Contents of recording Cudir. Definition and decoding of the Cudir. Code of Filling Section III Books

3.0 For organizations leading to WIN, in addition to manual data entry, the ability to fill the Cudir (accounting book of income and expenses) in automatic mode of documents entered into the program.

Cudir is a report in which information is collected from the accumulation registers and is distributed through the sections of the book.

The selection of parameters in the order of recognition of expenses is set on the USN tab in the "Taxes and Reports" section, and the tax base should be determined by the type of income minus Consumption:

When generating documents "Receipt to the Settlement Account", a record of the received income is automatically created in the book. Consider on the example of the receipt of payment on the R / from the organization from the buyer:

After the document, it will be formed in the Cudir register.

Check it. We go to the "Reports" menu tab, section "USN" and open the item "Book of Revenues and Expenditure":

As you can see, the recording is reflected in the 1st section of the book. According to the cost of expenses, do not forget about the procedure for recognizing the cost specified in the organization's accounting policy. Consider on the example: under the supply contract we write off the advance payment by the Supplier for the subsequent delivery of the goods with the R / s:

5 Column "Expenses taken into account when calculating the tax base" is not filled. It must be remembered that the advance payment of the supplier is listed at the expense, the receipt and subsequent sales of the goods should be reflected.

We register in the program invoice from the supplier, the sale of the buyer, after which the amount corresponding to the delivery with the discretion of VAT is reflected in the 5th column of the book with a separate line:

Consider another example. Called materials without prepayment. I form a book and check the record. She is not:

We pay the supplier some amount for the supply and once again form a book:

We conclude that the flow will be recognized and reflected in the book of income and expenses accounting only when the sequence of actions and conducting documents is observed.

Consider the case in which the implementation of the implementation will not fall into the kudir. If first in the program was implemented, and subsequently paid payment by the previous number. To reflect in the book of income and expenses, it is required to tweet the sales document (implementation). This is related to the introduction of documents or adjustments. Entries for fixed assets and intangible assets will be praised in the book only on the adoption of the NMA and commissioning.

The report may be the appearance of errors, the reason may be:

documents are not sequentially decorated;

when using the document "Operation", the type of operation is incorrect;

the organization's accounting policy is incorrectly configured.

In Kudir, making records in manual mode. In this case, the document "Recovery book books and expenses" is used, which is located on the "Operations" menu tab, section "USN".

For a visual example, we will create a receipt of the cash order on the receipt of cash on the cashier manually and form a book:

We see the presence of a record in the Cudir, it means that the operation is executed correctly.

How in the program 1C Accounting 8.3 form the book of income and expenses?

For organizations working on a simplified tax system, in the program 1C 8.3 of the company's accounting 3.0, it is possible to automatically fill out the booking book of income and expenses (kudir) on the basis of primary documents. In addition to automatic filling in the program, there is also the ability to fill the report manually.

Customize Cucudir in 1C

It is important to know that when drawing up a report, these accumulation registers are used "Book of accounting for income and expenses (Section I, II, III, IV)" - for each section is separately.

For organizations where the tax base is determined by the formula of income minus expenses, we recall that the procedure for recognizing costs is determined in the register accounting policies, on the planning of USN:

Accounting revenue

Thus, if, for example, we reflect the receipt of money to the organization's current account, then the income is automatically reflected in the Cudir.

Example 1:

• 01.2016 - Received on the R / s organization of 50,000 rubles from the counterparty:

• The book of income and expenses for 2016 was formed.

To compile a book of accounting for income and expenses in the form of a report, you need to go to the Menu Reports - USN - Book of income and expenses of USN:

Accounting expenses

As for the cost: first of all, it must be remembered here on the procedure for recognizing expenses (setting up accounting policies).

Example 2.

• On 01.2016, funds for payment by the Supplier were written off:

• Formed Kudir for 2016:

As you can see, the column 5 "expenses taken into account when calculating the tax base" is empty. At the same time, we remember that according to the procedure for recognizing the flow rate - before the expense is recognized as a supplier's payment, the supplier should be delivered.

• 01.2016 - Product was obtained on an advance payment in the amount of 11 200 rubles:
• Formed Kudir:

As you can see, the cost of the received goods received in Kudir. Input VAT, with a separate string.

Example 3.

What will happen if prepayment be excluded from the previous example?

• 01.2016 - the material was received from the supplier in the amount of 4,000 rubles. Formed Kudir for 2016:

• 01.2016 - Paid by the supplier 3000 rubles for the material obtained. Formed Kudir:

In this example, we once again see that the record in the accounting book of income and expenses appears only if the sequence of recognition of expenses is observed.

What to do if the record does not fall into the Cudir or the book is not filled?

In addition to the above-mentioned algorithm of the program, it should also be noted that the sequence of documents also plays a role. That is, if first of all the delivery was reflected in the system, and then the payment of "rear" is required, then the delivery of delivery documents is required, for example, that the record appears in the Cudir (this applies only to non-compliance with the sequence of documents to the system, or adjustments to the amounts of documents) .

If we talk about basic means and intangible assets, then the corresponding records will appear in the Cudir only after commissioning OS or acceptance to the accounting of NMA.

As for the records that appear in the report should not, there may be various options here, for example:

• also not complied with the sequence of documents
• documents were incorrectly used to reflect the economic operation (it is understood that the document should not be used for this operation, or the type of operation in the document should be different)
• accidentally configured accounting policies

Making records in Kudir manually

To make records in the accounting book of income and expenditures manually, use the document record book and the OSN Book and Expenditure Document (operations menu - USN records of the book of income and expenses of USN).

Example 4.

• 04.2016 We will reflect the manual receipt of funds at the CASSA of the PKO organization:

• We form the Cudir, pay attention to the second quarter:

The record is reflected in the Cudir.

Based on: Programmist1s.ru

All taxpayers who use the simplified taxation system (USN) are obliged to lead the book of income and expenses (Kudir). If this is not done, or fill it not correctly, you can get a considerable penalty (Article 120 of the Tax Code of the Russian Federation). This book is printed and transmitted to the tax inspectorate on their request. It should be sewn and numbered.

Before you begin to form this book of income and expenses in 1C 8.3, check the program settings. If you have problems with the formation of the kudir and some expenses do not fall into the book, carefully check the settings. Most problems lies exactly here.

Where is the book of income and expenses of 1C 8.3? In the "Main" menu, select the Settings section.

You will see a list of customized accounting policies in the context of organizations. Open the position you need.

In the form of accounting policy setting at the bottom, go to the "Setting Taxes and Reports" hyperlink.

In our example, "Simplified (income minus expenses)" is chosen "taxation system.

Now you can go to the "USN" section of this setting and adjust the order of revenue recognition. It is here that it is indicated which operations reduce the tax base. If you have a question of why the consumption does not fall into the book of spending and income in 1C - first of all, see these settings.

From some items you can not remove the flag, as they are mandatory for filling. The remaining flags can be established based on the specifics of your organization.

After setting up accounting policies, we turn to the setup of the seal of the Kudir itself. To do this, in the "Reports" menu, select "Book of income and expenses of the USN" section "USN".

You will find a report book report form. Click on the "Show Settings" button.

If you need to detail the records received, set the appropriate flag. The rest of the settings are better to clarify in your tax inspection, learning the requirements for the appearance of Kudir. In different inspections, these requirements may differ.

Filling Cudir in 1C: Accounting 3.0

In addition to the correct setting, it is necessary to complete all operations to close the month and check the correctness of the sequence of documents. All expenses fall into this report after their payment.

The Book of Accounting Deer is formed automatically and quarterly. To do this, click on the "Shape" button in the form where we have just made setting.

The book of income and expenses contains 4 sections:

• Section I. This section reflects all income and expenses for the reporting period quarterly taking into account the chronological sequence.
• SectionII. This section is filled only at the form of USN "revenues minus costs." It contains all costs for fixed assets and NMA.
• SectionIII. It contains losses that reduce the tax base.
• SectionIV. This section displays sums that reduce tax, for example, insurance premiums for employees, etc.

If you are all right configured, the kudir will be formed correctly.

Manual adjustment

If all the same, the kudir was filled in not exactly the way you wanted it to be adjusted manually. To do this, in the "Operations menu, select" Records Book Revenue Books and Expenditures ".

In the list form, create a new document. In the header of the new document, fill in the organization (if there are several of them in the program).

This document has three tabs. The first tab adjusts the entries of section I. The second and third - section II.

If necessary, make the necessary records in this document. After that, the kudir will be formed with this data.

Analysis of the status of accounting

This report can help you visibly check the correctness of filling the book of income and expenses. To open it, select "Joint Accounting" in the "Reports" menu.

If a program is recorded in several organizations, you need to select the report in the report on which a report is required. Also set the period and click on the "Shape" button.

The report is divided into blocks. For each of them you can click, having received decryption of the amount.

Kudir is a book of income and expenses.

Kudir, stitched and numbered (see here "), must be in any case, even if the activity is not conducted (although in practice, many of this do not).

Penalty for the lack of a book: IP - 200 rubles., Organizations - 10,000 rubles.

Apply: IP and organizations on OSTO, USN, ESHN, PSN. Taxpayers on the UTII do not lead the kudir!

Since 2013, it is not necessary to reveal in the tax book of income and expenses.

Correction of errors when conducting a book by hand should be reasonably and confirmed by the signature of the IP or the head of the Organization, indicating the duty of correction and printing (for IP - if available).

All operations are reflected in the chronological sequence based on confirming documents (contract, invoice, check, etc.).

In each new tax period - New Kudir.

If you lead a book in electronic form, then at the end of the tax period, print, numbered and flash (how to flash - the link is given above), to bore the signature. Excluded sections are also printed and stitched, so that the integrity of the Cudir is preserved.

Instructions Consider on a blank kudir for USN, but for Eschn's blanks and patent this filling is also suitable, because Blanches are almost the same.

Cudir can also be simplified in this automated.

Title page

Field "OKUD form" Not filled.

Field "Date (year, month, number)". Specify the start date of the book.

Field "OKPO". Not necessarily fill. OKPO can be found in a letter from Rosstat (if received during registration), or on the OKPO.ru website.

Field "Tax object". Specify the "income" or "revenue minus costs."

And also specify the remaining data (calculated account - if there is, name, the name of the organization, the necessary addresses).

Section 1. Revenues and expenses

Graph 1. Sequence recording number.

Count 2. The date and number of the primary document, on the basis of which the income was received or was committed.

Revenue registration in column 2

1) receipts to the cashier - We write the arrival date and the number of the Z-report, which you are standardly shooting at the end of the working day. Example: 10.01.2015 Check Z-report No. 4545.

2) receipts on the settlement account - We write the arrival date and the payment order number, or bank statements. Example: 10.01.2015 P / P No. 45 or bank statement of January 10, 2015 No. 45.

3) BSO revenue (strict reporting form) - If several BSO discusses during the day, then it will be reasonable to make PKO (), in which the numbers of all used BSOs will be indicated. This PKO is entered into the kudir. But to do one entry on the basis of several BSOs issued to different dates into the Cudir. Sample:

4) Returns. Suppose you need to return an overlaid amount paid or return the prepayment to the buyer when terminating the contract. In this case, the amount of return in Count 4 (income) with a minus sign.

• Revenues indicate the actual date of receipt of money and property.
• Also, the funds and property can come on the basis of other documents (commodity invoice, act of acceptance and transfer of property, etc.).

Registration of expenses in column 2 (only for USN "Revenues minus costs")

We write the flow date and document number (for example, a cash or commercial check, payment order, expendable cash order, Z-report, etc.).

Graph 3. Specify the content of the registered operation.

Registration of income in column 3

Replenishment of your own account and an increase in the authorized capital is not considered income,

Therefore, the Cudir is not made.

1) An example of income recording:

How to make a refund?

Suppose you need to return an overlaid amount paid or return the prepayment to the buyer when terminating the contract. In this case, the amount of return in Count 4 (income) with a minus sign.

An example of recovery recording:

Registration of expenses in column 3 (only for USN "revenues minus costs")

1) An example of the record of issued salary and personal income tax.

2) The cost of purchasing goods is indicated only after its implementation.

Sample such a record:

To sell laptops for 20,000 rubles. - 1 PC.

Count 4. Specify the amount of income taken into account when calculating the tax.

Count 5. Specify the amount of expenses taken into account when calculating the tax.

Only filled with those who are on the USN "income minus costs."

"Help to section 1"

For UPN "income" - only the line 010 is filled in (the amount of income received per year)

For USN "revenues minus costs" - the lines 010, 020, 030 (if necessary), 040, 041 are filled out. The negative result of rows 040 and 041 is not specified.

Section 2. Calculation of costs for the purchase

Fixed assets and intangible assets

This section relates only to those who are on the USN "income minus costs." Filled if there were such expenses in the tax period. For reference:

1) Fixed assets are material assets that IP uses, an enterprise for its activities, and which is more than 1 year.

Basic means can be, for example, production buildings, facilities, vehicles, equipment, tools, economic equipment, etc.

2) intangible assets - assets that do not have a physical form with a useful life of over 12 months. Such may be, for example, objects of intellectual property, copyright, patents for inventions, the rights to trademark, etc.

Section 3. Calculation of the amount of the loss reducing

Tax tax base

This section relates only to those who are on the USN "income minus costs." Filled if in the past years or in the outstand year was losses that can be transferred to the next tax period.

Section 4. Costs that reduce the amount of tax

(Advance payments on tax)

This section is filled only on USN "Revenues". The insurance premiums "for themselves" are indicated and for employees (if available), which reduce the tax tax. Fills everything very easy:

In this case, the sample is filled with an IP, which has no workers, which means the tax tax tax can be reduced by the entire amount of the paid insurance premiums. We remind you if IP has workers, then the tax can be reduced by no more than 50%, on the amount of insurance payments.

For 2014, IP paid insurance premiums "for itself" in the amount of 20,000 rubles, of which:

In the PFR - 17,000 rubles and in FFOMs - 3,000 rubles.

Insurance contributions were paid to the quarterly increasing result, so that each quarter to reduce the amount of advance payment of USN. If you do not see a picture, download the sample of the Cudir (Excel format).

How to keep a book of income and expenses when simplified? It will be simple, if you know the basic rules. We will tell about them, as well as bring the forms and samples of the filled book. You can download them for free.

Maintaining books of income and expenses with USN: Rules and responsibilities

In accordance with Art. 346.24 of the Tax Code of the Russian Federation, all taxpayers who chose UCNO should keep accounting income and costs incurred to determine the object of taxing. For this purpose, the tax register is raised annually: the book of income and expenses.

The form of this register and the rules (order) of its completion were approved by the Order of the Ministry of Finance of Russia of 10/22/2012 No. 135n (hereinafter referred to as the order, Order No. 135n).

A book can be conducted in any way (filled manually or on a computer), but in any case, its final copy must exist in paper, have numbered sheets and be a certified signature of the head of the legal entity or IP and the seal (if it is).

The book is not required to pass in the IFNS along with the tax declaration, but when conducting an inspection, it must be represented by checking within 10 days (clause 3 of Article 93 of the Tax Code of the Russian Federation).

If the book is not conducted either when it is completed, significant disorders are allowed, which led to the inclination of the taxation object, the taxpayer-offender threatens the penalty. The maximum fine size is 20% of the amount not received in the treasury of a single USN-tax, the minimum - 40,000 rubles. (paragraph 3 of Art. 120 Tax Code of the Russian Federation).

If the violation of the procedure for conducting tax accounting has not led to inclination of the tax, a penalty for the taxpayer will be from 10,000 to 30,000 rubles (PP. 2 and 3 of Article 120 of the Tax Code of the Russian Federation). Failure to submit a book on demand inspection will be fined in a fine of 200 rubles. (Art. 126 of the Tax Code of the Russian Federation) Plus 300-500 rubles. (Art. 15.6 Administrative Code) in the form of administrative recovery on the head of the legal entity.

Read more about liability for perfect tax offenses, read in the article. "Responsibility for tax offenses: grounds and amount of sanctions" .

How to keep a book of income and expenses

The procedure for maintaining the book of income and expenses for individual entrepreneurs is no different from the general rules.

Entrepreneurs do not point in column 4 of section I books revenues that are subject to NDFL. This is referred to in paragraph 2.4 of the order approved by Order No. 135n.

In section IV IP on USN 6% without hired workers reflect the insurance premiums listed by them. Those who make payments to other individuals in this column reflect both contributions listed for themselves in a fixed size and similar payments paid for employees.

How to keep a book of income and expenses in electronic format

On most of the official portals with regulatory documents, it is proposed to download a file in MS Excel format to maintain a register in electronic form. When it is loaded, an electronic document opens in the form of a formatted application to order No. 135n.

Due to the fact that the procedure for maintaining a book in electronic and paper formats the same, special difficulties with its design on the computer should not occur. If the error made by registering the operation was detected before the book is displayed on the paper medium, it is easy to fix it. If the error was detected when the register was printed, the correction is made on the basis of paragraph 1.6 of the order (it is certified by the signature of the head and print (if it is present) with an adjustment of the adjustment date).

The register, which was conducted in electronic format during the year, must be printed upon completion of the tax period. His sheets are numbered, stitching and fasten with the signature of the head - a legal entity or IP and seal (if available).

Sending a book in the IFTS in electronic format with a digital signature specified procedure is not provided.

How to fill out the sections of the booking books of income and expenses

Each economic operation committed by the taxpayer on the USN tax period, which affects the formation of a taxable base, should be registered in the book. Records are manufactured in chronological order. According to the results of each quarter and at the end of the year, the results are fought.

In column 4 of section I, revenues are reflected, the list of which is contained in Art. 249-250 NK RF. Accordingly, the operations listed in Art are not entered here. 251 Tax Code of the Russian Federation, as well as those that are subject to income tax in legal entities or personal income tax at IP. Income obtained in natural form are reflected in the market price of the received property.

Taxpayers who choose an object of accounting "Revenues minus expenses" are made in columns 5 of the same section of their costs (their list is indicated in Art. 346.16 of the Tax Code of the Russian Federation). Simplists, paying the tax from the income facility, indicate their expenses made in this graph, produced in the framework of the implementation of budget unemployment programs, as well as the costs that were made from subsidized to the development of enterprises.

Section II concerning fixed assets fill simplists who have chosen the object of taxation "revenues minus costs". Section III also draw up taxpayers operating with the object "Revenues minus expenses" if they have losses that can be considered by counting the tax for the current year.

Section IV is filled with taxpayers who calculate a single tax from the income object. Here all paid insurance premiums are registered, which influence the decline in the amount of the accrued tax.

Since 2018, the book of income and expenses is supplemented by another section V, in which taxpayers who have chosen the object of taxation "Revenues" reflect the paid trading amounts that affect the amount of tax payable to the budget.

Read more about the differences in the order of filling books, depending on the chosen object of taxation, read in the material "The order of filling Cudir with USN revenues minus costs" .

Download the blanks of the books and revenues used before and after 2018 can be on our website.

Download revenue book form and expenses form applicable in 2013-2017:

Download Blank Book of Income and Costs for 2018:

How to check the book of income and expenses in 1C

The ability to check the correctness of the book of income and expenses is in the program "1C: Accounting". This provides a special feature "Assistant Filling Book". With its help, an accountant can run regulatory operations and analyze the results obtained.

When you download the special service built into the program, you can view all accepted and unfinished costs. The most common mistake is "nearby" the program of documents confirming the payment of incurred costs. And in the absence of payment, expenses cannot be taken to account (Article 346.17 of the Tax Code of the Russian Federation). It is possible to correct the error by group passing all documents for the tax period.

About all the nuances of using this accounting program with simplists read in the article "Use" 1C Accounting "when wept" .

Accounting book of income and expenses: Example of filling in special situations

An example of filling out the booking book of income and expenses will help avoid errors in its design. This is especially true in situations where any non-standard operation occurs.

Example:

The taxpayer on the USN transferred the prepayment by the Supplier, but he did not ship him the goods, and eventually returned to the prepayment. In this situation, the recording in column 5 cannot be made in the enumeration of an advance, since this type of cost is not specified in Art. 346.16 of the Tax Code of the Russian Federation. So, the return advance is not shown in column 4 "incomes". This is stated in the letter of the Ministry of Finance of Russia dated 12.12.2008 No. 03-11-04 / 2/195.

If the taxpayer receives a prepayment, this amount is reflected in income, since simplifiers are required to apply the cash method. But when returning an advance, it is necessary to reverse the record made earlier in the amount of the advance payment returned to the buyer.

A sample of filling the book of income and expenses for the years 2017 and 2018 can be found on our website.

RESULTS

Do not neglect the fill in the book of income and expenses, because to fill this register is easy, and the consequences of its absence can be quite tangible. Download the blanks and samples from our article and check yourself when filling.