Enterprise 8

The book describes the methods of management accounting in enterprises using 1C SCP. The manual discusses the nuances of building in organizations - creating a budget according to scenarios, setting up and calculating financial indicators, monitoring budget implementation, reporting, etc. The book is divided into chapters, each of the chapters is a separate cross-cutting example on a given topic.

Accounting and reporting according to IFRS in 1C: Enterprise 8.0 in questions and answers

The book will allow you to get basic knowledge in the field of implementation of the International Financial Reporting System at enterprises. Here were collected the most FAQ from users and responses to them. This little book will answer many questions.

Planning the activities of a manufacturing enterprise. From industrial financial planning to MRP II and beyond

The manual "Accounting and tax accounting in "1C: Accounting 8" (version 3.0). 6 edition" considers the technology of accounting and tax accounting in the program "1C: Accounting 8" edition 3.0.
Considerable attention is paid to the issues of preparing the program for operation, document flow, organization and technology of accounting in certain areas, summarizing accounting data and generating resultant information for internal and external users.
The manual is aimed at accountants-users of the program "1C: Accounting 8", implementation specialists, students and teachers studying information technology accounting. The manual can be useful for organizing accounting courses in the 1C:Enterprise 8 environment.

Accounting.
One of the stages of the accounting process is the systematization, generalization and grouping of information obtained from primary documents, as well as its reflection in the accounts of accounting.

The list of synthetic accounts that reflect a systematic grouping of information about various aspects of the activities of an economic entity is called a chart of accounts. Its construction allows obtaining information for the purposes of organization management, control in the interests of owners, state and executive authorities, and other interested parties.

In accordance with the procedure established in the territory Russian Federation, business entities (except for credit and budgetary organizations) use a single Chart of Accounts for financial accounting economic activity organizations.

Table of contents
CHAPTER 1. ORGANIZATION OF ACCOUNTING
ACCOUNTING
TAX ACCOUNTING
PBU SUPPORT 18/02
CHAPTER 2. ACCOUNTING FOR CASH TRANSACTIONS
ACCOUNTING FOR BANKING OPERATIONS
ACCOUNTING FOR CASH OPERATIONS
ACCOUNTING FOR SETTLEMENTS WITH ACCOUNTABLE PERSONS
CHAPTER 3. ACCOUNTING FOR PAYMENTS WITH STAFF
HR ACCOUNT
CALCULATION AND PAYMENT OF SALARY
ACCOUNTING FOR PIT PAYMENTS
ACCOUNTING FOR INSURANCE PREMIUM PAYMENTS
ACCOUNTING AND TAX ACCOUNTING FOR LABOR EXPENSES
CHAPTER 4. ACCOUNTING FOR FIXED ASSETS
ORGANIZATION OF ACCOUNTING OF FIXED ASSETS
FORMATION OF INITIAL COST OF FIXED ASSETS
ACCEPTANCE OF FIXED ASSETS
DEPRECIATION OF FIXED ASSETS
DISPOSAL OF FIXED ASSETS.
CHAPTER 5. ACCOUNTING FOR PRODUCTION OPERATIONS
ORGANIZATION OF ACCOUNTING FOR PRODUCTION COSTS
ORGANIZATION OF ACCOUNTING OF FINISHED PRODUCTS IN WAREHOUSES
ACCOUNT OF MATERIALS
ACCOUNTING FOR RELEASE AND SALES OF PRODUCTS
ACCOUNTING FOR THE ISSUANCE AND IMPLEMENTATION OF WORKS AND SERVICES
CALCULATION OF THE ACTUAL COST OF PRODUCTS (WORK, SERVICES)
ANALYSIS OF THE OBTAINED RESULTS
CHAPTER 6. ACCOUNT OF TRADING OPERATIONS
ORGANIZATION OF RECORDING OF TRADING OPERATIONS
GOODS ACCOUNTING
ACCOUNTING FOR THE SALES OF GOODS
ACCOUNTING FOR COSTS OF DISPOSAL
CHAPTER 7 COMPILATION OF REGISTERS
COMPILATION OF ACCOUNTING REGISTERS
PREPARATION OF TAX REGISTERS.

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1C: Accounting 8 for beginners

The manual tells how to quickly master the program "1C: Accounting 8" and learn how to use it effectively for accounting and tax accounting, compiling accounting registers, as well as accounting and tax reporting.

The material covers all the main sections of accounting: separate chapters are devoted to bank and cash operations, personnel records and payroll, accounting of fixed assets and intangible assets, materials, production and sales of products, accounting of commodity transactions. Considerable attention is paid to routine operations and reporting.

The illustrative material is based on edition 1.6 of the standard configuration "Enterprise Accounting".

The manual is aimed at novice users of the "1C: Accounting 8" program, specialists in the implementation of automation systems, students studying accounting information technologies, and teachers. The manual can also be useful for organizing training courses for the study of the program "1C: Accounting 8".

Publishing house LLC "1C-Publishing" (ISBN 978-5-9677-1057-5), publishing house "Piter" (ISBN 978-5-49807-258-6), 384 pages.

CHAPTER 1. GETTING STARTED WITH THE PROGRAM

• Creation of an information base
• Selecting the mode of operation with the program
• First start
• Charts of accounts for accounting and tax accounting
• Ways to register business transactions
• Entering opening balances

CHAPTER 2. BANK

• Write-off Money from the account
• Crediting funds to the account
• Accounting for transactions in foreign currency

CHAPTER 3. CASH

• Accounting procedure for cash transactions
• Receipt of funds at the cash desk
• Cash withdrawal from the cash register
• Compiling a cashier's report
• Calculations with accountable persons

CHAPTER 4. STAFF AND SALARY

• Personnel accounting
• Calculation and payment of salaries
• Payroll tax calculation
• Generating payroll entries

CHAPTER 5. ACCOUNTING FOR FIXED ASSETS

• Cost accounting in fixed assets
• Acceptance of fixed assets for accounting
• Depreciation of fixed assets
• Transfer of fixed assets
• Change in original cost
• Disposal of property, plant and equipment
• Inventory of fixed assets

CHAPTER 6. ACCOUNTING FOR INTANGIBLE ASSETS

• Accounting for costs in intangible assets
• Acceptance of intangible assets for accounting
• Amortization of intangible assets
• Revaluation of intangible assets
• Write-off of intangible assets

CHAPTER 7. ACCOUNT OF MATERIALS

• Receipt of materials
• Issue of materials from the warehouse
• Warehouse movement of materials
• Issue of materials for processing to the side
• Accounting for operations with overalls and special equipment
• Material Inventory

CHAPTER 8. PRODUCTION AND SALE OF PRODUCTS

• Production Cost Accounting
• Accounting finished products and its implementation

CHAPTER 9. ACCOUNT OF TRADING OPERATIONS

• Accounting for the receipt of goods
• Accounting for the sale of goods
• Goods inventory
• Distribution cost accounting

CHAPTER 10. PERFORMANCE OF REGULATION OPERATIONS

• Document "Closing of the month"
• Definition financial results
• Income tax calculations
• balance reformation

CHAPTER 11. REPORTING

• Types of reports 1C: Accounting 8
• Standard Reports
• Reports for compiling tax registers
• Preparation of regulated reporting

“D.V. Chistov, S.A. Kharitonov Business transactions in 1C: Accounting 8 (version 3.0). Tasks, decisions, results. Edition 4 E-book...»

-- [ Page 1 ] --

D.V. Chistov, S.A. Kharitonov

Business operations in "1C: Accounting 8" (version 3.0).

Tasks, decisions, results. Edition 4

E-book in pdf format; ISBN 978-5-9677-2097-0.

Electronic analogue of the printed edition

"Business operations in "1C: Accounting 8" (version 3.0). Tasks, decisions, results. Edition 4 (ISBN 978-5-9677-2077-2, M.: 1SPablishing LLC, 2014; article of the printed book according to the 1C price list: 4601546109750; for purchase of printed publications of the 1SPpublishing publishing house, please contact 1C partner serving your organization, or to other partners of 1C, to 1C Interest stores, as well as to book and online stores).

The manual is a practical course of accounting and tax accounting in the environment of the program "1C: Accounting" - both for individual and for group training.

The purpose of the book: to teach how to independently configure the program "1C: Accounting 8" (version 3.0) to take into account the characteristics of a particular organization, to keep accounting and tax records of business transactions.

The work of the program is considered both in the form of a regular delivery, and in the case when "1C: Accounting 8" is used in the "cloud" - as part of the service "1C: Enterprise 8 via the Internet".

The material of the manual is built from accounting situations to software tools for their implementation and includes a cross-cutting example.

The real business situations faced by the accountant are consistently considered, and on the example of these situations, the rules and techniques for using tools and typical program settings are analyzed.

The training material of the manual is focused on a 40-hour course (10 lessons) and includes about two hundred tasks. to check the correct execution independent tasks the values ​​of control indicators are given. Self-assessment questions are provided at the end of each chapter.

The manual is aimed at accountants-users of the program "1C: Accounting 8" and students of training courses of centers certified training 1C firms studying information technologies of accounting and tax accounting in standard solutions on the 1C: Enterprise platform. It is also intended for use as a teaching aid for students studying in the specialties "Finance and Credit", "Accounting, Analysis and Audit", " World economy”, “Taxes and taxation”, as well as for undergraduates and students of the IPK, when studying the disciplines “ Information Systems in economics", " Information Technology in Economics” “Information Accounting Systems in commercial organizations”, “Information systems in taxation”, etc.

LESSON ONE

CHAPTER 1.

GENERAL INFORMATION ABOUT THE PROGRAM

"1C: ACCOUNTING 8"

Creating a training infobase on a computer

Modes of work with the program

What is cloud computing and why is it called that?

Getting started with the cloud version of the 1C program for educational institution.....19 Subscriber Registration

Service login

Where to begin?

test questions to Chapter 1

PREPARATION OF THE PROGRAM FOR WORK

Getting started with the program. First steps

Entering organization information

Set up accounting options

Information about the accounting policy of the organization

Completing directories

Setting the program operation parameters

Command interface setup

Checklist for Chapter 2

SESSION TWO

CHAPTER 3

ACCOUNTING FOR FORMATION OPERATIONS

AUTHORIZED CAPITAL

Accounting procedure

Chart of accounts setup

Enter transactions and postings

Mode of manual entry of transactions and postings

Entering a new element in the "Contractors" directory

Entering information about counterparties - individuals Oh

Manual entry of an operation for accounting for the authorized capital

View transactions and transactions

Means for checking the correct execution of tasks

Turnover balance sheet

Account balance sheet

Drill down and update report metrics

Checklist for Chapter 3

REORGANIZATION OF INFORMATION ON CONTRACTORS

Description of the directory structure

Creating group elements

Transfer finite elements into groups

Checklist for Chapter 4

ACCOUNTING FOR CASH OPERATIONS

Accounting procedure

Chart of accounts setup

Handbook "Cash flow items"

Cash documents

Drawing up a cash receipt

Printing an incoming cash order

Postings of the document "Incoming cash order"

Cash book

Checklist for Chapter 5

ACTIVITY THREE

CHAPTER 6

ACCOUNTING OF OPERATIONS ON THE CURRENT ACCOUNT

Accounting procedure

Chart of accounts setup

Depositing cash

bank statement

Posting an outgoing cash warrant

Non-cash receipts to the current account

Document "Receipt to the current account"

Getting cash from a bank account

Analysis of cash receipts and expenditures

Checklist for Chapter 6

ACCOUNTING FOR SETTLEMENTS WITH BUYERS

Accounting procedure

Prepayment accounting

Buyer Registration

Registration of the contract with the buyer

Registration of received prepayment

Preparing an invoice for advance payment

Registration of the invoice in the sales book

Checklist for Chapter 7

ACCOUNTING FOR SETTLEMENTS WITH SUPPLIERS

Accounting procedure

Supplier invoice payment

Vendor Registration

Vendor account registration

Creating a payment order

Registration of debiting funds on a payment order

Checklist for Chapter 8

LESSON FOUR

CHAPTER 9

ASSET ACCOUNTING

Accounting procedure

Receipt of fixed assets from suppliers

Entering information about an object in the "Fixed Assets" directory ............................... 149 Entering information about an object in the "Nomenclature" directory

Filling in the reference book "Methods for reflecting depreciation expenses (repayment of value)"

Acceptance of OS for accounting

Formation of a purchase book entry

Formation and printing of the shopping book

Receipt of fixed assets from the founders

Entering information about an object in the "Fixed Assets" directory ............................... 163 Entering information about an object in the "Nomenclature" directory

Posting of the OS object received from the founders - individuals

Commissioning of fixed assets received from the founders

LESSON FIVE

Equipment requiring installation and adjustment Accounting procedure

Registration of equipment receipt operation

Registering an equipment supplier invoice

Registration of the transfer of equipment for installation

Registration of acceptance and delivery of installation works

Registration of the commissioning operation of the installed equipment

Formation of purchase book entries

Registration of payment for installation work

Analysis of results

Depreciation of fixed assets

Checklist for Chapter 9

SESSION SIX

CHAPTER 10

INVENTORY ACCOUNTING

Accounting procedure

Receipt of materials from the supplier

Accounting for transportation and procurement costs

Acquisition of materials through an accountable person

Generating Purchase Book Entries Based on Purchased Materials..........223 Chapter 10 Checklist

SESSION SEVEN

CHAPTER 11

ACCOUNTING FOR THE USE OF MATERIAL STOCKS.................................227 Accounting procedure

Release of materials for general business needs

Issue of materials to production

Issue of materials when there is not enough stock in the warehouse.......................235 Analysis of information on the movement of stocks

Checklist for Chapter 11

ACTIVITY EIGHT

CHAPTER 12

ACCOUNTING FOR PAYMENTS WITH PERSONNEL FOR LABOR .............................243 Accounting procedure

Filling in the reference book "Positions"

Filling out the directory "Methods of reflecting wages in accounting" .................................245 Cost items for accounting for contributions from the payroll

Setting up accrual types

Entering information about employees of the organization

Setting up the calculation of insurance premiums

Payroll

Preparation of the payroll for the payment of wages.................................... 268 Payment of wages according to the payroll

Compilation of pay slips

ACTIVITY NINE

CHAPTER 13

ACCOUNTING FOR THE RELEASE OF FINISHED PRODUCTS

Accounting procedure

Transfer of finished products to the warehouse

Analysis of the movement of finished products

Chapter 13 Security Questions

ACCOUNT OF SALES OF FINISHED PRODUCTS

Accounting procedure

Sale of products upon payment

Issuing an invoice to the buyer

Registration of payment of the invoice to the buyer

Issuing an invoice in the "based on" mode

Posting a product release document

Drawing up an invoice

Formation of a sales book entry

Sale of products with deferred payment

Sale of products when changing the form of payment

Revenue collection

Issue of prepaid products

VAT offset from the received prepayment

Formation of the Sales Book for February

ACTIVITY TENTH

CHAPTER 15

REVEALING FINANCIAL RESULTS

Accounting procedure

Setting the order of departments for closing accounts

Assistant "Closing the month"

Adjustment of the estimate of the MPZ

Closing accounts 20, 23, 25, 26

Closing accounts 25 and 26

Write-off of expenses from account 20

Write-off of permanent and temporary differences attributable to manufactured products

Adjustment of the cost of finished products

Business operations in 1C: Accounting 8. Tasks, solutions, results

Closing accounts 90, 91

Income tax calculation

Generalized information about the movement on the accounts

Formation of regulated reports

Drawing up a balance sheet

Drawing up a profit and loss statement

Preparation of income tax return

Checklist for Chapter 15

Conclusion

Literature

Appendix 1. Reference information about the organization of EPOS..351 Appendix 2. Balance sheet

Appendix 3. Profit and Loss Statement (Form No. 2) .........361 Appendix 4. Calculation of corporate income tax (Sheet 2 of the Income Tax Declaration)

service.

The second mode of providing the program as an Internet service (web service) is called the SaaS mode (Software as a Service) or in Russian - “Program as a Service”. Note that in this case you don’t need to buy a box with the program, you don’t have to worry about updating versions, you don’t need to allocate disk memory for storing the program itself and data, to ensure the safety of data - all these functions are taken over by the provider providing the corresponding service.

To work remotely with a web service, you only need an Internet browser on your computer, which acts as a client and, of course, Internet access. In the case of the postal service, this service is provided free of charge, but in principle, such services can be provided for a fee, for example, through a subscription service system or otherwise.

A similar usage scheme can be applied not only to mail, but also to any other programs with a wide variety of functionality. It is this approach that underlies the organization of cloud computing - all the necessary programs and databases are stored on remote servers ("clouds"), and the user works with them in the "thin" mode.

client. It is important that in this case the user pays for the actually consumed service, for example, for the real time of working with the program, for the actually used external memory, etc.

With the development of Internet technologies, it became possible to move more and more complex programs and databases to remote servers (in the "clouds"), to perform large-scale, high-performance calculations on them. Today, in Russia and abroad, cloud computing technologies are used in such areas as recognition of graphic images and speech, translation of texts from various languages, financial management, sales, marketing, customer service, etc.

Business operations in 1C: Accounting 8. Tasks, solutions, results

The 1C:Enterprise 8 platform, starting from version 8.2, allows you to create and use software solutions that work in the cloud computing mode.

Currently, 1C has developed and available in the "cloud" operating mode several business applications as part of the "1C:Enterprise 8 via the Internet" service (https://1cfresh.com):

1C: Accounting (version 3.0);

1c accounting public institution 8 (rev. 2.0);

1C: Management small firm 8;

1C: Entrepreneur reporting;

1C: Salary and personnel management (version 3.0, trial version) 1C-FIREPLACE: Salary.

All these "cloud" applications have exactly the same functionality as their boxed ("terrestrial") counterparts. Already, these applications are available to everyone for real use, as well as for work in trial mode. In fact, 1C has created a public cloud that provides users with all of the above programs as cloud services, as well as all the necessary computing resources for storing and processing user information bases.

About the benefits of using cloud technologies in practical activities quite a lot is said, information on this topic can be found in scientific and professional publications, on the Internet. However, in addition to this, new methodological opportunities that open up when using cloud services in the educational process are also of interest.

The cloud version of the 1C:Accounting program has good prospects for use in educational activities in the preparation of accountants, auditors, analysts, as well as specialists in the administration and development of accounting systems.

We list the main advantages of the organizational and technical plan that open up when using application programs in the cloud computing mode in the educational process.

1. There is no need to physically purchase and install software.

2. The need for computing power and resources for storing programs and information bases of the student (user) is reduced.

3. Reduced need for service personnel an educational institution that provides support for applied systems (archiving the results of the work of individual students or their groups, restoring individual and group data, recovering from failures, etc.)

4. It is possible for a student to access application programs and information bases from the classroom, from home, transport and any other places. The user (learner) can always continue the task from the last breakpoint.

5. The possibility of interruption and resumption of work at any time is provided, which is important in case of unexpected disconnections leading to the exit from the Internet, the continuation of classroom work at home and vice versa;

6. Ability to work on different computers, with different browsers and operating systems, which is very important for organizing a unified information environment for classroom and extracurricular work of students;

7. Provided more high degree data safety, since the provider represented by 1C has much greater technical capabilities for data protection than most educational institutions.

In methodological terms, first of all, it is important that the cloud version of the program retains complete continuity in the composition, names and content of applied objects, the advantage

Chapter 1. General information about the program "1C: Accounting"

The traditional user interface has been faithfully preserved, thus it is difficult to imagine a situation in which the user may find himself in an unfamiliar situation with incomprehensible requirements for its resolution. In the cloud version of the program, the accounting technology and methods of working with the program are completely preserved, the rules for generating regulatory and reference information, entering current operations, performing routine procedures, and generating reports remain the same as in regular versions.

As noted above, if desired, the user can change the operating mode and switch from the "cloud" service to using the program in local mode, or vice versa - the accumulated data can be transferred from one solution to another using standard 1C:Enterprise tools.

For users of boxed versions of products who have entered into a 1C: ITS PROF agreement (information technology support agreement), subject to connection through 1C partners with the status of Network Competence Centers (see the list on the website https://1cfresh.com/), the possibility of using the service "1C:Enterprise 8 via the Internet"

provided at no additional charge.

Consider the organization of work with the cloud service of the company "1C" on the example of a service specially created for the work of educational institutions https://edu.1cfresh.com. The considered example can be used both for individual work (if you already use or plan to use "1C: Accounting 8" edition 3.0 for real accounting), and for organizing the work of a study group. The second of these aspects is important for teachers who, on the basis of this manual, want to organize the educational process with groups of students.

Getting started with the cloud version of the 1C program

If you are a user of the commercial version of the service, detailed information terms of connection to the 1C:Enterprise 8 service via the Internet can be obtained at https://1cfresh.com/.

Getting started with the cloud version of the 1C program

for an educational institution Registration of a subscriber To organize the work of an educational institution with a cloud version of the 1C:Enterprise program, you must first register with 1C or its partners as a new subscriber.

A subscriber is a legal or natural person who has entered into an agreement for the use of 1C:Enterprise application solutions in the Internet service mode. For the purposes of organizing the educational process, a university, faculty, department can act as the owner of a subscriber. The owner of the subscriber ensures the implementation of the functions of administering the information bases of users - teachers of students.

Administration functions can be performed by a teacher or a group of teachers, as well as service representatives technical support educational process.

When registering, the owner of the service is informed by e-mail, which receives information about the registration of the subscriber: Name of the subscriber (in our example - “ Financial University”), login to enter the service (in our case, the same as e-mail) and password.

This information is enough to start a new subscriber with the service.

Business operations in 1C: Accounting 8. Tasks, solutions, results Entering the service The service is accessed through the Internet browser window, where you must specify the service URL in the address bar: https://edu.1cfresh.com/ (Fig. 1-10 ).

–  –  –

On the initial page of the service, you will need to enter your login and password and enter the cloud service.

A message will appear in the top line stating that the system has recognized the user (Financial University, which is also the owner of the subscriber). Here you also have the option to enter Personal Area.

After entering your personal account, a list of available applications appears (which is initially empty) and an "Administration" hyperlink, which allows you to switch to administration mode.

The Administration hyperlink will take you to the Service Manager. "Service Manager" - a special program for the implementation of service administration functions, which, like all other applications, works in the remote Internet service mode.

On fig. Figure 1-11 shows the main window of this application.

–  –  –

The main window of the service manager contains two lists:

Subscriber applications;

subscriber users.

In the first list (Subscriber's Applications) information bases of users - teachers, students are registered. The infobase is a combination of Configuration + data. That is, it is an analogue of the Infobases list in the launch window of the regular version of 1C:Enterprise. Only infobases, as well as applications, are not stored on local computers, but in the cloud, and each such database will be called an individual user area.

An individual user area (student, teacher) is an application (configuration) and an infobase for working with this application. These areas are registered using the "Service Manager" in the "Subscriber Applications" list. The area can be calculated individual use by one student, then it will be an individual student area, and for collective use by a group of students, then it will be a group area of ​​students. At the same time, a group does not necessarily mean a group in accordance with the administrative division of the university, it can be any arbitrary group of people united to work in one information base.

In the second list (Subscriber's Users), service users belonging to this subscriber are registered. The owner of the subscriber as users of the subscriber can register teachers, giving them the authority "Subscriber administrator" or "Subscriber owner". Users with rights corresponding to these roles can also create individual user (student) areas on the server, define student access rights to their areas, as well as teacher access to student areas.

Business operations in 1C: Accounting 8. Tasks, solutions, results

At the time of starting work with the subscriber, only one user is represented in the list - the owner of the subscriber in our example is "Financial University", no other users have yet been registered and this function is assigned to the administrator (owner) of the subscriber.

Where to begin?

It is clear that these two lists (“Applications” and “Subscriber Users”) are somehow interconnected: each workspace belongs to one or more users, and each user can have rights to use one or more workspaces.

A natural question arises - where to start: first create workspaces, and then a list of users, or vice versa?

You can start by filling out any list, but we will look at the order in which they are completed, starting with the list of applications.

Creating new workspaces (creating a list of applications) To add a new application to the list, the Add button is provided, and it can be seen that the creation of application groups is not provided (Fig. 1-12).

–  –  –

Adding an application can be done in two modes:

To start accounting - that is, creating a new empty infobase in the cloud service for some typical configuration;

Load data from a file - that is, creating a new infobase on the cloud service, but the configuration with data will be loaded from a file from the user's local computer.

Let's consider the first option of creating a new workspace with an empty infobase of the "Enterprise Accounting" application for the teacher Chistov.

–  –  –

So, select the mode of adding an application To start accounting and click the Next button. The window of the second step of adding an application will pop up, as shown in Figure 1-13.

–  –  –

(1) First, in the list of available configurations, select the configuration we are interested in - Enterprise Accounting (2) In the Names field, the program itself will generate a standard name according to the name of the typical configuration - Enterprise Accounting, but this name can (and even, as we show below) need to be changed.

(3) Set the time zone of the location from which the service will be used. This field is required. Note that when working with correspondence groups of students, this parameter is very important.

(4) We complete this step of adding an application, and in the next step we receive confirmation that the new application has been successfully added (Fig. 1-14).

In the educational process, one has to work with information bases of a large number of students, and therefore it is important that there are means of grouping information bases, for example, by groups, teachers. But the Service Manager, at the time of this writing, only works with linear lists and does not provide special tools for creating user groups or user groups for specific applications. The only grouping option is sorting by application name. That is why we paid attention to the possibility of forming arbitrary names.

For the subsequent convenience of working with a huge list of applications (in fact, this is a list of working information bases of teachers and students), it is necessary to develop some system for generating names that would allow grouping records according to certain characteristics using sorting and search mechanisms.

We did the following. The Name field was structured and made into three parts, in the following order:

group number (a conditional group with the number 000 was assigned for teachers);

name of the application (configuration);

last name/first name of the owner of the infobase.

As a result, the list is quite convenient for work. A fragment of the real list is shown in fig. 1-15.

–  –  –

Rice. 1-15. Completing the process of creating a new workspace with an infobase In it, information is grouped by groups of students and applications, and the names of students within each group are sorted alphabetically, which is also convenient. In this list, using the tool, you can select information by some attribute, for example, by group number, teacher's last name and other elements included in the name. On fig. 1-16 shows an example of group selection.

–  –  –

Business operations in 1C: Accounting 8. Tasks, solutions, results Defining user rights to access the workspace So, back to the list of workspaces. How to determine the users who have the right to work with this workspace?

To do this, we will use a tool designed to edit the elements of the Applications list.

On fig. 1-17 we see that when using this tool, a window opens containing complete information about the selected list item, and this information is available for editing.

Note that at the bottom of the form there is a list of users for whom sets of rights are set for using this workspace.

So far, only one user is represented in the list - the owner of the subscriber with the name "Financial University", for him "by status", the set of rights "Launch and administration" is set.

No other users have been registered yet, as we have not yet completed the list of users.

Rice. 1-17. Managing user access to infobases Now it's time to figure out how the list of users is populated.

–  –  –

Filling in the list of users Let's consider filling in the list of users, using the example of adding a new student to it with the conditional name Ivanov Semyon Karpovich.

The list of users (Fig. 1-18) also has an Add button, and you can also see that the creation of user groups is not provided here either.

Using the Add button, we launch the Add User Wizard.

The first step is to choose how to add a user:

create a new user;

add an existing service user.

The second option is used if it is necessary to include in the list of users of the current subscriber a user who is already registered in the service on the edu.1cFresh.com website, for example, as an owner or user of another subscriber.

We will assume that we do not have students and teachers registered in edu.1cFresh.com, and therefore we will consider the option of creating a new user.

–  –  –

By clicking the Next button, we will proceed to the second step of the wizard for adding a user (Fig. 1Business operations in 1C: Accounting 8. Tasks, solutions, results. At the second step, a form for entering the user's personal data is offered for filling.

Here it is important to fill in the Full username and e-mail address, then the program will automatically create a user login similar to the e-mail address. And the user will be sent a password to enter the service to this address.

The Phone field is optional.

Rice. 1-19. Adding a new user, the second step is entering personal data.

Rice. 1-20. Adding a new user, the third step is to define the user's role.

For students, it is preferable to set the role "Subscriber user". Then he will be deprived of the opportunity to perform administrative functions in this subscriber.

1-21), where you will need to define the user's role in relation to each infobase (workspace) from the Applications list.

–  –  –

In our example, the list of applications contains only one application “000; Enterprise accounting; Chistov”, although as the information bases of students and teachers are registered, this list will grow. Suppose we want student Ivanov to have access to this infobase (workspace). Then for this infobase, student Ivanov will be given the right to Run or Run and administer this application.

At the last step of the Add User Wizard (Fig. 1-22), a message will appear stating that the new user has been successfully entered, and he will e-mail a message was sent containing the username and password under which he can enter the service. And while the only information base (application) “000;

Enterprise accounting; Chistov.

–  –  –

Business operations in 1C: Accounting 8. Tasks, solutions, results Creation of an individual workspace for a user - a student Let's now consider the following situation, when you need to create an Infobase (five postings workspace, not one?

Indeed, from the point of view of synthetic accounting, one posting is enough to change the status of two accounts by the amount of the authorized capital. From the point of view of analytical accounting, it is important not only to reflect this amount, but also to show the share of each founder in the authorized capital, as well as the resulting debt of each founder.

Referring to the work plan account, we can see that on accounts 75 and 80, analytical accounting is provided for in the context of subconto "Counterparties".

Business operations in 1C: Accounting 8. Tasks, solutions, results Setting up a chart of accounts Accounting for the authorized capital of an enterprise is carried out on a passive account 80 "Authorized capital".

Accounting for settlements on founders' contributions to authorized capital companies are kept on account 75 "Settlements with the founders" sub-account 75.01 "Settlements on contributions to the authorized (share) capital".

To account for the share of each founder in the authorized capital of the company, as well as the debt of each participant on contributions to the authorized capital, analytical accounting is provided for on accounts 75.01 and 80.

Analytical accounting of the founders in the program 1C: Accounting is conducted in the context of subconto Counterparties.

TASK No. 3-1 Open the chart of accounts and determine which attributes are set for account 75.01 "Calculations on contributions to the authorized (share) capital" and for account 80 "Authorized capital".

– open the Chart of Accounts via the Section Panel References and Accounting Settings Accounting Settings Chart of Accounts;

- to quickly jump to the account of interest, just type the number of the desired account on the keyboard. Let's type 75 on the keyboard, a pop-up search window will appear on the screen, in which the search fields will be automatically filled: What to look for - 75, Where to look - code (Fig. 3-1);

- in the search window, click the Find button, after which a list of all sub-accounts of account 75 will be presented in the chart of accounts window;

- similar actions must be performed to search and view information about account 80 in the Chart of Accounts.

–  –  –

Result In the chart of accounts, we see that on account (subaccount) 75.01 “Settlements on contributions to the authorized (share) capital”, analytical accounting is provided for in the context of the subaccount “Counterparties”.

In the chart of accounts for account 80, several sub-accounts are also opened. So, to account for the authorized capital, presented in the form of ordinary shares, account 80.01 is provided, which provides for analytical accounting in the context of counterparties and securities (own shares of the enterprise) and quantitative accounting (the number sign is set) of shares owned by each shareholder.

Enter transactions and postings

Mode of manual entry of transactions and postings Business transactions in the accounting department are recorded in the form of double entry entries or postings.

Posting - an elementary action that reflects a change in the state of economic assets

- their increase or decrease in accounting accounts in compliance with the principle of double entry.

The principle of double entry is that a business transaction that has a valuation is reflected simultaneously in two accounts: on the debit of one and the credit of the other. For example, an organization paid for materials in the amount of 10,000.00 rubles. This means that, on the one hand, the supplier's accounts receivable (or accounts payable) increased by this amount, and, on the other hand, the amount of money in the cash account on the current account or at the cash desk decreased.

In the 1C: Accounting program, an operation is understood as a certain fact of economic activity, recorded in the form of an entry in the transaction log. Each operation has a list (set) of accounting entries related to this operation.

Entering transactions manually is done using documents of the type Operation (accounting and tax accounting) through the list of documents that opens through the Section Panel Desktop Operations Journal (Fig. 3-2).

By default, the list shows all documents entered into the infobase, including operations entered manually. If necessary, by clicking on the icon on the toolbar, you can display the Period setting form and set the required visibility interval.

A new document Operation (accounting and tax accounting) is entered from the list form of the Journal of Operations by the command All actions Create (either by clicking on the icon on the toolbar, or by the Create command of the context menu, or by pressing the Insert keyboard key).

In the title part of the form, details are entered that are common to all postings of the transaction: transaction number (by default, all transactions are numbered automatically when the transaction is recorded in the infobase), transaction date (selected in the calendar or entered from the keyboard), transaction amount and transaction content.

The transaction amount is calculated automatically as the sum of all transaction transactions.

However, this attribute is editable.

Entering values ​​is fixed by pressing the Enter key or by activating a new input field with the mouse.

Records (postings) of accounting are entered into the tabular part of the form, which also includes data for tax accounting. If permanent and temporary differences arise in the valuation of assets and liabilities in accordance with PBU 18/02, then they are also indicated in the relevant details of the accounting entry.

The numbers of debited and credited accounts are selected from the list of accounts by typing its number on the keyboard and then pressing the Enter key. If the account has sub-accounts, then it is enough to type the account number on the keyboard, after which a drop-down list containing the codes and names of sub-accounts will appear, from this list you can select the required sub-account.

The columns Subconto Dt and Subconto Kt are filled in only when maintaining analytical accounting on the account, and the columns Currency Dt, Currency Kt, Val. amount - when entering a transaction, the cost of which is expressed in a foreign currency.

The columns Quantity (by debit and/or postings) are filled in if the posting uses accounts on which quantitative accounting is maintained. The posting amount is entered manually or automatically.

Recording the document Operation (accounting and tax accounting) in the infobase is performed using the icon or. In the first case, the form of the document remains open, in the second it closes.

Filling in the directory "Counterparties"

When reflecting a large number of business transactions, the Counterparties directory is used. It is designed to store reference information about the counterparties of the organization (legal entities and individuals) used in the issuance of primary documents, as well as for analytical accounting.

As with all configuration directories, the composition and structure of the directory Counterparties are laid down at the stage of configuring the application program. At the stage of using the directory, you can only add or change the values ​​of the details. In general, any directory in the program can be linear (simple list) or multilevel (hierarchical list). In the 1C: Accounting program, the Counterparties directory is defined as multi-level.

An element of a list (directory) is any object (in our case, a counterparty) described by a set of attributes.

Element attribute - one of the properties of the element as an accounting object.

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TASK No. 3-2 Enter information about the founders into the directory "Counterparties" - legal entities Oh.

– through the section panel Purchases and sales Directories and settings Counterparties, display the form of the list of the reference book Counterparties, and then through the menu All actions Create (either by clicking on the icon on the toolbar, or by the Create command of the context menu, or by pressing the Insert keyboard key) open a form for creating a new directory element (Fig. 3-4).

We will consider the sequence of entering records about a new counterparty in the Counterparties directory using the example of the counterparty NPO Borovik.

On the General tab, enter the details given in information No. 3-1:

- in the Name attribute, write down the abbreviated name of the counterparty Borovik NPO (Borovik NPO, not NPO Borovik, which is necessary for an unambiguous search, because there are many NGOs, but Borovik is one);

– in the requisite Legal entity/individual, leave the value "by default" Legal entity;

- in the requisite Full name, write down the Research and Production Association "Borovik";

- in the TIN requisite, enter 7707121221, in the KPP requisite - 770701001.

–  –  –

On the Addresses and telephones tab, in the line for entering a legal address, open and fill out the address entry form. Repeat the procedure for the line Actual address of the counterparty. The counterparty's phone number is entered as a character string.

–  –  –

If necessary, you can open the Additional Information tab and enter arbitrary additional information about the counterparty in a single text field.

To perform non-cash settlements with a counterparty, you will need to enter information with bank account details into the program. How to do it?

To the left of the directory form there is a field that contains a list of hyperlinks to information objects accompanying this directory (see Fig. 3-5). In particular, the following objects are available for the Counterparties directory:

Bank accounts;

Contracts of counterparties;

Contact faces;

Vendor licenses…;

Settlement accounts with contractors.

Gradually, we will learn the purpose and procedure for using the information contained in these lists, but we will start by filling out the Bank Accounts list.

To store information about the bank accounts of the counterparty (in the general case, the counterparty may have several accounts), the Bank accounts list is intended, use the Bank accounts hyperlink to enter this list. The program will require you to pre-record the previously entered information about the counterparty, and then in the same tab it will open the list of bank accounts related to the counterparty NPO Borovik. Of course, this list is initially empty (Figure 3-6).

In order to start entering the details of the bank account of NPO Borovik, you need to use the button. The form Bank account (Creation), Counterparty: Borovik NPO will be displayed on the screen (Fig. 3-7).

In the Account number attribute, enter the account number of the counterparty.

–  –  –

In the BIC requisite, specify the BIC of the bank and click the button. As a result, the correspondent account and the name of the bank will be determined automatically according to the data from the Banks directory (Fig. 3-8).

Leave the rest of the details unchanged (use the default values), and then save the entered data by clicking the OK button.

–  –  –

After that, on the General information tab of the Counterparties: Borovik NPO form, you can specify the entered account as the account that will be used by the program by default when filling in the payment details of the NPO Borovik counterparty. To do this, you will need to fill in the Bank account field from the Default Values ​​attribute group, as shown in fig. 3-9.

Rice. 3-9. Information about the settlement account of NPO "Borovik"

Similarly, you can fill in the values ​​of other details used by the program by default when filling out documents.

Similarly to entering data about the founder of NPO Borovik, it is necessary to enter the data of the counterparty of the Top-Invest Commercial Bank into the Counterparties directory according to information No. 3-1.

Business operations in 1C: Accounting 8. Tasks, decisions, results Entering information about counterparties - individuals In 1C: Accounting 8, an individual counterparty is understood to mean any individuals - employees, suppliers, buyers, adjusters, entrepreneurs without forming a legal entity, in in general, all those with which the organization enters into various kinds of civil law relations. Individuals with whom the organization establishes labor Relations, are registered in a special directory Employees of organizations. However, employees can also be considered as counterparties of the organization. To do this, they must be registered in the Counterparties directory.

–  –  –

– in the toolbar of the Counterparties form, click on the icon to display the Counterparties (Create) form;

– on the General tab, click the button to the right of the Legal/Individual entity field to open the list of counterparty types and select Individual instead of Legal entity (Fig. 3-10);

– fill in the form with data according to information No. 3-2, and then save them by clicking the Save and close button.

Rice. 3-10. The form for entering basic information about the counterparty - an individual Just like for legal entities, here you can fill in the details used by the program by default: information about a bank account, an agreement with a counterparty, but we will not do this for the training example.

–  –  –

Manual entry of an operation for accounting for the authorized capital Attention! All tasks for training refer to the past period. Accordingly, the documents that reflect the economic life of CJSC EPOS should indicate not the current date, but the one specified in the assignment. In this regard, when entering documents, you will need to change the default current date to the date each time in accordance with the task.

The authorized capital accounting operation includes five entries (according to the number of founders) to the debit of account 75.01 from the credit of account 80.01 for the value of the share of each founder in accordance with the memorandum of association. Date of operation, respectively, and postings - the date of registration of the company, indicated in the certificate of registration.

–  –  –

TASK No. 3-4 Enter the transaction dated 01/18/2012, reflecting the formation of the authorized capital of CJSC EPOS (five entries).

Shareholders' shares are given in information No. 3-3.

- through the Partition Panel Desktop, select the position Journal of Operations. The program will open the transaction log list form, which is still empty;

– in the toolbar of the Journal of Operations, press the button. As a result, a list for selecting the type of documents to be entered into the journal will open;

- in the list of document types, select Operation (BU and NU);

- by clicking on the icon on the toolbar, or by the Add command of the context menu, or by pressing the Insert keyboard key) open the form of a new document Operation (BU and NU).

In the form header enter:

- in the requisite dated - 01/18/2012;

– attribute Transaction amount - skip, will be calculated automatically;

– in the attribute Content - The authorized capital is taken into account.

Business operations in 1C: Accounting 8. Tasks, solutions, results

In the tabular section:

– by the Actions Add menu command (either by clicking on the icon on the toolbar of the tabular part, or by the Add command of the context menu, or by pressing the Insert keyboard key) open the line for entering the first posting;

- in the Account Dt column, indicate the debit account number 75.01 (by selection from the chart of accounts or by typing on the keyboard);

- in the line for the SubcontoDt1 column, indicate the subconto for the debit of the posting account - Borovik NPO (selection from the Counterparties directory);

- in the Account Kt column, indicate the number of the credit account - 80.01 (by selection from the chart of accounts or by typing on the keyboard);

– in the line for the SubcontoKt1 column, indicate the first subconto for the credit of the account - Borovik NPO (selection from the Counterparties directory);

For account 80.01 “Ordinary shares”, analytical accounting is kept in two sections: for each shareholder (Counterparties directory) and for types of shares (Securities directory).

To continue entering the posting, it is necessary to enter information about the shares of CJSC EPOS in the Securities directory (Fig. 3-11).

Rice. 3-11. Reference form Securities

- in the line for the SubcontoKt2 column, indicate the second subconto for the credit of the account - Ordinary. shares of CJSC EPOS (selection from the Securities directory);

- in the Quantity column, indicate the number of shares owned by the founder Borovik NPO - 8000;

– in the Amount column, enter the posting amount – 800000.00;

– in the Contents column indicate summary postings - Share in the authorized capital.

Then, using the Actions Add menu command (either by clicking on the icon on the toolbar of the tabular section, or by the Add command of the context menu, or by pressing the Insert keyboard key), open the line for entering the next posting and repeat the data entry for the second shareholder. By analogy, enter all five entries. As a result, the form should take the form shown in Fig. 3-12.

–  –  –

Formation of authorized capital is not reflected in tax accounting. Therefore, in this example, details with tax accounting data are not filled in.

After entering five accounting entries, complete the entry of the operation by clicking on the button. The form window will close.

To speed up the process of manually entering identical postings, the program provides for copying postings with subsequent adjustment of the copy.

To do this, you need to place the cursor in the line with the posting (in any posting column), which is a sample for copying, and do one of the following:

– press the F9 key;

– click on the icon (add by copying);

– enter the menu command All actions –› Copy;

– enter the Copy context menu command.

When copying the transaction, a new line will be entered in the tabular part of the transaction form, the columns of which will be filled with data taken from the sample line. In the copy, it is necessary to correct the subconto of the debited and credited accounts, as well as the amount of the transaction, confirm the remaining details by pressing the Enter key.

It is also convenient when filling in the subconto fields not to select the desired value from the list using the selection button, but directly from the keyboard to start entering the desired value in the field, for example, “Chu”, and the program itself will find the appropriate value in the directory by the first letters and substitute the appropriate value in the input field , for example, - Churbanov V.A.

Viewing Transactions and Postings Transactions and postings entered into the infobase can be found and viewed through the Transactions Journal.

Actually, in the form of the Operations Journal, information about the entered documents (business transactions) is displayed (Fig. 3-13), to view the transactions corresponding to a certain operation, you must mark the corresponding line in the list and then click on the icon in the toolbar. As a result, the program will open in a new tab the form Business transactions in 1C: Accounting 8. Tasks, decisions, results of Document Movement ..., in which all postings generated by the document Operation (BU and NU) will be presented (Fig. 3-14).

–  –  –

TASK № 3-5 Open the Operations Journal, select the entered operation in it and expand the list of transactions corresponding to this operation.

Means for checking the correctness of completing tasks The 1C: Accounting program contains a variety of tools that allow you to check the correctness of the reflection of business transactions on the accounts of accounting and tax accounting. First of all, they include the so-called standard reports.

You can go to the full list of standard reports of the program through the Section Panel Accounting, taxes, reporting Standard reports.

A number of standard reports in study guide will be used regularly as a means of monitoring the correctness of entering business transactions.

First of all, these are the Turnover balance sheet and the Turnover balance sheet for the account.

Chapter 3. Accounting for operations on the formation of authorized capital

Turnover balance sheet The Turnover balance sheet report is used to analyze balances and turnovers on synthetic accounts.

This report contains for each synthetic account information about balances (balance) at the beginning, debit and credit turnover, and balances at the end of the period.

The balance sheet can be obtained as a whole for synthetic accounts (the By sub-accounts checkbox in the settings form is not selected) or with details of data on sub-accounts (the By sub-accounts check box is selected).

Information on the debt of the founders on contributions to the authorized capital and on the share of the founders in the authorized capital is summarized on sub-accounts 75.01 “Contributions to the authorized (stock) capital Operationist: 33 DPV: 01/26/2012 Incoming balance liabilities 1,676,229.50 VO No. doc. Corrcount BIC Correx account loan loan 1 3 30107810600000172305 0444585305 40702810100000000716 20 000.00 4 306017205000000333 0441833333 4255061000000000 37 878.00 Total speeds 57 878.00 00

Business operations in 1C: Accounting 8. Tasks, solutions, results

TASK #8-5

Register transactions for settlements with suppliers of CJSC EPOS in January 2012:

1. Issue an outgoing payment order No. 2 dated January 26, 2012 for payment by NPO Borovik

invoice No. 31 dated January 25, 2012 in the amount of RUB 60,150.50, including VAT.

2. Reflect the write-off of funds from the current account according to payment order No. 2 dated January 26, 2012 in accordance with bank statement No. 6.

3. Issue payment order No. 3 dated January 28, 2012 in the amount of 20,000.00 rubles. – advance payment by NPO Borovik against future supplies of materials.

4. Issue payment order No. 4 dated 28.01.2012 for payment of invoice No. 301 to Progress CJSC in the amount of RUB 37,878.00, including VAT.

5. Reflect the write-off of funds from the settlement account for payment orders No. 3 and No. 4 dated January 28, 2012 in accordance with bank statement No. 7.

Solution It is proposed to complete the task independently, focusing on guidelines presented in this and previous chapters.

Result To analyze the results of tasks No. 8-4 and No. 8-5 in fig. 8-6 and fig. 8-7 shows the corresponding reports.

Check if check digits match:

1 618 351.50 – debit balance on account 51 as of 01/28/2012 (menu Reports Analysis of accounts by dates from 01/01/2012 to 01/28/2012 account 51 panel Setting Turnovers: By days).

152 248.50 - debit balance on subaccount 60.2 as of 01/28/2012 (menu Reports Balance sheet for the account period from 01/01/2012 to 01/28/2012 account 60.02).

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Checklist for Chapter 8

1. In what directories of the program information about suppliers is stored.

2. How can I set the accounts used by the program by default when filling out documents for the provider?

3. How in the program ASSIGNMENT No. 9-22 It is necessary to register invoice No. 320 dated 01/30/2012 received from Progress CJSC. To register, use the second method.

Registration of transfer of equipment for installation When equipment is transferred for installation and adjustment, its cost is debited from the credit of account 07 “Equipment for installation” to the debit of account 08.03 “Construction of fixed assets”.

Analytical accounting on account 08.03 in the program is carried out according to three analytical sections (types of subconto) Construction objects, Cost items and Construction methods.

The type of subconto Construction objects corresponds to the linear directory Construction objects (OS menu Construction objects).

TASK No. 9-23 Enter into the directory "Construction objects" information about the objects of accounting Sawmill "Galaktika-3", Grinding machine BSZV 5-5 (1) and Grinding machine BSZV 5-5 (2).

The result of the task - see fig. 9-38.

–  –  –

Business operations in 1C: Accounting 8. Tasks, decisions, results By type of subconto Cost Items, analytical accounting is supported using the Cost Items directory.

TASK № 9-24

and “Equipment Installation Costs”.

For both articles, indicate: Type of expenses NU - Other expenses, Type of activity - Not UTII ( Entrepreneurial activity, not subject to UTII).

Solution Through the Section Panel Directories and Accounting Settings Accounting Settings Income and Expenses Cost Items open the form of the Cost Items directory and enter into it in turn, first an article with the name Expenses for the purchase of equipment, then an article with the name Expenses for the installation of equipment.

The third analytical section Construction methods can take one of two values: Contract or Cost accounting.

INFORMATION No. 9-5 04.02.2012 one unit of equipment grinding machine BSZV 5-5 was transferred to the carpentry shop for its installation by the specialists of Progress CJSC. The transfer is framed by the acceptance certificate No. 37-OS.

TASK No. 9-25 Reflect in the information base the operation of transferring 04.02.2012 to the installation and commissioning of one piece of equipment Grinding machine BSZV 5-5.

Solution The transfer of equipment operation in the program is registered using the Transfer of equipment for installation document.

Using the OS menu command Transfer equipment to installation Insert open the form of a new document Transfer equipment to installation and specify:

- in the details dated - the date of transfer of equipment for installation - 04.02.2012;

– in the attribute Warehouse - General warehouse (selection from the directory Warehouses (storage locations));

- in the requisite Object of construction - Grinding machine BSZV 5-5 (1) (selection from the directory Objects of construction);

– in the attribute Cost item - Expenses for the purchase of equipment (selection from the Cost item directory);

– in the Account attribute, leave the default value – 08.03.

In the Equipment tabular section, open the first line for data entry (for example, by clicking on the key) and specify:

- in the column Nomenclature - Machine BSZV 5-5 (element of the directory Nomenclature);

– in the Quantity column - 1.

As a result, the form of the document should acquire the form shown in Fig. 9-39.

–  –  –

Rice. 9-39. An example of filling out the document form Transferring equipment for installation Result After saving and posting the document, an accounting record will be generated that reflects the transfer of the object for commissioning and installation (Fig. 9-40). Account 08.03 is debited in it, and account 07 is credited, as a result, the BSZV 5.5 machine ceases to exist on account 07 as equipment for installation and is accounted for as a construction object on account 08.03. The assessment of this operation in accounting and tax accounting is the same, therefore, there are no differences in accordance with PBU 18/02.

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Business operations in 1C: Accounting 8. Tasks, solutions, results INFORMATION No. 9-6 1. 02/05/2012 the second machine BSZV-5.5 was transferred to the carpentry shop for its installation by the specialists of Progress CJSC. The transfer is framed by the act of acceptance and transfer No. 38-OS.

2. On 08.02.2012, the Galaktika-3 sawmill was handed over to the carpentry shop for installation by the specialists of NPO Atlant. The transfer is framed by the act of acceptance and transfer No. 41-OS.

TASK #9-26

1. Reflect in the information base the operation of transferring 05.02.2012 to the installation and commissioning of the second piece of equipment machine BSZV 5-5.

2. Reflect in the information base the operation of transferring 02/08/2012 to the installation of the sawmill "Galaktika-3".

Solution Complete the task yourself, it is recommended to use the solution of task No. 9-25 as a sample.

Registration of acceptance and delivery of installation work To reflect the cost of installing equipment in the 1C: Accounting program, the document Receipt of goods and services is intended.

INFORMATION No. 9-7 On 06.02.2012, the installation and commissioning of the first grinding machine BSZV 5-5 was completed, about which the authorized persons drew up an act No. 13 of 06.02.2012. The cost of works is 11 800.00 rubles. including VAT. The act was transferred to the accounting department.

The organization Progress CJSC, which carried out the installation work, presented invoice No. 68 dated February 6, 2012 for payment of tax in the amount of 1,800 rubles.

TASK No. 9-27 In accordance with information No. 9-7, register in the information base the costs of the installation of the first grinding machine BSZV 5-5, accepted under act No. 13.

Solution Via the section panel Purchase and sale Purchase Receipt of goods and services, open the form for entering the document Receipt of goods and services.

In the Type of operation field, you must select the type of operation Construction objects (Fig. 9 in the details dated - 06.02.2012 (the date of completion of the installation of equipment);

– in the requisite Counterparty - Progress CJSC (selection from the Counterparties directory);

- in the requisite Contract - Act No. 13 dated 02/06/2012 (this basis of settlement will first need to be entered in the Counterparty Contracts directory, so that after that it can be selected from there).

On the Construction objects tab, use the button or the context menu command

Add start entering a new line of the tabular section. In the row of the tabular part, you must enter the following details:

- in the column Object of construction - Grinding machine BSZV 5-5 (1) (selection from the directory Objects of construction);

- in the column Item of costs - Expenses for installation of equipment (selection from the directory Items of costs);

– in the Amount column - 10000.00;

– in the column VAT rate 18% (selection from the list of tax rates);

– leave the default values ​​in the rest of the column.

Reflection of equipment installation costs Grinding machine BSZV 5-5 To register an invoice for an installation organization, you can use one of the previously considered methods for entering invoices:

– on the Invoice tab, set the Invoice submitted checkbox, specify the details of the supplier's invoice No. 68 of 02/06/2012;

– navigate the document by clicking on the icon.

Result As a result of posting the document, two accounting entries will be created. They are shown in fig. 9-42. In the first entry, the amount of costs associated with the creation of the construction object Grinding machine BSZV 5.5 is increased by the amount paid by JSC Progress for installation work. The second entry reflects the amount of VAT charged by the supplier for the services provided for the installation of equipment.

To check the correctness of the results of the assignment, it is recommended to generate a report Turnover balance sheet on account 08.03 for the period from 02/01/2012 to 02/06/2012, setting the selection by type of subconto "Construction objects" equal to Grinding machine "BSZV 5-5"

see fig. 9-43.

–  –  –

INFORMATION No. 9-8 1. On 11.02.2012, the installation and adjustment of the second grinding machine BSZV 5-5 was completed, about which the authorized persons drew up an act No. 14 of 11.02.2012. The cost of works is 11 800.00 rubles. including VAT. The act was transferred to the accounting department.

The organization CJSC Progress, which carried out the installation work, presented invoice No. 72 dated February 11, 2012 for payment of tax in the amount of 1,800 rubles.

2. On February 12, 2012, the installation and commissioning of the Galaktika-3 sawmill was completed, about which the authorized persons drew up an act No. 21 dated February 12, 2012. The cost of works is 14 160.00 rubles.

including VAT. The act was transferred to the accounting department.

NPO Atlant, which carried out the installation work, presented invoice No. 112 dated February 12, 2012 for payment of tax in the amount of 2,160.00 rubles.

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TASK № 3-4

1. In accordance with information No. 9-8, register in the information base the costs of the installation of the second grinding machine BSZV 5-5, accepted under act No. 14.

Register invoice No. 72 dated February 11, 2012, submitted by Progress CJSC.

2. In accordance with information No. 9-8, register in the information base the costs of the work performed on the installation of the Galaxy-3 sawmill, adopted under act No. 21.

Register invoice No. 112 dated February 12, 2012, presented by NPO Atlant.

Solution Complete the task yourself, it is recommended to use the solution of task No. 9-27 as a sample.

Business operations in 1C: Accounting 8. Tasks, decisions, results Registration of the operation of commissioning of the installed equipment To reflect the fact of commissioning of the installed equipment, the document Acceptance for accounting of fixed assets is intended.

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TASK No. 9-29 In accordance with information No. 9-9, it is necessary to reflect the commissioning operation of the mounted equipment "Grinding machine BSZV 5-5" according to act No. 4 of 02/06/2012.

– through the Section Panel Fixed Assets and Intangible Assets Receipt of Fixed Assets Acceptance for fixed asset accounting open the document entry form

- in the type of operation field, select the operation Construction objects, after which the form for entering the document Acceptance for accounting of fixed assets (creation) will take the form shown in fig. 9-44.

Chapter 9. Accounting for fixed assets

For this operation, the Fixed Assets tab has a different requisite structure than for reflecting the operation of accepting individual fixed assets for accounting.

For this example, it must be filled in as follows:

- in the requisite Construction object indicate: Grinding machine BSZV 5-5 (1) (selection from the directory Construction objects);

– in the Account attribute, account 08.03 (the account on which the initial cost was formed) must be indicated;

In the Fixed Assets tabular section, open a line for entering information about the fixed asset object that is accepted for accounting. In the Fixed asset column, open the Fixed assets directory, enter in the Production fixed assets group new object Grinding machine BSZV 5-5, describe its characteristics in accordance with the above information, after recording the data about the object, select it by double-clicking.

As a result, the document form must be completed, as shown in Fig. 9-44.

When filling out the Tax Accounting tab, check the box Include depreciation bonus in expenses, in the attribute As a percentage of the initial cost, indicate the amount of expenses that are subject to a one-time write-off as expenses in the first month of depreciation - 10% (Cost account - 25, Subdivision - Carpentry shop, Cost items - Depreciation premium).

Rice. 9-44. Filling in the Fixed Assets tab of the document for accepting an object for accounting Machine BSZV 5-5 Result When posting the document, two accounting entries should be generated, shown in fig. 9-45. In the first posting, account 01.01 is debited for the accounting object Fixed asset: BSZV 5.5 and account 08.03 is credited for the accounting object Construction object: Grinding machine BSZV 5.5. That is, the object Grinding machine BSZV 5.5 has ceased to exist Business operations in 1C: Accounting 8. Tasks, decisions, results as a Construction object and is now taken into account as the main tool in operation. Please note that the cost of the OS object in the amount of 20,200 rubles. was formed from the cost of the machine itself (10,200 rubles) and the cost of its installation (10,000 rubles). The second posting is familiar to us from the operation of taking into account an object of fixed assets Machine SDS-1 (see task 9-7). This entry reflects in tax accounting 10% of the initial cost of the object as a depreciation bonus on the debit of the account KV - Capital investments in the amount of 2020.00 rubles. Note that the depreciation premium is included in the expenses in the month of the first depreciation accrual, i.e. next month after the commissioning of the facility.

Rice. 9-45. Accounting records of the operation of accepting an object for accounting Machine BSZV 5-5

To control the correctness of the reflection of information, it is also recommended to generate a report Turnover balance sheet for account 08.03 for the period from 01/01/2012 to 02/07/2012. In the report settings, set the selection by the type of subconto "Construction objects" is equal to Grinding machine BSZV 5-5 (1). The ending balance on the account 08.03 should be absent, i.e. should be zero.

–  –  –

TASK #9-30

1. In accordance with information No. 9-10, reflect the commissioning operation of the second grinding machine "BSZV 5-5" according to act No. 5 dated 10.02.2012.

2. In accordance with information No. 9-10, reflect the operation of commissioning the sawmill "Galaktika-3" according to act No. 6 of 02/13/2012.

Solution Complete the task yourself, it is recommended to use the solution of task No. 9-7 as a sample.

Business transactions in 1C: Accounting 8. Tasks, decisions, results Formation of purchase book entries VAT amounts presented by organizations that install equipment can be deducted if the following conditions are met: there must be an invoice from the contractor, the installation work has been completed, and the mounted object is intended for use in sales transactions subject to value added tax. In this example, all conditions are met.

TASK No. 9-31 It is necessary to generate purchase book entries as of February 12, 2012.

Solution Automatic generation of tax deduction entries: write-off of VAT from account 19.08 "VAT during the construction of fixed assets" to the debit of account 68.02 "Value added tax" and the formation of entries for the purchase book is performed using the Generating Purchase Book Entries document. We have already used this document to deduct the VAT presented by the equipment supplier Milling Plant, see task 9-8. In this regard, the current task is proposed to be completed independently, using the solution of task No. 9-8 as a model.

Result After completing the automatic filling of the document Generating purchase book entries as of February 12, 2012, four entries should be generated in the tabular section of the document “VAT deduction on acquired valuables” (see Figure 9-46).

As a result of posting the document, postings for applying the deduction should be generated (see Figure 9-47) and entries for the purchase book, which can be seen on the Purchase VAT tab (see Figure 9-48).

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TASK No. 9-32 It is necessary to check that as of the end of the day on February 12, 2012, there is no balance on account 19 “VAT on acquired values” (Fig. 9-49).

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TASK No. 9-33 Using the document “Payment order”, prepare payment order No. 5 dated February 15, 2012 for payment for installation work performed by NPO Atlant under act No. 21 in the amount of 14,160 rubles. including VAT.

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TASK No. 9-34 Using the document “Debit from the current account”, reflect the execution by the bank of payment order No. 5 dated 02/15/2012.

Solution (tasks No. 9-33, 9-34) Operations on settlements with suppliers have already been encountered more than once in the course of completing the tasks of the workshop. In this regard, we will not describe in detail how a payment order is issued and, on its basis, a bank statement is made. However, we would like to draw your attention to the fact that when filling out a payment order, it is necessary to indicate Payment for installation work in the requisite “Cash flow item”.

INFORMATION No. 9-13 On February 15, 2012, a payment order No. 6 dated February 15, 2012 was issued for payment for installation work performed by the organization Progress CJSC, according to acts No. 13 dated February 6, 2012 and No. 14 dated February 11, 2012 for a total amount of 23,600 rubles . including VAT.

–  –  –

TASK No. 9-35 Using information No. 9-14, reflect the execution by the bank of payment order No. 6 dated February 15, 2012 for the transfer of funds under acts No. 13 dated February 6, 2012 and No. 14 dated February 11, 2012 for a total of 23,600 rubles. including VAT.

Solution The peculiarity of this operation is that one payment order is issued for payment made on two grounds: according to acts No. 13 and No. 14.

– through the Section Panel Bank and cash desk Bank Payment orders, enter a new Payment order No. 6 dated February 15, 2012 for the entire payment amount of 23,600 rubles, indicating the purpose of the payment in the field: “Payment by: Act No. 13, Act No. 14”;

– using the Create based on button, open the Withdrawal from current account (creation) form;

– change the date to 15.02.2012;

– specify the Operation type – Payment to the supplier;

– in the Bank account attribute, specify the current account to which the payment is made (an element of the Bank accounts directory).

In the tabular section Payment breakdown, use the button to open the line for entering the first line and indicate in it the payment data under Act No. 13:

- in the column Counterparty Agreement - Act No. 13 dated 02/06/2012 (element of the reference book Counterparties Agreements);

– in the column Payment amount - 11 800.00;

- in the Cash flow item column - Payment for installation works (an element of the Cash flow item directory);

- the remaining columns will be filled in automatically;

– by copying enter w at once:

(6000 - 1400 - 1400 - 500) x 13% = 351 rubles.

Based on the information on the tax deductions of Shurupov E.L., we can check the correctness of the personal income tax calculation made for him:

(10000 - 1400) x 13% \u003d 1118 rubles.

As you can see, the program correctly calculates and reflects the amount of tax in accounting, which indicates that the reference information about employees was filled in correctly.

Let's continue the consideration of the postings generated by the document (Fig. 12-21 (b)).

General business expenses from the loan of various sub-accounts of account 69:

69.01 "Settlements for social insurance and security" - in terms of contributions to compulsory social insurance in case of temporary disability and in connection with motherhood;

69.02.1 "Insurance part of the labor pension" - in terms of contributions to compulsory pension insurance, which forms the insurance part of the labor pension;

69.02.2 "Fundamental part of labor pension" - in terms of contributions to mandatory pension insurance, forming the funded part of labor pension;

69.03.1 "Federal Compulsory Medical Insurance Fund" - in terms of insurance premiums for compulsory medical insurance credited to the budget of the Federal Compulsory Medical Insurance Fund;

69.11 "Calculations for compulsory insurance against accidents at work and occupational diseases» - in terms of contributions for compulsory insurance against accidents at work and occupational diseases.

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Let's check the correctness of the accrual of contributions for the Accounting department. The wage fund for this unit amounted to 14,000 rubles. Contributions to the social insurance fund (FSS) in 2012 amount to 2.9% of the payroll, therefore, the amount of contributions to the FSS is 406 rubles. It is this amount that we see in the posting on the credit of account 69.01 to the debit of account 26 for the accounting object Accounting.

Similarly, you can check other posting amounts.

TASK No. 3-4 Calculate wages for employees of the "Joinery Shop" subdivision for February 2012 using the "Payroll" document.

Solution Complete the task yourself, it is recommended to use the solution of task No. 12-11 as a sample.

Result If the task is completed correctly, the form of the document Payroll for employees No. 2 dated February 28, 2012 "should look like the one shown in Fig. 12-22.

Business operations in 1C: Accounting 8. Tasks, solutions, results Pic. 12-22.

Accruals to employees of production units When posting the document Payroll dated February 28, 2012, the accounting entries shown in Fig. 12-23 should be generated:

(a) on the calculation of wages for employees of production units;

(b) on the calculation of personal income tax for employees of production units;

(c) for the calculation of insurance premiums from the payroll fund for employees of production units.

–  –  –

Note that salary costs on account 25 are grouped only by departments, and on account 20.01 - by departments and types of products.

If, when performing the task, it turns out that the postings for individual employees are not generated, it is necessary to check the correctness of filling in the Employees directory on the Other tab, where the method of reflecting the salary of this employee in accounting is set.

On fig. 12-23 (b) shows the postings for the calculation of personal income tax. It is necessary to check the received amounts with the amounts of the postings shown in the figure. If they do not match for some employees, it is necessary to check the correctness of entering their applications for deductions.

It should also be noted that the employee Krokhin D.Yu. not charged with income tax. This is due to the fact that with a salary of 5,000 rubles, he has three children and the deduction provided to him exceeds the amount of wages. So, the personal income tax was not charged to employee Krokhin D.Yu quite reasonably.

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Rice. 12-23(c). Accounting records for the calculation of insurance premiums.

For some employees (Izyumov Timur Romanovich, Kostylev Kai Fedorovich, Krokhin Dmitry Yuryevich, Parfenyuk Ivan Yuryevich, Polerov Oleg Osipovich), the funded part of the labor pension is not accrued. This is due to the fact that for persons born in 1966 and older, contributions to the funded part of labor pensions are not accrued in accordance with applicable law.

Business operations in 1C: Accounting 8. Tasks, solutions, results

Preparation of a payroll for the payment of wages Preparation of documents for the payment of wages through the cash desk or transfer to the personal account of the employee in the program 1C: Accounting is performed, respectively, using the documents Statement for the payment of wages through the cash desk (Section panel Employees and wages of the Statement to the cashier) or Statement to pay salaries through the bank (Section panel Employees and Salaries of Vedomosti to the Bank).

TASK No. 12-13 Prepare a payroll for the payment in March 2012 of wages to employees of administrative divisions for February 2012 through the cash desk of the organization.

– through the Section Panel Employees and wages of the Vedomosti to the cash desk, display the list of documents of the Vedomosti for the payment of wages through the cash desk;

- through the menu All actions Create (either by clicking on the icon on the toolbar, or by the Create command of the context menu, or by pressing the Insert keyboard key) open the form for entering the document Payroll through the cash register (creation).

In the header of the document form, you must:

– in the Date attribute, enter the date 02/28/2012;

- in the details of the Month of accrual, specify - March 2012;

- in the Subdivision attribute, specify Administrative (by choosing from the Organizational Subdivision directory);

– in the Pay out attribute, leave the default value of Salary per month;

– perform automatic filling of the tabular part of the document using the button.

As a result, all employees of administrative divisions will be included in the tabular part (Fig. 12-24). After that, you can register the document in the infobase by clicking the (Save) button.

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The Payable column will show the amount payable to each employee. The total amount payable under this statement is 21491.00 rubles.

By clicking the Print button, you can create various printable forms of documents:

Settlement and payroll (form No. T-49);

Payroll (Form No. T-53).

formed printed form document Payroll is presented in fig.

After completing all the described actions, close the form of the document Sheet for the payment of salaries through the cash register by clicking the Post and close button.

TASK No. 12-14 Prepare a payroll for the payment of wages through the cash desk of the organization to employees of the "Carpentry shop" unit for February 2012.

Solution Complete the task yourself, it is recommended to use the solution of task No. 12-13 as a sample.

Result If the task is completed correctly, the completed form of the document Salary payable by organizations No. 2 dated February 28, 2012 should have the form shown in fig. 12-26 i.e. the amount payable should be 65864.00 rubles.

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Payment of wages according to the payroll To pay wages through the cash desk of the organization, you must first receive the required amount of cash from the bank. The total amount of accruals and deductions can be seen in the accruals and deductions summary report, which is available through the Employees and Payroll Reports Summary of accruals and deductions section. After performing the operations on accrual and deductions of wages for February 2012, the summary of accruals and deductions will have the form shown in fig. 12-27. From this statement we see that: the amount of wages accrued for February is 96,000.00 rubles; accrued Business transactions in 1C: Accounting 8. Tasks, decisions, results of personal income tax payable to the budget is 8645.00 rubles; the amount payable to employees of the organization is 87,375.00 rubles.

Rice. 12-27. Summary report on accruals and deductions for February 2012 INFORMATION No. 12-4 1. 03.03.2012 cash in the amount of 87,355.00 rubles was withdrawn from the settlement account of CJSC EPOS in CJSC Nefteprombank by check No. 7501. for the payment of wages for February to employees of the organization.

A cash receipt order No. 6 dated 03.03.2012 was issued for the cash received, the debiting of funds from the current account is reflected in the bank statement:

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TASK No. 12-15 Record the operation of receipt of cash from the bank according to the incoming cash order No. 6 dated 03/03/2012 in the amount of 87,355.00 rubles.

Solution The operation of obtaining cash from the bank has already met us in the course of completing the tasks of the Workshop. In this regard, it is proposed to complete this task independently, focusing on the solution of task 6-6.

To solve this task you will need:

1. Upon receipt of cash at the cash desk (information No. 12-13), issue an incoming cash order No. 6 dated 03.03.2012.

2. Post an incoming cash order.

3. Check the generated postings.

4. Check the compliance of the bank statement for 03.03.2012 with the information on bank statements generated by the program.

INFORMATION No. 12-5 03.03.2012 the cashier paid wages to employees Doskin E.D. and Shurupov E.L. according to payroll No. 1 dated February 28, 2012 in the amount of 14,531.00 rubles.

Churbanov V.A. did not receive wages, about which a corresponding note was made in the payroll.

TASK № 12-16 Reflect the operation of depositing wages Churbanova V.A.

To deposit an employee's salary, follow these steps:

– through the Section Panel Employees and salary Salary Deposit open the list of documents Deposit of unpaid amounts;

– through the menu All actions Create (either by clicking on the icon on the toolbar, or by the Create command of the context menu, or by pressing the Insert keyboard key) open the form for entering the Deposit (creation) document;

- fill in the details Sheet by selecting from the list Sheets for the payment of wages through the cash desk - sheet No. 1 dated 28.02.2012.

- enter a new line in the tabular part of the document with the button, in the Employee column, select the value Churbanov Viktor Aleksandrovich (Fig. 12-28);

Result Posting the Deposit document will lead to the formation of a posting to the debit of account 70 and the credit of account 76 in the amount of accrued wages of 6960 rubles. The posting generated by the document is shown in fig. 12-29 Fig. 12-29. Posting on the deposition of the employee's wages INFORMATION No. 12-6 For the wages paid according to the statement No. 1 dated February 28, 2012, an account cash warrant No. 3 dated March 3, 2012 was issued in the amount of 14,557.00 rubles. The statement was transferred to the accounting department.

TASK No. 12-17 Issue an expense cash warrant No. 3 dated 03.03.2012 for the amount paid according to statement No. 1 dated 02.28.2012. Record cash flow in accounting.

- in the open list of Vedomosti for the payment of salaries through the cash desk, select the document Salary payable by organizations No. 1 dated 28.02.2012 with the cursor;

– on the toolbar, click the Create Based on button and select the Outgoing Cash Order command.

The form of a new document Cash Outlet Order will open to reflect the payment of wages, partially filled with data from the base document. In the form, you must additionally indicate:

Chapter 12

- date of preparation of the document - 03.03.2012;

- cash flow item Wages (element of the Cash Flow Items directory).

As a result, the form should have the form shown in Fig. 12-30.

Rice. 12-30. The form of an account cash warrant for the payment of wages according to the statement

- in the requisite Issue - According to the statement No. 1 dated 28.02.2012;

- in the requisite Reason - wages for February 2012;

- in the requisite Appendix - Payroll No. 1 dated February 28, 2012.

After that, post the document and close the form by clicking the Post and close button.

Result When conducting, accounting entries will be generated for the amounts issued according to the statement, for each employee separately, (Fig. 12-31).

It is also important to pay attention to the fact that after the completion of the calculations on the Payroll for the payment of wages, the program will block the ability to make any changes to the Payroll document through the cash desk No. 1 dated February 28, 2012. After that, the document cannot be corrected, re-recorded, posted, or canceled. In the document form, the buttons that control these functions will be disabled.

Attempts to perform actions related to changing the document or its status will result in the following message.

Business operations in 1C: Accounting 8. Tasks, solutions, results

If, nevertheless, it became necessary to make changes to this document, for example, to correct the date, then first you need to cancel the posting of the Cash Outgoing Order document, which reflects the payment according to this statement, and then cancel the posting of the Document for the payment of wages through the cash desk No. 1 dated February 28. 2012. After that, you can make the necessary changes to the document, post it, and then post the Cash Outgoing Order document, which reflects payments under this statement.

Rice. 12-31. Accounting records for the operation of payment of wages TASK No. 12-18 03.03.2012 wages according to payroll No. 2 dated 02.28.2012 were paid in full.

It is necessary to issue an expense cash warrant No. 4 dated 03.03.2012 for the amount paid according to statement No. 2 dated 28.02.2012.

Solution Complete the task yourself, it is recommended to use the solution of task No. 9-6 as a sample.

Result If the task is completed correctly, the form of the document Cash Outgoing Order should have the form shown in fig. 12-32.

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Posting the document should lead to the formation of 12 wage payment entries for each employee included in the document Payroll through the cash desk No. 2 dated February 28, 2012 (Fig. 12-33).

Business operations in 1C: Accounting 8. Tasks, solutions, results Pic. 12-33. Postings of the document Expenditure cash order No. 4 dated 03/03/2012 for the payment of wages for February 2012 according to statement No. 2 dated 02/28/2012.

Compilation of pay slips To check payroll calculations, each employee is given a pay slip on a monthly basis. It contains information about accruals, deductions and payments made to the employee in the current month.

In the 1C:Accounting program, payslips are generated using a specialized Payslip report, which is available through the Employees and Salary Reports Payslip section.

By default, pay slips are generated for all employees of the organization immediately for the specified period. If necessary, in the report generation parameters, you can set selection criteria for organizations, departments and specific employees to include data that meets certain conditions in the report.

–  –  –

TASK № 12-19 Generate a payslip for February 2012. for the worker Shurupova E.L.

– through the Section Panel Employees and salary Reports Pay slip to open the Pay slip report form;

– in the selection panel (right side panel) set the selection condition Employee Ravno Evgeniy Shurupov (element of the Employees directory).

The report (Fig. 12-34) will show that Shurupov E.L. in February, 10,000.00 rubles were accrued, from the accrued amount, 988 rubles were calculated for deduction. personal income tax. The debt to the employee at the end of the month is 9012.00 rubles. it was this amount that was paid to Shurupov E.L. 03/03/2012 (see the document Salary payable by organizations No. 1 for 02/28/2012).

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Checklist for Chapter 12

1. What directories of the program are used to organize analytical accounting on accounts of settlements with personnel for wages, social insurance settlement accounts and personal income tax account?

2. How to set up a program to allocate the salary of a certain employee to the appropriate cost accounts, with the given analytics?

3. How is the program set up for the calculation of personal income tax individually for each employee.

4. How to set up a program to allocate contributions to social insurance funds to the appropriate expense accounts, with a given analytics?

5. What types of accruals (deductions) can be configured in the program for each specific employee? How?

6. What reference Information about the employee is essential for the correct calculation of wages, contributions to social insurance funds, personal income tax?

7. What documents of the program ensure the introduction of business transactions for payroll, contributions to social insurance funds, personal income tax accrual?

8. What program tools allow you to speed up the process of entering payroll documents for employees of the organization?

Business operations in 1C: Accounting 8. Tasks, solutions, results

9. What documents of the program ensure the introduction of business transactions for the payment of wages, the transfer of contributions to social insurance funds and accrued personal income tax?

10. What program documents ensure the entry of business transactions for depositing wages?

11. What specialized reports and statements are provided in the program for the implementation of payroll accounting operations?

12. In what standard reports can I get information on payroll settlements with an employee.

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Accounting procedure Purpose and end result production process is the production of finished products. Finished products - these are products and products that are completely finished by processing in this organization, meeting the requirements of standards and specifications that have been certified in the prescribed manner and delivered to the warehouse of finished products.

Finished products from production according to the delivery note are transferred to the warehouse of finished products and must be reflected in accounting at actual cost.

It is possible to calculate the actual cost of finished products only at the end of the month, while the movement of products occurs daily: products are taken to the warehouse from production and shipped to buyers and customers.

Under these conditions, for accounting during the reporting period, a conditional product valuation is used - the discount price, which can be used as the standard (planned) cost. There are two methods for accounting for the release of finished products at the standard (planned) cost:

using account 40 "Output of products (works, services)". In this case, the receipt of finished products from the production unit to the warehouse according to planned cost is made out by an entry in the debit of account 43 "Finished products" and the credit of account 40 "Output of products (works, services)". At the end of the month, the amount of the actual cost of production is debited to the debit of account 40 "Output of products (works, services)" from the credit of accounts 20, 23, 29. By comparing the debit and credit turnover on account 40 at the end of the month, the deviation of the actual production cost of manufactured products from the standard is determined (planned) cost. The sum of the deviation with a plus sign (overspending) or with a minus sign (savings) is distributed among the products to which it relates. In particular, in relation to products sold, the amount of deviation is debited from account 40 “Release of finished products (works, services)” to the debit of sub-account 90.02.1 “Cost of sales not taxed by UTII”;

without using account 40. In this case, the release of products and semi-finished products during the month is made out by entries in the debit of account 43 from the credit of the production cost account (20, 23, 29). The amount of leads, as in the case of using account 40, is determined at planned prices. At the end of the month, the cost of manufactured products and semi-finished products is adjusted taking into account the actual expenses incurred by writing to the debit

Business operations in 1C: Accounting 8. Tasks, solutions, results

accounts 43 and 21 from the credit of production cost accounts (20, 23, 29) for the difference between the actual and planned cost of manufactured products: with a plus sign in case of excess of actual costs over planned ones (overrun), with a minus sign - in case of savings.

The method of accounting for output (using account 40 or without using account 40) is an element of the organization's accounting policy and is set in the Accounting policy of organizations form, which is available through the Accounting, taxes, reporting section Panel Accounting settings Accounting policy (Product output tab).

In the methodology adopted in the training example, the current accounting uses a conditional assessment of finished products at the planned cost. At the end of the period, this accounting estimate is adjusted and brought to the real (actual) cost, which has developed based on the results of work in the reporting period.

For registration of current operations related to the transfer of finished products to the warehouse and their sale, the program provides for the document Production report for the shift.

The fact of the transfer of the finished product

- in the Amount attribute, indicate the amount of cash transferred to the representative of the cash collection service - 33276.00 rubles;

- in the Debit account attribute, indicate the corresponding accounting entry account - 57.01;

– in the Cash Flow Items attribute, click the button to open the Cash Flow Items directory and double-click to select an element in it with the name Cash Delivery to the Bank.

– in the requisite Issue, enter from the keyboard: Sidorov Albert Vasilievich - representative of the collection service of CJSC Nefteprombank;

- in the requisite Reason to write - the delivery of cash proceeds for crediting to the settlement account of CJSC EPOS;

- in the details of the Application, indicate - Application for a cash contribution No. 1 dated 05.03.2012.

–  –  –

Result If the task is completed correctly, the form of the document Expenditure cash order No. 5 dated 05.03.2012 should look like the one shown in fig. 14-15.

–  –  –

The document must form one posting to the debit of account 57.01 “Transfers on the way”, from the credit of account 50.01 “Cashier of the organization” in the amount of 33276.00 rubles.

INFORMATION No. 14-7 (end) 4. On 06.03.2012, a bank statement was received confirming that funds in the amount of 32,276.00 rubles were credited to the settlement account of the organization, received from the collection service of Nefteprombank CJSC.

–  –  –

Business transactions in 1C: Accounting 8. Tasks, decisions, results TASK No. 14-18 Enter the document “Receipt to the current account”, registering the transfer of funds to the organization’s current account in the amount of 32,276.00 rubles.

Decision Crediting funds to the settlement account of the organization on the basis of payment orders of counterparties is registered in the program using the document Receipt to the settlement account. The most convenient way to work with documents of this type is to use the Bank statements form (Section panel Bank and cash desk Bank Bank statements).

– in the Bank statements form, you can use a special icon on the toolbar, or (which is equivalent) through the menu All actions Receipt.

As a result, the form of the document Receipt to the current account (creation) will be opened. In this form, first of all, you will need to fill in the Operation type field by setting the value

Collection, after which the form will take the form corresponding to the selected operation. Next, you will need:

- correct the current date for the date of crediting funds to the current account according to the extract - 03/05/2012;

– leave the value in the Accounting account attribute as default - 51;

- in the props Vh. number indicate the number of the application for a cash contribution - 1, and in the details from - the date of its compilation - 03/05/2012;

– in the Amount attribute, indicate the amount credited to the current account - 32,276.00 rubles;

- in the Account attribute, indicate the corresponding accounting entry account - 57.01;

– in the Cash Flow Item attribute, click the button to open the Cash Flow Items directory and double-click to select an element in it with the name Cash deposit to the bank;

As a result, the form should take the form shown in Fig. 14-16.

Since the amount of the payment order is credited to the settlement account, the document can be posted and an accounting entry can be generated on it.

–  –  –

Business operations in 1C: Accounting 8. Tasks, solutions, results Release of prepaid products INFORMATION No. 14-8 01/23/2012 from the buyer - CB "Top-Invest" received an advance payment under contract No. 2-PK in the amount of 200,600.00 rubles.

On February 28, 2012, the following products were shipped to the buyer:

–  –  –

TASK No. 14-19 Using the document "Sales of goods and services", prepare an invoice No. 4 dated February 28, 2012 for the release of products of CB "Top-Invest".

– through the Section Panel Purchases and sales Sales Sale of goods and services display the form of a list of documents Sale of goods and services;

- through the menu All actions Create (either by clicking on the icon on the toolbar, or by the Create command of the context menu, or by pressing the Insert keyboard key) open the form for entering the document Sales of goods and services;

- fill out the document form in accordance with information No. 14-8;

– complete the work with the document by clicking the Post and close button.

Result After filling out the form of the document should have the form shown in Fig. 14-18;

Rice. 14-18. An example of filling out the document form Sales of goods and services No. 4 dated 28.02.2012

As a result of the document, six accounting records should be generated:

- the first two entries reflect the write-off to the debit of account 90.02.1 from the credit of account 43 of the cost of goods sold at the planned cost (one entry for each product name);

Chapter 14. Accounting for sales of finished products

- the third entry in the debit of account 62.02 and the credit of account 62.01 reflects the offset of the received prepayment;

- the fourth and fifth entries reflect, in the debit of account 62.01 and the credit of account 90.01.1, the amount of proceeds from the sale of each type of product (including VAT);

- the sixth entry in the debit of account 90.03 and the credit of account 68.02 reflects the accrued value added tax by type of nomenclature Desks, since two units of sold products (the "Director's" table and the "Clerk" table) belong to the same type of nomenclature.

TASK No. 14-20 Draw up an invoice for its transfer to the buyer - CB "Top-Invest".

– in the form of the posted document Sales of goods and services” No. 4 dated February 28, 2012, click on the hyperlink Enter an invoice;

- since the shipment of products is made against a previously received prepayment, then in the table field Payment and settlement document, the program indicates the details of the payment order of CB "Top-Invest" for the transfer of prepayment: 01/23/2012, No. 44 (see information No. 7-1);

– close and post the document by clicking the Post and close button.

Result An example of filling out the form of the document Invoice issued No. 4 dated February 28, 2012 is shown in fig. 14-19.

Rice. 14-19. Document form Invoice issued No. 4 dated February 28, 2012 Business transactions in 1C: Accounting 8. Tasks, decisions, results VAT offset from received prepayment advance payment No. 1 dated 01/23/2012, according to which a tax in the amount of 30,200.00 rubles was charged to the budget.

When posting the document Sales of goods and services No. 4 dated February 28, 2012, entries were generated for accruing tax payable to the budget in the amount of 6840.00 rubles. For this tax amount, the advance invoice previously registered in the sales book must now be registered in the purchase book.

Registration of entries in the purchase book in the program is performed using the Generate Purchase Book Entries document. When posting this document for the amount of tax from the advance accepted for deduction, a posting is entered on the debit of account 68.02 and the credit of account 76.AB.

TASK No. 14-21 Enter the document “Formation of purchase book entries” No. 5 dated February 28, 2012 to be reflected in the accounting for the deduction on invoice No. AB1 dated January 23, 2012.

– through the Section Panel Accounting, taxes, VAT reporting Formation of purchase book entries, open the list of documents Formation of purchase book entries;

– through the menu All actions Create (either by clicking on the icon on the toolbar, or by the Create command of the context menu, or by pressing the Insert keyboard key) open the form for entering the document Formation of purchase book entries (creation);

- in the details from indicate the date of preparation of the document - 28.02.2012;

– use the command to automatically fill the document by clicking the Fill button on the document toolbar.

Based on the available data, the program will try to fill in the tabular parts located on the four tabs of the document.

Result As a result of automatic filling on the tab VAT deduction from received advances, the entry shown in Fig. 14-20 should appear, and during the posting, an accounting entry for the deduction has been generated (Fig. 14-21).

Rice. 14-20. Deduction entry in the document Formation of purchase book entries

–  –  –

Formation of the Sales Book for February After we have reflected in the information base all operations of selling products for February, you can use the Sales Book report to generate a sales book and make sure that everything is reflected in the accounting correctly.

TASK No. 14-22 Form the Sales Book for February 2012.

– through the Section Panel Accounting, taxes, reporting VAT reports Sales book, open the Sales book report form;

– set the report generation period – month, February 2012;

– click the generate report button.

Result The program will generate the Sales book report, the report will include all four invoices issued to customers (Fig. 14-24).

Checking the check digits:

The cost of sales, including VAT, amounted to RUB 222,784.00.

The cost of sales, excluding VAT, was RUB 188,800.00.

The amount of VAT for February 2012 amounted to RUB 33,984.00.

Checklist for Chapter 14

1. What program guides are used to organize analytical accounting for the sale of finished products?

2. What program tools are available for invoicing customers?

3. What program documents are intended to reflect accounting transactions for the sale of finished products?

4. How does the program determine the cost of goods sold in sales of finished products?

5. What documents of the program provide for the reflection of accounting entries for the calculation of VAT?

6. What are the differences in the accounting procedures for the sale of finished products on a previously received prepayment and with a deferred payment?

7. How to issue and register an invoice to the buyer in the information base?

8. In what standard reports can you see information about the availability and consumption of finished products in warehouses?

–  –  –

Accounting procedure To account for income and expenses from the sale of goods (works, services) and to identify the financial result for the main types of activities, sub-accounts of account 90 “Sales” are used.

The credit of sub-account 90.01 "Revenue" reflects the sales proceeds (in gross estimate), and the debit of sub-account 90.03 "Value Added Tax" - the amount of VAT as part of the proceeds.

The actual production cost of sold products is accounted for in the debit of sub-account 90.02 "Cost of sales".

Sales expenses are accounted for in the debit of subaccount 90.07 "Sales expenses", and expenses for managing the organization (if they are fully recognized as expenses of the current period) - in the debit of subaccount 90.08 "Administrative expenses".

Profit or loss is determined by comparing the credit turnover on sub-account 90.01 and the debit turnover on sub-accounts 90.02, 90.03, 90.07 and 90.08 and is reflected in accounting by posting to the debit (profit) or credit (loss) of sub-account 90.09 "Profit / loss from sales" in correspondence with the sub-account 99.01.1 "Profits and losses on activities not subject to UTII."

This operation is performed at the end of each month. Thus, account 90 as a whole should have a zero balance at the end of the reporting period.

There should also be no balances at the end of the month on accounts 25 "General production expenses" and 26 "General expenses". We will describe the rules for writing off general production and general business expenses from accounts 25 and 26 later in the process of implementing the operations of the end-to-end test case.

Setting the order of departments for closing accounts

To automatically perform the procedure for closing accounts for general business and general production costs, you must first determine the order of departments for closing accounts. This is done using the document Setting the order of departments for closing accounts.

Business operations in 1C: Accounting 8. Tasks, decisions, results TASK No. 15-1

Establish the following order of departments for closing accounts:

– Administration;

– Accounting;

- Carpentry shop.

– you need to open the Accounting policy form for editing (section panel References and accounting settings Accounting settings Accounting policy)

- in the Accounting policy form, go to the Product release tab, at the bottom of this form there is a hyperlink Order of departments for closing cost accounts.

- through the menu All actions Create (either by clicking on the icon on the toolbar, or by the Create command of the context menu, or by pressing the Insert keyboard key) open the form for entering the document Setting divisions for closing accounts (creation);

– in the form header in the requisite from: indicate that the procedure is established from 01/01/2012;

- in the tabular part, indicate the order of the divisions: Administration, Accounting, Joiner's shop;

– by clicking on the Post and close button post and close the document.

Result As a result of filling in the form of the document Setting up subdivisions for closing accounts (creation) should take the form shown in Figure 15-1.

–  –  –

This document does not generate accounting entries, however, in the process of conducting it, it makes entries in the auxiliary register, where the established procedure for closing cost accounts for organizational units is noted.

Assistant "Closing the month"

To perform routine operations to identify the financial result, the program provides the Month Closing assistant, which is available through the section Panel Accounting, taxes, reporting Period Closing Month Closing.

The Month Closing Assistant allows you to:

perform all the necessary month-end closing operations in the correct sequence;

partially complete the closing of the month;

cancel the closing of the month;

partially cancel the execution of the closing of the month;

refuse to perform the operation in the current month (skip);

refuse to repeat the previously performed operations (mark as completed all operations before the selected one);

generate reports explaining the calculations and reflecting the results of routine operations;

view the results of the scheduled operation;

draw up a report on the implementation of routine operations.

The month-end assistant represents a set of routine operations that must be performed at the end of the reporting period. Scheduled operations are performed by the Scheduled operation documents, as well as the Generating Purchase Book Entries, Generating Sales Book Entries, Payroll and Insurance Premiums documents.

The list of operations served by the assistant is made in the form of a list of hyperlinks. Successfully completed operations are displayed in the list in green font, not completed

- in black font. Clicking on a hyperlink provides a transition to the document (or list of documents) that performs this operation, as well as to the list of transactions generated by this operation (if the operation was completed successfully).

TASK No. 15-2 Using the "Closing of the month" assistant, perform routine operations to close the reporting period for January 2012.

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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

SIBERIAN FEDERAL UNIVERSITY

KHAKASS TECHNICAL INSTITUTE - BRANCH

FGAOU HPE "SIBERIAN FEDERAL UNIVERSITY"

A.V. Ivashina

I.A. Smirnova

Basics of work in 1s: Accounting 8

Tutorial

UDC 657.1.011.56

Reviewers:

A.S. Dulesov, doctor technical sciences, head Department of "Information technologies and systems" of the Khakass State University. N.F. Katanov;

E.A. Balabanova, Candidate of Economic Sciences, Leading Specialist of the State Committee for Tariffs and Energy of the Republic of Khakassia.

Fundamentals of work in 1C: Accounting 8: Textbook on the discipline "Subject-oriented economic information systems" for students of the specialty 080801.65 - Applied Informatics (in Economics) full-time and part-time forms of education for laboratory work / Comp. A.V. Ivashina, I.A. Smirnova: Krasnoyarsk, SFU, 2010. 222 p.

Printed by decision

editorial and publishing council of the university

UDC 657.1.011.56

© HTI - branch of SibFU, 2010

INTRODUCTION 5

Chapter 1. Basic concepts of accounting 5

1.1. Subject, method and tasks of accounting 5

1.2. Basic accounting rules 6

1.3. Active accounts 9

1.4. Passive accounts 10

Chapter 2. Basic concepts 1s: enterprises 8.1 10

Chapter 3. Accounting in the program "1s: Accounting" version 8.1 18

3.1Starting the program 18

3.2Creating a new user 26

3.3Preparation of the information base 31

3.4 Starting assistant 38

3.5 Charts of accounts 50

3.6Entering opening balances 56

3.5 Ways to register business transactions 60

3.5 Cash accounting 67

3.7 Accounting for fixed assets 79

3.8 Material Accounting 109

3.9 Accounting for goods and services 120

3.10 Accounting for production, release, sale of finished products 149

3.11 Personnel and payroll records 175

3.12 Settlements with accountable persons 197

3.13 Accounting for intangible assets 205

3.14Features of accounting for VAT and corporate income tax 212

3.15 Reporting system in 1C: Accounting 8.1 217

3.16Regulatory operations and formation of financial results at the end of the reporting period 224

CONCLUSION 227

LITERATURE 228

1. Aleksandrova, E. I. 1C: Accounting 8.1 from scratch! [Text] / E. I. Aleksandrova, M. K. Beilin. - Best Books, 2010, 272 p. 228

5. Kharitonov, S.A. 1C: Accounting 8 for beginners [Text] / S.A. Kharitonov. - Peter, 1C: Publishing, 2009, 384 p. 228

Introduction

The purpose of this course is to study the theoretical foundations of accounting in the 1C:Enterprise 8.1 program, as well as to gain practical skills in working with the 1C:Enterprise 8.1 program.

In the application solution 1C: Accounting 8, they can keep records of enterprises with various types of activities: wholesale or retail trade, commission trade, provision of services, production or construction.

In one information base, you can keep records of the activities of several organizations and individual entrepreneurs. In this case, common directories of counterparties, employees and nomenclature are used, and reporting is generated separately.

The program supports various taxation systems: general regime, STS and UTII.

1C: Accounting 8 stores complete information about counterparties (contact information, bank accounts, registration codes) and employees of the organization (passport data, individual codes, position, salary).

1C: Accounting 8 automatically generates various forms of accounting and tax reporting that can be printed or saved to a file for transfer to the Federal Tax Service.

This guide is divided into three parts. The first part deals with general accounting issues. The second part presents the basics of the 1C: Enterprise system, the third part directly describes the issues of reflection in accounting of the main business transactions.