3.5. Accounting entries related to profit and loss accounting The most important entries are provided with brief comments. Accounting accounts are located in the order prescribed by the current Chart of Accounts for financial and economic accounting

67. Business transactions Business transactions are individual business actions performed in the course of implementing the plan. Each operation causes a certain movement and change in the composition of funds. Some funds leave the enterprise, others

Accounting entries and salary reporting As we noted earlier, the program will automatically generate accounting entries for wages, as well as accruals and deductions after the Salary Reflection document has been created and posted.

6.2. Basic accounting entries for account 20 “Main production” Information on production costs (core production of this organization) is reflected in the active account 20 “Main production”. The balance of account 20 “Main production” at the end

6.3. Basic accounting entries for account 23 “Auxiliary production” To determine the cost of products and services of auxiliary production, active account 23 “Auxiliary production” is used. Account 23 is similar to account 20. Account balance

6.4. Basic accounting entries for account 25 “General production expenses” On the active account 25 “General production expenses” they keep track of expenses for the management and maintenance of workshops, that is, account 25 reflects the costs of the workshop. Account 25 balance at the reporting date

6.5. Basic accounting entries for account 26 “General expenses” On the active account 26 “General expenses” they keep track of the costs of managing and servicing the enterprise as a whole, that is, account 26 reflects the costs of the plant management. Account 26 balance

6.6. Basic accounting entries for account 28 “Defects in production” Active account 28 “Defects in production” is used to account for the costs of correcting defects and the corresponding funds spent on final defects. Account 28 has no balance at the end of the month and,

6.7. Basic accounting entries for account 29 “Service production and farms” On the active account 29 “Service production and farms”, the corresponding costs are taken into account if the enterprise’s balance sheet includes, for example, dormitories, hotels,

6.8. Basic accounting entries for account 96 “Reserves for future expenses” The most common is the reservation of employee salaries during vacation. The fact is that vacations to employees of the organization are provided unevenly throughout the year. This

6.9. Basic accounting entries for account 97 “Deferred expenses” Deferred expenses are expenses incurred in the reporting period, but essentially related to future periods. The main example of such expenses is the cost of preparing and developing a new

Contrary to the usual expression “”, the user does not acquire the software itself under a license, but the right to use the results of intellectual activity. Typically this right is non-exclusive. In Russian accounting, according to Regulation PBU 14/2007, such a right is not recognized.

If the payment for it was a one-time payment, then the cost of the non-exclusive right must be attributed to (abbreviated name - RBP), then it is subject to gradual write-off as expenses throughout the term of the contract.

It happens that the license agreement does not contain information about the validity period. Then the organization has the right to set the service life of the software itself; this must be indicated in the accounting policy. It is recommended, according to the information letter from the 1C company, that the period of use of this company’s software products be set at 2 years.

Example. The organization purchased from a partner of the 1C company a license to use the computer program “1C: Accounting 8.3 (rev. 3.0)”, version PROF, worth 13,000 rubles. It is necessary to reflect in the same program the purchase of the non-exclusive right to use the software, attribute its cost to deferred expenses and then write off the cost over two years to cost account 26 “General business expenses” using monthly write-off transactions.

Purchasing software in 1C 8.3

We capitalize the software with the document “Receipt of goods and services”, indicating the type of document - “Services (act)”. When specifying the nomenclature, we will add a new position to the directory, call it “”, the type of nomenclature should be “Service”.

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When filling out the details “Deferred expenses”, you need to create a new element of the directory - a new item of deferred expenses, indicating in it the cost of the program and write-off parameters (the procedure for recognizing expenses, the start date of the write-off, the end date of the write-off of the BPR, account and cost analytics):

Thus, the cost of the purchased program will be immediately included in the BRP. Let's post the document "", and it will generate a posting in Accounting Account 97.21 according to the entered item "1C Accounting". (In this example, the purchasing organization is a VAT payer, so the posting was made for the amount of the program cost excluding VAT, and the VAT amount was included in Dt 19.04):

Write-off of deferred expenses

The operation is routine. It will be carried out according to the specified parameters (procedure for recognizing expenses, period, write-off account) automatically when performing monthly processing "". The program itself will determine the need to write off the RBP and calculate the amount.

When performing the operation, a posting is generated as specified (in our example, account 26), the amount is calculated based on the selected start date of write-off and end date.

When the founders register an LLC, they need to contribute authorized capital. This can be either cash or property. It is the authorized capital that determines the minimum amount of the organization’s property that guarantees the interests of creditors.

In this article we will look at step-by-step instructions and transactions for forming authorized capital in 1C 8.3 and making contributions through a cash register/current account.

Through manually entered transactions (before 3.0.46)

In the 1C 8.3 Accounting program, prior to release version 3.0.46, there was no special document to reflect the contribution of the authorized capital. Therefore, wiring must be done manually.

Go to the "Operations" menu and select "Manually entered operations".

In the list form that opens, click on the “Create” button and select “Operation”.

Postings

Let's take a closer look at what transactions need to be created in 1C.

For contributions to the authorized capital, the founders use account 75.01. Reflection of the debt of the founders on the authorized capital is shown by posting Dt 75 Kt80. The decrease in this debt is reflected by an entry to the credit of account 75.

You can pay it off in different ways: by depositing funds, materials, fixed assets, intellectual property, etc.

First, let's look at the most common method in practice - depositing funds. At the same time, we will show how this operation will look in 1C in this case.

First, we will reflect the required amount to contribute to the authorized capital of one of the founders. The debit account will be 75.01, the credit account will be 80.09 with an amount of 20,000 rubles.

• When depositing cash through a cash register, the debit account will be 50.
• When depositing funds through the organization's current account, the movement will already be in 51 accounts.

Let's assume that our founder brought the entire amount to the cashier at once, as in our example:

With this operation, we created a debt on the authorized capital of LLC “Kopy”, as the founder, and immediately repaid it.

Now let’s briefly look at what the transactions will be with other methods of contributing funds to the authorized capital:

• Contribution of fixed assets. For example, the founder decided to repay the debt on the authorized capital in the form of equipment that can be immediately put into operation. In this case, two wires will be generated:
  • Dt 08 – Kt 75.01 (repayment of debt on the authorized capital);
  • Dt 01 – Kt 08 (commissioning of equipment).
• Contribution of goods or materials. For goods, the posting will be as follows: Dt 41 – Kt 75.01. For materials it’s the same, but instead of 41 counts there will be 10.
• Contribution in the form of granting rights to an object of intellectual property: Dt 97 – Kt 75.01. If the contract for these rights is not indefinite, then from account 97 to account 26 each month an amount will be written off equal to the estimated value of this intellectual value, divided by the number of months.

Please note that if the debt on the authorized capital is repaid not in money, an assessment of this property must be carried out. The founders have the right to produce it themselves if the cost does not exceed 20,000 rubles. Otherwise, an external appraiser must be involved.

Through the document “Formation of authorized capital” (after release 3.0.46)

Starting with release version 3.0.46 of the 1C: Accounting program, the developers have added a new document to reflect the authorized capital. In the “Operations” menu, select “Formation of authorized capital”. In the list form that opens, click on the “Create” button.

In the header of the new document, indicate the date and organization (if the program keeps records of several at once). In the tabular section, list all the founders and the amounts contributed by them.

To create a convenient printable form, click on the “List of Founders” button at the top of the document.

Now let's run the document and see what transactions it generated.

We have only one entry created, creating the debt of the founder on the authorized capital to the organization. In this example, repayment of this debt will be generated through the cash document “Cash receipt” (if you plan to make a contribution to the management company through a current account, use the document “Receipt to a current account”).

In the “Type of transaction” field, indicate “Other income”. It is also necessary to select a counterparty - the founder and set the credit account to 75.01. The DDS item will be “Receipt of cash deposits from the founders.” This document will repay the entire debt of 15,000 rubles.

As a result of this, only one transaction will be generated, Dt 50.01 Kt 75.01, that is, the receipt of funds through the cash register. You can pay off your debt in other ways, which were discussed above.

Let's open the account card 75.01 and make sure that the actions taken are correct. The balance at the end of the period is zero.

Each business entity that conducts business as a legal entity carries out a large number of business transactions every day.

In accordance with the Federal legislation of Russia, all state and commercial companies (with the exception of individual entrepreneurs) are required to reflect them in their accounting records.

The concept of postings

To reflect business transactions in accounting registers, it is customary to use entries that represent relevant invoice correspondence.

Every specialist applying for the position of accountant must know by heart. Thanks to this, he will be able to quickly make a record when completing a particular operation.

What are they?

There are two types of entries in accounting: complex and simple. When drawing up a simple version, specialists use two accounts that correspond with each other. If a complex business transaction is to be completed, accountants have to use more than two accounts.

The compiled correspondence is posted to the appropriate accounting registers (legal entities use memorial orders, accounting sheets, order journals).

How to compile them? Basic principles

When conducting accounting, specialists will use three types of accounts: active, passive and active-passive. Active enterprises must reflect cash, inventory, fixed assets and non-current assets, inventory balances, etc. Passive legal entities reflect all their obligations to the state, business partners, employees, and creditors.

Active-passive accounts are also designed to display business transactions, but differ in that they can simultaneously contain both a credit and a debit balance. An example is the debt (prepayment) that a particular supplier has to a company in parallel with the debt (goods received without payment) that the same company has to the same supplier.

When preparing accounting entries, you need to remember the following nuances:

• active accounts can only have a debit balance, while passive accounts can only have a credit balance;
• the increase in passive accounts occurs only by credit, and active accounts - by debit;
• the balance on active-passive accounts can be reflected simultaneously in both liabilities and assets of the balance sheet;
• when compiled, the balances of passive accounts are displayed on the right side, and the balances of active accounts on the left;
• to reduce an active account, you need to make entries on its credit, and to reduce a passive account, you need to make debit entries.

Posting is a way of expressing the correspondence of accounts, the basis for which is a completed business transaction. When compiling them, it is recommended to adhere to the following scheme:

1. It is necessary to determine which accounts and accounting objects are affected by the transaction being processed (its economic content is taken into account).
2. It is necessary to establish which accounts will be involved in the posting (passive or active).
3. The account to be credited or debited must be determined. To do this, the sources of origin of the operation and all related factors are taken into account.

When compiling simple entries, two accounts are affected, for example, when money is received at the company's cash desk from the current account, the following entry is made: Kt 51 Dt 50. When compiling complex entries, several accounting accounts are involved.

You can clearly see the procedure for making transactions in the following video:

Double entry principle

Reflection of business transactions on accounting accounts by specialists is carried out using the double entry method.

The essence of this method is as follows: for each operation The accountant makes the corresponding entry simultaneously on the debit of one and on the credit of another account.

Posting examples

Currently, a large number of methodological manuals are regularly published for accountants, which indicate the most common entries for a particular type of activity.

Using existing examples, specialists will be able to avoid the most common mistakes when compiling correspondence accounts and posting them to the appropriate accounting registers.

By salary

When preparing entries for operations, the essence of which is to carry out settlements with employees, specialists must make the following account correspondence:

Renting premises

When renting out space or a building, entries are made by both the owner of the fixed asset and the tenant. They prepare correspondence accounts for any action related to the leased property.

The main ones are shown in the table:

Wholesale and retail trade

When carrying out business activities related to the sale of goods, finished products, works or services, legal entities make many transactions.

To reflect transactions in this area in accounting, the following entries must be made:

Assignment agreement

When drawing up this agreement, the accountant of any commercial organization carrying out economic activities in the status of a legal entity must draw up correspondence accounts.

For such operations the following transactions are used:

Cash transactions

Entrepreneurs must document and comply with the CCP in force on the territory of the Russian Federation.

To compile correspondence, the accountant uses the following accounts:

• 50 – cash register;
• 51 – current account;
• 70 – payroll calculations;
• 73 – other calculations;
• 62 – settlements with customers;
• 75 – replenishment of the authorized capital;
• 71 – settlements with accountable persons;
• 91 – reflection of exchange rate differences;
• 94 – reflection of shortages;
• 76 – other payments.

Provision of services

When providing services, business entities draw up acceptance certificates. If a legal entity is a payer of value added tax, it is obliged to write out, according to which VAT is deducted.

The following entries are made in accounting:

With fixed assets

If a business entity has fixed assets on its balance sheet that it uses in carrying out business activities, it must draw up correspondence accounts as follows:

Closing of the year

At the end of each reporting year, the accountant is required to make special entries that will allow some accounts to be closed. This procedure is called balance reform, it represents the zeroing of some accounting accounts.

It is mandatory for specialists to close accounts 90, 91, 99 and prepare the following correspondence:

Taxes and state duties

Each business entity, when conducting business, is faced with the need to accrue and transfer taxes, mandatory payments and fees to the budget. Also, legal entities have to pay a state fee when preparing documents or receiving any services from government agencies.

In accounting, they are required to reflect every business transaction related to taxes, fees and duties:

Loans issued

When accounting for loans, which have recently begun to be actively issued to both full-time employees and business partners, the following entries are made:

Acquiring

In recent years, Russian companies have increasingly begun to use acquiring in their work, which allows them to accept bank cards from buyers (when paying for goods, works or services sold). When carrying out this type of calculation, accountants may encounter various problems that relate to the process of preparing entries.

Using standard invoice correspondence, they will be able to minimize the risk of making errors, which often cause penalties:

Postings in 1C 8.3

In accounting practice, there are a variety of situations when the standard methods used to resolve them do not work for some reason. This happens both in accounting and in working with 1C. In this case, you need to look for other, unusual ways to solve the problem.

One of these methods when working with 1C is the use of manual postings, performing manual operations. In fact, 1C is equipped with an almost exhaustive set of standard tools in the form of section-structured documents and document journals, so that you can use them when making transactions.

Especially if you take into account the structure of document postings in 1C and the possibility of their thoughtless changes during manual operations. Therefore, if you decide to use manual wiring or operation, you must be sure of the need for this and its correctness. But, as we understand, different things happen. For example, you need to close advances on account 60 or 62. Then it is convenient to use manual operation. In the most general case, it is almost painless to use manual operations to calculate taxes, not including VAT. You can post accounts 58, 66, 67, 75, 79, 80, etc.

So, let's consider entering the operation manually.

Let’s open the 1C Accounting 8.3 “Taxi” interface program in the “Enterprise” mode to the desktop.

Then we’ll go to the “Accounting, taxes, reporting” section. Already there we select the menu item “Operations entered manually”.

Let’s create a new line in the operation log by clicking on the “+Create” button. In the drop-down menu, you can specify the type of document being returned: simply abstract, standard, or it will be reversed.

For our example, we will select “Operation”. In the created empty document, we will fill in sequentially all the necessary details of the manually created operation. At first it will be a hat. It is not necessary to fill in the number, because it will be generated automatically. The amount will also be entered after filling out the tabular part.

After filling out the header, add a transaction record by clicking the “+Add” button and fill in the details one by one. We carefully enter the debit accounts and their parameters, selecting the required values ​​from the directories that open. Then we repeat the steps for the loan account and its details.

Let’s check the entered data and create an operation using the “Save and close” button.

A new document will appear in the log of manually entered transactions reflecting our example of interest accounting.

Let's check its wiring by pressing the "Dt-Kt" button.

Operation, manual, performed by hand. These are synonyms for the action we considered in the example of this article.