1c enterprise 8 processing month closing. Accounting info
Instructions for closing a month in 1C 8
Closing the month can be done using a special mechanism for closing the month (from the accounting interface - routine operations - Closing the month) or without (in this case, all documents for the end of the month must be entered manually). Before starting the mechanism, you must select “Month Closing Settings” from a special directory.
Then, click the “Run procedure” button.
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On the “Scheme” tab you can see which month-closing operation needs to be carried out at the current moment (highlighted with a red dotted line). You need to double-click on it. A routine operation responsible for a particular document/processing will appear.
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If the operation is responsible for posting documents, then you need to create documents and post them (these buttons are located on the command panel), then click on the “mark as completed” button. If the operation is responsible for processing, then you need to start the corresponding processing (Restoring batch accounting, restoring the state of settlements), then click on the “mark as completed” button. Then there is a transition to the next operation in the “Month Closing” process diagram. If you need to cancel a routine operation, then you need to right-click on the desired operation in the “Month Closing” process diagram and select cancel execution. In this case, the operation and all subsequent ones will be canceled. If you want to mark an operation as completed without checks (for example, registering invoices for advances during a period when there were no advances from customers, it was impossible to mark the operation as completed in the usual way), then you need to enter this operation from the menu
All operations in order.
- Restore the sequence of purchase calculations. It is necessary to launch the appropriate processing (from the accounting interface - documents - additionally - restore the sequence of calculations). Specify the end of the month date, select the required organizations and check all the boxes, then execute. If the current settlement date is less than the start date of the month being closed, you need to move this date to the beginning of the month (the processing is in the list of external processing “Shift of settlement boundaries”).
- Restore the sequence of calculations for implementation. Same as point 1.
- Calculate depreciation of fixed assets. IN regulatory operation use the mechanism for generating and processing documents. Depreciation postings are set up in the Methods of reflecting depreciation expenses directory.
The method is indicated in the document “Acceptance for accounting of fixed assets” or “Entering initial balances OS".
- Calculate depreciation of intangible assets. Working with the operation is similar to the operation for the OS.
- Pay off the cost of workwear. Enter the routine operation (double-click on the desired operation from the month-end closing scheme). Create documents, post. Mark as completed.
- Write off FBR (deferred expenses). Enter the routine operation (double-click on the desired operation from the month-end closing scheme). Create documents, post. Mark as completed. As a result, the document “Write-off of RBP” will make entries, the details of which are taken from the RBP directory Kt 97.
- Calculate insurance costs. Enter the routine operation (double-click on the desired operation from the month-end closing scheme). Create documents, post. Mark as completed. As a result, the document “Expenses for voluntary insurance» will make entries, the details of which are taken from the deferred expenses directory with the type BPR insurance Kt 97.
- Revaluate foreign currency. Enter the routine operation (double-click on the desired operation from the month-end closing scheme). Create documents, post. Mark as completed.
- Calculate salaries and unified social tax. The operation can be marked as completed without creating the documents “Calculation of salaries to employees of organizations” and “Calculation of Unified Social Tax”.
- Registration of invoices for advance payments. From the accounting interface - VAT - registration of invoices for advances. Start processing - fill, then execute. The tabular part is filled in with all advances received from buyers, i.e. turnover of Kt60.02, 60.22, 60.32 accounts in the accounting chart of accounts.
- Registration of invoices for amount differences. From the accounting interface - VAT - registration of invoices for amount differences. Start processing - fill, then execute.
- Generating purchase ledger entries. The routine operation creates, fills out and posts the document “Creating Purchase Ledger Entries”. The document is filled out according to the balances of the savings register “VAT Presented”.
- Generating sales ledger entries. The routine operation creates, fills out and posts the document “Creating Sales Ledger Entries”. The document is filled out according to the balances of the savings register “VAT Accrued”.
- Perform distribution of expenses by type of activity, standardization of expenses. A routine operation creates and carries out the document “Routine operations tax accounting" The document is usually used to standardize expenses for tax accounting (Accounting Register “Tax”).
- Calculate the cost (BU, NU). A routine operation creates and carries out documents “Calculation of cost” with reflection in accounting and tax accounting (Interface “accounting and tax” -> Documents -> Routine operations -> Calculation of cost).
- Form financial results. The routine operation creates and posts the “Determination of Financial Results” document. Accounts 90 and 91 by 99 are closed in accounting and tax accounting.
- Calculate income tax. The regulatory operation creates and posts the document “Income Tax Calculations”. When using PBU 18/2, the document creates deferred and permanent tax assets/liabilities. The document also calculates income tax. Typical entries when posting an accounting document are shown below.
Postings to deferred tax assets and liabilities are formed according to the turnover of the tax chart of accounts according to the type of accounting “TD” (temporary differences) of accounts up to 90, multiplied by the income tax rate.
This article will discuss the main features of performing routine operations of the month, taking into account the settings of accounting parameters, as well as a description and practical elimination of the main errors that arise at the end of the period.
Let's start with a detailed look at the month-end closing business process.
All business transactions have already been entered into the information base, and a number of regulatory procedures must be completed. Regulatory operations can be divided into corrective, settlement and ensuring the correct maintenance of accounting and tax records.
The first include, for example, procedures for restoring chronological sequence. Within a month upon entry into the information base business transactions the correct sequence of recording accounting documents could be violated, which could distort the financial result. To prevent this from happening, there is a special regulatory procedure for restoring the correct sequence of recording transactions.
Calculation procedures ensure the correct calculation of indicators in accounting and management accounting, for example, cost calculation.
Other procedures are responsible for complying with accounting and tax rules, such as creating ledger entries for purchases and sales. All operations are carried out separately according to regulatory documents and strictly in a certain sequence.
Setting up a month-end closing procedure
Let's consider the period closing scheme. It is presented in the form of a business process. The month-end closing mechanism is available from the “Accounting and Tax Accounting” and “Accounting Manager” interfaces.
Before starting the procedure, you need to make a setup. Settings for the month closing procedure can be found in the Month Closing Settings reference book. We indicate the period and select the tax system option. All settings are specified regardless of organization.
On the first tab, checkboxes indicate the operations that will be performed (). For example, if no organization makes payments in foreign currency, then there is no point in carrying out a revaluation operation currency funds.
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Having marked the necessary operations with the checkboxes, let's go to the second tab Scheme. It shows the business process diagram, the sequence of operations performed, as well as active and inactive users responsible for these procedures. You can assign a responsible person on the Responsible tab or by right-clicking on the operation block in the diagram and selecting a user.
The VAT calculation scheme is indicated separately.
On the Cost Allocation tab, you can specify the cost allocation methods for calculating costs. For correct distribution, the correspondence of the Divisions to the Divisions of the Organization in the “Divisions” directory is also indicated.
Running a procedure
The monthly closing setting has been created, now you can start launching the procedure itself. Let’s go to the menu item “Routine Operations” and select the item “Month Closing Procedure”. Here we indicate “Organization” and “Settings”. The characteristics to be reflected in accounting, tax and management accounting will be set themselves depending on the month-end closing settings if you click on the “Load settings” button.
So, everything is ready to launch. We press the “Start procedure” button and click on the “Routine operations” button, we will see that the user has automatically received a task, according to which he must draw up the regulatory documents necessary at this stage.
After completing a stage, the program automatically moves on to the next one. Some steps can be performed in parallel.
After all tasks are completed, the procedure is considered completed.
Stages of performing routine operations
After starting the month-end closing procedure, the system will assign the first task to the person responsible. He will be able to see it from the Regular menu item by switching to the “Accounting and Tax Accounting” interface.
To complete it, the user needs to create and post the documents that the program will offer him at this stage ().
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After the documents are generated and verified, you can mark the operation as completed so that the system moves on to the next task. All Required documents at the end of the period, you can create it manually separately from the business process, but it is more expedient and more convenient to create and check directly from the form of regulatory operations, because it is very easy to get lost in the sequence, which can subsequently lead to a distortion of the result.
Let's consider the main operations included in the month-end closing procedure.
Additional documentation
If the program uses a deferred posting mechanism, then at the end of the month the “Additional posting of documents” processing will be launched so that the documents are posted to all registers. With a large document flow this processing runs regularly.
In the “Delayed Posting of Documents” journal, you can see those documents that are subject to the follow-up mechanism. Using the operation “Actions -> Post completely,” the document is posted to all registers.
Restoring the state of calculations
If the accounting policy of the enterprise indicates that advances are offset by the “Restoring the sequence of calculations” processing, then at the end of the period this processing is launched. It can be found by switching to the “Accounting Manager” interface and the menu item “Routine operations -> Restoring the sequence of calculations.” Processing restores the correct sequence of documents for offsetting advances. After using it, the receipt and sale documents will not be reposted, otherwise the entry for offsetting the advance will disappear.
Restore batch accounting sequence
If the program uses batch accounting, then when writing off batches, you can facilitate the work of the application solution by postponing the write-off in management and regulated accounting and launching special processing at the end of the month, which will process documents through the batch accounting registers. To do this, uncheck the boxes in “Accounting parameters settings -> Write off batches when reflecting documents” and start the “Post by batch” processing. Even if documents were entered retroactively, running this processing is also useful, because it restores the batch accounting sequence.
Adjust the cost of writing off inventories
Used for batch accounting. When posting the document, an adjustment is made to the cost movements according to batch accounting for the month. The adjustment is necessary for: calculating the weighted average cost of writing off batches when using the “By average” method of assessing inventories, as well as accounting additional expenses for the purchase of goods capitalized after write-off of goods.
Calculate depreciation of fixed assets
From the form of a regulatory operation, by clicking on the “Create documents” button on the last day of the month, the document “Depreciation of fixed assets” is automatically created. Next, you should carry out and see the result.
If for some fixed assets the depreciation method is used in proportion to the volume of production or according to uniform standards depreciation charges, then first fill out the “OS Development” document.
Calculate depreciation of intangible assets
The amounts of depreciation and write-off of R&D expenses are calculated when posting the document “Depreciation of intangible assets”. Similarly, if depreciation is calculated in proportion to the volume of products produced, then the volume of products produced in that month should be indicated.
Pay off the cost of workwear
At this stage, the document “Repayment of cost (working clothes, special equipment, inventory)” will be created; during this process, part of the cost of work clothes and special equipment that was not fully repaid during commissioning will be written off.
Write off RBP
When posting the document “Write-off of deferred expenses”, part of the expenses of future expenses is transferred to current ones. The amounts and accounts to which this part will be written off are indicated in the RBP directory.
Calculate insurance costs
The document is intended for writing off future expenses for voluntary insurance of employees in accounting (76.01.2 “Payments (contributions) for voluntary insurance of employees”) and tax accounting (97.02 “Future expenses for voluntary insurance of employees”).
Revalue currency funds
Using the document “Revaluation of Currency Funds”, amounts in the currency of management accounting are revalued according to registers Money and mutual settlements with counterparties and accountable persons.
There is a separate scheme for calculating VAT. On the “VAT calculation scheme” tab, the operations that should be performed are noted. The program itself will create the necessary documents, offer to fill them out and post them. The application solution automatically generates reporting forms: purchase book, sales book, VAT declaration. All regulatory transactions are stored in a journal (the “Accounting and Tax Accounting” interface, menu “VAT -> VAT Regulatory Documents”).
The document “Calculation of cost” is generated for each type of accounting separately; if it is necessary to calculate the cost for all types of accounting, then we carry out several documents (for management accounting and accounting and tax accounting). This document calculates the actual cost of writing off inventories as expenses, writes off materials from work in progress, distributes general production and general running costs per output () Used only in advanced cost accounting analytics.
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Cost calculation consists of next operations:
- If the accounting of goods and materials is maintained on a separate account, then “Distribution of goods and materials” is performed.
- A list of services is determined according to the documents “Sales of goods and services”, the cost of which will be calculated.
- Calculation of the cost distribution base - distribution methods are specified in the information register “Methods of distribution of cost items” or from the directory “Cost Items” for each item separately. The calculation of all bases over which expenses will be distributed is performed. The calculated bases are recorded in the information registers “Cost distribution base” and “Cost distribution base (accounting)”
- Distribution of expenses by base - after calculating the base, distribution of expenses by cost is carried out finished products and services.
- Calculation actual cost- a summary assessment of the cost of inventories is performed.
- Formation of movements in accounting registers (for regulated accounting) and the cost of fixed assets (for management accounting).
Generate financial results
The document “Determination of financial results” makes entries to close accounts 90 and 91. The document can be reflected in the accounting and tax accounting. When reflecting a document in tax accounting, the operation of writing off losses of previous years can be performed.
When closing the 90th account, a posting will be generated reflecting the profit or loss. When closing the 91 account, the financial result for other types of activities will be calculated.
Calculate income tax
Using the document “Calculations for income tax”, you can calculate permanent and deferred tax assets and liabilities in accordance with the norms of PBU 18/02 “Accounting for calculations for income tax” and calculate income tax. You can use this document to enter balances for deferred tax assets and liabilities.
Close the year
The “Year Closing” document is carried out only in December of each year. As a result of posting all balances of subaccounts of accounts 90 and 91 accounting are written off to the corresponding sub-accounts with code 99. All balances of sub-accounts of account 99 “Other income and expenses” are written off to account 99.01.1 (2), and the balance of this account is written off to account 84 “Retained earnings (uncovered loss)”.
With the operation Closing tax accounting accounts, all balances of tax accounting accounts that are not intended to reflect the value of assets are written off.
Platforms: 1C:Enterprise 8.3
Configurations: 1c accounting
Version: 3.0
2013-10-08
94155
It’s no secret that the main difficulties with 1C begin as soon as the next one ends reporting period. It is during this time that the lion's share of frantic searches for errors, delays after work, headaches and nervous breakdowns occurs.
Most of the errors when closing a month lie in incorrect settings of the program, databases and, first of all, in incorrect, often hastily installed “Accounting Policy” settings. Although, it happens that the user is simply not familiar with 1C on a first-name basis, and quite sincerely does not see the cause-and-effect relationship between the “flags” of the settings and the errors that “come out” after the “Closing the Month” operation.
One can understand poor accountants who are always underachieving and overworked with work - do they really have free time to study thick volumes of textbooks with detailed description work in the program? So if you work as an accountant and want to get through the reporting period safely, we advise you to learn a few simple “Month Closing” techniques right now.
We close every month
Novice accountants-users of 1C often do not realize that, unlike the usual tax period equal to a quarter or a year, the program works in such a way that the reporting period here is equal to one month. Therefore, closing must be done monthly! In particular, cost accounts should not have balances at the end of each month. If you try to close at the end of the quarter, you will get errors and balances on accounts where they should not be.
Closing Cost Accounts
If after the close of the month there is a balance on account 44 “Distribution Costs”, this may mean one of two things - either the absence of transactions for the sale of goods (revenue) trading operations, or the balance of transportation costs.
If the first, then the entire debit turnover on the distribution costs account for the month will not be closed, which means it is necessary to check whether all sales transactions are entered into the database. If the write-off of distribution costs has not been completed completely, then you need to check which cost items, as well as tax expenses, include unwritten amounts. To do this, simply create a balance sheet for account 44.01. If you see that transport costs remain “hanging”, this means that you see the amounts of transport costs proportionally tied to the goods remaining in the warehouse. If you think that this is incorrect or that transportation costs are written off disproportionately, then it remains to check whether the “Cost Items” in the directory elements are correctly linked to transportation costs. If not, then correct it, re-post all the documents and close the month again.
Cost accounts 20, 23, 25, 26
If you saw balances hanging on the accounts of direct and indirect production costs, that is, on accounts 20, 23, 25, 26, then there will be a little more questions leading to solving the problem. The main question here is the following: are the “Accounting Policy”, reference books “Nomenclature Group” and “Nomenclature”, “Cost Items”, etc. coordinated with each other and configured in accordance with the parameters of your enterprise?
Let us first consider what dangers await us when closing indirect expense accounts. If, when performing the “Month Closing” operation, the program informs you of an error, this means that you incorrectly filled out the “Methods for the distribution of indirect expenses” when setting up the “Accounting Policy”. For example, if the “Payroll” indicator is selected as the basis for the distribution of indirect costs, then the program will look for the amount of costs for the types of expenses “Payroll” allocated to direct expense accounts 20 or 23. So, if the wages of production workers were initially allocated to account 25, then the “Month Closing” operation simply will not find any amounts for distribution, will stop the month closing process and notify you of an error.
The second example of a common mistake is when, for a long production cycle, “Output Volume” is selected as the basis for allocating costs. Then, if not a single unit of finished product is produced within a month, there will be no basis for allocating indirect costs. Draw conclusions and do not take a formal approach to choosing methods for distributing indirect costs.
“Accounting Policy” settings. Output
Let's return to the issue of production (production) and services. Let’s not forget to check the “Product Output” checkbox in the “Accounting Policy”. And then we will carefully and correctly answer the questions asked.
The first question is whether amounts related to work in progress (WIP) remain at your enterprise. This issue is directly related and regulated by the duration of the production cycle. The production cycle is less than a month, which means there is no refinery at the end of the month. A long cycle, when the production of a finished unit of goods can last for weeks, months and years, means that the balance on the account 20.01 will always be visible after the close of the month.
The next question is whether your products are mass-produced. That is, do you produce the same type of product (for example, furniture) or is it important for you to track the financial results for each product separately (if, for example, you produce airplanes). If the products are serial, then the WIP balances with a single product group will have to be entered manually, using the document “WIP Inventory” for this purpose. It is these amounts that will become your account balance on January 20, reflected at the end of the month.
This task can be simplified by entering a separate element of the “Nomenclature Groups” directory for each product of a long production cycle, establishing the correspondence of the “Nomenclature Group” to the “Nomenclature” element. Here the rule embedded in the program will begin to work: if there is no production, then there is no write-off of costs from the account 20.01. And you will no longer need to calculate the balance of the work in progress and enter it in a separate document. In addition, when selling a product, you will be able to see income (revenue) and actual expenses related only to a specific product, that is, the financial result for it.
Direct or indirect?
The next question is which costs are direct and which are indirect. For the program to work correctly, you need to clearly separate direct costs from indirect ones. It is important to understand that cost analytics on accounts 20.01 and 23 contains the subaccount “Item groups”, but on account 25 it does not. Therefore, “attribution to direct costs” in 1C means whether the amount of costs by item can be attributed to specific item groups. It is clear that in order to properly close the month, you need to pay close attention to maintaining the “Nomenclature Groups” directory. For example, if you need to strictly distribute wages costs for the production of specific types of products, then payroll must be attributed to a specific product group. If this is not important, then it is more convenient to immediately attribute the salary to account 25 by setting the appropriate rule for its distribution in the register.
Separately determined general business expenses on account 26. It is also necessary to correctly configure their description in the “Accounting Policy” of the enterprise. If you want to see the “net” production cost of products, select the “General business needs are included in the cost of sales” checkbox; if not, then select inclusion in the cost of products, works, and services. And then we make sure to establish a method for distributing these expenses and select the base correctly.
Here you can add the following. If you use the 1C:Accounting 8 program only for preparing tax and accounting reports, then the user's priority will be to close the month without errors. If you need real data on the actual cost and financial result broken down by specific product line and type of activity, then the approach to program settings should be more serious.
Simple or difficult?
The next question is about the complexity of production, about which functional units are included in the production process. Your production can be simple, complex or multi-process. In the case of simple production, the above settings will be sufficient. If the production is complex, multi-processing, when several divisions can participate in the process, then it is necessary to establish how semi-finished products moving from one division to another for processing should be taken into account.
If the order of redistributions is set manually, you need to track changes in the list of divisions. In the month of the appearance of new branches in the organization, “Closing the month” will stop the process and report that “the order of divisions has not been established.” This means that with each change it is necessary to re-form the list of divisions participating in the technological chain. This is precisely what creates the greatest difficulties in accounting, given the fact that financial results are formed on an accrual basis for the year, and their accounting requires costs, the analytics for which are departments.
Services “for yourself”
An important issue is the possibility of providing services between in-house departments. If yes, then you need to choose a way to evaluate them. There are two possible options: by volume (quantity) of services provided, or by their planned cost. The correct settings of the units of measurement for this service and that same planned cost are also important here. It should be noted that the unit of measurement of a service cannot be expressed in pieces, which are always the same. For example, standard freight transport can be expressed in tonne-kilometers. And the planned cost must be expressed as an economically justified amount, and not taken “out of thin air.”
Another question is whether there are commercial expenses at the enterprise? They are essentially distribution costs, but related to the sale of products. These expenses are accounted for in account 44.02; the program does not provide for the distribution of the amounts of these expenses. “At the end of the month” they are completely written off to account 90.07.
Services “for others”
It's time to remember about providing services (or performing work). In accounting for these types of activities, the same cost accounts and the same settings are used as for production accounting. The main difference is that the result of the service is not material. The completion of the production process is the finished product in the warehouse, and the completion of the service provision process is its implementation and the signing of the act by the customer of the service.
To correctly reflect services in the program, it is necessary to decide on some positions. Will you take into account units of services at the planned cost and use the document “Act on the provision of production services” for their implementation? Or the planned cost is not needed, and then your document for accounting for the service will be “Sales of goods and services”, or - when there are many clients, but only one service - “Provision of services”.
The second important position for determining the financial result of services provided is whether you take into account the results for individual works or orders? In this case, it is necessary to think over a strategy for filling out the “Nomenclature Groups” directory.
In an ideal case, the “Month Closing” operation generates a financial result - it takes into account revenue and costs. If there is always revenue, then there will be no problems. You just need to check the box “Performance of work, provision of services to customers, taking into account revenue” in the “Accounting Policy” in “Production Costs”. However, if for some reason there was no revenue this month, in order to avoid problems with closing the month, you need to correctly set up the “Accounting Policy”, taking into account the actual activities of your enterprise.
And the last thing that can be said about the services. If your company provides both production and other services, then you can choose the third of the proposed options. It will combine the above two options, but writing off costs against revenue will only work for manufacturing services. The remaining costs for services will be written off even in the absence of revenue, and in order to obtain the correct balance of work in progress, you will need to indicate it explicitly.
“Closing the month” will turn from a monthly headache into a real friend and assistant, but only if you take the time and effort to set up the program correctly.
How to make the end of the month not swear at previous periods in 1C: Accounting 8.3 (revision 3.0)
2018-11-02T12:29:21+00:00We are all familiar with such a wonderful regulatory operation as “Closing the month” in 1C: Accounting 8.3 (revision 3.0).
And we have all been in a situation where we need to close a period, and the program begins to require us to re-run and close the previous period.
You start to close the previous period, and she again demands to redo the earlier periods.
And so on ad infinitum. If you redo the old periods, the numbers creep in, but the reporting has already been submitted. And the year is closed. This is a real nightmare for an accountant. What to do?
Making a backup copy
First of all, before closing the period - I highly recommend make a backup bases. This will allow us to safely transfer documents, knowing that if something happens we can always return to the original state. It is written about how to make a backup copy.
Read errors carefully
Next point. If we are going to do all the month closures, say, for 2013, we first need to cancel all the month closures for the year, and then sequentially, starting in January 2013, perform month closure after month closure.
Further. Carefully read the errors that the program writes. Skip surgery only as a last resort. Usually, it is enough to correctly configure the parameters and correctly close the first month of the year, and then everything goes like clockwork. Take your time, deal with these mistakes once and forget about them forever.
But let’s assume that all the years up to 2013 have already been closed (or we’ve had all the documents transferred from old edition 2.0 in 1C 8.3) and we need to close 2013 without changing previous years. We begin to carry out the closing of January 2013, and the program swears - they say repeat the closing of December 2012! Don't give in. Because if you start rescheduling the closing of 2012, all the numbers will creep up, and the year is already closed.
We deceive the program
In this case, it is correct to make 1C: Accounting 8.3 think that 2012 is closed correctly and nothing needs to be transferred there.
Learn how to do this below step by step.
Clearing the register "Irrelevant routine operations"
- Open the "All functions" menu item. It is written about how to do this.
- Find the "Information Registers" item in the window that opens. Open it to the plus sign.
- In the list of registers, find the item " Irrelevant regulatory operations"Open it.
- Remove all items from this window. Select one by one and press Delete or the delete button on the panel.
Setting up the register "Months excluded from reconsideration"
Attention! In new versions of Enterprise Accounting (from version 3.0.63.20 for sure), the “Months excluded from re-posting” register is no longer used.
Now, right at the end of the month, you can click on the “Reposting documents” link and select the “Reposting is not required” option.
If closing the month still requires re-entering the documents for the previous year, open the " " menu again, find and open the information register in it " Months excluded from reconsideration".
Your task is to create a separate entry in this register for each month of 2012 (I remind you that we are trying to close 2013, and 1C is complaining that we need to reschedule 2012) (using the Create button):
Let's exclude January 2012 from the re-run - the entry will be like this:
Click the "Save and close" button.
Then February 2012:
Now you should be able to close the month for January 2013.
What other options are there?
Here I will describe stories from readers that they share when analyzing the error of closing the month at home.
A reader from Bryansk writes:
We have been working in 1s 8.3 since 2016, and the company itself since 2013. Now I tried to delete the hiring of employees from 2013, I hired them from 12/01/15 (I entered the salary balances). AND EVERYTHING WORKED)))) HURRAY!
Ivan Vatumsky shares his case:
Users re-closed documents in 2015, after which they needed to re-close 2015 again.
It turned out that in the operation “Closing the month” for required period no transactions are displayed.
It turned out that the reason for this was in the information register “Dates for entering initial balances”, which were set exactly on 12/31/2015 and thereby instructed the program not to perform routine month-closing operations.
To generate routine VAT transactions, open the Operations – Period Closing – Regular VAT transactions section:
Create:
- – an operation to restore VAT amounts accepted for deduction at a zero rate. When creating a transaction, you need to indicate in the header where the tax amount will be entered - in the purchase or sales book.
- Restoration of VAT on real estate– an operation to restore tax amounts on real estate that have been put into operation and are used for VAT-free transactions, in accordance with clause 2 of Article 170 of the Tax Code of the Russian Federation.
- Accrual of VAT on construction and installation work using the economic method– this operation charges VAT on construction and installation work performed by the organization itself and not accepted for accounting of construction projects as fixed assets (according to clause 10 of Article 167 of the Tax Code of the Russian Federation).
- Confirmation of zero VAT rate– this operation confirms or does not confirm the zero VAT rate for sales transactions.
- Confirmation of payment of VAT to the budget– the operation registers the fact of receiving a tax mark in .
- VAT distribution– distributes VAT on transactions that are taxable, non-taxable, or taxed at a zero rate on values written off as expenses.
- VAT write-off– the operation is intended to write off VAT as an expense, which was presented by the supplier, but cannot be deducted.
- – the transaction reflects VAT deductions on invoices that were not included in the purchase book earlier, as well as on invoices where the tax is deducted in parts.
- – an operation to restore VAT from advances and reflect the amounts in the sales book.
How to find and correct VAT errors in 1C 8.3 for correct management for accounting and reporting for VAT, read in.
VAT Accounting Assistant
To work with routine VAT operations in 1C 8.3 there is an assistant. It checks the correctness and consistency of these transactions to correctly fill out the purchase and sales books, as well as the VAT declaration. The assistant is located in the Operations – Period Closing – VAT Accounting Assistant section:
In addition to the list of operations that must be performed, the assistant records the execution status of each of them:
- Awaiting execution;
- Completed, current;
- Completed, not relevant.
To correctly generate a VAT return, all transactions must have the status Completed, current:
Attention! If in 1C 8.3 VAT transactions were created in the process of work as needed, then it is recommended to use the assistant before preparing reports and re-enter the specified list in chronological order. How to do it .
Closing the month in 1C 8.3 Accounting step by step
This procedure consists of routine operations. Each operation is carried out in a separate document in a certain sequence. To generate routine operations, open the Operations – Period Closing – Regular Operations section:
The list of all possible operations in the 1C 8.3 program is available by clicking the button Create. However, it is not recommended to create operations manually; 1C 8.3 itself determines the necessary list according to the installed program settings, accounting policy organization and completed primary documents:
Step 1. Setting up the month-end closing procedure
Accounting Settings
After checking the box in 1C 8.3, functionality will appear for recording special clothing, devices, and equipment.
According to the equipment for which primary documents deadline set beneficial use, at the end of the month a settlement regulatory document will be created Repayment of the cost of workwear and special equipment.
To set up accounting policies in 1C 8.3, open the section Main – Settings – Accounting policies:
When generating regulatory documents, the procedure for closing accounts 20, 23, 25, 26 is important. The rules for the distribution and write-off of costs are set by the user in the accounting policy settings on the tab Expenses. For example: if the main activity of an organization is performing work or providing services, then it is necessary to establish a procedure for writing off costs from account 20:
By button Indirect costs methods for distributing general production and general economic expenses are established.
Step 2. Start the month-end closing procedure
To automatically close the month and carry out the necessary regulatory operations in 1C 8.3, an assistant has been created Closing of the month:
1. Open the assistant section Operations – Period Closing – Month Closing or click the button Closing the month directly in the journal of routine operations:
2. Install period closing:
3. If the 1C 8.3 database keeps records of not one, but several organizations, then indicate name of company for which the closure is carried out.
4. To restore the chronological sequence of entered documents, use the function Carrying out documents for a month. If re-running is not required, open the hyperlink and click Skip operation.
5. To start calculating regulatory documents, click the button Perform month end closing.
Step 3. Sequence of closing a month in 1C 8.3
This procedure consists of 4 stages:
- Stage 1 includes settlement transactions for various accounting areas. They can be carried out independently of each other as soon as they are ready or not at all if accounting data is missing or settings are not enabled. For example: if there are no deferred expenses in accounting, then calculations for them will not be made.
- It is possible to proceed to the 2nd stage only after calculating all operations of the 1st stage, since they may affect the amount of expenses. The stage consists of one operation Calculation of shares of write-off of indirect expenses, which determines the ratio of write-off of indirect expenses between types of activities with different systems taxation.
- At the 3rd stage:
- closing production and commercial expense accounts;
- calculation of the actual cost of semi-finished products and finished products, works and services performed per month;
- adjustment of the cost of goods sold (works, services);
- distribution of expenses by type of activity for organizations using the simplified tax system and for accounting for individual entrepreneurs.
- At the 4th stage, the amount of income tax is calculated for the month. When performing routine operations for December, 1C 8.3 also carries out the Balance Reformation operation.
The closing procedure is considered completed after all listed operations, that is, each regulatory document must have the status Completed, current. If the operation was performed with an error, then 1C 8.3 will assign it the appropriate status and suspend the closure of the month until the error is eliminated. You can find out information about the error by clicking on the name of the operation.
To cancel the procedure for closing a period as a whole, use the button Cancel month end. To cancel a separate routine operation, click the button Cancel operation, and all subsequent operations will acquire the status Done, not relevant:
To get a brief report on the operations performed in 1C 8.3, use the button Report on the execution of operations.
Step 4. Reports on the final operations of the month
You can get information about the purpose of each operation by clicking the button Open help in the journal Regular operations:
Step 5. Postings and registers
After completing the procedure for each operation in 1C 8.3, accounting entries and registers. To open records for viewing, click on the name of the transaction and click the button
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