Requirements of the International Market and Business recent years Pushed the state to move to the use of IFRS. We have already understood in their structure and differences in the IFRS article: Causes of the emergence and principles of IFRS. For the 2018th year is scheduled to transition to business on international Standards financial statements in Russian Federation. In Ukraine, in October 2017, changes were made in the law "On Accounting and Financial Reporting in Ukraine". It clarified the requirements for the preparation of financial statements on international standards by enterprises. Kazakhstan officially switched to IFRS since 2003. But it was a long and time-consuming preparation process. regulatory base and materials for work. Since the transition to IFRS is not a simultaneous process to avoid some problems of accounting and reporting during this period, specialists can now create and apply the plan for IFRS accounts, based on national standards.

Is there a standard bill plan in IFRS?

The only approved plan of accounts used in conducting accounting for IFRS does not exist, since international standards regulate the rules for the formation of reporting, and not accounting. Companies conducting accounting and component reporting in accordance with IFRS can independently develop an account plan. In Russia, the plan of accounts is regulated by the Order of the Ministry of Finance of Russia of October 31, 2000 No. 94n. It is a recommendation. In Ukraine, he was adopted in 1999 and is obligatory for use. In Kazakhstan, the plan of accounts accounting Approved in 2007. It is noteworthy that in 2006 in this country also introduced a typical plan for IFRS accounts for Kazakhstan with active and passive accounts, located in order to reduce the liquidity of assets and an increase in the maturity of obligations.

Specialists living in countries where such a plan has not yet been developed or not adopted, you can take on its creation yourself. The main thing to adhere to the main general rules Building an international account plan.

Account plan in accordance with IFRS should:

provide conditions for simple compilation of the main financial reports (Balance sheet, Gains and losses report);
have the ability to expand for convenient reporting in the event of a change in the company's structure or business;
have sufficient detail to create management reports.

The principle of drawing a plan of accounts is as follows: In the first part, all the balance sheet accounts (permanent) are made according to the order of balance Report (assets, capital, obligations). The second indicates profits and losses. Articles in terms, as a rule, reflect in the order of increasing liquidity. An international account accounts are denoted by numbers. For convenience, certain general accounts are introduced that do not have a monetary expression, and all specific data on them are in the relevant sections.

Example of account plan according to IFRS

IN different countries There are various options for the plan of accounts, but their common essence remains unchanged. Thus, in the United States and England there are no strict numbering of accounts, but there is a certain order of distribution on the balance. In the asset, the liquidity decrease from top to bottom, and in the liability of the balance sheet it is located for the term of debt, ranging from the smallest. Equity Closes the right-hand side of the balance, and in IFRS balance ascending liquidity. In some European countries, North Africa and Turkey, the bill plan has a tough order, which is similar to the Russian type, the account itself may contain up to 10 digits in the room, and the subaccount can act as accounts.
According to the above principles international Plan Accounts can be built, for example, as follows:

1xxx - non-current assets;
- 2xxx - current assets;
- 3xxx - capital;
- 4xxx - long-term obligations;
- 5xxx - short-term obligations;
- 6xxx - income;
- 7xxx - expenses;
- 8xxx - account accounting accounts;
- 9xxx - off-balance accounts.

Accounts 1-5 are carrying accounts that repeat the procedure for the balance sheet report under IFRS. Accounts 6-7 are accounts of income and expenses, accounts from 8 - temporary accounts that are used to collect analytical information. Offline accounts - from 9. The entire account plan contains 5 elements of financial statements: assets, obligations, capital, income and expenses.

What are the difference between IFRS invoices and national standards?

Accounts for national standards are adopted in the Russian Federation (more in the article RAS and IFRS: similarities and differences), Ukraine and Kazakhstan in different years, but the transition to IFRS pushes their specialists to improve their skills in advance and to apply international standards in the work. Briefly understand how much they differ model plans accounts of each country from the plan of accounts for IFRS.

	Payment plan for IFRS	Plan for National Standards
Account names	There are no restrictions in the names. (Invoices are called articles and reporting indicators).	Names are specified in the appropriate orders
Account numbers
Account analysts	One account may contain several accounts on national accounting standards and reporting. IFRS for reflection analyst uses independent accounts.	One account can be reflected in several IFRS accounts.
Wash balances	In IFRS, there is no concept of "off-balance sheet", but any figure reflects changes in accounting and affecting the production process.	There is. Are not important, but the availability of certain assets from the company.

In connection with the globalization of markets and business, financial specialists need to actively learn the theory and practice of the application of IFRS to remain in demand. Those who are just starting to learn IFRS will suit the online course "IFRS Bazis". It is available 1st module for freeSo that everyone can get acquainted with his device, the style of the tutors and the program.

Course IFRS Basis

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The main difference of piecework payment from all other types of wages is that the main indicator for calculating the salary is the development of an employee.

Introduce an employee's development in 1C: ERP. Enterprise management can be in two ways: through the document "Data for paying a salary" and using the "Emergency Development" document.

In the first case, working with piecework payment is the same as in the configuration of ZUP 3.0, i.e. It is enough to configure the "Salary" section, input templates and use the document "Data for paying a salary", entering the generation yourself manually.

In this article we will consider a piece of salary in binding to production.

The following questions will be considered:

1. Required accounting settings

2. References " Types of work of employees "

3. Document "Development of employees" Creating a document "Development of employees" by processing, creating a document "Developing employees" on the basis of production documents

4. Salary accrual

Formation of wiring. Rules for selecting reflection methods. As the method of reflection is determined in the "Employee Development" document.

1. Required accounting settings.

Before starting work, you need to make the necessary settings, fill out the necessary reference books.

In order for the "Production" section in the database in the "NSI and Administration" section, you need to set up work with production (Fig. 1, Fig. 2)

Figure 1 Setting up working with section "Production"

Figure 2 Setting up work with the section "Production"

To work with a piece of salary, set up the "Salary" section (NSI and administration -\u003e Salary-\u003e Setting the composition of charges and hold-\u003e Other accruals-\u003e Step earnings) (Fig. 3.4)

Figure 3 Setting a piece of salary.

Figure 4 Setting the piecework in the section "NSI and administration"

After installing the "Street earnings" flag in the list of charges of the Salary section (Salary-\u003e Settings and References-\u003e Accruals) (Fig. 5.6) new types of accruals appear - "Strengthetics" and "Strengthetics (for working on tariff rate) ". (Fig. 7)

Figure 5 Location of settings and reference books in the section "Salary"

Figure 6 Location of accruals in "Settings and References"

Figure 7 Accrual list.

Differences of these accruals:

- Step earnings - The employee receives remuneration depending on the production (netting). In the calculation formula, only the "Step Earment" indicator is used (Fig. 8)

Figure 8 Formula for calculating the charge "Step earnings"

- Step earnings (for tariff rates) . The calculation formula uses not only the indicator " Middle earnings", But the indicator" Tariff rate ". (Fig. 9). An employee when taking a job or when removal of remuneration is determined by the sum of the watch tariff rate (Fig. 10). If the employee's development is more salary at a tariff rate, the employee receives a salary based on the production. If the production is less than the salary at the tariff rate, the employee receives a salary for the spent time at the tariff rate.

Figure 9 Formula of calculating the calculation of "Step earnings for working clockwise".

For employees who should accrue a piece of salary, one of these types of accruals should be assigned.

Figure 10 Specify the tariff rate when receiving work.

It should be borne in mind that the automatic calculation of the allowance for work in the night or evening, the calculation of overtime, etc. It is made on the basis of the tariff rate specified in personnel documents. If the employee is assigned the type of accrual of "Step Earments", then the automatic calculation of these accruals will not be. We will have to document "Accrual Salary" to calculate these allowances manually indicate a tariff rate for each employee.

2. References " Types of work of employees ", "Brigades", document "Formation of the composition of the Brigad", a reference book "Warry reflection methods".

Directory "Types of work of employees". Rates.

In the program 1C: ERP UE 2.0 for calculating piecework wages Used directory " Types of work of employees " and register of information " Rates for employees ". Currency Rates is installed in the constant « Currency rates of works ».

The directory is in the sections "Salary" (Fig. 11), "Production" (Fig. 12). We are necessary for storing the types of work of employees (Fig. 13).

Figure 11 Location of the directory in the section "Salary".

Figure 12 Location of the reference in the section "Production".

Figure 13 List of works.

To determine and enter rates per unit of work, the information register is used to enter the link "Rates" of the reference book "Types of employees" (Fig.15)

Figure 14 Element of the reference book "Types of work of employees"

Figure 15 List of rates.

When you click on the "Create" button, you can enter a new price. With an indication of the period from which it will act (Fig.16)

Figure 16 Entering data into the register.

Directory "Brigades", document "Formation of the composition of the brigade"

To work with the reference book, it is convenient to use the processing "Formation of the compositions of the Brigades", which is located in the section "Production" (Fig. 18,19)

Figure 17 The arrangement of the formation of the formation of the compositions of the Brigades in the "Production" section.

Figure 18 Processing "Formation of the composition of the Brigad".

Left part of processing - List of brigades from the directory (Fig.20)

Figure 19 List of brigades.

Here you can create a new brigade by clicking on the "Create" button

Figure 20 Element of the "Brigade" directory

When filling out the brigade data, the division is indicated on which costs will be taken into account if the KTU brigade applies.

It is necessary to note that the Brigada directory does not indicate the organization's unit, but a unit from the structure of the enterprise (a reference book "Enterprise"), according to which financial accounting is conducted (Fig. 23).

Figure 21 Division of costs.

When you click on the "composition of the Brigade" you can view the staff who are included in this brigade. This register, which is created when conducting a document "Formation of the composition of the Brigad" (Fig.22)

Figure 22 Register "The composition of the Brigade".

On the right side of processing There are documents that form the composition of the brigades.

Figure 23 Documents for the formation of a team of brigades.

When creating a document, the cost division, brigade and staff that are included in it are indicated. If the brigade applies the CTU, then when entering the document, each employee can be specified. (Fig.24)

Figure 24 Enter the document "Formation of the composition of the Brigade".

Directory "Warry reflection methods".

Cost items, accounts and analysis of financial accounting and regulated accounting, Cost accounts are stored in the Salary Reflection Directory (Fig.25). This directory is in the "Salary" section -\u003e "Settings and References".

Figure 25 Handbook "Warry reflection methods".

In the directory element, the costs of costs and cost analytics are set.

In our example, the expense analytics for the cost of the cost "wages (production)" is a division from the reference book "Enterprise Structure".

Figure 26 Expense Analytics

The cost of expenses (Fig.28) in turn contains information on analytics of financial and regulated accounting (Fig.29).

Figure 27 Element of the reference book.

Figure 28.

Figure 29 Bookmark "Regulated Accounting".

Cost accounts can be asked in the context of organizations and units (Fig. 29) by clicking on the hyperlink "Change Setting Accounting Accounts on Organizations and Divisions".

Figure 30 Register "The procedure for reflecting expenses in regulation. accounting »

3. Document "Developing employees"

In the program 1C: ERP Enterprise Management 2 This document allows you to fix the piecework for the creation of brigade / employees. The number and regulatory cost of operations performed is fixed here.

For the purpose of calculating the salary, data on regulatory accruals (by the indicator - a piece of labor) will automatically affect, when salary accrued.

The basis for registration of the document "Development of employees" is the documents "ROUND LIST", "ORDER FOR REPAIR" from which the "Mainports" tab is filled.

Creating a document "Development of employees" by processing.

There is this processing in the section "Production" (Fig. 31).

Figure 31 Location of processing "Employee Development"

On the tab "For registration" (Fig. 32), data on brigades, divisions, on the documents of which there are completed table parts of "labor costs", but has not yet been framed.

Figure 32 Processing "Earnings of employees". Bookmark "To Designer"

When you click on the "Orders" button (Fig. 33), a document "Development of employees" is created (Fig. 34). It can contain several documents that have become a basis for the document being created.

Figure 33.

Figure 34. Bookmark "Basic" document "Development of employees".

Figure 35 Documents, on the basis of which a document "Developing employees" was created.

The "Total Work" tab indicates the calculation article, types of work, quantity, rates and the amount of employees, taking into account the CTU, which will further be taken into account when salary accrual, as well as financial accounting and regulated accounting. (Fig.36)

Figure 36 Bookmark "Types of work".

Creating a document "Development of employees" in on the basis of documents.

During the production process, you can approach in different ways.

· - from the document "Route List" .

Based on the order, a route list is created (Fig.37)

Figure 37 Creating a route sheet based on the production order.

In the document "ROUTE LIST", we will be interested in the "Labor Conditions" tab (Fig.38).

The "Mainports" tab in the "Low page" document is automatically filled, if the display of the output model is filled in the resource specification. The data on the Labor Costs tab can be entered manually.

Figure 38 Route leaf. Bookmark "Major Costs"

If "labor costs" are filled, then on the basis of the "ROUTE LIST" document, you can form a document "Development of employees" (Fig. 39)

Figure 39 Creating a document "Development of employees" based on the route sheet.

A document is created with a type of production operation and an indication of the document, on the basis of which the document "Development of employees" was created (Fig. 40).

Figure 40 Document "Employee Development", created on the basis of a route sheet.

Please note that the division is a division of costs (production unit, the costs of which are accepted by expenses by s / n employee) (Fig.41)

Figure 41 Cost division (reference book "Enterprise").

In fig. 42 Following the layout of the "Types of Work" tab.

Figure 42 "Employee Development". Bookmark "Types of Work".

At the top - performed works

At the bottom, the performers for which these works are distributed (from the team of the brigade, but can be added).

As a result, the chain of documents can be seen in the subordination structure: (Fig. 43)

Figure 43 Subordination Structure.

After the document, the register of accumulation of "values \u200b\u200bof operational indicators of the salary calculation" is filled, which will be used when filling out the document "Accrual of the salary" (Fig.44)

Figure 44 Register of accumulation of "Values \u200b\u200bof operational indicators of salary calculation"

The document not only records the indicators for calculating the salary, but also registers the normative cost of the costs in the "labor costs of work in progress" register (Fig.45).

Figure 45 Register of accumulation of "labor costs of incomplete production"

· From the document "Order for Repair".

In the document "Order for repairs" we will also be interested in the bookmark "Powerports" (Fig.46)

Figure 46 Document "Order for Repair". Bookmark "Mainports".

If "labor costs" are filled in the document, then on the basis of this document, you can create a document "Development of employees" (Fig.47).

Figure 47 Creating a document "Developing employees" on the basis of the document "Order for Production".

In the created document (Fig. 46), the type of repair operation and the document on the basis of which it is created is automatically indicated.

On the tab "Types of Work", in contrast to the document with the production operation, it clearly indicates a way of reflecting the salary in accounting (Fig. 49).

Figure 48. Document "Employee Development", created on the basis of the document "Order for Repair"

Figure 49 Bookmark "Types of work".

4. Salary accrual

At the end of the month, salary accrual for each employee (Fig. 50):

Figure 50 Document "Accrual of Salary".

Figure 51 Decryption of the amount.

It is necessary to pay attention to the division. In the accrual of wages - this is the organization's division (reference book "Unit of the Organization") (Fig. 52), unlike the document "Developing employees".

Figure 52 Unit organization.

In the Document "Development" and in the Brigada directory, the division is the cost division (division, for the costs of which the costs of the s / n employee are accepted (reference book "Enterprise")) (Fig. 53)

Figure 53 Cost division.

5. Document "Reflection of salary in financial accounting."

After crediting, the salary should be filled out and conduct a reflection of salaries in the financial statement. The "Basic" tab is filled and the "Fill" button is pressed, after which the other bookmarks are automatically filled out of these documents "Accrual Salary" and "Employee Development" (Fig. 54).

Figure 54 Document "Reflection of salary in financial accounting". Bookmark "Basic"

From the document "Accrual of salary", data on employees are taken, sums and are determined by the types of operations.

In the case of a piecework salary of the "Emergency Development" documents, it is determined ways to reflect costs and data on cost divisions are collected.

The data is grouped by the recipient unit (cost division), and the type of operation (Fig. 55).

Figure 55 Document "Reflection of salary in financial accounting". Bookmark "Accruals and Contributions"

With double click on the document string, or press the "Show employees" button, you can see the executive group of employees (Fig. 56).

Figure 56 Decoding amounts by employees.

This document is required for:

- reflections in Fin. Accounting for cost divisions.

Data is grouped by divisions (according to the structure of the enterprise) - the costs of costs and the registers are filled in financial accounting (Fig. 57).

Figure 57 Salary reflection register in financial accounting.

- registration of actual amounts of work in the register "labor costs of work in progress" (Fig. 58)

Figure 58 Movement of the Document Document "Mainports of Incomplevised Production"

- Wiring formation. When moving to reg. Accounting (DT / CT button) and clicking on the "Reflect in Regulation" button, the data is reflected in the regulated accounting. (Fig.59)

Figure 59 Reflection in regulated accounting. Wiring.

6. Formation of wiring.

How are the wiring form? We also met with the reference book "Warry reflection methods", which included cost accounting accounts for a specific organization and cost division, now consider where these methods of reflection are given and what rule the system determines how the reflection method is determined to distribute a specific amount.

Rules for choosing a salary reflection methods in 1C: ERP Enterprise Management 2.

When filling out the document "Reflection of wages in financial accounting", the system selects the appropriate way to reflect the rule:

1. From the document If the document indicates a reflection method. These are such documents as "Prize", " Material aid"Et al. (Fig.60)

Figure 60 Method of reflection in the document.

2. By type of accrual . If the documents are not used with an explicit reflection method, the system takes a reflection method from the accrual. For each type of accrual, you can specify your reflection method. (Fig.61)

Figure 61 Method of reflection in the form of accrual.

3. By employee . If the documents are not used with an explicit reflection method and the reflection method is not specified, the system checks the employee cost accounting (Fig. 62.63).

Figure 62 Location of the reflection method in the employee directory

Figure 63 Reflection method in the Employee Manual

4. According to the organization's division . If the documents are not used with an explicit reflection method, in the form of accruals and the employee does not specify a reflection method, the system checks the cost accounting for the division (reference book "Organization Divisions") (Fig.62).

Figure 64 Method of reflection in the "Divisions" directory

5. For the organization . If the documents are not used with an explicit reflection method, in the form of accruals, the employee and the division does not specify a reflection method, the system checks the reflection method for the organization (Fig.65).

Figure 65 Method of reflection in the "Organization" directory

In our case, the reflection method is taken from the document "Developing employees".

As the method of reflection is determined in the "Employee Development" document.

The reflection and wiring method depends on the type of document operation. For the document "Development of employees" are characterized by types of operations (Fig.66):

Figure 66 Types of operations of the document "Development of employees"

Type of production "Production".

Cost account and cost type (subconteo) is determined automatically: SCH.20, type of costs - "piece of labor". Subcontom3- "Costs Article" is determined from the value of the type of work from the document "Employee Development" (Fig.65). Wiring in Figure 66.

Figure 68 Type of work in the work "Development of employees"

Figure 68 Wiring, determined for a piece of salary, the production of which was created by a document "Development of employees" with a type of production "Production".

Types of operations "Repair" and "Other Works".

For the types of operation "Repair" and "Other Work", the reflection method is clearly asked in the document "Working out of employees" on the tab "Types of Work". (Fig. 69)

Figure 69. An explicit task of the reflection method in the document "Employee Development" with the type of Repair Operation or "Other Work"

And in the future, the expense and analytics will be determined from the specified reflection method.

In the wiring, if there is a reflection method with a cost account 20, in this case, the cost type will be defined as "Other" (subconto 1), and subconto2 is the cost of reflection method (Fig. 70).

Figure 70 Wiring defined for a piece of salary, the production of which is created by the document "Development of employees" with the type of operation "Repair" or "Other Work"

For other cost accounts: if in the "Employee Working", specify a method of reflection with cost account 26 (Fig. 71,72):

Figure 71 When changing the reflection method with cost accounting accounts 26.

Figure 72 Method of reflection "Administration".

Where is the cost of expenses (Fig.73):

Figure 73 Expenditures in the method of reflection "Administration"

And accounting accounts (Fig. 74):

Figure 74 Account account accounts for organizations and cost divisions in the method of reflection "Administration"

Wiring in this case will be the following (Fig. 75):

Figure 75 wiring for the reflection method "Administration"

Thank you!

Home 1C: Corporation

Basic recommendations when choosing between 1C: ERP and 1C: Holding Management

Below in the form of answers to questions, general recommendations for the choice of applied solutions for the automation of holdings are given.
However, we do not limit the use of products in a way other than these recommendations. In the future, the described approaches will be refined, taking into account the experience of implementations 1C: ERP and 1C: Wow.

12/01/2017. I was on sale "1C: Corporation" - a comprehensive supply for the automation of holdings, which removes the choice problem between 1C: ERP and 1C: Wow.

	Question
	What to choose a large or medium scale monoprod complex automation Management of material, industrial, financial and personnel resources?
	What to choose a small mono-industry holding for integrated automation of material, manufacturing, financial and personnel resources in a single information base?	1C: ERP or 1C: Corporation
	What to choose a territorially distributed or diversified holding for comprehensive automation of material, manufacturing, financial and personnel resources management?	1C: Corporation (in its composition 1C: ERP for enterprises, 1C: Wow + 1C: ZUP Corp for the management company)
	What to choose a large holding as a corporate template for automating financial and personnel resources management, IFRS reporting preparation, without the task of managing material and industrial resources?	1C: Wow + 1C: ZUP Corp
	What to choose to choose joint maintenance centers (centralized accounting of RAS and IFRS, treasury, budgeting)?	1C: Wow + 1C: ZUP Corp
	What to choose in cases not described above? For example: a large, but mono-industry holding, a large monopropery that does not have a production and trade activities, Joint service center with centralization of purchases, etc.