Help on Tele2, tariffs, questions

Setting up the program 1C "Accounting" ed. 3.0, created on the technological platform "1C Enterprise 8", includes setting up the mechanisms of the program, accounting options, as well as entering the primary information necessary to start working.

Setting up 1C Enterprise will allow you to set specific functionality to the 1C program, select accounting options, enter a number of specific values ​​​​and parameters. The commands of the program settings block are located in the "Main" menu section.

Configuring the program functionality

The 1C:Accounting program has wide functionality, but, as a rule, all functionality is not required to organize accounting. Therefore, it is advisable to limit the functionality of the 1C program to the necessary sections, which will allow you to get rid of overloading the interface fields with unnecessary commands. To do this, you need to configure 1C.

As in other programs based on 1C Enterprise, 1C:Accounting provides three options for setting functionality:

• Main The functionality of the 1C:Accounting program is designed for most small businesses with a fairly simple accounting system. It includes features that are enough for standard work.
• Organizations that require advanced functionality can use the additional features of 1C selectively in the form of setting the functionality on the tabs in the relevant sections.
• Complete functionality allows you to apply the capabilities and algorithms of the 1C program as fully as possible, building the most complex accounting schemes.

Setting up 1C includes the mandatory filling in of the details of your enterprise. When a new infobase is launched for the first time, the initial page will display the task of filling in company details.

In the directory of the Organization, it is necessary to enter all information about legal entities or individual entrepreneurs, which will be used by the 1C program for filling out documents and preparing reports, for electronic document management and exchange of information with regulatory authorities.

The program has two options for filling in information about the organization:

• manual;
• Automatic, indicating the TIN.

Manual filling

On the main form of the reference book for the organization, the following details are filled in:

• Abbreviated name - the official abbreviated name. Which your enterprise has, according to constituent documents. Used to display printed forms of documents and reports 1C;
• Full name - displayed by default in printed forms of documents and 1C reports, in which the full name that your company has must be affixed in accordance with the law, for example, in regulated reports;
• Name in the program - the name used for reflection in screen forms in the 1C program;
• Prefix - a prefix (two alphabetic characters) that will be placed at the beginning of each number of documents of this organization;
• TIN - taxpayer identification number;
• KPP - code of the reason for setting up a taxpayer (at the location of the organization);
• OGRN - main state registration number;
• Date of registration - date of state registration;
• For an individual entrepreneur, the fields Surname, First name, Patronymic, as well as the fields OGRNIP, Series and number of the certificate, Date of issue are filled in;
• The checkbox "The labor of hired workers is used" is set by an individual entrepreneur in the presence of hired workers.

The rest of the information about the organization is divided into the following groups:

Address and phone

• In this group, legal, actual and postal addresses, telephone, fax, and other contact information are filled in;
• For an individual entrepreneur, the address of the place of residence and contact phone number are filled in.

Signatures

• This group indicates the surname, name, patronymic and position of the main responsible persons: the head, chief accountant and cashier;
• The link “Responsible for the preparation of reports” provides for filling in the last name, first name, patronymic and position of persons responsible for the preparation of accounting and tax registers, as well as enterprise reporting;
• For an individual entrepreneur, the last name, first name, patronymic and position of the cashier are filled in.

Logo and seal

• In this group, the name (full or abbreviated) is selected, which is used when printing documents, as well as the logo, facsimile signature of the head and chief accountant, seal of the organization (if available);
• Also in this group, additional conditions for substitution into the account are selected;
• A sample invoice form with logo, facsimile signature, seal, and additional terms is displayed in the preview of the "Invoice to Buyer" printed form.

Main bank account

• This group contains the details of the main bank account of the organization. To fill in information about the bank, it is enough to fill in the BIC field.

Statistics codes

• Here, the assigned statistical codes of the organization (OKOPF, OKFS, OKVED, OKPO) and the Code of the territorial body of Rosstat are filled in.

Automatic, indicating TIN

When you first enter the program, you are prompted to immediately connect to the 1C: ITS portal:

Here you need to specify registration data from the 1C: ITS portal (there must be a valid subscription to ITS). Next, the program will ask you to enter the TIN:

Enter the TIN of the organization and click the "Continue" button:

A new organization will appear in the directory, based on the entered TIN. All basic details of the organization will be filled in automatically:

Separate consideration deserves setting the accounting policy of the organization in the 1C program

The current legislation provides an opportunity to choose one of several ways of conducting accounting and tax accounting of an enterprise in a number of areas. The selected methods represent the accounting policy of the organization.

In order to bring the two types of accounting closer together, 1C:Accounting provides for the possibility of applying uniform accounting policy parameters for accounting and tax accounting. The accounting policy of the organization in the 1C program is set for a certain period, usually for a year.

1C:Accounting supports the following taxation systems:

• General taxation system for organizations;
• General system of taxation for individual entrepreneurs;
• Simplified taxation system (for organizations and individual entrepreneurs).

In addition to any of these systems, a taxation system in the form of a single tax on imputed income (UTII) for certain types of activities can be applied. And an individual entrepreneur can apply the patent system of taxation.

The tax system and taxation parameters are set in 1C individually for each organization.

Depending on the chosen organizational and legal form (IP, LLC) and the taxation system, certain parameters of the accounting policy for accounting and tax accounting become available for further configuration in the 1C program.

• If this is an LLC, then in 1C it is necessary to fill in information for accounting and tax accounting. If IP - then only for the tax;
• If the LLC is on a general taxation system, then in 1C the tax accounting parameters associated with this taxation system are configured;
• Setting up for a simplified taxation system in 1C also involves the selection of some specific parameters for accounting.

Chart of accounts 1C is part of the accounting policy of accounting and tax accounting. The Chart of Accounts is the same for all information base organizations.

You can add new accounts and sub-accounts to the 1C chart of accounts. When adding a new account, you need to set its properties:

• Setting up analytical accounting*;
• Tax accounting (for income tax);
• Accounting for departments;
• Currency and quantitative accounting;
• Signs of active, passive and active-passive accounts;
• Signs of off-balance accounts.

*Setting up analytical accounting for the chart of accounts 1C - these are types of subcounts that are set as properties of accounts. For each account, analytical accounting can be carried out in parallel using up to three types of subconto. It is possible to add new subcontos on your own.

In the "Personal settings" form, you can specify the values ​​\u200b\u200bfor automatic substitution of 1C in the details of documents.

Setting up 1C:Accounting from scratch also includes advanced settings in the administration section.

In this section, you can find all the additional features of 1C to optimally configure the functional and technical work with the program. For example, here you can enter users and set their rights, download a bank classifier, address classifier, etc.

For the most efficient work with the program, it is recommended to configure the following accounting parameters:

If necessary, you can make individual settings for printing forms, reports and 1C processing:

Having finished setting up 1C Accounting, created on the 1C Enterprise technological platform, you can start keeping records, filling out directories, entering documents, generating reports, etc.

Of course, in the process of working with the program, you can adjust and supplement the 1C settings, but in order not to constantly return to this issue, not to be distracted from current tasks, you should devote time and attention to this process. With insufficient experience with the program and knowledge of accounting and tax accounting, it is advisable to contact qualified specialists to properly configure 1C. A complete setup of 1C 8 is an important step for the correct and complete accounting of your enterprise.

Any accountant knows about the need to form the accounting policy of the organization for each enterprise. Equally important is the setting of accounting policies in the 1C Accounting program. How we set up this register, how and what checkboxes we put, depends on the correct operation of the program. An incorrectly set checkbox can lead to serious errors in the infobase, to incorrect 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 register of the program.

1. Setting up an accounting policy for accounting purposes.

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

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

The first is in the "Main" section.

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

In the current window, open the "History of changes"

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 the accounting policy in the 1C Accounting 3.0 program from the organization card:

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

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

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

Next, the method is set by which the program will take into account retail goods: by purchase cost or by sale value. If you want to see a trade margin on account 42, then you need to choose the method of accounting for goods by selling value. However, let me 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 “Requirement - Invoice” document, and also check the boxes whether our organization produces products and performs work, provides services to customers.

When the second checkbox is checked, the field for selecting the method of writing off costs becomes available.

If you choose the "Without revenue" method 20, the account will be closed at the end of the month in any case, regardless of whether revenue is reflected in this period or not.

The write-off method “Considering all revenue” allows you to close the costs of account 20 only for those product groups for which revenue is reflected in a given month.

If you choose the third method of writing off costs “Including revenue from production services only”, then the 20th account will be closed only for those services that are reflected in the document “Provision of production services”.

If at least one of the two checkboxes "Product output" or "Performance of work, provision of services to customers" is checked, then the setting of methods for distributing indirect costs becomes available.

First, let's decide on the write-off of general 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 to account 90.08, i.e. management expenses.

If we need to include the costs on account 26 in the cost of production, then in this case it is necessary to determine the method for distributing these costs.

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

If no cost account is specified, then this allocation method will default to both 26 and 25 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 manufacturing products - “Output volume”, and when providing services, the main costs are “Payment”.

The next block of settings is related to manufacturing enterprises.

Checking the box "Deviations from the planned cost are 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 adjustments to the output.

It makes sense to set the following two flags if the output of products at our enterprise is a complex technological process that 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 rendered, taking into account the sequence of our production. If an 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 on the way” is used when moving funds”, we get the opportunity to reflect operations for withdrawing and depositing cash and using account 57. It makes sense to set this setting if the transfer of funds takes place over several days. For example, this happens when paying with payment cards.

If an organization forms reserves for doubtful debts, then for their automatic accrual in accounting, you must select the appropriate setting 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 corporate income tax calculations” is applied”. PBU 18/02 may not be applied by small businesses and non-profit organizations.

2. Setting up an accounting policy for the purposes of NU for an 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.

The first one, here in the accounting policy settings for the BU:

Second, in the "Main" section

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

Depending on the selected system, we change the composition of the settings on the left side of the window. In the case of OSN, the settings “Income tax”, “VAT” appear on the left. The “Property tax”, “Personal income tax” and “Insurance contributions” settings are common for any taxation system.

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

Here are the income tax rates, as well as the depreciation method. When choosing a non-linear method, it must be remembered that this method applies only to fixed assets from 1 to 7 depreciation groups.

In addition, it is possible to configure the method of redemption of workwear and special equipment: at a time or set a period of use upon 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 filling out this register for the first time, the program will offer to fill in direct expenses in accordance with Art. 318 of the Tax Code of the Russian Federation.

The resulting list of expenses can be edited by adding or removing some items.

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

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

The following settings relate to VAT: VAT exemption, setting up separate accounting, and the procedure for issuing advance invoices.

Next, we move on to property tax settings. Here are the property tax rates, available tax incentives. If there are objects with a special taxation procedure, i.e. different from that established for the organization as a whole, it is necessary to fill in the corresponding register.

On the same tab, the tax payment deadline and advance payments for property tax are configured. When setting up advance payments at the end of the month, the scheduled operation "Calculation of property tax" appears. In addition, methods for reflecting property tax expenses are separately prescribed.

Another bookmark is personal income tax. Here we indicatehow our organization will apply the standard deductions - on an accrual basis or over the course of an 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 settings listed mandatory for enterprises on the OSN, using the hyperlink “All taxes and contributions”, you can open more additional settings, for example, transport tax, land tax. And you can also set payment reminders in the program, for example,indirect taxes or the timing of the submission of statistical reports.

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

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

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

The STS tab contains very important settings regarding the procedure for recognizing expenses.

Flags indicate those operations that must be done in the program to get the corresponding costs into the KUDiR. For example, expenses for purchased goods will fall into column 7 of the income and expense ledger if the goods are credited in the program, paid to the supplier and sold. You can also check the additional checkbox "Receiving income", then the cost of goods will fall into 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, you must specify the types of activities for which the organization is obliged to pay UTII. At the same time, the 1C Accounting 8.3 program will immediately tell us the amount of tax for the quarter.

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

4. Printing the accounting policy 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, forms of primary documents and a list of accounting and tax registers. To print all these documents, go to the accounting policy settings

Here, next to the organization selection box, there is a coveted 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, for a small enterprise it is very easy to solve the problem of generating and printing an accounting policy if you work in the 1C Accounting 8.3 program.

The advantage of this method is that you do not use the general template of their Internet, but the wording that most closely matches your organization, and the printed accounting policy corresponds to 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 in social networks.

1C Accounting - setting up an accounting policy in this program has its own characteristics for different tax regimes. Where can I find the accounting policy in 1C Accounting? What to pay attention to in the process of work? In our material, we will give a step-by-step algorithm for setting up an accounting policy in 1C for enterprises on a common system and UTII, and also talk about the features of policy settings for firms on USNO.

The process of setting up the accounting policy of an organization applying DOS is preceded by the correct filling in of its initial details in the "Organizations" section (including information on the applicable taxation system).

Then you need to make settings in the tabs offered by the program:

• "Stocks";
• "Expenses";
• "Reserves".

Let's dwell on the process of customizing some of these tabs.

"Income Tax"

The setup process includes:

• Putting a check mark in the line “PBU 18/02 “Accounting for income tax calculations” is applied”, if the organization is obliged to apply PBU 18/02 or applies it voluntarily, having provided for such a condition in its accounting policy.
• Choice of depreciation method in tax accounting. In the drop-down list, it is necessary to stop at the option that is provided for by the accounting policy (linear or non-linear - clause 1 of article 259 of the Tax Code of the Russian Federation).
• The choice of the method of repayment of the cost of overalls and special equipment. The second method from the list indicated - “Similar to the method adopted for accounting” - will make it possible to bring the procedure for tax write-off of this type of property closer to the accounting one and avoid differences according to RAS 18/02.
• Separation of direct and indirect costs in the tab "Methods for determining the direct costs of production in NU". The direction of their write-off depends on this: to account 90.02 (direct costs) or 90.08 (indirect costs).

"VAT"

This section of the accounting policy is configured in the program according to the following algorithm:

• Check the box if the organization has the right to exemption from VAT (under Article 145 or 145.1 of the Tax Code of the Russian Federation) or leave the field blank if there is no such right.
• Set the checkboxes in the lines “Separate accounting for incoming VAT” and “Separate accounting for VAT on account 19…” if the organization combines taxable and non-taxable transactions.
• Check the box "Charge VAT on shipment without transfer of ownership." This means that VAT will be charged and an entry in the sales book will be made at the time of shipment of goods, regardless of the transfer of ownership. This approach is consistent with the Tax Code of the Russian Federation and the position of officials of the Ministry of Finance (letters dated 11.03.2013 No. 03-07-11/7135, dated 09.02.2011 No. 07-02-06/14, dated 08.09.2010 No. 03-07-11/379) .

For information on when an organization can legally deduct "advance" VAT, read the article. "Acceptance for VAT deduction from received advances" .

"ENVD"

To customize the tab you will need:

• Check the box in the line "The organization is a payer of a single tax on imputed income (UTII)" and mark the line "Retail trade is transferred to the payment of UTII", if this corresponds to the accounting policy.
• From the drop-down list, select the basis for the distribution of expenses by type of activity - "Income from sales" or "Income from sales and non-operating".

The material will help distribute costs when combining tax regimes “How to keep separate accounting with OSNO and UTII?” .

The nuances of setting up an accounting policy by simplists

Companies using the simplified system are required to keep accounting (clause 1 of the law on accounting dated December 6, 2011 No. 402-FZ). They are also not exempted from the obligation to maintain tax records.

Learn how to organize accounting for a simplified person from the material "The procedure for maintaining accounting records under the simplified tax system (2018)" .

To set up an accounting policy for tax purposes on the Accounting Policy tab, you will need:

• Find the tab "USN" and fill in the necessary details - the date of transition to simplified taxation and the number of the notification received from the tax authorities.
• Provide control of the transitional period in accordance with paragraph 1 of Art. 346.25 of the Tax Code of the Russian Federation (if the company switched to the USN from the accrual method), by checking the box provided for this.
• In the drop-down list, select the object of taxation "income" or "income minus expenses" in accordance with the received tax notice.

NOTE! There is no need to manually set the STS tax rate (if it is 6% or 15%): it is set automatically depending on the selected taxation object. However, if the law of the subject of the Russian Federation provides for the possibility of reducing it, you will need to enter the tax rate manually.

Read about the rates used to calculate the USN tax.

• Open the tab "Procedure for recognizing expenses ...". It is filled in by "simplifiers" with the object "income minus expenses", putting checkboxes in the boxes opposite the names of expenses that reduce the base of the simplified tax tax.

Learn about the order in which the expenses of the "simplified" are recognized from the article "List of expenses under the simplified tax system "income minus expenses"" .

• Make other necessary settings (when combining the simplified tax system with UTII, when the taxpayer fulfills commission agreements).

Proper setting of the "Accounting policy" tab contributes to the correct operation of the program and the formation of reliable information about the organization's tax obligations.

Results

The use of computer programs for the implementation of the accounting process requires setting accounting parameters in accordance with the accounting policy adopted by the organization. Correct setting will greatly facilitate the accounting work and will make it possible to generate reliable accounting information and reporting without any problems.

The Law on Accounting implies that accounting policies are applied in organizations consistently year after year. This means that the policy should be formed when the organization is created. Its annual creation or approval of a new one is contrary to the law on accounting. Policy adjustments should be made only when necessary and in cases specified in the law. Such cases include:

• Changes in the legislation of the Russian Federation, standards, regulations that regulate accounting;
• Development or selection of a method of accounting that allows the presentation of more reliable information in financial statements.
• Changing the conditions of the organization, including reorganization.

Important! Any changes made to the accounting policy must be formalized by the order (order) of the head.

Accounting policy in 1s 8.3 - setting by example

It is necessary to fix in the policy for 2018, then the organization will use the deduction, and the rules themselves containing the procedure for calculating the deduction do not need to be prescribed. Such rules are established by the regional authorities and they can be changed within 3 years, unless the region provides for a different period. What to add to the accounting policy for 2018 The main change is that in 2017 changes were made to the law on accounting.

In connection with these changes, the current 24 PBUs are now equated with federal accounting standards. However, many PBUs will be replaced by new documents by 2019.

Thus, 14 new standards are currently under development. Some of the PBUs will only be updated, for example, PBU 18/02 “Accounting for income tax settlements” and PBU 2/2006 “Accounting for assets and liabilities whose value is expressed in foreign currency”.

Accounting policy 2018

What changes to register in the accounting policy-2018? Who should prepare accounting policies and when? What is an accounting policy? An accounting policy defines the accounting rules in an organization. This is a set of accounting methods that the organization has chosen for itself.

Of those, of course, that are available by law. In paragraph 2 of Art. 8 of the law on accounting, it is established that an economic entity forms its accounting policy, guided by the legislation of the Russian Federation on accounting, federal and industry standards. If some feature, method of accounting is not prescribed in the law, the organization independently develops it and fixes it in the accounting policy.

It is necessary to draw up an accounting policy for taxation and accounting purposes. If the organization is not obliged to keep accounting, then the UE for the purposes of such accounting can be omitted.
Entrepreneurs also make up the tax UE.

Accounting policy of the organization for 2018

Attention

In this case, the organization does not face a fine, since there are no penalties for incorrect preparation of accounting policies or violation of its provisions. Important! The program in which the organization maintains an accounting policy should be updated along with the accounting policy and in accordance with it.

Accounting policy for 2018 for small businesses Every organization, including small businesses, has an obligation to keep records. However, some transactions can be reflected in different ways.
You can choose which method is most suitable for the organization yourself. You need to fix it in the accounting policy. Accordingly, this document will also be needed.
In addition, for small businesses, it is possible to maintain simplified accounting, but in order to apply it, you need to fix this in the accounting policy (See also the article ⇒ UTII accounting policy: combination with OSNO, STS, IP).

Accounting policy of the organization - sample 2018

Important! The fine for the fact that the organization does not have an accounting policy is 200 rubles. However, the tax authorities can recalculate expenses on their own, since there is no approved way to account for them.

Important

And this will lead to additional taxation. Accounting policy for 2018 for OSNO Some companies annually use template accounting policies without adapting them to the changed law or working conditions. It is necessary to develop or adjust the accounting policy for 2018 taking into account RAS 1/2008.

Let's analyze the main changes that should be registered:

• Accounting method. The policy prescribes how to account for the transactions that are carried out by the organization.
  At the same time, they are guided by federal standards, and if the method is not established in them, then the method must be developed based on the rules prescribed in the standards.

Accounting policy for 2018: instructions for an accountant

• Do not register invoices for advances (clause 13, article 167 of the Tax Code of the Russian Federation). Option only for organizations whose activities are subject to clause 13 of Art. 167 of the Tax Code of the Russian Federation, i.e. the duration of the production cycle is more than 6 months.

Personal Income Tax Standard deductions apply:

• Cumulative total during the tax period, i.e. the standard tax deduction is provided to the employee in the due amounts for each month of the tax period evenly.
• Within the monthly income of the taxpayer - standard tax deductions do not accumulate during the tax period and are not subject to cumulative summation.

Insurance premiums Tariffs of insurance premiums for all organizations are established, except for the organizations specified in Art. 57 No. 212-FZ. They are eligible for reduced premiums.
The accident contribution rate is also specified in Law No. 179-FZ.

Accounting policy for 2018 (correcting accounting)

Consider the most common option for filling out an accounting policy using the example of a legal entity: LLC "Konfetprop" with a general taxation system. “Applied from” - in this field we set the date when the accounting policy will take effect. Inventory valuation method The inventory valuation method is important, since the purchase price of the same material may not be stable even from the same supplier. The program offers 2 evaluation methods. According to the average - when writing off the inventory, the cost is determined by the average cost, i.e. quotient from dividing the sum of the costs of all available units of one material (from all lots) by the number of units of this material.

Before you start full-fledged work in the 1C 8.3 Accounting 3.0 program, you need to set up the accounting policy of the organization whose accounting you will keep. In the event that the program keeps records of several organizations at once, it must be configured for each.

To begin with, let's figure out where in 1C 8.3 Accounting to find an accounting policy. From the Main menu, select Accounting Policy. It is located in the "Settings" subsection. Content

• 1 Step by step filling in the accounting policy
• 2 Setting up tax accounting in 1C
  • 2.1 Tax system
  • 2.2 Income tax
  • 2.3 USN
  • 2.4 VAT
  • 2.5 Property tax
  • 2.6 personal income tax
  • 2.7 Premiums
  • 2.8 Other settings

Step-by-step filling in the accounting policy We have opened the main form of settings. Consider step by step filling in all the points.
Quarterly ¬– this procedure is used if your organization belongs to budgetary, autonomous, foreign, non-profit and others from paragraph 3 of Art. 286 of the Tax Code of the Russian Federation. Monthly according to the estimated profit - in this order, a uniform payment is determined from the estimated profit, the amount of which is calculated based on the results of the previous quarter.

Payment amounts paid earlier are taken into account, but without a cumulative total. Monthly based on actual profit - when choosing this order, there may be uneven advance payments, since they are calculated taking into account previously paid, on an accrual basis. VAT This paragraph establishes the rules related to maintaining separate VAT records, as well as tax exemption.

The organization is exempt from paying VAT, in the case provided for by Art. 145 of the Tax Code of the Russian Federation, i.e.

Accounting policy for 2018 1c 8 3 is it enough for tax

Ways to apply changes in accounting policies There are several ways to apply changes in accounting policies:

• Perspective. Under this method, the modified policy is applied to those business activities that occur after the date of the policy change;
• Retrospective. This method involves adjusting the comparative figures for reporting for the previous year or years.

The use of a retrospective method is not always possible. For example, in the event that the assessment of the consequences of this method in monetary terms is not possible due to the lack of necessary information on previous periods. This method cannot be applied even if the assessment of the consequences in monetary terms is impossible, since the necessary estimated values ​​are not available.
Materials of the newspaper "Progressive Accountant", September 2017. Tatyana Kochetkova, system engineer of the department of intensive growth of GANDALF Group. An incorrectly configured accounting policy can cause errors when working with documents and reports. The choice of accounting policy options is up to you. For our part, we offer a brief explanation for understanding the accounting policy settings in the 1C: Accounting 8 program, ed. 3.0.

Filling in accounting rules in 1C Work with the 1C program begins with filling in the primary information about the organization ("Main" - "Settings" - "Organizations"). After the data is filled in, you can proceed to the next step - filling out the accounting policy ("Main" - "Settings" - "Accounting policy").

This section sets out the accounting rules.
There is currently no document with an approved similar name, but PBU 1/2008 is currently recognized under the federal standard, that is, you need to be guided by this provision when choosing a method of accounting. If the PBU does not provide for a method for an organization, then you should refer to IFRS, and then federal and industry standards. Last but not least, refer to the recommendations. If organizations used the recommendations of sectoral ministries in their accounting policies, then in 2018 it should be checked whether the applied recommendations will contradict the methods of accounting according to federal standards or IFRS;

• New investment deduction. Companies from the beginning of 2018 can use the new investment deduction. With the help of such a deduction, you can reduce income tax on the costs of acquiring and upgrading fixed assets.

May cause errors when working with documents and reports. The choice of accounting policy options is up to you. For our part, we offer a brief explanation for understanding the accounting policy settings in the 1C: Accounting 8 program, ed. 3.0.

Filling in accounting rules in "1C"

Work with the program "1C" begins with filling in the primary information about the organization (" Main" - "Settings" - "Organizations"). After the data is filled in, you can proceed to the next step - filling out the accounting policy (" Main" - "Settings" - "Accounting policy"). This section sets out the accounting rules.

"Applicable from"- in this field we put the start date of the accounting policy.

Method for assessing the MPZ

The method of estimating inventories (IPM) is important, since the purchase price of the same material may not be stable even from the same supplier. The program offers 2 evaluation methods.

Average- when writing off inventory, the cost is determined by the average cost, i.e. quotient from dividing the sum of the costs of all available units of one material (from all lots) by the number of units of this material.

By FIFO(First In First Out, "first in - first out") - this method involves taking into account the price in each batch, while the most "old" product is written off: the quotient of dividing the total cost of batch 1 by the number of materials in batch 1.

Rice. 1 An example of filling out accounting rules for LLC in 1C: Accounting 8, ed. 3.0

Method of valuation of goods in retail

This item is relevant for outlets, automated (ATT) or non-automated (NTT):

by purchase price- this item will be useful for outlets where it is important to track goods at cost.

at selling price- the goods are valued at the cost of sale, while the mark-up is reflected in the 42 account. When this item is selected for NTT, another setting is required in “ Administration» – « Accounting Options» – « Chart of accounts setup» – « Accounting for goods in retail».

Main Cost Account

In this paragraph, you need to reflect the main expense account. By default, the account is 26 - in documents it is substituted automatically so that you can fill them out faster. If most of the documents should reflect the costs on another account, in the menu "Main" - "Settings" - "Chart of Accounts" you can see all the accounts and select the one you need.

If the company provides services or produces something, then we mark it with flags in the following positions: “ Output" or/and " Performance of work, provision of services to customers". Paragraph " Performance of work, provision of services to customers activate the choice of cost write-off method:

Excluding revenue, i.e. at the close of the month, the costs will be written off to the cost price for all elements, even if they do not reflect revenue.

Including all revenue- this option is selected to write off costs for all items of the nomenclature for which there is a reflection of revenue (document " Implementation”), and the remaining ones remain in the main expense account, which can lead to the fact that at the end of the month the expense account will not be closed.

Including revenue from manufacturing services only- taking into account revenue only from production services - the write-off of costs occurs exclusively for the elements of the nomenclature with the reflection of revenue from production services (document " Provision of production services»).

General expenses include:

to the sales account at the end of the month when choosing the item “ Into cost of sales (direct costing)".

to the management and are debited as the goods are sold when choosing the item “B cost of products, works, services". Thus, the costs will be distributed between the cost of goods produced and work in progress.

Methods for allocating indirect costs

Distribution methods can be useful when for different types of expenses it is necessary to use different methods of distribution, which can be detailed by departments and cost items. Also, the costs filled in this list are written off in full during the operation. "Closing of the month" because they are indirect.

Take into account deviations from the planned cost

This item is checked if cost control is required. In the "turnover" on account 40, you can see the actual, planned and difference amounts.

Calculate the cost of semi-finished products

This item is noted if the production process includes the manufacture of semi-finished products that need to be stored somewhere (reflected on account 21).

Calculates the cost of services for own departments

We mark this item if there are several departments that provide services to each other. For example, the presence of a repair shop at the plant.

Account 57 "Transfers on the way" is used

We put a checkmark if we want the movements to be reflected in the 57th account. It makes sense if you have several accounts, or withdraw / deposit cash from the current account in

Reserves for doubtful debts are formed

Formation of a reserve for Dt 91.02 and Kd 63 in case of debt settlement with buyers on 62.01 and 76.06 accounts. The reserve begins to accrue if the debt is not repaid within the time specified in the contract. If the contract does not specify the payment term, the debt is considered outstanding after the number of days specified in the accounting policy ("Administration" - "Program settings" - "Accounting parameters" - "Terms of payment by buyers").

PBU 18 is used

Accounting for income and expenses in accounting and tax accounting are different. If the checkbox " PBU 18 “Accounting for settlements for the organization”, then it becomes possible to reflect deferred and permanent assets and liabilities using temporary and permanent differences. Permanent differences give rise to permanent tax assets and permanent tax liabilities, while temporary differences give rise to deferred tax assets and deferred tax liabilities.

Composition of accounting forms

In this paragraph, you can choose the type of forms (tax declarations, statistics forms, certificates, etc.)

Filling in the rules of tax accounting in "1C"

Rice. 2. An example of filling out tax accounting rules for LLC in 1C: Accounting 8, ed. 3.0

Taxation system

This paragraph makes it possible to specify the taxation system, as well as the use of special regimes. The presence of a sales tax actually engaged in certain types of activities in the city

income tax

Tax rates may vary for separate divisions, if they have this opportunity.

Depreciation method. By default, this item is set to " Linear Method» depreciation (i.e. the same amount every month for a certain time). Non-linear is used if you need to pay off depreciation faster or slower than with linear. In this case, depreciation is charged not on the unit of the item, but on the entire item group.

The method of repayment of the cost of overalls and special equipment. one time the method of repayment involves a one-time write-off of costs for overalls and special equipment, if the useful life is more than 12 months, and the amount is more than 40,000 rubles, then a temporary difference will form at the end of the month.

Indicated during commissioning. This option allows you to choose the method of repayment of the cost directly at the time of transfer of workwear or special equipment into operation.

Form provisions for doubtful debts. The formation of a reserve for doubtful debts in tax accounting is similar to the formation of a reserve in accounting. The difference lies in the percentage of revenue that is set aside to form a reserve.

List of direct costs. This list includes all direct costs (material, wages, depreciation, other, etc.) associated with the production and provision of services. The rules for determining these costs are specified. Unlike indirect costs, they will be written off at the end of the month in relation to the amount of product sold.

Nomenclature groups for the sale of products and services. It is necessary to create group data, since item groups are analytics for 20 and 90 accounts, otherwise you will have an empty subconto. If there is no need to keep records of costs and sales in the context of item groups, then one is still created - the main item group. The proceeds from the item groups specified in this paragraph will be included in the income tax declaration section as proceeds from the sale of products or services.

Procedure for payment of advance payments. Monthly advance payments are paid by everything, except for those organizations that are indicated in paragraph 3 of Art. 286 of the Tax Code of the Russian Federation. Quarterly- this procedure is used if your organization belongs to budgetary, autonomous, non-profit and others from paragraph 3 of Art. 286 of the Tax Code of the Russian Federation. Monthly based on estimated profit- under this procedure, a uniform payment is determined from the estimated profit, the amount of which is calculated based on the results of the previous quarter. Payment amounts paid earlier are taken into account, but without a cumulative total. Monthly based on actual profit – when choosing this order, there may be uneven advance payments, since they are calculated taking into account previously paid, on an accrual basis.

VAT

This paragraph establishes the rules related to the maintenance of separate VAT records, as well as exemption from

The organization is exempt from paying VAT, in the case provided for by Art. 145 of the Tax Code of the Russian Federation, i.e. if for the last three months the amount of proceeds from operations with non-excisable goods in the aggregate did not exceed 2 million rubles.

Checkbox « Separate accounting of input VAT is maintained» mandatory if taxable and non-taxable (or export) activities are carried out. VAT is reflected on account 19. You also need to go to "Administration" - "Program settings" - "Accounting parameters / Chart of accounts settings" - "Accounting for VAT amounts on purchased valuables" and check the box " According to the methods of accounting.

Parameter " Separate VAT accounting by accounting methods» will be useful for organizations engaged in export or exempt from tax for some activities, if analytics on tax accounting methods is important. This checkbox allows you to choose the method of VAT accounting (accepted for deduction, distributed, etc.).

"VAT is charged on shipment without transfer of ownership" - VAT is charged at the time of shipment of the goods, if the transfer takes place in a special order (after payment, after acceptance for accounting, etc.).

We also indicate the procedure for registering invoices for advance payment:

Register invoices always upon receipt of advance payment. With this option, invoices for advances received will be created for each amount received, except for advances credited on the day of receipt. If the shipment occurred on the day of payment, then an advance invoice is not created.

Do not register invoices for advances offset within 5 calendar days. An invoice is created only for those advance payments that were not credited within 5 days after they were received.

Do not register invoices for advances set off before the end of the month. This position is relevant only for those prepayment amounts that are not credited during the tax period (quarter) in which they were received.

Do not register invoices for advances (clause 13, article 167 of the Tax Code of the Russian Federation). Option only for organizations whose activities are subject to clause 13 of Art. 167 of the Tax Code of the Russian Federation, i.e. the duration of the production cycle is more than 6 months.

personal income tax

Standard deductions apply:

Cumulative total during the tax period, those. the standard tax deduction is provided to the employee in the due amounts for each month of the tax period evenly.

Within monthly income standard tax deductions do not accumulate during the tax period and are not cumulative.

Insurance premiums

Contribution rates for all organizations established, except for the organizations specified in Art. 57 No. 212-FZ. They are eligible for lower insurance premiums.

Accident contribution rate also specified in Law No. 179-FZ.

The remaining taxes and reports are filled in if there is property, transport, the sale of alcoholic / excise products, etc.

Don't forget to check out the section "Administration" - "Program settings" - "Accounting settings» to check the accounting parameters, and to the functionality ( "Administration" - "Program settings" - "Functionality”) for the correct operation of the program.

VAT accounting policy 1C