The company NPO Computer notifies of the release of a new release of the program "Accounting state institution", Revision 1.0.
New in version 1.0.47:
- Application for cash expense,
- Application for cash expense (abbreviated),
- Application for cash expense (conversion),
- Consolidated application for cash expense,
- Return request,
- Cash request,
- Cash request (bank card)
- dated 28.12.2010 No. 191н - files statrep191N.repx, forep.repx;
- from 25.03.2011 No. 33n - file statrep33N.repx;
- from 28.07.2010 No. 81n - file DataFEA.repx;
- dated 04.12.2014 No. 143n - file statrep143N.repx.
property tax declaration of organizations (approved by order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21 / [email protected]). The declaration applies after 13.06.2017 starting from the 2017 report.
Until 13.06.2017 the declaration as amended by order No. ММВ-7-21 / [email protected] It is recommended for use by taxpayers who apply, from January 1, 2017, the specifics of tax calculation established by Article 385.3 of the Code, namely: in relation to railways common use and structures that are their integral technological part that meet the requirements established by the Government of the Russian Federation, first registered as fixed assets starting from January 1, 2017, the amount of tax is calculated using the coefficient KZhd, the value of which is determined in accordance with paragraph 2 of article 385.3 of the Code. For this, when creating new form calculation, in the start form, you must select the desired version of the form.
- Report on the use of the amounts of insurance premiums for compulsory social insurance from industrial accidents and occupational diseases to finance preventive measures to reduce occupational injuries and occupational diseases (recommended by the letter of the Federal Security Service of the Russian Federation dated February 20, 2017 No. 02-09-11 / 16-05-3685).
- Tax refund application;
- Tax offset statement.
- application for the return of the amount of overpaid (collected, subject to reimbursement) tax (collection, insurance premiums, penalties, fines) (approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8 / [email protected]);
- application for offsetting the amount of overpaid (subject to reimbursement) tax (due, insurance premiums, penalties, fines) (approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. MMV-7-8 / [email protected]).
Accounting for cash and settlements
In settlement and payment documents:
added variable "Type of supporting document", the value of which is reflected in the posting of the document. The requisite is filled in automatically when loading a treasury statement from a personal account.
Changes have been made to fill in the details of payment orders to the budget in accordance with the order of the Ministry of Finance of Russia dated 05.04.2017 No. 58n "On amendments to the order of the Ministry of Finance dated 12.11.2013 No. 107n".
Document " Payment order»
In connection with the Requirements for the formats of exchange files with OFK / UFK version of the album 23.0, effective from 01.07.2017, the details "Contract identifier", "Treasury letter of credit number" and "VAT amount" have been added to the tabular section of the document.
Document "Cash disposal in foreign currency»
Added operation "Transfer to accountable persons (208.00)".
Documents "Prikhodny cash order"," Cash outflow order "," Cash receipt order (stock) "," Stock cash outflow order) "
Added the ability to fill in the printable forms 0310001, 0310002 of the field "code analytical accounting».
Support for online CCP with FDO data transfer
By order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20 / [email protected] additional details and formats of fiscal documents (FFD), mandatory for use, versions 1.0, 1.05, 1.1, were approved.
In addition to FFD 1.0, support has been implemented for fiscal data formats of versions FFD 1.05 and FFD 1.1 for KKT-online.
Updated service handling KKT-online ATOLkkt.epf and ShtrihMkkt.epf. The processing is located in the TradeWareEpf folder in the template directory of the installed configuration version.
New document "Cashier's receipt of correction"
Designed to form cashier's check adjustments when making adjustments to calculations that were made earlier (paragraph 4 of Article 4.3 Federal law dated May 22, 2003, No. 54-FZ).
Document "Acquiring operation"
The document added the ability to generate checks on KKT-online with data transfer.
Documents "Incoming cash order" and "Outgoing cash order"
Added automatic filling of the "Cash register cash register" variable when opening a new document.
Note.
Automatic filling is performed if one CCP with data transmission is connected to the computer. If more than one CCP with data transfer is connected and used to the computer, automatic filling is not performed.
The "Cash register receipt" tab in the form of documents is now always visible, regardless of whether or not the equipment of the "Cash register with data transfer" type is connected to the computer on which the document is opened.
VAT accounting
On July 1, 2017, the Resolution of the Government of the Russian Federation of May 25, 2017 N 625 came into effect, which amended the Resolution of the Government of the Russian Federation of December 26, 2011 No. 1137: changes were made to the invoice forms, correction invoices and the rules for filling them out.
Documents "Invoice issued", "Correction invoice issued" and "Corrective invoice issued"
Added string attribute "State contract identifier" with a length of 25 characters.
The printed forms of the invoice and the corrective invoice have been improved.
Accounting for contracts within the framework of the state defense order (SDO)
In accordance with the Decree of the Government of the Russian Federation on March 3, 2017 No. 249, the Federal Treasury can carry out treasury support of funds in the currency of the Russian Federation when making settlements under the state defense order. The program implements the ability to specify treasury accounts as separate accounts for settlements under the state defense order.
Accounting for fixed assets, property of the treasury
Directory "Fixed assets"
In the form of the reference book, the ability to specify the date of displaying the values of periodic attributes has been added.
On the tab “Characteristics” in the section “Information of the cadastral number”, the fields “Conditional number” and “Cadastral number of the building” have been added. The information is used in the property tax declaration.
Added to the reference book "OS Inventory Numbers" the requisites "Serial number", "Passport number", "Date of issue" were added. These details are in the "Fixed assets" directory. The value of each attribute can be specified one for the entire group in the "Fixed assets" directory, or for each inventory object in the "OS inventory numbers" directory. If the value is specified in both directories, the priority is the value in the directory "OS inventory numbers".
To transfer values from the Fixed Assets directory to the OS Inventory Numbers directory, a new Assistant "Manage Inventory Object Numbers" is provided. The assistant is available in the menu "OS, intangible assets, NPA - Working with registers of information on the OS - Managing numbers of inventory objects".
Document "Write-off of household inventory"
Added operation "OS disposal as a result of dismantling (401.10.172)".
Document "Change in the value of legal acts"
Added operation "Change in value (401.10.172 - 103)" - used to register a partial liquidation.
Document "Write-off library stock»
For the operation "Disposal of a library fund that has fallen into disrepair (401.10.172)" added the ability to accept written off objects for safekeeping to account 02.1.
Document "Internal movement of fixed assets and intangible assets"
Added operation "Internal transfer of intangible assets between accounts".
Document "Receipt of treasury property"
Added the operations "Receiving fixed assets as a result of dismantling (108.51,52.53 - 401.10.172)", "Taking into account the Ministry of Health during reorganization (108.56 - 304.06)".
Document "Write-off of treasury property (other reasons)"
Added the operation "Write-off of medical facilities during reorganization (304.06 - 108.56)".
Document "Write-off of fixed assets in operational accounting"
Added the ability to accept written off objects for storage (account 02.1) until disposal.
Document "Enter initial residues OS, IA, NPA "
The "Accrue depreciation" variable has been moved from the "Cost" tab to the "Depreciation" tab.
The assistant for merging document movements can now work with the list of fixed assets (available from the list of documents "Entering balances of fixed assets, intangible assets, and legal acts" by the menu command "Actions - Merging Assistant").
If the database was collapsed, then with the help of the Assistant, you can distribute the movements of the documents "Correction of register entries" (and other documents) according to the documents "Entering balances of fixed assets, intangible assets, legal acts". In this form, viewing data on the OS and correcting / adding them is much easier.
The "Merge OS documents" wizard has been added to the support page. Provides additional convenience and control for combining document movements. The assistant allows you to form movements and inventory cards according to the selected OS list, to combine document movements.
The algorithm for filling out the documents-aggregators "Entering the initial balances of fixed assets, intangible assets, legal acts" has been changed. The "Combine OS Documents" wizard allows you to re-fill previously created aggregator documents.
Processing "Inventory Card Numbers Management"
In processing in the selection of filling in the table in the section "By accounts" added the parameter "cap. attachments (106) ".
Reference book "Formation templates inventory numbers»
Added the "End-to-end numbering by prefix" attribute.
The number of the inventory card, when formed according to a template that includes the code according to OKOF "OK 013-2014", on the right in the missing digits is filled in with zeros.
Other changes
Budget Commitment Accepted Document
The postings of the document are brought in accordance with the provisions of the letter of the Ministry of Finance of Russia N 02-07-07 / 5669, the Treasury of Russia N 07-04-05 / 02-120 dated 02.02.2017 "On the preparation and submission of the annual budget reporting and consolidated accounting statements state budgetary and autonomous institutions chief fund administrators federal budget for 2016 ".
Added new operation"Reducing the price of the current year's contract."
Document "Advance payment to the accountable person"
The document added the ability to use the documents "Cash disposal in foreign currency" and " Cash receipt in foreign currency ".
Document "Return of materials to supplier"
When posting a document, you can either generate transactions for the acceptance of monetary obligations, or enter the document "Accepted monetary obligation".
Setting up the procedure for generating transactions on monetary obligations is set in the form of settings for accounting parameters on the tab “Enter den. obligations ".
Document "Notice"
In the tabular section "Attachments ..." of the document, the length of the variable "Document number" has been increased to 15 characters.
Documents "Closing of the authorization accounts of the financial year to be completed" and "Closing of off-balance accounts of receipts and outflows of funds"
The ability to close accounts for any date has been added to the documents. Previously, closure was only possible at the end of the year.
Documents for transferring balances by KPS
An additional document use mode has been added to the document "Transfer of balances by KPS" - transfer of balances with detailing by CMO. For the new mode, the mode of selection of residuals by CMO and the ability to edit the props have been added.
In the document "Transfer of balances on settlement accounts" added the ability to edit transfer amounts.
In all documents for transferring balances when changing the type of institution, KPS, KFO, the ban on setting the date only at the end of the month has been lifted. Now you can set any transfer date.
Attention!
Setting a date other than the last date of the month applies only when transferring balances that are not related to a change in the type of institution or the structure of the KPS.
Directory "Counterparties"
When filling out the counterparty card by TIN, the filling in of the requisite "Date of registration with the tax authority" and the characteristics of the counterparty "OPF code" have been added. The OPF code is filled only for legal entities.
Directory "KPS"
The checkbox "Hide marked for deletion" has been added to the form of the directory list. Used to hide or show catalog items marked for deletion.
Report "Summary data on the implementation of the FHD plan"
PBS Budget Execution Summary Report
Added setting “ Reporting period"With the options" Current year "(for accounts 500.10)," First year "(for accounts 500.20)," Second year "(for accounts 500.30).
Report "Results of tender procedures"
Added setting "Second year" - for accounts 500.30.
Chart of accounts
Code 263 “Pensions, benefits paid by organizations of the public administration sector.
Budget classification
Updated budget classification (federal.clax file). The file contains budget classifiers in accordance with the order of the Ministry of Finance of Russia No. 65n dated 01.07.2013 "On approval of the Instructions on the procedure for applying budget classification Russian Federation", As amended by Order of the Ministry of Finance of Russia dated June 16, 2017 No. 95n.
Attention!
To update the classifiers, use the "Budget Classification Update Assistant" in the "Accounting - Budget Classification" menu of the program (in the "Enterprise" mode).
Exchange with treasury systems and bank institutions
For the document "Payment order" added the ability to unload the column of the tabular section "VAT amount".
For state institutions, when searching for KPS when loading data from treasury systems, KPS of the type "AC and BU" are now excluded (if this attribute is transferred directly from the import format).
Added the ability to import an account number monetary obligation when downloading an extract from the federal treasury body.
Transfer file name length for exchanges with treasury and banking systems expanded from 50 to 150 characters.
Updated formats for exchange with treasury systems version 23.0 (OFK.xml file).
Attention!
When the configuration is updated, the formats are not updated. The files of the supplied formats should be loaded into the "Types of exchange formats" reference book (the "Load formats" button on the "Exchange formats" tab of the "Exchange with treasury and banking systems" form).
In the opened window "Download and update formats", specify the download source - "Folder on this computer or computer in the local network" and then follow the instructions of the program.
Regulated accounting statements
Implemented uploading of regulated accounting reports in the FTS format for reporting in 2016 by order of the FTS of Russia dated March 20, 2017 No. ММВ-7-6 / [email protected] with amendments to the order of July 19, 2017 No. ED-7-6 / [email protected]
Implemented unloading of the 0503130 form in the 5.04 format version
The sets of accounting reporting forms established by the orders of the Ministry of Finance of Russia have been updated:
Attention!
When the configuration is updated, accounting sets (files statrep191N.repx, statrep33N.repx, statrep143N.repx, DataFEA.repx, forep.repx) are not updated. The sets must be loaded into the "Types of reports" reference book (the button "Download sets of reports").
Descriptions of changes are included in the kits. Information about the version of the set of financial statements and changes in the version can be obtained by clicking the "i" button in the "Regulated financial statements" form.
Updated processing of unloading accounting and budget reporting - file extrp.zip.
Regulated tax reporting
Filling by data is implemented accounting reports "Declaration on property tax" and "Advances on property tax" in accordance with the order of the Ministry of Finance dated March 31, 2017 N ММВ-7-21 / [email protected]
Expansion of the range of regulated reporting forms
The following are added to the regulated reporting forms:
forms of documents used by tax authorities and taxpayers in the implementation of offset and refund of amounts of overpaid (collected) taxes, fees, insurance premiums, penalties, fines (Order of the Federal Tax Service of February 14, 2017 N ММВ-7-8 / [email protected]):
Expansion of the range of documents used in the interaction of taxpayers and tax authorities
Added to the documents:
Methodological changes
In accordance with the letter of the Federal Tax Service of Russia dated 05.22.2017 15-3-05 / [email protected] for VAT registers No. 1 and No. 5, code 1011422 has been added to the list of operation codes. customs procedure export (not specified in paragraph 2 of Article 164 of the Code).
In accordance with the xsd-schema of version 05 of the corporate income tax declaration, the length of the fractional part of the fields for entering tax rates has been increased to 3 characters.
Changes in the electronic submission of regulated reporting forms
The electronic submission of the statistics form No. PM-prom "Information on the production of products by a small enterprise" as amended by Rosstat order No. 414 dated August 11, 2016 has been brought into line with the XML template dated May 25, 2017, published on May 25, 2017.
The electronic submission of statistics form No. 1-enterprise "Basic information about the organization's activities" as amended by Rosstat order No. 320 dated July 15, 2015 has been brought into line with the XML template dated May 29, 2017, published on May 31, 2017.
For the statistics form No. С-1 "Information on the commissioning of buildings and structures" as amended by Rosstat order No. 427 dated August 15, 2016, unloading was implemented in in electronic format in accordance with the XML-template dated 05/30/2017.
The electronic submission of the statistics form No. 1-MO "Information about the infrastructure facilities of the municipal formation" as amended by Rosstat order No. 365 dated June 26, 2016 has been brought into line with the XML template dated June 1, 2017, published on June 8, 2017.
Mechanism changes electronic document management with regulatory authorities
Supported sending the SZV-CORR form, in accordance with the Resolution of the Board of the RF PF dated 11.01.2017 No. 3p.
Document flow with regulatory authorities
Reflected changes in the format of requests for reconciliation with tax authorities in accordance with the order of the Federal Tax Service of Russia dated 04.04.2017 No. ММВ-7-6 / [email protected]
The library of electronic documents (BED) has been updated to version 1.1.24.7.
Data exchange with the configuration "Salary and personnel of a public institution, rev. 3"
The exchange rules have been updated with the configuration “Salary and personnel of a public institution ed. 3 ".
Exchange rules (ExchangeRules.xml file) and registration (RegistrationRules.xm file) are located in the "Public Accountancy 8" configuration templates directory in the "... \ BudgetHRMExchange \ StateHRM" folder of the current release.
see also
The release is intended to be updated from configurations of version 1.0.46.2, 1.0.46.3, 1.0.46.4, 1.0.46.5, 1.0.46.6. The update procedure is given in the 1cv8upd.htm file;
Additional information on updating the release and a list of additional files included in the release distribution are provided in the ReadMe.txt file;
A complete list of changes in the release and corrected errors is given in the file “Accounting of a government agency”. Version 1.0.47. Changes in version.mxl.
7.1.11 Cash disposal Document Cash disposal is a universal document that allows you to enter any operations to write off funds from the personal account of an institution, including payments to suppliers for goods, works and services, payment of insurance premiums, taxes, penalties, fines, etc., for the return of advances from buyers.
Also, to enter a new document, you can use the command Payment in document Information on contracts, Information on other obligations, that is, enter a payment document based on.
The document is drawn up on the basis of the payment document specified in the bank (treasury) statement.
Prompt: Document Cash disposal is created only if in the extract received from the authority carrying out cash service, there are transactions that are not reflected in applications for spending funds.
In one document, you can reflect the write-off from the account of funds that should be attributed to several accounting accounts, KFO and to different items of income and expenses.
The document allows you to execute the following operations:
return (reimbursement) of excessively received income;
payment to suppliers and other payments (206.00, 302.00);
transfer of funds in a temporary order;
payment of taxes and fees.
Creation of a new document. To enter a new document, you can click the button Create command bar list Settlement and payment documents v Journal of settlement and payment documents and select item Cash disposal in the shape of Selecting the type of document.
7.1.11.1Filling in the details of the document header
First of all, you need to fill in the details Organization and date.Personal account- the personal account of the organization from which the funds were transferred. Selected in the directory Personal account details.
Counterparty- an organization (individual) that is the recipient of funds. Selected from the directory Contractors.
Contract- basis of payment. Selected from the directory Contracts and other grounds for the emergence of obligations.
Tax, collection- type of tax or other obligatory payment. Selected from the directory Organization taxes and payments.
7.1.11.2 Filling in the details on the "Document details" tab
Currency- the default is RUB ( Russian ruble). If another currency is selected, then you should additionally specify information about the conversion rate (details Well and Multiplicity). The currency rate can be specified automatically if information about it as of the date of the document is contained in the reference Currencies.Sum- indicated total amount payment for the document in rubles.
In a group Primary document you can fill in the details:
View- view primary document... Selected from the directory Types of primary documents.
Number- number of the primary document.
date- the date of the original document.
Recipient- recipient of funds. Selected from the directory Contractors.
Beneficiary account- the recipient's account. Selected from the directory Bank and treasury accounts.
Purpose of payment- payment purpose in the form of free text.
7.1.11.3Filling in the details on the "Payment details" tab
In the tabular section, the total amount of the cash payment (document) is detailed by accounting accounts and analytical features.Source of funds- the type of funds at the expense of which the cash payment should be made. You should select the section of the personal account indicated in the header of the document.
KBK- the classification attribute of the account for which the payment should be made. Selected from the directory KPS.
KOSGU- code economic classification corresponding to the payment. Selected from the directory KEK. For funds in temporary possession, requisite KOSGU not specified.
Goal code- Selected from the directory Views earmarked funds .
Event code - Selected from the directory activity.
Additional classification - Selected from the directory Additional budget classification
Commitment- is selected from the commitment reference book. This requisite is filled in when the document passes to the "Signed" status and is rigidly fixed to the document to the registrar, as well as to the documents of payment and assignment.
Sum- the amount in rubles according to the corresponding codes of the budget classification.
Note- if necessary, the target code is indicated in brackets, as well as other information required for budget execution.
7.1.11.4 Execution status
Calling the form Change of status is performed using the command located in the head of the document. The new document is automatically assigned the status Draft.After signing Cash retirement Signed by.
After registration Cash retirement by authorized persons, the document is assigned the status Registered.
After receiving a statement from the personal account, confirming the cash expense, the document goes to the status Completed.
In addition, in the form, you can indicate the registration number and the date of registration of the document in the OFK, the number and date of the supporting document (payment order of the Treasury), as well as the data of the person in charge of the OFK.
When uploading a statement from a personal account, the specified details are filled in automatically.
After that, you need to fill in the data on the mortgage Accounting transaction and hold the document.
7.1.11.5 Filling in details on the "Accounting operation" tab
Typical operation- selected from the list Typical operations.Return (refund) of over-earned income
KFO
Credit account 201.11 , 201.21 or 210.02 .
KPS for account 201.00- selected from the directory KPS.
Dt account 205.XX.560 "Settlements for income" and CT accounts 210.02.XXX "Settlements with the financial authority for budget receipts", 201.11.610 "Institutional funds on personal accounts with the treasury body", 201.21.610 "Cash funds institutions on accounts in credit institution».
Advance payment - when making an advance payment, check the box.
KFO- financial security code. Selected from the list.
Credit account- is selected from a fragment of the chart of accounts (EASB). Can take values 201.11 , 201.21 or 210.02 .
KPS for account 201.00- selected from the directory KPS.
Dt account 3.304.01.830 "Decrease accounts payable on funds received in temporary disposal "and CT of the corresponding accounts of analytical accounting of accounts 3.201.11.000" Funds of the institution in personal accounts with the treasury body ", 3.201.21.000" Funds of the institution in the accounts of a credit institution ".
Credit account- is selected from a fragment of the chart of accounts (EASB). Can take values 201.11 or 201.21 .
KPS for account 304.01- selected from the directory KPS.
KPS for account 201.00- selected from the directory KPS.
When posting a document, postings are generated:
Dt account 3.304.01.830 "Decrease in accounts payable for funds received at temporary disposal", CT of the corresponding analytical accounting accounts 3.201.11.XXX "Institutional funds on personal accounts with the treasury body", 3.201.21.XXX "Institutional funds for accounts with a credit institution ".
Tax (collection) is paid from income(profit, VAT, etc.) - the checkbox is selected when tax is paid at the expense of income.
KFO- financial security code. Selected from the list.
Check credit- is selected from a fragment of the chart of accounts (EASB). It can take values 201.11, 201.21 or 304.05.
KPS for account 201.00- is selected from the KPS directory.
Dt account 303.XX.XXX "Settlements for payments to budgets", CT of the corresponding analytical accounting accounts 201.11.610 "Institutional funds in personal accounts with the treasury body", 201.21.610 "Institutional funds in accounts with a credit institution", 304.05 .XX “Settlements on payments from the budget with financial authorities”.
Additional features. Based on the document Cash disposal you can enter a document Storno.
Based on the document with the operation Payment to suppliers and other payments (206.00, 302.00) and the checked box Advance payment you can enter a document Invoice received.
Accounting cash transactions governed by the indication The Central Bank Of the Russian Federation dated March 11, 2014 N 3210-U "On the procedure for conducting cash transactions by legal entities and a simplified procedure for conducting cash transactions individual entrepreneurs and small businesses ”. Recommended in mandatory get acquainted with it for chief accountants, cashiers and other employees financial service enterprises working with cash documents. It is also worth familiarizing yourself with the instruction of the Central Bank of the Russian Federation dated October 7, 2013 N 3073-U "On the implementation of cash payments".
Recipients of budget funds additionally take into account regulations concerning the regulation of cash transactions with budget financing.
Individual entrepreneurs may not keep records of cash transactions in 1C, they should not set a cash limit. At the same time, such documents as KUDR must be kept obligatory, since does not apply to cash registers.
Small businesses are not obliged to set a cash limit (the number of people is up to 100 people and the finished revenue is up to 800 million rubles, including micro-enterprises - organizations with a number of up to 15 people and the proceeds are up to 150 million rubles). The rest of the enterprises set a cash limit, after exceeding which cash must be returned to the bank. An exception is made for funds whose purpose is to pay wages and similar payments. On the days of payment of salaries for a period of up to 5 working days (the exact deadline for payment is set by the head of the company and indicated on the payroll), it is allowed to exceed the limit of money in the cash desk for amounts intended for payment of payroll for wages, benefits and similar payments.
Receipt of funds to the cashier is processed Receiving cash order(abbreviated PKO), payments - Consumable cash order(abbreviated RSC). For the payment of wages, etc. should be pre-formed payroll or payroll, even if payments are made to one person. Document circulation can be carried out in paper or electronic form. In the latter case, documents must be signed electronically digitally signed... At the end of the day on the basis of PKO and RCO, a cash book is formed... If there was no cash flow during the day, there is no need to generate a cash book for that day.
Ultimate limit settlements in cash between counterparties under one agreement is 100,000 rubles. Settlements with individuals are carried out without restrictions on the amount.
Funds received at the cash desk of the enterprise through the sale of goods, performance of services, as insurance premiums, can be spent only for the following purposes:
- Payment of wages and benefits;
- Insurance payments physical persons who have paid insurance premiums cash;
- Payment for goods, works, services;
- Cash withdrawal on account;
- Refunds for goods, works, services previously paid for in cash.
For other purposes, cash should be withdrawn from the current account with the bank.
Violation of the order of conducting cash transactions can lead to a fine (Article 15.1 of the Administrative Code of the Russian Federation):
- On executive- from 4,000 to 5,000 rubles;
- For a legal entity - from 40,000 to 50,000 rubles.
They are engaged in checking the correctness of cash transactions tax authorities RF (Article 23.5 of the Code of Administrative Offenses of the Russian Federation).
Cash documents in 1C
The above method of accounting for cash transactions is not exhaustive and contains the basic rules for working with cash in cash.
Choosing menu items Bank and cash desk => Cash desk => Cash documents
Figure 1. Selection cash documents
Depending on the version of the program, the menu settings may differ slightly, but in any case, in the section Bank and cash desk you will be able to access the main cash documents - PKO and RCO.
Figure 2. Buttons for entering PKO and RKO
Receipt cash order
In 1C, ten types of PKOs are proposed, depending on the operation being introduced. They are as follows:
- Payment from the buyer;
- Retail revenue;
- Refund from the accountable person;
- Returns from the supplier;
- Receiving cash at the bank;
- Obtaining a loan from a counterparty;
- Obtaining a loan from a bank;
- Loan repayment by the counterparty;
- Loan repayment by the employee;
- Other parish.
Figure 3. Variants of the PQS document
The names of the documents reflect their essence and have appropriate settings, for example Refund from the accountable person by default will have correspondence with account 71.
PKO option Other arrival seems to be universal since allows you to select any account from the chart of accounts and carry out any operation. But methodologists from 1C advise using it only as a last resort, with atypical operations, trying, if possible, to carry out documents with types of operations No. 1-9.
Below are three options for the PKO input form. General rules- required fields are highlighted with a red line.
Figure 4. PKO - Return from the accountable person
Chapter Requisites of the printing form can be expanded or collapsed when pressed.
Figure 5. PKO - cash from the bank. Details of the printed form are shown
If the document involves the choice of a counterparty that is not natural person, it is mandatory to fill in the field Contract.
Figure 6. PKO - Payment from the buyer
If you need to specify more than one contract, use the function Split payment, which allows you to fill in data for several contracts. In this case, after selecting a counterparty, you should open the Payment breakdown tabular section, select agreements and indicate the amounts for each. The grand total will be reflected in the PQS.
Figure 7. PQS settings - payment by agreement
Field value DDS article filled in from the reference book. This guide allows you to add Name of the DDS article, but the meaning Movement type not available for editing. If there are too many titles and you want to group them into folders, you should use the "Create group" button. The filled-in field value will be further taken into account when forming reporting form No. 4 "Statement of Cash Flows".
Figure 8. Directory - cash flow items
Fill in the PKO for the receipt of cash from the bank.
Figure 9. An example of a completed PQS
Figure 10. Postings by PKO
It should be noted that in this case the movement of money is reflected not only on the cash desk, but also on the current account. To avoid double debiting of money from bank account, transactions of the type Dt 50.01 - Kt 51 are formed by cash, and not bank documents.
Account cash warrant
An outgoing cash order, or cash settlement, is formed in many ways according to the same rules as the PKO. In 1C, there are the following types of cash management services:
- Payment to the supplier
- Return to Buyer
- Issuance to the accountable person
- Payment of wages according to statements
- Payment of wages to an employee
- Payment to an employee under a work contract
- Cash deposit to the bank
- Loan repayment to counterparty
- Loan repayment to the bank
- Issuance of a loan to a counterparty
- Cash collection
- Payment of deposited wages
- Issuance of a loan to an employee
- Other expense
For payments # 4-5, pay slips must be prepared in advance, even if the payment is made to one employee.
Figure 11. Variants of the cash management document
We will issue a cash settlement service for issuing funds to an accountable person.
Figure 12. Completed cash management document
After posting the document, you can view the transactions.
Figure 13. Transactions on cash register
Consider the procedure for making wage payments in 1C. Let's create a payroll. If all employees have received a salary on it, you can use the "Pay the statement" button (at the bottom of the form), a cash register will be automatically generated.
Figure 14. Variants of cash documents based on payroll
Let's simulate a situation when salary is deposited for one employee and paid for the rest. In the paper version of the statement on the deposited amounts, a corresponding mark is put. In 1C, when accounting for cash transactions, open a statement and use the button Create based on, then Salary deposit. For the deposit document, we leave the names we need.
Figure 15. Salary deposit document
After posting the document, we look at the postings.
Figure 16. Transactions when depositing a salary
We return to the list and click on the button Create based on we form a document Cash withdrawal... The amount will be recalculated automatically and will be less by the deposited amount.
Figure 17. Document Cash withdrawal based on payroll
Payroll transactions were generated for two employees, and it should be so.
Figure 18. Transactions on the document Cash withdrawal
The deposited amounts can be kept at the cash desk only if they do not exceed the limit for storing funds. Otherwise, they should be handed over to the bank. We form a cash settlement service Cash deposit to the bank.
Figure 19. Filling out the document Cash deposit to the bank
The result of document posting.
Figure 20. Transactions on the document Cash deposit to the bank
Cash book in 1C 8.3
Based on the PQS and RCOs carried out during the day, we will form a cash book (Figure 21), which is a report on the cash transactions carried out.
A small note: sometimes, during automation, programmers ask users in what form to implement a particular form - as a document or as a report. Often this question is perplexing. Let me explain the difference using the example of cash documents. PKO or RKO are separate documents for which there is an entry form. The amounts to them, as a rule, are entered by the user himself, he can change them if desired. Cash book is a report, there is no entry form for it, it is filled in automatically based on the data entered in the documents of the PQS and RCO. When making changes to these documents, the report, when generated, will give the already changed amounts automatically.
Figure 21. Button for forming a cash book
For this report, you can configure the necessary settings.
Figure 22. Cash book settings
Ready report.
Figure 23. Cash book report
Advance report
Another document that is part of the block Cashbox in the 1C program - Advance report
Figure 24. Menu path to documents Advance report
Consider an example of filling out an advance report.
Figure 25. Creating an expense report
The tabular section contains several tabs. We fill in the Advances tab based on the issued cash settlement service.
Figure 26. Completing the Advances tab
The tab Goods we fill in the data on the purchased goods or materials. If VAT is highlighted in the documents, we indicate this data in the advance report.
Figure 27. Filling in the Products tab
Figure 28. Tab goods, bank account details.
In the tab Payment we show payment for previously purchased goods.
Figure 29. Filling out the Payment tab
Learn more about using tabs Goods and Payment.
If you are purchasing a single item from a retail store, please reflect the purchase in the section Goods. But let's say you have a situation when you pay with the same supplier either in cash or by bank transfer. And you want to have correct data on the calculations, for example, to form a reconciliation act. Then invoices and invoices received from this supplier on the day of purchase for cash can be posted separately from the advance payment with a document Receipt (acts, invoices), and in the advance report, reflect the details of the PKO, i.e. the payment document on the Payment tab.
After posting the document, you can view the transactions. The amount of the advance report amounted to 10 180 rubles, i.e. overspending 180 rubles will have to be issued from the cash desk after the approval of the advance report.
Figure 30. Transactions by advance report BU and NU
Figure 31. JSC - VAT deductible
Payment by payment cards
Payment by payment cards, or in another way acquiring- is now ubiquitous method of payment for goods or services. Let's consider the procedure for carrying out such an operation in 1C.
Menu path: Bank and cash desk => Cash desk => Operations with payment cards.
Figure 32. Menu path - Payment card transactions
By button Create three versions of the document are possible. We choose Payment from the buyer, since this document is configured to reflect payments from legal entities and individual entrepreneurs. Payment card transactions for retail are outside the scope of this article.
Figure 33. Selecting a document variant
We fill out the document, everything is quite simple here.
Figure 34. Filled out document Payment card transactions
We look at the wiring. Funds are reflected on account 57.03.
Figure 35. Postings on the document Operations on a payment card
To reflect the receipt of funds to the current account, you can create a document based on the operation performed Receipt to the current account.
Figure 36. Creating a document Receipt to a current account
Payments are unlikely to be made without the bank's commission, so we divide the payment into the payment amount and the bank's commission, and indicate the expense account for this commission.
Figure 37. Completed document Receipt to the current account
We look at the wiring.
Figure 38. Postings on the document Receipt to the current account
Operations with the fiscal registrar
The fiscal recorder is a technical device for printing receipts, has a fiscal memory, is connected to a computer and is capable of working over a network. Menu path for connection Administration => Connected equipment.
Figure 39. Connected equipment menu
In chapter Fiscal registrars the device driver must be specified.
Figure 40. Selecting the driver of the fiscal registrar
If a real registrar is not available, you can use an emulator from 1C for testing purposes. An example of filling in the data is shown below in Figure 41.
Figure 41. An example of a completed fiscal registrar settings card
After connecting the fiscal registrar, it becomes possible to print receipts, for example, from documents PKO or Payment card transaction.
Figure 42. Printing a receipt in 1C program
This concludes the consideration of the topic of reflection of incoming and outgoing cash orders in the 1C 8.3 program.
Course oriented for listeners familiar with the basics budget accounting and working in state and / or budgetary institutions.
The purpose of training: mastering custom configuration modes "1C: Accounting of a public institution 8", revision 2.0.
The cost of a full-time day course includes:
- 4 days from 10:00 to 17:00
- methodological materials
- lunches, coffee breaks
- certificate of 1C-Training Center No. 3
- one free trial of testing "1C: Professional" under the program "1C: Accounting of a state institution 8"
Learning formats
Full-time daytime
Who is this format for:For those who can take part-time training and prefer classic full-time training.
Duration:32 academic hours
Online streaming
What is this format:Online broadcasting is training in the form of an online webinar, which is rapidly gaining popularity in our country. Instead of special video tutorials, you get a live lecture broadcast over the Internet. Thus, the maximum naturalness of the presentation of the material is achieved, similar to the usual full-time training - but the problem of the need for a personal presence in the training center disappears. The difference from face-to-face training is only in the absence of direct interaction with the audience and the teacher.
Who is this format for:For those who find it easier and more convenient to perceive the broadcast of a traditional lecture than educational video tutorials. For people who want to get a sense of personal presence in the training center, being anywhere in the world.
Duration:32 academic hours
Course program
- Regulations and clarifications
- Characteristics of the types of state (municipal) institutions
- Acquaintance with configurations "Accounting of a state institution"
- Directory "Users".
- Date of prohibition to change accounting data.
- Directories "Treasury" and "Banks"
- Setting up accounting parameters
- Budget classification of the Russian Federation.
- Classification of budget revenues
- Classification of budget expenditures
- Classification of sources of financing budget deficits. KEK.
- Filling out the initial information on institutions. Directory "Organizations".
- Directory "Sources of financial security (IFO)"
- Reference " Classification signs accounts "
- Accounting policy of GMU. Linking the register with the working chart of accounts.
- Check. Chart of accounts (EPSBU). Setting up a working chart of accounts.
- Working with the directory "Contractors"
- Directories "Departments", "Employees", "Storage Locations" and "Material Responsibility Centers".
- Removal in the program
- Item price types
- References "Classifier of units of measure" and "List of nomenclature"
- Templates for the formation of inventory numbers. OKOF classifier. Directory "List of fixed assets".
- Entering opening balances for fixed assets
- Entering opening balances for inventories
- Entering opening balances for other accounts of institutions
- Authorization of budget expenditures
- Registration of received LBO, appropriations
- Expenditure Schedule
- Changes to the delivered LBO
- Operations for authorizing expenditures of a budgetary (autonomous) institution
- Cash execution of expenses by institutions
- Application for receiving cash. Execution of the OFK request.
- Accounting for transactions personal account.
- Types of personal accounts
- Application for cash expense
- Receipts of funds to the personal account of a budgetary institution. Accrual of subsidies.
- Cash disposal. Refund of the received advance.
- File exchange with OFK
- Extracts from personal accounts.
- Cash section reports.
- Accounting for cash transactions.
- Receipt cash order
- Application for the issuance of an advance payment for the report.
- Account cash warrant.
- Advance report
- Reports on settlements with accountable persons
- Cash advance announcement
- Cash transactions reports
- Accounting monetary documents
- Accounting for budgetary and monetary obligations
- Additions, transfers and disposal of fixed assets.
- Purchase of fixed assets by a government agency. Fixed asset delivery services.
- Receipt of fixed assets acquired from the own income of a budgetary institution. Vendor invoice registration.
- Departmental transfers of fixed assets by state institutions. Group entry of fixed assets of the same name.
- Disposal of fixed assets of a public institution
- Disposal of fixed assets of a budgetary institution (physical depreciation, sale)
- Accounting for fixed assets worth up to 10,000 rubles. Group accounting of low-value fixed assets.
- Internal movement of the OS
- Receipt of fixed assets from the founder into the operational management of a budgetary institution
- Depreciation of fixed assets in accounting
- Fixed asset modernization
- Fixed asset accounting reports. Group printing inventory cards. Working with the reference book "List of fixed assets, intangible assets, legal acts". NFA inventory.
- Accounting for inventories.
- Purchase of materials by state institutions. Receipt of materials from the Manager.
- Write-off of materials.
- Internal movement of materials
- Accounting finished products, works and services by state institutions and budgetary institutions of a new type. Sales of products. Closing production accounts.
- Material accounting reports
- Accounts receivable
- Prepayment from the buyer. Implementation of the service against the received prepayment from the buyer. Offset of advances. Invoice issued (in advance).
- Reconciliation Act
- Accounting for settlements with suppliers and contractors
- Operations with accounts 206 "Settlements on advances issued" and 302 "Settlements on assumed obligations".
- Settlement reports. Analysis of the status of settlements under contracts and other reports.
- Settlements for payments to budgets
- VAT in configuration. Group registration of invoices upon receipt of an advance payment from a buyer of services. Group printing of invoices.
- Write-off of costs for services.
- Income tax
- Technological analysis of accounting
- Income and expenses. Period closing assistant.
- The financial result of the institution.
- Regulated reporting. Verification of reporting. Uploading reports in electronic form.
REFRESHER COURSE
Accounting of a budgetary institution differs from accounting commercial organization... In the accounting department of a budgetary institution, it is used budget plan accounts, codes of economic classification, special accounting of fixed assets, accounting of expenses and incomes by codes of financial security (CFO), etc. Specifics of accounting budgetary organization taken into account in the program 1C: Accounting of a state institution. Therefore, we recommend that you familiarize yourself with the 1C: Accounting program of a state institution, to everyone who decided to work in the accounting department of a budgetary organization.
The program of the course "1C: ACCOUNTING of a state institution 8" *
Topic 1.Getting started in the program 1C: Accounting of a state institution 8
- Program interface
- Unified chart of accounts of accounting
- Basic actions when working with budget classifiers
- Operation journal, posting journal
- The procedure for setting up the program for accounting in a particular institution
- Filling out directories
- Entering initial residuals
Theme 2. Documents for authorizing budget expenditures.
- Entering documents for authorizing budget expenditures
Theme 3. Settlement and payment documents and transactions on a personal account
- How to work with by non-cash means
- Application for cash expense
- Cash request
- Cash receipt
- Cash disposal
- Exchange with treasury systems and bank institutions
- Regulated accounting registers and analytical reports on transactions on personal accounts
Theme 4. Accounting for cash and cash documents
- The procedure for working with cash
- Receipt cash order
- Account cash warrant
- Cashier report
- Depositing cash to a personal account
- Inventory
- Reports on transactions with cash and cash documents
Theme 5. Inventory accounting (inventory)
5.1. Fixed asset accounting
- Receipt and acceptance for accounting of fixed assets (OS)
- Depreciation on fixed assets
- Fixed asset transfer
- Write-off of fixed assets
- Specialized reports on fixed assets
5.2. Accounting for inventories (MZ)
- Admission
- Moving
- Write-off
- Specialized reports on MoH
5.3. Accounting of strict reporting forms (SRF)
5.4. Property inventory a
Theme 6. Accounting for settlements with counterparties
- Suppliers(received invoices, invoices, invoices, acts of completed work, acts of reconciliation)
- Buyers(issued invoices, invoices, invoices, acts of completion, acts of reconciliation)
Theme 7. Routine operations at the close of the month / year. Reporting
- Routine operations of the month
- Working with technology reports
- Reporting
