Filling out accounting policies in 1s 8.3. Accounting policies of organizations depending on the taxation system

Before you begin full-time work in the 1C 8.3 Accounting 3.0 program, you need to set up the accounting policy of the organization whose accounting you will be maintaining. In the case where the program keeps records of several organizations at once, it must be configured for each.

First, let's figure out where to find the accounting policy in 1C 8.3 Accounting. In the “Main” menu, select “Accounting Policy”. It is located in the “Settings” subsection.

The main settings form opened before us. Let's look at filling out all the items step by step. Remember that these settings determine the rules for maintaining BU. Tax accounting is configured separately.

Specify " Method for assessing MPZ" Here you have two ways to evaluate inventory:

• "Average";
• "According to FIFO."

The first method is to evaluate inventories by calculating the average cost for a group of goods. The second method calculates the cost of those inventories that were acquired earlier. Translated from English, this method sounds like “First in, first out.”

« Method for evaluating goods in retail“- everything is simple here, but it’s worth considering that in tax accounting, goods are valued only at the cost of acquisition.

« G/L Cost Account"in accounting policy 1C 8.3 is used for in documents and reference books. In our example, we left the account setting at 26. Depending on your organization’s accounting policy, this could be account 20 or 44.

In the parameter " Types of activities, the costs of which are recorded on account 20 “Main production” Check the boxes you need. When selecting at least one of the items, it will be necessary to indicate where general business expenses are included (in the cost of sales or production). and other settings.

• (types of activity)
• By cost elements (recommended for preparing audited financial statements under IFRS).
• By cost item. In the event that the debt exceeds 45 days, a reserve is accrued in the amount of 50% of the amount of balances under Dt 62 and Dt 76.06, for 90 days 100%. Please note that reserves are formed only for ruble contracts and overdue debt.

Select the composition of the accounting reporting forms: complete, for small enterprises and for non-profit organizations.

Through the “Print” menu you can print accounting policy forms and various attachments to it:

Setting up tax accounting in 1C

To access this setting, click on the appropriate hyperlink at the bottom of the accounting policy setup form. Don't forget to save your account policy settings.

Tax system

First of all, choose the taxation system - OSNO or USN, whether a trade tax is paid when carrying out activities in Moscow.

Income tax

Indicate the tax rates for the federal and regional budgets. If these rates differ for separate divisions, they must be indicated separately for each.

Choose a method to pay off the cost of workwear and special equipment. Since 2015, taxpayers have been given the opportunity to independently determine the procedure for repaying the cost, taking into account the period of use. Previously, this setting was not available (in older releases).

Indicate the need to create reserves for doubtful debts. Similar to accounting, but not more than 10% of revenue. The reserve is formed only for overdue payments.

When filling out the list of direct expenses, the program will prompt you to automatically create entries that comply with the recommendations of Article 318 of the Tax Code of the Russian Federation. You can refuse and fill everything out manually. This is necessary for manufacturing enterprises that do not need to include direct costs in the cost of production.

Next, fill out the nomenclature groups. They are used to account for income from. Revenue from these product groups is reflected in the profit declaration as part of revenue from the sale of goods and services of own production.

The last setting in this section is to specify the procedure for making advance payments.

simplified tax system

In the “STS” section (if you are working on a simplified basis), indicate the tax rate and how advances from buyers will be reflected.

VAT

In the case where an organization is exempt from paying VAT under Art. 145 or 145.1 of the Tax Code of the Russian Federation, indicate this. Next, note whether it is necessary to maintain separate accounting for input VAT when simultaneously carrying out transactions that are subject to tax and exempt from it.

In the case where VAT is charged on shipment without transfer of ownership, check this setting.

The last setting in this section is to select the order and necessity of their registration depending on the period.

Property tax

In the “ ” section, indicate the tax rate and benefits, if any. The following are objects with a special taxation procedure. The subsection “Procedure for paying local taxes” establishes the deadlines for paying taxes and how advance payments will be calculated. In the last paragraph, indicate the method of recording expenses for this tax.

Personal income tax

In the personal income tax section, indicate how tax deductions are applied.

Insurance premiums

If necessary, fill out the “Insurance Premiums” section, indicating the tariff, accident rate and other settings.

Other settings

To specify other settings, follow the “All taxes and reports” hyperlink.

All previously made changes are saved in the accounting policy settings, which can be viewed using the “Change History” hyperlink.

See also an overview video about entering an organization's directory and setting up accounting policies:

Accounting policy is the way an economic entity conducts accounting. accounting. An accounting policy is a document that shows the methods of accounting. In this article we will dwell in detail on the following issues:

Where is the accounting policy in 1C

IN 1C Accounting 8 The accounting policy can be configured in the “Accounting Policy” window. First, the accounting policy in 1C (layout and its elements) is stored in the settings of the information register “Accounting Policy”. Each individual entry in the register shows the state of the software for a specific period of time. The record is generated annually.

Register settings include the taxation system:

• general or simplified for institutions;
• general, simplified or patent for individual entrepreneurs.

The register has a different form for legal entities. individuals and individual entrepreneurs. Active tabs are set taking into account the choice of taxation system.

Formation of the organization's accounting policy

Accounting policy settings in 1C8 are carried out in stages. First, you need to configure the register in the UP to generate printed forms (order to the UP, appendix to the order). If there is no UE for the required period, then it needs to be created.

How to change accounting policy settings in 1C:

• Go to the menu tab “Main” - “Settings” - “Accounting Policy”.
• Select the institution, the required period and double-click to install the desired one.





Setting the parameters of the “Income Tax” tab of the UE

The checkbox is checked in the field “PBU 18/02 “accounting for income tax calculations” is applied and the user will be able to keep records of deferred tax assets and liabilities. Next, in the “Depreciation calculation method in tax accounting” field, select the method of depreciation funds and depreciable property, and in the “Repay the cost of work clothes and special equipment” field, set the method.




Setting up VAT UP tabs

If an institution applies an exemption from paying VAT under Art. 145 or 145.1 of the Tax Code of the Russian Federation, the “Organization is exempt from VAT” checkbox is automatically selected. Take it off.

If an operation that is taxed and not taxed is carried out at the same time, you must check the “Separate accounting of incoming VAT is maintained” checkbox, as a result of which separate accounting will become available. The “Separate VAT accounting” checkbox will become active. If neither the second checkbox is checked or the Separate VAT accounting checkbox is cleared on account 19 “VAT on purchased assets,” then it will be impossible to select the VAT accounting method.




Setting up the Inventory tab

In the line “Method of valuation of inventories (MP)” you need to select “At average cost”, then the write-off of inventories will be accounted for at the average cost, which is automatically adjusted to the weighted average at the end of the month.




Setting up the “Costs” tab of the accounting policy:

• select the main account in the “Main cost accounting account” field, then it will be indicated automatically in production documents; in the case of production by an organization, the “Product Release” checkbox is checked;
• if the enterprise provides services, the “Performance of work” checkbox is checked, and the field “Costs are written off from account 20 “Main production” becomes active;
• buttons such as “Indirect costs” and “Additional” are always in active mode when selecting “Production of products” or “Performance of work”;
• select the type of general business expenses “In the cost of sales (direct costing)” by clicking on the “Indirect expenses” button.





Setting up the Reserves tab

To form reserves in accounting. and tax accounting, you need to check the boxes “In accounting” and “In tax accounting.” Setting the date at the end of which the debt is considered invalid is configured in the “Payment due date for buyers” and “Payment due date for suppliers” fields, unless a different procedure is established in the agreement. Next, click the “Record” and “Close” button.

The accounting policy is configured.




If you still have questions about setting up accounting policies in 1C, ask them in the comments. Our specialists will be happy to answer them.

In “1C: Accounting 8” (rev. 3.0), starting with version 3.0.39, the ability to print an order on accounting policies, including a set of appendices to the order, has been implemented. The accounting policy option proposed by the program will not only allow you to comply with legal requirements, but will also save time for the accounting department.

It has always been possible to configure accounting policy parameters in the program, but now the user has the opportunity to print an order on accounting policy along with applications in full accordance with the specified settings. A set of documents that make up the organization’s accounting policy is formed on the principle of a reasonable and necessary minimum, but if the user has additional wishes and clarifications, he can enter them into a printed form himself. Thus, based on considerations of expediency, the accounting policy is not overloaded with provisions “for all occasions” (for example, a description of the accounting for those types of activities that the organization does not conduct and, perhaps, will never carry out).

Please note that the proposed accounting policy is aimed primarily at small businesses. That is why the program developers deliberately did not take the path of creating an accounting policy designer, which would require the user to spend a lot of time and have high qualifications in the field of accounting and tax accounting. Instead, users actually had a ready-made and fairly simple solution at their disposal.

This position is associated, first of all, with an understanding of the position in which the accountant of a small enterprise finds himself. Often he handles all areas of accounting at the enterprise alone, without assistants; he does not have enough time to solve all the problems. At the same time, the operations of the enterprise are not that complicated.

Composition of accounting policies

Rice. 1. Printing the accounting policy from the settings form

The program offers the following applications:

• Accounting policies for accounting;
• Working chart of accounts;
• Forms of primary documents;
• Accounting registers;
• Tax accounting policy;
• Tax accounting registers.

The composition of accounting policy sections for accounting and tax accounting purposes depends on the program functionality used and the accounting policy settings of a particular organization, for example:

• if an organization applies the simplified tax system, then the composition of the tax accounting policy will contain only the section Personal income tax;
• If an organization does not maintain separate VAT accounting, then the tax accounting policy will not include a section Tax accounting for value added tax;
• if the organization does not produce products and does not perform work of a production nature, then the accounting policy for accounting and tax accounting will not contain sections devoted to work in progress and finished products;
• if the organization does not have fixed assets and intangible assets, and the corresponding functionality for accounting for fixed assets and intangible assets is disabled in the program, then the accounting policy for accounting and tax accounting will not have sections devoted to accounting for fixed assets and intangible assets.

The list of forms of primary accounting documents used by the organization is drawn up as an appendix to the order on accounting policies (Fig. 2). The list of forms offered by the program contains both forms regulated by law (for example, a universal adjustment document, cash receipt order (KO-1), consignment note TORG-12, etc.) and other forms implemented in the program (for example, an act for the transfer of rights, various certificates and calculations, etc.).

Making additions and changes to accounting policies

According to paragraphs 8 and 11 of PBU 1/2008 “Accounting Policy of the Organization”, as well as Article 313 of the Tax Code of the Russian Federation, changes or additions to the accounting policy are approved by order of the head.

We remind you that an organization can make additions to its accounting policies for accounting and tax accounting purposes if new facts of economic activity appear that the organization has not previously encountered (for example, a trading organization begins to provide production services). In this case, additions to the accounting policy can be made at any time, including in the middle of the year, and are applied from the moment of their approval (clause 10 of PBU 1/2008, article 313 of the Tax Code of the Russian Federation).

To make changes to the accounting policy, paragraph 10 of PBU 1/2008 establishes several grounds:

• if legislation has changed or adjustments have been made to accounting regulations;
• if the organization has decided to apply new methods of accounting, which involve a more reliable representation of the facts of economic activity in the accounting and reporting of the organization or less labor intensity of the accounting process without reducing the degree of reliability of the information;
• if the business conditions of the organization have changed significantly (for example, reorganization or change in types of activities).

Almost the same rules are provided for in paragraph 7 of Article 8 of Law No. 402-FZ “On Accounting”, as well as Article 313 of the Tax Code of the Russian Federation.

Changes in accounting policies can be applied no earlier than the beginning of the reporting period following the period of their approval. An exception is a change in accounting policies caused by amendments to legislation. In this case, the change in accounting policy is applied from the moment the relevant regulatory act comes into force (clause 12 of PBU 1/2008, article 313 of the Tax Code of the Russian Federation).

Please note, that some accounting methods used by the organization, it does not have the right to change during a certain period. For example, a taxpayer has the right to switch from a non-linear method of calculating depreciation to a linear one no more than once every five years (Article 259 of the Tax Code of the Russian Federation).

If it is necessary to make additions or changes to the accounting policy, the easiest way is to use the new opportunity to print out a new order on the accounting policy with a new set of attachments to it. However, you can edit the proposed files and issue an order for additions to the accounting policy by introducing a new section or changing the wording of an existing section of the organization’s accounting policy.

IS 1C:ITS

For more information about the accounting policy settings in “1C: Accounting 8”, see the “Accounting and Tax Accounting” section:

• for VAT accounting purposes at http://its.1c.ru/db/accnds#content:1052:hdoc ;
• for income tax accounting purposes at http://its.1c.ru/db/accprib#content:1055:hdoc ;
• for the purposes of applying the simplified tax system on

Any accountant knows about the need to formulate an organization’s accounting policy for each enterprise. No less important is setting up accounting policies in the 1C Accounting program. The correct operation of the program depends on how we configure this register, how and what checkboxes we put. An incorrectly checked box can lead to serious errors in the information base, incorrect maintenance of both accounting and tax records in the program and, as a result, incorrect completion of reports and declarations.

The key to successful work in the program is the correct setting of the accounting policy, and today I will tell you about each item of this program register.

1. Setting up accounting policies for accounting purposes.

Please note that with release 44 in the 1C: Accounting 8 version 3 program, the organization’s accounting policy settings have changed. Now we need to fill out two different information registers. First, accounting rules are set up, and then taxes and reports.

There are two ways to go to the accounting policy settings for accounting.

The first one is in the “Main” section

In this case, a window will open for setting up the accounting policy for the organization set as the main one in the infobase. If necessary, the organization for which the accounting policy is being configured can be changed by selecting the required one in the list.

In the current window, open “Change History”

In the window that opens, using the “Create” button, the accounting policy of the selected organization for the next year is formed.

The second way to open an accounting policy in the 1C Accounting 3.0 program from an organization card:

As a result, we will also get into the history of changes in this information register for the current organization:

So, let's create a new accounting policy for 2017.

First, we need to choose the method by which inventories will be written off in accounting: average or FIFO:

Next, the method is established by which the program will take into account goods at retail: at the cost of acquisition or at the selling price. If you want to see the trade margin on account 42, then you need to select the method of accounting for goods based on the sales value. However, let me remind you that in tax accounting for calculating income tax, direct expenses are determined only by the cost of purchasing goods.

In the next block, we indicate the cost accounting account, which will be inserted by default into the “Requirement - Invoice” document, and also mark with checkboxes whether our organization produces products, performs work, and provides services to customers.

When you select the second checkbox, the field for selecting the method of writing off costs becomes available.

If you select the “Excluding revenue” method 20, the account will be closed at the end of the month in any case, regardless of whether revenue is reflected in this period or not.

The write-off method “Taking into account all revenue” allows you to close the costs of account 20 only for those item groups for which revenue is reflected in a given month.

If you choose the third method of writing off costs “Taking into account revenue only for production services”, then account 20 will be closed only for those services that are reflected in the document “Rendering production services”.

If at least one of the two checkboxes “Production of products” or “Performance of work, provision of services to customers” is selected, then setting up methods for distributing indirect costs becomes available.

First, let's decide on the write-off of general business expenses. If we choose to include general business expenses in the cost of sales (the so-called direct costing), then account 26 will be closed at the end of the month to account 90.08, i.e. management expenses.

If we need to include costs on account 26 in the cost of production, then in this case it is necessary to determine the method for distributing these costs.

We be sure to fill out the period from which our changes and organization will be accepted.

If a cost account is not specified, then this allocation method will default to both accounts 26 and 25.

Next, you must specify the distribution base. It is determined depending on the specifics of the organization. It makes sense to choose as the distribution base those costs that are guaranteed to occur every month, for example, when producing products - “Output Volume”, and when providing services, the main costs are “Wages”.

The next block of settings is related to manufacturing enterprises.

Selecting the checkbox “Deviations from the planned cost are taken into account” means that the organization records finished products at the planned cost and is formed by posting D-t 43 and K-t 40, and then at the end of the month the program will calculate the actual cost and make an adjustment to the manufactured products.

It makes sense to set the next two checkboxes if the production of products at our enterprise is a complex technological process that consists of separate phases, the so-called processing stages. And each processing stage ends with the release of intermediate or final products. In this case, it makes sense to calculate the cost of semi-finished products, finished products and services provided, taking into account the sequence of our production. If an organization provides services to its own departments, then the program also has the ability to set up a counter release.

Let's look at another block of settings.

By checking the box “Account 57 “Transfers in transit” is used when moving funds,” we get the opportunity to reflect transactions for withdrawing and depositing cash and using account 57. It makes sense to set this setting if the transfer of funds takes place over several days. For example, this happens when paying with payment cards.

If an organization creates reserves for doubtful debts, then to automatically accrue them in accounting, you need to check the appropriate setting box.

If your organization keeps records of permanent and temporary differences in the valuation of assets and liabilities, then you need to check the box “PBU 18 “Accounting for calculations of corporate income tax” is applied. Small businesses and non-profit organizations may not apply PBU 18/02.

2. Setting up accounting policies for the purposes of NU for the organization on the OSN.

After we have formed the accounting policy for accounting purposes, we will move on to setting up tax accounting in the program. This can also be done in two ways.

The first one, here in the accounting policy settings for accounting:

Second, in the “Main” section

In the window that opens, we select the tax system.

Depending on the selected system, the composition of the settings on the left side of the window changes. In the case of OSN, the settings “Income Tax” and “VAT” appear on the left. The “Property Tax”, “Personal Income Tax” and “Insurance Contributions” settings are common to any taxation system.

For general taxation taxation, go to the “Income Tax” tab.

Here the income tax rates are indicated, as well as the method of calculating depreciation. When choosing a non-linear method, you must remember that this method is used only for OS from 1 to 7 depreciation groups.

In addition, it is possible to configure the method of repayment of workwear and special equipment: at a time or set a period of use upon transfer to operation.

The next setting “List of direct expenses” is a kind of “separator” of direct and indirect expenses. What we list in this register, those expenses will be reflected in the income statement as direct.

When filling out this register for the first time, the program will offer to fill out direct expenses in accordance with Art. 318 Tax Code of the Russian Federation.

The resulting list of expenses can be edited by adding or removing some items.

Let's move on to the next setting. Nomenclature groups are indicated here, the revenue for which in the income tax return is reflected as revenue from the sale of goods and services of own production.

Well, the last setting on this tab is the procedure for paying advance payments: quarterly or monthly, depending on the profit.

The following settings relate to VAT: VAT exemption, setting up separate accounting and the procedure for issuing invoices for advance payments.

Next we move on to the property tax settings. Property tax rates and available tax incentives are indicated here. If there are objects with a special taxation procedure, i.e. different from that established for the organization as a whole, it is necessary to fill out the appropriate register.

On the same tab, the tax payment deadline and advance payments for property tax are configured. When setting up advance payments at the end of the month, the routine operation “Calculation of property tax” appears. In addition, methods for reflecting property tax expenses are separately prescribed.

Another tab is personal income tax. Here we indicatehow our organization will apply standard deductions - on an accrual basis or over the employee's monthly income.

The last required setting is insurance premiums. Here we indicate whether the organization employs pharmacists, miners, or workers with hazardous and difficult working conditions.

In addition to the listed settings that are mandatory for enterprises on OSN, using the hyperlink “All taxes and contributions” you can open additional settings, for example, transport tax, land tax. You can also set payment reminders in the program, for example,indirect taxes or deadlines for submitting statistical reports.

3. Setting up accounting policies for NU purposes for an organization using the simplified tax system.

Let's now look at the accounting policy settings for an organization using the simplified tax system with the tax object “Income minus expenses”

First, we establish a taxation system. We note whether our organization is a UTII payer, whether it must pay a trade fee and the date of transition to the simplified tax system.

The simplified tax system tab contains very important settings regarding the procedure for recognizing expenses.

The flags indicate those operations that need to be done in the program in order for the corresponding expenses to be included in the KUDiR. For example, expenses for purchased goods will appear in column 7 of the income and expenses ledger if the product is recorded in the program, paid to the supplier and sold. You can also check the additional checkbox “Receipt of income”, then the costs of the goods will go to KUDiR if there are four operations in the program: receipt of goods, payment to the supplier, sale to the buyer and receipt of payment from the buyer.

In the UTII settings, it is necessary to indicate the types of activities for which the organization is obliged to pay UTII. At the same time, the 1C Accounting 8.3 program will immediately tell us the amount of tax for the quarter.

The settings for personal income tax and insurance contributions for the simplified tax system do not differ from the settings for these parameters considered for enterprises using the general taxation system.

4. Printing accounting policies in the 1C: Accounting program 8.

After we have set up accounting policies for accounting and tax accounting, we can print them without leaving the program. You can also print out an order on accounting policies, a working chart of accounts, forms of primary documents and a list of accounting and tax registers. To print all these documents, go to the accounting policy settings

Here, next to the organization selection window, there is a treasured button: “Print”, by clicking on which we can select the document we need.

The composition of the sections of the printed form depends on the settings made in the program. Any printed form can be printed, edited, saved and sent by mail.

Thus, for a small enterprise it is very easy to solve the problem of creating and printing accounting policies if you work in the 1C Accounting 8.3 program.

The advantage of this method is that you do not use the general template of their Internet, but the wording that most closely matches your organization, and the printed accounting policy corresponds to the settings in the program.

Work in 1C with pleasure and take advantage of all the features of the program.

You can ask questions in our groups on social networks.

Good afternoon or night.

We continue to analyze the primary accounting settings in the program. We entered the company details and set up the .

Today we will look at the topic: Accounting policy of the organization.

We launch the 1C: Enterprise Accounting 8.2 program.

Left-click on the corresponding menu - Accounting policy of the organization .

General information.

We choose our taxation system for the organization and note the type of activity. If there is retail trade, marked with the corresponding item in setting up accounting parameters, it will be possible to mark this type of activity that falls under the scope of UTII.

Fixed assets and intangible assets.

The method of calculating depreciation is linear, then we confirm the property tax rate in the window that opens, with the item - Add. Select and save.

Settlements with counterparties.

I noted both points, there is no need to select an income and expense item, the program has its own algorithm of actions and will allocate the funds to the appropriate subaccount (subaccount).

Inventories.

We leave it at average cost, but it is possible to evaluate inventories using FIFO, depending on the date of acquisition and the chosen write-off option.

Production.

I choose the method of distributing the costs of main and auxiliary production according to revenue; this will give me the opportunity to maintain a stable percentage of the cost of sales in accounting and tax accounting.

For my own services, I use the distribution of costs according to planned prices and output volume. This will give me the opportunity to plan internal production and maintain accounting services for my own departments. Will give an idea of ​​the cost and profitability of individual divisions. If there are none, you can mark any item that is easy to read.

If you need to change the order of distribution of general production and general business expenses from a certain time, then add the necessary item by calling up the window for adding and editing methods for distributing expenses with a large button labeled <Установить методы распределения…>

Income tax.

button <Указать перечень прямых расходов> Don't touch it yet, move on.

<Указать ставки налога на прибыль> – Add. The standard income tax is 2% federal and 18% local to the subject’s budget. For preferential taxation, indicate your percentage of the income tax rate.

Release of products and services.

I preferred the method of accounting for production output without creating an account 40. so as not to worry about the planned cost and cost deviations. Headache, we use direct cost write-off. We leave the second point on automatic determination of detail. We give this headache to the 1C Enterprise 8.2 program.

Unfinished production.

We reject the WIP inventory and act, unnecessary actions in accounting. Let everything be considered “work in progress”, then it will be distributed automatically, as we set in the settings above, based on revenue.

VAT.

It all depends on the specifics of the enterprise: a general system with VAT, without VAT, when an application is written for low turnover for VAT exemption, or a simplified calculation.

Additionally, I noted the point of issuing an invoice in rubles, when making payments in foreign currency. We have registered registration of invoices for advance payments under the letter “A” in the accounting settings.

Personal income tax.

Everything here is clear; standard deductions are applied to income calculated on an accrual basis from the beginning of the year.

Insurance premiums.

The presented list of enterprises makes it possible to choose the type of insurance tariff for insurance premiums depending on the affiliation of the enterprise. In our case, the main taxation system is a full 30% insurance rate of contributions to the wage fund to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund.

After filling out all the items, click on the button OK in the lower right corner of the settings window Accounting policy of the organization in a programme

I congratulate you. Today we set up the organization's accounting policies.