How to take into account cash documents in 1s 8.3. Cash accounting. Type of operation “Receiving a loan from a counterparty”

Receipt cash order (PKO) is a document according to which cash is received at the organization's cash desk, drawn up in a unified form KO-1. You can find the document Cash receipt order in 1C 8.3 in the Bank and cash desk menu – Cash documents:

So, when filling out a cash receipt 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. This form of the document contains the attribute Type of operation, when accessed, the built-in directory of operations pops up:

The document date is automatically equal to the current date; it can be changed if necessary. 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 1C 8.3 user with the necessary details for synthetic and analytical accounting to fill out. If the list of transactions does not contain one that is suitable in meaning, then you can select Other receipt.

So, let's look at the most common operations.

In the header of the document, you must fill in the Counterparty details, selecting the buyer from the appropriate directory, and enter the amount in the Payment Amount field.

The “Add” button adds empty lines to the document table;
For analytical accounting, you need to fill out the details of the Agreement and DDS Article by selecting them from the built-in directories. While working in 1C 8.3, you can supplement the directories with missing entries;
The settlement account is entered in the table automatically after setting the type of operation. Invoice 62.02 is entered if this is an advance payment;
If you need to enter additional information into the printed form of the document, then click on the line with the highlighted green font Printed form details:

After posting the document using the Post or Post and Close button, an accounting entry is generated with the correspondence of accounts Debit 50 Credit 62.

The Print button prints a unified KO-1 form filled with the relevant data;
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 button and select the line of the same name;
The More button contains additional functions that can be applied to the document, including printing a cash receipt through a connected fiscal registrar or attaching additional files:

If retail revenue is received at the cash register, then another operation, Retail Revenue, should be used.

When registering a PKO in 1C 8.3 for the receipt of cash from a bank, the appearance of the PKO screen form looks completely different. The credit account is automatically entered (account 51):

For the purpose of analytical accounting, all that remains is to indicate the details of the DDS Article, and in the details of the printed form of the document, the full name of the employee who deposited the money into the cash register.

When choosing other types of transactions for receiving funds, it is important to fill out analytics for the accounting accounts for the credit operation, since the debit will always be in account 50. These are usually the details of Counterparty, Agreement, DDS Article.

For information about possible errors when conducting cash transactions in 1C, watch our next video:

How to make an expense cash order in 1C 8.3

A cash expenditure order (COS) is generated when cash is issued from the organization's cash desk. It is issued in the unified form KO-2.

Similar to filling out a cash receipt order in 1C 8.3, the content of the screen form depends on the type of operation selected. Let's look at the most common types of operations.

When paying salaries in 1C 8.3:

The header of the document indicates the date of payment and type of operation Payment of wages according to statements;
In the tabular part of this form, click the Add button to select the document Statement to the cash desk, which can be previously created (Statement on form T-53);
If necessary, you can add or change information in the printed form using the Printed 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 for reporting, you must:

Select an employee from the Individuals directory;
It is advisable to fill in the employee’s passport details in the directory so that they are automatically filled in in the document. Otherwise, you will have to do this every time you fill out a cash register for a specific person;
When posting a document, an accounting entry is created with correspondence accounts Debit 71 Credit 50 with analytics for the employee:

Where in 1C 8.3 to set the cash balance limit

In 1C Accounting 8.3, the information register Cash balance limit is responsible for this. The specified limit will be valid from the date introduced in 1C 8.3 until new indicators are introduced:

How in 1C 8.2 you can track the correct compliance with the cash limit set by the bank is discussed in the following video lesson:

You can study the features of registering cash transactions in 1C 8.3 (accounts, documents, postings) and learn how to set a cash limit to control the conduct of cash transactions in the module.

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Hello dear blog readers. In the next article we will talk about reflecting the most pleasant procedure for employees and heartbreaking for management - payment of wages in 1C ZUP. The program provides automation of two payment options: through the cash register and through the bank. There is also the possibility of simplified payment accounting, in which RKO (Expense Cash Order) or payment documents through the bank are not entered at all, and the salary is considered paid when the document is posted "Salary payable". I wrote about this possibility of simplified accounting in the article in the section about setting up “Simplified accounting of mutual settlements”.

Today we will talk about the document “Salaries payable”, about "Account cash warrant" when reflecting payment through the cash register and about a couple of documents “Outgoing payment order” + “Bank statement for salary transfer”, which record the payment of amounts through the bank. We’ll also talk about personal accounts and banks in 1C ZUP.

Payment of salaries through the cash register in 1C ZUP

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To begin with, we will assume that in the “Accounting Parameters” on the “Salary Payment” tab the checkbox is unchecked "Simplified accounting of mutual settlements"(I wrote more about this). Now, in order for the salary to be considered paid in the system, it will not be enough to just hold a document "Salary payable" and you should enter a document based on it "Account cash warrant". Let's create a new document “Salaries payable”. In general, I wrote about how to work in this document in an article from a series of review publications about the sequence of salary calculation 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 in the accounting parameters the setting “Mutual settlements of salaries are carried out in terms of the months of their accrual” is set, 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 based on the balance of debt to the employee at the end of the specified accrual month. You can also read more about this setting of accounting parameters in the article to which I already referred a little earlier -.
Payment method– can have two states “through the cash register” and “through the bank”. The choice determines the set of document fields, attached printed forms, and also determines the document that will be created “based on” the current one: either “Outgoing cash order” or “Outgoing payment order”. Select the value “through the cash register”.
Field "Pay"— determines where the program will take data from when filling out this document. We will select the “Salary” value, and the tabular part of the document will be filled in with all the accruals that have not been paid. There are also the values “Planned advance” and “Advance for the first half of the month,” which I wrote about in the article. There are also values for making inter-account payments: “sick leave benefits”, “maternity leave”, “vacation pay”, “travel allowances” - when you select these values, when filling out, you are asked for amounts accrued only for the corresponding types of accrual. These are the main options for filling out this field.

Next, press the button "Fill in" and the tabular part of the document is filled out by all employees who were not paid wages in the specified accrual month. You can fill in employees according to a specific condition “Selection by condition” or the list “Selection by list”, and also add manually.

Usually in practice it is done as follows. The accountant creates “Salaries payable” documents for all employees. The document is recorded, but not posted. 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".

Next, based on the posted document “Salaries 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’s debt to these employees will remain. So, let's create a document “Expense cash order” based on “Salaries payable”. In the created document, all necessary fields are filled in automatically. You only need to enter the RKO number field manually, since the program cannot know which number is available in the accounting department at the time of salary payment. Also note that the amount differs by the amount of the deposited payment.

After the cash settlement, the salary for these employees will be considered paid. In this case, the document “Salaries payable” will be closed for editing. It can be changed only after canceling the “Expense cash order”.

Also, based on the document “Salaries payable”, a document is created "Deposit of organizations" for deposited amounts.

Paying salaries through a bank in 1C ZUP

✅ Seminar “Lifehacks for 1C ZUP 3.1”
Analysis of 15 life hacks for accounting in 1C ZUP 3.1:

✅ CHECKLIST for checking payroll calculations in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:

✅ Payroll calculation in 1C ZUP 3.1
Step-by-step instructions for beginners:

Now, using the example of the same employees, we will understand how payment through the bank is reflected in 1C. Also in the accounting parameters the checkbox should be unchecked "Simplified accounting of mutual settlements." Before reflecting the payment through the bank, you must fill out information about the personal accounts of employees. As a rule, an organization enters into an agreement with a bank to pay wages to its employees using plastic cards from that 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 calculation by organizations” -> “Cash and bank” -> “Personal accounts of the organization’s employees”.

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 appropriate directory and fill in information about it.

After that, click 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 was not included, although the organization has a debt to him).

We carry out the document and create a document based on it “Payment order outgoing”. All fields of this document will be filled in automatically, but you will have to manually fill in the payment order number, since the ZUP does not know which numbers are occupied and free in 1C Accounting. Also notice the two account fields. The first upper one indicates the number of the organization’s regular account opened in this bank. To automatically fill it in, it is necessary that it 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 an agreement for the payment of wages through a bank. A total of funds are transferred to this account to pay salaries to employees. In the program, this account is indicated in the directory element "Counterparties: Banks". We used the bank from this directory when filling out information about the personal accounts of employees a little earlier.

We post the document “Outgoing payment order”. Please note that the salary is not considered completed yet.

Uploading payment orders into 1C ZUP using the “Import/export of transactions on personal accounts” processing

✅ Seminar “Lifehacks for 1C ZUP 3.1”
Analysis of 15 life hacks for accounting in 1C ZUP 3.1:

✅ CHECKLIST for checking payroll calculations in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:

✅ Payroll calculation in 1C ZUP 3.1
Step-by-step instructions for beginners:

Now we need to download this payment order in XML format, so that we can then send it through one of the client banks for execution to the bank. The program has special processing for this. “Import/export of transactions on personal accounts”. It can be accessed via the same path as the register with personal accounts, which we worked with a little earlier. Open processing and go to the bookmark “Export of salary transfer”. In the “Export directory” field, indicate the path where we want to save the XML file. The “Branch” number and “Agreement number” of the bank will also have to be specified manually; for some reason, 1C programmers did not implement the storage of this data in some directory. Our payment order should be reflected in the tabular section. Place a checkmark next to it and click the “Upload” 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 essence, it states that a certain amount must be transferred from the organization’s current account to the organization’s salary account and distributed between the personal accounts of the specified employees.

After the bank fulfills this order, it is necessary to create a document in 1C ZUP based on the document “Payment order” “Bank statement for salary transfer.”

We carry out this document and now the salaries of the employees are considered paid. It turns out that in order to pay you need to complete a chain of 3 documents:

That's all for today! Soon there will be new interesting materials on.

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Cash accounting.

At the last lesson, we continued to study the 1C Accounting 8 program and became acquainted with such elements as reference books. We reviewed the directories “Divisions”, “Cost Items”, “Other Income and Expenses”. We got acquainted with the documents. Created the first manual operation.

In this lesson we will study cash accounting. Money is the lifeblood of business! There is no business without money! Therefore, the company should always have cash accounting.

Let's look at how to keep track of cash. We will use documents such as incoming cash order (PKO), outgoing cash order (RKO). Let's see how a cash book is formed to record cash.

Let's consider accounting for non-cash funds. We will study “Payment orders”, documents “Receipt of funds” and “Write-off of funds”. In conclusion, I will show you how the 1C Accounting 8 program exchanges with the Client-Bank program, which can be installed on your computer. We will automatically upload payment orders from 1C Accounting 8 to the Client Bank and upload bank statements from the Client Bank to 1C Accounting 8.

At the end of the lesson you will be asked to do the first independent practical task.

We will begin our study of accounting for transactions related to cash flow in the 1C Accounting 8 program with an overview of the possibilities. Let's go to the "Bank and cash desk" section. In this section, logs of main documents are available:

payment orders and bank statements - by non-cash funds;
cash documents and advance reports related to cash;
management of fiscal registrars - we won’t manage it, so we’ll skip it;
advance invoices.

Non-cash funds (Payment orders, Receipt and write-off of funds, Exchange with Bank-Client)

Let's start with non-cash payments. In order to carry out a transaction on a bank account, we need to send a payment order to the bank. Let's go to the section "Bank and cash desk" "Payment orders".

The document is intended for preparing a printed form of a payment order. The document does not generate any movements.

The document can be entered based on the following documents: Invoice for payment of the supplier, Receipt (act, invoice), Receipt additional. expenses, Receipt of intangible assets, Report to the principal (principal) on sales, Report of the commission agent (agent) on sales, Return of goods from the buyer, Salary payment statement.

To fill out a payment order in accordance with current legislation, it is necessary to indicate the paying organization, the Bank account from which funds are transferred, the Recipient, the Recipient's Account, the Payment Amount and other details.

Details of the payer's TIN, Payer's checkpoint, and Payer's name are filled in automatically when selecting an Organization. Details of the recipient's TIN, recipient's checkpoint, and recipient's name are filled in when selecting the Recipient. If necessary, these details can be edited using the appropriate link. In the Type of payment field, in accordance with current legislation, it is indicated by Post, Telegraph, Urgent, Electronic or other value established by the bank. The order of payment is established in accordance with the law from 1 to 5.

If a payment order is issued to the budget (the switch is set to Transfer to the budget), then in accordance with current legislation additional details must be filled in. They are edited in a separate window, Payment details to the budget, which opens via a hyperlink on the payment order form. This includes filling out:

KBK - budget classification code. It is possible to specify the code as a 20-digit string or use an assistant. It allows you to determine the code by selecting its individual elements: the main income administrator (categories 1-3 KBK) and the type of income (categories 4-20) from the classifiers. The rules for filling out the remaining details are determined by the selected KBK.
OKTMO code - indicates the code of the territory (settlement) in which funds are mobilized.
UIN is a unique accrual identifier. If not provided by the recipient of funds, then 0 is indicated.

By clicking the Fill in payment order button with the type Transfer to the budget, the details of the register for payment of taxes and other payments to the budget can be filled in automatically.

A list of payment orders for paying taxes to the budget and making payments to extra-budgetary funds can be generated automatically by processing Generation of payment orders for paying taxes.

Click the “Create” button to begin drawing up a new document for payment to suppliers. You must immediately select the type of operation. By default, the system substitutes “Payment to supplier”. It is possible to select other required types of operations. Depending on the selected type of transaction, the set of details used in the payment order changes.

When issuing a payment order to pay a supplier, we need to indicate the recipient of the payment. Currently we do not have the required supplier in our program yet. When opening the corresponding details, select the “Create new” command. Let's fill in the details of the new counterparty:

Name: METRO CASH AND CARRY LLC
INN/KPP: 7704218694/ 774901001
OGRN: 1027700272148
Legal address: 125445, Moscow, Leningradskoye shosse, house No. 71G
Supply contract 77-45-6235 dated 01/25/2015
Account number 40708105400623000052 at JSC "RAIFFeisenBANK" BIC 044525700

We choose a contract. We indicate the payment amount of 250 thousand rubles. We check the order of payment in the payment order. We indicate the purpose of the payment. The completed document must be saved. Then you can print it. The printed form can be sent to the printer, then we sign it, certify it with a seal and transfer it to the bank.

Let's look at how a payment order for paying taxes is prepared. To demonstrate this, I'll create a manual entry. Using manual entries as of January 28, I will create debt on several tax accounts.

When we created our organization, based on the specified details, the 1C Accounting 8 program automatically created recipient counterparties to pay our taxes: the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund. In the “Directories” section in the “Bank and cash desk” group there is a hyperlink “Taxes and fees”. If you click on it, we will be able to set up tax payment details.

In the “Bank and Cash Office” section in the “Payment Orders” journal there is a “Payment of Taxes” button. It launches an assistant for preparing payment orders for tax payments.

The assistant is designed to generate a list of payment documents for paying taxes to the budget and making payments to extra-budgetary funds.

In the processing header you must indicate the organization and method of payment. For individual entrepreneurs, payment in cash through the bank's cash desk is supported.

The list of lines is filled with automatically calculated amounts. When filling out, the balances of account 68 “Settlements with the budget for taxes and duties” and 69 “Settlements with extra-budgetary funds” for the selected organization on a given date are analyzed.

The lines for which payment orders need to be generated must be checked. Payment documents are generated automatically by clicking the “Generate payment documents” button. After executing the command, a list containing the generated documents opens.

Payment documents are filled out based on the template specified in the register "Details for payment of taxes and other payments to the budget."

If you are a user of the bank-client or online banking program, you can transfer prepared payment orders to your program from the 1C Accounting 8 program. This will save you from the need for paperwork. The 1C Accounting 8 program supports a direct exchange option with the bank-client program - when the payment order immediately goes into your program, bypassing a special information exchange file. We will not consider such an exchange. Let's consider only the second option of sharing via a file. In the “Payment Orders” journal there is a “Download” button. It opens the exchange assistant window. When we first launch, we are informed that the program is not configured for exchange with a bank client and are offered to go to the settings. Setting up an exchange involves specifying the bank account through which we will exchange information; choosing the name of the bank client program into which we will upload your files; indications of exchange directories; exchange file encoding and some others.

After setting up the exchange, the assistant itself will return and indicate the period from January 28 to January 28. That day we had one payment order for 950 thousand rubles. After clicking the “Upload” button, all marked payment orders will be saved in the exchange file. Next, in your bank-client program, in the document import section, this file is indicated and payment orders will automatically be downloaded into your program.

Similarly, from the client bank program, you can download information into the 1C Accounting 8 program. To do this, in the exchange assistant, on the “Upload to 1C: Accounting” tab, specify the file with bank statements. The system says that there are documents and they have not yet been uploaded. If there are any counterparties that are not in our program, the system can create them automatically. By clicking the “Download” button, processing will create documents for receipts and debits from the current account.

Now, on January 12 of this year, we will register the receipt of 100,000 rubles into the current account under the loan agreement. Our Founder is the payer. Loan Agreement No. 1 dated January 12, 2015. The amount is 100 thousand rubles. Type of operation “Settlements for loans and borrowings”, settlement account 66.03 Click the “Carry out close” button.

Let's record another transaction on receipt of funds in bank statements. On January 20, the Founder paid the authorized capital in the amount of 10 thousand rubles.

In this way, in the 1C Accounting 8 program you can keep records of non-cash funds. Next, we will carry out several more operations in the part of the practical task, which you will perform independently.

Cash (PKO, RKO, Collection, Cash Book)

Let's start looking at cash transactions. In the “Bank and Cash Office” section, open the “Cash Documents” journal. The journal is very similar to the journal of bank documents; it contains documents on receipts and debits of cash. You can also print a cash book from it.

Let's start with the operation of receiving money to the cash register from a current account. Let’s create a receipt document with the transaction type “Receiving cash at the bank” dated January 13 in the amount of 100 thousand rubles. Credit account - 51 accounts. Accepted from: the current account from which we will debit the money. Reason: Receiving cash from the bank. Let's go through this document.

We create the document Cash receipt order. Type of transaction: Issue to an accountable person. The date is January 13. We indicate the recipient - open the list of available individuals. We choose our director, to whom we will give 100 thousand rubles. You can indicate passport data, application, basis and comments to this document. Let's see it through.

Documents can be printed: outgoing cash order, incoming cash order, you can print the register of documents.

The cash book can be automatically generated based on the posted cash documents.

Now let’s go to the “Bank and Cash Office” section of the “Advance Reports” journal and try to create an advance report.

The document is intended to reflect in the accounting of expenses of an employee of an organization at the expense of funds received by the employee on account.

When entering a document, you must indicate the following details in the header:

Accountable person - an employee of an organization who reports for the funds issued to him on account.
Stock- a warehouse to which goods, materials and other valuables purchased by an accountable person are received.

On the bookmark Advances information about the amounts received by the accountable person is filled in. Fill in the details:

Advance document- a document that reflected the employee’s receipt of funds for the report (Issue of cash, Write-off from a current account or Issuance of cash documents). When choosing Advance document requisites Advance amount, Currency And Issued are filled in automatically.
Spent- the actual spent part of the amount received for the report is indicated.

On the bookmark Goods information about inventory items purchased by the accountable person is filled in:

Nomenclature, Quantity, Price, Sum, % VAT, VAT filled with data on purchased values.
, Document Number And Document date
SF presented, indicate Supplier and fill in the fields Date SF And SF number. When conducting an advance report, in this case the document Invoice received will be automatically created.
To generate transactions for the receipt of inventory items from an accountable person, you must fill in the fields Account And VAT account. When choosing Nomenclatures details are filled in automatically according to the register of the Item Accounting Account.

On the bookmark Tara information about returnable packaging received by the accountable person from suppliers is filled in.

On the bookmark Payment information is provided on the amounts paid to suppliers for previously purchased goods, works and services or paid as an advance payment. Fill in the details:

Counterparty- the supplier to whom the payment was made.
Agreement - agreement with the counterparty. Must be in the form “With supplier”, “With principal (principal)” or “Other”.
Debt repayment - method of repaying debt to the supplier in the context of settlement documents. You must choose one of the possible methods: Automatically, According to document or Do not repay.
Calculation document - indicated only when choosing a debt repayment method According to the document. In this case, during the transaction, the debt will be repaid only according to the specified settlement document.
Sum- amount of payment to the supplier.
Amount of mutual settlements- amount of payment to the supplier in the settlement currency specified in Agreement.
Settlement account - accounting account in which the balance of the debt will be repaid upon posting. Not indicated when choosing a debt repayment method Do not repay.
Advance account - accounting account to which the part of the payment that remains undistributed after the repayment of the counterparty's debt is allocated.
Name input. document, Entrance number. document And Entry date. document must be completed to correctly generate the printed form of the expense report.

On the bookmark Other information about other expenses incurred by the accountable person is filled in (travel expenses, travel expenses, gasoline expenses, etc.):

Name of the document (expense), Document Number And Document date must be completed to correctly generate the printed form of the expense report.
If an invoice for purchased valuables is attached to the expense report, you must check the box SF presented, indicate Supplier and fill out the details Date SF And SF number. When conducting an advance report, in this case the document Invoice received will be automatically created. Checkbox Form of strict accountability is established if VAT deduction on travel expenses is made on the basis of the received strict reporting form. The created invoice is not registered in the Logbook of received and issued invoices.
Sum, % VAT, VAT filled in with data on expenses incurred.
To generate expense transactions, you must fill in the details Cost account (AC), analytics on this account and details VAT account. If the organization is a profit tax payer, the field is additionally filled in Cost account (CO) and analytics on this account. When choosing Nomenclatures Accounting accounts are filled in automatically according to the information register of the Item Accounting Account.

For document Advance report printed form AO-1 (Advance report) is provided

On the “Advances” tab, add the cash order for which the advance was issued.

On the “Goods” tab we indicate the expense document: check No. 542 dated January 15. Nomenclature - create a new position “Printer paper” with the Nomenclature Type “Materials”. Quantity 10, price 200 rub. VAT 18% = 360 rub. Supplier - let's create a new one:

Name: LLC "TC KOMUS",
INN/KPP: 7706202481/ 770601001
OGRN: 1027700432650
Address: 119017, Moscow, Staromonetny lane, building No. 9, building 1

Accounting account 10.01, VAT account 19.03.

On the “Payment” tab we indicate the document (expense): check No. 58 dated January 14. Counterparty - let's create a new one:

Name: CJSC "TMP No. 20"
INN/KPP: 7715030599/ 771501001
OGRN: 1027739037457
Address: 129282, Moscow, Polyarnaya street, building No. 39
Lease agreement 15/011 dated 01/14/2015

On the “Other” tab, you can indicate what services our accountable purchased.

For check 52 dated January 14, it is not necessary to indicate the nomenclature; you can immediately indicate the name of the expenses in the text version: “notary services.” In the amount of 5 thousand rubles. Without VAT. Expense allocation account: 26. Division: “Administration”, cost subconto: other expenses.

After recording the document, you can print the unified form AO-1 Advance report.

The consideration of bank cash transactions is now complete. You can proceed to completing an independent practical task.

Practical task

Supplement the manual operation dated January 28 with the following entries:

Dt 000 Kt 69.01 for 3000 rubles
Dt 000 Kt 69.11 for 30 rubles
Dt 000 Kt 69.02.7 for 3000 rubles
Dt 000 Kt 69.03.1 for 300 rubles

Mark the manual operation for deletion.

Create a payment order dated 02.02 payment to the supplier METRO CASH & CARRY LLC under Supply Agreement 77-45-6235 dated 01.25.2015 to account 40708105400623000052, JSC "RAIFFeisenBANK", in the amount of 1,500,000.00 rubles.

Register a receipt to the current account dated January 30, payment from the buyer, incoming number 56 dated January 30. Payer:

Name: LLC "ATAK"
OGRN: 1047796854533

The amount is 349,000 rubles. Offset of advances is automatic, VAT 18%.

Name: LLC "ATAK"
INN/KPP: 7743543232 / 774301001
OGRN: 1047796854533
Address: 125635, Moscow, Angarskaya street, building No. 13
Agreement with the buyer 5426/65552 dated 01/14/2015

The amount is 500,000 rubles. Offset of advances is automatic, VAT 18%.

Name: LLC "BILLA"
OGRN: 1047796466299

The amount is 2,500,000 rubles. Offset of advances is automatic, VAT 18%.

Complete a debit from the current account dated January 30. Other debits, incoming number 904258 dated January 30. Recipient:

The amount is 490 rubles. Monthly fee for the provision of services using the Sberbank Business Online system for January 2015. NDS is not appearing.

Complete a debit from the current account dated January 30. Other debits, incoming number 36666 dated January 30. Recipient:

Name: OJSC "SBERBANK OF RUSSIA"
INN/KPP: 7707083893/ 775003035

The amount is 600 rubles. Commission for maintaining the account "40702810638000067179" in rubles for the period from "01/01/2015" to "01/31/2015". NDS is not appearing.

Name: LLC "BILLA"
INN/KPP: 7721511903/ 774901001
OGRN: 1047796466299
Address: 109369, Moscow, Novocherkassky Boulevard, building No. 41, building 4
Agreement with the buyer 7458/85/96 dated 01/15/2015

The amount is 304,000 rubles. Offset of advances is automatic, VAT 18%.

Draw up an advance report dated January 26 Reporting to: director.

Purchased by receipt 555 dated January 16 “Printer paper” 1 pc. at a price of 200 rubles. + VAT 18%. Supplier TC Komus LLC. Invoice 84523659 from 16.01

Payment was made to the supplier ZAO "TMP No. 20" by check 60 dated January 16 under agreement 15/011 dated January 14 in the amount of 10,000 rubles.

Services were paid for by check 452 dated January 16 for photocopying documents in the amount of 500 rubles, excluding VAT. General running costs.

Generate invoices for advance payments for the 1st quarter.

Working with cash registers and cash documents is an integral part of accounting activities. It includes setting a cash limit, accounting for the receipt of funds through a cash receipt order (PKO) and accounting for expenses through an expenditure cash order (RKO). Let's consider each type of operation in order.

Cash limit

Every large organization that works with cash must set a cash limit - this is regulated by the Directive of the Bank of the Russian Federation. The exception is small companies and entrepreneurs. The established cash limit cannot be exceeded, but can be changed monthly; this must be documented, signed by management. Otherwise, you may receive a fine from the tax inspector.

The cash register limit or cash balance limit in the cash register is the maximum allowable amount of cash that can be kept in the cash register at the end of the working day.

Now let's find out how to set a cash limit in the program. To do this, go to the “Directories” menu tab, the “Enterprise” section, and the “Organization” directory. Go to the organization’s settings and in the top panel click “More”, select the item “Cash balance limits”:

We get into filling out the document. Press the “Create” button. In the window that opens, enter the date from which this setting will be effective, and enter the size of the cash register limit, that is, indicate the amount of cash that may be in the cash register.

Click “Save and close.” The limit is specified. This is a periodic adjustment. If, for example, we want a different limit to be in effect in a month, then we create a new document with the required date, indicate the size of the limit and apply it. All documents can be viewed in the journal:

Let’s now go to the “Bank and Cash Desk” menu tab and see what magazines the “Cash Desk” section includes:

Cash documents are incoming and outgoing cash orders;
Payments with payment cards are acquiring;
Advance reports – allow reporting to accountable persons;
Managing the fiscal registrar – 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 look at the cash documents in detail. Let's start with cash receipts. They are issued through the “Receipt” button. With the help of PCO, a large number of operations can be performed. This is determined by the item “Types of operations”:

Retail revenue;
Return from supplier;
Receiving cash from the bank;
Receiving a loan from a counterparty;
Repayment of the loan by the counterparty;
Repayment of a loan by an employee;

According to the document, the posting Dt50.01 - Kt62.01 is generated - receipt from the buyer.

After posting the document, the “Printing form details” setting appears at the bottom. Here you can specify the information that will be displayed when printing the PQ:

Adopted from - name of the organization;
Basis – document name and number;
Application;
A comment.

Printing is done through the key at the top of the “Cash receipt order (KO-1)” screen. We print it and send it for signature.

If a fiscal registrar is connected, then through the “Print check” button, which is located on the top panel, you can print a check. Please note that you can add an unlimited number of rows to the PKO. This was done so that payment could be divided either according to contracts or according to cash flow items. For example, let’s add another line, divide the amount of receipt and indicate the DDS item - “Other receipts”. And the settlement account is 62.01.

Let's review the document and see the generated transactions. The only thing that has changed is that this amount is divided into two parts:

Dt50.01 - Kt62.01 – payment from buyers;
Dt50.01 - Kt62.01 – other receipts.

Type of operation “Retail revenue”

Fields to be filled in:

Type of transaction – retail revenue;
The number and date are generated automatically;
Warehouse – indicate the retail warehouse;
Amount of revenue;
DDS item – retail revenue.

We check, we carry out. If necessary, we send it for printing and submit it for signature.

Type of operation “Return from an accountable person”

Here we fill in:

Number and date – skip;
Accountable person – enter the data from whom we accept the refund;
Sum;
If necessary, fill in the item “Printing form details” - it will be displayed when printing the PQR.

We print it and send it for signature.

Wiring for this type will look like this: Dt50.01 - Kt71.01.

Type of operation “Return from supplier”

To be filled in:

Type of transaction – return from an accountable entity;
Counterparty – the name of the organization from which we accept returns;
Amount of payment;
Agreement;
Everything else is filled out by the program itself;
If necessary, fill out the “Print Form Details”.
We carry it out, print it, and send it for signature. Wiring Dt50.01 - Kt60.01 is formed

Type of operation “Receiving cash at the bank”

In this case, you only need to enter the type of transaction and the amount, and the program will fill in all other parameters automatically. All that remains is to check and post the document. We print it and send it for signature. If you look at the posting, you will see the movement of funds from the current account to the cash desk: Dt50.01 - Kt51:

Type of operation “Receiving a loan from a counterparty”

Fill in:

Type of operation;
Counterparty – from whom we receive the loan;
Amount of payment;
Agreement – must be other;
DDS article – obtaining credits and loans;
Settlement accounts – 67.03.

We carry it out, print it, and send it for signature. Let's look at the entries: Dt50 - Kt67.03 – receiving a cash loan/credit.

Type of operation “Obtaining a loan from a bank”

Fill in the same way as the previous form, only in the “Counterparty” field you need to indicate the name of the bank. The counterparty must be entered in advance. The accounting account is entered here by default.

Type of operation “Loan repayment by counterparty”

Fill in:

Type of operation;
Counterparty
Amount of payment;
Agreement – in this form it should be “Other”;
Settlement accounts – 58.03 (Loans provided).

We carry it out. If necessary, fill out the “Print form details”, send it for printing and submit it for signature.

Type of operation “Repayment of loan by employee”

This type is filled out in the same way, only we indicate not the counterparty, but an individual. We write down the amount. We carry out and fill out the settings of the printed form if necessary. We print it and send it for signature. The posting will display Dt50.01 - Kt73.01 - receipts from loan repayments.

Type of operation “Other receipt”

Here you can specify any account, any analytics. Using the “Other receipt” operation, you can process all those transactions that were considered earlier.

If there is a need to capitalize the receipt of funds in foreign currency, then you need to enter account 50.21 (Cash of the organization in foreign currency). The choice of currency that is needed becomes available. At the cash desk, similar to bank documents, currency is revalued and exchange rate differences are calculated.

Expense cash orders

Now let's look at expense cash orders (RKO). They are drawn up in the “Cash Documents” journal, using the “Issue” button. Filling is similar to PKO, only the operation is reversed. With the help of RKO you can draw up the following documents:

Payment to the supplier;
Return to buyer;
Issuance to an accountable person;
Payment of wages according to statements;
Payment of wages to the employee;
Payment to an employee under a contract;
Depositing cash into the bank;
Repayment of the loan to the counterparty;
Repayment of the loan to the bank;
Issuing a loan to a counterparty;
Collection;
Payment of deposited wages;
Issuing a loan to an employee;
Other expenses.

RKOs differ from PKOs in certain 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 transaction “Payment to an employee under a contract”

Fill in the same way for a specific recipient. The DDS item 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 wages are wages that an employee for some reason could not receive on time within the period established by the organization. Filled out.

The activities of any business entity are accompanied by situations where cash is required. They are used to carry out urgent mutual settlements with clients, suppliers, accountable entities; they are used to pay salaries, pay expenses, etc. Control of cash accounting in an institution occurs thanks to the cash book, expenditure and receipt cash orders.

In the cash register of an enterprise, money appears as a result of mutual settlements with customers, from the bank, returns from suppliers, accountable entities, obtaining a loan or loan and other incoming transactions. The main document documenting the receipt of cash is the cash receipt order (PKO).

Definition of POQ

The primary accounting form is the cash receipt order. It is needed to keep records of cash transactions. The arrival of funds at the institution's cash desk is accompanied by printing or issuing a receipt order. The type of receipt form is generally accepted (KO-1), it can be found in the album with unified forms for recording cash transactions and inventory results.

The cash receipt order in 1C was created according to the KO-1 form. With its help, automatic and quick recording of processes associated with the arrival of cash at the cash desk takes place. Using any form of document is prohibited by law. The cash receipt order and the receipt attached to it are filled out in accordance with Art. 13, art. 19-21 “Procedure for conducting cash transactions in the Russian Federation.”

The printed form must be signed by the chief accountant or another person with the appropriate authority received in accordance with the written confirmation of the manager. The tear-off receipt is signed by the chief accountant, the cashier who accepted the money. A stamp is placed on the receipt, as well as on the cash receipt order, and then it is given to the person who brought the money to the cash desk.

Screen form of PKO in 1C 8.3

Working with a cash register in 1C begins with creating a cash receipt order. The algorithm of actions is simple:

On the right side of the program screen, click on the “Bank and Cash Desk” tab;

Photo No. 1 “Bank and cash desk tab”:

In the menu that appears, we find the “Cash” subsection and in it select Cash documents – Receipts – Receipt cash order;
Click on the “Receipt” button. It has a rectangular shape with the inscription “Admission” and a green cross;
After which the electronic form of the document will open, as shown in Figure 2.

Photo No. 2 “PKO screen form”:

It is worth noting that the form filled out electronically is printed in one copy. Any corrections in it are unacceptable. After signing, the seal is placed in a unique way - most of it goes on the tear-off receipt, and the other part is stamped on the cash receipt itself. Then the receipt order is recorded in journal No. KO-3. This document is also automated in 1C. You can track cash flow at any time using this PKO and cash settlement register.

Correct filling of PKO in 1C 8.3

A cash receipt order in 1C is programmed in such a way that it can perform several different operations, which are reflected differently in accounting. If a receipt order is open on the screen, as in Figure No. 2, then you can fill it out, taking into account who the money is coming to the cashier from. This affects the choice of transaction type and accounting account. The example below considers the transaction type “Receiving cash from a bank”.

Filling procedure:

Next, click on the “Post” button, the document is automatically assigned a serial number. PKO numbers are strictly one after another;
By clicking on the Dt/Kt button, the transactions generated by the program will be visible, an example in Figure No. 5.

Photo No. 5 “Cash receipt”:

The cash receipt order in 1C has been generated. Now you can post it, record it and print it by clicking on the “Cash receipt order” button; a printer icon is drawn next to the button. What a printed sample of the PKO looks like can be seen in image No. 6.

Photo No. 6 “Printed form of cash receipt order”:

Signatures and a seal are placed at the bottom of the document, and the receipt is separated from the cash receipt order along the breaking line. The receipt, as stated above, is given to the person who deposited the money, and the order remains in the accounting department.

Returning to the “Bank and Cash Desk” section, subsection “Cash Desk” - “Cash Documents”, you will see the executed order. It is marked with a green tick. In the subsection “Bank” - “Bank Statements” on the date of drawing up the Receipt Order at the bottom of the dialog box you will see how much money was written off from the current account on that day and how much was received. The amount “Written off” will include 50 thousand rubles, which the organization received at the cash desk from its bank account. See image #8.

Photo No. 8 “Cash documents”:
Photo No. 9 “Bank statements”:

A cash receipt order in 1C can be changed manually; to do this, you need to select a document, click on “Document Movement”, check the “Manual adjustment” box and make the necessary changes and amendments to the posting.

Working with the cash book in 1C 8.3 and the cashier’s report

The cash book in 1C displays all cash flows in the enterprise, both their receipts and write-offs. Any organization with a cash register must maintain only one cash book. It is numbered, laced, sealed with wax or mastic seal. The number of sheets in the book is certified by the signatures of the chief accountant and the head of the enterprise.

After the cashier issues or receives funds to the cash register according to orders, he is obliged to make an entry about this in the cash book. At the end of each day, the cashier calculates the total for the day, withdrawing the remaining money in the cash register for the next day. He transmits this information to the accounting department in the form of a cashier's report. This is the detachable part of the cash book, i.e. its complete duplication for the whole day. Expenditure and receipt cash forms are given together with the cashier's report against signature in the cash book.

The 1C program has made the routine work of accounting easier. Now a cashier’s report in 1C is generated with one click of a button. It is compiled thanks to the created cash receipt orders and cash settlement orders, based on transactions where there is account 50.01 “Cash of the organization”.

Step-by-step generation of a cash book and cashier’s report in 1C:

In the left column of the menu, select “Bank and cash desk”;
In the “Cashier” subsection, select the “Cash documents” item. This item displays all PKOs and RKOs, carried out, deleted and not carried out. It will be possible to see the currency of these transactions, numbers and dates of documents, names of counterparties and types of transactions;
Then click on the “Cash Book” button and a printed form of the document is displayed on the screen, here you select the number for which you need a report and organization, example in picture No. 10.

Photo No. 10 “Cash book”:

The cash book in 1C has a unified form. This is the approved form No. KO-4. The document displays:

How much money was there at the beginning of the day;
Turnover per day, i.e. income and expenses, it is indicated from whom the income came or to whom the funds were issued;
The total for the day is noted and the final balance at the end of the day is displayed;
Details of the organization, date of creation of the cash book;
Sheet numbers, full name chief accountant, accountant, cashier and head of the enterprise, places for their signatures and seal.

From picture No. 10 you can see that the cash book is created automatically in two copies. One of them is the cashier’s report in 1C, which is transferred to the accounting department, the other remains with the cashier.

When you choose a non-specific day, but an arbitrary period for the formation of a cash book, then it will be formed for each cash day with serial numbering: sheet 1, sheet 2, etc. The report can be created separately for different currencies or general for all cash desks, but in Russian rubles. If one day is taken for the reporting period, then the amount taken from the cash desk to pay salary for this date is additionally displayed.

Photo No. 11 “Journal of cash documents”:

The KO-4 report can be compiled in another way. To do this, you need to go to “Bank and Cash Office”, select the subsection “Reports” - “Cash Book”. This subsection does not always display the necessary reports; to add them there, you need to click on the “Navigation settings” button at the top of the screen, it looks like a gear, and drag the necessary reports from the drop-down list from left to right. Here you also select report KO-3 - this is the Journal of Cash Documents, an example is shown above in picture No. 11.