home » The documents » Accounting reference: how to make it right. What is an accounting certificate How to make a calculation certificate in 1s

Accounting reference: how to make it right. What is an accounting certificate How to make a calculation certificate in 1s

How to generate a calculation certificate in the 1C 8.3 program?

The program "1C: Accounting 8" (rev. 3.0) allows you to generate various reports based on the results of the economic activities of the organization - standard accounting, analytical, regulated. A separate group is such a type of reports as reference-calculations.

Their peculiarity is that the reference-calculations in 1C 8.3 contain indicators calculated by the system during the execution of routine monthly closing operations. The purpose of the reference-calculations is to explain how these indicators were calculated. In addition, the forms of references-calculations comply with the requirements of the law "On Accounting". Thus, the accountant can use them as records reflecting the conduct of monthly routine operations.

Formation of certificates from the form of closing the month

Help-calculations are available in 1C both from the form of the regular closing of the month, and from a separate panel.

Operations/ Closing period/ Closing month

In the form of closing the month, you should click on the link of a specific operation and select the reference-calculation in the drop-down menu (they have a “report” icon). In this case, the month must be closed.

The figure below shows that according to the results of the procedural operation "Depreciation and depreciation of fixed assets", the reference-calculations "Depreciation" and "Depreciation premium" are available for generation.

When selected, a statement-calculation for the given month is immediately generated. For example, the depreciation statement reflects such indicators as fixed assets, inventory numbers, date of commissioning, fixed assets cost, residual value and cost for depreciation, useful life, amount of accrued depreciation, method of reflecting depreciation costs.

Like other reports of the program, help-calculations can be customized. To do this, in the help, click the "Show settings" button (after clicking it, it will look like "Hide settings"). The main setting parameter in this case is indicators.

By default, the BU indicator is set, that is, the report is generated according to accounting data. If necessary, you can set an indicator and generate a report based on tax accounting data (NU) or accounting data with permanent and temporary differences (BU, PR, VR).

In addition, it is possible to set the selection according to the selected indicators or choose the design on the corresponding settings tabs. After selecting the settings, the report must be generated again by clicking the "Generate" button. The settings you have made can be saved and then selected from those saved.

Please note: in 1C, it is possible to sign the generated certificates-calculations (as well as other accounting registers) with an electronic signature and save them in the archive, in accordance with the requirements of the Federal Law "On Accounting". This function is available by clicking the button “More / Accounting register / Sign ES and save” in the help form.

The 1C 8.3 program allows you to display various reference calculations:

on cost regulation
product costing
distribution and write-off of indirect costs
transport costs
income tax calculation and others

Those references-calculations, which are formed according to the results of the closing of the current month, are available in the form of closing the period not only by the links of operations, but also by the button "References-calculations".

Printing certificates for the period from the reports panel

Another way to generate help-calculations is to open a separate panel where all help-calculations implemented in the program are available.

Operations/ Closing of the period/ Help-calculations

Here you can select any reference-calculation. Before forming, you will need to specify an arbitrary period.

Source: programmer1s.ru

Accounting for the economic activity of the enterprise is based on various primary documents. One of them - accounting information. Sample spelling, purpose, scope and other nuances you will learn from our consultation.

Role accounting reference: what is needed

Any enterprise has the right to independently develop primary forms, approving them in its accounting policy. But sometimes it is difficult to justify certain business transactions due to the lack of an established document form for them. For example, the calculation of per diem or the rate of expenses. Help fix this problem accounting information. It can also be used in other cases (see table).

Some cases of application of accounting information
Situation	Explanation
The company is required to apply separate accounting for VAT	Reveals the methodology of separate accounting for VAT
Correction of data for the reporting period and previous years	To solve this problem, use accounting statement on error correction
As evidence in court	Duplicates information that is already reflected in accounting
For wiring arrangements	Explains the meaning of the transaction or the inaccuracy of the initial posting

In fact boo. reference- This is the primary document to which the law imposes its requirements. It can be drawn up in any form, but certain details are required. With proper execution, it will become a sure proof in conflicts with regulatory authorities.

Ideally, do preparation of accounting statements must be a qualified professional. For example: an economist, accountant or other person who is responsible for the operation being performed. But in order to successfully cope with the task, you need to know some of the nuances.

What you need to know using different forms and samples of accounting statements

You should remember the following subtleties:

Does not replace a document that must be drawn up by the transaction partners together. Therefore, it makes sense to record some operations in the certificate only for internal purposes.

Such cases include drawing up an act on the acceptance of goods received without documents. The tax office will consider that the submitted sample accounting statement has no legal basis. As a result, expenses may not be recognized. It is impossible to take them into account when calculating the tax. And it is not easy to challenge such a decision.

The certificate usually only confirms the information already provided in the internal accounting system. Therefore, the specialist must distinguish how to write a sample accounting statement:

as a "primary";
for completely different purposes (informational, etc.). For example, to record a business transaction in a document that can become evidence in court proceedings.

In difficult situations, the accountant runs the risk of getting confused in the corrections. To prevent this from happening, we recommend that you include as much information as possible in the reference text and attach copies of settlement documents, as well as incorrectly completed documents.

Structure: how to write a sample accounting statement

Regardless of the purpose, the document must be executed correctly, since it plays the role of the primary one. Then there will be no unnecessary questions from the tax office. We recommend using an in-house template, since the legislation of the Russian Federation does not provide for a mandatory accounting statement form.

The procedure for issuing this document consists of 3 stages:

Creating a "header" and specifying the following data:

Title of the document;
Date of preparation;
company details (name, TIN, KPP, etc.);
performed operation, features;
list of responsible persons.

The main part may contain:

information about what has changed;
previous performance;
correct way to calculate.

Final part. At the end of any accounting statement forms put the date and signatures of responsible persons with decoding. The latter is needed for:

identification of persons;
confirmation of the need to perform a business transaction.

As mentioned, the company's management has the right to independently develop and approve a sample certificate by order in order to use it to solve their business problems. At the same time, it is included in the accounting policy of the enterprise.

You can take as a basis accounting reference 0504833, which was developed by the Ministry of Finance for public sector institutions (Order No. 52n of 2015).

Usually this document is compiled in electronic form, taking into account the standard requirements for registration: the absence of typos, filling in all the details, the exact name of the organizations, etc. It is important not to make a mistake when entering dates.

On our website download accounting form possible by .

Such certificates may contain the so-called red storno - postings with a negative number. They serve, for example, for:

bug fixes;
writing off the trade margin;
adjustments of indicators of material and production costs.

Below is sample of filling out an accounting statement 0504833.

Varieties

There are several types accounting references designed for different business situations:

settlement;
about correcting errors;
for the public sector;
book samples. references for separate accounting of VAT;
about writing off debts;
destined for court.

Each of them has its own peculiarities of compilation, allowing to correctly confirm the legitimacy of a particular fact.

Accounting reference-calculation: sample filling

This type of reference is primary. It is distinguished by the presence of indicators that are already reflected in the accounting. The accountant draws it up in the following cases:

correction of inaccuracies in accounting or tax accounting;
explanation of the business transaction accounting statement-calculation may be useful when writing off receivables or payables);
performing additional calculations explaining the features of the transaction (especially important when separately accounting for VAT or recognizing expenses).

statutory sample accounting statement-calculation does not exist. But it must have the following details:

Company name;
essence of the operation and settlement on it;
date of compilation;
FULL NAME. responsible persons.

If in doubt how to write a sample accounting statement, be guided by article 9 of the Law Help about fixes confirmation

Suppose that the accountant of Guru LLC N.V. Solovieva found an error in the depreciation deductions for March 2017: 53,800 rubles were reflected, but according to the correct calculations - 41,200 rubles. The surplus is reversed by posting: Dt 44 Kt 02 - 12 600. Sample accounting statement about correcting an error looks like that:

Please note that you must specify:

the reason for the error;
all options for the amount that affects accounting;
date of correction.

At the end of N.V. Solovyov, as the compiler of the certificate, puts his signature. The autograph of the chief accountant adjoins it. After that error correction bookkeeping statement serves as the basis for accounting adjustments.

Information about the write-off of the "creditor"

Overdue accounts payable, for which the time for a claim has passed, the company must include in non-operating income. So regulates paragraph 18 of Art. 250 of the Tax Code of the Russian Federation. Usually this is done during the inventory and is accompanied by clearance accounting statement for the write-off of accounts payable. It should include:

full information about the debt (number of the contract, links to the "primary", etc.);
calculation of the statute of limitations.

EXAMPLE
On March 30, 2017, Guru LLC conducted an inventory of settlements with counterparties, as a result of which accounts payable to Septima LLC in the amount of 143,000 rubles were revealed. The statute of limitations for it expired on March 13, 2017.

Here example of how to write an accounting statement for this situation:

OOO "Guru"
ACCOUNTING INFORMATION No. 24 DATED 03/30/2017
ABOUT WRITTEN-OFF OF PAYABLES

As a result of the inventory of settlements with counterparties on March 30, 2017, accounts payable to Septima Limited Liability Company (TIN 7722123456, KPP 772201001, address: Moscow, Shosseynaya st., 7, building 9) were revealed, for which the limitation period (Inventory act of settlements with buyers, suppliers, other debtors and creditors dated March 30, 2017 No. 2-inv).

This debt arose under the contract for the supply of goods dated April 25, 2014 No. 63-p. Clause 3.8 of the said agreement sets the payment deadline – until March 15, 2014 (inclusive).

The amount of the debt for the delivered goods is 145,000 rubles, including VAT - 26,100 rubles.

Thus, accounts payable in the amount of 145,000 rubles are subject to inclusion in non-operating income for income tax for the 1st quarter of 2017 on the basis of paragraph 18 of Article 250 of the Tax Code of the Russian Federation and written off in accounting.

Chief Accountant _____________ Shirokova ____________ / E.A. Shirokova/

Remember: the accountant must correctly determine the limitation period, as this affects the result of calculating income tax. To avoid mistakes, keep your focus on articles 196, 200 and 203 of the Civil Code.

Accounting certificate for separate VAT accounting: sample

The document might look something like this:

Recall that paragraph 4 of Art. 149 of the Tax Code of the Russian Federation obliges to keep separate records of transactions that are subject to VAT and not taxable (tax free). To understand how to write a sample accounting statement for separate VAT accounting, study the requirements of Article 170 of the Tax Code of the Russian Federation.

Accounting certificate of debt for the court: sample

This document can be drawn up in the most general form with links to reference data that the form wants to confirm in court. It is not necessary to refer in the certificate to the fact that it is issued specifically for judicial purposes.

LIMITED LIABILITY COMPANY "GURU"
Address: 105318, Moscow, st. Gogol, d. 8, office 15. TIN 7722123456, KPP 772201001

Accounting reference No. 3-s

As a result of the inventory of settlements with counterparties on February 06, 2017, accounts receivable of Buben LLC (TIN 7719456789, checkpoint 771901001, address: Moscow, Kvasovaya st., 9, room 6) were revealed, for which the limitation period has not expired (inventory act dated February 6, 2017 No. 22-inv).

This debt arose under the contract for the supply of goods No. 12/7 dated October 22, 2016. The amount of the debt is 500,000 (five hundred thousand) rubles 00 kopecks. The payment term under the contract is December 31, 2016 (inclusive).

General Director ______________ /V.V. Krasnov/

Chief Accountant ______________ /E.A. Shirokova/

Document "Accounting reference"

The document is an analogue of a manually entered transaction, but unlike it, the document has its own printed form and a certain service for determining how the transaction should be reflected for tax accounting purposes.

Entering a new document "Accounting information" be done by selecting the item "Accounting information" from the submenu "General Purpose" menu "The documents" main menu of the program.

In props "Content" specifies the content of the operation. Filling in the tabular section is similar to filling in a manually entered operation.

Bookmark "Tax accounting" postings are entered to reflect a similar transaction for tax accounting purposes.

As an aid in filling in the data on the tab "Tax accounting" button can be used "Fill NU". By clicking on this button, the bookmark is automatically filled "Tax accounting" based on the entries entered on the tab "Accounting". Would like to draw attention to the fact that it is imperative to check the completed filling and, if necessary, correct the manually completed data.

You can create a printable accounting form by clicking the button "Seal". The printed form reflects only the information that is entered on the tab. "Accounting".

When swiping on a button "OK" the document generates postings for those accounts and objects of analytical accounting that are indicated in the tabular part of the document.

In any accounting, accounting errors or shortcomings are possible, the need to maintain separate accounting - all this can be formalized with an accounting certificate. This is a primary document, it is not in unified forms, but its significance is the same as the "primary".

Use of accounting information

Drawing up a bookkeeping certificate is necessary to correct erroneous data in financial transactions, correct information in accounting records and tax reporting. It is also required for some business operations:

OS depreciation calculation;
Calculation of the currency difference;
Distribution of transport costs;
Calculation of the trade margin;
Payroll preparation;
Accrual of various collateral and reserves;
Transfer from a long-term loan to a short-term one;
Write-off of accounts payable and receivable;
Calculation of interest on loans and deposits;
Distribution of profits or accrual of dividends.

The accounting certificate is a full-fledged primary document and therefore, with the help of it, many financial and economic operations in the company can be corrected.

Information for preparing an accounting statement

An accounting certificate is a document that requires the following details:

Document's name;
Time of preparation of the primary document;
Company name;
Detailed information of the business transaction;
Full name of the officials responsible for the operation;
Signatures of responsible persons.

The document is developed and compiled individually at each enterprise, and is prescribed in the accounting policy of the enterprise.

Important: enter in the accounting statement full information about the allowable shortcoming and attach it to the "primary" where accounting inaccuracies are contained.

The sequence of corrections of the accounting statement

In what order can the erroneous data be corrected, the Accounting Regulations (PBU 22/2010) will help us. Information on erroneous shortcomings is divided into significant and insignificant.

Significant errors are typical if they can bring negative indicators of commercial activity in one reporting period. The Company accepts such a conclusion on its own initiative, based on the resulting erroneous transactions.

Material errors can be corrected in the following order:

If erroneous calculations are found before the end of the reporting annual period, then it can be corrected in accounting in the month when the inaccuracy was determined;
If erroneous calculations are found after the end of the annual reporting period, but the report has not yet been approved, then corrections are possible in December of the reporting year;
If inaccuracies are found in accounting after the approval and signing of the financial statements for the year, but before they are submitted to the owner-shareholder or other authorized persons of the company, correction is possible in December of the reporting period.

A material error found in the current annual financial statements after approval and signing by the owner can be corrected by accounting records in the reporting period when it was discovered. And the accounting entries will be linked to account 84 of retained earnings (uncovered loss).

When correcting minor errors, you must adhere to the following order:

If erroneous data is found before the end of the reporting year, then these shortcomings are corrected by accounting records in the month in which they were made;
If erroneous data is found after the end of the reporting period, but the report has not yet been approved by the management, then corrections can be made by entries in accounting in December of the reporting year.

It is important to know that the correction of an insignificant error in accounting records, which led to a profitable income or loss of the company, is included in other income and expenses of the reporting period when the deficiency was identified.

Conditions for compiling an example of an accounting statement

When calculating salaries to a full-time employee of Sokol LLC Sergeev R.N. made an incorrect calculation of income in the amount of 1250 rubles. for the month of January. Found an error in February when paying wages. Sergeev R.N. made an overpayment in February to the cash desk of the enterprise. The accountant of Sokol LLC compiled an accounting statement, according to which the following accounting entries were made:

Dt20 Kt70 - we cancel the overpaid amount in the amount of 1250 rubles;
D70 Kt68 - we cancel the withheld personal income tax in the amount of 163 rubles;
Dt50 Kt70 - the amount of 1087 rubles was returned to the cash desk of the enterprise.

Overpaid personal income tax Sergeeva R.N. will be taken into account in February.

sample accounting statement

Sokol LLC

Accounting information

Employee Sergeev R.N. in January, wages in the amount of 1250 rubles were erroneously accrued. In February, this error was discovered in the payment of wages.

The error was corrected in February with the following postings:

Dt20 Kt70 - 1250 rubles. overpaid amount;
D70 Kt68 - 163 rubles. reversal of withheld personal income tax;
Dt50 Kt70 - 1087 rubles. return to the cash desk of the enterprise.

Chief Accountant Gladkova M.A.

The shortcomings committed in the accounting process lead to erroneous calculations in tax reporting.

It should be noted that corrections in accounting and tax registers differ from each other in that corrections in tax reporting are allowed using corrective declarations for the period in which erroneous calculations were made.

An accounting certificate is considered an optional register, but its function is to correct erroneous calculations and inaccuracies. It is compiled by accounting staff and signed by officials. The more accurately you describe the problem in the accounting certificate, the easier it will be to prove your case to the tax authorities.

The Federal Tax Service of Russia allows the correction of erroneous data recorded in accounting statements with documents confirming erroneous information.

In 1C, the distribution of indirect costs, the calculation of the cost of manufactured products, the calculation of depreciation amounts, etc., monthly operations are calculated by routine operations at the end of the month. Since these calculations occur in the background, the accountant needs to have documents confirming the correctness of the calculation and describing in detail the calculation of these amounts.

Close the month and print the statement

You can find a certificate from the "Closing of the month" by going to the "Operations - Closing of the month" section. The accounting statement-calculation will be available only upon successful completion of the scheduled operation, and this will be indicated by a green check next to the corresponding operation.

The report with the calculation can be opened by clicking on the operation performed or on "Reference-calculations".

Rice. 1 Opening reports from "Closing the month"

Depreciation is calculated through a scheduled transaction every month. After the calculation, you can open and print the corresponding certificate.

Help-calculation of depreciation helps to see the list of fixed assets to which depreciation is credited. Here the date of entering the fixed assets, the cost and residual value (initial cost minus depreciation) of the object, the maturity date, the balance of the term and the actual depreciation amount will be displayed.

If you set the “From the beginning of the year” checkbox in the certificate, then the report will display data broken down by months, starting from the beginning of the year. The total will be displayed increasing amount from the beginning of the year.

Rice. 2 Generating a depreciation report

To calculate the depreciation bonus, which is accepted as part of the expenses of the current period, the Help-calculation "Depreciation bonus" is used, and the "Revaluation of foreign currency" certificate reflects the revaluation of assets and debts in foreign currency.

Rice. 3 Formation of a report on currency revaluation

Help-calculation "Cost calculation" is needed to analyze the composition of the costs for the production of goods or services. The printed form of the certificate can be used as an accounting document confirming the composition, quantitative and monetary indicators of the costs of the above process for the reporting month.

Rice. 4 Formation of costing

To allocate costs that cannot be directly charged for the manufacture of goods, they take the Certificate-calculation of the posting of indirect costs, respectively. It shows how general - production and - economic costs are distributed to the costs of the main and auxiliary industries.

The printed form of the report is an accounting document that approves the posting of overhead and general business expenses in the month in which the report was generated.

If the cost of delivering the goods to the company's warehouse is not included in the cost of the goods, then at the end of the month the distribution of transport costs is made. With the reference "Transportation costs" you can track the procedure for calculating these costs for trading operations related to the balance of goods at the end of the month, in order to form direct costs for trading operations of the reporting period.

Settings

Since accounting references-calculations are presented by reports, there is a possibility of flexible setting of report indicators: here you can set the necessary selections. For example, for help on the calculation of depreciation, you can specify which accounting data to display the report on. Automatic help is generated by accounting.

Rice. 5 Indicators of the report on the calculation of depreciation

You can also apply various design options to the Help, for example, make a table with calculations in classic black and white or colorize the report in bright colors.

Rice. 6 Customizing the design of the Help-report

Also, the entire list of references can be opened if you go to the "Operations-References-calculations" section. The certificate will be generated if the corresponding operations were carried out in the specified period.

Rice. 7 Help-calculations in 1C Enterprise 8.3

Thus, the analysis of calculations based on the results of performing routine closings of the month in the 1C Accounting program edition 3.0 is organized in the form of convenient and understandable reference reports. The accountant can quickly print the necessary certificate and analyze the calculations made.

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