Accounting for the sale of goods in 1s 8.3. Accounting info
In order to reflect in 1C 8.3 Accounting 3.0 the fact of sales of any goods or services, there is a document "Sale of goods and services." Invoices and waybills can be generated from the base. Consider step by step instructions on the creation of this document and find out what postings it forms in 1C.
In the "Sales" subsection of the "Sales" menu, select the "Sales (acts, invoices)" item.
Create in 1C 8.3 new document by selecting the appropriate item in the "Implementation" menu. IN this example we select the item "Goods (waybill)".
Select a counterparty from the directory. The "Agreement" field will be filled in automatically. If this did not happen, add it to 1C. In the contract, indicate the currency, type of prices and Bank details.
If you have not filled out the bank details of your organization, the program will display a corresponding message in the header of the document.
Let's move on to filling out the tabular section of the document. You can do this line by line and using the "Select" button. The second option is more convenient, as it displays the amount on the balance.
A form for selecting an item will open in front of you. On the left side, you will see the group hierarchy of the Nomenclature reference book. In the right tabular section, nomenclature items are displayed, indicating the amount of remainder in the warehouse. For convenience, there are two modes: "Remains only" and "All". The first mode displays only those positions for which there is a positive balance.
To select specific nomenclature items, double-click on them with the left mouse button. In the window that appears, enter the quantity and the selling price. After you have finished with the selection, click on the "Transfer to document" button.
All items have been transferred to a document with automatic invoicing. Now you can post a document and create on its basis, which is filled in automatically.
For detailed instructions on how to register the sale of goods in 1C, see the video:
Example of transactions
A very important part in 1C 8.3 is the formation of postings. It is there that the accounting for the accounts is reflected. In the form of a document, click on the appropriate button to open a form with the reflection of this document in accounting and tax accounting.
Here we see two wires. Dt 91.02 - Kt 10.01 reflect the cost of goods sold, and Dt 62.01 - Kt 91.01 sales proceeds.
If, for some reason, postings were generated for the wrong accounts, they can be corrected manually (the "Manual correction" flag). Doing this is highly undesirable.
You can also correct accounting invoices in the header of the document by clicking on the hyperlink in the "Calculations" field.
The most correct way out of this situation will not be in a specific document, but directly for the counterparty, item, item group, etc.
Electronic document management - a way to get rid of paper
1C electronic document management technology allows organizations to exchange legally significant documents, including invoices. Usually, such documents are signed and sent by courier, which significantly increases the processing time and, accordingly, the cost of delivery.
In order to conduct electronic document management from 1C 8.3, you must select a data transmission operator. Some of the most popular are VLSI, Taxokom, Diadoc, etc. The execution of transactions will be much faster, while directly from 1C without using paper media.
And the most important thing is that documents transferred in this way will have no less legal significance than manually signed ones. Documents are signed using an EDS (electronic digital signature), which is provided by the data transmission operator.
Prices and tariffs for data transmission operators are different, so it is recommended to study the market of offers in detail. You need to choose only those who support the 1C-EDO solution. Also find out which operators your counterparties work with.
To create a new document, go to the Sales menu and select a document from the list that opens:
Press the button Implementation and select any type of document from the list suggested by the program. Let's consider an example of creating a document Goods, services, commission. In the new document being created, the required fields are underlined in red. They must be filled in and indicated: date, organization, counterparty, method of VAT reflection - in the cost of the goods or on top:
We proceed to filling out the tabular form. The method of filling out the document depends on the type of document. By clicking on the Implementation button, to add a new document, the 1C 8.3 program offers to select the type of implementation. In this regard, we choose one of the implementation options.
Consider the option Implementation of goods (invoice):
If you use the Add button to fill out the document line by line, we will not see the remainder of the goods in the warehouse. Therefore, in order to view the remainder of the goods in the warehouse, click on the Select button.
The Select an item window will appear, where we will see the remainder of the product and can select the quantity, but no more than there actually is. By clicking the Transfer to document button, the selected item will be displayed in the selection line.
When you select a line, the 1C 8.3 program will ask for the price and quantity of the specified product. Items ready for transfer to the document are displayed in the lower part of the window. After selecting the desired items, click Transfer to Document:
Then we fill in the Signature props. This window displays all information about the employees of the counterparty who received the goods and employees of the enterprise who have the right to sign:
If the goods are delivered by their own vehicles or a specialized company, then in 1C 8.3, the Delivery requisite is filled in stage by stage:
After filling in all the details, if the company works with VAT, press the button Issue an invoice. We write out the document. The invoice in 1C 8.3 is filled in automatically on the basis of the waybill and we post the document:
The result of document posting can be viewed in the document entries by clicking on the DtKt button:
Printed forms of documents can be viewed and printed by clicking on the Print button:
Based on this document in 1C 8.3, you can also generate an invoice for payment or other relevant documents:
If the organization uses electronic document management, then the button works for these purposes:
How to sell services in 1C 8.3
We create a document Implementation of services Act (creation) in 1C 8.3. To do this, click the Add button and select the required service from the list of Services that opens:
Or a new service is created by clicking on "+". All other actions are similar to filling out the Sales of goods document:
How to reflect the sale of goods and services in 1C 8.3 at the same time
If it is necessary to reflect the sale of goods and services in 1C 8.3 at the same time, then in this case the document Sale is used: goods, services, commission. This document provides bookmarks for filling in certain positions. Each tab is filled with its own position.
For example, on the Goods tab, the list of goods sold is filled in:
On the Services tab, fill in the name of the service provided. If necessary, fill in all the tabs of the document. If necessary, when filling in the details on the Returnable packaging tab, you should specify the account for the calculation of the packaging:
After filling in all the details and tabs, the document is posted. Next, you can display the printable, depending on the required:
When posting a document, transactions are generated that will register the fact of the sale of goods and services in accounting - the DtKt button:
Postings in 1C 8.3 can be edited manually. To do this, use the Manual adjustments checkbox at the top of the window. But this is not recommended.
Having opened the Sales menu, we will see all the generated documents for the sale of goods or services. To operate various actions with documents, for example, set a date interval or filter by counterparty, change a document, etc., you should use the More button. Clicking on the button opens a list of commands that can be executed:
How to reflect operations on accounting for income from the sale of goods, works and services in 1C 8.3, the specifics of calculating VAT when goods are shipped to the carrier without transfer of ownership, what happens with the offset of previously received advances at the time of implementation, what actions in terms of VAT must be done to accept VAT to deduction at the time of offsetting the advance payment, the features of reflecting a difficult operation for returning products not registered by the buyer - all this is discussed in detail on our module. For more information on the course, see our video.
A fairly common main activity of organizations is the provision of various types of production and non-production services to customers. Doctor of Economics, Professor S.А. Kharitonov. Practical recommendations for setting up in the program are given. analytical accounting by types and names of services.
Classifications of services and their accounting in "1C: Accounting 8" (rev. 3.0)
In "1C: Accounting 8" (rev. 3.0), services provided to customers are divided into the following types:
- production services for which the planned cost has been established;
- services for the manufacture of products from raw materials supplied by the customer;
- other services, the costs of the provision of which are accounted for on account 20 "Main production";
- trade services;
- other services.
The above classification is based on an accounting account, which summarizes information on the cost of providing services.
Production services for which the planned cost has been established
Production services for which the planned cost has been established include services, the cost of which is formed on accounts 20.01 "Main production" or 23 "Auxiliary production" (hereinafter - on account 20.01). In this case, the prime cost may include the costs accounted for on account 25 "General production costs" and 26 "General business costs" (if provided accounting policy). To reflect the operations of the implementation of such services in "1C: Accounting 8" (rev. 3.0), the document is intended ... When conducting a document, the accounting records the recognition of revenue (Debit 62, 76 Credit 90.01 "Revenue"), accrual of VAT (Debit 90.03 "Value added tax" Credit 68.02 "Value added tax") and writing off the planned cost of services (Debit 90.02 " Cost of sales ”Credit 20.01). While doing routine operations closing the month for the amount of the difference between the actual and planned cost, additional entries (with plus or minus) are entered for Debit of account 90.02 and Credit of account 20.01. In the event that in the current month the services for which the planned cost was established were not actually rendered (for them the document was not entered Production Services Act), but for these services there were turnovers on the debit of account 20.01, the costs incurred are recognized as work in progress (WIP), that is, they are not written off to account 90.02.
Services for the manufacture of products from customer-supplied raw materials
A variety of production services, for which the planned cost has been established, is the provision of services for the manufacture of products from customer-supplied raw materials. The prime cost of such services is formed on account 20.02 “Production of products from customer-supplied raw materials”. To reflect the operations of the implementation of such services in "1C: Accounting 8" (rev. 3.0), the document is intended Implementation of processing services... When a document is posted, the accounting records the recognition of revenue (Debit 62, 76 Credit 90.01 "Revenue"), accrual of VAT (Debit 90.03 Credit 68.02) and writing off the planned cost of services (Debit 90.02 Credit 20.02). When performing routine monthly closing operations for the amount of the difference between the actual and planned cost, additional entries (with plus or minus) are entered for the debit of account 90.02 and the credit of account 20.02. In the event that processing services were not provided in the current month (a document was not entered for them Implementation of processing services), but for these services there were turnovers on the debit of account 20.02, the costs incurred are recognized as work in progress, that is, they are not written off to account 90.02. Work in progress is estimated taking into account the amount of products that are manufactured, but not presented to the customer for payment.
Other services - costs are recorded on account 20
Other services, the costs of the provision of which are accounted for on account 20, include production and other types of services, the cost of which is also formed on account 20.01 or 23 (hereinafter - on account 20.01), but in accordance with the adopted accounting policy for each nomenclature unit it is not calculated (see below - Analytical accounting of services by service name). To reflect the implementation of such services in "1C: Accounting 8" (rev. 3.0) there are documents Sale of goods and services and Provision of services... The second document applies when the same services are provided to a group of customers. When these documents are carried out, only the recognition of revenue and the accrual of VAT are reflected in the accounting records. The expenses for the provision of these services are written off not at the time of reflection of the sale, but when performing routine operations at the end of the month. In this case, the procedure for writing off costs from account 20.01 to the debit of account 90.02 is determined by the setting Accounting policy... By default, the costs from account 20.01 are written off to account 90.02 in full, regardless of whether the revenue for the corresponding item group is reflected on account 90.01. If the document Work in progress inventory work-in-progress is recorded, then the amount of costs is written off minus the cost of WIP.
The program also supports such an option in which the costs on accounts 20.01, 23 to account 90.02 will be written off only for those item groups for which revenue is reflected on account 90.01 in the current month.
For the rest of the services, no write-off is made. They form work-in-progress. To support this option in the settings Accounting policy it should be indicated that the costs are debited from account 20 "Main production" taking into account the proceeds.
Trade services
Trade services are understood as services, information on the costs of the provision of which is summarized on account 44.01 "Costs of circulation in organizations carrying out trading activities." These services include the delivery of goods to customers, the provision of intermediary services for the sale of goods, etc. To reflect the operations of the sale of such services in "1C: Accounting 8" (rev. 3.0) documents are intended Sale of goods and services, Report on retail sales, Report to the principal... When these documents are carried out, the accounting records reflect the recognition of proceeds and the accrual of VAT. The costs of rendering trade services are not required to be accounted for separately. They are included in distribution costs recognized as expenses for common types activities of the current period. In "1C: Accounting 8" (rev. 3.0), these costs are written off from account 44.01 to the debit of account 90.07 "Sales expenses" when performing a routine operation ... No settings Accounting policy to write off the costs of providing trade services is not necessary.
Other services
Other services are understood as services, information on the costs of the provision of which is summarized on accounts 44.02 "Commercial expenses in organizations carrying out industrial and other production activities" (delivery of products to customers) or 26 "General expenses" (provision of intermediary services for the purchase of goods, broker services , dealers, etc.).
To reflect the implementation operations in "1C: Accounting 8" (rev. 3.0) documents are intended Sale of goods and services, Report to the principal, Provision of services... When these documents are carried out, the accounting records reflect the recognition of proceeds and the accrual of VAT.
Expenses for the provision of other services in organizations engaged in industrial and other production activities are not required to be accounted for separately on account 44.02. They are included in selling expenses, which are recognized in full as expenses for ordinary activities of the current period. In "1C: Accounting 8" (rev. 3.0), these costs are written off from account 44.02 to the debit of account 90.07 "Sales expenses" when performing a routine operation Closing account 44 "Circulation costs"... No settings Accounting policy you do not need to do to write off the costs of providing such services.
Also no configuration required Accounting policy if account 20 "Main production" is not used, and the costs of rendering services are accounted for on account 26 "General business expenses". When performing a routine operation Closing accounts 20, 23, 25, 26 the amount of costs for the provision of such services, consisting of general operating expenses for the month is written off to the debit of account 90.08 "Administrative expenses".
Analytical accounting by types and names of services
In accounting for the operations of selling services in "1C: Accounting 8" (rev. 3.0), an important role is played by subkonto Nomenclature groups and Nomenclature.
The first subconto is used for analytical accounting of sales revenue and cost of services on account 90 “Revenue”, analytical accounting of costs on accounts 20 “Main production” and 23 “Auxiliary production”.
Subconto Nomenclature used for analytical accounting of sales revenue on account 90.
As objects of the program, both subcontoes are independent, that is, they are not subordinate to each other. But for accounting purposes, a "one-to-many" relationship is established between them, where "one" is an item group, and "many" is an item. In other words, for each nomenclature unit, the program specifies the nomenclature group to which the nomenclature unit belongs or to which the nomenclature unit belongs.
When choosing the name of objects of analytical accounting by subconto Nomenclature groups(directory elements Nomenclature groups) as a basis, you can use the All-Russian classifier of types of economic activity OK 029-2007 and the All-Russian classifier of services to the population OK 002-93. For example, "Development software and consulting in this area ”(OKVED code 72.20),“ Shoe making ”(OKUN code 011109).
- services for which it is required to keep separate records of income and expenses (for the purposes of UTII for certain types activities, for VAT in the implementation of sales operations, taxable and non-taxable value added tax);
- services taxed at reduced tax rate tax payable in connection with application of the simplified tax system;
- services for which reduced rates insurance contributions for compulsory pension, social and health insurance workers engaged in their provision.
Also, one should not take into account one item group of services, the costs of which are taken into account:
- on different accounts, for example, production services (accounted for on account 20) and services in trade (accounted for on account 44.01);
- on one account, but related to different elements of the classification given at the beginning of the article, for example, production and other services, the costs of which are accounted for on account 20.
Deciding what to include in the handbook Nomenclature, each organization accepts independently, guided by the essence of the contract with the buyer and the organizational and technical features of doing business.
For example, for the Software Development and Consulting nomenclature group, the nomenclature units might be Software Development and Software Development Consulting. At the same time, nomenclature units can be the following: "Software development under contract No. 1 from XX.XX.XXXX", "Software development under contract No. 2 from XX.XX.XXXX", etc. For the nomenclature group "Sewing shoes" nomenclature units can be "Sewing fashion shoes" (OKUN code 0113027), "Sewing shoes according to customer's sketches" (OKUN code 0113083), etc.
When deciding what to indicate in the directory Nomenclature, it should also be borne in mind that the name of the nomenclature unit is substituted by default in Invoices for payment, Acts of services rendered, Invoices and other documents.
Note that in a particular case, only one nomenclature unit can be included in the nomenclature group, and its name coincides with the name of the nomenclature group. For example, if an organization provides sauna services (OKUN code 0191021), then it can assign the name "Sauna services" to both the product group and the product unit. From the point of view of the application of the program, this is not a violation. It is important in this case in the form of a catalog item Nomenclature with the name "Sauna services" to indicate that this nomenclature unit is part of the nomenclature group (that is, it belongs to a directory element Nomenclature) with the name "Sauna services".
Please note that 1C: Accounting 8 (rev. 3.0) does not carry out analytical accounting of costs for each nomenclature unit, that is, it is not possible to obtain information about the actual cost of services and cost calculation directly from the accounting data. For trade services and other services, such information is not required, but for production and other services recorded in accounts 20 and 23, it may be required for management accounting purposes. If such information is necessary, then the services should be assigned a planned cost and reflect their implementation using a document Production Services Act.
When performing routine monthly closing operations, the program calculates the actual cost of such services and saves them in a special register. To determine the actual cost of a service for each item (each item), the total cost of the division by item group to which the services belong is divided between items in proportion to the planned cost. You can view the calculation results using the program reports Help-calculation: The cost of manufactured products and services rendered of a production nature (accounting) and Costing.
If the organization does not require such information, then the implementation of services should be reflected using a document Sale of goods and services.
The sale of goods or services - the main sources of income for the company. The sale is reflected in the accounting either at the time of shipment or at the time of payment. Each shipment has its own set of procedures.
The sale of goods is reflected in the debit subaccount "Cost" () and Credit 41 of the account, the subaccounts for which are determined by the type of trade (wholesale / retail, etc.):
- The proceeds from the sale of goods are reflected in the credit of account 90, subaccount "Revenue" in correspondence with the account.
The sale of goods can be carried out through an intermediary. Then it is necessary to make postings Debit 45 Credit 41 "Goods in warehouses". As goods and materials are sold, business records are made on the debit of account 90 "Cost" and credit. When exporting goods, make the same transactions.
On the main taxation system, you must pay VAT on sales. Reflection of tax is done by posting VAT Debit Credit.
In retail, goods are sold at sales value... The markup is made by. When selling at the end of the month, you need to make reversal entries:
- Debit 90 "Cost" Credit 42.
Wholesale sales transactions
Usually it can be made on prepayment or upon shipment of the goods.
By prepaid
The organization then shipped goods in the amount of 99,500 rubles. (VAT RUB 15,178).
Postings:
Account Dt | Account CT | Description of wiring | Transaction amount | A document base |
99 500 | Bank statement | |||
Preparing an invoice for advance payment | 15 178 | Ref. invoice | ||
Revenue from or goods taken into account | 99 500 | Packing list | ||
VAT charged on sales | 15 178 | Packing list | ||
Sold items written off | 64 000 | Packing list | ||
Advance credited | 99 500 | Packing list | ||
99 500 | Invoice | |||
Deduction of advance VAT | 15178 | Invoice |
By shipment
The organization shipped goods to the buyer in the amount of 32,000 rubles. (VAT RUB 4881). Payment was received after delivery.
Postings:
Account Dt | Account CT | Description of wiring | Transaction amount | A document base |
Reflected revenue from the sale of goods | 32 000 | Packing list | ||
VAT charged on sales | 4881 | Packing list | ||
Sold items written off | 385 | Packing list | ||
Issued an invoice for implementation | 32 000 | Invoice | ||
Payment received from buyer | 32 000 | Bank statement |
Retail sale of goods
For the day, sales revenue in the store amounted to 12,335 rubles. Accounting is carried out at sales prices, the organization is on the UTII taxation system, the point of sale is automated. The money was handed over to the firm's cash desk on the same day.
Postings:
Account Dt | Account CT | Description of wiring | Transaction amount | A document base |
Receipt of proceeds from the sale of goods | 9000 | Help-report of the cashier | ||
Write-off of sold goods at the sales price | 9000 | Help-report of the cashier | ||
The proceeds are handed over to the cashier | 9000 | Receipt cash order | ||
Calculation of the mark-up on goods sold | -3700 | Help-calculation of the write-off of the margin |
Sales or service transactions
When selling services, the same accounts are involved, only instead of 41 accounts, 20s appear, on which all costs that make up the cost are collected.
The organization performed services in the amount of 217,325 rubles. The cost of the service was 50,000 rubles.
Service transactions.
The trading company can resell the goods purchased from the supplier, both in their original form and in processed ones. In practice, questions arise: how to take into account additional costs for the purchase of goods, reflect the completion of goods, including by a third-party organization in the "1C: Accounting 8" program? How to assemble several products into a single set? In this article of experts "1C" you will find answers to these questions. All the described sequence of actions and all drawings are made in the new interface "Taxi".
Accounting for additional costs upon receipt of goods
First, using the example of the program "1C: Accounting 8" (rev. 3.0), we will consider how you can reflect the receipt of an already modified product.Example 1
LLC Andromeda applies common system taxation, is engaged in wholesale and retail fabrics and textiles. The supplier (OSNO) received an invoice for T-shirts and an act of completion for applying a logo on them. LLC Andromeda will wholesale T-shirts with the logo.
Receipt of goods (T-shirts) from the supplier is registered in information system using document Receipt of goods and services(chapter Purchases) with the type of operation Goods.
In the tabular part of the document, it is necessary to indicate the quantity, price and total amount goods in accordance with the invoice from the supplier. Since by the time the goods are accepted for registration from the supplier, ready-made T-shirts with the applied logo have been received, in the column Nomenclature you can immediately specify the name of the product as: T-shirt with logo.
As a result of the document Receipt of goods and services
Debit 41.01 Credit 60 - for the amount of the purchased goods; Debit 19.03 Credit 60 - in the amount of VAT.
To include the cost of applying a logo in the cost of T-shirts, you need to use the document Admission add. expenditures(chapter Purchases). Document Admission add. expenditures it is advisable to create on the basis of the document Receipt of goods and services using the button Create based on- in this case the tabular section on the tab Goods will be filled in automatically.
Please note that in the field Counterparty you can enter the name of an organization other than the supplier of goods, if the services for applying the logo in accordance with the contract are performed by a different contractor.
Additional costs associated with the purchase of goods can be allocated to each unit of goods in one of two ways:
- By su mme;
- By co folks.
The organization chooses the method of distribution independently and fixes it in its accounting policies.
Sum additional costs is indicated in accordance with the data reflected in the certificate of completion from the supplier (Fig. 1).
After the document Admission add. expenditures the following accounting entries are generated:
Debit 41.01 Credit 60 - for the amount of additional expenses; Debit 19.04 Credit 60 - for the amount of VAT on additional costs.
Thus, the cost of the T-shirts will be increased by the cost of the logo application. About the use of the document Receipt of add. costs, see the video on the website.
IS ITS
For more information about accounting for additional costs associated with the receipt of goods, see the "Reference business transactions... 1C: Accounting 8 "in the section" Accounting and tax accounting "IS 1C: ITS.
Completion of goods on a tolling basis
Consider a situation when a product is accepted for accounting, and a third-party organization is involved for its further refinement.Example
LLC Andromeda received a batch of T-shirts from the supplier. It turned out that logos were required to bring the T-shirts to a condition that they would be usable for the intended purposes, but the organization itself did not have the necessary funds for this.
The shipment of T-shirts was transferred for recycling to another organization on a tolling basis.
In the tabular section of the document Receipt of goods and services(with type of operation Goods) it is necessary to indicate the name, quantity, price and total amount of the goods in accordance with the invoice from the supplier. Let's say in the graph Nomenclature the name of the goods will be indicated: T-shirt red cotton... Further, the goods must be transferred to the processor.
Documents are intended to reflect operations for the processing of their own materials on a tolling basis Transfer of raw materials for processing and Receipt from processing, which are located in the section Production in Group Transfer for processing.
Filling out the document Transfer of goods (Transfer of raw materials for processing), it is necessary on the bookmark Goods(fig. 2) fill in as required details: name of the processing organization and the contract with it; name, quantity and accounts for accounting of goods (materials) transferred for processing.
Pay attention that regardless of how the transferred values were taken into account (as goods or as materials), when transferring them for processing in the field Transfer account by default, the subaccount of the account is set to 10.07 - Outsourced materials.
So there is no need to pre-use the document Moving goods to translate goods into materials.
For organizations paying income tax, the sum estimate of direct costs associated with the cost of materials transferred for processing is determined in the same way as in accounting - in the context of each processor.
The fact of receiving T-shirts with the logo from the processor must be registered with a document Receipt from processing.
To reflect the release of products, semi-finished products, materials or goods (goods and materials) produced by a third-party organization, you need to fill in the tab Products and services(fig. 3).
This tab indicates:
- Nomenclature- the name of the issued goods and materials (in our example - T-shirt with logo type 2);
- Quantity, Planned price and Planned amount- quantity and planned cost of goods and materials issued;
- Accounting account- accounting accounts of issued goods and materials;
- Specification- a list of cost standards required for the released inventory (value of the field Specification will be used when filling out bookmarks Used materials and Returned materials).
As an account for the accounting of issued T-shirts with a logo, you can specify as account 43 ( Finished products) and account 41.01 ( Goods) - in any case, the program will close the cost accounts correctly.
For organizations that pay income tax, the sum estimate of direct costs attributable to the issue is reflected in the same way as in accounting - in planned prices. When closing a month when performing a routine operation Closing an account 20, 23, 25, 26 its value is adjusted to the actual cost.
To recognize the cost of rendering services by a third-party organization for the production of products, you need to fill in the tab Services(fig. 4).
This tab indicates:
- Nomenclature- the name of the services rendered;
- Quantity, Price and Amount- the cost of processing services (based on these data, the direct costs of the production unit of the organization are distributed according to the types of services provided when performing routine operations Closing an account 20, 23, 25, 26);
- Cost item- an item of accounting for expenses for the provision of processing services.
On the Cost Account tab page, you must specify the following details:
- Cost account- an account for accounting for expenses for the production of products by a third-party organization (in our example, this is subaccount 20.01 - Main production);
- Division of costs- the production unit of the organization that transferred the materials for processing;
- Nomenclature group- type of product released by the forces of a third party.
To reflect the write-off of materials to production costs, you need to fill in the tab Used materials.
This tab indicates the name ( T-shirt red cotton) and the amount of materials used, account ( Material costs). Tabular part of the bookmark Used materials Specification on the bookmark Products and services
If the materials transferred for recycling were not used all, then to reflect the return of materials from recycling, you need to fill in the tab Returned materials... This tab indicates the name and quantity of materials to be returned, the accounting account (10.07) and the material transfer account. Tabular part of the bookmark Returned Materials can be filled in automatically according to the column data Specification on the bookmark Products and services or on account balances 10.07 Materials transferred for processing to the side of the specified counterparty.
In accordance with accounting policies actual cost finished products generated without using account 40 - Release of products (works, services).
After the document Receipt from processing the following accounting entries are generated:
Debit 43 Credit 20.01 - for the amount of products in planned prices; Debit 20.01 Credit 60.01 - for the amount of processing services; Debit 20.01 Credit 10.07 - for the cost of the materials used; Debit 19.04 Credit 60.01 - for the amount of VAT on processing services.
T-shirt with logo type 2) will be adjusted to reflect actual processing costs incurred.
IS ITS
For more information about the processing of materials on the side, see the video of the lecture dated September 25, 2014 "Reflection of the processing of customer-supplied raw materials in" 1C: Accounting 8 "(rev. 3.0)" on the 1C: ITS website.
Refinement of goods on our own
Let's say the organization has all necessary resources in order to improve the characteristics of the purchased product. How to reflect the transfer of goods to your own production in "1C: Accounting 8" (rev. 3.0)?Example
LLC Andromeda received from the supplier and entered into the warehouse a batch of T-shirts, which are planned to be sold in bulk.
In order to increase the volume of sales of textiles, after a while it was decided to apply logos to the entire batch of T-shirts using the equipment available to the organization.
In this situation, the question arises: since we will be using our own production process, how is it correct to receive T-shirts from the supplier, as goods or as materials?
Guided by the Instructions for the application of the Chart of Accounts accounting financial and economic activities of organizations, approved. by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, can be fixed in the accounting policy next order actions:
- if, upon acceptance for accounting, it is impossible to determine whether this type of goods will be finalized in the future, the goods should be capitalized on account 41, and if a decision is made to finalize it, the transfer of the goods into the materials should be completed by posting: Debit 10.01 Credit 41.01;
- if the organization, when accepting inventories for accounting, had the goal of finalizing this type of inventories before selling it, then it is more correct to reflect the acceptance of inventories for accounting using account 10 Materials.
From the conditions of Example 3 it follows that the decision to rework the goods was made later, therefore, in the tabular section of the document Receipt of goods and services (with the type of operation Goods) in the graph Accounting account account 41.01 is indicated. It is also necessary to indicate the name, quantity, price and total amount of the goods in accordance with the invoice from the supplier. Let's say in the graph Nomenclature the name of the goods will be indicated as: T-shirt blue cotton.
After the decision has been made to finalize the goods, it is necessary to translate the goods into materials using a document Moving goods(chapter Warehouse). Note that the program allows you to immediately write off goods and materials on account 41 into production, without transferring them to materials, so the organization can fix this method of accounting in its accounting policy.
To reflect operations for the release of finished products, semi-finished products and the provision of services, a document is intended Production report per shift(chapter Production). When entering a document in the header, you must specify the following details:
- Cost account- account for accounting for production costs (20.01);
- Division of costs- a production unit of an organization that has produced products (provided services).
To reflect the production output, you need to fill in the tab Products and services... This tab indicates (Fig. 5):
- Products and services- the name of the released product (in our example - T-shirt with logo type 3);
- Nomenclature group- type of manufactured products;
- Planned amount- the planned cost of production (based on the data of this field, the direct costs of the production unit are distributed according to the types and names of products produced by it when performing a routine operation Closing accounts 20, 23, 25, 26);
- Specification- a list of cost standards required for the release of goods and materials (the value of this field will be used when filling out the tab Materials (edit)).
To reflect the write-off of materials to production costs, you need to fill out the Materials tab, which indicates:
- Nomenclature- the name of the written off materials (blue cotton T-shirt);
- Quantity- the number of written off materials;
- Accounting account- material account (10.01);
- Cost item- item of accounting for expenses for writing off materials (material expenses);
- Nomenclature group- the type of manufactured products, which includes the cost of materials produced.
Bookmark Materials (edit) can be filled in automatically according to specification (button Fill).
After the document Production report per shift the corresponding accounting entries will be generated:
Debit 43 Credit 20.01 - for the cost of products in planned prices; Debit 20.01 Credit 10.01 - for the cost of the materials used.
During the production process and in accordance with primary documents on account 20.01 (in the context of the corresponding production unit and product group), the remaining costs for applying logos are accumulated:
- the cost of remuneration of workers involved in the completion of T-shirts;
- depreciation costs of the equipment used;
- consumables, etc.
After performing routine operations to close the month, the cost of production ( T-shirt with logo type 3) will be adjusted to reflect actual costs incurred.
IS ITS
For more information on the production of finished goods, see the “Directory of Business Transactions. 1C: Accounting 8 "in the section" Accounting and tax accounting "IS 1C: ITS.
Completion of goods
Now let's consider a situation that often occurs in practice: there are several items of goods that need to be assembled in a set.Example 4
The company "Andromeda" has received an order from a wholesale buyer for a batch of sets of souvenir products. The kit should consist of a T-shirt, baseball cap and a gift box. The company "Andromeda" LLC has the necessary goods in the warehouse, but not assembled.
Of course, you can convert all goods to materials and arrange the picking operation as a production operation. Such a scheme will be justified if, for example, a company installs spare parts for complex equipment, that is, it actually assembles, and assembly is part of production activity. In our example, textiles are laid out in finished packaging, so you can avoid production operations using the document of the accounting system - Nomenclature complete set(with type of operation Equipment). Document Nomenclature complete set available from section Warehouse... When entering a document, the header must contain the following details:
- Warehouse- warehouse where the picking is carried out (dismantling);
- Nomenclature(in our example Set of souvenir products "Sport");
- Quantity and Kit accounting account (41.01).
The tabular section indicates the components, their quantity and accounting accounts (Fig. 6).
The data in the table of accessories can be filled in automatically by specifying the specification of the kit.
After the document is posted, transactions will be generated to write off components of nomenclature items from Credit 41.01 to Debit 41.01 of the accounting account of the finished set.
Since quantitative accounting is supported on 41 accounts, the program will automatically calculate the number of created sets in each transaction (in our example, out of three hundred units of goods, one hundred sets are obtained).
This method must be spelled out in the accounting policy, and in it the documents with which the company will draw up the complete set must be approved.
Document Nomenclature complete set(with type of operation Dismantling) is used in the opposite situation, when the kit must be disassembled into separate items).
IS ITS
For more information about the item picking operation, see the “Reference of business transactions. 1C: Accounting 8 "in the section" Accounting and tax accounting "IS 1C: ITS.
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