Cash flow items 1c 8. Filling out the directory of cash flow items
- increasing the financial stability of the company through rational use borrowed money;
- improving the company's solvency;
- reducing risks (cash gap);
- rational use money.
Building a cash flow accounting system is a complex process, the automation of which should be preceded by the stage "Building an accounting system and developing cash flow regulations"
This stage can be broken down into the following tasks:
- structuring cash flows;
- creation of regulations for the main processes of cash flow management
Structuring cash flows
Cash flow and its structuring is, in fact, the development of the analytical reference “Turnover items”.
The set of analysts and the structure of the reference book for accounting for cash should ensure the completeness of analytical sections of planning, which will allow you to see the division of cash flows by types of cash flows, generate the necessary analytical reports and eliminate the risk, which is the cash gap.
At the most basic level, the set of cash flow planning items must match the cash flow analysts.
Cash flow items, with an example of a structured directory
Cash flows from current operations
- Receipts:
- from the sale of products, goods, works and services, lease payments, license payments, royalties, commissions and other similar payments;
- from the resale of financial investments;
- other supply;
- Payments:
- suppliers (contractors) for raw materials, materials, work, services;
- in connection with the remuneration of employees;
- interest on debt obligations;
- income tax;
- other payments;
- Receipts:
Cash flows from investment operations
- Receipts:
- from the sale of non-current assets (except for financial investments);
- from the sale of shares (participation interests) in other organizations;
- from the return of loans provided, from the sale of debt valuable papers (rights to claim funds to other persons);
- dividends, interest on debt financial investments and similar proceeds from equity participation in other organizations;
- other supply;
- Payments:
- in connection with the acquisition, creation, modernization, reconstruction and preparation for the use of non-current assets;
- in connection with the acquisition of shares (participation interests) in other organizations;
- in connection with the acquisition of debt securities (rights to claim funds against other persons), the provision of loans to other persons;
- interest on debt obligations included in the value of the investment asset;
- other payments;
- Receipts:
- Cash flows from financial transactions
- Receipts:
- obtaining credits and loans;
- monetary contributions of owners (participants);
- from the issue of shares, an increase in participation interests;
- from the issue of bonds, bills and other debt securities, etc .;
- other supply;
- Payments:
- to the owners (participants) in connection with the repurchase of the shares (participation interests) of the organization from them or their withdrawal from the membership;
- for the payment of dividends and other payments for the distribution of profits in favor of the owners (participants);
- in connection with the redemption (redemption) of promissory notes and other debt securities, the return of loans and borrowings;
- other payments;
- Receipts:
The directory is organized in such a way that at the first level of the groupings "Types of cash flow items", and in the subordinates there are cash flow items themselves.
The development of cash management regulations will help streamline business processes associated with the use of company cash.
The regulations should include the structure of cash flow planning documents (both strategic and operational), a description of the procedures for agreeing and approving the DDS plan.
The structure of the cash flow for the approval of documents may vary depending on the type of planning document (Budgets for VAT, requests for expenditure of DS).
In addition to the composition of the documents and the list of persons participating in the approval, it is necessary to determine the terms of approval, to ensure the rules for entering documents so that the treasurer has time to manage payments, to ensure the possibility of registering unplanned payments.
The software product "WA.Financer: Cash Management", developed on the basis of 1C 8, provides the user with a reliable tool for building a cash management system, and also allows you to timely identify a cash gap, establish the causes of occurrence and take measures to eliminate it.
The reference book "Items of turnover by budgets", in addition to the hierarchical structure, has a number of details:
- Details used in the formation of reporting forms:
- Name
- Name not in a foreign language
- Code for reports
- Used by the system and increasing the possibilities of analytical use of the reference book:
- Direction of movement
- Cash flow item type
- Article analysts
- Requisites increasing the possibilities of administration
- Access group
- Analytics period
Using this guide will allow the user to develop the structure of planning articles of any complexity, in accordance with the needs of the business.
Every accountant, both novice and senior, understands the importance of cash in an organization. After all, an accountant keeps track of cash flows and submits to the manager a detailed report on the financial well-being of the enterprise.
Money loves the bill
Correct cash flow accounting is necessary for a company to:
I spent money carefully and did not take extra loans;
Didn't suffer from box office gaps;
I invested free money in new projects.
Company managers through cash flow analysis will see financial condition organizations and predict risks.
And also the correct data generated by the items of cash flow in the program are needed in order to pass the accounting and tax reporting on time and without mistakes.
We will tell you how to reflect the cash flow item in the program. To reflect the cash flow item in payment documents, set the settings:
Let's open in the section "Administration" - "Program settings" - "Accounting parameters";
In the “Chart of Accounts Settings” attachment, go to the “Cash flow accounting” tab for settlement accounts and cash flow items and check the box for cash flow items, then use the Save and Close button to save.
The saved settings are needed for the correct compilation of the cash flow analysis in the program.
Why do a cash flow analysis
Cash flow analysis - information about the receipt and expenditure of funds. For correct accounting of cash flows, use the reference book "Cash flow items". The reference book includes a list of cash flow items (“Reference books” - “Bank and cash desk” - “Cash flow items”), it is used to organize cash flow by type. This account is needed to automatically fill out the form accounting statements "Statement of cash flows". In the item of cash flow in each type of VAT, there are two indicators: "name" and "type of cash flow". The “name” indicator includes an unlimited number of names that the accountant uses when creating cash and bank documents. The indicator "type of cash flow" can be predetermined, as it is drawn up taking into account the requirements of the cash flow statement. To analyze the flow of funds in the program 1C Accounting 8 (rev. 3.0.), Use the articles of the flow of funds by the type of their movement, and so on. To generate such a report, go to the section "Manager" -\u003e "Cash" -\u003e "Cash flow analysis". In the "Cash flow analysis" tab, select the required period for the report, click "Generate" and display the report indicators on the monitor. The generated report contains information on receipts and expenditures of funds, on cash orders and bank documents.
Cash flow items and balance sheet
Directory "Cash flow items" is used to classify transactions with the organization's cash. When processing payment documents ( payment orders, PKO and RKO, etc.) indicate the required article of the DDS. It is important that with the help of the reference book the cash flow statement is formed correctly, since this report is part of the accounting statements and is submitted to the IFTS at the end of the year.
The primary source for the formation of the cash flow statement in the program is the balance sheet for the account. 50 and count. 51. To form the SALT according to the account. 50 and 51, go to the section "Reports", "Standard reports" and OCV by account. 50 or 51. Select a period, then click on the "Show settings" button, in the "Grouping" tab select "Cash flow items" and click "Generate". SALT will show on which items the receipt or write-off of funds occurred. Discrepancies between the SALT and the cash flow statement mean that some payment document does not reflect the DDS articles, or it may have been indicated in a document that does not require this.
We will help you with setting up a cash flow statement in 1C programs - we will consult you for free within 15 minutes. More details. Or we will teach you to work in 1C from scratch on the author's course.
Work in 1C with pleasure!
It's no secret that the specifics accounting organizations with its debit / credit often baffle business owners. How to understand simple, at first glance, concepts - income and expense, if a small enterprise keeps records only in accounting software and the main form of entry in it is the accounting entry? In the 1C: Accounting configuration, there is an answer to this question - this is the Cash Flow Analysis report, which helps to translate the principles of accounting for cash accounting into the language of management accounting, understandable to any company manager.
The system of management reports on cash flow in 1C Accounting
For prompt receipt of information on the availability of funds and the dynamics of their consumption, the head of the enterprise has access to the block of management reports "Cash". You can work with it from the "Manager" interface.
The block of reports to the head of cash accounting consists of four reports:
- Cash flow analysis;
- Cash balances;
- Cash receipts;
- Cash expenses.
Today we will focus on the main analytical tool - cash flow analysis. This is the very first report on the list. We will understand in detail the features of this report so that the manager can use it independently.
Analysis of cash flow in 1C
The purpose of the report is to show the income and expense of funds for an arbitrary time interval, starting from one day or more. The income or expense of funds at the enterprise occurs as various business transactions... We sold the goods to the buyer - the buyer pays money to the current account, we have a receipt; accrued the employee's salary - transferred money to him salary card, we have an expense, etc. The accountant reflects the posting on debit and credit, but the information is included in the report in a form that is more familiar to us - it is classified according to the types of cash flows.
A cash flow type is a closed list that includes a necessary and sufficient list of items. This list was formed on the basis of business transactions to receive or pay money at the enterprise, so the developers of the accounting system were able to unify it.
The most important thing is that the type of movement is included in the report depending on accounting entry... But only the algorithm of the report knows about it, and when we use the report, we don't even think about it. Everything is taken into account in 1C: Accounting.
How to set up DDS in 1C: Accounting
So, we are learning to use the report. We will generate a DDS report with various options for detailing, and then we will determine the optimal grouping.
Let's get acquainted with the report settings. They are available after clicking the "Show settings" button.
The first tab “Grouping” contains all possible fields, the data on which are displayed in the report. Let's set the first value - grouping by type of funds.
Let's generate a DDS report:
We have a rather laconic report that allows us to see the receipts and expenditures of cash at the cash desk, non-cash - on current accounts and funds from accountable persons. This customization option can be recommended to senior executives who make strategic decisions.
Let's add an additional grouping field to the setting - placement:
Let's see the result:
The analytics of the DDS report allows you to assess the cash flows of each current account of the enterprise. This report can track overall dynamics funds by currencies.
Let's complicate the report by adding a third grouping by type of movement:
Let's evaluate the resulting report:
Now we can analyze movements by types of cash flows. But it seems that in this form, the DDS report turned out to be too cumbersome and contains excessive detail for senior managers. Therefore, we will optimize the report setup. Let's go back to the settings and leave one grouping field for the types of movement, and turn off the flags for the type of movement and placement.
The report will allow you to see aggregated but structured cash flows.
Thus, on the "Grouping" tab of the DDS report settings, we control the visibility of certain report fields. Also, we can set the visibility for all grouping fields to see the maximum possibilities.
This is what the report looks like with full groupings:
Let's continue studying the report settings on the next tab - "Selection". First, on the "Groupings" tab, turn off the flags of unnecessarily detailed fields - "Payment document" and "Cash flow item".
You can add the same fields to the "Selection" tab as to the "Grouping" tab, but specify the required specific values \u200b\u200bso that the filtered information is displayed in the report. For example, we want to see receipts from customers. At the beginning of the article, we talked about the type of cash flow: we will establish a selection for it.
Let's open the field “Cash flow items” and find the required line in the hierarchy:
Let's substitute the field into the selection. Let's get the following appearance of the settings:
Let's set the value for which it is necessary to select. For receipts from buyers, this value is receipts from the sale of products and goods, the performance of works, the provision of services.
This is how the configured DDS report should look like:
Let's form it:
Additional convenience for working with the report is created by the following settings tab - "Sorting". Let's continue exploring the settings and go to it:
Similar to the previous tabs, similar fields are available here. Recall that the selection and addition of fields is performed by clicking the "Add" button:
Let's continue optimizing the settings of the previous DDS report. We need to withdraw all cash receipts not randomly, but in ascending order.
Let's select the field "Receipt" for sorting and set the value "Ascending".
As a result, the lines of the report will be sorted in ascending order of receipts from buyers:
We hope that while working with the report settings, you managed to make it even better.
It remains to tell about the last possibility. It is rarely remembered about it, probably because of its low significance, but we believe that it is worth paying attention to it. It is on the format of data output to the report.
By default, the DDS report is rounded up to rubles. If you suddenly need to form it with an accuracy of kopecks, you can do this using the last settings tab - "Design". Below in the screenshot is an illustration of the sequence of actions: go to the "Design" tab, add the "Format" line, set it to the desired "Accuracy":
We have a final report:
This concludes the study of the report settings. But work with the report will be continued. After all, we just have to learn the most important thing - to save the results of our settings in order to use them periodically and not waste time re-setting the parameters.
To save the settings, use the "More" button, in the drop-down menu of which you need to find a similar command "Save settings":
After that, we will receive an offer from the system to name the saved setting, so that it is convenient to find it, because the number of saved settings is not limited.
Now the settings of our report are safely saved in the program. We can use the saved settings whenever necessary. To do this, select an option by clicking the report command of the same name:
This concludes our introduction to Cash Flow Analysis. I would very much like to hope that the information that we have shared in this article will be useful and will help bring accounting and management accounting in a company closer together, as well as optimize the work of managers of all levels of any enterprise that has automated its accounting using software product firm "1C" - "1C: Accounting 8".
1C: Accounting 8.2. Self-explanatory tutorial for beginners Gladkiy Alexey Anatolievich
Filling out the reference book of cash flow items
The program "1C Accounting 8" implements the ability to automatically fill out the reporting form No. 4 "Cash flow statement". But in order to use this mechanism, it is necessary to keep records on the accounts of cash flow in the context of cash flow items. Recall that cash accounts are:
Account 50 "Cashier" (this account keeps records of the company's cash);
Account 51 "Settlement Account" (it records the company's non-cash funds on the settlement account);
Account 52 "Currency account" (this account is intended for accounting of funds of the enterprise in foreign currency);
Account 55 "Special accounts in banks" (here non-cash funds of the enterprise are taken into account, which are in special accounts with banks - deposits, loans, etc.).
Please note that keeping records of funds in the context of their movement items is possible only if the appropriate setting is enabled. Run the command of the main menu Enterprise? Set up accounting parameters, and in the window that opens, go to the Cash tab (Fig. 3.19).
Figure: 3.19. Setting up cash accounting
On this tab, check the box By cash flow items. In this case, in the interfaces for editing payment documents, there will be a field for selecting a cash flow item to which the amount for the document should be assigned. The choice of cash flow items is carried out from the reference book of cash flow items, the contents of which the user can form and edit independently.
TIP
If you plan to keep records of funds in the context of the articles of their movement, it is recommended that you add the articles that you will use to the directory in advance. True, it is possible to fill in and edit the reference book later (for example, directly in the document editing mode), but it is more convenient to fill it out in advance so that later you will not be distracted by adding new items to it.
To switch to the operating mode with the reference book of cash flow items, select the item Cash flow items in the reference book selection window (see Fig. 1.20). As a result, the screen will display the reference window, which is shown in Fig. 3.20.
Figure: 3.20. Directory of cash flow items
The capabilities of the program provide for the grouping of items of cash flow depending on the purpose, focus, or by other criteria. For example, you can create separate groups for cash and non-cash money, for your own and borrowed funds, etc. Note that the grouping of cash flow items is optional - you can maintain a directory with one general list. If you want to use the grouping mechanism, it is recommended to first create a list of groups (it will have a hierarchical representation), and then fill the groups with articles.
NOTE
Subsequently, you can move any cash flow item from one group to another.
To form a group of articles, run the Actions? Command in the list box. A new group (this command is also called by pressing the Ctrl + F9 key combination), or a similar command of the context menu. You can also use the Add Group button located in the toolbar (the names of the toolbar buttons are displayed as tooltips when you move the mouse pointer over them). When performing any of the listed actions, the screen will display a window for entering and editing a group, which is shown in Fig. 3.21.
Figure: 3.21. Entering and editing a group of articles
Note that a group is edited in the same window: to switch to the editing mode, select a group in the list by clicking the mouse and execute the Edit context menu command (or a similar command in the Actions menu) or press the F2 key.
In the Name field, enter the name of the group. In the Group field, you can select a group of articles that will be the parent for the group being created. If the group being created should not be subordinate to any other group, this field should be left blank.
In the Code field, the numeric code of the article group is formed. The value of this field is generated by the program automatically after pressing the OK or Save button. If necessary, you can edit the numeric code from the keyboard, having previously enabled the edit mode using the Actions? Edit the code. Note that it is not recommended to edit the code without a special need, as it can lead to data integrity violations.
The input and editing of the group is completed by pressing the OK or Save button in this window. The Close button is used to exit this mode without saving the changes made.
To enter into the directory new article cash flow, position the cursor on the group to which this article should be assigned, and execute the command Actions? Add (this command is also called by pressing the Insert key combination), or a similar command of the context menu. You can also use the Add button located in the toolbar. When performing any of the listed actions, the screen will display the window for entering and editing the cash flow item, which is shown in Fig. 3.22.
Figure: 3.22. Entering and editing a cash flow item
In this window, in the Name field from the keyboard, enter the name of the cash flow item. Under this name, it will subsequently be displayed in the list and selection interfaces. In the Cash flow type field from the drop-down list, the content of which is predefined in the Configurator, the regulated reporting indicator corresponding to the defined movement type is selected (in other words, the value of this field is used when automatic filling form No. 4).
In the Group field, you can select or change the group of articles to which this article will be assigned. To fill in this field, press the selection button or the F4 key, then in the list of article groups that opens, select the required position by clicking the mouse and press the Select button.
As for the Code field, it is filled in and edited in the same way as in the mode of entering and editing a group of articles.
After clicking the OK or Record button in this window, the cash flow item will be added to the directory.
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