How to check the licensedness of 1C programs? The correctness of the reflection of transactions related to the maintenance of the purchase book

With the help of an accounting program, it is important for users to be sure that they did not make mistakes and inaccuracies. The main difficulties with 1C arise when the next reporting period ends, however, competent maintenance of current accounting is an important task for an accountant.

Areas to consider when correcting errors:

Part of the errors when closing the month lies in the incorrect settings of the program, and, first of all, in the incorrect, often in a hurry, settings of the "Accounting Policy". It is necessary to know the cause-and-effect relationships between the "flags" of the settings and the errors that occur in accounting.

Another part of the errors occurs as a result of incorrect paperwork, technical errors of the accountant, errors that occur due to inattention or ignorance.

However, do not forget about this option. The month is closed, no errors were found in the report, however, there may be incorrect data in the accounting.

In order to prevent such errors, after performing all the routine operations to close the period, check the correctness of the received credentials.

For these purposes, 1C: Accounting 8 includes special reports:

• report "Express check of accounting";
• report "Analysis of accounting for income tax";
• report "Analysis of accounting for VAT";
• report "Analysis of accounting according to the simplified tax system";
• tax audit risk assessment.

Rice. 1. Accounting analysis reports

The listed reports are an internal control tool for checking the infobase.

Advice! Check and you will be able to detect and correct errors in a timely manner.

Let's pay your attention to the report "Express check of accounting".

Express check is a set of checks grouped by accounting sections. Each such check checks the absence of errors in the data. Control may consist in compliance of credentials with certain provisions of the law or in accordance with internal algorithms embedded in the program by the developer.

The report presents several areas in which the review will be carried out. You can not check all areas at once, but choose what is important at the moment, for example, check “Cash desk operations”.

List of possible checks

1. "Checking the accounting policy", the program controls its presence; conformity of the application of the "direct costing" method with the actual closing of the account 26; compliance with the application of PBU 18/02 is controlled.
2. "Analysis of the state of accounting", allows you to identify errors in the methodology of accounting. At this stage, an analysis of the accounts to be closed at the end of the reporting period is carried out. The compliance of debit and account balances at the end of the reporting period with the type of account (active / passive) is checked. It also checks the correctness of correspondence accounts in postings, which is especially useful when entering transactions manually. For organizations with fixed assets on the balance sheet, attention should be paid to checking the residual value of fixed assets, and for those having assets and liabilities whose value is expressed in useful terms, it is necessary to check for the correctness of their assessment at the end of the reporting period.
3. "Checkout Operations". Here, the absence of negative balances on the cash register is checked; the excess of the daily limit of the cash balance at the cash desk;
4. The maintenance of the book of purchases and the book of sales is subject to verification; it also checks the availability of documents “Formation of Records The results of an express check can be displayed with details by sections of accounting and for each type of checks. In addition, the report can show comments on each performed check and generate a report with detailed information on the errors found, the accountant can go from it to primary documents or standard reports.

The report "Express check of accounting" is located in the menu Reports - Analysis of accounting - Express check of accounting. (Fig. 2).

Rice. 2. Working with the report "Express check of accounting"

After performing an express check, the user receives a report on its results, which shows the total number of checks performed and the number of checks during which errors were found in the infobase data. The results of an express check can be displayed in detail up to the accounting section or before each check by clicking on the "+" to the left of the section or comment). The report can show comments for each test performed.

The comment contains:

• the subject of control - what exactly is checked by the current check;
• check result - whether errors were found during the check;
• possible causes of errors;
• recommendations for troubleshooting.

For checks during which errors were found, detailed information about the error is displayed in the report. Depending on the specific check, this may be the period in which an error was discovered, balances and turnovers on accounting accounts and other accounting registers, individual documents in which errors were found as a result of the check.

5. Sales books” and “Formation of purchase book entries”.

For VAT purposes, the express check includes two blocks of checks (Fig. 3).

Rice. 3. Checking the maintenance of the purchase book and the sales book

On fig. Figure 4 shows the checks in the Value Added Tax Sales Book Maintenance section.

Rice. 4. Sales book check results

Each section check solves its own problems

Let us consider the characteristics of individual verification tasks.

Compliance with the numbering of invoices. The audit monitors this order of invoice numbering and reports violations in the chronology or gaps in the numbering of invoices.

Completeness of issuing invoices according to sales documents. This check controls the deviation from the method. The VAT accounting methodology implemented in the program provides that each posted sales document must be accompanied by the posted document "Invoice issued".

Timeliness of issuing invoices according to sales documents. The audit controls the fulfillment of the requirement, which provides that invoices for the sale of goods (works, services) are issued no later than 5 calendar days, counting from the date of shipment of the goods (performance of works, provision of services).

Correspondence in accounting records of sales proceeds to accrued VAT. The audit provides control over the correct reflection of the amount of VAT on the account 90.03 "Value Added Tax" for transactions in the sale of goods, works and services. That is, the amount of VAT calculated from the proceeds reflected on account 90.01.1 “Revenue from activities with the main taxation system” is compared with the amount of VAT reflected on account 90.03 “Value Added Tax”. An error is a discrepancy between the amount of VAT reflected on account 90.03 “Value Added Tax” and the amount of VAT on revenue. Such a discrepancy is typical for transactions in which manual adjustments were made to accounting entries and amounts in them.

So the bugs are found. How to fix them?

To get detailed information about the error, click the plus sign to the left of the check name.

For each check, the subject of control, the result of the check, possible causes of the error, recommendations for correcting the error are indicated, and a detailed error report is provided (Fig. 5).

Rice. 5. Analysis of messages in express check. Maintaining a sales ledger

The accountant needs to analyze each message. If there is indeed a mistake, then it needs to be corrected. After correcting all errors, you need to re-generate the report.

For example, in fig. 5 it can be seen that an error was found in the numbering of invoices, namely: “gaps in the numbering”, “violation of the chronology”.

In the program, we are immediately invited to solve this problem by restoring the numbering, which can be performed by going to this function via the "Automatic document renumbering" hyperlink.

Note! The message warns us about the discrepancy between the issued primary documents. Approach such solutions carefully.

Having performed automatic renumbering of documents, we received an error-free report on the sales book.

Similarly, errors in the purchase book, if any, must be corrected.

Consider a detailed error report

We will make corrections after review.

1. Let's check the actual receipt from suppliers of invoices for incoming documents. Let's enter into the program received, but not entered invoices.
2. Let's open the list of documents (Sale - Maintenance of the sales book - Formation of sales book entries), open the documents for the verification period, fill in the "VAT from advances" tab and post the documents.
3. Let's open the list of documents (Sale - Maintenance of the sales book - Formation of sales book entries), documents for the verification period, fill in the "Sales VAT" tab and post the documents. Let's check the compliance of the amounts of manual postings according to 76.N and the documents "Adjustment of records of accumulation registers".

Use the procedure for checking and correcting errors for all sections of the Express Check of Accounting report.

Result - accounting without errors

The control tool "Express check of accounting" is intended, first of all, for or an accountant, for the corresponding section of accounting in the enterprise. An accountant can use it to check the correctness of the credentials at the end of the reporting period, after entering all the primary documents for the accounting section. Many sections of the express check can also be used to monitor the correctness of the entered information.

How to check the licensedness of 1C programs?

Introduction

This article was written to help you identify and recognize pirated (illegal, unlicensed, counterfeit) copies of 1C's economic software products, as well as to explain the main differences between pirated and legal products.

About the company "1C", Moscow

The 1C company was founded in 1991 and ranks first among the companies of the Russian industry involved in the distribution of software. The company specializes in distribution, support and development of business and home software.

Corporate website of the company www.1c.ru

About the company "1C-Account Timbal"SRL, Chisinau

The only regional distributor in Moldova offers centralized promotion of a wide range of programs for office and home in the regions. The distributor undertakes the functions of delivering goods, maintaining the consultation line, as well as creating standard solutions adapted in accordance with the legislation of the Republic of Moldova.

Official website of the company www.1 cmd. md

How to check the licensedness of 1C programs?

A licensed copy is that copy of the software product that is used in compliance with all the rules established by the copyright holder.

The overwhelming majority of software products of the copyright holder, 1C, consist of a platform and a configuration.

Platform "1C" is a specific set of functions that can be supported by your program. If there is no platform in the software package, then these features will not be available. At the same time, the platform itself only provides the system with certain capabilities, but in order for them to be really used, they must be configured in the installed 1C configuration.

Configuration "1C" is the most important concept for the user. A configuration is a setting for 1C:Enterprise to work in a specific area. Without a configuration, 1C:Enterprise is only a set of potential features, but you won't be able to work in them. Users usually use "standard" configurations, which are supplied as part of software products and are completely ready for use.

Since 2016, “electronic deliveries” of some software and client licenses have been put into circulation .

Electronic delivery 1C contains a distribution kit of the software product in the form of a zip archive, each copy has its own registration number and pin code, which is used both to activate the software product and to register the product on the 1C: ITS portal.To install the program on a computer, you need to unzip the archive and run autorun.exe. Further in the dialog, you can install the program completely "in one click" or choose to install it in parts, as well as view the documentation and accompanying materials.The electronic delivery of client licenses includes instructions for obtaining licenses, a registration number, a set of pin codes for license activation and a separate pin code for registering on the 1C: ITS portal. The number of pincodes for license activation depends on the number of jobs. Documentation and accompanying materials are supplied in the same format as documentation on the 1C:Enterprise 8 platform and applied solutions is published on its.1c.ru resource. The book has a hierarchical structure ("tree"), consisting of chapters, with each chapter being, in turn, a node of the hierarchical structure. This view allows you to immediately see the contents of the book and quickly jump to the desired chapter.

It is possible to determine the licensedness of the 1C program by two types of signs: external and actual. At the same time, external signs indicate which 1C software products you can use, and the actual ones confirm that exactly the program for which you have the right is used.

The main features of the licensing of programs "1C":

A running 1C program on a local computer or on a network must be used legally (without hacks and emulators) and also have confirmation of its license (the presence of a registration form and a security key) and the absence of unlicensed features (key emulators).

As a rule, platforms are protected from unauthorized use by an electronic key. The licensedness of the configuration is confirmed by the registration form and documents evidencing the legal acquisition of the software (tax invoice). To determine the licensing features of the configuration you have installed, we recommend that you contact the specialists of the 1C partner network firms.

This manual discusses standard 1C software products (platform + typical configuration created by 1C). For different 1C platforms, completely different configurations can be written, based on the accounting conditions in specific economic sectors. And the authors of such configurations can be, respectively, various developers, not necessarily 1C employees. At the same time, developers can determine their own rules for using software products, so they are not considered within the scope of this manual.

A brief algorithm for checking the licensedness of programs "1C"

A) We define external signs.

B) We compare external signs with actual ones:

We find all the programs "1C" installed on the computer.

We check the performance of the detected programs.

We check the actually installed programs.

We check the programs "1C" for the presence of a key.

We make sure that there is no key emulator.

We are convinced that there are no violations, and all 1C programs are used legally.

A) External signs of licensing

External features include a kit, usually containing:

Registration form;

The key is protected from unauthorized access;

Registration number;

1 or 2 disks of an economic program;

Box "1C";

Documentation for the program (from 2 to 12 books);

Tax invoice (with the correct indication of the name of the product);

Brand AGEPI

Registration form

Version 8

Versions 7.7

The 1C registration form (Figure 2) is the main document certifying the authenticity of the 1C program installed on a personal computer. All installed and running 1C programs must have a registration form. Distinctive features of the registration form:

a yellow form consisting of 2 (for "1C: Enterprise 7.7") or 3 parts (for "1C: Enterprise 8"), one of which indicates the full name of the product (1) and registration number (2). This part remains with the user and is a confirmation that he has the right to use this software product, and the other part of the questionnaire is intended directly for registering the program and is transferred to 1C. In the case of "1C:Enterprise 8", the third (middle) part of the questionnaire also remains with the user.

By the way, do you know what is the meaning of registration? 1C provides users of 1C system products with full support: updating releases and discounts when purchasing newer versions of products. But you can get such benefits only by registering your program with 1C.

In order to register, send the completed part of your registration form by mail or a simpler way - give it to the 1C: Franchisee company from which you bought the program, or to the 1C distributor in your region for quick and accurate entry of your data into the database 1C users. You can contact the same franchisee or distributor to find out whether your program is currently registered with 1C or not. And if the user loses the registration form, the presence of registration in the company "1C" will easily allow you to identify the lost part of the form and confirm the license of your software product.

Security keys for the 1C platform

Hardware key for protection against unauthorized access. All 1C programs should work with the key, except for the basic and training versions. Distinctive features: a special device designed to run 1C programs, which is physically connected to the USB or LPT port of your computer, or if you work in the network version, is located on one of the computers on your network, which is a server.

Keys "1C" differ in color:

"1C:Enterprise 8" local version - purple USB key

"1C:Enterprise 8" network version - red USB key

"1C:Enterprise 7.7" local version - white LPT key or purple USB

"1C:Enterprise 7.7" network version - red LPT key or red USB

Most of the licensed economic products "1C" comes with a key to protect against unauthorized access. The only exceptions are the basic versions of the programs "1C:Enterprise 7.7", "1C:Enterprise 8", some accounting products "1C" of earlier versions, which work without a security key and simply have a "binding" to the computer. Some "1C" configurations may have an additional key.

Program registration number

Identification number of your software package. All installed and running 1C programs must have a registration number.

Features:

The registration number contains 7 digits and is indicated on the box, CDs, registration form, books and documentation. For all the above components of one set, the registration number must be the same.

Actual signs of licensing

To determine the actual signs of licensing, you need to check all the 1C programs installed on your computer. It is clear that this procedure can be carried out as efficiently as possible only by professionals specializing in the implementation of 1C software. For example, qualified franchisees or regional distributors of 1C can provide such services.

However, if you have sufficient experience in working with computer equipment, such a check can be carried out on your own. We bring to your attention an express method used by experts to identify signs of violations of the procedure for the licensed use of 1C software products.

Instructions for determining the licensing of the program "1C"

Step one

Search for all "1C" programs on your computer.

It often happens that several software products are installed on the user's computer. At the same time, you may not even know about the existence of all of them, working in only one proven program, and meanwhile, your computer may store several more unlicensed versions on its hard drives. How to know about it?

Use the standard Windows tools to search for files. To do this, in the "Start" menu, select "Find" "Files and Folders", then enter "1cv *.exe" in the search box. If the search returns no results, you can move on to the next computer. If the "1C" program files are present on the hard drives of any computer being checked, the search results window may look something like this:

step two

Checking the functionality of detected programs

It is necessary to sequentially try to run each of the detected files. To do this, double-click on the corresponding file in the search results window.

If there are too many files and they are written in directories with the characteristic names "patch" or "crack", there is cause for concern. Files from the "patch" or "crack" directories should not be touched before consulting with specialists, because these files can be modified or infected.

So, the operability of a particular program file is evidenced by the appearance of configuration selection windows.

Windows may look different:

If such windows did not appear on the screen, the program simply will not start working or it will give an error message, after which it will be automatically closed. For example, the message might be:

As a result, if the program does not start when you double-click on the corresponding file, this indicates that this file is most likely not used for work and should be removed with the help of a specialist.

If the 1C program has started, go to the next step.

Step Three

Checking the actual installed program.

Now let's determine which program is actually installed on your computer.

How to do it? We start the program "1C". When launched, the name of the program itself, the installed configuration and its version are written on the computer screen.

If you have already opened the 1C program and did not have time to see the name of the product when you turned it on, go to the "Help" section in the "Main Menu" of the program, find the "about the program" tab in it and read! It contains complete information about the installed platform, its version, as well as information about installed configurations and their releases. For example:

"1C: enterprise 8.2 (8.2.11.236). Configuration "Accounting for Moldova", edition 1.1 (1.1.25.1)"

Now compare the information you see on the "About" tab with the information on your registration form. The name of the program and the configuration must match. Otherwise, this indicates a possible unlicensedness of the software product you have installed. The same operation must be performed with all 1C software products that are available on your computer.

Step Four

Checking programs "1C" for the presence of a key.

Knowing the version of the program, it is not difficult to determine whether such a technical means of protection as a hardware protection key is provided for it. Recall! Only basic or training versions of 1C:Enterprise products work without a dongle. Downloading all other licensed programs "1C" is impossible without a key! The instructions for installing the program will confirm this for you.

In addition, you need to make sure that the protection system of all programs is not damaged - the so-called "technical means of protection" provided by the copyright holder. The fact is that, in accordance with the latest changes in legislation, "hacking" of such means of protection (even if the program is purchased) is equated with copyright infringement.

If you have determined that the key is included in the distribution package of the program, you need to check whether you actually have it. Where to look for it?

1. If you have a local version of the 1C program installed ...

If you work in "1C:Enterprise 7.7" or "1C:Enterprise 8" locally (that is, the single-user program is installed only on your computer), the security key must be inserted into the LPT or USB port of your computer. If the key is physically detected, connected, the program starts with it, and everything works, it is likely that your program is licensed. However, there is one more "but". Even if you found the key in stock and everything already speaks of the licensedness of your 1C program, all the same, for complete certainty, you need to carry out one more small check.

In the practice of using unlicensed versions of "1C", there are cases when the key was installed from one program "1C: Enterprise", say, "1C: Accounting 7.7" while the user worked in "1C: Trade and Warehouse 7.7", which was hacked . And the user did not know anything about the fact that the key in his case is only "To avert eyes."

Checking the license in this case is also very simple: close your program, disconnect the protection key from the computer and start the program again. If it starts, then the suspicions turned out to be correct, it works without a key, therefore, it is unlicensed.

1. If you have a network version of the 1C program installed ...

If the network version "1C:Enterprise 7.7" or "1C:Enterprise 8" is installed in your organization, the key to your application must be located on the network or on the server.

If you have access to the server, check if the key is installed there and if this key belongs to your program. There is a key, so everything is in order.

There is no key. In the case of the network version, this is the first "call" about the unlicensedness of your program. You will be finally convinced of this by checking the operation of the key "locally". You simply close your working program "1C" and exit the "network". For such a check, it is necessary to break all network connections, and if this is not possible, then simply physically disconnect the network cable from the computer.

Next, try to run the found files again. If, after disconnecting the computer from the network, the program stops starting, it means that the protection system is functioning properly and you can proceed to testing other files.

If disconnecting the computer from the network did not affect the performance of the program in any way, and it continues to run, we dare to upset you with an unlicensed copy.

Step Five

Checking the computer for a dongle emulator

The last important factor in the course of auditing the licensedness of 1C programs is the detection of the key emulator. It may seem to you that this step repeats the previous ones a bit. However, we consider it necessary to focus your attention on emulators once again, since it is the use of emulators that is primarily looked at by representatives of inspection bodies. It is necessary to inspect the system unit of a computer disconnected from the network and determine whether a hardware protection key is connected to it. If the key is not found and your program starts without it, most likely you have installed the so-called key emulator - a cracking program written specifically for cracking 1C software. Most often, such crackers are programs whose names contain the word "Sable".

How to find them? Perhaps - by looking at the list of all programs installed on the hard drive of the computer with the "1C" program. And the easiest way, again, is to run the program locally without a key and a network connection. If the program cannot be started after the dongle is disconnected, the protection system functions properly and you can proceed to testing other detected files.

If the hardware key is not connected to the computer or it is missing at all, and the program starts up, it is quite possible that the protection system of the program has been hacked and it is used in violation of the license terms.

All program files (with the exception of educational and basic versions) with a damaged protection system must be removed from the computer.

Upon completion of the verification of 1C programs on one computer, we recommend that you perform the verification procedure for all computers on the network. This procedure will allow you to check the licensedness of the 1C platform you have installed.

Attention! The presence of a key emulator is a reason for litigation. Therefore, if emulators are found, we recommend removing them with the help of a specialist.

P.S.

Updates to programs manufactured by 1C, as well as the programs themselves, are objects of the exclusive right of 1C and are distributed according to the rules established by 1C as the copyright holder in accordance with Art. 301 of the Civil Code of the Republic of Moldova.

According to the rules described in the registration form for your software product, information, technology and service support is provided only by subscription (contract) to Information Technology Support (ITS).

The right to use software updates and information resources of ITS is granted only to those users who have registered the program with 1C and subscribed (contract) to ITS through partners of 1C.

Firm "1C" allows to issue subscriptions (contracts) for ITS only to its official partners who have the appropriate license / sublicense agreement.

The user can check the availability of a subscription on the website (http://www.1c.ru/its).

Unauthorized distribution and use of updates and information resources is considered as a violation of copyright and is prosecuted under Article 96.1 of the Code of Administrative Offenses of the Republic of Moldova and Art. 185.1 of the Criminal Code of the Republic of Moldova.

More information about the terms of support for 1C software products can be found at the link

(http://www.1c.ru/rus/support/support.htm)

Today we will talk about a wonderful tool built into 1C programs - about Express check of record keeping. I hope that this report will become your reliable assistant when checking the correctness of the reflection of operations related to the maintenance of the sales book and the purchase book, and you will be able to quickly identify the most common VAT accounting errors in the program.

As usual, we will work with you in the program 1C: Accounting 8 edition 3.0.
On the menu Reports find the report Express check

In the window that opens, select the required period and open the report settings:

Since in this article we are talking about errors in VAT accounting, we leave only the last two checkboxes active. We film the rest.

You can expand each test option and see what the program will test:

Click on the button Run a check and see, for example, this picture:

Why do I write "For example ..."? Because, most likely, you will not have so many errors in the database. My colleagues and I tried very hard to come up with an example that will be interesting to you.

So, we have identified 11 errors in the maintenance of the sales book. Well. We'll figure out. Revealing our mistakes, wow! Errors for ALL possible check parameters. That's how good we are.

Let's sort it out in order. We open the first error found by the program:

So, the first thing the program points out to us is the non-observance of the chronological order of the numbering of invoices. Moreover, the program offers a very fun and frisky program in the section Recommendations offers to start processing by automatic renumbering of documents. That's how wonderful. Those. we worked with you for a whole quarter, issued invoices to our counterparties, and now we’ll redo everything. This is exactly what you don't need to do. The law does not say anywhere that we are obliged to strictly observe the chronology in the numbering of invoices, so we will perceive this error as conditional and will not redo anything.

The next stage of verification is the completeness of issuing invoices for sales. Expanding this stage, we see that the program points us to a specific implementation document, for which for some reason we did not issue an invoice. Right from this processing, we can open the "problem" document. To do this, double-click on it with the left mouse button. Having opened the document, we eliminate the found error:

After we have issued the invoice, we will check again. The bug has been fixed and we are moving on to the next step. Timeliness of issuing sales invoices. Here the program detected an error related to the discrepancy between the dates of the sales document and the invoice issued on it. Also, we can open either the implementation or the invoice directly from this processing and correct the date of the document:

Correct this error and move on to the next one. Here is a more interesting case. The program checked the correspondence in the BU of the amount of proceeds on account 90.01.1 to the amount of VAT accrued from sales on account 90.03. In the detailed error report, the program points us to the "problem" document, which most likely contains the error. And that we see the following situation: The amount of revenue, the VAT base and VAT calculated according to this document is absent, but the VAT accrued is 1525.42.

Before opening this document, let's take a look at the following error in Express Check:

We see that the same document was included in the analysis at the previous stage, only the detailed information about the error is exactly the opposite. Those. The amount of revenue, the VAT base and the VAT calculated on this document is, but the VAT accrued is absent. Obviously, by correcting the document, we will immediately get rid of two errors identified by the express check.

If you indicated income account 91.01 in the document, then the VAT account in this case should be 91.02.

This, of course, adds some difficulties when checking the VAT return, but you have to put up with it. We make corrections to the accounting accounts, re-transmit the document and re-form the express check. Errors immediately became two less. Let's move on to the next line of our report:

Here, the program also allocates to us a certain document in which a discrepancy between the VAT Base in the BU and the VAT Base according to the Sales VAT register was found. Of course, there can be many reasons for this error, and the program offers us some of them. Very often problems arise due to manual postings and adjustments. In this particular case, we tried to "correct" the amount of VAT in the document and made a mistake by 1 rub. We need to open the erroneous implementation:

And just "re-dial" the amount of the sale. And the program will calculate the correct VAT itself:

We conduct and close the document and perform the express check again. As you can see, the number of errors is decreasing. And the next one is related to the lack of a document. Those users who have been working in 1C programs for a long time know that this document must be formed at the end of each quarter. I recommend that you always do this, even if you are sure that this document will be empty when auto-filled.

Directly from this report, we can go to the VAT assistant or in the section Operations go to the list of scheduled VAT operations and generate the necessary document.

We fill out the document and perform the express check again. The following error is related to the discrepancy between the amounts of VAT accrued from advances and the amounts in the "sales VAT" register. But in this particular case, the program doesn't even give us a hint. In which document should we look for the error:

Here OSV can help us on account 76AB:

And in the balance sheet, we immediately pay attention to the line with an empty subconto. We open this document and see that this posting was made using manually entered operations.

As a rule, users make most mistakes in manual transactions. We will not go into the details of this document now. Just mark it for deletion as an error. Our goal is to consider the operation of the express check.

The next error is related to the incomplete reflection in the sales book of operations under agency contracts.

And the last error in the section of checking the maintenance of the sales book is related to the incomplete reflection in the sales book of VAT amounts for construction and installation work. The program also offers us a solution to the problem by generating a document in VAT regulatory operations:

The document can also be automatically filled in according to the infobase data. And do not forget to issue an invoice based on this document.

Now we run the check again and see that there is one mistake left in the maintenance of the sales book, which we do not accept as an error and will not be corrected.

Well, now consider the correctness of the book of purchases. By the way, it is in our own interest to correctly and fully reflect the information in the shopping book, so I will only briefly touch on this section, having considered three main mistakes.

The first - by analogy with the sales book, the program suggests that there are receipt documents for which there is no invoice. Either this is a mistake, or you really do not have the original document. Here it is necessary to understand. In any case, the program tells us which documents to check:

The next error is the lack of purchase book entries. This routine operation must also be done every quarter without fail:

Well, another mistake. Sometimes encountered by users - the VAT account is incorrectly specified in the Receipts document. The program compares data on account 19 and data on VAT registers and notifies us of an error.

We open the "problematic" document and correct the VAT account.

Also, a similar error in the express check often occurs when creating manual transactions for account 19. I remind you that the VAT declaration is filled out according to the data of the accumulation registers of the VAT subsystem, so manual VAT entries should be avoided altogether.

We will once again conduct an express check of accounting and we have successfully corrected everything, except for the numbering of invoices.

Of course, some of the considered errors will seem far-fetched and far-fetched to some of the readers, but my task was to introduce you to a very useful processing and show the principle of its operation. Of course, errors are different and they are not always so easy to find, as I showed you, but basically, I hope, thanks to this article, you have found another VAT check assistant in the 1C Enterprise Accounting program.

Victoria Budanova was with you. Thank you for being with us. Good luck with your reporting campaigns. I think that soon you will understand that 1C is simple.

When keeping records and preparing accounting and tax reporting using an accounting program, it is important for users to be sure that they did not make mistakes and inaccuracies.

The standard configuration of "1C: Accounting 8" includes a special mechanism "Express check of accounting", which allows the accountant to independently conduct a "mini-audit" of the state of the data of his information base. Such internal control is designed to help the accountant timely detect and correct errors in the 1C: Accounting 8 information base before reporting.

“Express check of accounting” is a set of checks grouped by accounting sections: “Provisions of accounting policy”, “Cash desk operations”, “Maintaining the sales book for value added tax”, etc. (Fig. 1). Each type of check controls the absence of errors in the infobase data. Control may consist in compliance of credentials with certain provisions of the law or in accordance with internal algorithms embedded in the program by the developer. For example, the program “controls” the excess of the daily limit of the cash balance on account 50 “Cashier”, the issuance of funds to employees without submitting advance reports, the timeliness of issuing invoices for sales documents, the reflection in the sales book of VAT amounts on advances from buyers, etc. .d. The provisions of such regulatory acts as PBU 1/98 "Accounting Policy of the Organization", PBU 4/99 "Accounting Statements of the Organization", Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation, Chapter 26.2 "Simplified Taxation System" of the Tax Code of the Russian Federation, "Procedure conducting cash transactions in the Russian Federation”, etc.

After performing an express check, the user receives a report on its results, which shows the total number of types of checks performed and the number of checks during which errors were found in the infobase data.

The results of an express check can be displayed in detail by accounting sections and by each type of check. In addition, the report can show comments for each test performed. The comment contains the following information: the subject of control - what exactly is checked by the current check; check result - whether errors were found during the check; possible causes of errors and recommendations for their elimination (Fig. 2).

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For checks during which errors were found, the report usually displays detailed information about the error. Depending on the specific check, this may be the period in which an error was detected, balances and turnovers on accounting accounts and other accounting registers, individual documents in which errors were found by the check algorithm.

After a report is generated with detailed information on the detected errors, the accountant can move from it to primary documents or standard reports. After making the necessary changes, you can run the data validation procedure again. Several check cycles are possible until all errors are completely corrected.

For example, for organizations that are VAT payers, each posted sales document must be accompanied by a posted invoice. In the event that the invoices in the program are not issued for all sales documents, the express check will reflect information about the error in the “Maintaining the sales book for value added tax” section under the type of check “Completeness of issuing invoices for sales documents”. In the detailed report, by mistake, all sales documents for which there are no posted invoices will be displayed. The accountant can directly open each sales document in turn from the report and register the missing invoice.

Using the "Express checks of accounting" setting, you can limit the scope of checks performed (Fig. 3). To disable any type of check, you need to disable it by unchecking the corresponding box. In the same way, you can disable a whole section of checks.

In the article, Ph.D. Art. Lecturer, Department of Accounting, Analysis and Audit, Faculty of Economics, Lomonosov Moscow State University M.V. Lomonosov, accounting expert consultant V.Yu. Savin and Professor S.A. Kharitonov consider the possibilities of the program "1C: Accounting 8" to check the correctness of accounting, tax accounting for income tax and value added tax.

After performing all the routine closing operations, it is required to check the correctness of the received credentials, according to which it is necessary to generate and submit to the tax authorities regulated reporting on accounting, tax accounting for income tax and tax accounting for value added tax.

The following special system reports can help the user:

• report ;
• report ;
• report ;
• report .

Report "Express check of accounting"

Report Express check of accounting is on the menu Reports -> Express check of accounting.

Go to setting), you can select four groups of checks provided for by the report:

• verification of compliance with the accounting policies;
• checking the conduct of cash transactions;
• verification of operations related to the maintenance of the sales book;
• verification of transactions related to the maintenance of the purchase book.

Checks are started by pressing the button Run a check.

Consider the checks included in each of the four groups.

Accounting policies

Check group Accounting policies combines eleven checks.

A complete list of checks of this group and comments on them are presented in Table No. 1.

If the accountant is not sure whether or not to perform a particular check, then the check flag for it can be left.

The program will independently analyze the conditions necessary to perform individual checks. If no validation is required, then a no error message will be displayed.

Table 1.

Accounting policy checks

№ p/n	Name checks	Subject checks	Conditions under which the test is performed
	Availability of accounting policies of the organization for accounting and tax accounting	Presence of entries in the information register Accounting policies of organizations, whose date is less than or equal to the start date of the review period
	Availability of personnel accounting policy	The presence of an entry in the information register Personnel accounting policy	If in the accounting settings it is indicated that the personnel calculations are carried out in "1C: Accounting 8"
	Consistency of the accounting policy for accounting during the year	Accounting policies of organizations, with a date different from the date of the beginning of the year, in which the parameters of the accounting policy for accounting are changed
	Consistency of accounting policy for tax accounting during the year	Missing registry entries Accounting policies of organizations, with a date different from the date of the beginning of the year, in which the accounting policy parameters for tax purposes are changed. The exceptions are changes that are due to changes in legislation.
	Compliance of the method of valuation of goods in retail with the use of goods accounting accounts	For the method of evaluating goods at retail “By acquisition cost”, the absence of balances and turnovers on accounts 41.11 “Goods in retail trade (in ATT at the selling price)”, 41.12 “Goods in retail trade (in NTT at the selling price)”, 42 “ Trading margin»	If the accounting policy settings indicate that the organization conducts activities related to retail trade and takes into account goods in retail By purchase price
	Correspondence of the application of the "direct costing" method with the actual closing of the account 26	If the direct costing method is used, it is checked that account 26 is closed to account 90. If the direct costing method is not used, it is checked that account 26 is closed to accounts 20, 23, 29.	If the accounting policy settings indicate that the organization conducts activities related to the production of products and (or) the performance of work, the provision of services
	Compliance of the application of RAS 18/02 with the use of the relevant accounting accounts	The absence of balances and turnovers on accounts 09 “Deferred tax assets”, 77 “Deferred tax liabilities”, 68.04.2 “Calculation of income tax” and sub-accounts 99.02 “Income tax” is controlled.	If in the accounting policy settings, the checkbox is unchecked PBU 18/02 applies. Or
	Non-application of PBU 18/02 subject to the application of the simplified tax system	Check to make sure the checkbox is not checked PBU 18/02 “Accounting for income tax calculations” is applied	If an entity's accounting policies state that an entity applies
	Lack of movements in tax accounting registers for income tax in the case of the application of the simplified tax system	The absence of movements in the registers intended for tax accounting for income tax is controlled	If an entity's accounting policies state that an entity applies
	Absence of balances and turnovers on UTII accounts in case of non-use of UTII	The absence of movements on accounting accounts directly or indirectly related to UTII is controlled	If in the accounting policy, the checkbox is not checked A special taxation procedure is applied for certain types of activities
	Compliance of the presence of transactions that are not subject to VAT or taxed at a rate of 0%, accounting policy	The absence of subconto turnovers on account 90 “Sales” is controlled VAT rates with values Without VAT and 0 %	If the checkbox is not checked in the accounting policy The organization carries out sales without VAT or with VAT 0%

Checkout operations

Check group Checkout operations combines eight checks.

A complete list of checks for this group with comments is presented in Table 2.

Table 2.

Checking cash transactions

No. p / p	Name of the test	Subject checks	Comment
	Absence of unposted cash documents	Checks for the absence of unposted credit and debit cash orders, except for those marked for deletion	Cash transactions using documents Incoming cash order and Account cash warrant are made in two stages: An unposted document is created in the information base of the 1C: Accounting 8 program, from which the completed primary document is printed; After the cash transaction is actually completed, the electronic document is posted, the cash flow is reflected in the accounting accounts.
	No negative balances	The balance on account 50 "Cashier" is checked at the end of each day. The account balance must not be negative.	Check for the absence of negative balances on account 50 "Cashier". Such errors can be caused by untimely registration of cash transactions.
	Compliance with the cash balance limit	The excess of the balance on account 50 "Cashier" is checked at the end of each day in which there was a movement on the account, the established limit of the cash balance	When reporting an excess of the limit, it should be taken into account that in excess of the established limits, enterprises have the right to keep cash in their cash desks only for wages, social insurance benefits and scholarships. The limit of cash on hand is entered in the information register Cash balance limit, menu Cash register - Cash balance limit.
	Compliance with the limit of cash settlements with counterparties	The amounts of cash transactions, in which the account for accounting for settlements is indicated as the corresponding one, are checked for exceeding the maximum amount of cash settlements under one contract	From July 21, 2007, the maximum amount of cash settlements under one contract is 100,000 rubles.
	Compliance with the numbering of PKO and RKO	The numbering of PKO and RKO should be strictly in chronological order.	Failure to comply with the requirement of chronological numbering order for documents having the same date but different creation times is not considered a violation.
	Issuance of money under the report only after the report on previously issued amounts	For each cash transaction, in which account 71 “Settlements with accountable persons” is indicated as a corresponding account, the absence of debts on the date of the transaction is checked	The issuance of cash under the report is made only subject to the full report of a particular accountable person on the advance payment previously issued to him
	No transfers of imprest amounts from one person to another	The absence on account 71 “Settlements with accountable persons” of internal turnovers with different corresponding subcontos (objects of analytical accounting) will be verified	It is forbidden to transfer cash issued under the report from one person to another
	Issuance of money under the report only to employees of the organization	It is checked whether the person to whom funds are issued from the cash desk under the report is an employee of the organization on behalf of which the cash order was drawn up	One infobase can keep records of several organizations. At the same time, a single reference book is used for analytical accounting of settlements with accountable persons Employees of organizations which can cause this error

Maintenance of value added tax sales book

Perform maintenance check Sales books

Check group Maintenance of value added tax sales book combines seven checks.

The list of checks of this group, as well as comments on them, are presented in Table No. 3.

Table 3

Sales ledger checks

No. p / p	Name of the test	Subject checks	Comment
		VAT, Settlements with counterparties, Evaluation of inventory at disposal	Date of relevance of accounting, then the installation and editing of parameters should be done through the menu Service -
	Completeness of issuing invoices for sales documents	For organizations that are VAT payers, each posted sales document must be accompanied by a posted invoice
	Timeliness of issuing invoices according to sales documents	An invoice for sales transactions must be issued no later than five days from the date of sale
	Availability of document	Documents must be held Formation of sales book entries in each tax period in which there are advances for restoration.
	Checking the formation of advance invoices in the presence of advances received	In case of receiving advances from buyers, invoices for the amounts of advances received must be issued and posted on the same date	When checked, it turns out: 1. Are all advance receipts invoiced? 2. Do the accruals on account 76.AB correspond to the amounts in the register VAT on advances. 3. Do the amounts of VAT on the received advances match according to accounting data and in the sales book.
	Completeness of reflection in the sales book of VAT amounts to be transferred by a tax agent (lease of state property or foreigners who are not tax registered in the Russian Federation)	The VAT amounts to be transferred by the tax agent (for the lease of state property or for foreigners who are not tax registered in the Russian Federation), according to accounting and according to the sales book, must match	The need to fulfill the duties of a tax agent under a specific agreement is recorded in the properties of the agreement (reference book Counterparty agreements). When registering a debt under such an agreement in the program, an accounting entry is automatically generated for the amount of tax to be withheld and paid to the budget. In this case, an invoice is issued for the calculated amount of tax (using the document Invoice issued), which is registered in Sales book. The subject of the audit is to control the compliance of accounting data and tax accounting for VAT.
	Completeness of reflection in the sales book of VAT on construction and installation works (CEW) performed by an economic method	The amounts of VAT accrued on construction and installation work performed by an economic method, according to accounting and according to the sales book, must match.

Keeping a book of purchases for value added tax

Perform maintenance check Purchase books follows at the end of each tax period (tax period for VAT - quarter).

Check group Keeping a book of purchases for value added tax combines seven checks. A complete list of checks for this group with comments is presented in Table 4.

Table 4

Purchase book maintenance checks

No. p / p	Name of the test	Subject checks	Comment
	Accounting relevance date control	For the correct operation of the VAT subsystem, the date of relevance by sections: VAT, Settlements with counterparties, Evaluation of inventory at disposal, must either not be set, or be not earlier than the date of the end of the verification period	In the event that an organization decides to use the mechanism of the system Date of relevance of accounting, then setting and editing parameters should be done through the menu Service - Accounting relevance date management
	Completeness of receipt of invoices according to receipt documents	Each incoming document received from counterparties who are VAT payers must be accompanied by an invoice	It is controlled that for each receipt document, either in the document itself or with the help of the document Invoice received the invoice presented by the supplier was registered in the information base
	Availability of document	If the accounting policy includes the possibility of selling without VAT or with 0% VAT, there must be a posted document Distribution of VAT on indirect costs in each tax period	If the accounting policy settings are set to support separate VAT accounting. Then at the end of each tax period the document Distribution of VAT on indirect costs the distribution of VAT amounts presented between different types of activities and implementations should be made.
	Correctness of distribution of VAT on indirect costs	The amount of indirect expenses received for the tax period (receipt according to the register VAT on indirect costs), must be equal to the sum of VAT distributed between the types of activities with different taxation (expenses according to the register VAT on indirect costs)
	Availability of document	Must be held document Formation of purchase book entries in each tax period for VAT
	Absence of negative balances of VAT amounts presented by suppliers	There must be no negative register balances VAT submitted	Tax amounts presented for payment by suppliers and paid to suppliers are automatically recorded in the register in the program VAT submitted. The presence of negative amounts in the register VAT submitted can be caused, for example, by the fact that goods for which VAT was accepted for deduction in the receipt period were sold at the VAT rate of 0% in the next tax period. The user did not perform the scheduled operation to restore VAT.
	Availability of VAT deduction from advances when offsetting advances received	If there are transactions for the offset of advances from buyers, there must be transactions for the deduction of VAT accrued on these advances	In accordance with paragraph 8 of Article 171 and paragraph 6 of Article 172 of the Tax Code of the Russian Federation, the amounts of tax calculated by the taxpayer from the amounts of payment, partial payment received on account of the forthcoming deliveries of goods (works, services) are subject to deduction from the date of shipment of the relevant goods (works, services)

Report "Analysis of the state of accounting"

Report Analysis of the state of accounting is on the menu Reports -> Analysis of the state of accounting.

By going to the settings menu (button Setting), the accountant can choose on the tab Settings four types of checks provided for in the report:

• Analyze the working chart of accounts;
• Analysis of accounts to be closed;
• Analysis of accounting results;
• Analysis of accounting entries.

By default, all four types of checks are performed, but since a complete analysis takes a long time, you can disable those that are not required.

The user can make adjustments to the typical settings for recognizing transactions as "invalid" - tab Invalid Postings(Fig. 1).

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In a collumn Dt indicates the debit account of the invalid transaction, in the column CT- credit account. In a collumn DtException and CtException You can specify accounts that are excluded from the check.

For example, if the column Dt the account "01" is indicated, and in the column CtException"01, 08, 79, 83" is indicated - this means that all entries on the debit of account 01 are incorrect if the account from the list "01, 08, 79, 83" is not the corresponding account.

Column Comment stores an explanation of the posting comment. If the program detects an invalid transaction, the report will display the text from the column Comment.

Bookmark Reference PS the reference self-supporting chart of accounts is displayed, which is used when analyzing the correctness of maintaining the user's chart of accounts. The information on this tab should not be changed by the user.

The settings made by the user are saved by the button OK.

To perform the selected checks, press the button Form.

If there are errors in any section of the report, by double-clicking on the line with an error, you can call up an account card or a transaction form with an erroneous posting.

Let's consider in more detail each of the four types of checks provided by the report.

Analyze working chart of accounts

The program compares the working chart of accounts with the reference chart of accounts recommended by 1C. Information about the reference chart of accounts is presented on the tab Reference PS report settings menu.

If the required account is not found in the chart of accounts, the account's activity flag has been changed, warnings will be issued. The structure of analytical accounting on the accounts involved in the algorithms for compiling regulated reporting forms is also checked.

Analysis of accounts to be closed

Accounting results are checked at the end of the reporting period. If the accounts to be closed at the end of the reporting period have balances, information about such accounts is issued.

For example, they should not have a balance on the account as a whole at the end of the account period 25 “General production expenses”, 26 “General expenses”, 90 “Sales”, 91 “Other income and expenses”.

The balance on such accounts is checked, and if it is found, the report displays a message about the account number, account balance, with explanations of the nature of the error.

Analysis of accounting results

In the process of performing the analysis of accounting results, the following are identified:

• erroneous account balances (highlighted in red in the program);
• errors in quantitative accounting (lack of balance by quantity or by amount of the corresponding accounts);
• currency revaluation errors at the end of the reporting period (for the correct operation of this section, it is necessary to set the exchange rate at the end of the reporting period).

Recall that one of the characteristics of the account (sub-account) of the chart of accounts is the sign of the account in relation to the balance. In accounting, according to this characteristic, all accounts are divided into active, passive and active-passive. For example, account 01 "Fixed assets" is active, account 63 "Reserves for doubtful debts" is passive, and account 68 "Calculations for taxes and fees" is active-passive.

For active and passive accounts, the correspondence of the balance to the end attribute of the account is monitored (the balance on an active account must be in debit, and on a passive one - in credit).

In the 1C:Accounting 8 program, one of the operations for analyzing accounting results is to check the fulfillment of this rule. If this is the case, the report shows on which accounts the balances do not match the attribute of the account.

Accounting for inventories in the program is carried out not only in monetary terms, but also in kind. For example, such accounting is provided for on account 41 "Goods". Accounts that support quantitative accounting are marked in the chart of accounts with a flag in the column Col.

A check is made to ensure that the balances on such accounts are correct. It is considered an error if there is a “total” balance on such an account for the object of analytical accounting, but there is no quantitative balance, and vice versa: there is a balance in physical terms, but it has a zero value.

For organizations that have assets and liabilities whose value is expressed in foreign currency, it is useful to check for the correctness of their assessment at the end of the reporting period.

For the preparation of financial statements, the value of these assets and liabilities is subject to conversion into rubles at the exchange rate in force on the reporting date. Accounts with the sign of currency accounting support in the chart of accounts are marked with a flag in the column Shaft.

scheduled operation Revaluation of foreign currency the balances on these accounts are recalculated with the inclusion of the resulting exchange rate differences in the composition of other income or expenses. The program checks for the availability of the current exchange rate loaded into the database at the time of the scheduled operation for the revaluation of assets and liabilities denominated in currency.

Analysis of accounting entries

The result of this check is a list of "suspicious" postings from the point of view of the program. The suspiciousness criterion is the list of invalid transactions presented in the report settings, on the tab Invalid Postings. If an invalid posting is detected, the program will display an error line indicating which correspondence aroused suspicion and a brief comment will be given.

If the accounting policy of the organization for individual accounts provides for additional corresponding accounts, "expanding the list of exceptions", they must be added to the list before performing the analysis.

Report "Analysis of the state of tax accounting for income tax"

The report Analysis of the state of tax accounting for income tax is in the menu Reports -> Analysis of the state of tax accounting for income tax.

The report allows you to assess whether the organization correctly maintains tax accounting and accounting for permanent and temporary differences in the assessment of expenses and income, assets and liabilities, as well as to find the source of discrepancies between accounting and tax accounting data.

When opening the report, the structure of the tax base for income tax is displayed (Fig. 2). With its help, you can go to the accounting section of interest. In the future, to return to the structure of the tax base on the command panel of any scheme and table, click the button Structure of the tax base.

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It is advisable to start the analysis of the compliance with the correctness of tax accounting data from the “Tax” block (Fig. 3). It presents an analysis of the state of tax accounting, in which the amount of income tax is compared according to tax accounting data (profit declaration) and according to accounting data, taking into account the recognition and write-off of permanent and deferred tax assets and liabilities (profit and loss statement). If the amount of income tax according to accounting data coincides with the amount of income tax according to tax accounting data, then tax accounting is regarded as correct - the result is marked with a green square.

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If the amounts do not match, the program marks the result with a red square, which indicates an error.

At the same time, all blocks of the scheme in which the program detected errors in order to comply with RAS 18/02 will be marked with a red square in the report. The criterion for the correctness of the data is the rule: BU = NU + PR + VR. The mechanism provided by the report for navigating between data and decoding data will help to eliminate errors.

The blocks in the diagram are interconnected by arrows, which indicate cause-and-effect relationships between operations. The arrows start from the "cause block" and enter the "effect block". For example: receipt of proceeds from ordinary activities (cause) leads to the formation of income taken into account when determining the taxable base (consequence) - Figure 4.

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The final "blocks-reasons" are deciphered by the report, which reflects those transactions for which the indicators "BU", "NU", "PR" and "VR" were formed. At the same time, by the checkbox Expand by Documents Account entries can be detailed down to the level of the documents by which they are generated.

Most often, the source of errors is “manual” transactions, when entering which the accountant either forgets to reflect the business transaction in tax accounting, or reflects it incorrectly. To correct such errors, it is necessary to find the line with the details of the document in the report for the final "cause block" Operation (accounting and tax accounting), click to go to this document and fill in the bookmark correctly tax accounting, then generate the report again and make sure that the error has been fixed.

Report "Analysis of the state of tax accounting for VAT"

To check the correctness of the data that will be used by the program to fill Journal of received and issued invoices, Purchase books, Sales books and VAT declarations intended report Analysis of the state of tax accounting for value added tax(Fig. 5).

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The report is in the menu Reports -> Analysis of the state of tax accounting for VAT.

The report consists of a general scheme of the tax base and transcripts of individual blocks of this scheme. The report shows the amount of accruals and deductions of VAT by types of business transactions.

On the left is a group of blocks reflecting the accrued VAT to be included in sales book, on the right - VAT accepted for deduction and subject to inclusion in Purchase book.

Each block reflecting the accrual or deduction of VAT contains two indicators:

• amount of calculated VAT (yellow background) - the amount of VAT that was actually included in Book of purchases (sales);
• the amount of uncalculated VAT (gray background) - VAT, which, according to the system, could potentially fall into Book of purchases (sales) but was not included in them.

If the block contains entries with errors, then a red exclamation mark is displayed next to it.

When working with a report, you should first of all analyze the decryption of those blocks next to which an exclamation mark is placed, indicating an error.

In addition, you should get a transcript of those blocks of the report for which there is an amount of "not calculated VAT" - check the validity of the fact that the amount of value added tax was not included in Purchase book or sales book in the current tax period.

We will analyze the procedure for analyzing transcripts using the example of the blocks “Acquired values” and “Offset of advances issued”.

The decoding of the Acquired Values ​​block is shown in Figure 6.

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You should check the group of lines “Not reflected in the purchase book”, which is a breakdown of the amount of “VAT not calculated”, which is presented in the main menu of the report for this block.

At the same time, the program will highlight groups of reasons why the VAT presented did not fall into Purchase book:

1. VAT is included in the price.

The inclusion of VAT in the cost in receipt documents may be due, for example, to the fact that the organization carries out activities that are not subject to VAT, and for those values ​​that are used in this activity, it includes VAT in the cost immediately at the time of receipt.

2. Not checked Include VAT.

Upon receipt of goods, works and services without VAT, the flag Include VAT can be removed by the user - this action is quite correct, for example, if the system reflects the state duty for registering property rights.

3. No invoice received.

The warning about the error "No invoice received" in most cases is due to the fact that the supplier (contractor) did not provide an invoice or it was forgotten to be entered into the system.

If it is not possible to find and enter information about the invoice into the system, then you need to write off VAT to account 91. For this, you can use the document Write-off of VAT.

Consider the block Recovery from advances issued(Fig. 7).

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You should check the group of lines “Not reflected in the sales book”, which is a breakdown of the amount of “VAT not calculated”, which is presented in the main menu of the report for this block.

The program will highlight groups of reasons why VAT did not fall into sales book:

1. Accrual is not reflected in Sales book.

An error associated in most cases with errors made by the user. VAT on advances, which, after the receipt of valuables, is subject to reflection in Sales book, was not included in the document Formation of sales book entries.

2. Paid values ​​have not been received.

Information on VAT amounts from advances issued that can be included in sales book after the receipt of valuables for the supply of which these advances were issued.

All the considered reports make it much easier to check the correctness of data on accounting, tax accounting for income tax and tax accounting for VAT, in anticipation of the formation of regulated reporting. Reports allow you to identify situations that have taken place in accounting and that look like errors. At the same time, it should be remembered that specific situations are possible that rarely occur and therefore are not taken into account by the developers of these reports. Thus, a thorough analysis of the errors generated by the reviewed reports should be carried out.