Expenditure cash order 1s. Cash accounting

Cash accounting.

At the last lesson, we continued to study the 1C Accounting 8 program and became acquainted with such elements as reference books. We reviewed the directories “Divisions”, “Cost Items”, “Other Income and Expenses”. We got acquainted with the documents. Created the first manual operation.

In this lesson we will study cash accounting. Money is the lifeblood of business! There is no business without money! Therefore, the company should always have cash accounting.

Let's look at how to keep track of cash. We will use documents such as incoming cash order (PKO), outgoing cash order (RKO). Let's see how a cash book is formed to record cash.

Let's consider accounting for non-cash funds. We will study “Payment orders”, documents “Receipt of funds” and “Write-off of funds”. In conclusion, I will show you how the 1C Accounting 8 program exchanges with the Client-Bank program, which can be installed on your computer. We will automatically upload payment orders from 1C Accounting 8 to the Client Bank and upload bank statements from the Client Bank to 1C Accounting 8.

At the end of the lesson you will be asked to do the first independent practical task.

We will begin our study of accounting for transactions related to cash flow in the 1C Accounting 8 program with an overview of the possibilities. Let's go to the "Bank and cash desk" section. In this section, logs of main documents are available:

payment orders and bank statements - by non-cash funds;
cash documents and advance reports related to cash;
management of fiscal registrars - we won’t manage it, so we’ll skip it;
advance invoices.

Non-cash funds (Payment orders, Receipt and write-off of funds, Exchange with Bank-Client)

Let's start with non-cash payments. In order to carry out a transaction on a bank account, we need to send a payment order to the bank. Let's go to the section "Bank and cash desk" "Payment orders".

The document is intended for preparing a printed form of a payment order. The document does not generate any movements.

The document can be entered based on the following documents: Invoice for payment of the supplier, Receipt (act, invoice), Receipt additional. expenses, Receipt of intangible assets, Report to the principal (principal) on sales, Report of the commission agent (agent) on sales, Return of goods from the buyer, Salary payment statement.

To fill out a payment order in accordance with current legislation, it is necessary to indicate the paying organization, the Bank account from which funds are transferred, the Recipient, the Recipient's Account, the Payment Amount and other details.

Details of the payer's TIN, Payer's checkpoint, and Payer's name are filled in automatically when selecting an Organization. Details of the recipient's TIN, recipient's checkpoint, and recipient's name are filled in when selecting the Recipient. If necessary, these details can be edited using the appropriate link. In the Type of payment field, in accordance with current legislation, it is indicated by Post, Telegraph, Urgent, Electronic or other value established by the bank. The order of payment is established in accordance with the law from 1 to 5.

If a payment order is issued to the budget (the switch is set to Transfer to the budget), then in accordance with current legislation additional details must be filled in. They are edited in a separate window, Payment details to the budget, which opens via a hyperlink on the payment order form. This includes filling out:

KBK - budget classification code. It is possible to specify the code as a 20-digit string or use an assistant. It allows you to determine the code by selecting its individual elements: the main income administrator (categories 1-3 KBK) and the type of income (categories 4-20) from the classifiers. The rules for filling out the remaining details are determined by the selected KBK.
OKTMO code - indicates the code of the territory (settlement) in which funds are mobilized.
UIN is a unique accrual identifier. If not provided by the recipient of funds, then 0 is indicated.

By clicking the Fill in payment order button with the type Transfer to the budget, the details of the register for payment of taxes and other payments to the budget can be filled in automatically.

A list of payment orders for paying taxes to the budget and making payments to extra-budgetary funds can be generated automatically by processing Generation of payment orders for paying taxes.

Click the “Create” button to begin drawing up a new document for payment to suppliers. You must immediately select the type of operation. By default, the system substitutes “Payment to supplier”. It is possible to select other required types of operations. Depending on the selected type of transaction, the set of details used in the payment order changes.

When issuing a payment order to pay a supplier, we need to indicate the recipient of the payment. Currently we do not have the required supplier in our program yet. When opening the corresponding details, select the “Create new” command. Let's fill in the details of the new counterparty:

Name: METRO CASH AND CARRY LLC
INN/KPP: 7704218694/ 774901001
OGRN: 1027700272148
Legal address: 125445, Moscow, Leningradskoye shosse, house No. 71G
Supply contract 77-45-6235 dated 01/25/2015
Account number 40708105400623000052 at JSC "RAIFFeisenBANK" BIC 044525700

We choose a contract. We indicate the payment amount of 250 thousand rubles. We check the order of payment in the payment order. We indicate the purpose of the payment. The completed document must be saved. Then you can print it. The printed form can be sent to the printer, then we sign it, certify it with a seal and transfer it to the bank.

Let's look at how a payment order for paying taxes is prepared. To demonstrate this, I'll create a manual entry. Using manual entries as of January 28, I will create debt on several tax accounts.

When we created our organization, based on the specified details, the 1C Accounting 8 program automatically created recipient counterparties to pay our taxes: the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund. In the “Directories” section in the “Bank and cash desk” group there is a hyperlink “Taxes and fees”. If you click on it, we will be able to set up tax payment details.

In the “Bank and Cash Office” section in the “Payment Orders” journal there is a “Payment of Taxes” button. It launches an assistant for preparing payment orders for tax payments.

The assistant is designed to generate a list of payment documents for paying taxes to the budget and making payments to extra-budgetary funds.

In the processing header you must indicate the organization and method of payment. For individual entrepreneurs, payment in cash through the bank's cash desk is supported.

The list of lines is filled with automatically calculated amounts. When filling out, the balances of account 68 “Settlements with the budget for taxes and duties” and 69 “Settlements with extra-budgetary funds” for the selected organization on a given date are analyzed.

The lines for which payment orders need to be generated must be checked. Payment documents are generated automatically by clicking the “Generate payment documents” button. After executing the command, a list containing the generated documents opens.

Payment documents are filled out based on the template specified in the register "Details for payment of taxes and other payments to the budget."

If you are a user of the bank-client or online banking program, you can transfer prepared payment orders to your program from the 1C Accounting 8 program. This will save you from the need for paperwork. The 1C Accounting 8 program supports a direct exchange option with the bank-client program - when the payment order immediately goes into your program, bypassing a special information exchange file. We will not consider such an exchange. Let's consider only the second option of sharing via a file. In the “Payment Orders” journal there is a “Download” button. It opens the exchange assistant window. When we first launch, we are informed that the program is not configured for exchange with a bank client and are offered to go to the settings. Setting up an exchange involves specifying the bank account through which we will exchange information; choosing the name of the bank client program into which we will upload your files; indications of exchange directories; exchange file encoding and some others.

After setting up the exchange, the assistant itself will return and indicate the period from January 28 to January 28. That day we had one payment order for 950 thousand rubles. After clicking the “Upload” button, all marked payment orders will be saved in the exchange file. Next, in your bank-client program, in the document import section, this file is indicated and payment orders will automatically be downloaded into your program.

Similarly, from the client bank program, you can download information into the 1C Accounting 8 program. To do this, in the exchange assistant, on the “Upload to 1C: Accounting” tab, specify the file with bank statements. The system says that there are documents and they have not yet been uploaded. If there are any counterparties that are not in our program, the system can create them automatically. By clicking the “Download” button, processing will create documents for receipts and debits from the current account.

Now, on January 12 of this year, we will register the receipt of 100,000 rubles into the current account under the loan agreement. Our Founder is the payer. Loan Agreement No. 1 dated January 12, 2015. The amount is 100 thousand rubles. Type of operation “Settlements for loans and borrowings”, settlement account 66.03 Click the “Carry out close” button.

Let's record another transaction on receipt of funds in bank statements. On January 20, the Founder paid the authorized capital in the amount of 10 thousand rubles.

In this way, in the 1C Accounting 8 program you can keep records of non-cash funds. Next, we will carry out several more operations in the part of the practical task, which you will perform independently.

Cash (PKO, RKO, Collection, Cash Book)

Let's start looking at cash transactions. In the “Bank and Cash Office” section, open the “Cash Documents” journal. The journal is very similar to the journal of bank documents; it contains documents on receipts and debits of cash. You can also print a cash book from it.

Let's start with the operation of receiving money to the cash register from a current account. Let’s create a receipt document with the transaction type “Receiving cash at the bank” dated January 13 in the amount of 100 thousand rubles. Credit account - 51 accounts. Accepted from: the current account from which we will debit the money. Reason: Receiving cash from the bank. Let's go through this document.

We create the document Cash receipt order. Type of transaction: Issue to an accountable person. The date is January 13. We indicate the recipient - open the list of available individuals. We choose our director, to whom we will give 100 thousand rubles. You can indicate passport data, application, basis and comments to this document. Let's see it through.

Documents can be printed: outgoing cash order, incoming cash order, you can print the register of documents.

The cash book can be automatically generated based on the posted cash documents.

Now let’s go to the “Bank and Cash Office” section of the “Advance Reports” journal and try to create an advance report.

The document is intended to reflect in the accounting of expenses of an employee of an organization at the expense of funds received by the employee on account.

When entering a document, you must indicate the following details in the header:

Accountable person - an employee of an organization who reports for the funds issued to him on account.
Stock- a warehouse to which goods, materials and other valuables purchased by an accountable person are received.

On the bookmark Advances information about the amounts received by the accountable person is filled in. Fill in the details:

Advance document- a document that reflected the employee’s receipt of funds for the report (Issue of cash, Write-off from a current account or Issuance of cash documents). When choosing Advance document requisites Advance amount, Currency And Issued are filled in automatically.
Spent- the actual spent part of the amount received for the report is indicated.

On the bookmark Goods information about inventory items purchased by the accountable person is filled in:

Nomenclature, Quantity, Price, Sum, % VAT, VAT filled with data on purchased values.
, Document Number And Document date
SF presented, indicate Supplier and fill in the fields Date SF And SF number. When conducting an advance report, in this case the document Invoice received will be automatically created.
To generate transactions for the receipt of inventory items from an accountable person, you must fill in the fields Account And VAT account. When choosing Nomenclatures details are filled in automatically according to the register of the Item Accounting Account.

On the bookmark Tara information about returnable packaging received by the accountable person from suppliers is filled in.

On the bookmark Payment information is provided on the amounts paid to suppliers for previously purchased goods, works and services or paid as an advance payment. Fill in the details:

Counterparty- the supplier to whom the payment was made.
Agreement - agreement with the counterparty. Must be in the form “With supplier”, “With principal (principal)” or “Other”.
Debt repayment - method of repaying debt to the supplier in the context of settlement documents. You must choose one of the possible methods: Automatically, According to document or Do not repay.
Calculation document - indicated only when choosing a debt repayment method According to the document. In this case, during the transaction, the debt will be repaid only according to the specified settlement document.
Sum- amount of payment to the supplier.
Amount of mutual settlements- amount of payment to the supplier in the settlement currency specified in Agreement.
Settlement account - accounting account in which the balance of the debt will be repaid upon posting. Not indicated when choosing a debt repayment method Do not repay.
Advance account - accounting account to which the part of the payment that remains undistributed after the repayment of the counterparty's debt is allocated.
Name input. document, Entrance number. document And Entry date. document must be completed to correctly generate the printed form of the expense report.

On the bookmark Other information about other expenses incurred by the accountable person is filled in (travel expenses, travel expenses, gasoline expenses, etc.):

Name of the document (expense), Document Number And Document date must be completed to correctly generate the printed form of the expense report.
If an invoice for purchased valuables is attached to the expense report, you must check the box SF presented, indicate Supplier and fill out the details Date SF And SF number. When conducting an advance report, in this case the document Invoice received will be automatically created. Checkbox Form of strict accountability is established if VAT deduction on travel expenses is made on the basis of the received strict reporting form. The created invoice is not registered in the Logbook of received and issued invoices.
Sum, % VAT, VAT filled in with data on expenses incurred.
To generate expense transactions, you must fill in the details Cost account (AC), analytics on this account and details VAT account. If the organization is a profit tax payer, the field is additionally filled in Cost account (CO) and analytics on this account. When choosing Nomenclatures Accounting accounts are filled in automatically according to the information register of the Item Accounting Account.

For document Advance report printed form AO-1 (Advance report) is provided

On the “Advances” tab, add the cash order for which the advance was issued.

On the “Goods” tab we indicate the expense document: check No. 542 dated January 15. Nomenclature - create a new position “Printer paper” with the Nomenclature Type “Materials”. Quantity 10, price 200 rub. VAT 18% = 360 rub. Supplier - let's create a new one:

Name: LLC "TC KOMUS",
INN/KPP: 7706202481/ 770601001
OGRN: 1027700432650
Address: 119017, Moscow, Staromonetny lane, building No. 9, building 1

Accounting account 10.01, VAT account 19.03.

On the “Payment” tab we indicate the document (expense): check No. 58 dated January 14. Counterparty - let's create a new one:

Name: CJSC "TMP No. 20"
INN/KPP: 7715030599/ 771501001
OGRN: 1027739037457
Address: 129282, Moscow, Polyarnaya street, building No. 39
Lease agreement 15/011 dated 01/14/2015

On the “Other” tab, you can indicate what services our accountable purchased.

For check 52 dated January 14, it is not necessary to indicate the nomenclature; you can immediately indicate the name of the expenses in the text version: “notary services.” In the amount of 5 thousand rubles. Without VAT. Expense allocation account: 26. Division: “Administration”, cost subconto: other expenses.

After recording the document, you can print the unified form AO-1 Advance report.

The consideration of bank cash transactions is now complete. You can proceed to completing an independent practical task.

Practical task

Supplement the manual operation dated January 28 with the following entries:

Dt 000 Kt 69.01 for 3000 rubles
Dt 000 Kt 69.11 for 30 rubles
Dt 000 Kt 69.02.7 for 3000 rubles
Dt 000 Kt 69.03.1 for 300 rubles

Mark the manual operation for deletion.

Create a payment order dated 02.02 payment to the supplier METRO CASH & CARRY LLC under Supply Agreement 77-45-6235 dated 01.25.2015 to account 40708105400623000052, JSC "RAIFFeisenBANK", in the amount of 1,500,000.00 rubles.

Register a receipt to the current account dated January 30, payment from the buyer, incoming number 56 dated January 30. Payer:

Name: LLC "ATAK"
OGRN: 1047796854533

The amount is 349,000 rubles. Offset of advances is automatic, VAT 18%.

Name: LLC "ATAK"
INN/KPP: 7743543232 / 774301001
OGRN: 1047796854533
Address: 125635, Moscow, Angarskaya street, building No. 13
Agreement with the buyer 5426/65552 dated 01/14/2015

The amount is 500,000 rubles. Offset of advances is automatic, VAT 18%.

Name: LLC "BILLA"
OGRN: 1047796466299

The amount is 2,500,000 rubles. Offset of advances is automatic, VAT 18%.

Complete a debit from the current account dated January 30. Other debits, incoming number 904258 dated January 30. Recipient:

The amount is 490 rubles. Monthly fee for the provision of services using the Sberbank Business Online system for January 2015. NDS is not appearing.

Complete a debit from the current account dated January 30. Other debits, incoming number 36666 dated January 30. Recipient:

Name: OJSC "SBERBANK OF RUSSIA"
INN/KPP: 7707083893/ 775003035

The amount is 600 rubles. Commission for maintaining the account "40702810638000067179" in rubles for the period from "01/01/2015" to "01/31/2015". NDS is not appearing.

Name: LLC "BILLA"
INN/KPP: 7721511903/ 774901001
OGRN: 1047796466299
Address: 109369, Moscow, Novocherkassky Boulevard, building No. 41, building 4
Agreement with the buyer 7458/85/96 dated 01/15/2015

The amount is 304,000 rubles. Offset of advances is automatic, VAT 18%.

Draw up an advance report dated January 26 Reporting to: director.

Purchased by receipt 555 dated January 16 “Printer paper” 1 pc. at a price of 200 rubles. + VAT 18%. Supplier TC Komus LLC. Invoice 84523659 from 16.01

Payment was made to the supplier ZAO "TMP No. 20" by check 60 dated January 16 under agreement 15/011 dated January 14 in the amount of 10,000 rubles.

Services were paid for by check 452 dated January 16 for photocopying documents in the amount of 500 rubles, excluding VAT. General running costs.

Generate invoices for advance payments for the 1st quarter.

Next Cash accounting in 1C Accounting

Cash documents in 1C 8.3 are drawn up, as a rule, in two documents: Receipt Cash Order (hereinafter referred to as PKO) and Outgoing Cash Order (hereinafter referred to as RKO). Designed for registration in the program for accepting and issuing cash to the cash desk (from the cash desk) of the enterprise.

I'll start the review with PKO. As the name implies, this document formalizes the receipt of money at the cash desk.

In 1C Accounting 3.0, the following types of transactions can be executed using the PKO document:

Receiving payment from the buyer.
Refund of funds from the accountable person.
Receiving a return from the supplier.
Receiving funds from the bank.
Repayment of loans and borrowings.
Repayment of a loan by an employee.
Other operations for the receipt of funds.

This separation is necessary for the correct formation of accounting entries and the book of Income and Expenses.

First of all I want to consider Payment from the buyer, Return from buyer And Payments for loans and borrowings, since they are similar in structure and have tabular parts.

All these three types of software in 1C have the same set of fields in the header. This Number And date(further for all documents), Counterparty, Check accounting And Sum.

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Number– is generated automatically and it is better not to change it.
date- The current date. Here it should be taken into account that if you change the date to a smaller one (for example, the previous day) than the current one, when printing, the program will issue a warning that the numbering of sheets in the cash book is incorrect and will offer to recalculate them. It is desirable that the numbering of documents throughout the day is also consistent. To do this, you can change the time of the document.
Counterparty– An individual or legal entity who deposits funds into the cash register. Let me immediately note that this field indicates exactly Counterparty, according to which mutual settlements will be carried out. In fact, money can be deposited into the cash register, for example, by an employee Organizations - Counterparty. It is selected from the directory Individuals in field Taken from. In this case, the printed form of the PKO will indicate the full name from whom the money was received.
Account– in 1C postings, as a rule, account 50.1 is used (more details about the settings in the article -). The corresponding account depends on the type of transaction and is taken from the tabular part of the PKO.

Now I want to draw your attention to the formalization of the amount of money deposited. Payment from the buyer, Return from buyer And Payments for loans and borrowings cannot be executed without specifying the contract. Moreover, funds can be accepted simultaneously under several contracts. This is what the tabular section is for. Amount of payment is formed from the amounts in the rows of the tabular section. It is also indicated there Settlement account And Advances account(corresponding accounts). These accounts are configured in the information register .

Other types of operations should not present any difficulties. They do not have a tabular part, and the entire filling out of the PQS comes down mainly to the choice of the Counterparty. This could be an accountable person, a bank or an employee.

Other cash receipt transactions reflect any other receipts to the enterprise's cash desk and generate its own postings. An arbitrary corresponding account is selected manually.

Account cash warrant

Registration of cash settlements at the cash desk is practically no different from registration of cash settlements. In 1C Accounting, there are the following types of cash withdrawals:

Issuing payment to the supplier.
Issuing a refund to the buyer.
Issuance of funds to an accountable person.
Issuance of wages on a payroll or separately to an employee.
Cash to the bank.
Issuance of credits and loans.
Carrying out collection.
Issuance of deposited salary.
Issuing a loan to an employee.
Other operations for issuing funds.

Separately, I would like to focus only on the payment of wages. This type of operation has a tabular part in which it is necessary to indicate one or more pay slips. The total cash settlement amount will be the sum of the statements. Without specifying at least one statement, it will not be possible to carry out cash settlement.

Accounting for cash transactions is regulated by the directive of the Central Bank of the Russian Federation dated March 11, 2014 N 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.” We recommend that chief accountants, cashiers and other employees of the financial service of the enterprise who work with cash documents familiarize themselves with it. It is also worth reading the instruction of the Central Bank of the Russian Federation dated October 7, 2013 N 3073-U “On cash payments.”

Recipients of budget funds additionally take into account regulations relating to the regulation of cash transactions in budget financing.

Individual entrepreneurs may not keep records of cash transactions in 1C and should not set a cash limit. At the same time, documents such as KUDR must be maintained, because does not apply to cash registers.

Small enterprises (numbers up to 100 people and ready revenue up to 800 million rubles, including microenterprises - organizations with up to 15 people and revenue up to 150 million rubles) are not required to set a cash limit. Other enterprises set a cash limit, above which the cash must be deposited with the bank. An exception is made for funds whose purpose is to pay wages and similar payments. On salary payment days for up to 5 working days (the exact payment deadline is set by the head of the enterprise and indicated on the payroll), it is allowed to exceed the limit of money in the cash register by amounts intended to pay payroll for wages, benefits and similar payments.

Receipt of funds to the cash desk is registered Parish cash order(abbreviated PKO), payments – Expenditure cash order(abbreviated RKO). For payment of wages, etc. should be pre-formed payroll or payroll, even if payments are made to one person. Document flow can be carried out in paper or electronic form. In the latter case, documents must be signed with an electronic digital signature. At the end of the day a cash book is formed on the basis of PKO and RKO. If there was no movement of funds through the cash register during the day, there is no need to create a cash book for that day.

Limit limit cash settlements between counterparties under one agreement is 100,000 rubles. Settlements with individuals are carried out without restrictions on the amount.

Funds received by the enterprise's cash desk through the sale of goods, provision of services, or as insurance premiums can only be spent for the following purposes:

Payment of wages and benefits;
Insurance compensation payments physical persons who have paid insurance premiums cash;
Payment for goods, works, services;
Cash issuance on account;
Refund of funds for goods, works, services previously paid for in cash.

For other purposes, cash should be withdrawn from a bank account.

Violation of the procedure for conducting cash transactions can lead to a fine (Article 15.1 of the Code of Administrative Offenses of the Russian Federation):

For an official – from 4,000 to 5,000 rubles;
For a legal entity – from 40,000 to 50,000 rubles.

The tax authorities of the Russian Federation are responsible for checking the correctness of cash transactions (Article 23.5 of the Code of Administrative Offenses of the Russian Federation).

Cash documents in 1C

The above methodology for accounting for cash transactions is not exhaustive and contains the basic rules for working with cash.

Selecting menu items Bank and cash desk => Cash desk => Cash documents

Figure 1. Selecting cash documents

Depending on the version of the program, the menu settings may differ slightly, but in any case in the section Bank and cash desk you will be able to access the main cash documents - PKO and RKO.

Figure 2. Buttons for entering PKO and RKO

Receipt cash order

1C offers ten types of PKO depending on the operation being entered. They are as follows:

Payment from the buyer;
Retail revenue;
Return from an accountable person;
Return from supplier;
Receiving cash from the bank;
Receiving a loan from a counterparty;
Obtaining a loan from a bank;
Repayment of the loan by the counterparty;
Repayment of a loan by an employee;
Other arrival.

Figure 3. Options for the PQR document

The names of the documents reflect their essence and have corresponding settings, for example Return from an accountable person by default will have correspondence with score 71.

PKO option Other income seems universal, because allows you to select any account from the chart of accounts and carry out any operation. But methodologists from 1C advise using it only as a last resort, for non-standard operations, trying, if possible, to carry out documents with types of operations No. 1-9.

Below are three options for the PKO entry form. General rules – mandatory fields are highlighted with a red line.

Figure 4. PKO - Return from an accountable person

Chapter Details of the printed form can be expanded or collapsed when pressed.

Figure 5. PKO - cash from the bank. Printable form details shown

If the document involves choosing a counterparty who is not an individual, it is mandatory to fill out the field Agreement.

Figure 6. PKO - Payment from the buyer

If you need to specify more than one contract, use the function Split the payment which allows you to fill out data for several contracts. In this case, after selecting the counterparty, you should open the Payment Breakdown tabular section, select contracts and indicate the amounts for each. The overall result will be reflected in the PQR.

Figure 7. PKO settings - payment by agreement

Field value DDS article filled in from the directory. This guide allows you to add Name DDS articles, but here is the meaning Type of movement not available for editing. If there are too many items and you want to group them into folders, you should use the “Create group” button. The completed field values will be taken into account in the future when generating reporting form No. 4 “Cash Flow Statement”.

Figure 8. Directory - cash flow items

Let's fill out the PQR for cash receipt from the bank.

Figure 9. Example of a completed PQR

Figure 10. Postings through PKO

It should be noted that in this case the movement of money is reflected not only through the cash register, but also through the current account. To avoid double debiting of money from a bank account, transactions of the type Dt 50.01 - Kt 51 are generated by cash and not bank documents.

Account cash warrant

An expense cash order, or RKO, is largely formed according to the same rules as the PKO. In 1C there are the following types of cash registers:

Payment to the supplier
Return to buyer
Issuance to an accountable person
Payment of wages according to statements
Payment of wages to an employee
Payment to an employee under a contract
Cash deposit to the bank
Repayment of the loan to the counterparty
Repayment of loan to the bank
Issuing a loan to a counterparty
Collection
Payment of deposited wages
Issuing a loan to an employee
Other expenses

For payments No. 4-5, pay slips should be prepared in advance, even if the payment is made to one employee.

Figure 11. RKO document options

We will issue a settlement settlement for the issuance of funds to an accountable person.

Figure 12. Completed cash register document

After posting the document, you can view the postings.

Figure 13. Postings by cash register

Let's consider the procedure for making wage payments in 1C. We will create a payroll. If all employees received a salary according to it, you can use the “Pay Statement” button (at the bottom of the form), and a settlement settlement will be automatically generated.

Figure 14. Options for cash documents based on payroll

Let’s simulate a situation where one employee’s salary is deposited and the rest are paid. In the paper version of the statement, the corresponding mark is placed on the deposited amounts. In 1C, when accounting for cash transactions, you should open the statement and use the button Create based on then Salary deposit. For the deposition document, we leave the names we need.

Figure 15. Document Salary Deposit

After completing the document, we look at the postings.

Figure 16. Postings when depositing salaries

We return to the list and click on the button Create based on we create a document Cash withdrawal. The amount will be recalculated automatically and will be reduced by the deposited amounts.

Figure 17. Document Cash issuance based on payroll

Postings for issuing salaries were generated for two employees, and that’s how it should be.

Figure 18. Postings for the document Cash withdrawal

Deposited amounts can only be kept in the cash desk if they do not exceed the cash storage limit. Otherwise, they should be handed over to the bank. Forming RKO Cash deposit to the bank.

Figure 19. Filling out the document Cash deposit to the bank

The result of the document.

Figure 20. Postings according to the document Cash deposit to the bank

Cash book in 1C 8.3

Based on PKO and RKO carried out during the day, we will create a cash book (Figure 21), which is a report on cash transactions performed.

A small note: sometimes when automating, programmers ask users in what form to implement this or that form - as a document or as a report. This question often confuses people. Let me explain the difference using the example of cash documents. PKO or RKO are separate documents for which there is an input form. The amounts in them, as a rule, are entered by the user himself; he can change them if desired. The cash book is a report; there is no input form for it; it is filled out automatically based on the data entered in the PKO and RKO documents. If changes are made to these documents, the report will automatically give the already changed amounts when generated.

Figure 21. Button for generating a cash book

Using this report, you can set the necessary settings.

Figure 22. Cash book settings

Ready report.

Figure 23. Cash Book report

Advance report

Another document included in the block Cash register in the 1C program – Advance report

Figure 24. Menu path to documents Advance report

Let's look at an example of filling out an advance report.

Figure 25. Creating an expense report

The table part contains several tabs. We fill out the Advances tab based on the issued cash settlement.

Figure 26. Filling out the Advances tab

Tab Goods fill in the information about purchased goods or materials. If VAT is highlighted in the documents, we indicate this data in the advance report.

Figure 27. Filling out the Products tab

Figure 28. Products tab, account details.

On the tab Payment We show payment for previously purchased goods.

Figure 29. Filling out the Payment tab

Learn more about using tabs Goods And Payment.

If you purchase a single product in a retail store, reflect such a purchase in the section Goods. But let’s say you have a situation where you pay with the same supplier either in cash or by bank transfer. And you want to have correct data for calculations, for example, to generate a reconciliation report. Then invoices and invoices received from this supplier on the day of purchase for cash can be posted separately from the advance payment document Receipts (acts, invoices), and in the advance report reflect the details of the PKO, i.e. payment document on the Payment tab.

After posting the document, you can view the postings. The amount of the advance report was 10,180 rubles, i.e. the overexpenditure of 180 rubles will have to be issued from the cash desk after approval of the advance report.

Figure 30. Postings according to the advance report of accounting and accounting records

Figure 31. JSC - VAT deductible

Payment by payment cards

Payment by payment cards, or in another way acquiring– a currently widespread method of payment for goods or services. Let's consider the procedure for carrying out such an operation in 1C.

Menu path: Bank and cash desk => Cash desk => Payment card transactions.

Figure 32. Menu path - Payment card transactions

By button Create There are three possible document options. Choose Payment from the buyer, because this document is configured to reflect payments from legal entities and individual entrepreneurs. Retail payment card transactions are beyond the scope of this article.

Figure 33. Selecting a document option

We fill out the document, everything is quite simple here.

Figure 34. Completed Payment Card Transactions document

Let's look at the wiring. Cash is reflected in account 57.03.

Figure 35. Postings according to the Transactions on payment card document

To reflect the receipt of funds into the current account, you can create a document based on the transaction performed Receipt to the current account.

Figure 36. Creating a document Receipt to current account

Without a bank commission, payments are unlikely to be made, so we break the payment into the payment amount and the bank commission, and indicate the cost account for this commission.

Figure 37. Completed document Receipt to current account

Let's look at the wiring.

Figure 38. Postings according to the document Receipt to the current account

Operations with the fiscal registrar

The fiscal registrar is a technical device for printing checks, has a fiscal memory, connects to a computer and is capable of working over a network. Menu path for connection Administration => Connected equipment.

Figure 39. Menu Connected equipment

In chapter Fiscal registrars the device driver must be specified.

Figure 40. Selecting a fiscal registrar driver

If a real recorder is not available, you can use an emulator from 1C for testing purposes. An example of filling in the data is shown below in Figure 41.

Figure 41. Example of a completed fiscal registrar settings card

After connecting the fiscal registrar, it becomes possible to print checks, for example, from documents PKO or Payment card transaction.

Figure 42. Printing a receipt in the 1C program

This concludes our discussion of the topic of reflecting incoming and outgoing cash orders in the 1C 8.3 program.

Receipt cash order (PKO) is a document according to which cash is received at the organization's cash desk, drawn up in a unified form KO-1. You can find the document Cash receipt order in 1C 8.3 in the Bank and cash desk menu – Cash documents:

So, when filling out a cash receipt order in 1C 8.3, we first determine the type of business transaction as a result of which money is received at the cash desk. This form of the document contains the attribute Type of operation, when accessed, the built-in directory of operations pops up:

The document date is automatically equal to the current date; it can be changed if necessary. The document number is also entered automatically, in order. But if necessary, it can also be changed.

Depending on the established type of operations, the screen form of the document changes, providing the 1C 8.3 user with the necessary details for synthetic and analytical accounting to fill out. If the list of transactions does not contain one that is suitable in meaning, then you can select Other receipt.

So, let's look at the most common operations.

In the header of the document, you must fill in the Counterparty details, selecting the buyer from the appropriate directory, and enter the amount in the Payment Amount field.

The “Add” button adds empty lines to the document table;
For analytical accounting, you need to fill out the details of the Agreement and DDS Article by selecting them from the built-in directories. While working in 1C 8.3, you can supplement the directories with missing entries;
The settlement account is entered in the table automatically after setting the type of operation. Invoice 62.02 is entered if this is an advance payment;
If you need to enter additional information into the printed form of the document, then click on the line with the highlighted green font Printed form details:

After posting the document using the Post or Post and Close button, an accounting entry is generated with the correspondence of accounts Debit 50 Credit 62.

The Print button prints a unified KO-1 form filled with the relevant data;
If the organization is a VAT payer, then an invoice should be issued for the advance payment received. To do this, use the Create based button and select the line of the same name;
The More button contains additional functions that can be applied to the document, including printing a cash receipt through a connected fiscal registrar or attaching additional files:

If retail revenue is received at the cash register, then another operation, Retail Revenue, should be used.

When registering a PKO in 1C 8.3 for the receipt of cash from a bank, the appearance of the PKO screen form looks completely different. The credit account is automatically entered (account 51):

For the purpose of analytical accounting, all that remains is to indicate the details of the DDS Article, and in the details of the printed form of the document, the full name of the employee who deposited the money into the cash register.

When choosing other types of transactions for receiving funds, it is important to fill out analytics for the accounting accounts for the credit transaction, since the debit will always be in account 50. These are usually the details of Counterparty, Agreement, DDS Article.

For information about possible errors when conducting cash transactions in 1C, watch our next video:

How to make an expense cash order in 1C 8.3

A cash expenditure order (COS) is generated when cash is issued from the organization's cash desk. It is issued in the unified form KO-2.

Similar to filling out a cash receipt order in 1C 8.3, the content of the screen form depends on the type of operation selected. Let's look at the most common types of operations.

When paying salaries in 1C 8.3:

The header of the document indicates the date of payment and type of operation Payment of wages according to statements;
In the tabular part of this form, click the Add button to select the document Statement to the cash desk, which can be previously created (Statement on form T-53);
If necessary, you can add or change information in the printed form using the Printed form details line;
When posting a document, an accounting entry is created with correspondence Debit 70 Credit 50 with analytics for employees:

When issuing money for reporting, you must:

Select an employee from the Individuals directory;
It is advisable to fill in the employee’s passport details in the directory so that they are automatically filled in in the document. Otherwise, you will have to do this every time you fill out a cash register for a specific person;
When posting a document, an accounting entry is created with correspondence accounts Debit 71 Credit 50 with analytics for the employee:

Where in 1C 8.3 to set the cash balance limit

In 1C Accounting 8.3, the information register Cash balance limit is responsible for this. The specified limit will be valid from the date introduced in 1C 8.3 until new indicators are introduced:

How in 1C 8.2 you can track the correct compliance with the cash limit set by the bank is discussed in the following video lesson:

You can study the features of registering cash transactions in 1C 8.3 (accounts, documents, postings) and learn how to set a cash limit to control the conduct of cash transactions in the module.

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To register cash register operations in 1C Accounting 8.3, the following documents are used: cash receipt and expenditure order. The journal for registering outgoing and incoming cash orders in 1C is located in the “Cash documents” item of the “Bank and cash desk” menu.

In order to create a new document, click on the “Receipt” button in the list form that opens.

The set of fields and transactions displayed directly depends on the value specified in the “Type of Operation” field.

Let's look at each type in more detail:

By default, the debit account is 50.01 everywhere – “Cash of the organization”.

Account cash warrant

To create cash settlements in the list of cash documents 1C 8.3, you must click on the “Issue” button.

The execution of this document is practically no different from receipt at the cash desk. The set of details also depends on the selected type of operation.

The only thing worth noting is that when choosing the type of salary payment transactions (except for work contracts), in the document you must select a statement for paying salaries through the cash register. The repayment documents also indicate the type of payment: repayment of debt or interest.

Cash balance limit

To set a cash register limit, go to the section of the same name in the “Organizations” directory card. We have it in the “More” subsection.

This guide indicates the limit amount and validity period. This functionality has made life much easier for accountants to comply with the law.

Cash book

The 1C:Accounting program implements the functionality of creating a cash book (form KO-4). is in the journal PKO and RKO. To open it, click on the “Cash Book” button.

In the report header, indicate the period (the default is the current day). If your program maintains records for more than one organization, it must also be indicated. In addition, if necessary, you can select a specific division for which the cash book will be generated.

For more detailed report settings, click on the “Show settings” button.

Here you can specify how the cash book will be generated and some of the settings for its design in 1C.

After you have made any changes to the settings of this report, click “Generate”.

As a result, you will receive a report with all cash movements at the cash desk, as well as balances at the beginning / end of the day and balances.

Cash inventory in 1C 8.3 Accounting

The procedure for conducting a cash register inventory is described in the order of the Ministry of Finance of the Russian Federation No. 49 dated June 13, 1995.

Unfortunately, in the 1C 8.3 program there is no cash inventory report in the INV-15 form. This request has already been proposed to the 1C company. Perhaps someday they will finalize the program, but for now accountants have to take inventory of the cash register manually.

You can download the form and sample of filling out INV-15 at.

The fastest and most effective way to solve this problem is to order processing for the formation of INV-15 from a specialist. This processing will not only save a lot of time, but will also reduce the influence of the human factor, which will avoid errors.

Training video

See also video instructions for recording cash transactions in 1C 8.3: