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 “Sales of goods and services”. Based on this, invoices and waybills can be created. Consider step by step instructions to create this document and find out what transactions it forms in 1C.
In the "Sales" section of the "Sales" menu, select "Sales (acts, invoices)."
Create in 1C 8.3 new documentby selecting the appropriate item in the "Implementation" menu. In this example, we select the item “Products (invoice)”.
Select a counterparty from the directory. The “Contract” field will be filled in automatically. If this does not happen, add it to 1C. In the contract, specify the currency, type of prices and bank details.
If you have not filled in 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 part of the document. You can do this line by line using the “Select” button. The second option is more convenient, since it displays the amount on the balance.
You will see the item selection form. On the left side you will see the hierarchy of the groups of the “Nomenclature” directory. The right-hand tabular part displays the item list indicating the amount of stock remaining. For convenience, there are two modes: "Only leftovers" 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, specify the quantity and sale price. After you’ve finished with the selection, click on the “Transfer to document” button.
All products are transferred to a document with automatic billing. Now you can post a document and create on its basis, which is filled in automatically.
For detailed instructions on registering the sale of goods in 1C, see the video:
Posting Example
A very important part in 1C 8.3 is the formation of postings. It is there that accounting records are reflected. In the document form, click on the appropriate button to open the form with the reflection of this document in accounting and tax accounting.
Here we see two wiring. Dt 91.02 - Kt 10.01 reflect the cost of goods sold, and Dt 62.01 - Kt 91.01 revenue from sales.
If for some reason the postings were formed on the wrong accounts, they can be adjusted manually (the “Manual adjustment” flag). Doing this is highly undesirable.
You can also adjust the accounting accounts 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, nomenclature, nomenclature group, etc.
Electronic document management - a way to refuse paper
1C technology of electronic document management allows organizations to exchange legally relevant documents, including invoices. Typically, such documents are signed and sent by courier, which significantly increases the processing time and, accordingly, the price of delivery.
In order to conduct electronic document management from 1C 8.3, you must select a data transfer operator. Some of the most popular are VLSI, Taxokom, Diadok, etc. Transactions will be carried out much faster, while directly from 1C without the use of paper media.
And most importantly, the documents transmitted in this way will have no less legal significance than those signed manually. Signing of documents takes place using the digital signature (digital signature), which is provided by the data transmission operator.
Prices and tariffs of data transmission operators are different, therefore it is recommended to study the offer market in detail. Only those who support the 1C-EDO solution need to be selected. Also find out which operators your contractors work with.
To create a new document, go to the Sales menu and select a document from the list that opens:
Click the Implementation button and select any type of document from the list proposed by the program. Consider the example of creating a document Goods, services, commission. In the newly created document, the required fields are underlined in red. They must be completed and indicated: date, organization, counterparty, method of reflecting VAT - in the value of the goods or from above:
We proceed to fill out the tabular form. The way you fill 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 suggests choosing the type of implementation. In this regard, we select one of the options for implementation.
Consider the option Sales of goods (invoice):
If you use the Add button to fill out a document line by line, we will not see the rest of the goods in the warehouse. Therefore, to see the rest of the goods in stock, click on the Selection button.
The Item Selection window will appear, where we will see the rest of the goods and can select the quantity, but no more than actually. By the button Transfer to document, the selected product range will be displayed in the selection line.
When you select any line, the program 1C 8.3 will ask for the price and quantity of the specified product. At the bottom of the window, items ready for transfer to the document are displayed. After selecting the necessary items, click Transfer to document:
Then fill in the details of the Signature. This window displays all the information about the employees of the counterparty who received the goods and the employees of the company 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 requisite step-by-step is completed Delivery:
After filling in all the details, if the company works with VAT, click the button Write the invoice. We write out the document. The invoice in 1C 8.3 is automatically filled out on the basis of the invoice and post the document:
The result of the document can be viewed in the postings to the document 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 the document Service implementation Act (creation) in 1C 8.3. To do this, click the Add button and from the opened list of Services the necessary service is selected:
Or a new service is created by clicking on the “+”. All other actions are similar to filling out the document Sales of goods:
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 Sales: goods, services, commission is used. This document provides bookmarks to fill in certain items. Each tab is filled with its own position.
For example, on the Products tab, the list of goods sold is filled out:
On the Services tab, the name of the provided service is filled. If necessary, fill out all the tabs of the document. If necessary, when filling out the details on the Returnable packaging tab, you should indicate the account for calculating packaging:
After filling in all the details and tabs, the document is held. Next, you can display the printed form, depending on the required:
When a document is posted, transactions are generated that record 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 adjustment check box at the top of the window. But this is not recommended.
Having opened the Implementation menu, we will see all the generated documents for the sale of goods or services. To operate with various actions with documents, for example, to set the date interval or selection by counterparty, change the document, etc., you should use the More button. By clicking on the button, a list of commands that can be executed opens:
How to reflect the operations on accounting for income from the sale of goods, works and services in 1C 8.3, the features of calculating VAT when shipping goods to a carrier without transferring ownership, what happens when the advance payments received at the time of sale are offset, what actions regarding VAT are necessary to accept VAT deductible at the time of offsetting the advance payment, the peculiarities of the reflection of a difficult operation to return products not accepted by the buyer - all this is discussed in detail in our module. Read more about the course in our video.
A fairly common main activity of organizations is to provide customers with various types of production and non-production services. Doctor of Economics, Professor S. A. tells about the classification of services, the methodology for recording operations for their implementation, the formation of the cost of services rendered in “1C: Accounting 8” (edition 3.0). Kharitonov. Practical recommendations for setting up the analytical accounting program by type and type of service are provided.
Classifications of services and their accounting in “1C: Accounting 8” (edition 3.0)
In “1C: Accounting 8” (rev. 3.0), the services provided to customers are divided into the following types:
- production services for which the planned cost is set;
- services for the manufacture of products from raw materials;
- other services, the costs of which are recorded on account 20 “Main production”;
- trade services;
- other services.
The classification is based on an accounting account, which summarizes information on the costs of providing services.
Production services for which the planned cost is set
Production services for which the planned prime cost is established include services whose prime cost is formed on accounts 20.01 “Main production” or 23 “Auxiliary production” (hereinafter - on account 20.01). In this case, costs recorded on account 25 “General production costs” and 26 “General business expenses” (if provided accounting policies) To reflect the operations of the sale of such services in "1C: Accounting 8" (rev. 3.0) a document is intended . When a document is posted, accounting records the recognition of revenue (Debit 62, 76 Credit 90.01 “Revenue”), the calculation of VAT (Debit 90.03 “Value Added Tax” Credit 68.02 “Value Added Tax”) and the write-off of the planned cost of services (Debit 90.02 “ Cost of sales "Credit 20.01). While doing routine operations closing of the month for the amount of the difference between the actual and planned cost, additional entries are introduced (with plus or minus) for the Debit of account 90.02 and the Loan of account 20.01. If in the current month the services for which the planned cost was set were not actually provided (no document was entered for them Production Services Act), but for these services there was a turnover on the debit of account 20.01, the costs incurred are recognized as work in progress (WIP), that is, they are not debited to account 90.02.
Services for the manufacture of raw materials
A variety of production services for which the planned cost is set is the provision of services for the manufacture of products from raw materials. The cost of such services is formed on account 20.02 “Production from tolling raw materials”. To reflect the operations of the sale of such services in "1C: Accounting 8" (rev. 3.0) a document is intended Implementation of processing services. When a document is posted, accounting records the recognition of revenue (Debit 62, 76 Credit 90.01 “Revenue”), the calculation of VAT (Debit 90.03 Credit 68.02) and the write-off of the planned cost of services (Debit 90.02 Credit 20.02). When performing scheduled closing operations for the month, the amount of the difference between the actual and planned costs is entered into additional entries (with plus or minus) for the debit of account 90.02 and the credit of account 20.02. If in the current month processing services were not provided (no document was entered for them Implementation of processing services), but for these services there was a turnover 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 evaluated based on the quantity of products that are manufactured, but not presented to the customer for payment.
Other services - costs are recorded in account 20
Other services, the costs of which are recorded 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 item, it is not calculated (see below - Analytical accounting of services by service names) To reflect the implementation of such services in "1C: Accounting 8" (rev. 3.0) documents are intended Sales of goods and services and Service. The second document is applied when the same services are provided to a group of customers. When conducting these documents, accounting records only recognition of revenue and the calculation of VAT. The write-off of expenses for the provision of these services is carried out not at the time of reflection of the sale, but when performing routine operations of closing 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 policies. By default, costs from account 20.01 are debited to account 90.02 completely regardless of whether the revenue on account 90.01 is reflected in the corresponding item group. If a document Work Inventory if work in progress is recorded, then the amount of expenses is written off minus the cost of the wage.
The program also supports such an option in which the costs on accounts 20.01, 23 will be debited to account 90.02 only for those product groups for which revenue is reflected on account 90.01 in the current month.
For other services, costs are not written off. They form work in progress. To support this option in the settings Accounting policies it should be indicated that the costs are debited from account 20 “Main production” taking into account revenue.
Trade services
Trade services are understood to mean services, information on the costs of which are summarized on account 44.01, “Costs of circulation in organizations engaged in trading activities”. Such 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” (edition 3.0), documents are intended Sales of goods and services, Retail sales report, Report to the client. When these documents are carried out, accounting records the recognition of revenue and the calculation of VAT. The costs of providing trade services separately are not required. They are part of the distribution costs recognized as expenses for ordinary activities of the current period. In “1C: Accounting 8” (rev. 3.0), the indicated expenses are debited from account 44.01 to the debit of account 90.07 “Sales expenses” during the scheduled operation . No settings Accounting policies to write off the costs of the provision of trade services do not need to.
Other services
Other services mean services, information on the costs of which are summarized on accounts 44.02 “Selling expenses in organizations engaged in industrial and other manufacturing activities” (delivery of products to customers) or 26 “General business expenses” (providing intermediary services for the purchase of goods, brokers services , dealers, etc.).
Documents intended for reflection of sales operations in “1C: Accounting 8” (rev. 3.0) Sales of goods and services, Report to the client, Provision of services. When these documents are carried out, accounting records the recognition of revenue and the calculation of VAT.
The costs of providing other services in organizations engaged in industrial and other production activities, separately accounted for on account 44.02 is not required. They are part of selling expenses, fully recognized as expenses for ordinary activities of the current period. In “1C: Accounting 8” (rev. 3.0), the indicated costs are debited from account 44.02 to the debit of account 90.07 “Sales expenses” during the scheduled operation Closing of account 44 “Costs of circulation”. No settings Accounting policies to write off the costs of providing such services do not need to.
Also no configuration required Accounting policyif account 20 “Main production” is not used, and the costs of providing services are taken into account on account 26 “General expenses”. When performing routine operations Closing accounts 20, 23, 25, 26 the amount of the cost of providing such services as part of general business expenses for the month is debited to account 90.08 “Management expenses”.
Analytical accounting by types and names of services
In accounting for the operations of the sale of services in 1C: Accounting 8 (rev. 3.0), an important role is played by subconto 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 subcontos 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 the “one” is the nomenclature group, and the “many” is the nomenclature. In other words, for each item in the program, the item group to which the item belongs or belongs to is indicated.
When choosing the name of objects of analytical accounting for subconto Nomenclature groups (directory items 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 ”(code for OKVED 72.20),“ Tailoring ”(code for OKUN 011109).
- services that require separate accounting of income and expenses (for the purposes of UTII on individual species activities for VAT in the implementation of sales operations that are taxable and non-taxable with value added tax);
- reduced tax services tax rate tax paid in connection with application of the simplified tax system;
- services for which reduced rates of insurance premiums for mandatory pension, social and health insurance workers engaged in their provision.
Also, one service group should not be taken into account, for which costs are taken into account:
- on different accounts, for example, production services (recorded on account 20) and trade services (recorded 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 recorded on account 20.
Decision on what to indicate in the directory Nomenclature, each organization accepts on its own, guided by the essence of the contract with the buyer and the organizational and technical features of doing business.
For example, for the nomenclature group "Software Development and Consulting in this Field" the nomenclature units may be "Software Development" and "Consulting in the field of software development." At the same time, nomenclature units may include: “Software development under contract No. 1 from ХХ.ХХ.ХХХХ”, “Software development under contract No. 2 from ХХ.ХХ.ХХХХ”, etc. For the nomenclature group “Sewing shoes”, nomenclature units can be “Sewing model shoes” (code for OKUN 0113027), “Sewing of shoes according to customer’s designs” (code for OKUN 0113083), etc.
When deciding what to indicate in the directory Nomenclature, it should also be taken into account that the name of the item is substituted by default in Payment invoices, Acts of rendered services, Invoices and other documents.
Note, in a particular case, the nomenclature group can include only one nomenclature unit, and its name coincides with the name of the nomenclature group. For example, if an organization provides sauna services (code for OKUN 0191021), then it can assign the name “Sauna Services” to both the item group and item unit. From the point of view of using the program, this is not a violation. Important in this case in the form of a directory element Nomenclature with the name “Sauna Services” indicate that this item is part of the item group (that is, it refers to a reference element Nomenclature) with the name "Sauna Services".
Please note that in “1C: Accounting 8” (rev 3.0) there is no analytical accounting of costs for each item, that is, there is no way to get information about the actual cost of services and costing directly from the accounting data. For trade services and other services, such information is not required, but for production and other services recorded on accounts 20 and 23, it may be required for management accounting purposes. If such information is necessary, then the services should be assigned the planned cost and reflect their implementation using the document Production Services Act.
When performing scheduled closing operations of the month, the program calculates the actual cost of such services and saves them in a special register. To determine the actual cost of services for each item (each item), the total cost of the unit for the item group to which the services belong is divided between the items in proportion to the planned cost. You can view the calculation results using the program reports. Reference calculation: Cost of manufactured products and rendered services 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 Sales of goods and services.
The sale of goods or services are the main sources of revenue for the company. Reflection of a sale is recorded either at the time of shipment or at the time of payment. Each case of shipment involves its postings.
Sales of goods are reflected at the debit subaccount "Cost" () and Credit 41 accounts, subaccounts for which are determined by the type of trade (wholesale / retail, etc.):
- The proceeds from the sale of goods are reflected in the Account Loan 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 sales of goods and materials make business records for the debit of account 90 "Cost" and credit. When exporting goods, make the same postings.
On the main taxation system, it is necessary to pay VAT on sales. Reflection of tax is done by posting Debit VAT Credit.
In retail, goods are sold at a selling price. Extra charge is made by. When implemented at the end of the month, you need to make reversal entries:
- Debit 90 "Cost" Credit 42.
Wholesale Postings
Usually it can be done on an advance payment or upon shipment of the goods.
Prepaid
The organization then shipped goods in the amount of 99,500 rubles. (VAT 15 178 rubles).
Postings:
Account Dt | Score CT | Wiring description | Post Amount | A document base |
99 500 | Bank statement | |||
Prepayment invoice | 15 178 | Ref. invoice | ||
Revenue from or goods included | 99 500 | Packing list | ||
VAT accrued on sale | 15 178 | Packing list | ||
Decommissioned goods sold | 64 000 | Packing list | ||
Advance paid | 99 500 | Packing list | ||
99 500 | Invoice | |||
Advance VAT deduction | 15178 | Invoice |
By shipment
The organization shipped goods to the buyer in the amount of 32,000 rubles. (VAT 4,881 rubles). After delivery, payment has been received.
Postings:
Account Dt | Score CT | Wiring description | Post Amount | A document base |
Reflected revenue from the sale of goods | 32 000 | Packing list | ||
VAT accrued on sale | 4881 | Packing list | ||
Decommissioned goods sold | 385 | Packing list | ||
Issued invoice for implementation | 32 000 | Invoice | ||
Payment received from buyer | 32 000 | Bank statement |
Retail sale
For the day, sales revenue in the store amounted to 12,335 rubles. Accounting is carried out at selling prices, the organization is on the UTII taxation system, and the outlet is automated. Money on the same day handed over to the cashier of the company.
Postings:
Account Dt | Score CT | Wiring description | Post Amount | A document base |
Revenues from the sale of goods | 9000 | Cashier's Help Report | ||
Write-off of goods sold at a selling price | 9000 | Cashier's Help Report | ||
Revenue leased to the cashier | 9000 | Incoming Cash Order | ||
Calculation of margins on goods sold | -3700 | Help for calculating write-offs of mark-ups |
Postings for the sale or provision of services
When selling services, the same accounts are involved, only instead of 41 accounts appear the 20th, which collects all the costs that make up the cost.
The organization performed services in the amount of 217 325 rubles. The cost of the service amounted to 50,000 rubles.
Service postings.
A retailer may resell goods purchased from a supplier, either in its original form or in processed form. In practice, questions arise: how to take into account additional costs for the purchase of goods, to reflect the completion of goods, including the efforts of a third-party organization in the program "1C: Accounting 8"? How to collect several products in a single set? In this article of 1C experts you will find answers to these questions. All the described sequence of actions and all the drawings are made in the new Taxi interface.
Accounting for additional costs upon receipt of goods
First, on the example of the program “1C: Accounting 8” (rev. 3.0), we consider how to reflect the receipt of an already finalized product.Example 1
Andromeda LLC applies common system taxation, engaged in wholesale and retail fabrics and textile products. An invoice for t-shirts and an act of completion of the logo on them were received from the supplier (OSNO). Andromeda LLC will sell T-shirts with the logo in bulk.
The receipt of goods (t-shirts) from the supplier is recorded in information system using a document Receipt of goods and services (section Purchases) with the type of operation Products.
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 were registered, the supplier received ready-made T-shirts with a logo on it, in the column Nomenclature You can immediately indicate the name of the product as: Logo T-shirt.
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 the logo in the price of t-shirts, you need to use the document Receipt add. expenses (section Purchases) Document Receipt add. expenses advisable to create based on the document Receipt of goods and servicesusing the button Create based on - in this case, the tabular part on the tab Products will be filled automatically.
Please note that in the field Counterparty you can enter the name of the organization, different from the organization-supplier of goods, if the services for applying the logo in accordance with the contract are performed by another contractor.
Additional costs associated with the acquisition of goods can be allocated to each unit of goods in one of two ways:
- By sou um;
- Byfoliage.
The organization chooses the distribution method on its own and fixes it in its accounting policies.
The amount of additional costs is indicated in accordance with the data reflected in the act of work performed by the supplier (Fig. 1).
After holding a document Receipt add. expenses 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 t-shirts will be increased by the cost of the logo application. On the use of the document expenses, see the video on the site.
IS ITS
For more information about accounting for additional costs associated with the receipt of goods, see the "Directory business operations. 1C: Accounting 8 "in the section" Accounting and tax accounting "IS 1C: ITS.
Finalization of goods on a toll basis
Consider the situation when the goods are accepted for accounting, and for its further development a third-party organization is involved.Example
Andromeda LLC received a shipment of T-shirts from the supplier. It turned out that in order to bring T-shirts to a state in which they will be suitable for planned use, it is necessary to put logos on them, but the organization itself does not have the necessary means for this.
A batch of T-shirts was transferred to another organization on a tolling basis.
In the tabular part of the document Receipt of goods and services(with type of operation Products) you must specify 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: Cotton T-shirt Red. Further, the goods must be transferred to the processor.
Documents are intended to reflect operations on processing own materials on a commission basis. Transmission of raw materials and Reception from processinglocated in the section Production in a group Recycling.
Filling out a document Transfer of goods (Transfer of raw materials for processing)required on the bookmark Products (fig. 2) fill in as obligatory details: name of the processing organization and the contract with it; name, quantity and accounts of accounting of goods (materials) transferred for processing.
![](https://i2.wp.com/buh.ru/upload/medialibrary/16a/16a4e8027680e3d9beff18926f6c9407.jpg)
Pay attentionthat regardless of how the transferred values \u200b\u200bwere taken into account (as goods or as materials), when transferred to processing in the field Transfer Account By default, the account sub-account is set 10.07 - Outsourced materials.
Thus, there is no need to pre-use the document Moving goods to translate goods into materials.
For organizations that pay income tax, the total estimate of direct costs associated with the cost of materials transferred to processing is determined in the same way as in accounting, in the context of each processor.
The fact of receiving T-shirts with a logo from the processor must be registered with a document Reception from processing.
To reflect the output of products, semi-finished products, materials or goods (goods and materials) produced by a third-party organization, you need to fill out the bookmark Products (fig. 3).
On this tab is indicated:
- Nomenclature - name of issued goods and materials (in our example - T-shirt with logo type 2);
- Quantity, planned price and Amount planned - the number and planned cost of goods and materials issued;
- Accounting account - accounting accounts issued by inventories;
- Specification- a list of cost standards required for issued inventory items (field value Specification will be used when filling bookmarks Used materials and Returned Materials).
As an account for the registration of issued T-shirts with a logo, you can specify as account 43 ( Finished products), and the score is 41.01 ( Products) - in any case, the program will close the cost accounts correctly.
For organizations paying income tax, the total estimate of direct costs attributable to the issue is reflected in the same way as in accounting - at planned prices. When closing a month during a scheduled operation Account closure 20, 23, 25, 26 its value is adjusted to the actual amount of expenses.
To recognize the costs of providing services by a third-party organization for the production of products, you need to fill out the tab Services (fig. 4).
On this tab is indicated:
- Nomenclature - name of the services provided;
- Quantity, Price and Amount - the cost of processing services (based on these data, the direct costs of the organization’s production unit are distributed by type of services rendered during the scheduled operation Closing an account 20, 23, 25, 26);
- Cost item - the article of accounting of expenses for the provision of processing services.
On the Cost Account tab, you must specify the following details:
- Cost account - an account for the cost of production by an outside organization (in our example, this is subaccount 20.01 - Main production);
- Cost subdivision - the production unit of the organization that transferred the materials for processing;
- Nomenclature group - type of product manufactured by a third party.
To reflect the write-off of materials to production costs, you need to fill out the Used materials.
The name ( Cotton T-shirt Red) and the amount of materials used, accounting account (10.07), cost accounting item for write-off of materials ( Material costs) Tabular part of the bookmark Used materials Specification on the bookmark Products
If not all materials used for processing were used, then to reflect the return of materials from processing, fill in the tab Returned Materials. On this tab, the name and quantity of returned materials, the account of the account (10.07) and the account of the transfer of materials are indicated. Tabular part of the bookmark Returned Materials can be filled automatically according to the column Specification on the bookmark Products or on account balances 10.07 Materials transferred for processing to the side by the specified counterparty.
In accordance with accounting policies actual cost finished products formed without using account 40 - Release of products (works, services).
After holding a document Reception from processing The following accounting entries are generated:
Debit 43 Credit 20.01 - the amount of production at planned prices; Debit 20.01 Credit 60.01– for the amount of processing services; Debit 20.01 Credit 10.07 - for the cost of materials used; Debit 19.04 Credit 60.01 - for the amount of VAT from processing services.
T-shirt with logo type 2) will be adjusted to reflect the actual costs of processing.
IS ITS
For more information on external processing of materials, see the video of the lecture dated September 25, 2014 “Reflection of operations of processing of tolling raw materials in“ 1C: Accounting 8 ”(rev. 3.0)” on the website 1C: ITS.
Refinement of goods on their own
Suppose an organization has all the necessary resources in order to improve the characteristics of a purchased product. How to reflect the transfer of goods to their own production in "1C: Accounting 8" (rev. 3.0)?Example
Andromeda LLC received from the supplier and put into the warehouse a batch of T-shirts that are planned to be sold in bulk.
In order to increase sales of textile products, after a while it was decided to put logos on the entire batch of T-shirts using the equipment available to the organization.
In this situation, the question arises: since we will use our own production process, how to properly 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. Order of the Ministry of Finance of Russia dated 10.31.2000 No. 94n, can be fixed in the accounting policy next order action:
- if upon acceptance for accounting it is not possible to determine whether this type of goods will be further developed, the goods should be capitalized on account 41, and if a decision is made on its completion it is necessary to complete the transfer of goods into materials by posting: Debit 10.01 Credit 41.01;
- if the organization, when accepting goods and materials for accounting, had the goal of finalizing this type of goods and materials before its sale, then it would be more correct to reflect the acceptance of goods and materials for accounting using account 10 Materials.
From the conditions of Example 3 it follows that the decision to finalize the goods was made later, therefore, in the tabular part of the document Receipt of goods and services (with the type of operation Products) in the graph Accounting accountthe 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 product name will be indicated as: Cotton blue t-shirt.
After a decision has been made to finalize the goods, it is necessary to transfer the goods to materials using a document Moving goods (section Warehouse) Note that the program allows you to immediately write off goods and materials included in account 41 into production without translating them into materials, so the organization can fix this accounting method in its accounting policy.
A document is intended to reflect operations for the production of finished products, semi-finished products and the provision of services Shift Production Report (section Production) When entering a document in the header, you must specify the following details:
- Cost account- account for the accounting of production costs (20.01);
- Cost subdivision - the production unit of the organization that produced products (provided services).
To reflect the output of products, fill in the tab Products. On this tab is indicated (Fig. 5):
- Products - name of the manufactured products (in our example - T-shirt with logo type 3);
- Nomenclature group - type of output;
- Amount planned - the planned cost of production (based on the data of this field, the direct costs of the production unit are distributed by type and name of the product manufactured by it during the scheduled 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 in the bookmark Materials).
![](https://i1.wp.com/buh.ru/upload/medialibrary/7f2/7f205d1f5bd4db06bffad2cd35449934.jpg)
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 materials written off (T-shirt blue x / b);
- amount - the amount of materials written off;
- Accounting account- account for the accounting of materials (10.01);
- Cost item- the article of accounting for expenses on writing off materials (Material expenses);
- Nomenclature group - the type of output, which includes the cost of materials.
Bookmark Materials can be filled automatically according to specification (button Fill in).
After holding a document Shift Production Reportappropriate accounting entries will be generated:
Debit 43 Credit 20.01 - on the cost of production at planned prices; Debit 20.01 Credit 10.01 - for the cost of materials used.
In the production process and in accordance with primary documents on account 20.01 (in the context of the corresponding production unit and nomenclature group) the remaining costs for applying logos are accumulated:
- labor costs of workers involved in the completion of T-shirts;
- depreciation costs of equipment used;
- supplies, etc.
After completing routine operations to close the month, the cost of production ( T-shirt with logo type 3) will be adjusted to reflect the actual costs incurred.
IS ITS
For more information on the production of finished products, see the "Handbook of business operations. 1C: Accounting 8 "in the section" Accounting and tax accounting "IS 1C: ITS.
The complete set of goods
Now consider the situation that is often encountered in practice: there are several items of goods that need to be assembled into a kit.Example 4
The Andromeda LLC company received an order from a wholesale buyer for a batch of souvenir sets. The kit should consist of a T-shirt, baseball cap and gift box. The company Andromeda LLC has the necessary goods in stock, but not stocked.
Of course, you can translate all the goods into materials and arrange the operation to complete the goods as production. Such a scheme would be justified if, for example, the company installs spare parts for sophisticated equipment, that is, it is actually engaged in assembly, and assembly is part of the production activity. In our example, the textiles are laid out in finished packaging, so you can avoid manufacturing operationsusing the document of the accounting system - Item list (with type of operation Equipment) Document Item listavailable from Warehouse. When entering a document, the details must be indicated in the header:
- Warehouse - a warehouse on which a complete set is carried out (dismantlement);
- Nomenclature(in our example Set of souvenir products "Sport");
- amount and Kit account (41.01).
The tabular part indicates the components, their quantity and accounting accounts (Fig. 6).
The data in the component table can be filled in automatically by specifying the kit specification.
After the document has been posted, postings will be generated for writing off the inventory items from Credit 41.01 to Debit 41.01 of the account for accounting of the finished set.
Since quantitative accounting is supported on 41 accounts, the program will automatically calculate the number of sets created in each transaction (in our example, out of three hundred units of goods, one hundred sets are obtained).
This method must be prescribed in the accounting policy, and in it to approve the documents by which the company will draw up a complete set.
Document Item list (with type of operation Decommissioning) is used in the opposite situation, when the kit must be disassembled into separate items).
IS ITS
For more information on the operation to complete the nomenclature, see the "Directory of business operations. 1C: Accounting 8 "in the section" Accounting and tax accounting "IS 1C: ITS.