1c 8.3 the inscription accounting policy is not used. Accounting info

Setting up the accounting policies of the organization in the program 1C Accounting 8 edition 2.0 is carried out after setting the accounting parameters.

Figure - 1. Form for setting up the accounting policy of the organization.

On the tab "General Information"

Figure - 2. “General Information” Tab.

On the tab "OS and intangible assets"

When installing the linear method, the depreciation amount will be determined based on the initial or current value of the fixed assets and depreciation rates, which are calculated from the useful life of the depreciable property.

In the non-linear method, depreciation is charged on the residual value of the fixed asset. When the residual value of the fixed asset is 20% of its primary value, the depreciation calculation procedure changes. Then the residual value of depreciable property will be fixed as the base. As a result, to determine the monthly amount of deductions, the base cost must be divided by the number of months remaining until the end of the term of use of this fixed asset.

By clicking on the button “Specify property tax rates”, you can set property tax rates and set the period of their validity.

Figure - 3. The tab “Fixed assets and intangible assets”.

On the “Stocks” tab

At an average cost

« FIFO. "

Figure - 4. Bookmark "Inventories (MPZ)".

On the tab "Production"

Establish methods for the distribution of indirect costs ”

The flag “direct costing” is set to account for general business expenses. When this flag is set, general business expenses will be debited in the same month when they arise and are fully allocated to expenses of the current period. If the flag “direct costing” is not set, then general business expenses will be distributed between the value of the output and work in progress.

Figure - 5. The tab “Production”.

On the tab “Release of products, services”

Set manually »

Setting the order of units for closing cost accounts ”

Figure - 6. Bookmark “Release of products, services”.

On the “Work in progress” tab

Retail Tab

When the “At sale value” flag is set, accounting for goods intended for sale in retail trade will be carried out on accounts 41.11 “Goods in retail trade (in ATT at sales value)” and 41.12 “Goods in retail trade (in NTT at sale value) ", The account of the trade margin on account 42" Trade margin ". If you select the method “At acquisition cost”, then the goods will be recorded on account 41.02 “Goods in retail trade (at purchase value)”.

Figure - 7. Tab “Retail”.

On the

tab “Income tax”

Organizations that sell goods and services without VAT or at a rate of 0% should keep a batch account for VAT purposes. Then you need to set the flag "Organization implements without VAT or with 0% VAT." As a result of this, separate accounting of VAT on operations taxable and non-taxable will be supported. And on the tab “Without VAT and 0%” additional information is indicated.

on the tab "VAT"

on the VAT tab

On the tab “Without VAT and 0%”, you must specify the procedure for calculating the amount of VAT if it is impossible to confirm the legitimacy of applying the 0% VAT rate. This setting will be used by default when generating the regulatory document Confirmation of the zero VAT rate.

Bookmarks "UTII" and "USN"

For expenses taxable and non-taxable UTII, which are subject to distribution by type of activity, it is necessary to choose the basis for the distribution of expenses.

By clicking on the button “Establish income and expense accounts for activities subject to UTII”, it is possible to view and adjust the list of accounts for activities subject to UTII.

The object of taxation USN:

- Income;

- Income reduced by the amount of expenses. Then it will be necessary to set the procedure for recognizing expenses on the tab "Cost Accounting".

Bookmark "Cost Accounting".

In “1C: Accounting 8” (rev. 3.0), starting with version 3.0.39, it is possible to print an order on accounting policies, including a set of applications to the order. The accounting policy option proposed by the program will not only allow fulfilling the requirements of the law, but also save the time of the accounting service.

It was always possible to configure accounting policy settings in the program, but now the user was able to print an accounting policy order with the applications in full accordance with the specified settings. A set of documents that make up the organization’s accounting policy is formed on the basis of a reasonable and necessary minimum, if the user has additional wishes and specifications, then he can make them in a printed form independently. Thus, based on considerations of expediency, the accounting policy is not overloaded with provisions “for all occasions” (for example, a description of the accounting of those activities that the organization does not conduct and may never be implemented).

We draw your attention to the fact that the proposed version of the accounting policy is aimed primarily at small businesses. That is why the developers of the program did not consciously go along the path of creating a designer of accounting policies that require a lot of time from the user and high qualifications in the field of accounting and tax accounting. Instead, users have at their disposal a virtually ready-made and fairly simple solution.

This position is primarily associated with an understanding of the situation in which the accountant of a small enterprise is located. Often, he leads all areas of accounting at the enterprise alone, without assistants, he does not have enough time to solve all problems. At the same time, operations at the enterprise are not so complicated.

Accounting policy composition

Access to the order on the accounting policy and all applications to it is carried out both from the form of the list of accounting policy settings and from the form of the information register Accounting policy (section the main thinghyperlink Accounting policy) by button Print (fig. 1).

Fig. 1. Printing an accounting policy from the settings form

The program offers the following composition of applications:

Accounting policies for accounting;
Working chart of accounts;
Forms of primary documents;
Accounting registers;
Accounting policy for tax accounting;
Tax accounting registers.

The composition of the sections of the accounting policy for accounting and tax purposes depends on the functionality of the program used and the accounting policy settings of a particular organization, for example:

if the organization uses the simplified tax system, then the composition of the accounting policy for tax accounting will contain only a section Individual income tax;
if the organization does not keep separate VAT records, then there will be no section in the accounting policy for tax accounting Value Added Tax Accounting;
if the organization does not carry out production and does not perform production work, then there will be no sections on work in progress and finished products in the accounting policy on accounting and tax accounting;
if the organization does not have fixed assets and intangible assets, and the corresponding functionality for accounting for fixed assets and intangible assets is disabled in the program, then there will be no sections on accounting for fixed assets and intangible assets in the accounting policy for accounting and tax accounting.

The list of forms of primary accounting documents used by the organization is drawn up in the form of an appendix to the order on accounting policies (Fig. 2). The list of forms proposed by the program contains both forms regulated by law (for example, a universal adjustment document, a cash receipt order (KO-1), a TORG-12 bill of lading, etc.) and other forms implemented in the program (for example, an act transfer of rights, a variety of reference calculations, etc.).

Additions and changes to accounting policies

According to paragraphs 8 and 11 of PBU 1/2008 “Accounting policy of an organization”, as well as article 313 of the Tax Code of the Russian Federation, changes or additions to the accounting policy are approved by order of the head.

We remind you that the organization can make additions to the accounting policy for the purposes of accounting and tax accounting, if new facts of economic activity appear that the organization has not encountered before (for example, a trade organization begins to provide production services). In this case, additions to the accounting policy can be made at any time, including in the middle of the year, and apply from the moment they are approved (paragraph 10 of PBU 1/2008, article 313 of the Tax Code of the Russian Federation).

To make changes to the accounting policy, paragraph 10 of PBU 1/2008 establishes several reasons:

if the legislation has changed or adjustments have been made to regulatory legal acts on accounting;
if the organization decided to apply new methods of accounting, which involve a more reliable presentation of the facts of economic activity in the accounting and reporting of the organization or less laborious accounting process without reducing the degree of reliability of the information;
if the business environment of the organization has changed significantly (for example, reorganization or change of activities).

Almost the same rules are provided for by paragraph 7 of Article 8 of Law No. 402-FZ “On Accounting,” as well as Article 313 of the Tax Code of the Russian Federation.

Changes in accounting policies can be applied no earlier than the beginning of the reporting period following the period of their approval. An exception is a change in accounting policy caused by amendments to the law. In this case, a change in accounting policy is applied from the moment the relevant regulatory legal act enters into force (paragraph 12 of PBU 1/2008, article 313 of the Tax Code of the Russian Federation).

Pay attention that some of the accounting methods used by the organization, it is not entitled to change during a certain period. For example, a taxpayer has the right to switch from a non-linear depreciation method to a linear method no more than once every five years (article 259 of the Tax Code of the Russian Federation).

If it is necessary to make additions or changes to the accounting policy, the easiest way is to use the new opportunity to print a new order on the accounting policy with a new set of applications to it. However, you can edit the proposed files and issue an order to supplement the accounting policy by introducing a new section or by changing the wording of an existing section of the organization’s accounting policy.

IS 1C: ITS

For more information about the accounting policy settings in "1C: Accounting 8", see the section "Accounting and tax accounting":

for VAT accounting purposes at http://its.1c.ru/db/accnds#content:1052:hdoc;
for the purposes of accounting for income tax at http://its.1c.ru/db/accprib#content:1055:hdoc;
for the application of the simplified tax system on

Beginning of work. Setting up accounting policies in 1C Accounting 8.3

Before you start working in the program, you must configure the accounting policy of the organization. We are talking about such settings 1c 8.3 and 8.2, as for example: what mode of taxation the company is in, how to distribute costs, how to take into account cost, depreciation methods and so on.

The question immediately arises - where to find accounting policies in 1C 8.3? A link to it is in the "Organizations" directory in the "Go to" section:

The settings window for filling out an accounting policy consists of several tabs and two buttons with a choice of taxation mode. Consider all bookmarks in turn related to the common mode.

Income tax

The first tab to fill out is Income Tax.

The first element on this tab is a flag where you need to indicate whether accounting is applied according to the requirements of RAS 18.02. This is necessary to consider income tax.

The following is the depreciation method. For intangible assets, structures and buildings, the linear accrual method is always applied, regardless of which one was chosen. In other cases, a nonlinear method can be used.

You do not need to specify anything in the “Redeem the cost of workwear and special equipment” field, since at the time of writing, this field is not editable, although the tooltip says that from 2015 the organization has the right to decide how to write off the cost of workwear and special equipment.

The list of direct costs and how to take them into account must be filled either manually or agree with the proposal of the system to fill this list automatically. This is necessary when the organization conducts production activities and wants to allocate direct costs to the cost of production. In case of automatic filling, it is advisable to fill in the columns "Unit" and "Cost Item".

Nomenclature groups are filled in for subsequent analytics of income from sales of goods and services, and they are also shown in the income statement. By default, there is already an entry “Main Nomenclature Group”.

Go to the next tab.

VAT

Here are the settings for VAT accounting in 1C Accounting.

There are basically flags in order:

We indicate whether the enterprise has activities excluding VAT or with VAT with a zero rate. If this check box is selected, during the sale of such goods or services, separate accounting will be kept for batches in order to correctly reflect VAT
If the organization uses simplified VAT accounting, check the corresponding box. Please note that simplified accounting has some limitations. For example, you cannot charge VAT on positive gross differences
In the third paragraph, you need to specify whether to charge VAT on shipment if there is no transfer of ownership
Here we indicate whether to charge VAT when transferring real estate without transferring ownership
Until 10/01/2011 For positive total differences, you can charge VAT and issue separate invoices. If such accounting is required, check the corresponding box.
Invoices can be generated in arbitrary units. If this check box is selected, then such invoices will be printed in rubles.

You also need to choose how advance invoices will be generated.

UTII

If the organization is a payer of UTII, set the corresponding flag and select the basis for the distribution of expenses.

Stocks

On this tab, you need to select only the method of estimating inventories.

Expenses

Here you need to specify the types of activities for which costs are taken into account on the 20th account. You also need to specify a method of including indirect costs in the cost of production and specify additional settings (if necessary).

Reserves

This tab indicates whether reserves will be formed in accounting or tax accounting, or both at once.

Based on materials: programmist1s.ru

Any accountant is aware of the need to create an accounting policy for each organization. Equally important is the setting up of accounting policies in the 1C Accounting program. The correctness of work in the program depends on how we configure this register, how and what checkmarks we put. An incorrectly set flag can lead to serious errors in the information base, to incorrect maintenance of both accounting and tax accounting in the program and, as a result, incorrect filling of reports and declarations.

The key to successful work in the program is the correct setting of the accounting policy and today I will tell you about each item in this program register.

1. Setting up accounting policies for accounting purposes.

I draw your attention to the fact that since the 44th release in the 1C: Accounting 8 version 3 program, the setting of the accounting policy of the organization has changed. Now we need to fill out two different information registers. First, accounting rules are set up, and then taxes and reports.

There are two ways to go to accounting policy settings for accounting.

The first is in the “Main” section

In this case, the accounting policy settings window for the organization that is set as the primary one in the infobase will open. If necessary, the organization for which the accounting policy is configured can be changed by selecting the necessary one in the list.

In the current window, open the "Change History"

In the window that opens, using the "Create" button, the accounting policy of the selected organization for the next year is formed.

The second way to open accounting policies in 1C Accounting 3.0 from the organization’s card:

As a result, we will also get into the history of changes in this register of information for the current organization:

So, let's create a new accounting policy for 2017.

First, we need to choose the method by which they will be written off in the accounting of the MPZ: average or FIFO:

Next, a method is established by which the program will take into account goods in retail: at the acquisition cost or at the sale value. If you want to see a margin on the 42 account, then the method of accounting for goods must be chosen at the selling price. However, I remind you that in tax accounting for calculating income tax, direct costs are determined only by the cost of acquiring goods.

In the next block we indicate the cost accounting account, which will be substituted by default in the document “Requirement - waybill”, and also check the boxes whether our organization carries out production and execution of work, provision of services to customers.

When the second flag is set, the field for choosing the method of writing off costs becomes available.

When choosing the “Excluding revenue” 20 method, the account will be closed at the end of the month in any case, regardless of whether the revenue is reflected in this period or not.

The cancellation method “Taking into account all revenue” allows you to close the costs of 20 accounts only for those nomenclature groups for which revenue is reflected in this month.

If you select the third method of writing off costs “Taking into account revenue only for production services”, then account 20 will be closed only for those services that are reflected in the document “Rendering production services”.

If at least one of the two checkboxes “Product release” or “Performance of work, provision of services to customers” is selected, then the setting of methods for distribution of indirect costs becomes available.

First, we will determine the write-off of general business expenses. If we choose to include general business expenses in the cost of sales (the so-called direct costing), then account 26 will be closed at the end of the month on account 90.08, i.e. management expenses.

If we need to include the costs of 26 accounts in the cost of production, then in this case it is necessary to determine the method of distribution of these costs.

Be sure to fill out the period from which our changes and organization will be accepted.

If a cost account is not specified, then this allocation method will by default apply to both the 26th and 25th accounts.

Next, you must specify the distribution base. It is determined depending on the specifics of the organization. It makes sense to choose as the distribution base those costs that are guaranteed to be every month, for example, when releasing products - “Volume of output”, and when rendering services, the main cost is “Labor remuneration”.

The following settings block is related to manufacturing enterprises.

The checkbox “Deviations from the planned cost is taken into account” means that the organization records finished products at the planned cost and is formed by posting Dt 43 and Kt 40, and then at the end of the month the program will calculate the actual cost and make an adjustment to the output.

It makes sense to set the following two flags if the output at our enterprise is a complex technological process, which consists of separate phases, the so-called redistribution. And each redistribution ends with the release of intermediate or final products. In this case, it makes sense to calculate the cost of semi-finished products, finished products and services provided taking into account the sequence of our production. If the organization provides services to its own divisions, then the program also has the ability to set up a counter release.

Let's consider one more block of settings.

By checking the box “Account 57“ Transfers in transit ”is used when transferring funds,” we get the opportunity to reflect cash withdrawals and deposits using 57 accounts. It makes sense to set this setting if the transfer of funds occurs within a few days. For example, this happens when paying with credit cards.

If the organization creates reserves for doubtful debts, then for their automatic accrual in accounting, you must set the appropriate check box.

If your organization keeps records of permanent and temporary differences in the valuation of assets and liabilities, then you need to check the box “PBU 18“ Accounting for profit tax of an organization ”is applied. Small business and non-profit organizations may not apply PBU 18/02.

2. Setting up accounting policies for the purposes of NU for organization on DOS.

After we have formed an accounting policy for accounting purposes, let's move on to setting up tax accounting in the program. This can also be done in two ways.

First, here in the accounting policy settings for the control unit:

The second, in the "Main" section

In the window that opens, we select the tax system.

Depending on the selected system, the composition of the settings in the left part of the window changes. In the case of DOS, the settings “Income tax” and “VAT” appear on the left. The settings “Property tax”, “PIT” and “Insurance premiums” are common to any tax system.

For DOS taxation, go to the tab "Income tax".

It shows income tax rates as well as the depreciation method. When choosing a non-linear method, it must be remembered that this method is used only for operating systems from 1 to 7 depreciation group.

In addition, it is possible to adjust the method of repayment of workwear and special equipment: at a time or to set the period of use during the transfer to operation.

The next setting “List of direct costs” is a kind of “separator” of direct and indirect costs. What we list in this register, those expenses will be reflected in the income statement as direct.

When initially filling out this register, the program will offer to fill in direct costs in accordance with Art. 318 of the Tax Code of the Russian Federation.

The list of expenses that turned out as a result can be edited by adding or removing some items.

Let's move on to the next setting. It lists the item groups which, revenue for which in the income tax declaration is reflected as revenue from the sale of goods and services of own production.

Well, the last setting on this tab is the order of advance payments: quarterly or monthly, depending on profit.

The following settings apply to VAT: exemption from VAT, setting up separate accounting and the procedure for invoicing advance payments.

Next, go to the property tax settings. Property tax rates, available tax benefits are indicated here. In the presence of objects with a special taxation procedure, i.e. different from that established as a whole for the organization, you must fill out the appropriate register.

The tax tab and the advance payments for property tax are adjusted on the same tab. When setting up advance payments at the end of the month, the scheduled operation “Calculation of property tax” appears. In addition, methods for recording property tax expenses are separately prescribed.

Another bookmark is personal income tax. Here we indicatehow our organization will apply standard deductions - on an accrual basis or during the employee’s monthly income.

The last mandatory setting is insurance premiums. Here we indicate whether pharmacists, miners, workers with harmful and difficult working conditions work in the organization.

In addition to the listed mandatory for enterprises on OCH settings on the hyperlink "All taxes and contributions", you can open additional settings, such as transport tax, land. You can also set reminders for payment in the program, for example,indirect taxes or on the deadline for submitting statistical reports.

3. Setting up accounting policies for the purposes of NU for organization on the simplified tax system.

Let's now consider the accounting policy settings for the organization on the simplified tax system with the object of taxation “Income minus expenses”

First, we establish a tax system. We note whether our organization is a payer of UTII, whether it must pay the trade fee and the date of transition to the simplified tax system.

On the USN tab there are very important settings regarding the procedure for recognizing expenses.

Flags indicate those operations that need to be done in the program to get the corresponding expenses into the KUDiR. For example, the costs of purchased goods will fall in column 7 of the book of accounting for income and expenses, if in the program the goods are capitalized, paid to the supplier and sold. You can also set an additional flag “Revenue generation”, then the cost of the goods will be transferred to the KUDiR if there are four operations in the program: receipt of goods, payment to the supplier, sale to the buyer and receipt of payment from the buyer.

In the UTII settings it is necessary to indicate the types of activities for which the organization is obliged to pay UTII. In this case, the program 1C Accounting 8.3 will immediately tell us the amount of tax for the quarter.

The settings for personal income tax and Insurance contributions for the simplified tax system do not differ from the settings for these parameters considered for enterprises using the general taxation system.

4. Printing accounting policies in the program 1C: Accounting 8.

After we have set up an accounting policy for accounting and tax accounting, we can print them without leaving the program. You can also print an order on accounting policies, a working chart of accounts, primary documents and a list of accounting and tax ledgers. To print all these documents, we’ll go to the accounting policy settings

Here, next to the window for choosing an organization, there is a treasured button: “Print”, by clicking on which we can select the document we need.

The composition of the sections of the printed form depends on the settings made in the program. Any printed form can be printed, edited, saved and sent by mail.

Thus, it is very simple for a small enterprise to solve the problem of creating and printing an accounting policy if you are working in 1C Accounting 8.3.

The advantage of this method is that you do not use a common template for their Internet, but the wording that most closely matches your organization, and the printed accounting policy matches the settings in the program.

Work in 1s with pleasure and use all the features of the program.

You can ask questions in our groups on social networks.

The accounting policy of the organization in 1C Accounting 8.2 is the most important setting in 1C accounting programs.

Programs 1C of platform 8 are multifunctional accounting programs that, on the one hand, implement complex and universal algorithms for accounting tasks, and, on the other hand, work out regular changes to the law.

Therefore, all the accounting policy settings that are present on the tabs of the accounting policy form are the tip of the large iceberg of accounting functionality. To correctly set up an accounting policy, you need good knowledge of how 1C Accounting works and the accounting rules of accounting itself. And at the initial stage of implementation of 1C programs, there is just no such understanding.

Often, when starting a program, an accounting policy is introduced hastily in order to start accounting, since documents are not executed without an accounting policy register. And in the future, they face a misunderstanding of their accounting by 1C8.

The accounting policy in 1C 8.2 is established separately for each accounting organization in the information base (IS). Thus, 1C Accounting 82 implements: all accounting organizations are created in one IB, and each of them has its own separate record “Accounting policies of organizations” including for an individual entrepreneur. The program will apply the entered accounting policy settings for each organization individually.

In addition, the register of information "Accounting policies of the organization" is periodic, i.e. It has its own period of time. This means that the accounting policy is not only set separately for each accounting organization, but for one organization, it is possible to change the accounting policy over time. Typically, the start date of an entry is the beginning of the year, for example, from January 01, 2014.

For example, an enterprise moves from a general taxation system (OSNO) to a simplified tax system (STS) or vice versa. Or from the new year, the conditions for the distribution of costs of the production process are changing, or a unit for UTII has appeared in accounting. In these cases, from the new accounting year, a new record of the accounting policy of the organization is made, and the previous record remains unchanged!

Before proceeding with the installation of accounting policies in 1C Accounting 8.2, be sure to review and, if necessary, change the settings for the program accounting parameters: menu "Enterprise" - "Setting accounting parameters."

An important feature of these settings is that accounting parameters apply to all organizations in IS. If, for example, there are several firms on simplification and one on DOS, then on the tab "Taxation systems", you must specify "All taxation systems." Or the indicated planned production price on the “Production” tab will be used to distribute costs at the end of the month for all accounting organizations, which may come as a surprise when the month is closed.

Settings for accounting parameters determine the composition of the details of the accounting policy!

After setting accounting parameters, you can enter records of the accounting policy register: menu “Enterprise” - “Accounting policies” - “Accounting policies of organizations”.

It makes little sense to list all the tabs for accounting settings and accounting policies. The appearance of input forms can be seen in the 1C Accounting 8.2 program itself, and to understand the essence of each item you need to understand how Accounting works. Carefully read the instructions and documentation or go to www.site, there is a separate lesson in setting up an accounting policy in view of the importance of the topic.

In addition, the composition and purpose of the accounting policy details in the 1s program periodically changes and may depend on the current validity period.

For example, since 2012, 1C changed the methodology for accounting for VAT in accordance with government decree 1137, which naturally reflected in changes in accounting policies.

Important: if the details of the accounting policy of the organization change, then it is necessary to re-check all 1C documents in the information database from the date of change. The menu "Operations" - "Conducting documents."

After re-conducting the documents, be prepared for the fact that your balances and turnovers of accounting and tax accounting, as well as simplified expenses, will change! Therefore, it is recommended to make a backup copy of the information base before re-documenting.

Brief conclusion: If you start working with the 1C Accounting 8.2 program or come to a new place of work where the program is already working, be sure to check the most important settings of the 1C 8 program: “Setting accounting parameters” and “Accounting policy of the organization”.

How to install for 2014 in 1C Accounting 8.2