Closing of the month at 8.3. How to close a quarter for a novice accountant step by step instructions. Stages of performing routine operations

In this publication, M.A. Vlasova, a teacher-consultant at the Certified Training Center of 1C: Automation, examines in detail the mechanism implemented in 1C: Integrated Automation 8 for carrying out the final operations of the month, which is designed to form postings provided for by law, close a number of accounts and determine the financial result of activities. The author's recommendations on organizing control over the correctness of routine operations, as well as considering operations to close the year, give particular relevance and practical value to the article.

Month closing procedure

The month-closing procedure consists of a number of routine operations: accrual of depreciation, repayment of the cost of overalls and special equipment, determination of the cost of movement of inventories for the month, revaluation of foreign currency, write-off of deferred expenses to current costs, determination of the actual cost of products and services produced, identification of deviations in income estimates and expenses in accounting and tax accounting, accrual of income tax, calculation of VAT liabilities, etc. All these operations are carried out by separate regulatory documents, created and carried out in a certain sequence.

To make it easier for the user to carry out routine operations in the "1C: Integrated Automation 8" configuration, the "Close of the month" functionality has been created. It allows you to customize and control the month-end closing procedure and helps coordinate the interaction of responsible persons performing certain routine operations.

Setting up the month-closing procedure

The presetting is performed first (menu - Routine operations - Setting up the closing of the month). All settings for closing the month are elements of the reference book of the same name. Each setting is created independently of the organizations that make up the enterprise and can be used for any of them.

The setting form indicates the period from which it can be applied, as well as the signs of reflection in accounting, tax and management accounting. You should also choose the option of the taxation system - general or simplified (with different kinds taxable base), since for different tax regimes the scope of operations is different.

On a bookmark Summary settings the operations to be carried out are noted. By default, the month-end closing setting includes all operations that can be performed, except for those that do not correspond to the accounting parameters setting (menu AND Account Manager interface - Accounting setup - Setting up accounting parameters).

So, in accordance with the setting of accounting parameters in the program, batch accounting can be conducted or the advanced analytics mode for cost accounting (RAUS) can be applied. When using RAUZ, resource-intensive routine operations Restore batch accounting sequence and Adjust cost write-off of inventories are not performed, therefore, in the diagram shown in Fig. 1, they are inactive and cannot be configured.

Rice. 1. List of routine operations to be performed at the end of the month

All other, except inactive, routine operations can be included in the month-end setting or excluded from it by clicking the appropriate checkboxes. So, for example, if the organization does not have foreign exchange funds and contracts with counterparties concluded in foreign currency, then there is no need to carry out a routine operation Overestimate foreign exchange funds etc.

A responsible person must be appointed for each routine operation. With the direct execution of the month-closing procedure, the program will generate a task for it. Those responsible for performing routine operations are assigned on the tab of the same name. It is easy to do this by selecting the operation in the left field, and the user (or user group) in the right field, who should perform it, and then use the arrow (Fig. 2).

Rice. 2. Appointment of users responsible for performing routine operations

On a bookmark Allocation of costs you must specify the cost allocation methods that are used by this month-end closing setting. By default, all costs of divisions of the "Primary production" and "Auxiliary production" type are distributed by the output volume, and the costs of divisions with the "Other" type are distributed according to the planned production cost.

If necessary, the cost distribution setting can be changed by choosing your own distribution method, for example, for each cost item of each division (when calculating the cost depending on the type of production - material-intensive, labor-intensive, etc. - or other features of the enterprise, as well as in accordance with the organization with regulatory documentation).

In addition, it must be borne in mind that in order for the distribution of costs to be performed by the program correctly, it is necessary that the correspondence between the divisions of the enterprise and the divisions of organizations be configured in the database (menu "Full" interface - Reference books - Company - Subdivisions).

Also, in the setting for closing the month for each routine operation, it is indicated which documents should be created and posted when it is executed.

As a rule, each routine operation corresponds to one or more documents that must be created and posted. This correspondence is configured in the information register. List of Routine Operations Documents... It opens filled by default by clicking on the command bar button Routine documents(Fig. 3). As a rule, you do not need to specifically fill it out.

Rice. 3. Documents for performing routine operations

If necessary, the list of correspondences can be re-filled automatically with the default settings (command panel button I), before that all previously created records will be deleted. For some routine operations, documents are not installed by default when filling out:

or in connection with the need to perform additional actions (for example, you may need to enter the percentage of UTII activity when calculating salaries and "salary" taxes);
or due to the multiplicity of documents being created, the results of filling in which depend on the previous ones (operation Calculate salary and UST);
either due to the lack of documents (a routine operation can be performed not only by a document, but also by special processing);
or due to the fact that the procedure for performing a routine operation is detailed on a separate diagram.

It is also possible to customize the list of reports that will be available to the user to control the results of the routine operation from the form Routine operation(by the command panel button Reports).

Setting is carried out in the information register List of reports of routine operations(command panel button of the month closing settings form Routine operations reports). An arbitrary number of reports can be set for one routine operation. Setting up the composition of the reports is optional.

The composition and sequence of operations is reflected in the graphic diagram (document Setting up the closing of the month bookmark Scheme). Enabling / disabling the execution of a routine operation and the appointment of responsible persons can be performed directly on the diagram.

Let's consider the order of the month closing procedure.

Starting the month-closing procedure

A new month-closing procedure is created in the menu Account Manager interface - Routine operations - Month closing procedure.

In the shape of Close of the month on the Parameters tab, you must specify:

the month to be closed;
organization;
setting the closing of the month;
belonging to the types of accounting (management, accounting, tax).

Then you should load the settings and start the procedure using the buttons of the same name.

After completing these actions, an information window will appear, in which the user will be informed about what routine operations will be performed and what responsible they are assigned. If no changes are required, click on the button Launch.

During the month-end closing procedure:

tasks are automatically generated for responsible persons to perform routine operations;
when performing the next routine operation, the transition to next operation- new tasks are being formed. However, some operations can be performed in parallel (simultaneously).

The month-closing procedure is considered complete after all routine operations have been completed.

Monitoring the progress of the procedure

On a bookmark Scheme procedures Close of the month using graphic images, you can clearly see the current state of individual routine operations (Fig. 4):

not performed (due to the program settings) operations are located on a white background; additionally indicated: "Not executed";
operations disabled by the user are displayed in gray;
operations assigned to the current user (or a user group he belongs to) are outlined in bold;
operations, tasks for which have not yet been formed, are displayed in light without any strokes;
operations for which tasks are currently formed (and which are awaiting execution) are circled in red dotted line;
the operations performed are shaded;
for the completed month-closing procedure, the background of the diagram becomes dark.

Rice. 4. Graphical depiction of the month-closing procedure

The current state of the month closing procedure ("started", "completed") is displayed in the form header. You can open the routine task form by double-clicking the left mouse button on the corresponding element of the graphical scheme or routine task in the routine operations list. Using the routine task form, you can create and post all the documents necessary for performing routine operations at once, check the results of their execution in registers using the menu buttons, view reports on routine operations (help-calculations), and also enter information into the program about that this routine operation has been performed.

Performing routine operations

Those responsible for performing routine operations can see the tasks sent to them for performing routine operations in the form of the "Routine operations" list (menu Account Manager interface - Routine operations - Routine operations).

To perform each routine operation, you must carry out the following steps.

1. Create and carry out the appropriate (assigned to the routine operation) regulatory documents or perform processing. Processing is carried out separately from the business process for closing the month, using the buttons of the main menu of the program. The creation of documents can also be done separately from the business process, but it is reasonable to do this from the routine task form - using the button of the same name, which allows you to create Required documents automatically. The routine task form is opened by left-clicking on the graphical image of the procedure on the month-closing diagram or by clicking on the corresponding line in the list routine tasks.

2. Check the result.

3. Mark the routine operation as completed (the "Mark as completed" button). In this case, if a routine operation was assigned by the Month-end closing procedure, but in fact it is not required to be performed (about which the program issues a corresponding message), then for such a routine operation in its form, you can assign the "Execute without checks" action.

Consider the operations included in the routine.

Perform additional posting of documents

This operation is performed by the processing of the same name (menu Account Manager interface - Deferred execution - Additional documents). The procedure is necessary when the postponed document posting mode has been set for the organization (Fig. 5).

Rice. 5. Setting the delayed mode

When processing the documents, which during the month were posted in accordance with the postponed posting mode only for a part of the required registers, will be posted in all other registers.

After completing the additional posting of documents, we mark the routine operation as completed. In this case, in the list of routine operations, the program will check the boxes indicating that the operation has been performed, and on the graphical diagram the element corresponding to the performed routine operation will be shaded (Fig. 6).

Rice. 6. A mark on the performance of a routine operation

At the same time, in the list of routine operations, the month-end closing procedure will form a task for performing the next routine operation, which on the graphical diagram will turn out to be encircled by a dotted line.

Similar actions should be carried out during each routine operation.

Restore the sequence of payments for the acquisition (sale)

These routine operations are performed by processing Restoring the state of settlements with counterparties (menu Account Manager interface - Routine operations - Restoring the sequence of calculations), which is designed to identify the presence of advances (Fig. 7).

Rice. 7. Restoring the sequence of settlements with counterparties

Restoring the sequence, the processing generates transactions and movements of specialized registers associated with debt repayment and offset of advance payments for settlements with suppliers and buyers.

In addition, for settlements in foreign currency, processing adjusts the receipts and sales amounts when offsetting advances at a different rate, as well as revaluates balances for all foreign currency accounts and generates postings for exchange rate differences in accounting and tax accounting.

Restore batch accounting sequence

If the company does not use RAUZ, then it is necessary to perform an additional operation performed by processing Post by lot (menu Account Manager interface - Cost accounting - Carrying out by lots), which is intended:

to restore the correct sequence of accounting for batches of inventories, if the capitalization and write-off documents were posted retroactively;
for a regulated write-off of the cost of inventory batches if such a write-off was not made at the time of documents posting (that is, the Write off batches when posting documents check box was not selected in the accounting parameters setting).

If the sequence of batch accounting is not restored, you should check the accounting of transactions for the receipt and sale (write-off) of consignments of inventory items and make sure that all documents related to the movement of stocks are posted in the infobase. (you can also make sure that there are no negative balances on inventories in the database before starting processing (for example, using a report List of consignments of goods in warehouses).

To make it easier to find errors, it is also recommended to use the "Settings" button at the top of the processing Carrying out by lots, and by selecting the menu item Processing setup, check the box Stop carrying out by lots if there are not enough lots... After processing has been completed, all messages about unwritten lots can be retrieved from the message window and the log.

Adjust the cost of writing off inventories

If the RAUZ is not applied, then the organization at the close of the month must carry out a routine operation to adjust the value of the written-off inventories. It is done by a document (menu - The documents - Routine operations - Adjustment of the cost of writing off goods). The adjustment is necessary for:

calculating the weighted average cost of writing off lots when using the method MPZ estimates"By average" (during the month, the cost was taken into account by the moving average, and this operation is recalculated).
recalculation of the cost of inventories with the inclusion in it of additional costs for their acquisition, if such costs were reflected in the accounting after the items were written off.

Parallel execution of routine operations

Some scheduled tasks can be performed in parallel (Fig. 8). This can be seen in the list of routine tasks and even more clearly - on the graphical diagram (tasks are located at the same level, each is circled by a dotted line).

Rice. eight. Assigning several scheduled jobs at the same time

Selecting an operation Accrue depreciation of fixed assets , which is intended for calculating depreciation and, if necessary, depreciation premium in accordance with the settings made when the fixed asset was accepted for accounting (commissioning). Open the routine operation window by double-clicking the left mouse button on the element shown in the graphical diagram, and click on the "Create documents" button. As a result, the document "Fixed asset depreciation" will be created, dated on the last day of the month to be closed. From the routine transaction form, the document, by clicking on the appropriate buttons, can be posted and the result of the transaction in accounting and tax accounting can be viewed (Fig. 9).

Rice. nine. Posting the created document Depreciation of fixed assets

After that, the depreciation operation must be marked as completed. This is done using the button Mark as done in the form of a routine operation or using the menu Actions - Completed in the list of routine operations.

The following operations are performed in the same way.

Accrue amortization of intangible assets. This transaction will depreciate intangible assets and will write off the costs of research and development work (R&D) when carrying out the created document Depreciation of intangible assets.

NS pay off the cost of workwear. During this operation, a part of the cost of special clothing and special equipment will be written off, if it was not fully repaid during commissioning. This will be done when the document is posted Redemption of the cost (overalls, special equipment, inventory).

Write off the BPO. In the course of this operation, part of the cost of deferred expenses will be transferred to current expenses by a document .

Overestimate foreign exchange. The revaluation is carried out using the document "Revaluation of Currency Funds", during which the currency and debts denominated in foreign currency are recalculated in accordance with accounting and tax legislation.

Calculate insurance costs. The document "Expenses for voluntary insurance"intended to write off deferred expenses on voluntary insurance of employees in accounting (76.01.2" Payments (contributions) for voluntary insurance of employees ") and tax accounting (97.02" Prepaid expenses on voluntary insurance of employees ").

Documents of the next scheduled operation Calculate salary and UST are created bypassing its shape. These documents include:

Payroll(menu "Payroll for employees of organizations" interface - Payroll - Payroll);
Unified social tax calculation(menu Interface "Calculation of salaries of employees of organizations" - Taxes - Calculation of UST);
Reflection of salaries in the regulatory accounting(menu Interface "Calculation of wages of employees of organizations" - Payroll - Reflection of wages in the regular accounting).

Operation Calculate VAT involves the creation of many regulatory documents, in connection with which the progress of its implementation can be monitored using a separate graphical scheme (Fig. 10). After performing all the scheduled routine operations, the background of the circuit darkens, and the operation Calculate VAT becomes complete (shaded) on the main diagram.

Rice. ten. Graphical scheme for performing routine VAT operations

Carry out the distribution of costs by type of activity, cost rationing

When posting a document Routine operations tax accounting(for income tax) those routine operations that are marked in the form of the document dialog will be performed.

Distribution of expenses by type of activity (UTII / not UTII). This operation is used if, along with the activities falling under payment of UTII, activities that do not fall under the specified special regime are carried out. The operation carries out the distribution of expenses that cannot be directly attributed to any type of activity, in proportion to the share of income from each type of activity in the total income.

Rationing of advertising costs. Rationing the costs of voluntary insurance and the cost of reimbursing employees' costs of paying interest. Rationing of entertainment expenses. These operations are used in relation to these costs taken into account for tax purposes in accordance with the norms established by Chapter 25 of the Tax Code of the Russian Federation.

Calculate the cost (BU, NU). Calculate cost price (CU)

The documents created during these operations calculate the actual cost of manufacturing products, performing work, rendering services in accounting, tax and management accounting.

Operation Cost calculation available only when using RAUZ. It is done by a document Calculation of the production cost into several actions, the composition of which may be different for different organizations (Fig. 11).

The sequence in which actions are indicated in the document does not matter, since the program has an algorithm for their automatic execution in the correct sequence.

Rice. eleven. Calculation of the production cost

Form a financial result

This routine operation is used to determine the financial result of income and expenses reflected during the month on accounts 90 "Sales" and 91 "Other income and expenses". The revealed financial result by this document is debited to account 99 "Profits and losses".

The created document can also write off losses of previous years for tax accounting purposes, in accordance with the requirements of Article 283 of the Tax Code of the Russian Federation. The amount of losses is calculated as follows: if at the time of the close of the month on account 97.11 "Losses of previous years" there is a debit balance in tax accounting, the amounts of write-off of future expenses are calculated according to the rules specified in the analytics based on the reference book Future expenses... The received amounts are debited to account 99.01 "Profits and losses without income tax".

Calculate income tax

Document I performs the calculation of permanent and deferred tax assets and liabilities in accordance with the norms of PBU 18/02 "Accounting for calculations of income tax", determines the amount of contingent expense (or income) for income tax, and also calculates the current income tax to the budget (with distribution by budget levels).

Close year

Document Closing the year makes a reformation balance sheet and closing of income and expense accounts in tax accounting. Such a document is created at the close of December.

After completing all the routine operations provided for by the launched month-closing procedure, this procedure is considered complete. The background of the graphical scheme displaying routine operations darkens (Fig. 12).

Rice. 12. Graphical diagram of the completed month-end closing procedure

Cancellation of performing routine operations to close the month

If you want to cancel the execution of one of the routine operations to close the month, then the following steps should be taken. On the diagram of the launched month-closing procedure (menu Routine operations - Closing of the month) you need to right-click on the graphic image of the canceled operation and select the action Cancel the execution of a routine operation.

In this case, the program will cancel the execution of the selected routine operation, and all routine operations following the canceled one according to the scheme will be deleted. Also, the posting of documents created as part of these routine operations will be canceled.

In order to cancel the execution of not one routine operation, but the entire month-closing procedure, you need to click on the menu button Actions forms of the month closing procedure, you need to select the item Cancel the start of the procedure... The program will cancel the execution of all routine operations and posting of documents, and the month-end procedure will be switched to the "not started" state.

References-calculations on the final operations of the month

For creating accounting records and its output for the purpose of approval and storage on paper, a set of reports is provided, called "Help-calculations" (menu Accounting and tax accounting interface - Routine operations - Help-calculations).

They include the following reference calculations:

Revaluation of foreign exchange funds(reflects revalued accounts in the context of analytics, exchange rate differences);
Write-off of prepaid expenses(shows the amount of each RBP attributed to operating expenses, the remainder of the unwritten amount);
Rationing of costs(the report includes the bases for the rationing of entertainment, advertising and other expenses, the amounts taken into account when calculating the income tax on an accrual basis for the tax period and for the month to be closed);
Permanent and temporary differences(reflects permanent and temporary differences, the procedure for recognition and write-off of permanent and deferred tax assets and liabilities calculated on their basis);
Income tax calculation(the income and expenses accounted for and not accounted for for the purposes of Chapter 25 of the Tax Code of the Russian Federation are compared, the financial result is revealed according to the accounting data, the adjustments to the accounting financial result are shown, the tax base for income tax, tax is calculated);
Restatement of the value of deferred assets and liabilities(it was used when recalculating IT and IT with a legislative reduction in the income tax rate from the beginning of 2009).

Platforms: 1C: Enterprise 8.3
Configurations: 1c accounting
Version: 3.0

2013-10-08
94514

It's no secret that the main difficulties with 1C begin as soon as the next reporting period... It is at this time that the lion's share of the feverish search for errors, delays after work, headaches and nervous breakdowns falls.

Most of the errors when closing the month lie in the wrong settings of the program, databases and, first of all, in the incorrect, often hastily set, “Accounting Policy” settings. Although, it happens, the user is simply not familiar with 1C on the "you", and completely sincerely does not see the causal relationship between the "checkboxes" of the settings and the errors that "get out" after the "Close of the month" operation.
You can understand the poor, always inadequate and busy with work over the ears of accountants - do they have free time to study thick volumes of textbooks with detailed description work in the program? So if you work as an accountant and want to safely survive the reporting period, then we advise you to study a few simple techniques of "Closing the Month" right now.

We close every month

Novice accountants-users of 1C often do not realize that, in contrast to the usual tax period equal to a quarter or a year, the program works in such a way that the reporting period here is equal to one month. Therefore, the closure must be done monthly! In particular, expense accounts should not have balances at the end of each month. If you try to close by the end of the quarter, you will get errors and balances on those accounts where they should not be.

Closing cost accounts

If, after the close of the month, there is a balance on account 44 "Circulation Costs", this may mean one of two things - or the absence of operations for the sale of goods (proceeds) on trade operations, or the remainder of transportation costs.

If the first, then the entire debit turnover on the account of distribution costs for the month will be unclosed, which means that it is necessary to check whether all sales transactions are included in the database. If the write-off of distribution costs has not passed completely, then you need to check which cost items, as well as tax expenses, includes unwritten amounts. To do this, just form balance sheet on account 44.01. If you see that there are still transportation costs "hanging", it means that you see the amount of transportation costs proportionally tied to the goods remaining in the warehouse. If you think that this is incorrect or transport costs are disproportionately written off, then it remains to check whether the "Cost Items" in the directory elements are correctly linked to transportation costs... If not, correct, repost all documents and close the month again.

Cost Accounts 20, 23, 25, 26

If you saw the balances "hanging" on the accounts of direct and indirect costs of production, that is, on accounts 20, 23, 25, 26, then there will be a little more questions leading to the solution of the problem. The main question here is the following: are they coordinated with each other, are they configured in accordance with the parameters of your enterprise " Accounting policy", Reference books" Nomenclature group "and" Nomenclature "," Cost items ", etc.

Let's first consider what dangers lie in wait for us when closing accounts. indirect costs... If the program informs you about an error when performing the "Close of the month" operation, it means that you incorrectly filled out the "Methods for the distribution of indirect costs" when setting up the "Accounting policy". For example, if the indicator "Remuneration" is selected as the basis for the distribution of indirect costs, then the program will look for the amount of costs by type of expenditure "Remuneration" attributed to the accounts of direct expenses 20 or 23. So, if the wages of production workers were originally credited to account 25, then the “Close of the month” operation simply will not find the amounts to be distributed, will stop the process of closing the month and notify you of an error.

The second example of a common mistake is when for a long production cycle, “Output volume” is selected as the basis for cost allocation. Then, in the event that not a single unit of finished product is produced within a month, there will be no basis for the distribution of indirect costs. Draw conclusions and do not formally approach the choice of methods for allocating indirect costs.

"Accounting Policy" settings. Output

Let's return to the issue of production (production) and service provision. Let's not forget to check the box “Production” in the "Accounting policy". And then we will carefully and correctly answer the proposed questions.

The first question is whether your plant still has work-in-progress (refinery) amounts. This issue is directly related to and governed by the length of the production cycle. Production cycle less than a month, then there is no refinery at the end of the month. A long cycle, when the production of a finished unit of goods can take weeks, months and years, means that the balance will be visible on account 20.01 after the end of the month.

The next question is whether your product is a serial product. That is, do you produce the same type of product (for example, furniture) or is it important for you to track the financial result for each product separately (if, for example, you are producing airplanes). If the product is serial, then the remnants of WIP with a single item group will have to be entered manually, using the document "Inventory of WIP". It is these amounts that will become your account balance on 20.01, reflected at the end of the month.

This task can be simplified by introducing for each item of a long production cycle a separate element of the catalog "Nomenclature groups", setting the correspondence of the "Nomenclature group" to the item "Nomenclatures". Here the rule laid down in the program will begin to work: if there is no production, then there is no write-off of costs from account 20.01. And you won't need to count anymore remainder of WIP and enter it as a separate document. In addition, when selling a product, you will be able to see the income (revenue) and actual expenses related only to a specific product, that is, the financial result for it.

Direct or indirect?

The next question is which costs are direct and which are indirect. For correct operation of the program, you need to clearly separate direct costs from indirect ones. It is important to understand that the cost analytics on accounts 20.01 and 23 contains the “Item groups” subconto, but not on account 25. Therefore, "attribution to direct costs" in 1C means whether the amount of costs by item can be attributed to specific item groups. It is clear that for the correct closing of the month it is necessary to carefully consider the maintenance of the reference book "Nomenclature groups". For example, if you need to strictly distribute wages to costs in the production of specific types of products, then the accrual wages must be attributed to a specific product group. If this is not important, then it is more convenient to immediately attribute the salary to account 25, setting the appropriate rule for its distribution in the register.

General business costs are determined separately on account 26. It is also necessary to correctly configure their description in the "Accounting policy" of the enterprise. Do you want to see "clean" production cost products - select the checkbox "General business needs are included in the cost of sales", if not, then we select the inclusion in the cost of products, works, services. And then we must establish the method of distributing these costs and choose the correct base.

Here you can add the following. If you use the "1C: Accounting 8" program only for drawing up tax and accounting reports, then the user's priority will be to close the month without errors. If you need real data on the actual cost and financial result broken down by a specific item and type of activity, then the approach to program settings should be more serious.

Simple or difficult?

The next question is about the complexity of production, about which functional units are included in the production process. Your production can be simple, complex, or multi-production. In the case of simple production, the above settings will suffice. If the production is complex, multi-processing, when several departments can participate in the process, then it is necessary to establish how the semi-finished products passing from one department to another for processing should be taken into account.

If the order of redistribution is set manually, it is necessary to track changes in the list of departments. In the month of the appearance of new branches in the organization, "Closing the month" will stop the process and report that "the order of the divisions has not been established." This means that with each change, it is necessary to re-form the list of subdivisions participating in the technological chain. This is what creates the greatest accounting difficulties, given the fact that financial results are formed on an accrual basis for the year, and for their accounting costs are required, the analytics for which are divisions.

Services "for yourself"

An important issue is the ability to provide services between their own divisions. If so, then you need to choose a way to evaluate them. There are two possible options: by the volume (number) of services provided, or by their planned cost. The correct settings for the units of measure for this service and the same planned cost are also important here. It should be noted that the unit of measurement of a service cannot be expressed in pieces, which is always one. For example, a standard freight transport can be expressed in tonne-kilometers. And the planned cost should be expressed in an economically justified amount, and not taken from the ceiling.

Another question is whether there are business expenses in the enterprise? They are essentially distribution costs, but associated with the sale of products. These costs are accounted for on account 44.02; the program does not provide for the distribution of these costs. At the end of the month, they are completely debited to account 90.07.

Services "for others"

It's time to remember about the provision of services (or performance of work). Accounting for these activities uses the same cost accounts, the same settings as for production accounting. The main difference is that the result of the service is not material. Completion of the production process is finished products in the warehouse, and the completion of the process of providing the service is its implementation and the signing of the act by the customer of the service.

For the correct reflection of services in the program, it is necessary to decide on some positions. Will you take into account units of services at the planned cost and use the document "Act on the provision of production services". Or planned cost is not needed, and then your document for accounting services will be "Sale of goods and services", or - when there are many clients, and there is only one service - "Provision of services".

The second important position for determining the financial result of the services provided - do you take into account the result for individual works or orders? In this case, it is necessary to think over the strategy of filling out the reference book "Nomenclature groups".

In the ideal case, the “Close of the month” operation generates a financial result - it takes into account revenue and costs. If there is always revenue, then there will be no problems. It is only necessary to mark in the "Accounting policy" in the "Production costs" the checkbox "Execution of work, provision of services to customers, taking into account the proceeds." However, if for some reason there was no revenue this month, in order to avoid problems with closing the month, it is necessary to correctly configure the "Accounting Policy", taking into account the real activities of your enterprise.

And the last thing to say about services. If your company provides services of a production nature, and others, then you can choose the third of the proposed options. It will combine the above two options, but the revenue-based write-off will only work for manufacturing services. The rest of the costs for services will be written off even in the absence of revenue, and in order to get the correct balance of work in progress, you will need to indicate it explicitly.

"Closing the month" will turn from a monthly headache into a real friend and helper, but only if you take the time and effort to correctly configure the program.

The date of prohibition of data editing is the functionality of the 1C 8.3 BP program, which allows you to restrict the entry and change of documents for a certain period of time. Speaking in the language of accountants, it is necessary to “close the period in 1C”. The ban can be set even for specific users and organizations in the database so that no one can make changes.

The instruction is relevant both for 1C Accounting and for other programs created on the basis of the Library of Standard Subsystems (Trade Management 11, ERP 2.0, 1C ZUP 3.0, 1C UNF, and so on).

Where can I find the date of prohibition of editing in 1C 8.3? This function located on the "Administration" tab, in the "Support and Service" section:

If you have not yet enabled editing date in 1C 8.3, then set the necessary flag:

How to open and close a period

First, you need to decide whether we will differentiate the rights to change by users or will use the date for all:

For example, let's select the "By users" option. Now it has become possible to specify individual settings for each employee.

Example: for employees of "Sergeev" and "Ivanov" you need to set the editing date 01/01/2016, and for the rest - 03/01/2016.

To organize such an option, you must:

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Now let's complicate the task. For the user of "Ivanov" it is necessary to put a restriction on changing the data of the organization "Confetprom", as for other users, on 03/01/2016.

Select the employee in the list and at the bottom of the screen set the switch "How to specify the ban date" to the "By objects" position:

The menu for setting the edit date by organization appears. Add the required organization to the table using the "Pick" method and write down the date of the ban:

Setting a "dynamic" ban date

The method described above is not always convenient: it requires constant administration. That is, every month / quarter / year, the date will need to be set manually.

In 1C, there is a way to simplify - setting a "dynamic" ban date. That is, the program can be configured so that the system will automatically "move" the ban date. Example - at the end of a year, month, quarter, week, day.

This is not difficult to set up. As you may have noticed, all of the settings above have a Banned Date field. It is precisely it that is responsible for this setting.

Common date for all users:

Or customization:

Date of prohibition of loading data into 1C BP 3.0

Let us also touch on the topic of prohibiting data loading into the 1C 8.3 program. It happens that very unpleasant situations happen when some data comes from the management base (for example, UT) to accounting 1C in a closed period.

We propose to consider the step-by-step instructions for generating the "Closing of the month" report in the 1C 8.3 Accounting program. The whole process is similar to version 1C 8.2. Go to the "Operations" menu tab and click "Close the month".

In the opened form, by default, the status will be "Not completed". It is also possible the status "No accounting policy is set." The reason for this is the unconfigured accounting policy of the organization. In this state, the report "Closing the period" in 1C will not be generated.

Formation of any regulatory documents is possible through the processing of the "Month-closing assistant". If you do not specify the organization in the report, then a complete list of routine treatments will be available. The available number of treatments will be displayed depending on the selected period (month, quarter, year):

It is important to close the month sequentially, otherwise the reports will display incorrect data.

To set up the organization's accounting policy, go to the "Main" menu tab, then select "Organization", go to the organization's directory.

Open the card of the required organization, go to the "Accounting policy" tab:

In the form that opens, press the "Create" button and make the settings.

Let's look at an example of how the month closes in the 1C 8.3 program for OSNO. We set the period and choose the organization. The Month-End Wizard will display the sequence of necessary treatments:

The specified month also determines the quarterly closing, on the basis of which the reflected number of transactions is higher.

The order of processing is determined by the program independently and cannot be changed.

The successful closing of the month is indicated by the green color of the link and a check mark next to each treatment.

If a pencil is displayed next to the performed operation, this indicates that the editing of this operation took place in manual mode. Additional operations for editing, canceling or skipping can be executed by clicking on the processing link itself:

The assistant distributes the closing of the month into stages. Let's consider what postings they form.

The first stage includes:

"Payroll" - is generated by the accountant manually using a special document. 1C displays the document data in the closing on its own. Below are the transactions generated by this document type:

"Formation of the book of purchases and sales" - this processing is used to generate accounting entries, records in the register of sales and purchase books, declarations:

"Depreciation of fixed assets" - a regulatory document is formed for the accrual and write-off of depreciation:

"Recognition of lease payments at NU", if there were lease payments:

"Revaluation of foreign exchange funds" - the execution of transactions in the settlement of the organization in foreign currency. Revaluation occurs foreign currency based on the current rate.

The second stage includes

The third stage includes two points with the closure of costly accounts:

"Closing accounts 20, 23, 25, 26" - this speaks of the production activities of the organization.

"Closing account 44 (Circulation costs)" affects the cost of production.

The fourth stage includes:

Closing accounts 90 (Sales) and 91 (Other income and expenses).

Postings can be different depending on the specifics of accounting. If you press the button "Report on completed operations", a report of the same name will be generated.

Now let's look at how to close a month in 1C 8.3 for the simplified tax system using the example of taxation “Income minus expenses”. Set the period and press the button "Close the month":

V this case the program will divide all processing into five stages:

Preliminary "Re-posting of documents for the month" - needed to restore the sequence.

"Reflection of wages in the accounting", "Depreciation and depreciation of fixed assets", "Adjustment of the cost of the item."

"Calculation of the share of write-off of indirect costs."

"Closing account 44 (Circulation costs)".

"Closing an account 90, 91". It also includes the accrual of income tax and the reformation of the balance sheet at the end of the year.

During the formation of the "Close of the month" errors may occur. Mainly for costly accounts (20, 23, 25, 26). As a rule, errors are due to incorrectly set analytics in documents: an item group or a cost accounting department is not specified.

Need to do closing of the month... This procedure is performed monthly and includes a list of mandatory routine operations.

Let's open the month closing form:

We see a list of routine operations performed in a specific month and the status for each operation (according to the legend at the bottom of the form).

It is important that within the framework of the closing of the month, all reg. operations are performed sequentially as shown on the form.

The list of necessary routine operations is formed for each organization in accordance with:

period, for example, the formation of the book of purchases and sales is offered only at the end of the quarter;
accounting policy, for example, the composition of transactions depends on the taxation system specified in the accounting policy;
the state of the accounting data, for example, the operation "Write-off of deferred expenses" is performed if there are balances on the accounts for accounting for deferred expenses.

The operations are divided in order of execution into four groups:

The first group includes operations, the results of which are recognized as expenses of the organization, and some other operations, the implementation of which must be monitored for the correct closing of the month.
The second group includes one operation "Calculation of the share of write-off of indirect costs". When the operation is executed, preliminary settlements are carried out to close the cost accounts.
The third group includes operations for closing cost accounts.
The fourth group includes transactions that determine the financial results for the period.

First, all operations of the first group must be performed, then the second, etc. Within the same group, operations can be performed in any order.

Before performing all reg. transactions, the documents are re-posted for a month (if the sequence of transactions was violated, that is, the documents were entered "retroactively").

You can generate a report on the performance of routine operations by clicking Operation progress report: