Setting up accounting policies in 1C 8. Accounting policies of organizations depending on the taxation system. Formation of the organization's accounting policy

Part 2.

Accounting policies of organizations depending on the taxation system.

Accounting policies in the 1C enterprise accounting program 8 must be created for every year! Even if you are copying last year’s accounting policy, be sure to go through all the tabs and check them, as if legislation changes and the program improves, something may change.

ATTENTION: Direct expenses on the “Income Tax” tab are not copied when copying the accounting policy; they must be created anew by clicking on the “Specify list of direct expenses” button and selecting the option to copy from last year or, if refused, fill out under Article 318 of the Tax Code of the Russian Federation. How to set up direct expenses correctly, the article says .

Before setting up your accounting policy, you need to check.

Simplified taxation system:

1. When you select the “Simplified” switch, the simplified tax system tab appears, on which we select “Object of taxation “Income” or “Income minus expenses”.

2. When selecting the “Income” object, we select the procedure for reflecting advances from the buyer for tax purposes. We set the date for the transition to the simplified tax system and, if previously there was a general taxation system, set the date for monitoring the provisions of the transition period.

3. When selecting the “Income minus expenses” object, we select the procedure for reflecting advances from the buyer for tax purposes. An additional “Expense Accounting” tab appears.

4. This tab indicates by default under what conditions costs for materials, goods and VAT will be accepted, and also provides the opportunity to add conditions.

The remaining tabs are filled in similarly to the general taxation system.

General taxation system:

1. On the “General Information” tab, select the taxation system and type of activity. If you use accounts 20,23,25,26, then you must select the type of activity “Production of products, performance of work, provision of services.” In the case of wholesale trade, if none of these accounts are used, and there is no retail trade, there is no need to tick the boxes. If the appropriate checkboxes are checked, additional tabs appear for Production, UTII and Retail.

2. On this tab we select the method of calculating depreciation in NU and indicate the property tax rates.

The property tax rate does not need to be specified every year. You need to add the next entry only when changing the rate, indicating from what date. Tax benefits and fixed assets that are subject to property tax in a special manner are also indicated.

3. On the tab settlements with counterparties, we can indicate the procedure for creating reserves for doubtful debts in accounting and tax accounting and the item of income and expenses.

4. The inventory tab is responsible for writing off goods from the warehouse. If “By average” is set, then when closing the month, “item cost adjustment” will adjust the cost according to the weighted average. For FIFO, accounting by batches and warehouses must be set in the accounting parameters.

5. If in the menu “Enterprise” - “Accounting Parameters” the type of activity responsible for 20,23,25,26 accounts is included, then in the accounting policy we will see the “Production” tab. On this tab we set which documents will reflect the implementation. At planned prices - the document “Act on the provision of production services”; for revenue - the document “Sales of goods and services”.

The position of the switch “By volume of output” means that when closing the month, the distribution of direct costs among product groups for services to own divisions will occur in proportion to the number of services provided, and when the switch is positioned “At planned prices” - in proportion to planned prices.

The direct costing method means that account 26 will be closed to account 90.08 (current period expenses), i.e. the cost of production will not increase. In the absence of direct costing 26, the account will be closed on account 20 or 23 and it is necessary to establish methods for distributing indirect costs.

In the distribution methods, we indicate indirect cost accounts 25 or 26, which need to establish a distribution base.

Issue volume- distribution is proportional to the volume of products produced in the current month and services provided, expressed in quantitative measures. Planned production cost- distribution in proportion to the planned cost of products released in the current month and services provided. Salary- distribution is proportional to the cost of remuneration of the main production workers. Material costs- distribution is proportional to material costs reflected in cost items with the type of financial inclusion Material costs.Direct costs- distribution in proportion to direct costs: costs of main and auxiliary production for accounting, direct costs of main and auxiliary production, general production direct costs for tax accounting; Selected direct cost items- distribution in proportion to direct costs according to cost items indicated in the column List of cost items.Revenue - distribution by item groups, which are: simultaneously indicated in the turnover of accounts 20.23 and in the documents Sales of goods and services on the “Services” tab (provided that in the accounting policy on the “Production” tab, the “By revenue” method is selected for services to third parties) ), are simultaneously indicated in the turnover of accounts 20.23 and in the turnover of account 90.02 in correspondence with account 43 (sales of products), indicated in the documents Sales of goods and services on the “Services” tab, provided that: in the accounting policy on the “Production” tab for services to third parties, the “By revenue” method was selected; the columns “Direct cost account” and “Cost division” were filled in the register.

6. On the “product release” tab. services" we indicate the method of accounting for output: account 40 (production, work, services) will be used only if accounting is carried out at planned cost.

Or, the production output will immediately be reflected in account 43 (finished products) and the deviation of the planned cost from the actual cost will be included in the cost of production, regardless of the method of accounting for output. The order of closing divisions (redistributions) can be selected automatically using the second accounting method.

7. On this tab we indicate that it is mandatory to create a document “WIP Inventory” in the absence of production and sales.

8. The method of accounting for goods in retail can be selected according to the cost of goods without a trade margin (At acquisition cost) or with a trade margin (At sales value).

9. On the “Income Tax” tab, we indicate a list of direct expenses for income tax purposes (). When copying accounting policies, this list is created anew for the new year. There may accidentally be entries that will interfere with the correct closure of accounts 20,23,25,26, since when this register is opened, only the first day of the accounting policy year is shown. To see all records, to search for errors in closing account 20 in NU, you need to disable selection.

Indicated in the "Tax and reporting settings" form.

Object of taxation

The object of taxation is indicated in the “Taxation system” section (Fig. 1).

Picture 1.

In accordance with Art. 346.14 of the Tax Code of the Russian Federation, the following are recognized as objects of taxation when applying the simplified tax system:

• income;
• income reduced by expenses.

The choice of the object of taxation is carried out by the taxpayer himself, unless the taxpayer is a party to a simple partnership agreement or a trust management agreement (clauses 2, 3 of Article 346.14 of the Tax Code of the Russian Federation).
If an existing organization is switching to the simplified tax system and before the transition the organization applied a general tax system (Fig. 2), then in the settings you must check the box “Before the transition to the simplified tax system, the general tax regime was applied” and indicate the date of transition to the simplified tax system (see Fig. 2).

Figure 2.

Tax rate

The single tax rate paid in connection with the application of the simplified taxation system is indicated in the “STS” section (Fig. 3).

Figure 3.

The default tax rate offered depends on the object of taxation. It amounts to:

• 6 percent - for the taxable object “Income”;
• 15 percent - for the taxable object “Income minus expenses”.

If, in accordance with the law of a constituent entity of the Russian Federation, the tax is paid at a lower rate, the “Tax rate” field indicates the rate at which the tax is paid.

The procedure for reflecting advances from the buyer

The accounting policy parameter "Procedure for reflecting advances from the buyer" sets the default rule for accounting for advances received. It is set for the organization as a whole and can take one of the following values ​​(Fig. 4):

• Income of the simplified tax system;
• Income of the principal.

Figure 4.

The option "Income of the principal" is available if the functionality "Sale of goods or services of principals (principals)" is enabled (Fig. 5).

Figure 5.

If the procedure for reflecting advances “Income of the simplified tax system” is selected and when reflecting the advance this order is not changed in the document, then in the register “Book of Income and Expenses (Section I)” income will be recorded for the purposes of the simplified tax system (Fig. 6).

Figure 6.

If the procedure for reflecting advances is “Committent's Income” or when reflecting an advance this order is established in the document, then in the register “Book of Income and Expenses (Section I)” income will not be recorded for the purposes of the simplified tax system (Fig. 7).

Figure 7.

Procedure for recognizing expenses

For the tax object “Income minus expenses” in the “STS” section, a group of parameters “Procedure for recognizing expenses” is available with a list of events for recognizing expenses (Fig. 8).

Figure 8.

Each type of expense has its own list of recognition criteria. Events that must occur for the program to take expenses into account when determining the tax base are marked with check boxes. At the same time, for individual events, the checkboxes are checked and there is no option to remove them. This means that for an expense to be recognized, the event must occur.

Material costs

For material expenses, the mandatory conditions for recognition as expenses that reduce income received are the posting of materials (event "Receipt of materials" and payment (event "Payment of materials to supplier").

The list includes one more event “Transfer of materials to production”. It is present because until January 31, 2008 inclusive, a rule was in force that allowed the cost of paid materials to be included in expenses only as they were written off for production.

According to the current version of paragraphs. 1 item 2 art. 346.17 of the Tax Code of the Russian Federation, in order to recognize material expenses for the purchase of raw materials and materials, it is enough to take them into account and pay for them. Thus, in order to account for the costs of purchasing materials in accordance with the current legislation, there is no need to check the “Transfer of materials to production” checkbox.

Expenses for purchasing goods

For expenses for the purchase of goods, the mandatory conditions are the posting of goods (the "Receipt of Goods" event), payment for goods (the "Payment of Goods to Supplier" event) and the sale of goods (the "Sale of Goods" event).

The list of conditions for recognizing expenses for the purchase of goods indicates one more event: “Receipt of income (payment from the buyer).” Until 2010, the position of the Russian Ministry of Finance was that in order to recognize expenses for the purchase of goods, only those goods that were paid for by buyers can be considered sold. However, the Presidium of the Supreme Arbitration Court of the Russian Federation did not agree with this (decision of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 29, 2010 No. 808/10), which prompted the Ministry of Finance of Russia (letter dated October 29, 2010 No. 03-11-09/95) to change its position regarding the moment of sale of goods. Thus, starting from 2011, when setting up the procedure for recognizing expenses, the taxpayer may not check the “Receipt of income (payment from the buyer)” checkbox without fear of tax consequences.

Input VAT

For input VAT amounts, the mandatory conditions for recognition as expenses are the presentation of the tax amount by the supplier (the “VAT presented by the supplier” event) and the payment of the tax (the “VAT paid to the supplier” event).

The list of events contains an additional condition: in order to recognize VAT in expenses, “Expenditures on purchased goods (work, services)” to which they relate must be accepted. Due to the ambiguity of the situation, each taxpayer must independently make a decision on this issue and either leave (the default value) or uncheck the “Accepted expenses for goods (work, services)” checkbox.

Additional costs included in the cost

For additional expenses included in the cost price, the mandatory conditions are their acceptance for accounting (the "Receipt of additional expenses" event) and payment (the "Payment to the supplier" event). Another condition - “Write-off of inventories” (which includes additional expenses) is variable. It must be synchronized with a similar condition for recognizing expenses on inventories.

Customs payments

To recognize customs payments as expenses taken into account when determining the tax base, three conditions are provided.

The first two conditions “The import of goods has been processed” and “Customs duties have been paid” are mandatory. For these conditions, the setting cannot be changed.

The third condition “Goods written off” is variable. The program handles this condition as follows. If the “Goods written off” checkbox is not checked, then customs payments are taken into account in full as expenses (entries about expenses that reduce income received are made in the “Income Book of Income and Expenses (Section I)” register when posting the “Customs customs declaration for imports” document. If the “Goods written off” checkbox is checked, then the inclusion of customs duties in expenses by which income of the current period is reduced is carried out by the routine operation of closing the month “Write-off of customs duties for the simplified tax system”. The amount of accepted expenses in this case is determined in proportion to the cost of goods sold, upon import of which customs duties were paid. If the taxpayer wants to avoid possible claims from the tax authorities, then in the settings for the procedure for recognizing expenses, you need to check the “Goods written off” checkbox (default value).

Tax holiday regime

The laws of the constituent entities of the Russian Federation may establish a tax rate of 0 percent for taxpayers - individual entrepreneurs first registered after January 1, 2015 and carrying out business activities in the production, social and (or) scientific spheres (paragraph 1, paragraph 4, article 346.20 Tax Code of the Russian Federation).

These persons have the right to apply a tax rate of 0 percent from the date of their state registration as individual entrepreneurs continuously for two tax periods. Moreover, if the object of taxation is income reduced by the amount of expenses, the minimum tax provided for in paragraph 6 of Art. 346.18 of the Tax Code of the Russian Federation is not paid.

Types of entrepreneurial activity in the production, social and scientific spheres, in respect of which a tax rate of 0 percent is established, are established by the constituent entities of the Russian Federation on the basis of the All-Russian Classifier of Services to the Population and (or) the All-Russian Classifier of Types of Economic Activities.

When using the right to tax holidays, it should be taken into account that at the end of the tax period, the share of income from the sale of goods (work, services) in the implementation of types of entrepreneurial activities for which a tax rate of 0 percent was applied in the total volume of income from the sale of goods (work) , services) must be at least 70 percent.

The laws of the constituent entities of the Russian Federation may establish additional restrictions on the application of a tax rate of 0 percent, including in the form of:

• restrictions on the average number of employees;
• restrictions on the maximum amount of income from sales received when carrying out a type of business activity in respect of which a tax rate of 0 percent is applied.

In case of violation of the established restrictions on the application of a tax rate of 0 percent, an individual entrepreneur is considered to have lost the right to apply it and is obliged to pay tax at the tax rates established for “ordinary” taxpayers.

If a user - an individual entrepreneur has the right to apply a tax rate of 0 percent and decides to use this right, then in the tax and reporting settings in the "STS" section you need to check the "Tax holidays" checkbox (Fig. 9).

Dear readers! You can get answers to questions about working with 1C software products on our 1C Consultation Line.

We are waiting for your call!

Accounting policy is the way an economic entity conducts accounting. accounting. An accounting policy is a document that shows the methods of accounting. In this article we will dwell in detail on the following issues:

Where is the accounting policy in 1C

IN 1C Accounting 8 The accounting policy can be configured in the “Accounting Policy” window. First, the accounting policy in 1C (layout and its elements) is stored in the settings of the information register “Accounting Policy”. Each individual entry in the register shows the state of the software for a specific period of time. The record is generated annually.

Register settings include the taxation system:

• general or simplified for institutions;
• general, simplified or patent for individual entrepreneurs.

The register has a different form for legal entities. individuals and individual entrepreneurs. Active tabs are set taking into account the choice of taxation system.

Formation of the organization's accounting policy

Accounting policy settings in 1C8 are carried out in stages. First, you need to configure the register in the UP to generate printed forms (order to the UP, appendix to the order). If there is no UE for the required period, then it needs to be created.

How to change accounting policy settings in 1C:

• Go to the menu tab “Main” - “Settings” - “Accounting Policy”.
• Select the institution, the required period and double-click to install the desired one.





Setting the parameters of the “Income Tax” tab of the UE

The checkbox is checked in the field “PBU 18/02 “accounting for income tax calculations” is applied and the user will be able to keep records of deferred tax assets and liabilities. Next, in the “Depreciation calculation method in tax accounting” field, select the method of depreciation funds and depreciable property, and in the “Repay the cost of work clothes and special equipment” field, set the method.




Setting up VAT UP tabs

If an institution applies an exemption from paying VAT under Art. 145 or 145.1 of the Tax Code of the Russian Federation, the “Organization is exempt from VAT” checkbox is automatically selected. Take it off.

If an operation that is taxed and not taxed is carried out at the same time, you must check the “Separate accounting of incoming VAT is maintained” checkbox, as a result of which separate accounting will become available. The “Separate VAT accounting” checkbox will become active. If neither the second checkbox is checked or the Separate VAT accounting checkbox is cleared on account 19 “VAT on purchased assets,” then it will be impossible to select the VAT accounting method.




Setting up the Inventory tab

In the line “Method of valuation of inventories (MP)” you need to select “At average cost”, then the write-off of inventories will be accounted for at the average cost, which is automatically adjusted to the weighted average at the end of the month.




Setting up the “Costs” tab of the accounting policy:

• select the main account in the “Main cost accounting account” field, then it will be indicated automatically in production documents; in the case of production by an organization, the “Product Release” checkbox is checked;
• if the enterprise provides services, the “Performance of work” checkbox is checked, and the field “Costs are written off from account 20 “Main production” becomes active;
• buttons such as “Indirect costs” and “Additional” are always in active mode when selecting “Production of products” or “Performance of work”;
• select the type of general business expenses “In the cost of sales (direct costing)” by clicking on the “Indirect expenses” button.





Setting up the Reserves tab

To form reserves in accounting. and tax accounting, you need to check the boxes “In accounting” and “In tax accounting.” Setting the date at the end of which the debt is considered invalid is configured in the “Payment due date for buyers” and “Payment due date for suppliers” fields, unless a different procedure is established in the agreement. Next, click the “Record” and “Close” button.

The accounting policy is configured.




If you still have questions about setting up accounting policies in 1C, ask them in the comments. Our specialists will be happy to answer them.

Before you begin full-time work in the 1C 8.3 Accounting 3.0 program, you need to set up the accounting policy of the organization whose accounting you will be maintaining. In the case where the program keeps records of several organizations at once, it must be configured for each.

First, let's figure out where to find the accounting policy in 1C 8.3 Accounting. In the “Main” menu, select “Accounting Policy”. It is located in the “Settings” subsection.

The main settings form opened before us. Let's look at filling out all the items step by step. Remember that these settings determine the rules for maintaining BU. Tax accounting is configured separately.

Specify " Method for assessing MPZ" Here you have two ways to evaluate inventory:

• "Average";
• "According to FIFO."

The first method is to evaluate inventories by calculating the average cost for a group of goods. The second method calculates the cost of those inventories that were acquired earlier. Translated from English, this method sounds like “First in, first out.”

« Method for evaluating goods in retail“- everything is simple here, but it’s worth considering that in tax accounting, goods are valued only at the cost of acquisition.

« G/L Cost Account"in accounting policy 1C 8.3 is used for in documents and reference books. In our example, we left the account setting at 26. Depending on your organization’s accounting policy, this could be account 20 or 44.

In the parameter " Types of activities, the costs of which are recorded on account 20 “Main production” Check the boxes you need. When selecting at least one of the items, it will be necessary to indicate where general business expenses are included (in the cost of sales or production). and other settings.

• (types of activity)
• By cost elements (recommended for preparing audited financial statements under IFRS).
• By cost item. In the event that the debt exceeds 45 days, a reserve is accrued in the amount of 50% of the amount of balances under Dt 62 and Dt 76.06, for 90 days 100%. Please note that reserves are formed only for ruble contracts and overdue debt.

Select the composition of the accounting reporting forms: complete, for small enterprises and for non-profit organizations.

Through the “Print” menu you can print accounting policy forms and various attachments to it:

Setting up tax accounting in 1C

To access this setting, click on the appropriate hyperlink at the bottom of the accounting policy setup form. Don't forget to save your account policy settings.

Tax system

First of all, choose the taxation system - OSNO or USN, whether a trade tax is paid when carrying out activities in Moscow.

Income tax

Indicate the tax rates for the federal and regional budgets. If these rates differ for separate divisions, they must be indicated separately for each.

Choose a method to repay the cost of workwear and special equipment. Since 2015, taxpayers have been given the opportunity to independently determine the procedure for repaying the cost, taking into account the period of use. Previously, this setting was not available (in older releases).

Indicate the need to create reserves for doubtful debts. Similar to accounting, but not more than 10% of revenue. The reserve is formed only for overdue payments.

When filling out the list of direct expenses, the program will prompt you to automatically create entries that comply with the recommendations of Article 318 of the Tax Code of the Russian Federation. You can refuse and fill everything out manually. This is necessary for manufacturing enterprises that do not need to include direct costs in the cost of production.

Next, fill out the nomenclature groups. They are used to account for income from. Revenue from these product groups is reflected in the profit declaration as part of revenue from the sale of goods and services of own production.

The last setting in this section is to specify the procedure for making advance payments.

simplified tax system

In the “STS” section (if you are working on a simplified basis), indicate the tax rate and how advances from buyers will be reflected.

VAT

In the case where an organization is exempt from paying VAT under Art. 145 or 145.1 of the Tax Code of the Russian Federation, indicate this. Next, note whether it is necessary to maintain separate accounting for input VAT when simultaneously carrying out transactions that are subject to tax and exempt from it.

In the case where VAT is charged on shipment without transfer of ownership, check this setting.

The last setting in this section is to select the order and necessity of their registration depending on the period.

Property tax

In the “ ” section, indicate the tax rate and benefits, if any. The following are objects with a special taxation procedure. The subsection “Procedure for paying local taxes” establishes the deadlines for paying taxes and how advance payments will be calculated. In the last paragraph, indicate the method of recording expenses for this tax.

Personal income tax

In the personal income tax section, indicate how tax deductions are applied.

Insurance premiums

If necessary, fill out the “Insurance Premiums” section, indicating the tariff, accident rate and other settings.

Other settings

To specify other settings, follow the “All taxes and reports” hyperlink.

All previously made changes are saved in the accounting policy settings, which can be viewed using the “Change History” hyperlink.

See also an overview video about entering an organization's directory and setting up accounting policies:

1C has accounting settings that we must define for the entire program. But we need to determine some of the settings for each specific organization. They are set in the accounting policy of the organization.

In the new generation of 1C 8 programs, the mechanism for setting up accounting policies is significantly different from the old “eights”.

If you keep records for one organization, then you fill out the accounting policy in the menu:

Master data and administration - Master data - Information about the enterprise - Information about the organization.

Now the path to setting up the accounting policy will change somewhat, as a menu item will be added:

Reference data and administration - Reference data - Organizations.

Here you will need to create each organization and select an accounting policy for each. If the accounting policy is the same, then you can choose the same one for different organizations.

In fact, some accounting policy settings require setting the corresponding settings in other sections to work correctly.

For example, if at least one organization has UTII or separate accounting at VAT rates, you will need to specify additional settings for accounting for goods in the section Financial results and controlling. I will point this out explicitly in some situations.

But, I’ll make a reservation right away. In this article I do not pretend to be a complete description of all such connections. Before you start, you should go through all the program settings in order to correctly set all the accounting parameters you need.

Accounting policy in 1C 8.3 forBASIC

So, in the organization we created in the list (or in a single organization), we open the “Accounting Policies and Taxes” tab.

Under the Accounting Policy heading we see a single line: the “Create new” hyperlink. Click this link and go directly to filling out the accounting policy.

Create a descriptive name. So, to understand what kind of accounting policy this is. This is especially useful if there are several organizations. For example, if some legal entities have the same accounting policies, then it is enough to create one accounting policy and select it for all such organizations.

Tax accounting

Check the box here if your organization uses UTII. And indicate the basis for the distribution of expenses by type of activity (those for which this will not be indicated explicitly).

Additionally, to set up UTII you need to go to the menu Master data and administration - Financial results and controlling - Goods accounting select batch accounting and set the Separate accounting of goods for VAT taxation flag. The Financial Result and Controlling section will be discussed in more detail in a separate article.

There is no need to set this flag if you use the program only for management accounting (for example, accounting is maintained separately in Accounting 3.0).

and Choose which depreciation method you use in tax accounting: linear or non-linear.

VAT

Here the parameters of separate accounting at VAT rates are determined (i.e., when sales have rates of 0% and without VAT). There are only two of them. If you have such bets, then put the flags for the rules that you use.

If you don’t keep separate records, just skip the tab.

The maintenance of separate accounting for VAT rates is configured in the section Master data and administration - Financial results and controlling - Goods accounting. Here you will need, just like for UTII, to set up batch accounting and the Separate accounting of goods for VAT checkbox. As I already said, a separate article will be devoted to this section.

Reserves

We select one of the options for calculating the cost of goods when written off. As always, be careful - see if the selected setting matches the parameters specified in the section Financial results and controlling - Goods accounting. For example, for FIFO it will be mandatory to specify the batch accounting option (you cannot select Not used).

There are two FIFO options offered here.

FIFO (weighted) - inventory valuation using a mechanism similar to advanced analytics from SCP and Integrated Automation of the previous generation. Balances at the end of the month will be calculated using FIFO. But all write-offs during the month will be written off at the same monthly average cost

FIFO (rolling) - the document for receipt of goods is considered a batch. There are some differences from traditional FIFO. For example, if there are several warehouses, then the date of receipt of the batch will be determined as the date of receipt at the current warehouse, and not at the organization. Thus, movements affect the order of write-off under FIFO. You will not see this setting in the selection list if you do not have batch accounting installed.

Accounting

The settings concern some accounting features. Here you can define:

• Will products be accounted for at planned prices during the month (they will need to be set up separately) and will account 40 be used?
• Will information on the accrual and payment of wages be visible to accountants in the balance sheet 70 of the account for each employee or only in the total amount. If you select the total amount, then detailed information will be available only in the salary subsystem for users with the appropriate rights.
• Is it necessary to additionally maintain off-balance sheet accounting of inventory items in operation?
• How to generate transactions for mutual offsets: should you use an interim account 76 or carry out offsets directly. Subaccounts 76 of account for these purposes are predetermined: 76.09 and 76.39.

Reserves

On this tab you define the parameters for calculating reserves in accounting and tax accounting. These are rules in accordance with your actual accounting policies, there is nothing specific to 1C here.

On the switch General - Simplified select Simplified:

You must indicate the date of transition, notification data and select the simplified tax system option: Income or Income and expenses. The program offers a maximum tax percentage by default, which can be changed if necessary.

All other parameters are filled in the same way as described above for OSNO.

Accounting policy in 1C 8.3 for a management organization

The management organization in 1C 8.3 programs is included optionally. It is needed for those cases when in management accounting part of the operations of the movement of inventory items should be taken into account differently than in regulated accounting. For example,

• the dates of acceptance for accounting of inventory items differ,
• Prices vary upon receipt, shipment, etc.
• operations have a different economic meaning. For example, in one type of accounting this is a write-off, and in another it is a shipment, etc.

You may not specify any accounting policy for this organization. And that's how it will work. But there is an accounting section for which it is worth introducing an accounting policy for a management organization - this is inventory accounting.

What happens when you use Management Organization?

For one operation, you enter separately documents for management accounting and for regulated accounting. At the same time, management reports on cost, gross profit, etc. You will receive documents specifically related to the Management Organization.

Ordinary operations, which, as a rule, are the majority, are taken into account in management accounting for the same organization as in regulated ones. And according to the policy for calculating the cost of inventory write-off specified for this organization.

In one report, we will need to see the cost of goods for the Management Organization and for our legal entities. It will not be very convenient to analyze the data if, for example, your organization has a FIFO (sliding) write-off policy, and suddenly the management organization has an average write-off policy.

For a management organization, you can specify accounting policies in the same way as for others. It is enough just to indicate the method of inventory accounting.

Returning goods from a client

Such situations occur for various reasons. The documents themselves for returning goods from customers are located in the section "Sales". In Group "Returns and Adjustments" — "return documents".

Return documents can be of 3 types: return from a client, return from a commission agent and return from a retail buyer. Depending on the selected type, certain document details will be available or not.

Can also be used when returning “requests for return of goods from customers”, which are also in the section "Sales", in Group "Returns and Adjustments" relevant documents for returning goods from customers.

At the top of this magazine there are already familiar quick selection commands. This Current state goods for return, deadline, a priority And responsible manager.

The created applications can also be of 3 types, namely - “request for return of goods from the client”, “request for return from the commission agent” and “request for return from the retail buyer”.

Request for return of goods from the buyer

Let's create the first application and see what the 1C Trade Management program (UT 11) offers us here 11.2.

First, of course, status. Applications can have several statuses, and, depending on the status set, certain actions will be available or unavailable for the application.

For example, in order to return a product, the application must have the status "to return" or "to be carried out". If she is in the status "to be agreed upon", then a refund based on such an application will not be possible.

On basic In the tab, information about the client, his counterparty, the agreement used, and the payment procedure is filled in. The data of our organization, warehouse and a rather important field are also indicated - this is compensation for returned goods. There can be three compensations:

• "Replace products", that is, instead of the returned product, the customer will be provided with another product, possibly different from the returned product. Depending on this, the products on the tabs will be filled in "returned goods" And "substitute goods".
• "Return money"- everything is simple here. Refunds are made using documents - either a cash receipt order or a non-cash debit.
• “Leave as an advance”- that is, after returning the goods in the 1C Trade Management (UT 11) 11.2 configuration, our debt to the client is registered, and against this debt it will be possible to ship goods in the future.

On the tab "returned goods" the nomenclature itself is filled in. The only thing worth paying attention to here is the outermost field "Sales document". You can select goods according to the sales documents on which they were previously shipped. Also, if we manually filled in the products themselves, we can use two commands, namely - “fill out sales documents and prices”(then sales documents and prices from these sales documents will be entered).

The selection is carried out according to the LIFO principle, that is, it is considered that the shipment was in the latest documents.

Or you can use the command “add products from sales documents”. Then the sales document is selected, and goods are selected from it.

On the tab "substitute goods" indicates what goods are provided to replace those being returned, and at what prices such compensation will be provided.

On the tab "additionally" indicates the type of transaction, customer return (either from a commission agent or from a retail buyer) and fields familiar to us - such as transaction, division, manager, currency; flag whether the price includes VAT, and the tax regime.

So, according to the conditions, we have 1 refrigerator returned. The price for this return is indicated. Let us indicate that everything will be delivered on the same date, today. As compensation, we will indicate that the product will be replaced.

It will be possible to add a credit to the payment after 100% shipment, we will indicate today's date.

On the tab "Substitute Products" We will indicate what product will be provided in exchange. Let it also be a refrigerator - for example, a Siemens refrigerator. We indicate that 1 position will be provided. Wholesale price. The 1C Trade Management program selected prices from the prices registered in the program.

On the tab "additionally" the type of operation is indicated - return of goods from the client. Our transaction is completed. Tax information has been filled in and that the price includes VAT.

Let's go back to Substitute Products. Let's make sure once again that we have the intended action here "to ensure". Returned goods – we will fill in all the information. Status "to return", And

Registration of a return invoice

Now let's try to process the return itself. To do this, we go to the document log "Returns of goods from customers" and use the assistant to create a refund based on the order.

Here we see our return request. Having selected it, we will use the command "issue a refund".

The 1C Trade Management program version 11.2 filled out all the basic necessary information based on the data it had. And we see that the basis is the application. The return is carried out according to the sales document, our past.

On the tab "Goods" The returned refrigerator is full. The sales document is indicated, on the basis of which we previously made a sale, and the quantity and price of this refrigerator are also indicated.

On the tab "additionally" information on the manager of the transaction within which the return operation is carried out is indicated. Department indicated. The currency of the document is rubles. Operation – return of goods from the client. Tax regime – subject to VAT, price includes VAT.

Such a document can be posted and closed.

Now we need to get back to our customers' return requests. Considering that the client has already returned the refrigerator to us, we now need to return the replaced goods (the refrigerator) to our client. To do this, on the tab "substitute goods" it is necessary to establish the provision of goods " for shipment" Specify the action "ship" and carry out such a document.

Registration of an invoice for the shipment of goods in replacement of the returned one

Go to the magazine "sales documents". We see that our application for the return of goods to customers appears in the orders for registration. In this case, in terms of the refrigerator provided as compensation, our return request begins to play the role of a client’s sales request.

Therefore, we can highlight this application and, based on it, formalize its implementation.

System 1C Trade Management (UT 11) 11.2 says that the status of our application does not correspond to what is required.

Let's go back and change the status "to be carried out". We will carry out such an application, and now, based on it, we will try to issue an invoice again. Program 1C Trade Management (UT 11) 11.2 successfully created the “sale of goods and services.”

On the tab "Goods" The refrigerator provided as compensation is indicated.

On the tab "basic" all information on our client, counterparty, agreement with him is filled out. Our organization is indicated - TD Optovichok; warehouse from which sales are made. Currency specified.

On the tab "additionally" filled in by the responsible manager; the transaction within which the transaction takes place. The division and taxation parameters are indicated.

Such a document can be posted and closed.

Payment of the buyer's debt in cash

As a result of the operations carried out, namely, the return of the goods and the provision of another, more expensive product as compensation, we have formed a debt from the client to us, and now it is necessary to reflect the fact of payment of this debt.

Let's assume that the client agreed to pay this debt in cash. To do this we go to the section "Treasury Department", V "receipt cash orders", and in the journal of cash receipt orders go to the tab "for admission".

Let's choose here basis of payment– settlement documents. In the list of orders "for admission" we see our return request from the customer.

The amount of debt that the client must pay to the cashier corresponds to the difference between the cost of the returned goods and the goods that we provided to him as compensation. By selecting this application and using the command "register for admission", we create an incoming and outgoing order.

The 1C Trade Management program has already filled in all the necessary accounting information, namely the cash register, the payer.

On the tab "decryption of payment" all supporting documents are indicated, the buyer is filled in, and the cash flow item is filled out. The only thing on the tab Seal– we can clarify the data for printing the incoming and outgoing order, and such a document can already be posted and closed.

Thus, we have completed almost all operations. The only thing left for us is to find our return request and make sure that its current status is done. Otherwise, you could set this state manually.

Thus, in the 1C Trade Management program version 11.2, the operation of returning goods from our customers is carried out.

Product characteristics

“Item characteristics” in 1C is not a characteristic at all, but a trade offer or product variant.

Here's a pun. Let's figure out why this happened.

While reading topics on 1C forums, I came across the fact that not everyone understands what “item characteristics” are in 1C programs.

The term “characteristic” appeared in 1C quite a long time ago, and if previously it at least somehow corresponded to its name, now it does not correspond at all. Even in 1C Trade Management 10.3, characteristics were still associated with the properties of the item. Now everything is different.

In general, the term " characteristics of the nomenclature" is not very correct in this case, which is why many users have a misunderstanding of what it is.

What is the characteristic of nomenclature in 1C?

It would be correct to call it not “Characteristics”, but “ Trade offers" or " Nomenclature options" And then it would immediately become clear what it is and how to work with it.

And when users hear the term “characteristics,” they understand by it the properties of the item (color, size, etc.). In fact, the characteristic is exactly nomenclature option subordinate to a specific nomenclature (or type of nomenclature).

What are item properties in 1C?

For description " properties"In 1C, completely different objects and terms are used. This and Additional information. Moreover, additional information was migrated to 1C UT11 from previous editions and, in my opinion, more for compatibility than for practical use. Therefore, it is better to describe the properties of the nomenclature using .

Below I will tell you and show you how to use Additional details in 1C Trade Management 11 and what they give in practice.

An example of using characteristics and additional details in 1C.

First, let's enable the use of characteristics in the 1C UT11 settings. Let's go to the section Administration— Nomenclature.

We will also enable the use Additional detailsAndInformation in general settings.

But that is not all. After these settings, the use of characteristics will not appear in the nomenclature. Why? But because it is necessary to include the use of nomenclature characteristics in Nomenclature form.

Let's go to the section Regulatory and reference information — Settings and references, and then to the subsection Setting up product maintenance.

Here you need to enable the ability to edit details and check the box Use characteristics. Select use case Individual for item.

If you choose to use the characteristics General for item type, then the characteristics will be common for a certain type of item or, as in this example, where Types of item are not used, for the entire item. This is convenient when the characteristics are strictly the same for the entire product or a separate type.

For example, for the type of nomenclature “Nuts” there may be general characteristics of the thread size designation: “M10”, “M14”, etc.

In our case, the characteristics will be individual.

We also need to create . This can also be configured in the Types of Items directory on the tab.

Let's set up a few additional details. The value type of these details will not be arbitrary strings, but the ability to select values ​​from the directory. Those. We will also enter the values ​​of these additional details.

Another thing we will immediately set up is a very convenient functionality for auto-generating the name of characteristics when creating a directory element. All this can also be configured in the directory Types of nomenclature on the bookmark.
This is what the formula for naming a product characteristic looks like. (The same template can be set for items).

There is no need to enter the entire formula manually. No need to be scared. To enter formulas, there is a convenient formula editor in which you can select additional details. All you have to do is add addition signs and separators manually.

Now, when creating a new characteristic, you can fill in Additional details, and by clicking the button Fill in the name using the template automatically generate the name of the characteristic. What should be noted is very convenient.

So it’s not so difficult to figure out what the characteristics are in 1C Trade Management 11 and how to use them in conjunction with additional details.

conclusions

In fact, there is no difference between nomenclature and characteristics in 1C. The nomenclature is just a grouping when accounting for characteristics, for the convenience of working with the product, to shorten the product reference book and nothing more.

And there is no need to attribute here functionality of characteristics as properties of nomenclature.

Again:
Characteristics (in the sense of various parameters) - in 1C UT11 they are called Nomenclature properties or Additional details.
Pink product options (trade offers, product options) - in 1C UT11 they are called Characteristics of the nomenclature.

Automate routine procurement processes,

make the buyer's job easier

the “Purchasing Assistant” solution for 1C: Trade Management 10.3 and 11 will help.

Website website

Company

First system. Trade Automation Center