Where in 1C accounting certificates. Accounting certificate: how to make up. What you need to know using different forms and samples of accounting certificate

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

Role accounting certificate: what is needed

Any enterprise has the right to independently develop the "primary" forms, claiming them in their accounting policies. But sometimes it is difficult to substantiate certain economic operations due to the lack of an established document form for them. For example, the calculation of daily or rate of expenses. Eliminate this problem will help accounting information. It can be used in other cases (see Table).

In fact boo reference - This is the primary document to which the law places its requirements. It can be composed in arbitrary form, but necessarily the presence of certain details. With proper decoration, it will be the right proof of conflicts with regulatory authorities.

Ideally engaged drawing up accounting certificate Must competent specialist. For example: Economist, accountant or other person, which is responsible for the operation performed. But to successfully cope with the task, you need to know some nuances.

What you need to know using different forms and Samples of Accounting

It should be remembered for the following intricacies:

1. Does not replace the document that must be compiled by the transaction partners together. Therefore, some operations fix in the certificate it makes sense only for internal purposes.

Such cases include drawing up an act of receiving goods received without documents. Tax Inspectorate Recounts that sample accounting certificate Does not have a legal basis. As a result, expenses may not recognize. It is impossible to take them into account when calculating the tax. And it is not easy to challenge such a decision.

2. Help usually only confirms the information already presented in the internal accounting system. Therefore, the specialist should distinguish how to make a sample accounting certificate:

• as "primary";
• for completely other purposes (information, etc.). For example, to fix a business operation in a document that may be proof in litigation.

Structure: how to write a sample accounting certificate

Regardless of the purpose, the document must be issued correctly, as it plays the role of primary. Then there will be no extra questions from the tax inspection. We recommend using an intra-lined pattern, since the legislation of the Russian Federation does not provide for the mandatory blanca accounting certificate.

The procedure for issuing this document consists of 3 stages:

1. Creating "Caps" and the specification of the following data:

• title of the document;
• date of preparation;
• company details (name, TIN, PPC, etc.);
• performed operation, features;
• list of responsible persons.

• information about what has changed;
• previous indicators;
• proper calculation method.

• identification of persons;
• confirmation of the need to fulfill the economic operation.

As mentioned, the company's management has the right to independently develop and approve the order sample certificate to apply it to solve its economic tasks. At the same time, it is included in the accounting policy of the enterprise.

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

Usually, this document is in electronic form, taking into account the standard requirements for design: the absence of typos, filling out all details, the exact name of organizations, etc. It is important to prevent an error when easy dates.

On our website download Accounting Blank can be software.

Such certificates may contain so-called red strings - wiring with a negative number. They serve, for example, for:

• error corrections;
• writing off trading charge;
• adjusting indicators of logistical costs.

Below is presented sample Filling Accounting 0504833.

Varieties

There are several types accounting certificatesintended for different business situations:

• settlement;
• about correcting errors;
• for the budget sector;
• samples of boo certificates on separate accounting of VAT;
• on debt write-off;
• designed for the court.

Each of them has its own characteristics of the compilation, allowing you to competently confirm the validity of one or another fact.

Accounting-Calculation: Sample Filling

This type of certificate is primary. It distinguishes the presence of indicators that are already reflected in accounting. The accountant is it in the following cases:

1. correction of inaccuracies made in accounting or tax accounting;
2. explanation of the economic operation ( accounting certificate can be useful when writing off debitors or payables);
3. performing additional calculations explaining the features of the operation (especially important when considering VAT or recognition of expenses).

Established by law sample accounting certificate-calculation does not exist. But it must have such details:

• the name of the company;
• the essence of the operation and the calculation on it;
• the date of compilation;
• FULL NAME. responsible persons.

If you doubt how to make a sample of accounting certificate, follow Article 9 of the Law Corps confirmation certificate

Suppose that the accountant Guru LLC N.V. Solovyov found an error in depreciation deductions for March 2017: 53,800 rubles were reflected., But according to the right calculations - 41,200 rubles. Surplus is reversed using wiring: DT 44 Kt 02 - 12 600. Sample accounting certificate of error correction looks like that:

Please note: Be sure to specify:

• the cause of the error;
• all amounts of amount affecting accounting;
• correction date.

At the end of N.V. Solovyov as a certificate of reference sets his signature. The autograph of the Chief Accountant is adjacent to it. Thereafter accounting certificate of correcting error serves as the basis for correction in accounting.

Certificate of write-off "Creditors"

Overdue payables, which passed time for a claim, the enterprise is obliged to include in non-revenue income. So regulates paragraph 18 of Art. 250 NK RF. Usually it goes during inventory and accompanied by registration accounting certificate for debiting payables. It should include:

• complete information about the debt (number of the contract, references to the "primary", etc.);
• calculation of the limitation period.

EXAMPLE
On March 30, 2017, Guru LLC carried out an inventory of calculations with counterparties, as a result of which the payable debt was revealed to Septim LLC in the amount of 143,000 rubles. The limitation period on it has expired on March 13, 2017.

Here example, how to write an accounting certificate According to this situation:

Remember: The accountant must correctly determine the limitation period, as this affects the result of the calculation of income tax. To avoid mistakes, keep a landmark on Articles 196, 200 and 203 of the Civil Code.

Accounting certificate for separate accounting VAT: Sample

The document may look something like this:

Recall that paragraph 4 of Art. 149 of the Tax Code of the Russian Federation obliges to lead a separate accounting of operations that are subject to VAT and non-taxable (free from tax). To understand how to make a sample accounting certificate For separate accounting of VAT, examine 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 general form with reference to reference data that the form wants to confirm in court. To refer to the certificate that it is executed for judicial purposes, it is completely optional.

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

Using accounting certificate

Compilation of the clip is necessary to correct erroneous data in financial transactions, adjustments in accounting and tax reporting records. It is needed for some of the economic operations:

1. Accrual of the depreciation of the OS;
2. Calculation of the currency difference;
3. Distribution of transport costs;
4. Calculation of trade markup;
5. Payroll preparation;
6. Accrual of various provisions and reserves;
7. Translation from a long-term loan into short-term;
8. Write-off accounts and receivables;
9. Calculation of interest on loans and deposits;
10. Distribution of profit or accrual dividends.

Bupspouch is a full-fledged primary document and therefore using it can be corrected by many financial and economic operations in the company.

Information for drawing up accounting

Accounting certificate is a document in which these details are necessary:

• Document's name;
• The time of the primary document;
• Company name;
• Detailed information of the economic operation;
• FULL NAMES, responsible for carrying out operations;
• Signatures of responsible persons.

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

IMPORTANT: To make complete information to the accounting certificate about the permissible deficiency and attach it to the "primary", where the inaccuildness is contained.

Accounting consistency

In what order you can correct the mistaken data, the position on accounting (PBU 22/2010) will help us. Information on erroneous shortcomings are divided into significant and insignificant.

Significant errors are characteristic if they can bring negative indicators of commercial activities in one reporting period. The company takes such a conclusion on his own initiative, based on the resulting erroneous operations.

Errors of a significant nature can be corrected in this order:

• If you detect erroneous calculations until the end of the reporting annual period, it is possible to correct in the accounting in a month when inaccuracy was determined;
• If you detect erroneous calculations after the end of the annual reporting period, but the report has not yet been approved, then corrections are possible in December-month of the reporting year;
• When inaccuilding inaccuildings are found after the approval and signing of reporting for the year, but before it is provided to the owner of the shareholder or other authorized persons of the company, correction is possible in December of the reporting period.

An important error found in current annual reporting after approval and signing by the owner to make corrections can be complicable in the reporting period when it was discovered. And accounting wiring will be associated with accounting account 84 retained earnings (uncovered loss).

When correcting insignificant errors, you must follow the following order:

• If the erroneous data is found until the end of the reporting year, then the bumpings correct these shortcomings in that month in which they were allowed;
• If you detect erroneous data after the end of the reporting period, but the report has not yet approved the leadership, then you can make corrections with recordings in accounting in December of the reporting year.

It is important to know that the correction of a non-esteem error with compatinals, which led to profitable income or loss of the company, is assessed by other income and expenses of the reporting period when it was revealed by defects.

Conditions for drawing up an accounting certificate

When salary accrual by the staff of Sokol LLC Sergeyev R.N. Impropered incorrect income of 1250 rubles. For January-month. Found a mistake in February when paying wages. Sergeev R.N. Made overpay in February in the company's cashier. The accountant LLC "Sokol" amounted to an accounting certificate, on which the following covers were made:

• Dt20 kt70 - cut the excessive amount paid in the amount of 1250 rubles;
• D70 KT68 - we carry out the maintenance of the NDFL in the amount of 163 rubles;
• DT50 KT70 - the amount of the company's cashier in the amount of 1087 rubles is returned.

Spailed amount of NDFL Sergeeva R.N. will be taken into account in February.

Sample accounting certificate

LLC "Sokol"

Accounting information

Officer Sergeyev R.N. In January, the wages were accrued in the amount of 1250 rubles. In February, this error was discovered when paying wages.

Error corrected in February with the following wiring:

1. Dt20 kt70 - 1250 rub. Overlaced amount;
2. D70 Kt68 - 163 rubles. reversing withheld ndfl;
3. DT50 KT70 - 1087 rubles. Return to the cashier of the enterprise.

Chief Accountant Gladkova M.A.

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

It is necessary to consider that corrections in accounting and tax registers differ from each other because the correction tax reports are allowed using correction declarations for the period of time in which erroneous calculations were made.

Accounting is considered an optional register, but its function is enclosed in correcting the mistaken calculations, inaccuracies. It is drawn up by employees of accounting and signed by officials. The more accurate you describe the problem in the clip, the easier it will prove its rightness to the tax authorities.

The Federal Tax Service of Russia allows you to correct erroneous data recorded in accounting certificates with documents confirming erroneous information.

The program "1C: Accounting 8" (ed. 3.0) allows us to form a variety of reports on the basis of economic activities - standard accounting, analytical, regulated. A separate group is such a type of reports as certificates of calculations.

Their feature is that in terms of calculations in 1C 8.3 contains indicators calculated by the system during the execution of regulatory closing operations of the month. Appointment of calculations - clarify how the calculation of these indicators was carried out. In addition, the forms of reference calculations comply with the requirements of the Law "On Accounting". Thus, the accountant can use them as accounting documentation reflecting.

Formation of references from the closing form of the month

Help-calculations are available in 1C from both the form of the regulatory closure of the month and from a separate panel.

Operations / Closing of the period / Closing of the month

In the closing form of the month, click on the Specific Operation link and select the Help Calculation in the drop-down menu (they have the "Report" icon). At the same time the month should be closed.

The figure below shows that, according to the results of the regulatory operation, "depreciation and depreciation of fixed assets" are available to form a certificate-calculation "Depreciation" and "depreciation premium".

When choosing, a certificate for this month is immediately formed. For example, the reference calculation of depreciation is reflected such indicators as fixed assets, inventory numbers, commissioning date, the cost of the OS, the residual value and the cost for depreciation, useful life, the amount of accrued depreciation, the method of reflecting depreciation costs.

Get 267 video tutorials for 1C for free:

Like other reports of the program, certificates can be customized. To do this, in the Help, press the "Show Settings" button (after clicking, it will acquire the view "Hide Settings"). The main setting parameter in this case is the indicators.

By default, an indicator of the bu is installed, that is, the report is formed according to accounting data. If necessary, it is possible to establish an indicator and form a report on tax accounting data (NO) or according to accounting data with permanent and temporal differences (BU, PR, BP).

In addition, it is possible to set the selection on the appropriate tabs of the settings or select Design. After selecting the settings, the report must be formed over the "Samp" button. The settings made can be saved and then choose from saved.

Please note: in 1C there is the possibility of formed certificates-calculations (as well as other accounting registers) to sign an electronic signature and maintain in the archive in accordance with the requirements of the Federal Law "On Accounting". This feature is available on the "Store / Country Register / Sign EP and Save" button in the form of reference.

Program 1C 8.3 allows you to withdraw various references-calculations by:

• ruling of expenses;
• calculation of the cost of released products;
• distribution and write-off of indirect expenses;
• transport costs;
• calculation of income tax and others.

If the insured is incorrectly specified, the program will give the following information message: "The document is intended to register other policyholders of our employees!". In this case, a predetermined element "Current Employer" is selected as an insurer. It should be noted that even if this item was renamed - the error will remain. It is necessary to make a new element in the employers directory. Based on this certificate, the document "Request to FSS on the Checking Employer" is possible (a form approved by the Order of the Ministry of Health and Social Development of Russia of January 24, 2011 No. 20N).

Registration of certificate of the amount of earnings for calculating benefits (incoming)

1C Accounting 3.0 Certificate of Earnings for calculating benefits

Make a document accrueing the benefit during a child care vacation, income data from the past place of work is also an opportunity in the 1C salary information system. To perform this operation, you must enter the document to determine the average income level of the employee, which is in the menu section on the benefits, and in the opening form to enter information, make data from the certificate provided by the employee. It is necessary to monitor that in the settings of the 1C ZUP information system, a parameter is set to consider salary accruals from previous employers.
It, as a rule, is worth the default, but in the process of work it can be changed. Therefore, to make sure that all the benefits will be accrued correctly, it is recommended to check it again.

Procedure for registration of certificate of allowance in 1C ZUP

The order of registration of a certificate of a guide in 1C ZUP 30.08.2017 To register in the information system 1C salary, a certificate of income value, which is used to determine the size of various social payments and benefits, it is recommended to use a document called "Help for the calculation of benefits". When filling it, you should pay attention to the following points:

• It is available in a section on salary accrual. You must enter this section of the information system Salary and personnel management and create a new document.
• It will automatically indicate the name of the organization, which is set in the settings 1C ZPE.

For example, personal incompleteness benefits are subject to personal income tax, but they are not subject to insurance premiums, so in one reference they will be indicated, and there is no. Only the earnings on which insurance premiums are charged only to this certificate. The Tab "Days of Diseases, Care for Children" is filled in if, for the period of work, the employee was hospital sheets.

You also need to check the tabs "Insured Data" and "Data on the Insured Face", all fields must be filled. For the help of the help, the corresponding button is intended at the bottom of the form. In order to enter the program of reference data from previous insureders who provide you with employees, you need to go to the "Calculation of Salary" tab and choose the item "Help of other policyholders".

Help for calculating benefits included in 1C 8 3 Accounting

To register information from the certificate of earnings provided by the employee, to calculate temporary disability benefits and pregnancy and childbirth, as well as for calculating the monthly child care benefit, the document "Help for calculating benefits (incoming)" (Salary section - see also - certificates for calculating benefits).

1. In the "Officer" field, select an employee who presented a certificate of earnings for calculating benefits (Fig. 1).
2. In the "Insurer" field, select the previous policyholder, previously entered in the Employers Handbook (Setup - Directory - Employers), which issued a certificate employee.
3. In the field "Period of working with ...

After entering information about the previous employer, information about it and data from the reference will be automatically taken into account when calculating the various indicators required to determine the size of social benefits and benefits.

• The document recommends specifying the period in which the employee worked at the previous job site.
• Table part It is necessary to fill out on the basis of a certificate provided by the employee. As a year, it establishes the one for which data in the certificate is established. Earnings are all incomes that have been obtained at the previous job place as an employee and on which contributions to extra-budgetary funds are accrued (first of all - in the FSS for the formation of manuals on sick leave and at the time of maternity leave).

Answers to Questions on Programs 1C Question: How to enter information about earnings from the previous employer to calculate the benefits in "1C: ZUP 8" (ed. 3)? Answer: Accrual of the benefits and payouts of a social character To calculate the benefits for earnings from the previous employer are registered with the document "Help for calculating benefits (incoming)" (Salary section - see also - certificates for calculating benefits). Also, these information can be made directly in the "Hospital sheet" document (Fig. 1) (Section Salary - Hospital sheets or Salary section - Create - Hospital sheet):

1. On the "Main" tab, when you click on the "Change data to calculate the average earnings" button, the form "Entering data to calculate the average earnings" opens. In this form, on the button "Add Help with Prev.

Errors - a description of the solutions of errors in 1C: ZUP 8 - a certificate of another policyholder about earning a certificate of another policyholder about earnings Question: how in salary 8 to introduce a certificate issued by an employee about its earnings by another policyholder? Answer: In the program 1C: Salary and personnel management there is a separate document "Help of another policyholder about earnings", designed precisely to reflect the certificates of income certificates obtained from previous employers (insurers). These documents entered for further calculation of hospital and child care benefits are used. Entering a certificate of earnings is carried out through the menu Calculation of the salary by organizations → Non-appeals → Help of other policyholders about earnings, where employee, insured, period of work, estimated years are indicated as parameters, and, actually, earnings.

It is also necessary to reflect the number of days of illness or leave for child care and other reasons, when the worker was absent at work, but the wage was charged.

• After filling out all details, the document should be spent, save and close.

If necessary, information about income from the past place of work can be made directly to the hospital sheet, which is also drawn up in 1C salary. This document is intended to determine the size of the benefit for the period of the disease, and this requires information about income accrued by the previous employer. To make the required information, you should start the data change procedure to calculate the average income level by pressing the same button.
Next, you need to add a certificate from the previous employer and fill it on the basis of the document provided by the employee.

In accounting and tax accounting, all operations should be done documented. To confirm the calculations of the accountant may such documents as accounting certificates. In the program "1C: Accounting 8", certificates are issued on regulatory closure operations of the month (write-off of indirect expenses, the cost of released products and services rendered, etc.). In this article we will tell you about new calculations that can be formed in the program "1C: Accounting 8" (ed. 3.0), and the functions added in them.

New certificates-calculations

In "1C: Accounting 8" (ed. 3.0), the possibilities of forming certificates are expanded, the following functions were added to their composition:

• the ability to receive data by a growing outcome since the beginning of the year;
• illustrated calculations on depreciation, transport costs and losses of losses of past periods for accounting data (BU);
• advanced selection settings;
• setup design;
• automatic filling of signatures.

In the program "1C: Accounting 8" (ed. 2.0), not all regulatory transactions were illustrated by certificates, some were illustrated only by tax accounting registers (well): Depreciation, depreciation premium, transportation costs, losses of past years.

And therefore they could not be viewed on accounting, and still it was impossible to open this register from Closing a month and from the regulatory operation.

The accountant was to guess himself that Closing an account 44 "Cost Costs" Reflected in the tax accounting register Calculation of the write-off of transportation costsIt was necessary to find it in the menu.

Therefore, in "1C: Accounting 8" (ed. 3.0) these registers were transformed into Certificates-calculations. Now they are formed for data on bu, well, pr and BP (constant and temporary differences) and open from Closing a month. Thus, the regulatory operation Depreciation and depreciation of fixed assetsacquired two references at once - Depreciation and Depreciation premium. Regulatory operation Closing 44 Account Costs Accounts has a certificate calculation Transportation costs, write-off of indirect expenses. And a regulatory operation Write off losses of past years Has the same certificate. Now more about these references.

Depreciation certificate

In reference Depreciation The columns are presented as: The cost of the object, the residual value of the object, the cost to calculate the depreciation.

From the reference table, it can be seen that while the main remedy was not upgraded, its value for depreciation was equal to the value of the object (marker 1). But after modernization - at the residual value of the object (marker 2).

The same rule applies for permanent depreciation differences (certificate calculation Depreciation (accounting with constant and temporal differences)).

The cost of calculating the permanent differences in depreciation is determined at the cost of the PR in the value of the object, until modernization passed. And after modernization - according to constant differences in the residual value of the object. In the certificate, there are temporary differences - the full picture of amortization is illustrated.

Help-Calculation of transportation costs

This is generally a special reference. It is formed differently according to accounting and tax accounting. This is due to the fact that various methods are applied in accounting and tax accounting to calculate transportation costs.

In tax accounting, the distribution of expenses for the residue of unrealized purchased goods occurs in accordance with the requirements of Article 320 of the Tax Code of the Russian Federation.

And in accounting - transportation costs are written off in proportion to tax accounting costs.

In the first block of reference for tax accounting data, we see how the cost of purchased goods in tax accounting was formed, we see, as the balance of unrealized goods arose (Fig. Marker 1). In the second block, we see the transportation costs of tax accounting, the calculation of the average percentage, which is required in Article 320 of the Tax Code of the Russian Federation. And the use of this percentage to calculate the residue of poor transportation costs (Fig. Marker 3). This is a former tax accounting register for transport costs.

Help for accounting data shows that transportation costs have been debited in accounting in proportion to tax accounting data. Therefore, in the first block, we again see the tax accounting data in order to understand how the proprietary share was calculated (Fig. Above, marker 4). And in the second block, we see the transportation costs of accounting and we see the use of a share to calculate the amount of write-off on traffic expenses according to accounting data (see marker 5).

Useful functionality of settings

Consider now what else is in "1C: Accounting 8" (ed. 3.0) opportunities for forming and designing certificates useful for an accountant.

Formation with a growing result from the beginning of the year

In the program "1C: Accounting 8" (ed. 3.0) in some references, this flag appeared Year to date. But not in all. In some references there is no such flag, and this means that the certificate is always formed from the beginning of the year.

It makes no sense in the formation for a month (for example, this is a certificate Calculation of income tax, reference Write off losses of past years).

If you put the flag Year to dateThe report will be formed at the monthly month, turns will be shown over the month (see fig., Marker 1), and its result will be formed since the beginning of the year.

Thus, now a certificate calculation Writing off indirect expensesFormed since the beginning of the year, shows us how the amount of indirect expenses was formed in the income tax declaration on line 040 (see Fig. above, marker 2).

Expansion of setting of selections

The selection settings for help formation were also expanded. In the program "1C: Accounting 8" (ed. 3.0) The list of selections is wider. For example, in the certificate Cost of products and manufactured manufacturing services rendered Offered list of selections by The database of distribution of indirect expenses, by Nomenclature, by Nomenclature group etc. For example, in "1C: Accounting 8" (ed. 2.0), the list of selection in the same reference was only possible Nomenclature group.

Registration of certificates and autoforming signatures

Also in "1C: Accounting 8" (ed. 3.0) the ability to set the design options was added. Now certificates are calculated as standard reports. On the tab Additional settings We can specify options for design, for example, Sea - And then the hat is painted in a beautiful sea color. And if we also ask for conventional design, for example, for the nomenclature group Retailthen it will stand out and will immediately rush into the eyes.

And one more new feature is filling out the signature section. The signature section is automatically filled and Certificates of calculations, and in standard Reports. If the certificate is formed according to accounting data, then responsible for accounting registers is taken as a responsible person, and if data is stated for tax accounting, data responsible for tax registers are substituted.