Process designer 1C management. Business processes

Since 2011, all enterprises that maintain accounting records must create a reserve for doubtful debts. Now let’s look at how reserves are accounted for in the 1C Accounting 8 program for doubtful debts.

The process of creating a reserve in accounting is described in detail, so the reserve in 1C is formed on the basis of the algorithm for creating a reserve in tax accounting. This is stated in Article 226 of the Tax Code of Russia.

The debt is not entered into the reserve if its payment period expired less than forty-five calendar days ago;
- If the payment delay is from 45 to 90 days inclusive, then half of the total debt is added to the reserve;
- If the delay is more than 90 days or more, then the full amount of the debt is added to the reserve.
However, there are still restrictions in tax accounting, which amount to 10 percent of total revenue. As a result, certain disagreements may arise in tax and accounting.

In order to record reserves for doubtful debts in 1C, you need to configure the program.
First make the base settings. To do this, go to the tab called “Directories and accounting settings.” Then select “Accounting Options”, which is located in the “Accounting Setup” section.

Next, in order for the buyer’s debt to be considered overdue, you need to set a certain period on the tab called “Calculations”. Please note that if the agreement with a specific client specifies a different period, then the program will take into account exactly this period under the contract. If a specific time is not specified in the agreement, then the one set in the accounting parameters will be taken into account.

Now let’s configure the accounting policy. To implement this operation, in the section, select the item called “Accounting Policy”, and then on the tab called “Reserves”, to create a reserve in tax and accounting, you need to check the necessary boxes.

From now on, at the close of each month, the accounting program, taking into account overdue debt, will create a reserve if necessary.

In the process of calculating the reserve, the following is formed - “Dt 91.02 Kt 63”.

In the corresponding help you can view the calculation of the reserve. In particular, you can separately view the calculations for tax and accounting, and also separately view the differences that arise if the amount of the reserve does not match in accounting and tax accounting.

The program will also reduce the reserve amount if the client pays part or all of his debts. In this case, the following posting will be generated: “Dt 63 Kt 91.01”.

Very often there is a need to reserve goods in a warehouse for a specific client, and now we will look at two options for the reservation process in the 1C8 “USP” program.

Let's look at the first method using document "Buyer's order". So, in order to reserve goods in the warehouse for a specific client, you need to use the document "Buyer's order", where in the table section in the column "Accommodation" indicate the warehouse where you want to reserve the goods.

If the product is not in stock, then it cannot be reserved, but it can be reserved in the receipt document by specifying the document "Order to supplier" or "Internal order" which contains the required product. And as soon as the goods according to these documents arrive at the warehouse, they will automatically go into reserve for our counterparty!

Thus, after the document is processed, the goods will be reserved for the counterparty until the goods are sold. You can check the goods in reserve using a report “Analysis of the availability of goods in warehouses” Menu Reports\Inventory (Warehouse)\Analysis of goods availability in warehouses .

In order to remove an item from reserve, there are two methods:

1. Ship the goods to the counterparty with a document “Sales of goods and services” indicating in the tabular part of the document "From reserve".
2. Document. Menu\Documents\Sales\ Closing customer orders.

Let's consider the first method, based on the document "Buyer's order" let's enter the document “Sales of goods and services”.

We check where the goods were written off from:

Thus, the goods were written off from the reserve.

Let's consider the second option, use the document "Closing customer orders". Menu\Documents\Sales\ Closing customer orders .

This document can be filled out automatically using the button "Fill in", that is, add several documents at once to the tabular section using certain selections, or you can manually specify the document "Buyer's order" in the tabular part of the document. When posting, goods that were in reserve will become available in stock.

Let's look at the second method using document "Reservation of goods", it is recommended to use if not indicated in the tabular part of the document "Buyer's order" warehouses. Let's go to Menu\Documents\Sales\Reservation of goods.

Fill out the document in the document header "Buyer's order", and the tabular part is filled in using the button "Fill in" according to the balances. Nomenclature from the document "Order" will be transferred to the document "Reservation of goods". When posting a document, the goods will be reserved for the counterparty specified in the document "Order".

Withdrawal from the reserve is carried out by a document “Sales of goods and services” specifically to this counterparty, or document "Closing a customer order".

Automatic closing of orders in 1C8 “Management of a trading enterprise” is not provided, that is, a reserved product for a specific counterparty will be in reserve all the time until this product is shipped to the same counterparty, or a document is issued "Closing a customer order".

The functionality in which you can set the conditions for automatically removing goods from the reserve can be further developed; the estimated development time is 4-5 hours.