After all the primary documents are entered into the program, it is necessary to close the period; for this, the accounting officer performs closing procedures. All routine operations are formed on the basis of correctly entered data in the "Accounting Policy" section. It contains information on accounting, data on the taxation system, indicate the types of activities of the company. Filling in the data on the accounting policy of the organization is necessary in the "Main" section panel in the "Settings" block.
It should be borne in mind that closing the month in 1C is a permanent procedure that is performed every month.
All executed documents (operations) during this procedure are regulatory, they affect:
Regulatory documents after the implementation of these procedures determine financial activity enterprises.
In the section panel "Operations", there is a block "Closing the period", it includes five sections:
Why do you need a Month-End Helper?The assistant performs routine activities to close tax and accounting accounts, they are performed one after another, in a strictly defined sequence.
It is necessary in order to control the correct and consistent execution of all routine operations for the enterprise (organization).
Documents in the regulatory procedure are divided into four blocks:
Within the block, regulatory documents can be executed in any order, the operations of each block must be performed sequentially. The documents of the second and subsequent blocks are posted, in the case of no erroneous completion of the posting of the documents of the previous block.
To carry out regulatory activities, the period is indicated and the organization is selected. These routine operations are performed by clicking on the “Closing the month” button. A separate document is created for each operation. Carrying out closing activities, quite often, an error message appears, in this case, you need to familiarize yourself with the description of the error, then correct it and then continue the procedure for closing the month again.
Be sure to carry out all closing activities in strict order so as not to waste extra time on re-identifying errors and conducting operations in the database.
If, after carrying out operations to close the month, all items acquired:
Marking documents in red means that they are not completed due to errors.
Common mistakes:
Marking regulatory documents in a greenish color does not yet mean the successful completion of all regulatory operations. In order to check whether the closing procedure is proceeding correctly, you can generate and then analyze the data in balance sheet, taking into account the verification of balances at the end of the period.
When closing the reporting (calendar) year, it is necessary to additionally carry out regulatory documents:
When the balance sheet is reformed, tax accounts and accounting accounts, such as account 90, account 91, are closed.
If a team of employees of the accounting service and other services works in the 1C program, then it is advisable, when all errors are identified and corrected, to restart the database, and then close the editing period, in order to avoid accidental changes in the documents.
In the panel of sections "Administration" there is a block "Support and maintenance", in it we find the position "Dates of the prohibition of data changes".
The prohibition of changing data in the 1C program can be defined as for:
For example: The date of prohibition of editing documents is set on March 31 of the current year, then documents preceding this date will be available to users only for viewing. If the user tries to change the data in the document, a warning will appear on the computer screen. As for documents, starting from April 01 of the current year, you can not only enter and view them, but also change and retransmit them.
Do not forget that a correctly performed procedure for closing the month will show a complete and reliable result of the financial and economic activities of the organization as a whole.
Scheduled operations in 1C 8.3 include operations that are performed at the end of the month and produce necessary actions to close the period.
They are located in the "Operations" menu in the "Period Closing" section. Regulatory transactions are specialized documents, such as depreciation of fixed assets, closing cost accounts, and so on.
As a rule, these operations (documents) are not created manually; the month closing assistant is used for this. It is in the same section. Let's take a look at his work.
In sections 1 to 4, we have all the lines colored green. This means that the execution of these scheduled operations was successful. But we see that you need to repeat one of the operations, namely "", and the program tells you from which month you need to rerun:
Get 267 1C video lessons for free:
This means that after the completion of the scheduled operations for March 2013, changes were made “backdating”.
And now, if we try to perform scheduled operations for the next month, the program will give us the following warning:
Well, there is nowhere to go, let's do it. The program will return us again to the month of January, reschedule the documents, and it will be necessary to repeat the closing of the month for January, then reschedule the documents for February, repeat the closing, and so on.
There are times when a routine operation is necessary. For example, before the release of a certain update release, when calculating depreciation, the division was not indicated in the transactions, although it was indicated wherever necessary.
Scheduled Operations are specialized documents, such as depreciation of fixed assets, closing cost accounts, and so on. Typically these are manually operations(documents) are not created, the Month Closing Assistant is used for this.
Regulatory operations depend on the accounting policy, the choice of cost calculation method, taxation.
Scheduled operations are performed automatically by the "Closing the month" procedure on the "Operations" tab. Before closing the month and after its closing, it is necessary to perform an express check of the correctness of accounting and correct the errors generated during the check.
The Month Closing Assistant provides the ability to:
Scheduled operations or operations that are recommended to be repeated are performed by clicking the " Perform Month-End Closing. Successful routine operations are not performed in this case.
You can partially close the month using the hyperlink of the failed scheduled operation. In the menu that appears by hyperlink, you need to select the item " Perform Operation".
Cancellation of all scheduled operations of the specified period is performed by clicking the button " Cancel the end of the month". You may need to undo operations when all operations have completed successfully and in the correct order, but for some special reasons they need to be redone.
You can partially cancel the execution of the closing of the month by clicking on the hyperlink of the performed scheduled operation. In the menu that appears by hyperlink, you need to select the item " Cancel operations after selected".
Command " Skip" it is recommended to use for those operations that are not required to be performed. For example, if an organization uses costing write-offs of inventories according to the weighted average, then the scheduled operation "Cost Adjustment" should be skipped. If the operation is skipped, but you want to perform it, you should use the command " Run" from the operation menu.
Command " Mark as completed all operations up to the selected one" recommended for those operations that do not need to be repeated. For example, if, after the closing of the month, the fixed asset depreciation operation was performed again, but it is known that the results of recalculating fixed asset depreciation will not affect the results of other scheduled operations (Closing accounts 20,23,25,26, Closing 90.91 and etc.). Then, using this command, you can refuse to repeat the operations to close the cost accounts.
You can generate reports explaining the calculations and reflecting the results of routine operations by clicking the button " Help-calculations». References-calculations can also be generated for the performed routine operation. In the menu that appears by hyperlink, you need to select the item " Generate an invoice". When this command is selected, help-calculations are generated that correspond to this operation.
You can view the results of the scheduled operation by following the hyperlink of the performed scheduled operation. In the menu that appears by hyperlink, you need to select the item " Show Postings».
You can generate a report on the performance of routine operations by clicking the button " Report on the execution of operations.
The list of necessary routine operations is formed for each organization in accordance with:
Operations are divided into four groups in order of execution.
First, all operations of the first group must be performed, then the second, and so on. Within the same group, operations can be performed in any order.
If the order of the operation is not followed, then when you try to perform the operation when not all operations of the early groups are completed, a message is displayed about the violation of the sequence of scheduled operations. The operation is not performed.
If the operations are performed in the correct sequence and some operation is repeated, then the operations of the higher groups, the results of which may change, are marked in blue-gray and are recommended for re-execution. After performing each group of operations, the corresponding postings are generated.
To perform routine operations in separate subdivisions and the main subdivision in the Month Closing Assistant, you must:
The closing of the month for the organization as a whole is carried out in an information base containing the credentials of all separate divisions and the head division. To perform routine operations for the organization as a whole, it is necessary in the Month Closing Assistant:
A report on the completion of the closing of the month for the organization as a whole is generated by the button " Report on the execution of operations».
When performing the month closing procedure, at each stage a list of errors is displayed that must be corrected, and then continue the month closing procedure.
At the end of the year ( reporting period- December) the following are added to the list of scheduled operations:
Successful completion of all scheduled operations and marking them in green does not yet mean the correct closing of accounts. Checking the correctness of the closing procedure is carried out by generating and analyzing the balance sheet for this period and checking the final balance on cost accounts with an express check accounting operations. Only if the express check did not give errors for the specified period, the sums of the asset and liability will be equal in the balance sheet. .
Express check of accounting helps to obtain summary or detailed information about the state of the infobase data at any time. Express check is a set of checks grouped by accounting sections. Each check controls the absence of errors in the infobase data. Control may consist in the compliance of credentials with certain provisions of the law or in accordance with the data to internal algorithms embedded in the program.
The check is performed in the Accounting Express Check window, which opens with the link of the same name in the navigation panel of the "Reporting" section.
Specifies the period of the test. Select an organization from the Organization drop-down list. In the List of possible checks list on the Settings tab, check boxes to select the checks to be performed.
To carry out the check, the button "Perform check" on the window toolbar is intended. As a result of performing an express check, a report is generated that shows the total number of checks performed and the number of checks during which errors were found. Using the Print button, the generated report can be printed or saved to a file.
The results of an express check can be displayed in detail up to the accounting section or before each check. The report can show comments for each test performed:
In the event of a successful closing of the month or year, it is necessary to exclude accidental or deliberate changes in previously conducted primary documents this period, which may affect the final financial results. You need to know how to close the period for editing data in 1C 8.3: The editing prohibition date is set in the "Administration" mode, the "Support and maintenance" document, the line "Data modification prohibition date".
Documents prior to the date of the ban are available exclusively for viewing, creating new ones or changing existing ones is possible only if their date is greater than the date of the ban. If you try to change data that is closed for editing, a warning will be displayed on the screen.
Closing a month is a complex procedure and should be performed from month to month, and not once a year for all periods. Regulatory documents affect the actual accounting results, the formation of the cost of production, and, therefore, determine the performance of the organization as a whole.
In this publication, M.A. Vlasova, teacher-consultant of the Center for Certified Training of the company "1C: Automation", examines in detail the mechanism implemented in "1C: Complex Automation 8" for the implementation of the final operations of the month, which is designed to generate the postings provided for by law, close a number of accounts and determine the financial result of activity. Of particular relevance and practical value to the article are the author's recommendations on organizing control over the correctness of routine operations, as well as consideration of operations to close the year.
The closing procedure of the month consists of a number of routine operations: depreciation, repayment of the cost of overalls and special equipment, determination of the cost of movement of inventories for the month, revaluation of foreign exchange funds, write-off of deferred expenses to current costs, determination of the actual cost of manufactured products and services, identification of deviations in income estimates and expenses in accounting and tax accounting, accrual of income tax, calculation of VAT liabilities, etc. All these operations are carried out by separate regulatory documents created and carried out in a certain sequence.
To facilitate the user's work on carrying out routine operations in the "1C: Integrated Automation 8" configuration, the "Closing the month" functionality was created. It allows you to set up and control the month-end closing procedure and helps coordinate the interaction of responsible persons performing certain routine operations.
First, pre-setting is performed (menu - Scheduled Operations - Setting the end of the month). All month closing settings are elements of the reference book of the same name. Each setting is created independently of the organizations that make up the enterprise and can be used for any of them.
The setting form indicates the period from which it can be applied, as well as signs of reflection in accounting, tax and management accounting. You should also choose the option of a taxation system - general or simplified (with different types taxable base), because for different tax regimes operations are different.
Bookmark Summary settings indicate the operations to be carried out. By default, the month-end setting includes all transactions that can be performed, with the exception of those that do not match the accounting settings setting (menu And Account manager interface - Accounting setup - Set up accounting options).
So, in accordance with the setting of accounting parameters in the program, batch accounting can be maintained or the advanced cost accounting analytics mode (RAUS) can be applied. When using RAUS, resource-intensive routine operations Restore batch accounting sequence and Adjust the cost of writing off inventory are not performed, therefore, in the diagram shown in Fig. 1, they are inactive, and you cannot configure their use.
Rice. one. List of routine operations that will be performed at the end of the month
All other, except inactive, scheduled operations can be included in the month-end setting or excluded from it by selecting the appropriate checkboxes. So, for example, if an organization does not have foreign exchange funds and contracts with counterparties concluded in foreign currency, then there is no need to carry out a routine operation Revalue currency funds etc.
Each scheduled operation must be assigned a responsible person. When the month closing procedure is directly executed, the program will generate a task for it. Responsible for the performance of routine operations are assigned on the tab of the same name. This is easy to do by selecting the operation in the left field, and the user (or group of users) who must perform it in the right field, and then use the arrow (Fig. 2).
Rice. 2. Assignment of users responsible for performing routine operations
Bookmark Cost allocation you must specify the cost allocation methods that this month-end customization uses. By default, all costs of departments of the type "Main production" and "Auxiliary production" are distributed according to the volume of output, and the costs of departments with the type "Other" - according to the planned cost of production.
If necessary, the cost distribution setting can be changed by choosing your own distribution method, for example, for each cost item of each department (when calculating the cost depending on the type of production - material-intensive, labor-intensive, etc. - or other characteristics of the enterprise, as well as in accordance with the approved in organizations with regulatory documents).
In addition, you need to keep in mind that in order for the distribution of costs to be carried out by the program correctly, it is necessary that the database be configured with a correspondence between the divisions of the enterprise and divisions of organizations (menu Interface "Full" - Reference books - Company - Subdivisions).
Also, in the month-end closing setting, for each scheduled operation, you specify which documents should be created and posted when it is performed.
As a rule, each scheduled operation corresponds to one or more documents that must be created and carried out. This correspondence is configured in the information register List of Regulatory Operations Documents. It opens filled by default when you click on the command bar button Documents of regulatory operations(Fig. 3). As a rule, it is not required to specifically fill it out.
Rice. 3. Documents for performing routine operations
If necessary, the list of correspondences can be repopulated automatically with default settings (command panel button I), before that, all previously created entries will be deleted. For some routine operations, documents are not installed by default when filling out:
It is also possible to set up a list of reports that will be available to the user to control the results of performing a scheduled operation from the form scheduled operation(on the command bar button Reports).
The setting is carried out in the information register List of Scheduled Operations Reports(button of the command bar of the month closing settings form Scheduled Operations Reports). An arbitrary number of reports can be set for one scheduled operation. Customizing the composition of reports is optional.
The composition and sequence of operations is reflected in the graphic diagram (document Setting the end of the month bookmark Scheme). Enabling/disabling the execution of a scheduled operation and assigning responsible persons can be performed directly on the scheme.
Consider the procedure for performing the month-end closing procedure.
A new month-end procedure is created in the menu Account manager interface - Scheduled Operations - Monthly closing procedure.
In the shape of Closing the month On the Parameters tab, you must specify:
Then you should load the settings and start the procedure using the buttons of the same name.
After completing these steps, an information window will appear in which the user will be informed about which scheduled operations will be performed and to which responsible they are assigned. If no changes are required, click on the button launch.
During the month-end closing procedure:
The month-end closing procedure is considered completed after all scheduled operations have been completed.
Bookmark Scheme procedures Closing the month it is possible, using graphic images, to visually see the current state of individual routine operations (Fig. 4):
Rice. four. Graphical representation of the month-end closing procedure
The current state of the month-end procedure ("started", "completed") is displayed in the form header. You can open the form of a scheduled task by double-clicking the left mouse button on the corresponding element of the graphic scheme or a scheduled task in the list of scheduled operations. Using the form of a scheduled task, you can create and post at once all the documents necessary for performing a scheduled operation, check the results of their execution by registers using the menu buttons, view reports on the execution of routine operations (reference-calculations), and also enter into the program information about that the operation has been completed.
Responsible for the execution of scheduled operations can see the tasks sent to them for the performance of scheduled operations in the form of the list "Scheduled operations" (menu Account manager interface - Scheduled Operations - Scheduled Operations).
To perform each scheduled operation, you must perform the following steps.
1. Create and conduct the relevant (assigned to the scheduled operation) regulatory documents or perform processing. Processing is performed separately from the business process for closing the month, using the buttons of the main menu of the program. Documents can also be created separately from the business process, but it is reasonable to do this from the form of a scheduled task - using the button of the same name, which allows you to create Required documents automatically. The form of a scheduled task is opened by clicking the left mouse button on the graphical representation of the procedure on the month closing scheme or by clicking on the corresponding line in the list of scheduled tasks.
2. Check the result.
3. Mark the scheduled operation as completed (the "Mark as completed" button). In this case, if a scheduled operation was assigned by the Closing of the month procedure, but in fact its execution is not required (about which the program issues a corresponding message), then for such a scheduled operation in its form, you can assign the action "Execute without checks".
Consider the operations that are part of the procedural.
This operation is performed by the processing of the same name (menu Account manager interface - Postponed holding - Additional documentation). The procedure is necessary when the deferred posting of documents has been set for the organization (Fig. 5).
Rice. 5. Setting the delay mode
When processing documents that were posted during the month in accordance with the deferred posting mode only in part of the required registers, they will be posted in all other registers.
After the completion of additional documents, we mark the scheduled operation as completed. At the same time, the program will set flags in the list of scheduled operations, indicating that the operation has been completed, and on the graphical diagram, the element corresponding to the performed scheduled operation will be shaded (Fig. 6).
Rice. 6. A mark on the completion of a scheduled operation
At the same time, in the list of scheduled operations, the month-end closing procedure will generate a task to perform the next scheduled operation, which will be circled by a dotted line on the graphical diagram.
Similar actions should be carried out during each routine operation.
These routine operations are performed by processing Restoring the status of settlements with counterparties (menu Account manager interface - Scheduled Operations - Restoring the Calculation Sequence), which is designed to detect the presence of advances (Fig. 7).
Rice. 7. Restoring the sequence of settlements with counterparties
Restoring sequences, processing generates postings and movements of specialized registers related to debt repayment and advance payment offset for settlements with suppliers and buyers.
In addition, for settlements in foreign currency, the processing performs an adjustment of the amounts of receipts and sales when offsetting advances at a different rate, and also performs a revaluation of the balances for all currency accounts and generates wiring exchange rate differences in accounting and taxation.
If the enterprise does not use RAUS, then it is necessary to perform an additional operation performed by processing Posting by batches (menu Account manager interface - Cost Accounting - Carrying out by batches), which is designed to:
If the sequence of batch accounting is not restored, you should check the accounting of transactions for the receipt and sale (write-off) of lots of inventory items and make sure that all documents related to the movement of stocks are posted in the information base. (you can also make sure that there are no negative inventory account balances in the database before starting processing (for example, using the report List of consignments of goods in warehouses).
To facilitate the search for errors, it is also recommended to use the "Settings" button at the top of the processing Carrying out by batches, and by selecting the menu item Processing setup, check the box Stop posting by batches when there are not enough batches. After processing, all messages about unwritten batches can be obtained from the message window and the registration log.
If RAUS is not applied, then the organization, at the end of the month, must carry out a routine operation to adjust the cost of written-off inventories. It is done by document (menu - The documents - Scheduled Operations - Adjustment of the cost of write-off of goods). Correction is needed for:
Some scheduled tasks can be executed in parallel (Fig. 8). This can be seen in the list of scheduled tasks and even more clearly - in the graphical diagram (tasks are located on the same level, each is circled with a dotted line).
Rice. eight. Assigning multiple scheduled tasks at the same time
Choose an operation Calculate OS depreciation , which is designed to calculate depreciation and, if necessary, a depreciation bonus in accordance with the settings made when the fixed asset was accepted for accounting (commissioning). Open the scheduled operation window by double-clicking the left mouse button on the element shown in the graphical diagram, and click on the "Create Documents" button. As a result, the document "Amortization of fixed assets" will be created, dated by the last day of the month being closed. From the form of a scheduled operation, a document can be posted by clicking on the appropriate buttons and see the result of the posting in accounting and tax accounting (Fig. 9).
Rice. 9. Posting the created document Fixed asset depreciation
After that, the depreciation operation should be marked as completed. This is done with a button. Mark as done in the form of a scheduled operation or using the menu Actions - Completed in the list of scheduled operations.
The following operations are performed in the same way.
Calculate the depreciation of intangible assets. This operation will depreciate intangible assets and write off the costs of research and development (R&D) when conducting the created document Depreciation of intangible assets.
P cover the cost of clothing. This operation will deduct part of the cost special clothing and special equipment, if it was not fully extinguished during commissioning. This will be done during the document Repayment of the cost (overalls, special equipment, inventory).
Write off RBP. During this operation, part of the cost of deferred expenses will be transferred to current expenses by the document .
Revalue foreign exchange. Revaluation is carried out using the document "Revaluation of foreign currency", during which the currency and debts denominated in foreign currency are recalculated in accordance with accounting and tax legislation.
Calculate insurance costs. The document "Expenses for voluntary insurance" is intended for writing off deferred expenses for voluntary insurance of employees in accounting (76.01.2 "Payments (contributions) for voluntary insurance of employees") and tax accounting (97.02 "Deferred expenses for voluntary insurance of employees").
Documents for the next scheduled operation Calculate salary and UST created, bypassing its form. These documents include:
Operation Calculate VAT involves the creation of many regulatory documents, in connection with which the progress of its implementation can be controlled using a separate graphical scheme (Fig. 10). After performing all the prescribed routine operations, the background of the scheme darkens, and the operation Calculate VAT on the main diagram becomes completed (shaded).
Rice. ten. Graphical diagram of the implementation of regulatory operations for VAT
When conducting a document Scheduled Operations tax accounting(for income tax) those routine operations that are marked in the document dialog form will be performed.
Distribution of expenses by type of activity (UTII/not UTII). This operation is used if, along with activities subject to the payment of UTII, activities are carried out that are not subject to the specified special regime. The operation distributes expenses that cannot be directly attributed to any type of activity in proportion to the share of income from each type of activity in total income.
Regulation of advertising costs. Rationing of expenses for voluntary insurance and expenses for reimbursement of employees' expenses for paying interest. Regulation of hospitality expenses. These operations are used in relation to the specified expenses that are taken into account for taxation purposes in accordance with the norms established by Chapter 25 of the Tax Code of the Russian Federation.
The documents created during these operations calculate the actual cost of production, performance of work, provision of services in accounting, tax and management accounting.
Operation Cost calculation available only when using RAUS. It is done by document Calculation of the cost of production into several actions, the composition of which may be different for different organizations(Fig. 11).
The sequence of specifying actions in the document does not matter, since the program has an algorithm for their automatic execution in the correct sequence.
Rice. eleven. Calculation of the cost of production
This routine operation is used to determine the financial result for income and expenses reflected during the month on accounts 90 "Sales" and 91 "Other income and expenses". The revealed financial result is written off by this document to account 99 "Profits and losses".
The created document can also write off losses of previous years for tax accounting purposes, in accordance with the requirements of Article 283 of the Tax Code of the Russian Federation. The amount of losses is calculated as follows: if at the time of the closing of the month on account 97.11 "Losses of previous years" there is a debit balance in tax accounting, the amount of write-off of deferred expenses is calculated according to the rules specified in the analytics built on the directory Future expenses. The received amounts are written off to account 99.01 "Profit and loss without income tax".
Document I performs the calculation of fixed and deferred tax assets and liabilities in accordance with the norms of PBU 18/02 "Accounting for income tax settlements", determines the amount of conditional income tax expense (or income), and also charges the current income tax to the budget (with distribution by budget levels).
Document Closing of the year produces a reformation balance sheet and closing income and expense accounts in tax accounting. Such a document is created at the close of December.
After performing all the routine operations provided for by the launched procedure for closing the month, this procedure is considered completed. The background of the graphic diagram showing routine operations darkens (Fig. 12).
Rice. 12. Graphic diagram of the completed month-end closing procedure
If you want to cancel the execution of one of the scheduled operations for closing the month, then you should perform the following actions. On the diagram of the launched procedure for closing the month (menu Scheduled Operations - Closing the Month) you need to right-click on the graphic image of the operation to be canceled and select the action Cancel a scheduled operation.
In this case, the program will cancel the execution of the selected scheduled operation, and all scheduled operations following the canceled one according to the scheme will be deleted. Posting of documents created as part of these routine operations will also be cancelled.
In order to cancel the execution of not one scheduled operation, but the entire procedure for closing the month, you need to press the menu button Actions form of the month closing procedure, you need to select the item Cancel procedure start. The program will cancel the execution of all scheduled operations and the posting of documents, and the month-end closing procedure will be transferred to the "not running" state.
For creating accounting documentation and its output for the purpose of approval and storage on paper, a set of reports called "References-calculations" is provided (menu Interface "Accounting and tax accounting" - Scheduled Operations - Help-calculations).
They include the following references-calculations:
As practice has shown, there are instructions for closing the month only for BP, but not for KA and SCP. I decided to correct this situation. Below is a small instruction for the KA, indicating some of the nuances that are quite critical for the correct closing of the month. Instruction for RAUZ, not for batch accounting. A little later I will make a short article indicating some errors and methods for finding them using standard tools. In the meantime, the instruction itself.
2. Checking account 10 and sub-accounts for errors. Open OSV and:
2.1. There should be no negative balances or empty analytics (there are empty subconto lines in the OSV). This means that they made a mistake when entering documents;
2.2. If there is a total balance in the absence of a quantitative balance, it means that additional expenses were received retroactively and the implementation documents need to be re-posted.
3. Similarly, we check the account. 20, 25, 26 and 41.
4. Reconciliation of accounting records and accumulation register "Cost accounting (accounting and tax accounting)". VERY IMPORTANT STAGE. After we are satisfied with everything on the cost accounts, it is necessary to reconcile the accounting records and the cost accounting register. One of the last stages of the "Closing the month", namely the calculation of the cost price, uses the data not of the BU, but of the accumulation register "Cost Accounting (accounting and tax accounting)". Therefore, if the accounting department started or wrote off some costs manually through the “Operation” or “Register Adjustment” document, the calculation will be incorrect. For reconciliation, open "Reports", "Advanced Accounting Analytics", then "Statement of Cost Accounting". All these statements must match the BU to the penny, if not, then you need to find out the reason and fix it.
5. Check the turnover on account 60.31 and 60.32. If contracts with order analytics are used, then due to an unspecified or incorrect order, the turnover will be incorrect.
6. We check the turnover on account 51.
7. Restoration of sequences according to calculations. VERY IMPORTANT STAGE. It cannot be opened from the “Closing of the month” procedure. We open through the “Accounting Manager” interface, then “Regulatory Operations”, then “Restoring the Settlement Sequence” (or the “Full” interface, then “Processing”). This processing will transfer all documents for the receipt and sale of goods (including payment orders ), APPENDS NEW MOVEMENTS on the accounting of exchange rate and sum differences to the documents, and creates documents "Revaluation of currency balances". The period for which it is necessary to repost the documents is determined by the processing itself, any reposting of documents resets the starting point to the time of reposting. If the period does not suit us, then there is a good processing that will fix everything (http://infostart.ru/public/125262/).
Once again, almost all postings for accounting for currency balances are made precisely by this processing, all movements are ADDED to existing documents, and during the usual reposting of a document, they DISAPPEAR. Therefore, reposting documents after restoring the calculation sequences can knock down the data and will definitely knock down the period, therefore it is very undesirable. After that, in the "Closing the month" procedure, we mark the positions "Recovery by acquisition" and "Recovery by sale" as completed.
8. We accrue depreciation of fixed assets from the “Closing of the month” procedure, i.e. go to the stage and click "Create documents". We mark it as completed.
9. We pay off the cost of overalls from the “Closing of the month” procedure. We mark it as completed.
10. We calculate the insurance costs from the "Closing the month" procedure. We mark it as completed.
11. We accrue depreciation of intangible assets from the “Closing of the month” procedure. We mark it as completed.
12. We write off RBP from the procedure "Closing the month". We mark it as completed.
13. Re-evaluate currency balances from the "Closing the month" procedure. We mark it as completed.
14. Calculate salary from the procedure "Closing the month". We mark it as completed.
15. Let's carry out the rationing of expenses from the procedure "Closing the month". We mark it as completed.
16. We carry out the calculation of the cost price for the CU from the procedure "Closing the month". We mark it as completed.
17. We carry out the calculation of the cost of accounting and NU from the procedure "Closing the month".
17.1. The cost calculation will cover only the expenses of the product groups for which there were sales;
17.2. If retroactively within a month the costs of selling or acquiring were accepted, but were not written off automatically, then the calculation will write them off;
17.3. If the implementation was in the previous month, and the expenses were accepted in the current one, then the calculation will not write them off, you need to do everything manually;
17.4. Not material costs, which the calculation did not write off, can be written off using the document “Adjustment of other costs”;
17.5. After finalizing the document “Adjustment of other costs”, he can also write off material costs, but with some nuances;
17.6. We check with the help of OSV sch.10, 20, 25, 26 and 41 for negative balances. After we check the register "Cost Accounting" for negative balances.
17.7. We mark the stage as completed.
18. Determine the financial result from the procedure "Closing the month". We open the document and check the correctness of the results using the report "Calculation of income tax". We mark it as completed.
19. We carry out calculations for income tax from the procedure "Closing the month". We open the document and check the correctness of the calculation of IT and IT using the report "Permanent and temporary differences". We mark it as completed.
20. We check the result using the report "Analysis of the state of tax accounting for income tax."
21. If everything is fine, then we get champagne and go home with a sense of accomplishment!
If all the settings are made correctly, the documents are entered correctly and no one has touched anything with playful pens, then everything closes correctly by itself.
