Accounting entries are generated. The correctness of accounting is determined by the correct formation of these entries.

Initially, when you first install the program, the posting generation mechanism is configured automatically and is designed for universal use. Sometimes this is enough to start working in the system. But as you work, situations inevitably arise when the standard settings are not enough and you need to change something, adjust it to your needs.

Let's look at how to change the settings of the posting generation mechanism or add new settings for operations related to items and counterparties.

Setting up Nomenklatura accounting accounts in 1C 8.3

To find the settings, go to the 1C 8.3 directory “” (menu “Directories”, then the link “Nomenclature”). In the list form, at the top, there is a link “Item Accounting”, click on it:

Let's look at the columns of this list. If the program maintains accounting for several organizations, the “Organization” column allows you to set up different accounting accounts for each of them.

For example, one organization is a manufacturer of some products, another is engaged in sales of these products or other goods, and a third uses products as materials in its own production.

In all these cases, different transactions can be generated for the same transaction, and, accordingly, different account settings will be required.

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Column "Nomenclature". Here we indicate the item group or specific item item for which the setting will be applied.

The “Warehouse” and “Warehouse type” columns indicate the warehouse through which movements occur, and settings are needed that apply only in this case.

Let's consider a common example: an organization is engaged in wholesale trade. The product range for wholesale is located in the “Products (wholesale)” group. Receipt and sale of goods occurs from the “Wholesale Warehouse” warehouse. You don't have to specify the warehouse type, since we will indicate a specific warehouse.

Click the “Create” button and fill out the form fields. I set up accounts in my 1C program as follows:

Let's create a document "" with the details corresponding to our settings:

The document shows that the default accounting account has become 41.01, but it can be changed if you need to capitalize the item to another account.

Let's run it and see what transactions the receipt document generated in 1C 8.3:

It can be seen that the wiring was formed in accordance with the settings.

So, to summarize, we can say that the set of accounting accounts depends on the combination of details Organization, Nomenclature, Warehouse and Warehouse Type.

By default, there is a line in the settings (in my example it is the first) that does not have any details at all. This setting works when no other combination is suitable. That is, the mechanism works as follows: the program first searches for suitable combinations with filled in details, with priority given to settings with the maximum set of conditions, and then, if nothing suitable is found, selects a universal setting without details.

This should be taken into account when creating a new item group or, for example, a warehouse. After creating a new object, the program will not find it in the settings and will apply the universal setting.

Each business entity that conducts business as a legal entity carries out a large number of business transactions every day.

In accordance with the Federal legislation of Russia, all state and commercial companies (with the exception of individual entrepreneurs) are required to reflect them in their accounting records.

The concept of postings

To reflect business transactions in accounting registers, it is customary to use entries that represent relevant invoice correspondence.

Every specialist applying for the position of accountant must know by heart. Thanks to this, he will be able to quickly make a record when completing a particular operation.

What are they?

There are two types of entries in accounting: complex and simple. When drawing up a simple version, specialists use two accounts that correspond with each other. If a complex business transaction is to be completed, accountants have to use more than two accounts.

The compiled correspondence is posted to the appropriate accounting registers (legal entities use memorial orders, accounting sheets, order journals).

How to compose them? Basic principles

When conducting accounting, specialists will use three types of accounts: active, passive and active-passive. Active enterprises must reflect cash, inventory, fixed assets and non-current assets, inventory balances, etc. Passive legal entities reflect all their obligations to the state, business partners, employees, and creditors.

Active-passive accounts are also designed to display business transactions, but differ in that they can simultaneously contain both a credit and a debit balance. An example is the debt (prepayment) that a particular supplier has to a company in parallel with the debt (goods received without payment) that the same company has to the same supplier.

When preparing accounting entries, you need to remember the following nuances:

• active accounts can only have a debit balance, while passive accounts can only have a credit balance;
• the increase in passive accounts occurs only by credit, and active accounts - by debit;
• the balance on active-passive accounts can be reflected simultaneously in both liabilities and assets of the balance sheet;
• when compiled, the balances of passive accounts are displayed on the right side, and the balances of active accounts on the left;
• to reduce an active account, you need to make entries on its credit, and to reduce a passive account, you need to make debit entries.

Posting is a way of expressing the correspondence of accounts, the basis for which is a completed business transaction. When compiling them, it is recommended to adhere to the following scheme:

1. It is necessary to determine which accounts and accounting objects are affected by the transaction being processed (its economic content is taken into account).
2. It is necessary to establish which accounts will be involved in the posting (passive or active).
3. The account to be credited or debited must be determined. To do this, the sources of origin of the operation and all related factors are taken into account.

When compiling simple entries, two accounts are affected, for example, when money is received at the company's cash desk from the current account, the following entry is made: Kt 51 Dt 50. When compiling complex entries, several accounting accounts are involved.

You can clearly see the procedure for making transactions in the following video:

Double entry principle

Reflection of business transactions on accounting accounts by specialists is carried out using the double entry method.

The essence of this method is as follows: for each operation The accountant makes the corresponding entry simultaneously on the debit of one and on the credit of another account.

Posting examples

Currently, a large number of methodological manuals are regularly published for accountants, which indicate the most common entries for a particular type of activity.

Using existing examples, specialists will be able to avoid the most common mistakes when compiling correspondence accounts and posting them to the appropriate accounting registers.

By salary

When preparing entries for operations, the essence of which is to carry out settlements with employees, specialists must make the following account correspondence:

Renting premises

When renting out space or a building, entries are made by both the owner of the fixed asset and the tenant. They prepare correspondence accounts for any action related to the leased property.

The main ones are shown in the table:

Debit		Credit
01 (sub-account “Assets leased out”)	Leased premises	01
20	Depreciation has been calculated on the transferred premises	02
50, 51	Rent received	62
90 (sub-account 2)	Depreciation and other rental expenses written off	20
001	The tenant received the premises
76	Rent transferred	51
44, 29, 26, 25, 23, 20	Rent arrears	76

Wholesale and retail trade

When carrying out business activities related to the sale of goods, finished products, works or services, legal entities make many transactions.

To reflect transactions in this area in accounting, the following entries must be made:

Debit	Contents of a business transaction	Credit
	Money transferred:
62	refund of advance payment to buyers	51, 50
61	suppliers	51, 50
45	Products shipped to customers	41/1
41/1,41/2	Received goods from suppliers	60
	VAT reflected
19	on goods received	60
41/2	in retail	60
90/03	by goods shipped	68
90/03	in retail	68/02
62	Implementation reflected	90/01.1
92.R	retail	90/01.1
91/02.1	The cost of shipped products is reflected	45
91/02.1	in retail	41/1

Assignment agreement

When drawing up this agreement, the accountant of any commercial organization carrying out economic activities in the status of a legal entity must draw up correspondence accounts.

For such operations the following transactions are used:

Debit	Contents of a business transaction	Credit
58	The cost of all rights acquired by the company under the assignment agreement previously signed between the parties is reflected.	76
76	The debt that arises to the assignor is repaid in full or in part	51, 50
50, 51	The debt was received from the debtor to the current account or to the company's cash desk	76
76	The amount of all repaid debts is taken into account as part of income	91/1
91/2	Accounting for acquired rights of claim as expenses	58

Cash transactions

Entrepreneurs must document and comply with the CCP in force on the territory of the Russian Federation.

To compile correspondence, the accountant uses the following accounts:

• 50 – cash register;
• 51 – current account;
• 70 – payroll calculations;
• 73 – other calculations;
• 62 – settlements with customers;
• 75 – replenishment of the authorized capital;
• 71 – settlements with accountable persons;
• 91 – reflection of exchange rate differences;
• 94 – reflection of shortages;
• 76 – other payments.

Debit	Contents of a business transaction	Credit
71	Money issued to accountable persons	50
50	Unused imprest amounts were returned to the cash desk	71
70	Salary issued	50
50	Received money from current account	51
50	Buyers paid for the goods	62
50	The founders replenished the authorized capital	75
94	Shortage written off	50
91	Exchange rate differences reflected	50

Provision of services

When providing services, business entities draw up acceptance certificates. If a legal entity is a payer of value added tax, it is obliged to write out, according to which VAT is deducted.

The following entries are made in accounting:

With fixed assets

If a business entity has fixed assets on its balance sheet that it uses in carrying out business activities, it must draw up correspondence accounts as follows:

Debit	Contents of a business transaction	Credit
01	Fixed assets received from suppliers were added to the balance sheet	60
60	Invoices paid	51
07	Related expenses reflected	60, 76
07,19/1	All taxes and fees reflected	68
91/2 62	Fixed assets sold	01 91/1
51	Funds transferred from buyer	62
91/2	VAT charged	68
02	Accrued depreciation written off	01

Closing of the year

At the end of each reporting year, the accountant is required to make special entries that will allow some accounts to be closed. This procedure is called balance reform, it represents the zeroing of some accounting accounts.

It is mandatory for specialists to close accounts 90, 91, 99 and prepare the following correspondence:

Taxes and state duties

Each business entity, when conducting business, is faced with the need to accrue and transfer taxes, mandatory payments and fees to the budget. Also, legal entities have to pay a state fee when preparing documents or receiving any services from government agencies.

In accounting, they are required to reflect every business transaction related to taxes, fees and duties:

Debit	Contents of a business transaction	Credit
68	Transfer of state duty	51
99	Profit tax calculation	68
70	Personal income tax withheld	68
68	Transfer of taxes to the budget	51
91/2	Transport tax charged	68
90/3, 91/2	VAT charged on sale	68, 76
68	VAT paid	51

Loans issued

When accounting for loans, which have recently begun to be actively issued to both full-time employees and business partners, the following entries are made:

Acquiring

In recent years, Russian companies have increasingly begun to use acquiring in their work, which allows them to accept bank cards from buyers (when paying for goods, works or services sold). When carrying out this type of calculation, accountants may encounter various problems that relate to the process of preparing entries.

Using standard invoice correspondence, they will be able to minimize the risk of making errors, which often cause penalties:

Debit	Contents of a business transaction	Credit
62	Sales of goods	90/1
90/3	The amount of VAT is taken into account	68/3
57	Settlements with the buyer are closed (documents are transferred to the acquiring bank)	62
57	The revenue received from the buyer who paid for the goods with a payment card is reflected.	90/1
51	Received money from the acquiring bank	57
91	Related expenses written off	57
96	Purchase returns	62
20/1	The bank received an application from the buyer	57
57	Funds transferred	51
57	The commission charged by the bank is adjusted	91

Where did the “Manual adjustment” checkbox go in the “Payroll” document (1C: Accounting 8.3, edition 3.0)

2016-12-08T15:30:47+00:00

Many readers complain to me by email that how can it be... in the “troika” in payroll, the “Manual adjustment” checkbox, which is familiar to many, has recently disappeared, which allows editing movements and document postings:

However, it remained in other documents:

I carefully studied the program code in the configuration and came to the conclusion that without changing the configuration itself, I can return this checkbox for payroll calculation does not seem possible.

The 1C company deliberately blocked this option, because the “Payroll” document now makes movements through so many registers (including service registers), the existence of which the user often does not even suspect.

And in this situation, it is almost impossible to manually control all movements in a complex.

Unfortunately, I don’t see any other way out except to bring the state of tax and accounting registers (at least in terms of salaries) to the correct state through manual operations and continue to monitor their relevance in the future.

Sincerely, (teacher and developer).

1C: Accounting 8.2. A clear tutorial for beginners Gladky Alexey Anatolyevich

Setting up correct invoice correspondences

The program's capabilities include maintaining a list of correct account correspondence. The contents of this register are convenient to use when generating accounting entries for automatic control of the correctness of correspondence.

To make it clearer, let us explain this with a specific example. Let’s assume that in an organization all settlements with customers are carried out exclusively on account 62.01 “Settlements with buyers and customers”. Then the accounting entry reflecting the fact of receipt of non-cash funds from the buyer will look like this: Dt 51 “Cash accounts” Kt 62.01 “Settlements with buyers and customers”. It is recommended to include this entry in the list of correct correspondence: then, when checking accounting entries for their correctness, the program will identify all incorrect entries. And if, upon receipt of money from the buyer, you have generated a posting, for example, Dt 51 “Settlement accounts” Kt 62.02 “Calculations for advances received”, then an information message will be displayed on the screen about the discrepancy of this posting with the list of correct correspondence, and you will be asked to either change this transaction accordingly, or add it to this list.

To open the correct account correspondence, you need to execute the main menu command Operations? Information registers. As a result, a window will appear on the screen, which is shown in Fig. 3.51.

Rice. 3.51. Selecting a register with correct account correspondences

In this window, you need to place the cursor on the position Correct correspondence of accounting accounts and press the OK button or the Enter key. The window for the list of correct correspondence, which will then appear on the screen, is shown in Fig. 3.52.

Rice. 3.52. List of correct invoice correspondences

This window contains a list of previously generated correct correspondence. Note that the program is supplied without a generated list of correct correspondence, so at first this window will be empty.

To enter the correct invoice correspondence, click the Add button in the toolbar of this window. As a result, the window for entering and editing correspondence will open, shown in Fig. 3.53.

Rice. 3.53. Generating correct invoice correspondence

The Debit and Credit fields are filled in the same way: you need to press the selection button or the F4 key, and then select the required account in the list of accounts window that opens. In the Comment field, enter the content (title) of this correspondence using the keyboard. The value entered in this field will be automatically entered as the content of the accounting entry when linking it to a document or business transaction.

A characteristic feature of the register of correct correspondence accounts is that there are no restrictions on the formation of transactions. For example, even if a certain account in the chart of accounts is prohibited from using it in transactions (remember that by default such a prohibition is imposed on all parent accounts that have subaccounts), you can still use it to generate correct correspondence. But note that in this case, after clicking the OK button in the window for entering correct correspondence (see Fig. 3.53), the program will issue a warning that this account has sub-accounts and will offer to create a separate correct correspondence for each sub-account. If the answer to this request is negative, the correspondence will be added to the list of correct ones without subaccounts. If you answer this request positively, then a window will appear on the screen, which is shown in Fig. 3.54 (account 50 “Cashier”, which has several sub-accounts, is used as an example).

Rice. 3.54. Selecting subaccounts for generating correct correspondence

As you can see in the figure, this window contains a list of correspondence for each subaccount. Here you need to check the boxes for those subaccounts with which you need to generate correct correspondence (by default, all subaccounts are checked). After clicking the OK button in this window, all selected correspondence will be added to the register.

To delete correspondence from the register, place the cursor on it and execute the context menu command Delete or press the Delete key.

Thanks to the use of a register of correct correspondence accounts, you can further automate and systematize the procedure for generating accounting entries. In addition to the obvious convenience, this will prevent confusion in accounting.

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The information register "Correct correspondence of accounts" is used to store correct correspondence of accounting accounts.
Monitoring of transactions for the correctness of correspondence can be done when recording a transaction or from the transaction log, and during the selection of accounts participating in the transaction.

So, when selecting an offsetting account in a manual transaction creation document, the account selection form will open with filtering in such a way that only correct offsetting accounts will be available for selection. This filtering can be disabled and enabled using the button on the account selection form "Correct accounts".
When recording a document, if there are transactions that are not needed by the register of correct correspondence information, the required message is displayed.

The information register “Correct correspondence of accounts” is non-periodic and is not subordinate to the registrar.
Correct correspondence is entered into it manually or using the “Entering correct account correspondence” processing.

Measurements

* “Account Dt” – debit account of correct correspondence;

* “Account Kt” – credit account of correct correspondence.

Both dimensions refer to the Chart of Accounts and are leading, i.e. records for private accounts live as long as the accounts themselves exist in the chart of accounts.

The registry has no resources.

Options

* "Comment is a free comment on invoice correspondence.

Cases of determining correct correspondence

The simplest case is to explicitly define the debit and credit accounts that are used in transactions
(for example, Dt 104.35 Kt 401.20, Dt 302.04 Kt 201.11, etc.).

The second case provides that one of the dimensions of the register entry can be specified, in which case the other dimension stores the final account of debit or credit. This means that all correspondence with the given account will be considered correct.
For example, recording Kt 104.35 with an unspecified debit account will mean that all correspondence from the credit account 104.35 is correct, although this situation has no practical significance. It is recommended to use this case, for example, for auxiliary account 000 when filling out the initial balances.

Finally, the third case assumes that one of the accounts is not the final account involved in posting, but an account that has subordinate accounts - subaccounts. In this case, another account can be the final account, an account with subaccounts, or empty.
The algorithm for monitoring correct transactions interprets such a situation in this way: the rule specified for an account that has subaccounts automatically applies to all its subaccounts.
Thus, if we define Dt 104.35 Kt 401.20 as correct correspondence, this will mean that all correspondence between subaccounts of account 104.35 (by debit) and subaccounts of account will be recognized as correct
401.20 (on loan).