What should be considered when using DDS articles?

The "Cash flow items" directory in 1C 8.3 is used as an additional analytics for 50 and 51 accounts.

Let's consider a few important points to consider when using DDS articles:

• Program settings
• Features of the formation of the "Statement of cash flows"
• Control over the cash flows of the enterprise with the help of DDS items

For organizations that must submit Form No. 4 (“Cash Flow Statement”), filling out DDS articles is mandatory. For organizations on the simplified tax system, cash accounting in the context of articles may not be kept.

In 1C programs, the corresponding setting is on the "Accounting Settings" tab - see Fig. 1

When filling out the directory of articles of the movement of the DS, it is important to choose the type of movement correctly. In 1C programs, the types of movement are “hardwired” into the program and are not subject to adjustment, their list corresponds to the lines of the regulated report Form No. 4.

For example, cash receipts by type of movement “Receipt from the sale of products and goods, performance of work, provision of services” (Fig. 1) corresponds to line 4111 of the DS movement report (Fig. 2). In our example, this is the amount of 246 thousand rubles.

How to check the report?

You can check the received figures on the balance sheet 51 and 50 of the account. (fig.3)

As you can see, the data does not converge. According to form No. 4, the total amount is 267 thousand rubles, and in the balance sheet the total amount is much larger - 731 thousand rubles. What's the matter? The reason is that the amount of 450,000 rubles. spaced without specifying the DDS article (Fig. 4).

Thus, the correct filling of DDS items is a guarantee of correct cash flow reporting.

However, DDS items can be used not only for regulated reporting, but also for controlling the cash flows of an enterprise.

In Figure 5 we see a directory of DDS articles, presented in the form of a tree. Several articles with the same type of movement are combined into groups and subgroups. This grouping allows you to receive and compare totals for different types of economic activity.

A summary report by groups of articles can be seen in Figure 6.

The report setup is shown in Figure 7.

Management accounting of funds

In 1C configurations, where there is a Treasury subsystem (Trade Management, Integrated Automation, 1C ERP, etc.), DDS items are used to plan spending and receiving funds. Based on them, reports such as "Payment calendar" (Fig. 8), "Cash spending limits" (Fig. 9) are built.

In conclusion, we will give examples of filling out the documents “Application for spending funds”, “Expected receipt of funds”, “Limits for spending funds”, which serve as a way to enter initial information to control cash flows:

Source: programmer1s.ru

In the event that there is a shortage of funds on any day, negative balances will appear in the report, which will be highlighted in red. The presence of negative balances in the "Payment calendar" means that the calendar plan of one or more departments needs to be adjusted. You can analyze the data that needs to be corrected using the standard report interpretation mode of the 1C:Enterprise program system. You can also use the Payment Calendar Analysis report to correlate payment calendar data with budget data. Applications for the expenditure of funds To make actual payments from current accounts and from the cash desk, the document “Application for the expenditure of funds” is provided. The document is formed on the basis of the adjusted payment calendar.

Directory of cash flow items in 1s 8.3

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However, DDS items can be used not only for regulated reporting, but also for controlling the cash flows of an enterprise. In Figure 5 we see a directory of DDS articles, presented in the form of a tree. Several articles with the same type of movement are combined into groups and subgroups.
This grouping allows you to receive and compare totals for different types of economic activity. Fig.5 A summary report by groups of articles can be seen in Fig.6. Fig.6 Report settings are shown in Fig.7.

Cash flow items (dds) in 1s 8.3 accounting

The calculation of cash flow by the direct method makes it possible to assess the solvency of the enterprise, as well as to exercise operational control over the receipt and expenditure of funds. Table 1. Cash flow analysis (direct method), thousand rubles No. p / p Indicator Reporting year Prev. year 1. Current activities 1.1. Received: 7795935 5307868 proceeds from the sale of products 7467208 4367851 other receipts 328727 940017 TOTAL: 15591870 10615736 1.2.

Sent to: 7765227 6163591 to pay for materials, goods, etc. 5597930 3644041 to pay wages 201515 71511 to pay dividends 266384 239705 to pay taxes and fees 122067 15033 deductions to the state. off-budget funds 101949 33257 for the issuance of accountable amounts 24728 13703 for other expenses 1450654 2146341 TOTAL: 7765227 6163591 Total: inflow (+) / outflow (-) den. funds for current activities 30708 -855723 2.

Cash flow adjustment

The total change in cash for the analyzed period 17539 5591 According to the results of the analysis, we can conclude that the company has improved its solvency compared to the previous year: in the reporting period, it received cash inflow in the amount of 17,539 thousand rubles, which is 11,948 thousand rubles . more than the previous year. This increase was caused by the receipt of cash from current and financial activities, as a result of investment activities, the enterprise received an outflow of cash. In the long term, the direct method of calculating the amount of cash flows makes it possible to assess the level of liquidity of assets.

The indirect method is preferable from an analytical point of view, as it allows you to determine the relationship between the profit received and the change in the amount of cash.

Two Methods for Generating a Cash Flow Statement

Calculation of cash flows by this method is based on the net profit indicator with its necessary adjustments in items that do not reflect the movement of real money in the relevant accounts. To eliminate discrepancies in the formation of the net financial result and net cash flow, adjustments are made to net profit or loss, taking into account: changes in inventories, receivables, short-term financial investments, short-term liabilities, excluding loans and credits, during the period; · non-monetary items: depreciation of non-current assets; exchange differences; profit (loss) of previous years, revealed in the reporting period and others; · other articles that should be reflected in the investment and financial activities. Table 2. Cash flow analysis (indirect method), thous.

rub.

Cash flow analysis

The "Cash flow items" directory in 1C 8.3 is used as an additional analytics for 50 and 51 accounts. Let's consider a few important points to consider when using DDS articles:

• Program setting.
• Features of the formation of the "Cash Flow Statement".
• Control over the cash flows of the enterprise with the help of DDS articles.

For organizations that must submit Form No. 4 (“Cash Flow Statement”), filling out DDS items is mandatory. For organizations on the simplified tax system, cash accounting in the context of articles may not be kept.
In 1C programs, the corresponding setting is located on the “Accounting Parameters” tab - see Fig. 1 Fig. 1 When filling out the directory of articles of the movement of the DS, it is important to choose the type of movement correctly.

10. cash flow analysis

Using the DDS articles directory When generating a DDS report in 1C 8.3, always check the amounts received with the balance sheet for 50 and 51 accounts. If the amount in the turnover is larger, then you did not put down the DDS article in some document. Otherwise, you could specify a DDS article where it is not required.

Amounts from documents in which the article is not indicated will be displayed in the balance sheet with an empty grouping, so it is not difficult to find them. If you group them in the DDS articles directory, then in reports you can get totals for them by changing the grouping type of the article. In some other 1C configurations, for example, in ERP, DDS articles are required for management accounting analytics.
For example, a spending limit for a specific month is set for a certain item. Then an application is created for the expenditure of CA for this item. They are also used in the payment calendar.

Attention

Investment activity 2.1. Received: 32059 251318 proceeds from the sale of fixed assets 31252 247456 dividends 807 3862 TOTAL: 32059 251318 2.2. Sent: 863458 826350 for the purchase of fixed assets 253713 467680 for the purchase of securities 609745 358670 TOTAL: 863458 826350 Total: inflow (+)/outflow (-) cash. funds for investment activities -831399 -575032 3. Financial activities 3.1. Received: 6112551 1970601 credits and loans received 6112551 1970601 TOTAL: 6112551 1970601 3.2.

Sent: 5294321 534255 return of previously received loans 5294321 534255 TOTAL: 5294321 534255 Total: inflow (+)/outflow (-) cash.
The total change in cash, obviously, remained unchanged: + 17,539 thousand rubles. The prepared statement of cash flows allows us to draw the following conclusions. The main reason for the discrepancy between the obtained net financial result and the net cash flow was the increase in accounts receivable (376,020 thousand rubles).

rubles) and short-term financial investments (348,448 thousand rubles), which resulted in an outflow of funds.

Info

Additional cash inflow in the framework of current activities was provided by increasing accounts payable (155,563 thousand rubles). Received net profit in the amount of 609,802 thousand rubles. almost all of it was directed to financing the increased current assets. Financing of investment activities was carried out mainly by attracting long-term borrowed funds.

A cash flow statement is a financial reporting document that reflects the receipt, expenditure and net changes in cash in the course of current business activities, as well as investment and financial activities for a certain period. These changes are reflected in such a way that it is possible to establish the relationship between cash balances at the beginning and end of the reporting period. The cash flow statement is a statement of changes in financial position prepared using the cash flow method. The logic of cash flow analysis is quite obvious - it is necessary to highlight, if possible, all transactions affecting cash flow. Cash flow analysis by direct and indirect method.

The reference book "Cash flow items" is designed to classify cash transactions of an organization. When generating payment documents (payment orders, cash orders, etc.), it is necessary to indicate the corresponding cash flow item. In the programs "SysTecs: Financial Management" and "SysTecs: Cash Flow Budget" the directory is used when forming the budget. In more detail, the methodology for working with the "Cash flow items" reference book is described in the manual for accounting in the "1C: Accounting 8" program of the 1C company.

Synchronization
The "Cash flow items" directory is included in the synchronized directories, i.e. all changes to the directory elements in the SysTecs program will be reflected in the "1C: Accounting 8" infobase and vice versa.

If 1C: Accounting did not keep records in the context of cash flow items and did not use the corresponding directory, then the SysTecs program provides the ability to download the classifier of DDS items from the configuration delivery. It includes the main items of cash flow and will help to make the initial processing and classification of cash flow planning transactions.

The directory of articles is called from the menu item "Directories" - "Cash flow items".

The order of displaying articles in the directory and reports can be configured using a special wizard, which is invoked by clicking the "Order settings" button from the command panel of the list form.

Article Display Order Wizard

Setting the display order of articles is done using the "Move up/down" buttons on the form's command bar. After completing the settings, click the "Save the specified order" button.

Form of the list of the directory "Cash flow items"

Basic details

The "Cash flow items" directory contains the following details:

• Name of the article;
• Group of articles;
• Type of cash flow- grouping articles by types of operations. The following types of streams are available:
  • Settlements with suppliers - settlements with suppliers and contractors (recorded in accounting on accounts 60 and 76 - settlements with other suppliers and contractors);
  • Settlements with buyers - settlements with buyers and customers (in accounting reflected on accounts 62 and 76 - settlements with other buyers and customers);
  • Settlements with the budget and funds - settlements with the budget for taxes and fees, as well as settlements with off-budget funds (accounts 68 and 69);
  • Retail revenue;
  • Settlements with employees - for wages and other transactions (accounts 70 and 73 in accounting);
  • Settlements with accountable persons (account 71 in accounting)
  • Settlements on credits and loans (long-term and short-term - accounts 66 and 67 of accounting)
  • Intracompany operations - operations of collection, transfer of funds between settlement accounts of the organization;
  • Buying and selling currency;
  • Other operations.
• Debt account- accounting account (line, as it is specified in 1C: Accounting). It is used for types of cash flows: settlements with the budget and funds, settlements with employees, settlements with accountable persons. Specifying this account is mandatory in the "Payment calendar" system if, when generating a calendar plan using the payment planning interface, it is necessary to control balances on debts (respectively, on taxes and before employees). If the account is specified, then the current balances will be requested from the 1C: Accounting 8 infobase. If there is no need to see and control the balances, then it is not necessary to indicate the account in the article.

1C: Accounting 8.2. An understandable tutorial for beginners Gladkiy Alexey Anatolyevich

Filling in the directory of cash flow items

The program "1C Accounting 8" implements the ability to automatically fill out reporting form No. 4 "Cash flow statement". But to use this mechanism, it is necessary to keep records in the cash flow accounts in the context of cash flow items. Recall that cash accounts are:

Account 50 "Cashier" (this account keeps records of the company's cash resources);

Account 51 "Settlement account" (it takes into account non-cash funds of the enterprise on the current account);

Account 52 "Currency account" (this account is designed to account for the company's funds in foreign currency);

Account 55 "Special accounts in banks" (non-cash funds of the enterprise held in special accounts with banks - deposits, loans, etc.) are taken into account here.

Please note that keeping records of funds in the context of their movement items is possible only if the corresponding setting is enabled. Execute the main menu command Enterprise? Setting accounting parameters, and in the window that opens, go to the Cash tab (Fig. 3.19).

Rice. 3.19. Setting up cash accounting

On this tab, you need to check the box By cash flow items. In this case, the interfaces for editing payment documents will contain a field for selecting the cash flow item to which the document amount should be allocated. The choice of the cash flow item is carried out from the reference book of cash flow items, the contents of which the user can create and edit independently.

ADVICE

If you plan to keep a record of funds in the context of the articles of their movement, it is recommended that you enter the articles that you will use in the directory in advance. True, you can fill out and edit the directory later (for example, directly in the document editing mode), but it is more convenient to fill it out in advance so as not to be distracted by adding new positions to it later.

To switch to the mode of working with the directory of cash flow items, select the item Cash flow items in the directory selection window (see Fig. 1.20). As a result, a guide window will be displayed on the screen, which is shown in Fig. 3.20.

Rice. 3.20. Directory of cash flow items

The possibilities of the program provide for the grouping of cash flow items depending on the purpose, direction, or other criteria. For example, you can create separate groups for cash and non-cash money, for own and borrowed funds, etc. Note that the grouping of cash flow items is not mandatory - you can keep the directory in one common list. If you want to use the grouping mechanism, it is recommended that you first create a list of groups (it will have a hierarchical representation), and then fill the groups with articles.

NOTE

Subsequently, any cash flow item can be moved from one group to another.

To form a group of articles, execute the Actions? command in the list box. New group (this command is also called by pressing the key combination Ctrl+F9), or a similar command from the context menu. You can also use the Add group button, which is located in the toolbar (the names of the toolbar buttons are displayed as tooltips when you hover over them with the mouse pointer). When performing any of the listed actions, a window for entering and editing a group will be displayed on the screen, which is shown in Fig. 3.21.

Rice. 3.21. Entering and editing a group of articles

Note that the group is also edited in the same window: to switch to the editing mode, select the group in the list with a mouse click and execute the Edit context menu command (or a similar Actions menu command) or press the F2 key.

Enter the name of the group in the Name field. In the Group field, you can select a group of articles that will be the parent for the group being created. If the group being created should not be subordinate to any other group, this field must be left blank.

In the Code field, a numeric code for a group of articles is formed. The value of this field is automatically generated by the program after pressing the OK or Save button. If necessary, you can edit the numeric code from the keyboard, after switching on the editing mode using the Actions? Edit code. Note that without special need to edit the code is not recommended, as this can lead to a violation of data integrity.

Entering and editing the group is completed by pressing the OK or Save button in this window. The Close button is designed to exit this mode without saving the changes made.

To enter a new cash flow item into the directory, place the cursor on the group to which this item should be assigned, and execute the Actions? Add (this command is also called by pressing the Insert key combination), or a similar command from the context menu. You can also use the Add button on the toolbar. When performing any of the listed actions, a window for entering and editing a cash flow item will be displayed on the screen, which is shown in fig. 3.22.

Rice. 3.22. Entering and editing a cash flow item

In this window, in the Name field, enter the name of the cash flow item from the keyboard. Under this name, it will subsequently be displayed in the list and selection interfaces. In the Type of cash flow field, from the drop-down list, the contents of which are predefined in the Configurator, the indicator of regulated reporting corresponding to the type of cash flow being determined is selected (in other words, the value of this field is used when filling out form No. 4 automatically).

In the Group field, you can select or change the group of articles to which this article will be assigned. To fill in this field, press the selection button or the F4 key, then in the list of groups of articles that opens, select the required position by clicking the mouse and press the Select button.

As for the Code field, it is filled in and edited in the same way as in the mode of entering and editing a group of articles.

After pressing the OK or Record button in this window, the cash flow item will be added to the directory.

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Step 1. Setting up the DDS Articles directory

To begin with, we will display this directory on the action panel Bank and cash desk of the Directories section. For these purposes, in the Administration section, select the Accounting settings command:

Since DDS articles are subconto to accounting accounts 50,51,52, we select the Chart of Accounts Setup command. In the Accounting for cash flow section on the action panel, open the link By settlement accounts:

Put a tick in the field By items of cash flow and click Record and close:

In chapter Reference books the navigation bar now displays the Cash Flow Items lookup:

Step 2. Types of cash flow in 1C 8.3

Now the most important thing. In order for a report in the form OKUD 0710004 to be generated in 1C 8.3 without errors, you need to correctly select the type of cash flow, because it is this attribute that is configured in accordance with this report. The types of cash flows are predefined in 1C 8.3, while the organization can determine the name of the cash items on its own:

Step 3. Accounting for cash flow by items

According to PBU 23/11, the cash flows of an enterprise are divided into flows from financial, investment and current operations. Let's create these groups in the Cash Flow Articles directory. For these purposes, having opened the directory, you need to select the Create group command:

Please note that under the line Type of movement there is a hint The name of the indicator of the form Statement of cash flows of financial statements.

Open the drop-down list and select the desired article:

In the Use by default in operations field, you can select an operation from the drop-down menu, upon reflection of which the cash item will be substituted automatically:

How cash flow items are reflected in 1C 8.3 using an example

Consider an example. We will issue a payment to the supplier by a document debiting funds from the current account. The 1C 8.3 program automatically substituted an article with the type of movement in the Cash flow field Payment for goods, works, services, raw materials and other current assets:

Let's see how this operation was reflected in 1C 8.3 in the balance sheet of account 51, as well as in the card of this account. In our case, the card on account 51 looks like this:

Turnover balance sheet for account 51:

In order to receive WWS in a similar form in 1C 8.3, you should select Grouping by cash flow items in the settings:

Let's generate a Cash Flow Statement in 1C 8.3:

We see that the total amount of payment to suppliers is reflected in the report correctly. Moreover, the VAT accrued for reimbursement in settlements with suppliers is separately highlighted, which can be found out by selecting the decoding of the line:

Thus, with the correct and careful filling of the directory Cash flow items, the formation of the corresponding report in 1C 8.3 will not require special labor costs.

In DDS items that are not cash flows: cash receipts from the bank, currency exchange, etc., the type of movement is not filled in.

How to reflect cash flow items in a cash receipt and expenditure cash order, what errors can occur when conducting cash transactions in 1C 8.2 (8.3) can be studied in our video lesson:

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