Enterprise accounting edition 3 0. Accounting for separate divisions

Vladimir Ilyukov

The statement that 1C Accounting 3.0 is intended for accounting is absolutely not informative. We offer you an extended description of this program. It is based on official information published and on personal experience. Before we begin the description of 1C Accounting 8 edition 3.0, let us recall that 1C produces three classes of accounting solutions.

1C Accounting 8 ed. 3.0. There are three versions: Basic, PROF and CORP. All of them are intended for commercial organizations.
1C Accounting 8 autonomous institution. There are three versions: Basic, PROF and CORP. All of them are issued with a self-supporting chart of accounts.
1C Accounting 8 government agency. There are two versions: Basic, PROF.

As you can see, each class has several versions. The subject of our attention is configuration. Without exaggeration, we can say that it is the most widespread and popular program among accountants. The subject functionality of the basic version and the PRO version are the same. The differences in them are not of a subject matter, but of a technical nature; more details here.

Only in the CORP version are intra-company settlements implemented between separate divisions allocated to a separate balance sheet.

The interfaces of all versions are the same. Only the interface of the CORP version differs in the presence of links to “Advisory Note” documents. Let's consider the most important aspects of the subject functionality of the 1C Accounting 8 edition 3.0 configuration.

Registration of business transactions

For ease of access to the necessary documents, the program interface is divided into the corresponding accounting sections: Bank and Cash, Sales, Purchases, etc. They contain links to the relevant types of documents. By clicking on them, the accountant opens their electronic forms for filling out and subsequent posting.

Posted documents form entries in the accounting register. At the same time, according to accounting data, the necessary entries are automatically created in tax accounting registers. That is, there is no need to do any special tax accounting operations.

If all necessary documents have been correctly entered for the reporting (tax) period and months have been closed, then the regulated reporting forms will be automatically filled out correctly.

There are means of monitoring and finding errors in accounting.

Accounting for several organizations

One copy of the program allows you to keep records on behalf of several organizations and individual entrepreneurs. There are two ways to do this accounting.

Single-company accounting. A separate information database is created for each legal entity. Accounting in it is carried out only on behalf of this organization.
Multi-company accounting. One information base describes all organizations on whose behalf records will be kept. This option is available only in PROF and CORP versions.

Multi-company accounting is attractive for organizations that work with a common product range, have common counterparties, warehouses, cost items, and more. This is usually typical for organizations that are part of the same company.

This circumstance is facilitated by the fact that for all organizations described in one information base, the directories “Nomenclature”, “Counterparties”, “Warehouses” and some others are common. They do not need to be duplicated in separate information databases. This saves time and minimizes the risk of entering incorrect directory elements.

Regulated reporting for multi-company accounting is generated separately for all legal entities.

Tax systems in 1C Accounting 8

A notable feature of 1C Accounting 8 edition 3.0 is the fact that any version supports several taxation systems.

OSN, general taxation system, ch. 25 Tax Code of the Russian Federation.
simplified tax system, simplified taxation system, ch. 26.2 Tax Code of the Russian Federation.
UTII, taxation system in the form of a single tax on imputed income for certain types of activities, Ch. 26.3 Tax Code of the Russian Federation.
PSN, patent taxation system, ch. 26.5 of the Tax Code of the Russian Federation (only for individual entrepreneurs).

1C Accounting 3.0 has one chart of accounts. Those accounts on which tax accounting (TA) is automated are marked with the TA sign.

Note that PBU 18/02 has the right not to apply those organizations and entrepreneurs that are allowed by law to use simplified methods of accounting (AC), including simplified accounting statements.

If the taxpayer does not have such a right, then he is obliged to take into account permanent and temporary differences when assessing assets and liabilities in accordance with the requirements established in PBU 18/02. To do this, in the accounting policy of the organization, it is enough to set the flag “PBU 18/02 “Accounting for income tax calculations” is applied.”

The program calculates income tax automatically. It warns in advance of the need to pay it to the budget.

Standard reports do not differ into BU reports and NU reports. The results are displayed in general forms. At the same time, they can easily and clearly control the display of BU, NU, PR (data on accounting for permanent differences) and VR (data on accounting for temporary differences).

There is a very convenient report “Analysis of the state of tax accounting for income tax”. The income tax return is completed automatically . If necessary, the data in it can be corrected.

In cases where the simplified tax system is applied, the legislation gives the taxpayer the right to independently choose the object of taxation.

Income. In cases established by law, the tax rate can be set in the range from 1 to 6%.
Income minus expenses. In cases established by law, the tax rate can be set in the range from 5 to 15%.

The program calculates the tax in connection with the use of the simplified tax system (including the minimum tax) automatically. At the same time, she informs the accountant in advance about the need to pay it to the budget. For the “Income” object, the tax in connection with the application of the simplified tax system is calculated taking into account accrued and paid insurance premiums. For self-employed entrepreneurs, fixed contributions are also calculated automatically.

In the vast majority of cases, expenses in the program are recognized automatically when the conditions for their recognition are met. From the point of view of understanding the mechanisms of their recognition, it is advisable to distribute all these expenses into the following groups.

Expenses whose recognition is determined by program settings. If the configured conditions are met, expenses are automatically recognized for tax purposes. These are material costs, costs of purchasing goods, etc.
Expenses for fixed assets and intangible assets. The conditions for recognizing expenses for the acquisition and construction of fixed assets and intangible assets are predefined in the configurator. There is no need to configure anything specially. In 1C Enterprise mode, they are recognized automatically as they are completed. These are the following conditions: the acquired property is depreciable, it is paid for and put into operation.
Expenses for the benefit of employees. The conditions for recognizing employee expenses (salaries, personal income tax, insurance premiums) are predefined in the configurator. There is no need to configure anything specially. In 1C Enterprise mode, they are recognized automatically as they are completed. That is, after calculating wages (taxes and contributions) and paying wages (taxes and contributions).
Manual recognition or non-recognition of expenses. In practical activities, there may be costs for which the program does not provide special documents. Recognition or non-recognition of such costs in expenses under the simplified tax system is reflected in the document “Records of the book of income and expenses of the simplified tax system.”

Revenue is recognized on a cash basis. If some receipt of funds does not relate to taxable income (for example, a contribution to the management company, prepayment, etc.), then this fact can always be reflected in the receipt of funds document.

The report “Book of Income and Expenses” and “Declaration according to the simplified tax system” are automatically generated based on entries in the accumulation registers of the simplified tax system subsystem.

UTII

The taxpayer may well have transactions that are subject to UTII taxation. If he deems it necessary, then it is for these operations that he has the right to use UTII. The program provides all the necessary settings to reflect activities on UTII.

When combining the main regime with UTII, it is important to correctly calculate the tax for each regime. To achieve this, the legislation obliges the taxpayer to keep separate records of income and expenses related to activities subject to UTII and activities not subject to UTII. This possibility is provided in the program. Expenses that cannot be divided are automatically distributed at the end of the period. The distribution is carried out in proportion to income received from activities subject to UTII and from activities not subject to UTII.

Calculation of UTII and filling out the UTII Declaration occurs automatically.

The taxpayer may well have transactions that are subject to PSN taxation. If he is an individual entrepreneur and deems it necessary, then it is for these operations that he has the right to apply PSN. The program provides all the necessary settings to reflect transactions related to activities subject to PSN.

When combining the main regime with PSN, it is important to correctly calculate the main tax. To achieve this, the legislation obliges the taxpayer to keep separate records of income and expenses related to activities subject to PSN and activities not subject to PSN. This possibility is provided in the program. Expenses that cannot be divided at the end of the period are automatically distributed in proportion to the income received from activities subject to PSN and from activities not subject to PSN.

An entrepreneur has the right to apply PSN only until his total income from all patents exceeds the threshold established by law, sub. 1 clause 6 art. 346.45 Tax Code of the Russian Federation. If it is exceeded, the taxpayer loses the right to apply the PSN and will be required to calculate and pay the main tax. To avoid unpleasant consequences associated with the loss of the right to use PSN, the program contains a KUDIP report - a book for recording the income of an individual entrepreneur, Art. 346.53 Tax Code of the Russian Federation. It is convenient to use to control sales income.

Accounting for separate divisions

The CORP version implements full-fledged accounting for separate divisions.

Divisions that are not allocated to a separate balance sheet are registered in the “Divisions” directory. To do this, in the corresponding division you need to set the “Separate division” flag, specify the checkpoint and other additional parameters.

Separate divisions allocated to a separate balance sheet are legal entities. Because of this, they are described in the “Organizations” directory, indicating the parent organization. On-farm settlements between divisions allocated to a separate balance sheet are recorded using “Advisory Note” documents.

Despite the fact that a division allocated to a separate balance sheet is a legal entity, in accordance with the law it must have accounting policies like the parent organization. Because of this, in 1C Accounting 8 KORP, the accounting policy of the parent organization is automatically translated to all its separate divisions.

A stripped-down version of accounting for separate divisions, and only for those of them that are not allocated to a separate balance sheet, is provided in the Basic version and PROF version. This option only applies to salary calculations for the purpose of preparing and submitting personal income tax reports to various tax inspectorates.

To update this mode, you need to set the “Payroll calculation by separate departments” flag in the salary settings. After this, the “Separate division” flag will be displayed in the elements of the “Divisions” directory. We set this flag, indicate the checkpoint and other parameters.

Mutual settlements with counterparties

Mutual settlements with counterparties are recorded on the appropriate settlement accounts. Three types of analytics (sub-accounts) are attached to these accounts: by counterparties, by contracts and by settlement documents.

Advance payments are offset by registrars of payment, receipt and sale of goods (work, services). In this case, the following methods of crediting advances are available.

Automatically. The program automatically monitors the status of mutual settlements.
According to the document. In bank statements you can indicate one document, and in documents of receipt and sale of goods (works, services) you can indicate one or more documents according to which the debt will be repaid.
Do not repay. When choosing this option, the moment of repayment of the debt will be determined by the accountant.

The same counterparty can act in different roles: supplier, buyer, etc. To do this, in the “Agreements” directory for a given counterparty, you need to describe the corresponding type of agreement: “With the supplier”, “With the buyer”, etc.

The agreement specifies the appropriate payment currency. This is the Russian ruble or any foreign currency. If a foreign currency is specified, then you are asked to select the payment currency: ruble or settlement currency.

In contracts of the type “With the supplier” and “With the principal (principal) for sale”, the organization can act as a tax agent for the payment of VAT.

Inventory accounting

In 1C Accounting 8, inventory records are kept in accordance with PBU 5. Inventory includes goods, materials and finished products. The accounting system and the national accounting system provide for the following methods for assessing inventories upon their disposal.

By cost per unit of inventory.
On average.
FIFO.

Note that the “Average” method is also provided for in BU and NU, clause 18 of PBU 5/01, clause 8 of Art. 254 Tax Code of the Russian Federation. However, the order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n (clause 78) proposed two calculation options.

Based on the moving average.
Based on the weighted average for the month.

At the same time, the NU (clause 8 of Article 254 of the Tax Code of the Russian Federation) does not detail the calculation algorithm based on the average. This means that the chosen option for estimating by average must be reflected in the order on the organization’s accounting policy.

If you decide to evaluate using a moving average, then before starting the “Month Closing” processing, you must cancel the routine operation “Adjustment of item cost”.

To avoid discrepancies between accounting and tax accounting, the method for assessing inventories established in the organization’s accounting policy settings simultaneously applies to both accounting and tax accounting.

1C: Accounting 8 (Edition 3.0). Level 2: Accounting of economic operations

This course meets the requirements of the professional standard “Accountant”, approved by order of the Ministry of Labor and Social Protection of the Russian Federation dated December 22, 2014 No. 1061n!

This course is a continuation of the initial course 1C: Accounting 8. Level 1. In addition to strengthening the basic skills of working with the program, this course provides features for reflecting more complex business transactions in various sections of accounting, and also demonstrates the use of special program capabilities that facilitate heavy accounting weekdays. The features of accounting for those business transactions that were not considered at level 1 are touched upon, such as, for example, accounting for production operations, settlements in currency, currency revaluation, accounting for intangible assets, etc.

This course is intended for students of the course “1C Accounting 8 (rev. 3.0). Level 1”, who decided to thoroughly continue studying the program and the possibility of its application in various sectors of the national economy, as well as practicing accountants who are improving their qualifications.

The course is included in the training program for the certification exam. Its price includes a teaching aid that will help you not to miss a single important moment of the lecture and easily remember the material covered.

Standard program 1C: Enterprise Accounting has become an industrial standard among accounting solutions in Russia and the CIS countries. The system embodies the practical experience of accountants in hundreds of thousands of companies - from small organizations to large corporations and holdings. The new edition 3.0 of the 1C Accounting program was created on the new generation 1C:Enterprise 8 technology platform.

The new edition was developed on the basis of 2.0, using new platform features:

Work in web client and thin client modes;
New options for managing the interface and individual program forms;
Economical use of resources and transfer of the main “computing” load to the server.

As for the methodology for maintaining accounting, tax and regulated accounting, it was inherited from edition 2.0.

Users of the program can keep records via the Internet in the service model through a web browser from the site that provides such a service. At the same time, 1C guarantees secure storage of credentials with complete confidentiality. This model of work is called a “cloud service”, which allows you not to waste resources on supporting servers and tracking new versions of the program caused by changes in legislation. This will allow you to switch from using the program locally to working in the “cloud” and back to local mode with the “migration” of credentials.

The profit growth of any organization directly depends on the success of planning business activities and the effective work of its employees. At the same time, a good financial result depends not only on reducing time and effort to produce a quality product, but also on proper documentation. Thus, if an enterprise expects efficient and well-organized activities, then its management should think about using software that will structure and minimize routine paperwork.

Just For such tasks the 1C: Enterprise program was developed, the capabilities of which allow you to fully keep records of the economic activities of any full-fledged enterprise.

Note: You can download 1C: Enterprise for free from our resource or the official website of the developer. To do this, use the direct links at the bottom of this material. This is a free educational version of the program that can be used, however, with some restrictions.

Thus, having a full-fledged set of accounting programs, you can easily automate many processes occurring within the company, and do this most efficiently and in the shortest possible time. The 1C:Enterprise program platform is as universal as possible, which allows you to use products created on its basis in a wide variety of areas.

Description and capabilities of the software

The latest version of 1C:Enterprise software 8.3 was created taking into account all the previously accumulated experience, which the developers managed to systematize and analyze after the release of version 7.7 (more than six years ago). This confirms the fact that 1C’s products have not ceased to be recognizable, understandable and user-friendly with any level of computer literacy - it just now contains an updated set of functions for various tasks, based on recent innovations in legislation and the changing needs of the business sphere. After all, it has long been no secret that some methods of accounting and generation of reporting documents have undergone a qualitative and semantic transformation, which were necessarily taken into account in the latest version 8.3.

When composing their new product, the authors of the project relied on numerous wishes of interested users in order to make the functions of all programs as efficient and optimal in operation as possible. And to evaluate its capabilities in practice, it is proposed to download 1c Enterprise 8.3 for free in Russian from the official website of the developer.

Scope of application

This program can be used to perform a variety of tasks in most commercial enterprises and almost any budgetary organization. In any case, the software will be equally productive and useful for automating routine accounting processes.
Configuration "Trade Management", which is part of 1C: Enterprise, will help to easily automate many financial processes occurring within an organization, for example, greatly facilitate the planning and analysis of trading operations, and simplify the maintenance of management and operational accounting.

In such a case, you may also find the extensive capabilities of “1C: Enterprise Management” useful, which facilitates the process of implementing end-to-end management accounting either for all companies that are part of a large company, or for each of them separately.

With it, your employees will be able to easily organize the process of filling out primary template forms related to business documentation: warehouse, trade and purchasing, productive, financial and other types of necessary documents. And also speed up the registration of business transactions.

Especially among domestic commercial structures, an updated version of the software is in demand, which is distinguished by a well-thought-out mechanism of operation and the versatility of its use within a wide variety of organizational forms. With its help, you can almost completely automate not only tax accounting, but also accounting, as well as the natural generation of regulated reporting.

It doesn’t matter what exactly your organization specializes in: building its own production, trading at the wholesale level or engaged in retail sales, providing any services, conducting commission or sub-commission trading - in any case, there is already a competent solution for you to automate reporting , which is called 1C: Enterprise, which can be downloaded for free in Russian.

Additional program features

You can independently regulate the accounting methodology, based on the existing accounting policy framework, and generate the necessary reports in the required sections. In the new version of the program, the process of registering business transactions occurs simultaneously in the required sections of quantitative, analytical and currency types of accounting, as well as in the area of accounting accounts. Tax and accounting, even in the free educational version of 1C:Enterprise, fully comply with all currently relevant laws.

Conclusions: Thanks to its versatility and flexibility, the proposed software will be most effective in a wide variety of applications. It will help you: easily automate the process of carrying out economic and organizational activities, correctly fill out regulated reporting forms, quickly calculate salaries, control the progress of accounting with the presence of several charts of accounts at once, conduct arbitrary accounting measurements, simplify the efficiency of managing an organization, perform financial analysis processes, overall planning and budgeting of the company more effective.

The last one The Russian version of 1C:Enterprise 8.3 can be downloaded for free with support for all current reporting documents, and its educational version will clearly demonstrate the entire range of capabilities of the basic version of the software, and will also allow you to learn programming for 1C platforms.

As the 1C company reports in official letters, from 2014 it is planned to discontinue support for the product “” 2.0. This means that 1C will stop releasing updates for this program, including regulated reporting.

The vendor recommends transferring its clients’ information systems to a new version of the program - 1C Accounting 3.0 (8.3). This program is a fully functioning full version of the program, the official release of which was released more than a year ago.

What is needed for this? Let's look at step-by-step instructions for updating or migrating from the 1C Accounting program from 2.0 to 3.0.

You can read more about the new version of the program on the page.

Before switching from 1C 8.2 to 8.3, you need to make sure that the correct versions of programs (configurations and platforms) are installed in the company.

Installing update templates

You must install this before updating the program. Where can I get the accounting update installation file? Subscription holders should not have any problems with this.

After downloading the update, open the archive:

Get 267 video lessons on 1C for free:

Launch the setup.exe file from the archive and click next 3 times:

The update has been unpacked!

Preparing for the update

Updating the configuration to version 3.0 possible starting from version 2.0.35.6. Users who have an earlier version of the configuration installed must first update the configuration to a version no lower than 2.0.35.6.

The new edition is supported by the platform 1C version 8.2.15 and higher.

Accounting version 3.0 is available for updating to clients who have a license for the program version 2.0 and an ITS subscription from 1C. If you need to switch from 2.0 to 3.0, contact an experienced 1C 8 programmer.

First, you need to make sure whether your configuration is typical. If you do not have support installed when you open the configuration (there is no lock on the configuration), do not under any circumstances try to update the configuration yourself, there is a risk of data loss. Refer to .

The configuration must have support installed (with a lock):

Before updating, make a backup copy of your database!

Program update

After the preparatory stage has been completed and you understand that it is possible, we will proceed to the update.

The transition to edition 3.0 is performed as an update of the configuration version using the configurator.

To do this, you need to open 1C 8.3 in configurator mode, open the configuration: