Charts of accounts- these are application configuration objects. Each of them allows you to describe a set of synthetic accounts designed to group information about economic activity enterprises. By setting up the chart of accounts, the required accounting system is organized.

Structure

Charts of accounts support a multi-level hierarchy "account - subaccounts". Each chart of accounts can include the required number of first level accounts. The required number of subaccounts can be opened for each account. In turn, each subaccount can have its own subaccounts - etc. The number of nesting levels of subaccounts in the 1C:Enterprise 8 system is unlimited:

Creation and editing of invoices can be performed both by the developer (predefined accounts) and by the user while working with the application solution. However, the user cannot delete accounts created by the developer.

It is possible to maintain analytical accounting for any account or subaccount. When creating and editing a chart of accounts, you can assign the required number of subaccounts - analytical accounting objects - to the required account or subaccount:

In order to be able to specify subcontos for accounts, the chart of accounts is linked to a chart of characteristics types, which describes the types of subcontos used for this chart of accounts:

For each account, you can set several accounting characteristics, for example quantitative and currency. In addition, you can set several signs of subconto accounting (for example, total, quantitative, currency). Signs of subconto accounting allow you to set the sign of the use of one or another type of subconto in the formation of predefined accounts.

Also, a number of additional information can be associated with each account and sub-account, which is stored in the details. For example, this could be a sign that prohibits the use of an account in transactions:

Chart of accounts forms

In order for the user to view and modify the data contained in the chart of accounts, the system supports several forms of presentation of the chart of accounts. The system can automatically generate all the necessary forms; along with this, the developer has the opportunity to create his own forms, which the system will use instead of the default forms:

List Form

To view the data contained in the chart of accounts, use the list form. It allows you to navigate through the plan, view accounts in a hierarchy and as a simple list, add, mark for deletion, and delete accounts. The list form allows you to sort and select the displayed information according to several criteria:

The chart of accounts built into 1C:Accounting 8 (rev. 3.0) has its own specifics. Thus, additional accounts that are not reflected in the Chart of Accounts have been added to it accounting..., approved Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n. In accordance with the instructions, the content of the subaccounts shown in the Chart of Accounts may be clarified. From the article you will learn about the possibilities of setting up analytical accounting accounts in the program, as well as how to create accounting entries. The entire described sequence of actions and drawings are made in the new “Taxi” interface.

Concept of accounting accounts

To maintain accounting, you need a certain tool. This tool is accounting accounts, which allow you to register any business transaction in monetary terms.

Accounting is an orderly system for collecting, registering and summarizing information in monetary terms about the state of property, liabilities and capital of an organization and their changes through a continuous, continuous and documentary reflection of all business transactions.

A business transaction is an event that characterizes individual business actions (facts) that cause changes in the composition, location of property and (or) sources of its formation

Each business transaction is reflected simultaneously on two accounting accounts as follows: one entry indicates the disposal of a certain amount of money ( credit), and the second is receipt ( debit) the same amount, but in a different place or to a different owner. This registration system is called double entry method, and for the first time its application was described by the Italian mathematician, the Franciscan monk Luca Pacioli in 1494 in a book, one of the parts of which was called "Treatise on Accounts and Records".

When using the double entry method, a relationship arises between two accounts, which is called correspondence, and the accounts themselves - Corresponding.

An accounting account is a method of current interconnected reflection and grouping of property by composition and location, by the sources of its formation, as well as business transactions according to qualitatively homogeneous characteristics, expressed in monetary, natural and labor measures.

For each homogeneous group of property and the sources of its formation, a separate account is used, which reflects the balance ( balance) of this group at the beginning of the accounting period and all changes caused by business transactions. As mentioned earlier, every account has two sides: debit and credit. The sum of all transactions reflected in the debit of the account is called debit turnover; the amount of all transactions reflected on the loan - credit turnover. The result of measuring the balance (balance) at the beginning of the accounting period, debit and credit turnover is determined as the balance (balance) of the account at the end of the accounting period. It is on the basis of these balances that the balance sheet is formed.

Balance sheet- one of the main forms financial statements, which characterizes the property and financial condition of the organization in monetary value as of the reporting date

The balance consists of asset And liabilities. The assets group economic assets according to their composition and location, and the liabilities group the sources of funds. A feature of the balance sheet is the equality of the totals of assets and liabilities.

The diversity and multiplicity of accounting objects necessitates the use of a large number of different accounts. For correct application The following classifications of accounting accounts are used:

in relation to the balance sheet (balance sheet and off-balance sheet, and balance sheet are divided into active, passive and active-passive);

• according to the level of detail of the obtained indicators (synthetic, subaccounts, analytical);
• by purpose and structure of accounts (main, regulatory and operational);
• by economic content (accounts for accounting for economic assets, accounts for accounting for economic processes, accounts for accounting for sources of funds), etc.

The objects of accounting of an economic entity are:

1. facts of economic life;
2. assets;
3. obligations;
4. sources of funding for its activities;
5. income;
6. expenses;
7. other objects if it is established by federal standards.

A systematic list of accounting accounts is contained in the Chart of Accounts.

Chart of accounts for accounting in "1C: Accounting 8"

Chart of accounts is a system of accounting accounts that provides for their number, grouping and digital designation depending on the objects and purposes of accounting. The Chart of Accounts includes both synthetic (first-order accounts) and related analytical accounts (sub-accounts or second-order accounts). The information accumulated on such synthetic accounts allows us to obtain a complete picture of the state of the enterprise’s funds in monetary terms.

The chart of accounts for accounting financial and economic activities of organizations and instructions for its application were approved by order of the Ministry of Finance of the Russian Federation No. 94n dated October 31, 2000 (hereinafter referred to as the Chart of Accounts and Instructions).

An organization can clarify the content of the subaccounts shown in the Chart of Accounts, exclude and combine them, and also introduce additional subaccounts.

According to the Chart of Accounts, accounting must be organized at enterprises of all sectors of the national economy and types of activities (except for banks and budget institutions) regardless of subordination, form of ownership, organizational and legal form, keeping records using the double entry method. Instructions for using the Chart of Accounts solve several problems simultaneously:

• regulates issues related to the basic methodological principles of accounting;
• leads brief description synthetic accounts and subaccounts opened for them;
• reveals the structure and purpose of accounts, the economic content of the facts of economic life generalized with their help;
• reveals the accounting procedure for the most common business transactions using standard correspondence accounts.

Each account with its own name and digital number or several accounts corresponds to a specific item balance sheet.

The chart of accounts, approved by order of the Ministry of Finance dated October 31, 2000 No. 94n, is included in all configurations of “1C: Accounting 8”. In version 3.0, access to the chart of accounts is provided via the hyperlink of the same name from the section Main(Fig. 1).

Rice. 1. Chart of accounts for accounting in “1C: Accounting 8” (rev. 3.0)

If you highlight a specific account with the cursor, you can get additional information about it:

• by button Account Description- get acquainted with the description of the accounting account;
• by button Posting journal- view entries in the posting journal.

By button Seal you can print the chart of accounts in the form of a simple list of accounts or a list with detailed description each account.

The chart of accounts is common to all organizations whose records are maintained in the information base.

Let us consider in more detail the classification of accounting accounts using the example of a chart of accounts built into 1C: Accounting (rev. 3.0).

Active and passive accounts

In accordance with the division of the balance sheet into assets and liabilities, active and passive accounting accounts are distinguished.

Active accounts - accounting accounts designed to record the status, movement and changes in economic assets by their types.

Active accounts display information about the funds (in monetary terms) that the organization has at its disposal (funds in bank accounts, at the cash desk, property in storage and in operation).

Features of active accounts:

• the opening balance is recorded in the debit of the account;
• the increase in economic assets is recorded in the debit of the account;
• a decrease in economic assets is recorded in the account credit;
• The final balance is recorded as the debit of the account.

Passive accounts - accounting accounts designed to account for the state, movement and changes in the sources of own and borrowed funds of the enterprise, their intended purpose.

Passive accounts display information about the types of capital, profits and liabilities of the enterprise.

Features of passive accounts:

• the opening balance is recorded on the account credit;
• an increase in the source of economic funds is recorded in the account credit;
• a decrease in the source of funds is recorded in the debit of the account;
• The ending balance is recorded on the credit of the account.

In addition to active and passive accounts in accounting, there are accounts that have signs of active and passive accounts at the same time. They are called active-passive accounts.

Active-passive accounts are accounts that reflect both the property of the organization (as on active accounts) and the sources of its formation (as on passive accounts).

The need for these accounts arises when their economic nature may change in the relationship between the enterprise and its counterparties. For example, if an enterprise uses borrowed funds, then it has accounts payable to other organizations or individuals who are creditors of this enterprise.

If the enterprise is owed by other organizations or individuals, then these debtors are called debtors, and their debt to the enterprise is called receivable.

There are two types of active-passive accounts:

With a one-sided balance - debit or credit (for example, account 99 “Profit and Loss”);

With a bilateral (expanded) balance - debit and credit at the same time (for example, account 76 “Settlements with different debtors and creditors”).

When drawing up a balance sheet, debit balances on active-passive accounts are reflected in assets, and credit balances in liabilities. Since active, passive and active-passive accounts correspond to the asset and liability items of the balance sheet, they are therefore usually called balance sheet accounts. In the Chart of Accounts, balance sheet accounts have a two-digit code (from 01 to 99).

In the chart of accounts built into “1C: Accounting 8” (rev. 3.0), the sign of an active, passive and active-passive account is indicated in the column View.

Active accounts (attribute A is indicated in the Type column) include the following accounts (Fig. 2):

• 01 “Fixed assets”;
• 03 “Profitable investments in material assets”;
• 04 “Intangible assets”;
• 08 “Investments in non-current assets”;
• 09 “Deferred tax assets”;
• 10 "Materials";
• 11 “Animals in cultivation and fattening”;
• 15 “Procurement and acquisition of material assets”;
• 19 “VAT on acquired values”;
• 20 "Main production";
• 23 “Auxiliary production”;
• 25 “General production expenses”;
• 26 “General business expenses”;
• 28 “Defects in production”;
• 29 “Service industries and farms”;
• 41 "Goods";
• 43 " Finished products»;
• 44 “Sales expenses”;
• 45 “Goods shipped”;
• 46 “Completed stages of work in progress”;
• 50 "Cashier";
• 51 “Current accounts”;
• 52 “Currency accounts”;
• 55 “Special bank accounts”;
• 57 “Translations on the way”;
• 58 “Financial investments”;
• 97 “Deferred expenses”.

Rice. 2. Active accounts in “1C: Accounting 8” (rev. 3.0)

To passive accounts (in the column View sign indicated P) include the following accounts (Fig. 3):

• 02 "Depreciation of fixed assets";
• 05 “Amortization of intangible assets”;
• 14 "Reserves for depreciation of material assets";
• 42 “Trade margin”;
• 59 "Provisions for depreciation of financial investments";
• 63 "Provisions for doubtful debts";
• 66 “Calculations according to short-term loans and loans";
• 67 "Settlements on long-term credits and loans";
• 77 "Deferred tax liabilities";
• 80 “Authorized capital”;
• 82 “Reserve fund”;
• 83 “Additional capital”;
• 86 "Target financing";
• 98 "Deferred income".

Rice. 3. Passive accounts in "1C: Accounting 8" (rev. 3.0)

To active-passive accounts (in the column View sign indicated AP) include the following accounts (Fig. 4):

• 16 "Deviation in the value of material assets";
• 40 "Output of products (works, services)";
• 60 "Settlements with suppliers and contractors";
• 62 “Settlements with buyers and customers”;
• 68 “Calculations for taxes and fees”;
• 69 “Calculations according to social insurance and provision";
• 71 “Settlements with accountable persons”;
• 73 “Settlements with personnel for other operations”;
• 75 “Settlements with founders”;
• 76 “Settlements with various debtors and creditors”;
• 79 “Intra-economic calculations”;
• 84 “Retained earnings (uncovered loss)”;
• 90 "Sales";
• 91 “Other income and expenses”;
• 96 “Reserves for future expenses”;
• 99 "Profits and losses."

Rice. 4. Active-passive accounts in “1C: Accounting 8” (rev. 3.0)

Off-balance sheet accounts

Organizations may use funds in their activities that do not belong to them (rented fixed assets, goods accepted on commission, etc.). The opposite situation may also occur: the organization’s funds, which belong to it by right of ownership, are transferred to the outside (for processing, as security for obligations and payments, etc.). To reflect these funds in accounting and to control them, off-balance sheet accounts are used, which got their name due to the fact that they are not included in the balance sheet totals and are reflected behind the balance sheet.

Off-balance sheet account is an account designed to summarize information about the presence and movement of values ​​that do not belong to a business entity, but are temporarily in its use or disposal, as well as to control individual business transactions

Off-balance sheet accounts also account for reserve funds of banknotes and coins, strict reporting forms, check and receipt books, letters of credit for payment, etc.

Off-balance sheet accounts, defined in the Chart of Accounts, approved by Order of the Ministry of Finance of the Russian Federation No. 94n, have a three-digit digital code (from 001 to 011). In addition to these accounts, a group of off-balance sheet accounts that have an alphabetic or alphanumeric code has been added to the chart of accounts used in 1C:Accounting 8 (rev. 3.0) (Fig. 5). The off-balance account indicator is set in the column Zab.

These additional off-balance sheet accounts provide analytical accounting for the following objects:

• goods in the context of customs declaration data;
• material assets written off in accounting and tax accounting, but actually in operation and registered with financially responsible persons;
• used depreciation premium for each fixed asset;
• income and expenses not taken into account for income tax purposes;
• retail revenue when combining different taxation systems, as well as when using cash and non-cash payments;
• settlements with buyers when combining the simplified tax system with other taxation systems.

Rice. 5. Off-balance sheet accounts in “1C: Accounting 8” (rev. 3.0)

An active-passive auxiliary account is intended for entering initial balances in the program 000 .

Synthetic and analytical accounts

According to the method of grouping and summarizing accounting data, active and passive accounting accounts are divided into synthetic and analytical.

Synthetic accounts are accounting accounts designed to record the availability and movement of enterprise funds, their sources and processes performed in a generalized form. Reflection of economic assets and processes in a generalized form on synthetic accounts is called synthetic accounting

Synthetic accounts are grouped according to certain characteristics and are intended to summarize information about certain types of property, liabilities, capital, and financial results.

Synthetic accounts are first-order accounts and are designated in the Chart of Accounts by two-digit numbers (from 01 to 99). Examples of synthetic accounts:

• 01 “Fixed assets”;
• 10 "Materials";
• 50 "Cashier";
• 51 “Current accounts”;
• 41 "Goods";
• 43 “Finished products”;
• 70 "Settlements with personnel for wages";
• 80 “Authorized capital”, etc.

Some synthetic accounts do not require analytical accounting (“Cash Office”, “Cash Accounts”), so they are called simple. Synthetic accounts that require analytical accounting are called complex(“Materials”, “Investments in non-current assets”, “Goods”). Analytical accounts are intended to reveal the contents of synthetic accounts.

Analytical accounts are accounting accounts intended for detailing and specifying information about the availability, condition and movement of certain types of property, obligations and transactions. Analytical accounts are opened in development of a certain synthetic account in the context of its types, parts, articles and, where required, with an assessment of information in physical, labor and monetary terms. Reflection of business assets and processes in detailed form on analytical accounts is called analytical accounting.

Analytical accounts can be opened for active, passive and active-passive synthetic accounts

There is an inextricable relationship between synthetic and analytical accounts:

• the opening balance for all analytical accounts opened for this synthetic account is equal to the opening balance of the synthetic account;
• the turnover of all analytical accounts opened using this synthetic account must be equal to the turnover of the synthetic account;
• the final balance for all analytical accounts opened for this synthetic account is equal to the final balance of the synthetic account.

For a detailed description of accounting objects, second (and sometimes third) order accounts are opened for some synthetic accounts - subaccounts. Subaccounts are necessary to obtain aggregated indicators for analysis and balance sheet preparation and are an intermediate link between the synthetic account and the analytical accounts opened to it.

To implement analytical accounting in 1C:Accounting 8, an application program object is used (not to be confused with an accounting object!) - Plan of characteristics types. This object describes possible characteristics - Types of self-supporting subcontos(hereinafter referred to as the types of sub-contos), in the context of which it is necessary to keep analytical records of funds and their sources, for example, Nomenclature, Contractors, Agreements etc.

Directories, types of documents and other program objects can be set as a subconto type.

"1C: Accounting 8" comes with a predefined list of subconto types, in addition to which the user can enter an unlimited number of new subconto types.

Each account or subaccount can contain its own set of subaccount types, but the maximum number of subaccount types for one account (subaccount) cannot exceed three.

For example, for synthetic account 10 “Materials” in “1C: Accounting 8” (rev. 3.0) there are eleven sub-accounts (Fig. 6):

• 10.01 “Raw materials and supplies”;
• 10.02 “Purchased semi-finished products and components, structures and parts”;
• 10.03 “Fuel”;
• 10.04 “Containers and packaging materials”;
• 10.05 “Spare parts”;
• 10.06 “Other materials”;
• 10.07 “Materials transferred for processing to third parties”;
• 10.08 “Building materials”;
• 10.09 “Inventory and household supplies”;
• 10.10 “Special equipment and special clothing in the warehouse”;
• 10.11 “Special equipment and special clothing in operation.”

The following sub-accounts have been opened for the second order account 10.11:

• 10.11.1 “Special clothing in use”;
• 10.11.2 “Special equipment in operation.”

Most subaccounts of account 10 support analytical accounting using the following types of subaccounts: Nomenclature, Lots, Warehouses. However, due to their specificity, some subaccounts may contain a different set. For example, in subaccount 10.07 the following types of subconto are used: Counterparties, Nomenclature, Parties, and in the third-order subaccount 10.11.1: Nomenclature, materials in use, Employees of organizations.

Rice. 6. Sub-accounts and sub-accounts established for account 10 "Materials"

If a subaccount is opened for a first or second order account, then in this case the “head account” is prohibited from using it in transactions using the flag The account is a group and is not selected in transactions (Fig. 7). Accounts prohibited for use in postings are highlighted in the Chart of Accounts with a yellow background.

In the chart of accounts "1C: Accounting 8" for each type of sub-account, additional accounting characteristics can be established:

• RPM only– setting this characteristic is advisable in the case when accounting for balances by subconto does not make sense, for example, for types of subconto Cash flow items, Cost items;
• Summova- setting this attribute is advisable in most cases of subconto (exception: CCD numbers, Countries of origin and so on.).

Types of accounting for accounts in "1C: Accounting 8" (rev. 3.0)

Accounts of all orders included in the chart of accounts "1C: Accounting 8" (rev. 3.0) can additionally support the following types of accounting:

• currency accounting;
• quantitative accounting;
• accounting by departments;
• tax accounting (for income tax).

The currency accounting indicator (including accounting in conventional units) is set in the column Shaft.(Fig. 8).

Rice. 8. Accounts with a sign of currency accounting

An entry for the debit or credit of an account with an established sign of currency accounting, along with the amount in rubles, will also contain a foreign currency amount. Accordingly, using any standard program report (account balance sheet, account analysis), which uses accounts with the currency accounting feature, you can analyze accounting data, both in ruble and currency equivalent.

One of the options for analytical accounting is quantitative accounting. This is accounting in physical terms (pieces, kilograms, etc.) and is used, as a rule, to ensure the safety of property, including monetary documents and securities.

The quantitative accounting attribute is set in the column Number. Examples of accounts and sub-accounts where quantitative accounting is supported:

• 07 “Equipment for installation”;
• 08.04 “Acquisition of fixed assets”;
• 10 "Materials";
• 20.05 “Production of products from customer-supplied raw materials”;
• 21 “Semi-finished products of own production”;
• 41 "Goods";
• 43 “Finished products”;
• 45 “Goods shipped”;
• 58.01.2 “Shares”;
• 80 “Authorized capital”;
• 81 “Own shares”;
• 002 “Inventory assets accepted for safekeeping”, etc.

As a rule, quantitative accounting is used simultaneously with sum accounting, although there are exceptions, for example, the off-balance sheet account of the customs declaration “Accounting for imported goods by cargo customs declaration numbers” supports quantitative accounting in the absence of sum accounting.

Another standard setting of the accounting chart of accounts built into 1C: Accounting 8 is the ability to keep track of costs by department. This setting allows you to detail costs by departments involved in the process of producing products or providing services. This process can be either simple, single-process, or complex, having several stages, which, depending on the type of activity, complexity of the product and the required resources, can take place in one or several departments. Accounting accounts that support accounting by division are marked with a flag in the column Other(Fig. 9).

Rice. 9. Accounts with the attribute of accounting by division

Starting with version 3.0.35 in the 1C: Accounting 8 program, it became possible to disable cost accounting by division for those small and medium-sized enterprises that do not maintain such analytical accounting. To do this, you just need to uncheck the flag on the tab Production in the settings form accounting parameters, then save the setting. Disabling cost accounting by department will be reflected in the column Other- it will be empty for all accounts of any order.

Tax accounting for income tax is carried out in the program simultaneously with accounting in the accounting accounts. Accounting accounts on which data is recorded tax accounting, are determined by the sign in the column WELL(Fig. 10).

Rice. 10. Accounts with tax accounting features

Working Chart of Accounts

Not all accounts provided for in the Chart of Accounts are used in the economic activities of a particular enterprise. At the same time, if facts of economic life arise, correspondence for which is not included in the standard scheme proposed by the Chart of Accounts, enterprises can supplement it, observing the basic methodological principles of accounting established by the Instructions. Thus, enterprises can clarify the contents of individual accounts, exclude and combine them, as well as introduce additional sub-accounts, thus using their working chart of accounts.

A working chart of accounts is a list of accounts that are used in accounting for transactions in a particular organization.

The user can add new accounts, subaccounts and types of subaccounts to the 1C:Accounting 8 chart of accounts. When adding a new account, you need to set its properties:

• setting up analytical accounting;
• tax accounting (income tax);
• accounting by departments;
• currency and quantitative accounting;
• signs of active, passive and active-passive accounts;
• signs of off-balance sheet accounts.

Analytical accounting settings are types of subaccounts that are set as properties of accounts. For each account, analytical accounting can be maintained in parallel using up to three types of subaccounts. You are given the opportunity to independently add new types of subcontos.

When adding a new type of subconto, additional accounting characteristics can be set: RPM only And Summova.

Please note that currently regulatory accounting reporting does not take into account accounts created by the user, so when filling out accounting reporting forms they will have to be adjusted manually.

The 1C:Enterprise system provides the user with flexible options for setting up working charts of accounts. Creation of a chart of accounts is carried out in Configurator. In the 1C:Enterprise system there can be several charts of accounts and accounting for all charts of accounts can be maintained simultaneously.

Charts of accounts in the 1C:Enterprise system support a multi-level hierarchy of “account - subaccounts”. Each chart of accounts can include an unlimited number of accounts of any level.

For each chart of accounts, there are predefined accounts and subaccounts that are closed for modification and deletion by the user. They are also created at the task configuration stage.

Visually, in the 1C:Enterprise mode, predefined accounts differ from user-created accounts by the appearance of icons (Fig. 11).

Rice. 11. Predefined and custom accounts in the chart of accounts "1C: Accounting"

Reflection of business transactions in “1C: Accounting 8”

Reflection of a business transaction on the accounting accounts using the double entry method is carried out through accounting entries.

An accounting entry or accounting formula is a correspondence of accounts indicating the amount of transactions

The accounting entry is compiled only on the basis of primary accounting documents. Primary accounting documents include orders, contracts, acceptance certificates, payment orders, cash receipts and expense orders, invoices, orders, receipts, sales receipts, etc.

Primary documents are supporting documents on the basis of which accounting records are maintained and which certify the facts of business transactions. The primary document is drawn up at the time of the relevant transaction or immediately after its completion.

In general, to draw up a posting you need to:

• determine the essence of changes occurring with accounting objects as a result of a completed business transaction;
• select, according to the Chart of Accounts, suitable accounts for recording the amount of a business transaction using the double entry method - debit and credit.

After determining the correspondence of accounts as a result of this operation, an accounting entry is drawn up. If a transaction corresponds to only two accounts (one for debit, the other for credit), then it is called simple. Accounting entries in which more than two accounts interact - complex wiring.

You can make accounting entries in 1C:Accounting 8 through standard configuration documents and through manually entered transactions.

The document “1C: Accounting 8” allows you to enter information about a certain business transaction into the accounting system, record the date and time of the transaction, the amount and content of the transaction. Examples of program documents: Receipt of goods and services, Expenses cash warrant, Receipt to the current account, Depreciation and depreciation of fixed assets etc.

Based on the document, accounting entries are automatically generated and recorded in the accounting registers (each accounting entry corresponds to one entry in the accounting register), and entries are also entered into specialized information registers and accumulation registers. In the 1C:Enterprise system, accounting for a business transaction is always associated with the document that generated it: if the document needs to be edited, then when it is edited, the entries in the registers will be created anew, and when the document is deleted, the entries in the registers will also be deleted.

Using the document "1C: Accounting 8" you can also obtain a printed form of the primary document, for example Payment order , Advance report etc.

In general, standard accounting system documents can generate accounting entries in various combinations, entries in special registers, and also offer or not offer printed forms of primary accounting documents, for example:

• in document Buyer's invoice a printed form is available, but there are no entries in the accounting register and in special registers;
• in document Receipt to the current account– there can be only one simple accounting entry, and there is no (unnecessarily) printed form of the document;
• document Sale of goods and services contains a whole group of accounting entries, entries in registers, and also supports several options for printed forms.

You can view transactions using the button DtKt both from the document form and from the list of documents form. If the automatically created records for some reason do not satisfy the user, then in the form for viewing document movements, you must set the flag Manual adjustment (allows editing of document movements). This flag allows you to add new and edit existing document movements; the automatic generation of movements is disabled. After the flag is removed Manual adjustment... the document will be re-posted, and the movements will be restored automatically by the posting algorithm (Fig. 12).

Rice. 12. Form for viewing document movements

In the accounting register form (section Operations hyperlink Posting journal) information in the list can only be viewed (Fig. 13). To find the necessary information, it is advisable to use the list selection and sorting settings.

Rice. 13. Accounting register

If the user does not find the business transaction he needs among the standard documents of 1C:Accounting 8, then in this case, to create the required set of accounting register entries (and other special registers), manual Operation(Chapter Operations, hyperlink Manual entries).

You can check the correctness of manually entered account correspondence using the accounting express check mechanism.

A reference book is provided to assist in registering business transactions Account correspondence(chapter Main hyperlink Enter a business transaction), which is a configuration navigator that will help the accountant understand by the content of a business transaction or by the correspondence of accounting accounts by debit and (or) credit of the account which document needs to be reflected in the configuration.

You can select the required account correspondence by debit or credit accounts, by the content of the transaction (Fig. 14) or by the configuration document.

Rice. 14. Directory of correspondence accounts

To facilitate the entry of recurring business transactions, standard transactions are provided. To store a list of standard operations, as well as to create new standard operations, a reference book of standard operations is provided (section Operations hyperlink Typical Operations).

A typical operation is a template (standard scenario) for entering data about a business transaction and generating entries for accounting and tax accounting, as well as entries in accumulation and information registers.

The entered operation will be reflected in the operation log, as well as in the list of manually entered operations.

In the header of a directory element Typical operation in field Content indicated summary wiring (Fig. 15). The information from this field will be filled in the field of the same name when creating a document. Operation.

Rice. 15. Creating a new standard operation

The form displays elements of a typical operation on the following tabs:

• Accounting and tax accounting;
• List of parameters.

Bookmark a set of templates for automatic generation of accounting and tax accounting entries is displayed. Records are entered into the tabular part, each of which will correspond to the automatically generated invoice correspondence. When you select a value for a field, a form appears with a choice of filling options. There are three options:

• Parameter(used for values ​​that are not known in advance and are set at the time the document is created);
• Meaning(installed in the document Operation automatically by the value specified in the template and is not prompted when entering a document Operation);
• Do not change(applies only to periodic information registers, and the value of this field will be obtained from the infobase at the time of document creation Operation).

Bookmark Parameter List All parameters used in this typical operation are displayed. On this tab you can add new or change existing parameters, as well as manage the order of parameters. Order is used to display options in a document Operation.

To set up a template for filling information and accumulation registers, you need to add the required registers using the command Register selection(button More - Register selection). Once selected, the selected registers will appear on additional tabs between the tabs Accounting and tax accounting And Parameter List.

You can analyze data on accounting and tax accounts using standard reports:

• Turnover balance sheet;
• Account balance sheet;
• Account analysis;
• Account turnover;
• Account card;
• General ledger and others.

Supplier? How to issue an invoice in 1C?

An invoice for payment to a supplier is one of the simplest operations in 1C. This document is issued in cases where it is necessary to record a preliminary agreement on the purchase of a certain item or service from a counterparty.

Let's create such an account in the already familiar 1C Accounting configuration for Ukraine. First, open the account journal. It is located on the “Purchase” tab of the function panel or in the main menu item of the same name. The journal is called “Invoice for payment of supplier”.

Adding new document by pressing the Ins button on the keyboard or “+Add” in the account journal menu. In the created document, fill out the header. We indicate the organization to which the invoice is issued; the counterparty who issues it and the agreement with the counterparty for the supply of goods or provision of services, etc. To select a counterparty or agreement, click the button with the “…” icon. If the required counterparty was not previously entered or there is no required agreement for the entered counterparty, then you can create a new element in the required journal without leaving account editing.

Next, we fill out the nomenclature that will be purchased by our organization. To do this, click the button with the green “+” sign icon in the “Products” tab menu. A new row is formed in the table field, where by clicking the “…” button you can select the desired product.

We indicate the quantity and price.

To make it easier to fill out the table field, you can use the “Select” button. In this case, a panel opens on the right in which you can add item items without closing the invoice form.

After filling out the tabular part of the document, we write it down and post it. You can print an invoice by clicking the “Invoice for payment” or “Print” button located on the bottom panel.

The remaining bookmarks of the document are filled in in cases where the corresponding categories of material assets or services are supplied. Those. services, returnable packaging or intangible assets.

In fact, this completes the formation of the “Invoice for payment” document, according to which goods are purchased.

If you have any difficulties, we will definitely help.

You can discuss the operation and ask questions about it at.

If you have questions about the article or there are still unresolved problems, you can discuss them at

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Universal mechanisms, service functions

Possibility of setting up charts of accounts in configurations on the 1C:Enterprise 8 platform

For some accounts, such as 2nd class accounts, mutual settlement accounts, cash registers, subaccounts can be configured depending on the characteristics of a particular enterprise. This article will discuss the procedure required to set up a subaccount for chart of accounts accounts.

The recommendations given in the methods were modeled in the “Accounting for Ukraine” configuration, edition 1.1. This methodology is also applicable for the configurations “Management of a trading enterprise for Ukraine”, edition 1.1 and “Management of a manufacturing enterprise for Ukraine”, edition 1.2.

In the standard configuration of the “Accounting for Ukraine” program, predefined types of sub-accounts are specified. In addition to the subcontos supplied in a standard configuration, you can independently create an unlimited number of additional types of subcontos that can be used to organize analytical accounting of accounts.

To create a new subaccount, you need to open the plan of characteristics types “Types of self-accounting subaccounts” (menu “Enterprise” - “Charts of Accounts”), add a new line in the list and enter the name and type of subaccount.

An example of creating a new custom type of subconto

Let's say you need to create a new subconto type, such as “Other accounting objects”. When choosing a value type, it is recommended to leave the default value type “Directory link: Subconto”.

You can enter the values ​​of the new subconto directly in terms of types of characteristics “Types of subconto self-supporting” by clicking the “Go” button.

Having selected the desired type of subaccount and set up total and/or quantitative accounting, you need to save the changes.

After which, in account transactions it will be possible to indicate the previously specified values ​​of the newly entered subconto. Also, you can enter new subconto values ​​directly when entering a transaction.

In the same order you can create a variety of different types subcontos with meaningful names, which will allow you to attach different types of subcontos to different accounts and maintain different lists of subcontos.

An example of creating a new composite subconto view

Let's say you need to create a new type of subaccount, one that allows you to select data both for employees of organizations and for contractors. When selecting a value type, you must set the “Composite data type” checkbox and specify the required value types - in this case, this is the “Individuals” and “Counterparties” value type.

Then in the chart of accounts (menu “Enterprise” - “Charts of accounts”) you should add the created subconto type to the required accounts.

1C: Accounting 8.2. A clear tutorial for beginners Gladky Alexey Anatolyevich

Issuing an invoice for payment

Issuing an invoice for payment

As a basis for payment for inventory items (works, services), a document called an invoice for payment can be used. This document can be presented to the buyer on paper or sent to him by fax. In the configuration under consideration, the payment invoice can be used to control payment and shipment, as well as to generate other documents (payment or shipping documents) based on it.

To switch to the mode of working with invoices for payment in the main menu of the program, use the Sales? command. Check. When it is activated, a document list window is displayed on the screen, which is shown in Fig. 9.24.

Rice. 9.24. Window for list of invoices for payment

In this window, a list of all previously saved invoices for payment is automatically generated. Submenu Actions? Based on includes several documents that can be quickly generated based on the current account. For example, if the buyer transferred money on an invoice, select it in the list of invoices by clicking the mouse and execute the Actions? command. Based? Incoming payment order. After this, the interface for entering and editing the incoming payment order will open (see Fig. 5.10), in which most of the fields will be automatically filled in based on the selected account. Using the same principle, you can quickly enter a cash receipt order, a document for the sale of goods and services, etc. by selecting the appropriate command in the Actions submenu. Based.

Accounts are generated in the window shown in Fig. 9.25. In the same window, previously generated documents can be edited.

Rice. 9.25. Generating an invoice for payment

The contents of the editing window are familiar to us, since its main parameters are filled in the same way as in the editing interfaces of a number of other documents with which we were introduced earlier. Lists of goods and services for which an invoice is issued are created on the appropriate tabs.

To print an invoice, click the Invoice button at the bottom of the window. Remember that the new document must first be saved using the Save button. Print form invoices for payment is shown in Fig. 9.26.

Rice. 9.26. Printable invoice form for payment

To send a document to the printer, execute the main menu command File? Print or press the key combination Ctrl+P.

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