A cash receipt order (PKO) is a document by which cash is received at the cash desk of an organization, drawn up in a unified form KO-1. You can find the document Receipt cash order in 1C 8.3 in the menu Bank and cash desk - Cash documents:
So, when filling out an incoming cash order in 1C 8.3, we first determine the type of business transaction, as a result of which money is received at the cash desk. In this form of the document, there is an attribute Type of operation, when accessed, a built-in reference book of operations pops up:
The date of the document is automatically equal to the current date, if necessary, it can be changed. The document number is also entered automatically, in order. But if necessary, it can also be changed.
Depending on the established type of operations, the screen form of the document changes, providing the user with 1C 8.3 to fill in the necessary details for synthetic and analytical accounting. If the list of transactions does not contain a suitable one, then you can select Other income.
So, let's look at the most common operations.
In the header of the document, you must fill in the Counterparty requisite by selecting the buyer from the relevant directory, and enter the amount in the Payment amount field.
- The "Add" button adds empty lines to the document table;
- For analytical accounting, it is necessary to fill in the details of the Agreement and the DDS Article by selecting them from the built-in directories. In the process of working in 1C 8.3, you can supplement directories with missing entries;
- The settlement account in the table is entered automatically after setting the operation type. Account 62.02 is affixed if this is an advance payment;
- If you need to add additional information to the printed form of the document, then click on the line with a highlighted green font Details printed form:
After posting the document using the Post or Post and close button, an accounting entry is formed with the correspondence of accounts Debit 50 Credit 62.
- The Print button displays a unified form KO-1 filled with the relevant data on the printer;
- If the organization is a VAT payer, then an invoice should be issued for the advance payment received. To do this, use the Create based on button and select the line of the same name;
- The More button contains additional features that you can apply to your document, including printing cash receipt through the connected fiscal registrar or attach additional files:
If the cash desk receives retail revenue, then you should use another operation Retail revenue.
When registering a PKO in 1C 8.3 for posting cash from a bank appearance on-screen PKO looks quite different. The credit score is automatically entered (account 51):
For the purposes of analytical accounting, it remains only to indicate the requisite Article DDS, and in the requisites of the printed form of the document, the name of the employee who deposited money at the cash desk.
When choosing other types of receiving operations Money, it is important to fill in the analytics for the accounting accounts for the credit of the operation, since the debit will always be in account 50. These are usually the details of the Counterparty, Agreement, Article DDS.
For possible errors when conducting cash transactions in 1C, see our next video:
How to make an account cash warrant in 1C 8.3
An expense cash order (RKO) is formed when cash is issued from the organization's cash desk. It is issued in a unified form KO-2.
Like filling out a cash receipt in 1C 8.3, the content of the screen form depends on the type of operation selected. Consider the most common types of operations.
When paying salaries in 1C 8.3:
- The header of the document indicates the date of payment and the type of operation Payment of wages according to the statements;
- In the tabular part of this form, by clicking the Add button, the Statement to the cash register document is selected, which can be previously created (Statement in the form T-53);
- If necessary, you can add or change information in the printed form using the Print form details line;
- When posting a document, an accounting entry is created with correspondence Debit 70 Credit 50 with analytics for employees:
When issuing money to the sub-report, you must:
- Select an employee from the directory Individuals;
- It is advisable to fill in the employee's passport data in the directory so that they are automatically filled in the document. Otherwise, you will have to do this every time you fill out the RKO for a specific person;
- When posting a document, an accounting entry is created with the correspondence of accounts Debit 71 Credit 50 with analytics for the employee:
Where in 1C 8.3 set the cash balance limit
In 1C Accounting 8.3, the information register Limit of cash balance is responsible for this. The specified limit will be valid from the date entered in 1C 8.3 and until new indicators are introduced:
How in 1C 8.2 you can track the correct observance of the cash limit established by the bank discussed in the following video tutorial:
You can study the features of registering cash transactions in 1C 8.3 (accounting accounts, documents, transactions) and learn how to set a cash register limit to control the conduct of cash transactions on k in the module.
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Hello dear blog readers. In the next article, we will talk about reflecting the procedure that is most pleasant for employees and heartbreaking for management - payment of wages in 1C ZUP. The program provides for the automation of two payment options: through the cashier and through the bank. There is also the possibility of simplified payment accounting, in which cash settlement orders (Expenditure Cash Order) or payment documents through the bank are not entered at all, and the salary is considered paid when posting the document "Payable". I wrote about this possibility of simplified accounting in the article in the section on the setting “Simplified accounting of mutual settlements”.
Today we will talk about the document "Salary payable", about "Account cash warrant" when reflecting payments through the cash desk and about a couple of documents « Payment order outgoing” + “Bank statement for salary transfer”, which register the payment of amounts through the bank. We will also talk about personal accounts and banks in 1C ZUP.
Payment of salaries through the cash desk in 1C ZUP
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To begin with, we will assume that in the "Accounting Options" on the tab "Salary payment" the checkbox is unchecked "Simplified accounting of mutual settlements"(I wrote more about this). Now, in order for the salary in the system to be considered paid, it will not be enough to post only a document "Payable" and it is necessary to enter a document on its basis "Account cash warrant". Let's create new document"Payable". In general, I wrote about how to work in this document in an article from a series of review publications on the sequence of payroll in 1C ZUP:. So, in the new document, you need to fill in the following fields:
- Month of accrual- indicate the period for which the salary is paid. If the setting “Mutual settlements of salaries are carried out by months of its accrual” is set in the accounting parameters, then when filling out this document, only the amounts accrued in the specified accrual period will be taken into account. If this parameter is not set to the active position, then the document is filled out according to the principle of the balance of the debt to the employee at the end of the specified month of accrual. You can also read more about the specified setting of accounting parameters in the article that I already referred to a little earlier -.
- Payout method– can have two states “through the cash desk” and “through the bank”. The choice determines the set of document fields, attached printing forms, and also determines the document that will be created “based on” the current one: either “Outgoing cash order” or “Outgoing payment order”. We select the value "through the cashier".
- Payout field- determines where the program will take data from when filling out this document. We will select the “Salary” value, while the tabular part of the document will be filled with all accruals that have not been paid. There are also the values "Planned advance" and "Advance payment for the first half of the month", which I wrote about in the article. There are also values for making inter-settlement payments: “sick leave benefits”, “maternity leave”, “vacation”, “travel allowance” - when choosing these values, when filling out, the amounts accrued only for the corresponding types of accrual are requested. These are the main options for filling this field.
Next, press the button "Fill in" and the tabular part of the document is filled in by all employees who were not paid wages in the specified accrual month. You can fill in employees according to a certain condition "Select by condition" or the "Select by list" list, as well as add manually.
Usually in practice it is done as follows. The calculator creates documents "Salary payable" for all employees. The document records but does not post. One of the forms (T-53 or T-49) is printed from the document and given to the cashier.
If some employee did not receive wages, then the value is set "Deposited".
Further, on the basis of the posted document “Salary payable”, a document is created and posted "Account cash warrant". If this is not done in 1C ZUP, then the salary will not be considered paid and the organization will remain indebted to these employees. So let's create a document. "Expenditure cash order" based on "Salary payable". In the created document, all required fields are filled in automatically. Manually, you only need to enter the cash register number field, since the program cannot know which number is free in the accounting department at the time of salary payment. Also note that the amount differs by the amount of the deposited payout.
After the cash settlement, the salary for these employees will be considered paid. In this case, the document "Salary payable" will be closed for editing. It can be changed only after the cancellation of the "Expenditure cash warrant".
Also, on the basis of the document “Salary payable”, a document is created "Deposit Organizations" for deposited amounts.
Paying salaries through a bank in 1C ZUP
✅ Seminar "Life hacks for 1C ZUP 3.1"
Analysis of 15 accounting life hacks in 1s zup 3.1:
✅ CHECK LIST for checking payroll in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:
✅ Payroll in 1C ZUP 3.1
Step-by-step instruction for beginners:
Now, using the example of the same employees, we will figure out how payment through the bank is reflected in 1C. Also, in the accounting parameters, the checkbox must be unchecked. "Simplified Accounting of Mutual Settlements". Before reflecting the payment through the bank, you must fill in information about the personal accounts of employees. As a rule, an organization enters into an agreement with a certain bank to pay salaries to its employees for plastic cards this bank. And a personal account is registered for each employee. These accounts must be entered into the program. To do this, open the form of the information register of the same name. In the full interface, access to the register can be obtained from the main menu items "Payroll for organizations" -> "Cashier and bank" -> "Personal accounts of employees of the organization".
Let only two of the three employees who participate in the example have personal accounts. In this case, it is necessary to create a Bank in the corresponding directory and fill in information about it.
After that, we press the “Fill” button and the tabular part is filled in by those employees who have accrued and unpaid amounts, as well as those to whom we indicated accounts a little earlier for this very bank (Ivanov did not get, although the organization has a debt to him).
We post the document and on the basis of it we create the document "Outgoing payment order". All fields of this document will be filled in automatically, but you will have to fill in the number of the payment order manually, since the ZUP is not aware of which numbers are occupied and free in 1C Accounting. Also note the two score fields. The top one indicates the number of the organization's regular account opened with this bank. For automatic completion, it must be listed in the "Organizations" directory for our organization. But in the field below, the so-called “salary account” is indicated, which is opened when concluding a contract for the payment of wages through a bank. Funds for the payment of salaries to employees are received into this account in a cumulative amount. In the program, this account is indicated in the directory element "Contractors: Banks". We used the bank from this directory when filling out information about the personal accounts of employees a little earlier.
We carry out the document "Outgoing payment order". I would like to point out that while the salary is not considered fulfilled.
Uploading payment orders to 1C ZUP using the processing "Import / export of operations on personal accounts"
✅ Seminar "Life hacks for 1C ZUP 3.1"
Analysis of 15 accounting life hacks in 1s zup 3.1:
✅ CHECK LIST for checking payroll in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:
✅ Payroll in 1C ZUP 3.1
Step by step instructions for beginners:
Now we need to upload this payment order in XML format, in order to send it through one of the bank's clients for execution to the bank. For this, the program has a special processing "Import / export of operations on personal accounts". It can be accessed along the same path as the register with personal accounts, with which we worked a little earlier. Open the processing and go to the bookmark "Export payroll". In the "Export directory" field, specify the path where we want to save the XML file. The number of the "Branch" and the "Agreement Number" of the bank will also have to be specified manually, for some reason the 1C programmers did not implement the storage of this data in some directory. The tabular part should reflect our payment order. Put a tick in front of it and click the "Unload" button.
As a result, an XML file will be generated in the specified directory. This file is sent to the bank through the client bank. In fact, it states that a certain amount must be transferred from the organization’s current account to the organization’s salary account and distributed among the personal accounts of the specified employees.
After the bank fulfills this order, it is necessary to create a document in 1C ZUP on the basis of the "Payment order" document Bank statement for salary transfer.
We carry out this document and now the salary of employees is considered paid. It turns out that for the payment it is necessary to complete a chain of 3 documents:
That's all for today! Soon there will be new interesting materials on.
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Let's continue to study conducting cash transactions in the program 1C Accounting of the enterprise 8.2.
In the last article we learned, today we will find out how to issue a cash receipt.
The issuance of cash from the cash desk is documented by posting in the cash flow journal on the credit of the account "50-Cash" in the correspondence on the debit of the accounts for receiving funds:
51 - cash deposit to the current account;
60 - return to the supplier;
62 - return to the buyer;
70 - issuance of wages to employees;
71 - issuance of funds to an accountable person;
66 - provision of short-term loans and loans to employees;
75 - settlements with the founders on income;
76 - other expenses.
We go into the program 1C Enterprise Accounting 8.2, the main menu - Cash Desk - Outgoing Cash Order - Add , select the type of operation, issuance to an accountable person, OK.
The number will be filled in automatically, the date is the current day, fill in the amount to be issued, select the accountable person, not in the list, add a new one by entering individual data, OK.
Let's go to the menu - Print b, fill in the recipient, twice with the mouse, write the basis, in the subreport. Then the bottom menu - Printing - Expenditure cash order R. The machine says that it is necessary to write down, we agree.
We get a ready-made form of an account cash warrant. We check the correctness of filling, print out the form, give it to the accountable person for signature by the chief accountant and manager.
When issuing cash at the cash desk, the cashier will hold the document, withdrawal slip enters the cash flow journal, a Debit 71 / Credit 50 posting will be made in the amount of 13,200 rubles.
At the end of the working day, after posting incoming and outgoing cash orders for the day, it is necessary to generate a cash book for the current day.
The law requires this to be done daily, but it is possible at the end of the month if there are few outgoing and incoming documents for the month.
Main menu - Cash desk - Reports - Cash book .
The cash book formation window opens, set the period, mark with a bird: Recalculate the sheet numbers from the beginning of the year and Display the basis of cash orders, if desired, Form.
Print the received cash book. Sign, enclose daily cash orders for income and expenditure. After a month, the sheets of the cash book are sewn together and stored for 5 years.
Today we learned how to issue an expense cash warrant, how to create a cash book.
We entered the menu of the 1C Enterprise Accounting 8.2 program, chose an expense cash order, filled in the main fields, and saved the form. After issuing cash from the cash desk, the cashier posted an outgoing cash order, chose the menu - Cash book, set the date, generated and printed sheets of the cash book.
Creation of an incoming cash order (PKO) and an outgoing cash order (RKO)
Cash documents in the accounting department are drawn up, as a rule, in two documents: Incoming cash order (hereinafter PKO) and Outgoing cash order (hereinafter RKO). Are intended for acceptance and delivery of cash in cash desk (from cash desk) of the enterprise.
Let's start the review with PKO. As the name implies, this document documents the receipt of money at the cash desk.
Incoming cash order
In 1C Accounting 3.0, the following types of operations can be issued with a PKO document:
- Receiving payment from the buyer
- Return of funds from an accountable person
- Receiving a return from a supplier
- Getting money from the bank
- Return on loans and borrowings
- Repayment of a loan by an employee
- Other operations on receipt of funds
This separation is necessary for the correct formation accounting entries and books of income and expenses.
First of all, we will consider Payment from the buyer, Return from the buyer and Settlements on loans and borrowings, since they are similar in structure and have tabular parts.
All three types of PQS have the same set of fields in the header. These are Number and Date (hereinafter for all documents), Counterparty, Account and Amount.
- Number - is generated automatically and it is better not to change it.
- Date is the current date. It should be noted here that if you change the date to a smaller one (for example, the last day) than the current one, when printing the cash book, the program will issue a warning that the numbering of the sheets in the cash book has been violated and will offer to recalculate them. It is desirable that the numbering of documents during the day is also consistent. To do this, you can change the time of the document.
- Counterparty - Physical or Entity who deposits cash into the cashier. Immediately, I note that this field indicates exactly the Counterparty for which mutual settlements will be conducted. In fact, money can be deposited at the cash desk, for example, by an employee of the Organization - Counterparty. It is selected from the directory Individuals in the Accepted from field. In this case, the full name, from whom the money was received, will be written in the printed form of the PKO.
- Account Account - In a self-supporting chart of accounts, this is typically 50.1, but you can set up a different default. The offsetting account depends on the type of transaction and is taken from the tabular part of the PKO.
Pay attention to the registration of the amount of money deposited. Payment from the buyer, Return from the buyer and Settlements for credits and loans cannot be issued without specifying the contract. Moreover, the receipt of funds can be done simultaneously under several contracts. That's what the spreadsheet is for. The payment amount is formed from the amounts in the rows of the tabular section. The Settlement Account and the Advance Account Account (corresponding accounts) are also indicated there. These accounts are configured in the information register Accounts of settlements with counterparties.
Other types of operations should not be difficult. They do not have a tabular part and all filling in the PKO comes down mainly to the choice of the Counterparty. It can be an accountable person, a bank or an employee.
Other operations on receipt of funds reflect any other receipts in the cash desk of the enterprise and generates its own postings. An arbitrary offsetting account is selected manually.
Account cash warrant
Registration of RKO practically does not differ from registration of PKO. In 1C Accounting, there are the following types of cash withdrawals from the cash register:
- Issuance of payment to the supplier
- Issuing a return to the buyer
- Issuance of funds to an accountable person
- Issuance of wages according to the statement or separately to the employee
- Cash to bank
- Issuance of credits and loans
- Carrying out Collection
- Issuance of deposited salary
- Issuing a loan to an employee
- Other operations for the issuance of funds
Separately, I would like to focus only on the issuance of wages. This type of operation has a tabular section in which one or more payrolls must be specified. The total amount of RKO will be formed from the sums of the statements. Without specifying at least one statement, it will not be possible to conduct an RSC.
When issuing wages, an employee must also indicate a statement, but only one.
When issuing a deposited salary, a statement is not required.
Setting the cash balance limit
In order to set a cash balance limit in 1C 8.3, you need to go to the "Organizations" directory and select the "Limit" item on the "Go to" tab.
Where to click the "Add" button, where to specify from what date the restriction is valid and its size:
Source: programmer1s.ru
Working with the cash register and cash documents is an integral part of accounting activities. It includes setting a cash limit, accounting for cash receipts through an incoming cash order (PKO) and accounting for expenses through an outgoing cash order (RKO). Let's look at each type of operation in turn.
Checkout limit
Each large organization that works with cash must set a cash limit - this is regulated by the Instruction of the Bank of the Russian Federation. The exception is small companies and entrepreneurs. The established cash limit cannot be exceeded, but it can be changed monthly, this must be documented, signed by the management order. Otherwise, you can get a fine from the tax inspector.
The cash desk limit or cash balance limit at the cash desk is the maximum allowable amount of cash that can be kept at the cash desk at the end of the working day.
Now let's find out how to set the cash limit in the program. To do this, go to the "References" menu tab, the "Enterprise" section, the "Organization" reference book. We go to the organization's settings and in the top panel click "More", select the item "Checkout balance limits":
We get into the filling of the document. Press the "Create" button. In the window that opens, enter the date from which this setting will be valid, and enter the size of the cash register limit, that is, indicate the amount of cash that can be in the cash register.
Click "Save and Close". The limit is set. This is a periodic setting. If, for example, we want another limit to apply in a month, then we create a new document with the desired date, indicate the size of the limit and carry it out. All documents can be viewed in the journal:
Now let's go to the menu tab "Bank and cash desk" and see which magazines the "Cashier" section includes:
- Cash documents are receipt and expenditure cash orders;
- Payments by payment cards are acquiring;
- Advance reports - allow reporting to accountable persons;
- Fiscal registrar management - allows you to close a shift, make an X-report and a Z-report;
- Acquiring terminal management - allows you to configure this terminal.
Receipt cash orders
Now let's take a closer look at cash registers. Let's start with cash receipts. They are issued through the "Receipt" button. With the help of PKO, you can do a large number of operations. This is determined by the item "Types of operations":
- Retail revenue;
- Return from the supplier;
- Getting cash from the bank;
- Obtaining a loan from a counterparty;
- Return of the loan by the counterparty;
- Repayment of a loan by an employee;
According to the document, posting Dt50.01 - Kt62.01 is formed - receipt from the buyer.
After posting the document, the “Details of the printed form” setting appears at the bottom. Here you can specify the information that will be displayed when printing the PKO:
- Accepted from - organization name;
- Reason - document name and number;
- Application;
- A comment.
Printing is carried out through the key at the top of the screen "Incoming cash order (KO-1)". Print and submit for signature.
If a fiscal registrar is connected, then through the "Print receipt" button, which is located on the top panel, you can print a receipt. Please note that an unlimited number of lines can be added to the PSP. This was done in order to be able to divide the payment either by contracts or by items of cash flow. For example, let's add one more line, divide the amount of receipts and indicate the article DDS - "Other receipts". And the settlement account is 62.01.
Let's post the document and see the generated postings. The only thing that has changed is that this amount has been split into two parts:
- Dt50.01 - Kt62.01 - payment from buyers;
- Dt50.01 - Kt62.01 - other receipts.
Operation type "Retail revenue"
Fields to be filled in:
- Operation type – retail revenue;
- The number and date are generated automatically;
- Warehouse - specify the retail warehouse;
- The amount of revenue;
- Item DDS - retail revenue.
We check, we do. If necessary, we send it to print and give it for signature.
Type of operation "Return from an accountable person"
Here we fill in:
- Number and date - skip;
- Accountable person - enter data from whom we accept a refund;
- Sum;
- If necessary, fill in the item "Details of the printed form" - it will be displayed when printing the PKO.
Print and submit for signature.
The wiring for this type will look like this: Dt50.01 - Kt71.01.
Operation type "Return from supplier"
Filled in:
- Type of operation - return from an accountable person;
- Counterparty - the name of the organization from which we accept the return;
- Amount of payment;
- Agreement;
- Everything else is filled in by the program itself;
- If necessary, fill in the “Details of the printed form”.
- We carry out, print, give for signature. Formed wiring Dt50.01 - Kt60.01
Type of operation "Cash withdrawal from the bank"
In this case, you need to enter only the type of operation and the amount, and the program will fill in all other parameters automatically. It remains only to check and post the document. Print and submit for signature. If you look at the wiring, it will reflect the movement of funds from the current account to the cash desk: Dt50.01 - Kt51:
Type of operation "Obtaining a loan from a counterparty"
We fill in:
- Type of operation;
- Counterparty - from whom we receive a loan;
- Amount of payment;
- The contract must be different;
- Article DDS - obtaining loans and borrowings;
- Settlement accounts - 67.03.
We carry out, print, give for signature. We look at the postings: Dt50 - Kt67.03 - obtaining a cash loan / credit.
Type of operation "Obtaining a loan from a bank"
It is filled in similarly to the previous type, only in the field "Counterparty" you need to specify the name of the bank. The counterparty must be entered in advance. The account is entered here by default.
Type of operation "Loan repayment by the counterparty"
We fill in:
- Type of operation;
- counterparty
- Amount of payment;
- Agreement - in this form it should be “Other”;
- Settlement accounts - 58.03 (Loans granted).
We carry out. If necessary, we fill in the “Details of the printed form”, send it for printing and give it for signature.
Type of operation "Repayment of a loan by an employee"
This type is filled in the same way, only we indicate not the counterparty, but individual. We write down the amount. We carry out, fill in if necessary the settings of the printed form. We print, we give for signature. The posting will display Dt50.01 - Kt73.01 - proceeds from the repayment of loans.
Type of operation "Other income"
Here you can specify any account, any analytics. With the help of the “Other income” operation, you can register all those operations that were considered earlier.
If there is a need to capitalize the receipt of funds in foreign currency, then you need to put down account 50.21 (Cash desk of the organization in foreign currency). The choice of the currency that is needed becomes available. At the cash desk, similarly to bank documents, there is a revaluation of the currency and the calculation of exchange rate differences.
Expenditure cash orders
Now let's look at expenditure cash orders (RKO). They are issued in the journal "Cash Documents", through the button "Issue". Filling is similar to FSP, only the operation is reversed. With the help of RKO, you can issue documents:
- payment to the supplier;
- return to the buyer;
- Issuance to an accountable person;
- Payment of wages according to statements;
- Payment of wages to an employee;
- Payment to an employee under a work contract;
- Cash deposit to the bank;
- Repayment of a loan to a counterparty;
- Bank loan repayment;
- Issuance of a loan to a counterparty;
- Collection;
- Payment of deposited wages;
- Issuance of a loan to an employee;
- Other expense.
RKO differ from PKO in some types of operations. Let's focus on them.
Type of operation "Payment of wages according to statements"
Type of operation "Payment of wages to an employee"
Type of operation "Payment to an employee under a work contract"
It is filled in the same way for a specific recipient. DDS article will be indicated - payment to suppliers (contractors):
The postings will display Dt76.10 - Kt50.01:
Type of operation "Collection"
Type of operation "Payment of deposited wages"
deposited wage- this is the remuneration that the employee for some reason could not receive on time within the period established by the organization. Is being filled.
