"1C: Integrated Automation" allows you to reflect material, labor and financial costs. Estimating costs in monetary terms provides a commensurate reflection of the consumption of various resources by line of business.
Key features:
The program allows you to register and distribute expenses that form:
Depending on the economic interpretation, the following groups are distinguished as part of the expenses of the enterprise with a different order of distribution:
All nomenclature costs are characterized in accounting as direct production costs and are accounted for in departments as part of work in progress.
Nomenclature costs are formed when reflecting the following operations:
The distribution of nomenclature costs is carried out according to volumetric (quantitative) indicators in natural units of measurement. There are various options for the distribution of nomenclature costs (as a rule, for expense items, for outputs). The distribution of item costs is possible in accordance with the selected rule for the distribution of costs.
To distribute item costs according to the rules, various options for creating cost distribution bases are available (the number of specified materials, the weight of specified materials, the planned cost of production, etc.).
The distribution of item costs is performed using the Distribution of materials and works document, the use of which allows you to check the composition of the distribution base formed according to the selected rule.
Line-item costs are used to account for expenses that are allocated only in terms of amounts. To reflect the line-item costs of the enterprise, a single mechanism for cost items is used.
There are various options for the allocation of itemized costs, which determine economic sense use of expenses registered under a specific item:
Each option for the distribution of itemized costs has its own distribution procedure.
Expense items with the distribution option At the cost of goods allow you to increase the cost material values for the additional costs.
To distribute additional costs, distribution rules are available in proportion to one of the following indicators of the selected item:
The amounts of costs for material assets outside the production processes can be formed in the context of various types of cost analytics:
order (to a supplier, customers, for movement, for assembly (disassembly)), Movement of goods, Transfer of goods between organizations, Assembly (disassembly) of goods - the amount of costs according to the selected distribution rule increases the cost of the remaining items specified in the documents of the corresponding type.
It is possible to form production costs attributable to the cost of manufactured products - the distribution option To production costs.
The amounts of production costs can be formed in the context of various types of cost analytics (Subdivision, Object of operation, Other costs, Production order, Repair order). The distribution of production costs is carried out according to the configured rules.
When distributing by production units, a list of units that will participate in the distribution of costs for a specific item of expenditure can be indicated.
Production costs are included in the cost of manufactured products in accordance with the specified costing item. Costing items are used in the formation of the cost of manufactured products and determine the nature of the costs included in the cost of production.
Expenditure items with the distribution option For financial result ensure that general business expenses are taken into account, the economic or financial content of which is determined by the rule for distributing expenses by line of business.
The distribution of expenses by areas of activity can be carried out according to the following bases:
The amounts of costs for areas of activity can be formed in the context of various types of cost analytics, for example:
It is possible to simultaneously select the type of analytics and the distribution rule, which allows you to set a two-dimensional analytical cut of costs.
For example, an expense item specifies the type of analytics Customer Claim and the method of allocation to the Warranty repair line of business. This will make it possible to form the total cost of the costs of performing warranty repairs with details on the cost of eliminating all claims received.
The distribution of expenses by areas of activity is carried out by the document Distribution of expenses.
For expense items with the allocation option Attribute to deferred expenses, expenses are taken into account, the inclusion of which in the cost price is delayed in time.
For expense items attributable to deferred expenses (hereinafter referred to as RBP), types of analytics are determined. But in this case, they are of a secondary nature, indicating only the place of origin of the costs. The distribution of expenses reflected in the items attributable to the RBP is carried out according to the configured rules.
Setting up a deferred expense allocation rule includes defining:
Allocation of costs to deferred expenses is carried out using the Allocation of deferred expenses document. The distribution of the amount of costs is carried out over the specified number of periods.
The BPR Allocation document is generated according to the rule selected for the item of expenses to be distributed. The distribution parameters of a specific expense can be specified directly in the BPR Distribution document.
The allocation to non-current assets provides a reflection of the costs associated with the formation of the value of non-current assets.
The amounts of costs for non-current assets may arise in the context of various types of cost analytics:
For accounting purposes balance sheet other operations, the ability to form assets and liabilities is supported. You can form assets and liabilities by recording the following operations:
Registration of other transactions is carried out within the framework of standard documents with an indication of the asset/liability item.
Cost calculation is a mandatory step for the formation of the financial result of the enterprise.
You can fix the assignment of the use of resources only after the completion of the stages of the production process in which they were irrevocably processed. Based on data already business transactions output, it is possible to give an economic interpretation of the use of resources by determining the cost item.
Complete production cost products and works is formed in the context of costing items. Each article of the calculation corresponds to a certain type of cost, based on the generally accepted grouping presented in chapter 25 tax code Russian Federation(Material, Remuneration, Depreciation, etc.).
The cost of production is the most important indicator production and economic activities of the enterprise. Cost calculation is necessary for the following purposes:
Cost calculation is carried out according to operational accounting data. There are two types of cost calculation available to choose from:
The calculation of the cost price is carried out in accordance with the accounting policy organizations by the method of determining the cost of writing off material assets:
For the actual calculation of the cost price, a universal workplace Closing of the month, the use of which allows you to reflect all operations for the closing of the reporting period.
You can use the Cost of Goods report to break down cost data within a specified period.
The ability to record other expenses of organizations, additional expenses for goods, deferred expenses related directly to the financial result of the enterprise is supported.
The amounts of costs incurred in the course of the enterprise's activities arise as a result of the reflection of the following operations:
It also provides the opportunity to record other income and expenses not related to the sale of goods and services in the core business (dividends, interest on deposits, etc.).
To keep records of other expenses and incomes, 1C: Integrated Automation supports the reflection of the following operations:
When reflecting any type of transaction, the amount of managerial, accounting and tax accounting are not required to be filled in, which allows you to reflect the movement in only one of the directions of accounting.
All deferred expenses are accounted for on account 97 in accordance with the instructions for using the chart of accounts. We can see the same information in the 1C 8.3 program:
Go to Account Description:
In 1C 8.3, a description of the account is displayed:
In the program 1C 8.3 Accounting 3.0, a special reference book was created to reflect certain RBPs:
This directory stores cards of already created RBP, and it is also possible to:
For example, let's create a card of this type of RBP as "Program 1C Enterprise Accounting Basic" and place it and other software products in the Software group. To do this, create a Software group:
After that, we will transfer to this group the RBPs already in the list. This can be done in several ways:
Choose a group of future expenses:
After this operation, it is better to change the directory view mode to the Tree view so that you can see the RBP in the Software and other RBP cards group:
The composition of the Software group is reflected:
Or other RBP cards:
Enter data in the field Name and Group:
After that, we begin to fill out the RBP card. Select the type for tax accounting. In our case - Other:
Select the type of asset in the balance sheet. In our case - Other current assets:
After that, we begin to fill in the parameters for writing off RBP and choose the procedure for recognizing expenses:
If there is no suitable cost item in the directory, then in 1C 8.3 you can create it without leaving the RBP directory:
Set the type of expense:
Then we see the result in the RBP card:
During the initial posting, information about the RBP in 1C 8.3 can be filled in directly from the incoming document. For example, let's get an electronic digital signature and a seal. Since this is, it will be capitalized using the document receipt of services - Act:
In the document that opens, fill in the service provider, number and date, and then proceed to filling out the tabular part of the document:
If a card of the purchased product or service has already been created in the nomenclature, then you can use the Select button, which will allow you to select the desired product/service from the required group:
Specify the number of purchased services/goods:
After that, in the lower part of the selection of the nomenclature, we see the selected item of the nomenclature, the specified quantity and the unit cost of the purchased service:
If an organization purchases a service for the first time, then it must be created in the nomenclature. To do this, in the receipt document, click the Add button and fill in the item card that opens:
The name of the nomenclature in the 1C 8.3 program is used to search for goods / services. It is more convenient to make it short and informative, so that it is easier to use the quick search in the program. And the full name is the name of the nomenclature from the receipt document. Both of these names can be the same (then select the name from the receipt document):
It is very important for the integrity of accounting in 1C 8.3 Accounting 3.0 to create one card for one type of item. That is why, when creating a new type of product / service, it is more correct to use typical / established names, or those accepted at the enterprise.
Also, special attention should be paid to such a parameter as Item type, since it is it that is used to configure automated accounting entries in 1C 8.3 and for the correct reflection of the purchased / sold goods, works or services in accounting:
After filling out the nomenclature card to save the data and transfer it to the document, click the Save and close button.
How to fill in the nomenclature position of the type Service in 1C 8.2 (8.3), see our video lesson:
In the document Receipt of services: Act, we see the purchased RBP, indicate its quantity. And in order to correctly reflect the price, you should pay attention to the upper right corner of the document:
Depending on which receipt document is on hand (the price is “with VAT”, or “Without VAT, or “Including VAT”), the choice depends:
So in the nomenclature card - provided that these GWS are always exempt from VAT:
Now let's move on to one of the most important points when purchasing RBP - accounting accounts:
To correctly reflect the posting of RBP, as well as for their automatic write-off, it is necessary to change the accounting account to 97:
Fill in the field Expenses of future periods:
After that, if the RBP card has already been created in the 1C 8.3 program, then we select it from the directory. If we acquire a new type of RBP, then it is necessary to create its card (this was discussed in detail at the beginning of the article). We indicate the cost unit to which the RBP and VAT account will be debited on a monthly basis (in our case - 19.04):
After posting the document in 1C 8.3, you can see the accounting entries:
The write-off of the cost of RBP in 1C 8.3 occurs automatically when the month is closed:
Month closing assistant in 1C 8.3 allows you to immediately do all the necessary scheduled operations at the end of the month.
To launch the assistant, press the button Perform month closing, after which the 1C Accounting 3.0 (8.3) program sequentially performs all the necessary operations to close the month:
If any errors are found in accounting, the 1C 8.3 program will issue Announcement about the content of the error and the document in which it was made:
also the way to fast opening document and its corrections:
Typical errors in 1C 8.3 Accounting 3.0, how to find and fix them during the month closing procedure are considered.
After correcting errors in accounting, you must once again close the month in 1C 8.3.
After closing the month in 1C 8.3:
So let's write: "Domain in the zone" ru "".
To start the assistant, we press the button Perform the closing of the month, after which the 1C Accounting 3.0 (8.3) program sequentially performs all the necessary operations to close the month: it is done: also a way to quickly open a document and correct it: Typical errors in 1C 8.3 Accounting 3.0, how to find and fix them during the month closing procedure are discussed in our article. After correcting errors in accounting, you must once again close the month in 1C 8.3.
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Contacts Show Configuration: Enterprise accounting 3.0 Platform version: 8.3 Cost, rub: Free Processing file: Download Report "Unified form INV-11 for inventory of future expenses", configuration "Enterprise accounting rev.
It is more convenient to make it short and informative, so that it is easier to use the quick search in the program. And the full name is the name of the nomenclature from the receipt document.
Both of these names can be the same (then we select the name from the receipt document): It is very important for the integrity of accounting in 1C 8.3 Accounting 3.0 to create one card for one type of item. That is why, when creating a new type of product / service, it is more correct to use typical / established names, or those accepted at the enterprise.
Also, special attention should be paid to such a parameter as Type of item, since it is it that serves to set up automated accounting entries in 1C 8.3 and to correctly reflect the purchased / sold goods, works or services in accounting: After filling out the item card to save data and transfer them to document, click the Save and Close button.
On which account are deferred expenses taken into account in 1C 8.3 All deferred expenses are taken into account on account 97 in accordance with the instructions for using the chart of accounts.
Courses 1C 8.3 and 8.2 "Training 1C Accounting 3.0 (8.3)" Closing the month "Deferred expenses in 1C 8.3 Deferred expenses (hereinafter referred to as RBP) are expenses that are incurred in the current period, but relate to future reporting periods. We will study step by step using an example of how to post deferred expenses in 1C 8.3 Accounting 3.0.
What is deferred expenses? For example, the acquisition of software for which the exclusive rights of the organization are not transferred (programs 1C, Consultant Plus, Garant, etc.).
This can be done in several ways:
Select a group of deferred expenses: Step 3 After this operation, it is better to change the directory view mode to the Tree view so that you can see the RBP in the Software and other RBP cards group: The composition of the Software group is displayed: Or other RBP cards: Step 4 Next, create a new one deferred expenses card in 1C 8.3: Enter data in the Name and Group fields: After that, we begin to fill out the RBP card.
Future expenses in 1C Accounting 8.3 mean those expenses that we incurred in the past or reporting periods, but at the same time they will be included in the cost of goods or services we produce in the future. Simply put, we bought now, and we will have income in the future.
For example, we bought the 1C: ERP program. This program will allow us to reduce the labor costs of employees (dispatchers, technologists, storekeepers). Thus, we do not have to subsequently increase the staff. We will also be able to optimize the costs of production and the loading of production workshops. Also, the program will allow us to competently make plans, which will undoubtedly affect the company's revenue in a positive way.
The cost of purchasing software can be attributed to deferred expenses in accordance with the second paragraph of paragraph 39 of PBU 14/2007.
Deferred expenses can be written off daily, monthly, lump sum and in any other ways at your discretion.
The first step is to add our purchase of the program to 1C 8.3. To do this, open the directory "Deferred expenses". It is located in the "References" section.
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As the name, we will indicate “Program 1C: ERP”. In the fields "Type for NU" and "Type of asset in the balance sheet" we leave the default values. In the "Amount" field, we indicate the cost of the program we purchased - 360,000 rubles.
We will recognize expenses by months during the year, starting from the current date. As a cost item in this example, it is most correct to indicate account 26 - “General business expenses”. The cost item will be “Other expenses”.
There is nothing complicated in completing this guide. Click on the "Save and Close" button.
We will issue the purchase of the 1C: ERP program through the document "Receipt (acts of invoices"). It's in the "Purchases" menu.
In the opened form of the document list, click on the "Receipt" button and select the "Services (act)" item.
We will not describe the detailed filling of the document header. You can read about this in . 1C-RARUS SMB MOSCOW LLC will act as a counterparty.
Let's take a closer look at the table. Add a line to it and select the appropriate service from the directory. If you haven't created it yet, then create it. Next, in the tabular part, indicate the quantity and price. For simplicity of the example, we will not pay VAT.
The most important thing for the correct accounting of the purchase of the 1C program is to correctly set up accounting accounts. Follow the hyperlink in the corresponding column of the table.
In the settings window that opens, specify 97.21 as the accounting and tax accounts. In the "Expenses of future periods" fields, select the element of the directory of the same name that we created earlier. The cost division is optional, but we will fill it in anyway. Additional analytics won't hurt us.
Next, click on the "OK" button and swipe the document. The image below shows the movements of the generated receipt document. As you can see, not only the accounts we need were substituted in the postings, but also the subconto.
Write-off of RBP in 1C 8.3 Accounting is carried out at the close of the month. In this example, the deferred purchase price of the program is to be debited monthly during the year.
As part of our task, we will not consider all the operations performed by processing the closing of the month. We will only be interested in the item "Write-off of deferred expenses."
This transaction will only be displayed in the Month-Closing Assistant when there are such charges to be written off in the current month. When creating the directory element "Deferred expenses" at the very beginning, we indicated the beginning of the write-off period - 07/21/2017. Therefore, the write-off of deferred expenses will only appear at the close of July 2017.
The generated movements are shown in the figure below. In the first month - July, a smaller amount was written off due to the fact that we made the purchase only on the 21st. All expenses will be written off within a year.
Today we will look at how to account for deferred expenses in the 1C program.
Our article contains detailed instructions on registration of expenses of the future periods (RBP).
To begin with, we clarify the meaning of the concept that we are considering.
Deferred expenses in accounting are expenses that are incurred in the current or reporting period but are deferred.
That is, in order to make a profit in the future, the company needs to spend money now. In subsequent periods of activity, these expenses will be included in the cost of production - goods or services.
RBP includes the following types of expenses:
Deferred expenses can be written off on a monthly or daily basis during the periods to which they relate. In this case, the amount is distributed in accordance with the procedure established by the enterprise: evenly or in proportion to the volume of production.
You can set up the procedure for writing off RBP in 1C in the directory, which is called “Deferred expenses”.
Let's consider the procedure for introducing deferred expenses into accounting in 1C 8.3 using the example of buying a subscription to the newspaper "All about Accounting Oblik".
Open the menu "References" and select the sub-item "Expenses of future periods" ("Vitrati future periods"). Click on the "Create" icon. A form for changing settings will appear.
Now we start to fill in the details in order.
1. Name.
We enter the name corresponding to the expenses - “Subscription to the newspaper“ Everything about accounting. appearance":
2. Specify the period of time during which the expenses of future periods will be written off.
Beginning - the first day of the month from which the debiting will begin:
End date - the date of the last day of RBP write-off:
3. Method of distribution.
Choose one of two methods - by the number of days in a month or in equal parts monthly:
4. Specify the expense account:
5. In the "Type of analytics" column, 2 subcontos are automatically set: "Departments" and "Cost items":
6. Accordingly, we fill in the Analytics: Subdivision - Administration, Cost item - Other:
Let's move on to the next step.
To register deferred expenses, go to the "Purchase" tab and select the document "Receipt of goods and services".
Fill in the details in the header, as shown in the screenshot:
Switch to the "Services" tab and click on the add position icon. Fill in the details: nomenclature, content, quantity and price.
In the "Cost account" we indicate 39. In the column "Type of analytics" we will automatically receive the value "Deferred expenses". In the cell under Subconto 1, enter “Subscription to the newspaper“ All about accounting. shape".
As a result, the document looks like this:
As a result, we get the following accounting entries:
We made sure that deferred expenses in 1C 8.3 were received on account 39. It is enough to generate on it balance sheet, and at any time you can see the remaining amount to be debited.
To write off RBP in 1C, the operation "Closing the month" is used. We indicate the date - October 31, 2017, mark the item "Write-off of future periods":
The result of this document gives the following calculation:
The entire amount of RBP will be written off after the specified period.
