1c 8.3 document the entrepreneur's expenses. How to reflect the personal funds of an entrepreneur in accounting

The topic of cash transactions was also touched upon. For those individual entrepreneurs who, for their own purposes, decided to keep accounting (since the law does not oblige this), the author offers a theoretically justified and practically easily implemented approach. Some issues of accounting for Russian individual entrepreneurs using the double-entry method. I was inspired to write this note by the fact that in all accounting forums, with enviable constancy, questions arise regarding the reflection in the accounting of individual entrepreneurs of operations related to cash, the so-called "cash", and their own funds taken out of the entrepreneur's pocket from time to time and invested in the business, as well as from time to time withdrawn from the business for their own needs and for the needs of the family.

Own funds SP in 1s accounting 8

Recently, for those individual entrepreneurs who use an accounting program, it became possible to display their own funds without much effort. Since November of last year, starting with the version of the program "3.0.37.25", it is possible to take into account the individual entrepreneur's own money.

Info

If, for example, an entrepreneur puts his money in the cash register, then a document called "Cash Inflow (CRP)" is created with a transaction type called "Entrepreneur's personal funds". Screen 1 In the reporting document, you must specify the amount invested, the person who contributes the funds, the basis and application.

Attention

Therefore, many merchants doubted the legality of spending cash proceeds for personal purposes. Now there is no doubt about the legitimacy of such operations.

account ip

An accounting policy can also be such a document. We note that today an individual entrepreneur has no obligation to develop an accounting policy for accounting purposes. At the same time, there is no legislative prohibition for drawing up an accounting policy by individuals engaged in entrepreneurial activities without forming a legal entity. In addition, the draft “Changes to RAS 1/2008 “Accounting Policy of an Organization” has been published on the website of the Ministry of Finance of Russia (http://minfin.ru/ru/perfomance/accounting/development/project/). The norms of PBU 1/2008 are proposed to be extended to individual entrepreneurs, if they keep accounting records in accordance with the legislation of the Russian Federation.
The answer was prepared by: Expert of the Legal Consulting Service GARANTprofessional accountant Bashkirova Iraida Quality control of the answer:Reviewer of the Legal Consulting Service GARANTAuditor, member of the RSA Gornostaev Vyacheslav December 9, 2016

Accounting and legal services

This is just our case, and we must reflect this operation in the accounting. Remembering that an individual entrepreneur invests his own money, and by no means someone else's, we must reflect the receipt of money to the current account in correspondence with the capital account. Now we need to decide which account from the chart of accounts of the Ministry of Finance to use for this purpose, given that the Ministry of Finance does not dominate us in this matter? The answer will be - any one intended for capital accounting, to choose from 80 to 89, calling it, so as not to be confused, for example, “Equity capital” or “Capital in business”. The selection criterion is only how the program works with this account. It is clear that there are no accounts 85, 87, 88, 89 in the program, and entering one of them is unnecessary gestures. Of the other accounts, I consider 84 to be the most preferable, as it has the greatest functionality when processed by the program.

How to reflect the payment of money to an entrepreneur in tax accounting

September 27, 2017 The current account plays an important role in the activities of the IP. This is a kind of key to new opportunities: its presence allows a businessman to reach a qualitatively new business level, expand his client base, attract large suppliers to cooperation, etc.

But, when opening a current account, many entrepreneurs face questions about how to use it correctly. For example, if an individual entrepreneur has deposited money into a current account, what entries should be reflected in accounting? Is it possible to replenish the current account of an individual entrepreneur from a businessman's bank card? You will find answers to these and other questions later in the article.

Depositing personal funds SP to the cash desk You can familiarize yourself with the document on the information and legal portal "Garant" www.garant.ru.

Navigation

This method is most common for reflecting the costs of litigation. State duties in 1s 8.3: postings and reflection in examples State duty when buying a car as a fixed asset State duties can also be paid when buying fixed assets. For example, when buying a car from another country, we need to clear it through customs. In the future, the already cleared car is registered with the traffic police.

Consider the example of buying a car for 800,000 rubles. Its arrival must be formalized in the "OS and intangible assets" section, since it is the main tool.

The document created two movements - for the principal amount and for VAT. In order to reflect the state duty for our car in the program and associate it with it, it is necessary to draw up the document “Receipt of additional.

expenses." It can also be found in the "OS and NMA" section. On the first tab of the document, we indicate that the amount of the fee will be 7,000 rubles without VAT.

How to spend money on personal needs

An example of how to fill out an outgoing cash order is shown below. How to make a purchase for cash in accounting Entrepreneurs rarely separate money into those involved in business and those intended for personal needs. Especially now, when it is allowed to freely take any amount of cash for personal spending. Therefore, a situation may arise when you paid for the purchase necessary for the business with personal money. Can these costs be deducted for tax purposes? Let's figure it out. According to paragraph 1 of Article 221 of the Tax Code of the Russian Federation, in order to account for expenses as part of the personal income tax professional deduction, expenses must be actually incurred and documented.

In addition, they must be directly related to generating income. Documents confirming expenses will also be required if you apply the simplified tax system with the object of income minus expenses.

This exemption applies to all individual entrepreneurs, regardless of the taxation system. We talked about the pros and cons of refusing to issue cash documents in a separate article on p. sixteen.

Note that in order to exercise the right not to draw up "receipts" and "consumables", you need to issue an appropriate order, its sample is given in the previous article. When to comply with the cash limit Entrepreneurs entering into business transactions with organizations and other entrepreneurs must comply with the cash limit.

Currently, it is 100,000 rubles. and applies not only during the period of the contract, but also after the expiration of its validity (clause 6 of Directive No. 3073-U). For example, if after the termination of the lease agreement, the tenant has a debt, then he will be able to pay off this debt in cash only within 100,000 rubles.

How to reflect the personal funds of an entrepreneur in accounting

If you started working with an IP from scratch, then everything is simple, but if you came to work with an already existing IP, then many may have questions about what to do with account balances 70, 71, 75, 76, 66 and others, where the counterparty is the entrepreneur himself, since the previous accountant did not read all of the above, and kept records, how will God put it on his soul? The answer is simple - since, in relation to himself, an individual entrepreneur cannot be an employer-employee, founder-enterprise, debtor-creditor, borrower-lender, you need to understand that his own funds appear here, and close all claims and obligations taken into account on these accounts for the IP counterparty, in correspondence, again with the capital account, in our case, as we agreed, with the 84th.

How to reflect the personal funds of an entrepreneur in accounting

Officially, you will not record the receipt or expenditure of cash. And you can keep personal records in your notebook. If you have come to the conclusion that it is more expedient for you to continue keeping cash documents, then issue an expenditure cash order in the form No. KO-2 (approved by the Resolution of the State Statistics Committee of Russia dated 18.08.98 No. 88) to issue money from the cash desk for personal needs.

As a basis for payment in such a document, you can indicate either “Issuance of funds to an entrepreneur for personal needs” or “Transfer to an entrepreneur of income from current activities”. Then, do not forget to reflect the issued "consumable" in the cash book.

Its unified form No. KO-4 was approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88. Example 1. IP Selenin R.V. I was going on vacation with my wife.
To pay for the tour, he took money from the cash desk in the amount of 65,000 rubles.

To account for the income and expenses of individual entrepreneurs, you can use special supplies of the basic version of "1C: Accounting 8" *: "1C: Entrepreneur 8" and "1C: Simplified 8". How to set them up for accounting, says S.A. Kharitonov, Doctor of Economics, Professor of the Financial Academy under the Government of the Russian Federation.

Note:

"1C:Entrepreneur 8"

"1C: Simplified 8"

• personal income tax of an entrepreneur
• USN

Enterprise ->

About the possibilities of "1C: Accounting 8" for individual entrepreneurs

Note:
* Note that 1C provides free support for basic versions of 1C:Enterprise 8 software products.

Individuals can carry out entrepreneurial activities without forming a legal entity. To do this, they must register in the prescribed manner as individual entrepreneurs. From the moment of state registration, individual entrepreneurs become business entities, and they have an obligation to pay taxes on income received as a result of entrepreneurial activities. The procedure for taxation of such income depends on the applicable tax regime. There may be several options in accordance with the Tax Code of the Russian Federation:

• payment of UTII for certain types of activities in accordance with Chapter 26.3 of the Tax Code of the Russian Federation;
• application of the simplified taxation system in accordance with Chapter 26.3 of the Tax Code of the Russian Federation;
• payment of personal income tax in accordance with Chapter 23 of the Tax Code of the Russian Federation (hereinafter referred to as the general taxation regime). If individual entrepreneurs do not apply special tax regimes, then they are recognized as taxpayers for their entrepreneurial activities on the basis of Chapter 23 "Individual Income Tax" of the Tax Code of the Russian Federation (hereinafter referred to as the "general taxation regime").

In the latter case, the calculation of the tax base at the end of each tax period is based on the data on accounting for income and expenses and business transactions in the manner determined by the Ministry of Finance of Russia (clause 2, article 54 of the Tax Code of the Russian Federation).

The current procedure for accounting for income and expenses and business transactions for individual entrepreneurs was approved by a joint order of the Ministry of Finance of Russia and the Ministry of Taxes of Russia of August 13, 2002 No. 86n / BG-3-04 / 430. It provides that accounting for transactions on income received and expenses incurred is carried out by individual entrepreneurs by recording in the Book of Accounting for Income and Expenses and Business Operations of an Individual Entrepreneur (hereinafter - KUDiR) transactions on income received and expenses incurred. Entries in KUDiR are made in a positional way at the time of transactions based on primary documents.

KUDiR consists of six sections, including more than twenty tables. Filling in each table and summarizing the data for calculating the tax base is a non-trivial task, and requires from an individual entrepreneur very good knowledge not only in the field of taxation, but also in accounting.

In order for the maintenance of KUDiR not to become the "main goal" of entrepreneurial activity, it is necessary to automate accounting. "1C: Accounting 8" supports the accounting of different taxation regimes, incl. and payment of personal income tax by individual entrepreneurs. To facilitate the start of accounting, a special delivery "1C: Accounting 8" has been released "1C:Entrepreneur 8". It allows you to automate the accounting of income and expenses and business transactions of individual entrepreneurs and automatically generate KUDiR in accordance with the established procedure. In addition, the program allows you to automate calculations for a number of taxes, the payer of which is recognized as an individual entrepreneur, in particular, for VAT, UST, etc.

At the same time, in case of switching to a simplified taxation system, an individual entrepreneur using the special delivery "1C:Entrepreneur 8" does not need to change the accounting program, it is enough to change the settings. And this is despite the fact that for organizations and entrepreneurs using the simplified tax system, 1C has released another special delivery of 1C: Accounting 8 - "1C: Simplified 8". The fact is that both special deliveries ("1C: Entrepreneur 8" and "1C: Simplified 8") are a specially pre-configured version of the basic version of the Enterprise Accounting configuration. They differ from each other and from "1C: Accounting 8" in demo bases and in the fact that the developers initially set up each program in such a way as to simplify the accounting of business activities as much as possible, depending on the applied taxation system, to make the work transparent, understandable and efficient. There are two special interfaces for this:

• personal income tax of an entrepreneur(the main interface of the program "1C: Entrepreneur 8");
• USN(the main interface of the program "1C: Simplified 8").

In each interface, the developers included only those objects that are necessary for keeping records of the entrepreneurial activities of an individual entrepreneur, and organized work with them in such a way as to request only that information that is directly and directly related to the corresponding taxation regime.

The transition from one program to another is very simple - it is enough in a special form opened by the menu command Enterprise -> Applied taxation systems, change the applied taxation system, and specify the parameters of a new accounting policy or change the interface.

For entrepreneurs who are payers of a single tax on imputed income for certain types of activities (UTII), it is possible to keep separate records of business transactions by types of activities subject to personal income tax (or STS) and UTII.

Both special deliveries of "1C: Accounting 8" ("1C: Entrepreneur 8" and "1C: Simplified 8") provide such accounting by additionally configuring their parameters. Such a setting can be performed both during the period of application of the general taxation regime, and during the period of application of the simplified tax system.

About account policy settings

"1C: Entrepreneur 8" and "1C: Simplified 8" are customizable software products, i.e. they provide the ability to control the behavior of the program when registering in the information base of business operations, depending on the accounting policy settings.

Regarding the term "accounting policy", we note that in relation to the "Enterprise Accounting" configuration, an accounting policy means a set of parameters that control the behavior of the program. The accounting policy parameters are the taxation system, the nature of the activity of an individual entrepreneur, the main type of activity, etc.

Accounting policy settings are stored in the program in the information register Accounting policies of organizations(menu Enterprise -> Accounting policy -> Accounting policy of organizations). Consider them in relation to a special delivery "1C:Entrepreneur 8".

The first entry in this register is usually made when working with the start helper when filling out the form. Accounting policy(see fig. 1).

Rice. one

When filling out this form in the section Primary occupation you must specify Main nature of activity individual entrepreneur and Main nomenclature group.

The main nature of the activity is indicated in the details Nature of activity choosing a value from the proposed list:

• Wholesale;
• Retail;
• Retail trade subject to UTII;
• Production (works, services);
• Services subject to UTII.

The main nomenclature group is indicated in the requisite as a character string. This information is included in the directory. Nomenclature groups.

If, according to the certificate of state registration, an individual entrepreneur plans to carry out several types of activities, then . Later we will dwell on the features of additional configuration of accounting policy parameters in this case.

If one or more types of ongoing business activities are transferred to UTII, then to enable the mechanism for separate accounting for income and expenses in the section tax accounting checkbox must be checked The organization is a payer of a single tax on imputed income (UTII).

Under the general taxation regime, an individual entrepreneur is recognized as a taxpayer for value added tax. If, in addition to sales transactions taxed at a rate of 18% (and / or 10%), an individual entrepreneur plans to carry out sales transactions that are not subject to VAT and / or taxed at a rate of 0%, then in section tax accounting checkbox must be checked .

Due to the fact that from January 1, 2008, a single quarter tax period was established for all VAT taxpayers (Article 163 of the Tax Code of the Russian Federation as amended by Federal Law No. 137-FZ of July 27, 2006), the requisite VAT tax period not available for editing.

In fact, the set of accounting policy settings is not limited to those offered by the start assistant. For other parameters, the program automatically sets the default values. Perhaps these values ​​suit the individual entrepreneur, but perhaps not. In this regard, when mastering the program, it is recommended to open the entry form and analyze the set parameters.

All accounting policy settings are divided into groups according to their intended purpose. The parameters of each group are summarized on separate tabs.

Accounting options

Particularly on the tabs Accounting and Production placed parameters that control the behavior of the accounting subsystem.

Yes, on the tab Accounting are indicated (see Fig. 2):

• method of valuation of goods intended for retail sale (possible values By purchase price(default) or By selling price);
• the procedure for writing off expenses from account 26 "General business expenses" (by default, expenses at the end of the month are transferred from account 26 "General business expenses" to account 20 "Main production").

Rice. 2

The third option on this tab specifies how inventory is valued in the warehouse. When keeping records of the expenses of an individual entrepreneur, only one method is possible - FIFO *, so the details are not available for change.

Note:
* A method for evaluating materials, in which, regardless of which batch of materials is released into production, materials are first written off at the price of the first purchased batch, the second, etc., in order of priority, until the total material consumption is obtained. - Ed. .

Cost Accounting Options

On the tab Production parameters for accounting for production costs are specified. They are used in the event that entrepreneurial activity is related to the production of products, the performance of work, the provision of services.

On a nested tab Accounts 20.23 indicates the order in which the program should be guided by the distribution of the costs of the main and auxiliary production (see Fig. 3).

Rice. 3

By default, the program distributes these costs according to the following rules:

• production costs - . There is no alternative;
• expenses for the provision of services to third-party customers - According to the planned cost of production and revenue. Alternative options: By planned production cost, By revenue;
• expenses for rendering services to own divisions - According to the planned production cost. Alternative options: By output volume, By planned production cost and output volume.

On a nested tab Accounts 25, 26 the method of distribution of overhead costs, as well as general business expenses, if they are debited to account 20 "Main production", is indicated.

Depending on the specifics of the production activities carried out by an individual entrepreneur, different distribution bases may be used in the distribution of overhead and general business expenses.

The cost allocation base is set in the information register Methods for allocating indirect costs of organizations in a collumn Distribution base.

Distribution can be done by one of the following methods:

• Issue volume- the quantity of products released in the current month, services rendered is used as the distribution base;
• Planned cost- the planned cost of products released in the current month, services rendered is used as the distribution base;
• Salary- the amount of expenses reflected in cost items with the type Salary;
• Material costs- the amount of expenses reflected in items with the type Material costs;
• Revenue- the amount of proceeds from sales for each item group is used as the distribution base;
• Direct costs- data on the amount of direct costs for each item group are used as the distribution base;
• Selected direct cost items- data on specific direct cost items are used as the distribution base (cost items are indicated in the column List of cost items).

The distribution method can be set up to the unit and cost item. This may be required when different types of expenditure require different allocation methods.

If you need to set one general distribution method for all general and general production expenses, then when setting the distribution method, you do not need to specify the cost account, department, and cost item. Similarly, a general method of distribution is established for all expenses recorded in one account or for one unit.

When establishing the distribution method, the date from which it is applied is indicated. If the established method needs to be changed, a new entry is made in the register indicating the new method of distribution and the date from which the new method should be applied.

The program "1C: Entrepreneur 8" supports two ways of accounting for finished products (works, services): with and without using account 40 "Output of products (works, services)". In the first method, it is assumed that the output of products (works, services) during the month is estimated at the planned cost.

In accounting, the release is reflected by an entry from the credit of account 40 to the debit of account 43 "Finished products" (to the debit of account 90.02 "Cost of sales" - for works, services). At the end of the month, the actual production costs are debited from the credit of account 20 to the debit of account 40, and the actual cost of goods sold (works, services) is adjusted for the amount of the difference.

In the second method, the actual costs are debited from account 20, bypassing account 40.

The output accounting method is indicated on the subtab Release of products, services. By default, it is considered that the account is kept Without using account 40. But if the organization decided to evaluate the output at the planned cost, the value of the method should be changed.

If an individual entrepreneur is engaged in the production of multi-processed products, then on the nested tab redistribution it is necessary to indicate the sequence of redistribution (see Fig. 4). At the same time, in the register of information Counter production of products (services) and write-off of products for own needs describes the rules for closing expense accounts.

Rice. 4

Entering information for accounting expenses by type of activity

On the tab Entrepreneur the parameters of the main type of activity of an individual entrepreneur are indicated, as well as information on the types of activities carried out (see Fig. 5).

Rice. 5

The main nature of the activity (the value of the attribute Nature of activity) and the main item group (the value of the attribute Nomenclature group (type of goods, works, services)) are used as default values ​​when reflecting the receipt of goods (works, services) in the information base of operations, if at the time of data entry it is not known what type of activity this receipt refers to.

If an individual entrepreneur carries out several types of activities, then check the box An entrepreneur keeps records of several types of activities, and in the directory Types of activities of entrepreneurs describe all activities (including the one indicated as the main one).

Parameters for accounting for VAT settlements

On the tab VAT parameters for accounting for value added tax calculations are specified.

The program supports two variants of VAT accounting, which are conditionally called "normal" and "simplified".

In the first option, special documents of the VAT accounting subsystem are used to determine the amounts of tax deductions.

The second option provides for the acceptance of "input" VAT for deduction immediately upon registration of the supplier's invoice when posting documents with the help of which the receipt of goods (works, services) is reflected in the information base. The second option is less time-consuming, but it is recommended to use it when an individual entrepreneur carries out activities that do not have any tax features. In particular, if certain types of activities of an individual entrepreneur are not transferred to the payment of UTII, the individual entrepreneur does not carry out capital construction, etc. However, if such features take place, the program allows them to be taken into account, but already manually.

By default, the program applies the first VAT accounting option. To switch to the second one, in the accounting policy settings, you must check the box Simplified VAT accounting.

Currently, the tax base for sales transactions is determined "by shipment", so the value of the attribute The moment of determining the tax base on a nested tab VAT accounting not available for editing.

The tab has two more checkboxes. Purpose of the checkbox The organization carries out sales without VAT or with VAT 0% we explained above.

Regarding the second checkbox Calculate VAT on shipment without transfer of ownership we note the following. After Federal Law No. 119-FZ of July 22, 2005, introduced amendments to Article 166 and Article 167 of the Tax Code of the Russian Federation, two points of view were formed on the issue of calculating VAT on operations of transferring goods for sale. According to the first, which was unofficially expressed by representatives of the tax authorities, the tax base must be determined at the time the goods are shipped to the commission agent. According to the second, which is currently followed by most experts, when goods are shipped to a commission agent, there is no reason to charge VAT, since there is no object of taxation - the sale operation itself. In connection with the above, the sign of VAT accrual on shipment of goods without transfer of ownership is not set by default.

If VAT accounting is carried out in the "usual" way, then on the nested tab Settlement Accounting you can specify a strategy for determining the amount of input and output tax in complex situations (see Figure 6). With regard to "input" VAT, situations are implied when part of the tax amount can be deductible, and part is not (for example, expenses relate to transactions that are not subject to VAT). By default, the program will consider as paid first the values ​​for which VAT cannot be taken into account. With regard to "output" VAT, situations are implied when sales transactions are taxed, including at a rate of 0%. By default, it is considered that goods (works, services) sold at a VAT rate of 0% are paid last.

Rice. 6

On a nested tab Amount differences only one attribute is available for change, in which, using the checkbox, you can set the mode in which the program will generate invoices for settlements in arbitrary units in rubles. By default, this mode (checkbox) is not set.

Parameter of tax accounting for income and expenses under the simplified tax system

If an individual entrepreneur who already carries out entrepreneurial activities under the general taxation regime decides to switch to the simplified tax system, the register Accounting policies of organizations you need to enter a new entry. In this entry, you must indicate to which period it belongs, change the taxation system to Simplified, fill in the tabs of the simplified tax system and the FSS (if a decision is made on the voluntary payment of contributions to the Social Insurance Fund of the Russian Federation).

The procedure for filling out these tabs for an individual entrepreneur does not differ from the procedure for filling them out by organizations *.

Parameters of tax accounting for UTII

If an individual entrepreneur for certain types of activities is transferred to the payment of UTII, then, depending on the date such a transfer occurred, either in the form of an accounting policy entry for the next year, or in an additional entry dated from the beginning of the corresponding quarter, you should check the box UTII for certain types of activities and fill in the UTII tab.

If an individual entrepreneur applying the general taxation system is transferred to pay UTII, then on this tab you must specify:

• whether an individual entrepreneur is recognized as a UTII payer for retail trade. By default, it is considered to be recognized (the flag is set Retail trade is subject to a single tax on imputed income);
• or Per month(default value);
• Sales revenue(default) or Income from sales and non-operating.

If an individual entrepreneur applying the simplified taxation system is transferred to pay UTII for certain types of activity, then on the UTII tab it is necessary to indicate (see Fig. 7):

• whether an individual entrepreneur is recognized as a UTII payer for retail trade (recognized by default);
• what method is used to allocate expenses that cannot be directly attributed to the types of activities subject to UTII, - For the quarter(default) or Cumulative total since the beginning of the year;
• what is used as the basis for allocating such costs: Sales income (BU), Total income (NU) or Income accepted (NU).

Rice. 7

For distribution method Total income (NU) as a base, the sum of all incomes of an individual entrepreneur, determined on a cash basis, is used - this is the value of the indicator Income - total KUDiR (we remind you that in the current version of the KUDiR form approved by the Ministry of Finance of Russia, this indicator is not available).

For distribution method Income accepted (NU) the base is the amount of income of an individual entrepreneur taken into account when determining the tax base for a single tax paid under the simplified tax system (indicator Income from KUDiR) plus income related to activities subject to UTII (also determined on a cash basis).

All taxpayers using the simplified taxation system (STS) are required to keep a book of income and expenses (KUDiR). If you do not do this, or fill it out incorrectly, you can get a considerable fine (Article 120 of the Tax Code of the Russian Federation). This book is printed and handed over to the tax office at their request. It must be stitched and numbered.

Before you start creating this book of income and expenses in 1C 8.3, check the program settings. If you have problems with the formation of KUDiR and some expenses do not fall into the book, carefully double-check the settings. Most of the problems lie here.

Where is the book of income and expenses 1C 8.3? In the "Main" menu, select the "Settings" section item.

You will see a list of configured accounting policies by organization. Open the position you need.

In the form of setting up an accounting policy at the very bottom, click on the hyperlink "Setting up taxes and reports".

In our example, the “Simplified (income minus expenses)” taxation system is selected.

Now you can go to the "STS" section of this setting and set up the procedure for recognizing income. It is here that it is indicated which transactions reduce the tax base. If you have a question why the expense does not fall into the book of expenses and incomes in 1C, first of all, look at these settings.

Some items cannot be unflagged as they are mandatory. Other flags can be set based on the specifics of your organization.

After setting up the accounting policy, let's move on to setting up the printing of KUDiR itself. To do this, in the "Reports" menu, select the item "Book of income and expenses of the STS" of the "STS" section.

You will see the ledger report form. Click on the "Show Settings" button.

If you need to detail the records of the received report, check the corresponding flag. The rest of the settings are better to check with your tax office, having learned the requirements for the appearance of KUDiR. In different inspections, these requirements may differ.

Filling in KUDiR in 1C: Accounting 3.0

In addition to the correct settings, before the formation of KUDiR, it is necessary to complete all operations for closing the month and check the correct sequence of documents. All expenses are included in this report after they are paid.

The R&D accounting book is generated automatically and quarterly. To do this, click on the "Generate" button in the form where we just made the settings.

The book of income and expenses contains 4 sections:

• Section I This section reflects all income and expenses for the reporting period on a quarterly basis, taking into account the chronological sequence.
• ChapterII. This section is filled out only with the form of the simplified tax system "Income minus expenses". It contains all the costs of fixed assets and intangible assets.
• ChapterIII. It contains losses that reduce the tax base.
• ChapterIV. This section displays amounts that reduce tax, for example, insurance premiums for employees, etc.

If you configured everything correctly, then KUDiR will be formed correctly.

Manual adjustment

If, nevertheless, KUDiR was not filled in quite the way you wanted, its entries can be corrected manually. To do this, in the “Operations” menu, select the item “Entries in the book of income and expenses of the simplified tax system”.

In the opened list form, create a new document. In the header of the new document, fill in the organization (if there are several of them in the program).

This document has three tabs. The first tab corrects entries in section I. The second and third tabs correct entries in section II.

If necessary, make the necessary entries in this document. After that, KUDiR will be formed taking into account these data.

Analysis of the state of accounting

This report can help you visually check the correctness of filling out the book of income and expenses. To open it, select the item "Accounting analysis according to the simplified tax system" in the "Reports" menu.

If the program keeps records for several organizations, you need to select the one for which the report is required in the report header. Also set the period and click on the "Generate" button.

The report is divided into blocks. You can click on each of them to get a breakdown of the amount.

It's no secret that these times are not the best for small businesses. However, a large number of individual entrepreneurs not only keep afloat, but also actively develop.

One of the main differences between the activities of an individual entrepreneur and an LLC is the possibility of using the funds received as a result of their activities without restrictions for the entrepreneur's personal purposes. But in order to develop their business, a private trader sometimes also has to pay the expenses of an individual entrepreneur from his own pocket.

This fact could not be ignored by the software developers of the 1C company, having adapted the 1C: Accounting program for the needs of individual entrepreneurs, adding the ability to reflect such expenses. In the "Purchases" section, the "Purchases" group, there is a new document "Entrepreneur's expenses" (Figure 1).

Picture 1

By going to the document, the entrepreneur can reflect his out-of-pocket expenses by entering data on the purchased materials and services, payment for which came from his personal funds. At the same time, the document after the transaction does not make any changes to the cash balances, but registers expenses in tax accounting. So, when applying the USN tax regime (Income minus expenses), an entry will be formed in the Book of Income and Expenses. (Figures 2, 3, 4).

Figure 2

Figure 3

Figure 4

To control such expenses, there is a printed form "Register of expenses", which can be accessed directly from the document "Entrepreneur's expenses" (Figure 5). This document will allow you to analyze the costs in the context of the nomenclature.

Figure 5

In addition, there is the possibility of transferring non-cash funds to the IP account. To do this, in the document "Debit from the current account" there is a type of operation "Personal funds of the entrepreneur".

If an entrepreneur wishes to deposit personal funds to the cash desk, he will find a similar type of operation in cash documents.

Thus, the IP will already be able to objectively evaluate the results of activities, taking into account the costs from its own funds.