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Supplier? How to issue an invoice in 1C?

An invoice for payment to a supplier is one of the simplest operations in 1C. This document is issued in cases where it is necessary to record a preliminary agreement on the purchase of a certain item or service from a counterparty.

Let's create such an account in the already familiar 1C Accounting configuration for Ukraine. First, open the account journal. It is located on the “Purchase” tab of the function panel or in the main menu item of the same name. The journal is called “Invoice for payment of supplier”.

Add new document by pressing the Ins button on the keyboard or “+Add” in the account journal menu. In the created document, fill out the header. We indicate the organization to which the invoice is issued; the counterparty who issues it and the agreement with the counterparty for the supply of goods or provision of services, etc. To select a counterparty or agreement, click the button with the “…” icon. If the required counterparty was not previously entered or the required agreement is not available for the entered counterparty, then create new element in the desired journal without leaving account editing.

Next, we fill out the nomenclature that will be purchased by our organization. To do this, click the button with the green “+” sign icon in the “Products” tab menu. A new row is formed in the table field, where by clicking the “…” button you can select the desired product.

We indicate the quantity and price.

To make it easier to fill out the table field, you can use the “Select” button. In this case, a panel opens on the right in which you can add item items without closing the invoice form.

After filling out the tabular part of the document, we write it down and post it. You can print an invoice by clicking the “Invoice for payment” or “Print” button located on the bottom panel.

The remaining bookmarks of the document are filled in in cases where the corresponding categories of material assets or services are supplied. Those. services, returnable packaging or intangible assets.

In fact, this completes the formation of the “Invoice for payment” document, according to which goods are purchased.

If you have any difficulties, we will definitely help.

You can discuss the operation and ask questions about it at.

If you have questions about the article or there are still unresolved problems, you can discuss them at

The chart of accounts built into 1C:Accounting 8 (rev. 3.0) has its own specifics. Thus, additional accounts have been added to it that are not reflected in the Chart of Accounts..., approved. Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n. In accordance with the instructions, the content of the subaccounts shown in the Chart of Accounts may be clarified. From the article you will learn about the possibilities of setting up analytical accounting accounts in the program, as well as how to generate accounting entries. The entire described sequence of actions and drawings are made in the new “Taxi” interface.

Concept of accounting accounts

To maintain accounting, you need a certain tool. This tool is accounting accounts, which allow you to register any business transaction in monetary terms.

Accounting is an orderly system for collecting, registering and summarizing information in monetary terms about the state of property, liabilities and capital of an organization and their changes through a continuous, continuous and documentary reflection of all business transactions.

A business transaction is an event that characterizes individual business actions (facts), causing change in the composition, placement of property and (or) sources of its formation

Each business transaction is reflected simultaneously on two accounting accounts as follows: one entry indicates the disposal of a certain amount of money ( credit), and the second is receipt ( debit) the same amount, but in a different place or to a different owner. This registration system is called double entry method, and for the first time its application was described by the Italian mathematician, Franciscan monk Luca Pacioli in 1494 in a book, one of the parts of which was called “Treatise on Accounts and Records.”

When using the double entry method, a relationship is created between the two accounts, which is called correspondence, and the accounts themselves – Corresponding.

An accounting account is a method of current interconnected reflection and grouping of property by composition and location, by the sources of its formation, as well as business transactions according to qualitatively homogeneous characteristics, expressed in monetary, natural and labor measures.

For each homogeneous group property and the sources of its formation, a separate account is used where the balance is reflected ( balance) of this group at the beginning of the accounting period and all changes caused by business transactions. As mentioned earlier, every account has two sides: debit and credit. The sum of all transactions reflected in the debit of the account is called debit turnover; the amount of all transactions reflected on the loan - credit turnover. The result of measuring the balance (balance) at the beginning of the accounting period, debit and credit turnover is determined as the balance (balance) of the account at the end of the accounting period. It is on the basis of these balances that the balance sheet is formed.

Balance sheet- one of the main forms financial statements, which characterizes property and financial condition organizations in monetary value as of the reporting date

The balance consists of asset And passive. The assets group economic assets according to their composition and location, and the liabilities group the sources of funds. A feature of the balance sheet is the equality of the totals of assets and liabilities.

The diversity and multiplicity of accounting objects necessitates the use of large quantity various accounts. For correct application The following classifications of accounting accounts are used:

in relation to the balance sheet (balance sheet and off-balance sheet, and balance sheet are divided into active, passive and active-passive);

according to the level of detail of the obtained indicators (synthetic, subaccounts, analytical);
by purpose and structure of accounts (main, regulatory and operational);
by economic content (accounts for accounting for economic assets, accounts for accounting for economic processes, accounts for accounting for sources of funds), etc.

The accounting objects of an economic entity are:

facts of economic life;
assets;
obligations;
sources of financing its activities;
income;
expenses;
other objects if this is established by federal standards.

A systematic list of accounting accounts is contained in the Chart of Accounts.

Chart of accounts for accounting in "1C: Accounting 8"

Chart of accounts is a system of accounting accounts that provides for their number, grouping and digital designation depending on the objects and purposes of accounting. The Chart of Accounts includes both synthetic (first-order accounts) and related analytical accounts (sub-accounts or second-order accounts). The information accumulated on such synthetic accounts allows us to obtain a complete picture of the state of the enterprise’s funds in monetary terms.

Chart of accounts for financial accounting economic activity organizations and instructions for its use were approved by order of the Ministry of Finance of the Russian Federation No. 94n dated October 31, 2000 (hereinafter referred to as the Chart of Accounts and Instructions).

An organization can clarify the content of the subaccounts shown in the Chart of Accounts, exclude and combine them, and also introduce additional subaccounts.

According to the Chart of Accounts, accounting must be organized at enterprises of all sectors of the national economy and types of activities (except for banks and budgetary institutions) regardless of subordination, form of ownership, organizational and legal form, keeping records using the double entry method. Instructions for using the Chart of Accounts solve several problems simultaneously:

regulates issues related to the basic methodological principles of accounting;
leads brief description synthetic accounts and subaccounts opened for them;
reveals the structure and purpose of accounts, the economic content of the facts of economic life generalized with their help;
reveals the accounting procedure for the most common business transactions using standard correspondence accounts.

Each account with its own name and digital number or several accounts corresponds to a specific balance sheet item.

The chart of accounts, approved by order of the Ministry of Finance dated October 31, 2000 No. 94n, is included in all configurations of “1C: Accounting 8”. In version 3.0, access to the chart of accounts is provided via the hyperlink of the same name from the section Main(Fig. 1).

Rice. 1. Chart of accounts for accounting in “1C: Accounting 8” (rev. 3.0)

If you highlight a specific account with the cursor, you can get additional information about it:

by button Account Description- get acquainted with the description of the accounting account;
by button Posting journal- view entries in the posting journal.

By button Seal you can print the chart of accounts in the form of a simple list of accounts or a list with detailed description each account.

The chart of accounts is common to all organizations whose records are maintained in the information base.

Let's take a closer look at the classification of accounting accounts using the example of the chart of accounts built into 1C: Accounting (rev. 3.0).

Active and passive accounts

In accordance with the division of the balance sheet into assets and liabilities, active and passive accounting accounts are distinguished.

Active accounts are accounting accounts designed to record the status, movement and changes of economic assets by their types.

Active accounts display information about the funds (in monetary equivalent) that the organization has at its disposal (funds in bank accounts, in the cash register, property in the warehouse and in operation).

Features of active accounts:

the opening balance is recorded in the debit of the account;
the increase in economic assets is recorded in the debit of the account;
a decrease in economic assets is recorded in the account credit;
The final balance is recorded as the debit of the account.

Passive accounts are accounting accounts designed to record the state, movement and change of sources of own and borrowed money enterprises and their intended purpose.

Passive accounts display information about the types of capital, profits and liabilities of the enterprise.

Features of passive accounts:

the opening balance is recorded on the account credit;
an increase in the source of economic funds is recorded in the account credit;
a decrease in the source of funds is recorded in the debit of the account;
The ending balance is recorded on the credit of the account.

In addition to active and passive accounts in accounting, there are accounts that have the characteristics of active and passive accounts at the same time. They are called active-passive accounts.

Active-passive accounts are accounts that reflect both the organization’s property (as in active accounts) and the sources of its formation (as in passive accounts).

The need for these accounts arises when the economic nature of the relationship between an enterprise and its counterparties may change. For example, if an enterprise uses borrowed funds, then it has accounts payable to other organizations or individuals who are creditors of this enterprise.

If the enterprise is owed by other organizations or individuals, then these debtors are called debtors, and their debt to the enterprise is called receivable.

There are two types of active-passive accounts:

With a one-sided balance - debit or credit (for example, account 99 “Profit and Loss”);

With a bilateral (expanded) balance - debit and credit at the same time (for example, account 76 “Settlements with different debtors and creditors”).

When drawing up a balance sheet, debit balances on active-passive accounts are reflected in assets, and credit balances in liabilities. Since active, passive and active-passive accounts correspond to the asset and liability items of the balance sheet, they are therefore usually called balance sheet accounts. In the Chart of Accounts, balance sheet accounts have a two-digit code (from 01 to 99).

In the chart of accounts built into “1C: Accounting 8” (rev. 3.0), the sign of an active, passive and active-passive account is indicated in the column View.

Active accounts (attribute A is indicated in the Type column) include the following accounts (Fig. 2):

01 “Fixed assets”;
03 " Profitable investments into material values";
04 “Intangible assets”;
08 “Investments in non-current assets”;
09 “Deferred tax assets”;
10 "Materials";
11 “Animals in cultivation and fattening”;
15 “Procurement and acquisition of material assets”;
19 “VAT on acquired values”;
20 “Main production”;
23 “Auxiliary production”;
25 “General production expenses”;
26 “General business expenses”;
28 “Defects in production”;
29 “Service industries and farms”;
41 "Products";
43 " Finished products»;
44 “Sales expenses”;
45 “Goods shipped”;
46 “Completed stages of work in progress”;
50 "Cashier";
51 “Current accounts”;
52 “Currency accounts”;
55 “Special bank accounts”;
57 “Translations on the way”;
58 “Financial investments”;
97 “Deferred expenses”.

Rice. 2. Active accounts in “1C: Accounting 8” (rev. 3.0)

To passive accounts (in the column View sign indicated P) include the following accounts (Fig. 3):

02 “Depreciation of fixed assets”;
05 “Amortization of intangible assets”;
14 “Reserves for reduction in the value of material assets”;
42 “Trade margin”;
59 “Provisions for impairment financial investments»;
63 “Provisions for doubtful debts”;
66 “Settlements for short-term loans and borrowings”;
67 “Settlements for long-term loans and borrowings”;
77 "Delayed" tax obligations»;
80 " Authorized capital»;
82 “Reserve fund”;
83 “Additional capital”;
86 “Targeted financing”;
98 “Deferred income”.

Rice. 3. Passive accounts in “1C: Accounting 8” (rev. 3.0)

To active-passive accounts (in the column View sign indicated AP) include the following accounts (Fig. 4):

16 “Deviation in the cost of material assets”;
40 “Release of products (works, services)”;
60 “Settlements with suppliers and contractors”;
62 “Settlements with buyers and customers”;
68 “Calculations for taxes and fees”;
69 “Calculations for social insurance and security”;
71 “Settlements with accountable persons”;
73 “Settlements with personnel for other operations”;
75 “Settlements with founders”;
76 “Settlements with various debtors and creditors”;
79 “Intra-economic calculations”;
84 “Retained earnings (uncovered loss)”;
90 "Sales";
91 “Other income and expenses”;
96 “Reserves for future expenses”;
99 "Profits and losses."

Rice. 4. Active-passive accounts in “1C: Accounting 8” (rev. 3.0)

Off-balance sheet accounts

Organizations may use funds in their activities that do not belong to them (rented fixed assets, goods accepted on commission, etc.). The opposite situation may also occur: the organization’s funds, which belong to it by right of ownership, are transferred to the outside (for processing, as security for obligations and payments, etc.). To reflect these funds in accounting and to control them, off-balance sheet accounts are used, which got their name due to the fact that they are not included in the balance sheet totals and are reflected behind the balance sheet.

Off-balance sheet account - an account intended to summarize information about the presence and movement of values that do not belong to a business entity, but are temporarily in its use or disposal, as well as to control individual business transactions

Off-balance sheet accounts also account for reserve funds of banknotes and coins, strict reporting forms, check and receipt books, letters of credit for payment, etc.

Off-balance sheet accounts, defined in the Chart of Accounts, approved by Order of the Ministry of Finance of the Russian Federation No. 94n, have a three-digit digital code (from 001 to 011). In addition to these accounts, a group of off-balance sheet accounts that have an alphabetic or alphanumeric code has been added to the chart of accounts used in 1C:Accounting 8 (rev. 3.0) (Fig. 5). The off-balance account indicator is set in the column Zab.

These additional off-balance sheet accounts provide analytical accounting for the following objects:

goods in the context of customs declaration data;
material assets written off in accounting and tax accounting, but actually in operation and registered with financially responsible persons;
used depreciation premium for each fixed asset;
income and expenses not taken into account for income tax purposes;
retail revenue when combined various systems taxation, as well as when using cash and non-cash payments;
settlements with buyers when combining the simplified tax system with other taxation systems.

Rice. 5. Off-balance sheet accounts in “1C: Accounting 8” (rev. 3.0)

An active-passive auxiliary account is intended for entering initial balances in the program 000 .

Synthetic and analytical accounts

According to the method of grouping and summarizing accounting data, active and passive accounting accounts are divided into synthetic and analytical.

Synthetic accounts are accounting accounts designed to record the availability and movement of enterprise funds, their sources and processes performed in a generalized form. Reflection of economic assets and processes in a generalized form on synthetic accounts is called synthetic accounting

Synthetic accounts are grouped according to certain characteristics and are intended to summarize information about certain types of property, liabilities, capital, and financial results.

Synthetic accounts are first-order accounts and are designated in the Chart of Accounts by two-digit numbers (from 01 to 99). Examples of synthetic accounts:

01 “Fixed assets”;
10 "Materials";
50 "Cashier";
51 “Current accounts”;
41 "Products";
43 “Finished products”;
70 “Settlements with personnel for wages”;
80 “Authorized capital”, etc.

Some synthetic accounts do not require analytical accounting (“Cash Office”, “Cash Accounts”), so they are called simple. Synthetic accounts that require analytical accounting are called complex(“Materials”, “Investments in non-current assets”, “Goods”). Analytical accounts are intended to reveal the contents of synthetic accounts.

Analytical accounts - accounting accounts intended for detailing, specifying information about the availability, condition and movement individual species assets, liabilities and transactions. Analytical accounts are opened in development of a certain synthetic account in the context of its types, parts, articles and, where required, with an assessment of information in physical, labor and monetary terms. Reflection of business assets and processes in detailed form on analytical accounts is called analytical accounting.

Analytical accounts can be opened for active, passive and active-passive synthetic accounts

There is an inextricable relationship between synthetic and analytical accounts:

the opening balance for all analytical accounts opened for this synthetic account is equal to the opening balance of the synthetic account;
the turnover of all analytical accounts opened using this synthetic account must be equal to the turnover of the synthetic account;
the final balance for all analytical accounts opened for this synthetic account is equal to ending balance synthetic account.

For detailed characteristics accounting objects, second (and sometimes third) order accounts are opened for some synthetic accounts - subaccounts. Subaccounts are necessary to obtain aggregated indicators for analysis and balance sheet preparation and are an intermediate link between the synthetic account and the analytical accounts opened to it.

To implement analytical accounting in 1C:Accounting 8, an application program object is used (not to be confused with an accounting object!) - Plan of characteristics types. This object describes possible characteristics - Types of self-supporting subcontos(hereinafter referred to as the types of sub-contos), in the context of which it is necessary to keep analytical records of funds and their sources, for example, Nomenclature, Contractors, Agreements etc.

Directories, types of documents and other program objects can be set as a subconto type.

"1C: Accounting 8" comes with a predefined list of subconto types, in addition to which the user can enter an unlimited number of new subconto types.

Each account or subaccount can contain its own set of subaccount types, but the maximum number of subaccount types for one account (subaccount) cannot exceed three.

For example, for synthetic account 10 “Materials” in “1C: Accounting 8” (rev. 3.0) there are eleven sub-accounts (Fig. 6):

10.01 “Raw materials and supplies”;
10.02 “Purchased semi-finished products and components, structures and parts”;
10.03 “Fuel”;
10.04 “Containers and packaging materials”;
10.05 “Spare parts”;
10.06 “Other materials”;
10.07 “Materials transferred for processing to third parties”;
10.08 " Construction Materials»;
10.09 “Inventory and household supplies”;
10.10 “Special equipment and special clothing in the warehouse”;
10.11 “Special equipment and special clothing in operation.”

The following sub-accounts have been opened for the second order account 10.11:

10.11.1 “Special clothing in use”;
10.11.2 “Special equipment in operation.”

Most subaccounts of account 10 support analytical accounting using the following types of subaccounts: Nomenclature, Lots, Warehouses. However, due to their specificity, some subaccounts may contain a different set. For example, in subaccount 10.07 the following types of subconto are used: Counterparties, Nomenclature, Parties, and in the third-order subaccount 10.11.1: Nomenclature, materials in use, Employees of organizations.

Rice. 6. Subaccounts and subaccounts established for account 10 “Materials”

If a subaccount is opened for a first or second order account, then in this case the “head account” is prohibited from using it in transactions using the flag The account is a group and is not selected in transactions (Fig. 7). Accounts prohibited for use in postings are highlighted in the Chart of Accounts with a yellow background.

In the chart of accounts "1C: Accounting 8" additional accounting features can be established for each type of sub-account:

RPM only– setting this characteristic is advisable in the case when accounting for balances by subconto does not make sense, for example, for types of subconto Articles of the movement Money, Expenditures;
Summova- setting this attribute is advisable in most cases of subconto (exception: Customs declaration numbers, Countries of origin and so on.).

Types of accounting for accounts in “1C: Accounting 8” (rev. 3.0)

Accounts of all orders included in the chart of accounts "1C: Accounting 8" (rev. 3.0) can additionally support the following types of accounting:

currency accounting;
quantitative accounting;
accounting by departments;
tax accounting (income tax).

The currency accounting indicator (including accounting in conventional units) is set in the column Shaft.(Fig. 8).

Rice. 8. Accounts with currency accounting feature

An entry for the debit or credit of an account with an established sign of currency accounting, along with the amount in rubles, will also contain a foreign currency amount. Accordingly, using any standard program report (account balance sheet, account analysis), which uses accounts with the currency accounting feature, you can analyze accounting data, both in ruble and currency equivalent.

One of the options for analytical accounting is quantitative accounting. This is accounting in physical terms (pieces, kilograms, etc.) and is used, as a rule, to ensure the safety of property, including monetary documents and securities.

The quantitative accounting attribute is set in the column Number. Examples of accounts and sub-accounts where quantitative accounting is supported:

07 “Equipment for installation”;
08.04 “Acquisition of fixed assets”;
10 "Materials";
20.05 “Production of products from customer-supplied raw materials”;
21 "Semi-finished products own production»;
41 "Products";
43 “Finished products”;
45 “Goods shipped”;
58.01.2 “Shares”;
80 “Authorized capital”;
81 “Own shares”;
002 “Inventory assets accepted for safekeeping”, etc.

As a rule, quantitative accounting is used simultaneously with sum accounting, although there are exceptions, for example, the off-balance sheet account of the State Customs Declaration “Accounting” imported goods by CCD numbers" supports quantitative accounting in the absence of total accounting.

Another standard setting of the accounting chart of accounts built into 1C: Accounting 8 is the ability to keep track of costs by department. This setting allows you to detail costs by departments involved in the process of producing products or providing services. This process can be either simple, single-process, or complex, having several stages, which, depending on the type of activity, complexity of the product and the required resources, can take place in one or several departments. Accounting accounts that support accounting by division are marked with a flag in the column Other(Fig. 9).

Rice. 9. Accounts with the attribute of accounting by division

Starting with version 3.0.35 in the 1C: Accounting 8 program, it became possible to disable cost accounting by division for those small and medium-sized enterprises that do not maintain such analytical accounting. To do this, you just need to uncheck the flag on the tab Production in the settings form Accounting parameters then save the setting. Disabling cost accounting by department will be reflected in the column Other- it will be empty for all accounts of any order.

Tax accounting for income tax is carried out in the program simultaneously with accounting in the accounting accounts. The accounting accounts on which tax accounting data are registered are determined by the attribute in the column WELL(Fig. 10).

Rice. 10. Accounts with tax accounting features

Working chart of accounts

Not all accounts provided for in the Chart of Accounts are used in the economic activities of a particular enterprise. At the same time, if facts of economic life arise for which there is no correspondence in standard scheme proposed by the Chart of Accounts, enterprises can supplement it by observing the basic methodological principles maintaining accounting records established by the Instructions. Thus, enterprises can clarify the contents of individual accounts, exclude and combine them, as well as introduce additional sub-accounts, thus using their working chart of accounts.

A working chart of accounts is a list of accounts that are used in accounting for transactions in a particular organization.

The user can add new accounts, subaccounts and types of subaccounts to the 1C:Accounting 8 chart of accounts. When adding a new account, you need to set its properties:

setting up analytical accounting;
tax accounting (income tax);
accounting by departments;
currency and quantitative accounting;
signs of active, passive and active-passive accounts;
signs of off-balance sheet accounts.

Analytical accounting settings are types of subaccounts that are set as properties of accounts. For each account, analytical accounting can be maintained in parallel using up to three types of subaccounts. You are given the opportunity to independently add new types of subcontos.

When adding a new type of subconto, additional accounting characteristics can be set: RPM only And Summova.

Please note that currently regulatory accounting reporting does not take into account accounts created by the user, so when filling out accounting reporting forms they will have to be adjusted manually.

The 1C:Enterprise system provides the user with flexible options for setting up working charts of accounts. Creation of a chart of accounts is carried out in Configurator. In the 1C:Enterprise system there can be several charts of accounts and accounting for all charts of accounts can be maintained simultaneously.

Charts of accounts in the 1C:Enterprise system support a multi-level hierarchy of “account - subaccounts”. Each chart of accounts can include an unlimited number of accounts of any level.

For each chart of accounts, there are predefined accounts and subaccounts that are closed for modification and deletion by the user. They are also created at the task configuration stage.

Visually, in the 1C:Enterprise mode, predefined accounts differ from user-created accounts by the appearance of icons (Fig. 11).

Rice. 11. Predefined and custom accounts in the chart of accounts "1C: Accounting"

Reflection of business transactions in “1C: Accounting 8”

Reflection of a business transaction on the accounting accounts using the double entry method is carried out through accounting entries.

An accounting entry or accounting formula is a correspondence of accounts indicating the amount of transactions

The accounting entry is compiled only on the basis of primary accounting documents. Primary accounting documents include orders, contracts, acceptance certificates, payment orders, cash receipts and expenditure orders, invoices, orders, receipts, sales receipts, etc.

Primary documents are supporting documents on the basis of which accounting records are maintained and which certify the facts of business transactions. The primary document is drawn up at the time of the relevant transaction or immediately after its completion.

IN general case To create the wiring you need:

determine the essence of changes occurring with accounting objects as a result of a completed business transaction;
select, according to the Chart of Accounts, suitable accounts for recording the amount of a business transaction using the double entry method - debit and credit.

After determining the correspondence of accounts as a result of this operation, a accounting entry. If a transaction corresponds to only two accounts (one for debit, the other for credit), then it is called simple. Accounting entries in which more than two accounts interact - complex wiring.

You can make accounting entries in 1C:Accounting 8 through standard configuration documents and through manually entered transactions.

The document “1C: Accounting 8” allows you to enter information about a certain business transaction into the accounting system, record the date and time of the transaction, the amount and content of the transaction. Examples of program documents: Receipt of goods and services, Expenditure cash order, Receipt to current account, Depreciation and depreciation of fixed assets etc.

Based on the document, accounting entries are automatically generated and recorded in the accounting registers (each accounting entry corresponds to one entry in the accounting register), and entries are also entered into specialized information registers and accumulation registers. In the 1C:Enterprise system, accounting for a business transaction is always associated with the document that generated it: if the document needs to be edited, then when it is edited, the entries in the registers will be created anew, and when the document is deleted, the entries in the registers will also be deleted.

Using the document “1C: Accounting 8” you can also obtain a printed form primary document, For example Payment order, Advance report etc.

In general, standard accounting system documents can generate accounting entries in various combinations, entries in special registers, and also offer or not offer printed forms of primary accounting documents, for example:

in the document Invoice for payment to the buyer a printed form is available, but there are no entries in the accounting register and in special registers;
in the document Receipt to the current account– there can be only one simple accounting entry, and there is no (unnecessarily) printed form of the document;
document Sales of goods and services contains a whole group of accounting entries, entries in registers, and also supports several options for printed forms.

You can view transactions using the button DtKt both from the document form and from the list of documents form. If the automatically created records for some reason do not satisfy the user, then in the form for viewing document movements, you must set the flag Manual adjustment (allows editing of document movements). This flag allows you to add new and edit existing document movements; the automatic generation of movements is disabled. After the flag is removed Manual adjustment... the document will be re-posted, and the movements will be restored automatically by the posting algorithm (Fig. 12).

Rice. 12. Form for viewing document movements

In the accounting register form (section Operations hyperlink Posting journal) information in the list can only be viewed (Fig. 13). To find the necessary information, it is advisable to use the list selection and sorting settings.

Rice. 13. Accounting register

If the user does not find among standard documents"1C: Accounting 8" the business transaction he needs, then in this case to create required set records of the accounting register (and other special registers) are used manually Operation(Chapter Operations, hyperlink Manual entries).

Check the correctness of the entered manually invoice correspondence can be done using the mechanism for express verification of record keeping.

A reference book is provided to assist in registering business transactions Account correspondence(chapter Main hyperlink Enter a business transaction), which is a configuration navigator that will help the accountant understand by the content of a business transaction or by the correspondence of accounting accounts by debit and (or) credit of the account which document needs to be reflected in the configuration.

You can select the required account correspondence by debit or credit accounts, by the content of the transaction (Fig. 14) or by the configuration document.

Rice. 14. Directory of correspondence accounts

To facilitate the entry of recurring business transactions, standard transactions are provided. To store a list of standard operations, as well as to create new standard operations, a reference book of standard operations is provided (section Operations hyperlink Typical Operations).

A typical transaction is a template (standard scenario) for entering data about a business transaction and generating accounting and tax accounting, as well as entries in the accumulation and information registers.

The entered operation will be reflected in the operation log, as well as in the list of manually entered operations.

In the header of a directory element Typical operation in field Content indicated summary wiring (Fig. 15). The information from this field will be filled in the field of the same name when creating a document. Operation.

Rice. 15. Creating a new standard operation

The form displays elements of a typical operation on the following tabs:

Accounting and tax accounting;
List of parameters.

On the bookmark a set of templates for automatic generation of accounting and tax accounting entries is displayed. Records are entered into the tabular part, each of which will correspond to the automatically generated invoice correspondence. When you select a value for a field, a form appears with a choice of filling options. There are three options:

Parameter(used for values that are not known in advance and are set at the time the document is created);
Meaning(installed in the document Operation automatically by the value specified in the template and is not prompted when entering a document Operation);
Do not change(applies only to periodic information registers, and the value of this field will be obtained from the infobase at the time of document creation Operation).

On the bookmark List of parameters All parameters used in this typical operation are displayed. On this tab you can add new or change existing parameters, as well as manage the order of parameters. Order is used to display options in a document Operation.

To set up a template for filling information and accumulation registers, you need to add the required registers using the command Register selection(button More - Register selection). Once selected, the selected registers will appear on additional tabs between the tabs Accounting and tax accounting And List of parameters.

You can analyze data on accounting and tax accounts using standard reports:

Turnover balance sheet;
Account balance sheet;
Account analysis;
Account turnover;
Account card;
General ledger and others.

Generally speaking, the answer to the question "how to issue an invoice in 1C" so simple that it is not worth discussing separately. Nevertheless, I will show you with an example how invoices are issued in 1C. I will show the buyer an invoice using the example of 1C Accounting 8.2, but the same applies to any version 8.

As I tell you in the 1C Accounting courses, an invoice for payment to a buyer in 1C refers to documents that are required exclusively for generating a printed form. It does not generate postings. Generally speaking, the account is not mandatory, that is, you can do without it. Now let's see how a typical invoice is issued in 1C.

Who is invoiced in 1C?

First of all, it is worth remembering that in 1C an invoice can only be issued to the buyer. I understand that it is obvious, but nevertheless I remind you - this is an operation sales, therefore, the suppliers have nothing to do with it.

Another question that often comes up on the Internet is: "how to issue an invoice to a supplier in 1C". The answer is exactly the same as for the buyer. This is understandable, because if our supplier asks to issue him an invoice, then in this case he is no longer a supplier, but a buyer (by the way, an agreement with this counterparty is of the appropriate type).

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How to issue an invoice in 1C

Now, in fact, let’s see how, using the example of 1C Accounting 8.2. The figure below shows a typical invoice to a customer. Please immediately note the absence of a post button - as I wrote above, an invoice for payment is not posted in 1C. also does NOT occur.

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Since issuing an invoice in 1C is an extremely simple operation, the picture does not need any comments. Save the image on your computer as a reference. On the "Services" tab, everything is filled out in the same way as on the "Products" tab; The tab additionally contains only the Responsible field. In this case, the delivery address is not filled in: there are possible options with the data type (an example is shown in the picture below).

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Keep in mind that there is one caveat when issuing an invoice. See which one in the video below.

Video tutorial with an example of issuing an invoice to a buyer in 1C Accounting 8

Issuing an invoice to a counterparty using the example of the Enterprise Accounting configuration version 8.2. In later versions of the program, all operations are similar and the only differences are in the interface.

Let's sum it up

So we sorted out the question "how to issue an invoice in 1C". Invoicing is one of the simplest operations. If you have problems with even simple operations, then you definitely need proper training. Otherwise one day there will be serious problems due to errors in truly complex paperwork and accounting procedures.

I remind you that all the information on mine is intended only to complement my training sessions, nothing more. Telling everything here in full is not only not interesting to me, but also makes no sense, since it can be explained much faster and better in class.

If you came to this page through a search, then it’s better to subscribe to my VKontakte group - there I always publish all new articles from the site.

For a long time, no one has been doing accounting manually. They are used for accounting in enterprises. special programs. The company 1C, which produces a variety of standard solutions aimed at performing various accounting tasks of the enterprise.

In this article we will talk about one of the most common configurations of 1C Accounting, namely 1C version 8.2. The 1C 8.2 program consists of a platform and configuration: the platform has different versions (for the purposes of this article, platform version 8.2 is considered) and the Accounting configuration.

1C:Enterprise 8 and 1C:Accounting 2.0

Accounting 8.2 is used to maintain automated accounting and tax accounting at enterprises various forms property, including preparation of regulated reporting in accordance with the requirements of the legislation of the Russian Federation.

Accounting 8.2 has several editions. For platform version 8.2, the configuration with revision number 2.0* is used. There was an even earlier edition of Accounting 1.6 and a later edition of 1C Accounting - 3.0. Edition 3.0 is used with the more modern platform version 8.3. To switch to version 3.0, you will also need to update the platform. Because This article is devoted to the 8.2 platform, then we will talk about what capabilities Accounting 8.2 in version 2.0 has.

*Edition is an update of the 1C configuration, which is associated with the improvement of the system in technological and functional terms, due to new legal requirements, the development of IT technologies or the emergence of new business methods.

Accounting 8 contains all the reference books necessary for an accountant’s work: documents, reports, and also allows you to extra effort collect reports, which optimizes and at the same time simplifies the work of an accountant. At the same time, version 8.2 allows you to keep records simultaneously for several organizations.

Features of accounting in version 8.2

Accounting for several organizations in one database

Unlike version 7, in 1C: Accounting 8 accounting has become more convenient due to the fact that accounting for different organizations can be kept in one database using common directories, which certainly simplifies the process* when enterprises are interconnected. Thanks to this feature, 1C: Accounting 8, namely the version under review - 8.2, is in demand both in small enterprises and in holdings.

*This function is useful not only for accountants, but also for business managers, since they can receive reports for all organizations at once from one database.

Accounting by different systems taxation

1C:Accounting 8.2 allows you to keep records for organizations with different taxation regimes:

General taxation regime. Version 2.0 uses a unified chart of accounts for accounting and tax accounting*;
Simplified taxation system (STS). Provision is made for keeping records of income and expenses;
Unified tax on imputed income (UTII). Allows you to maintain separate income and expenses for the activities of the enterprise under the general regime and those falling under UTII.

When using version 8.2, there is no need to purchase multiple configurations for accounting for organizations and individual entrepreneurs that use special modes.

*In version 1.6, two separate charts of accounts were used for accounting and tax accounting.

Customization options

Let's look at the main features that are available in Accounting 8.2 and distinguish it from other versions and editions.

To simplify work in 1C: Accounting 8 there are various assistants:

Launched when the program is opened, it helps to facilitate filling out and checking the basic program settings, directories, and entering initial balances. Also, using this assistant, you can transfer data from previous versions of 1C.

Often accountants are faced with a problem when they need to make a certain entry, but they do not know which document should be used to reflect this in the 1C system. For this purpose, in version 8.2 a new assistant has appeared, called the “Invoice Correspondence Directory”. In addition, this guide will help you find out which document to use to reflect the necessary posting, where to find it in the program and what type of operation to choose.

Accountants who are just getting used to the 1C Accounting program will especially appreciate such an assistant. This assistant is located in the Operations – Account Correspondence section.

The assistant looks like this:

This assistant is designed to simplify work when entering data about new employees in 1C, calculating salaries and taxes on them. The assistant is located in the Salary section - Payroll Assistant.

Changes in the chart of accounts and reflection of transactions in version 8.2

1C: Accounting 8 includes a chart of accounts approved by order of the Ministry of Finance of the Russian Federation. Users can now add new accounts, new subaccounts, and analytical accounting sections independently. To maintain tax accounting, a unified chart of accounts is used, and the sign of maintaining tax accounting is set in the chart of accounts in the “Tax” attribute.

The settings of each account can be seen by opening the account by double clicking the mouse:

Accounting in Accounting 8.2 is carried out “from the document” - this means that documents reflecting a business transaction are entered into the program, and when carried out, the document generates transactions and entries in registers. Tax accounting is carried out automatically when documents are reflected in 1C. One transaction now reflects data on both accounting and tax accounting. You can view transactions and entries in the registers that a specific document generated by clicking the “Result of document posting” button.

The screenshot shows that accounting and tax accounting data are in one entry, the amounts are indicated in different columns.

In the Accounting 8.2 program, most business operations are automated. However, in practice, it happens that an accountant is faced with the need to reflect a non-standard transaction, for which a separate document is not provided in 1C Accounting. To do this, the program has manual data entry, where the posting is directly entered. previous version The program required the entry of two documents. One document was used to enter accounting entries, and another document was used to make entries in registers*. In the version under review this work simplified due to the fact that now entry of transactions and data into registers is carried out in one document, which is called “Operations entered manually”.

*For this purpose, the document “Adjusting register entries” was used.

Procedure for closing a period

When closing a period, many routine operations are performed in a strictly defined sequence. The program for closing a period has an assistant called “Closing the Month”. You can find it in Operations – Processing – Month Closing. Before closing, the sequence of entering documents into chronological order to detect documents that may have been entered backdated, which could lead to accounting errors. To restore the sequence, you must use the “Repost Documents” button. After completion, sequence control will be restored and it will be possible to begin closing the period. If the accountant is sure that the documents entered retroactively will not lead to accounting errors, then you can not repost the documents, but click the “Change key date” button, thereby recognizing the existing sequence of documents as correct.

In version 8.2. edition 2.0, when closing a period, you can clearly see which operation was carried out successfully, in which errors occurred, and which operation was not carried out at all. For clarity, everything is highlighted in a different color.

You can use reports to reconcile, compare and organize data. In version 8.2, reconciliation of data between accounting and tax accounting has become more convenient, since the version of the program discussed in this article allows you to see them in one report. New opportunities have appeared in reports for grouping, sorting, customizing and selecting data.

For example, we will use the “Account balance sheet” report. When setting up a report, you can use the settings panel (opened by clicking the “settings” button on the right side of the report) to display in the report the necessary data on tax accounting and control of accounting equality with tax accounting.

We looked at the basic functionality and some features of the Accounting 8.2 program in edition 2.0, which make it possible to simplify and improve accounting at any enterprise, but this is far from an exhaustive list of all the program’s capabilities.

Chart of accounts 1C 8.3 is a metadata object, part of the accounting mechanism, storing a list of accounts to reflect accounting transactions. The chart of accounts looks similar to a regular one, but it has a number of differences. Let's look at its features and...

This article was written for 1C programmers. If you are an ordinary user of the 1C program and you are interested in a list of accounts, then here you go: accounting chart of accounts (2017).

Features and setup of the chart of accounts in 1C

Let's start looking at the configuration features from the Data tab chart of accounts:

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The first thing you want to pay attention to is the special settings for the numbering of the chart of accounts. Code mask allows you to set numbering settings using a template. For example, if the mask @@@.@@.@ is specified, then the code in the system will be stored as 123.12.1. Even if you do not specify any of the fields, the system will add zero values to the empty fields. The code mask allows you to specify the correct sorting of the chart of accounts in the system.

The code mask value can be formed from the following characters:

! – any entered character is converted to uppercase;
9 – it is permissible to enter an arbitrary digit character;
# – it is acceptable to enter an arbitrary digit character, or - (minus sign), or + (plus sign), or space;
N – it is acceptable to enter any alphanumeric characters (letters or numbers);
U – any alphanumeric characters (letters or numbers) can be entered, and any character entered is converted to uppercase;
>X (Latin alphabet) – it is permissible to enter an arbitrary character;
@ – it is acceptable to enter any alphanumeric characters (letters or numbers) in upper case or a space.

Flag Auto order by chart of accounts code— the system itself generates the value of the standard attribute Order. Otherwise, you need to generate the order programmatically yourself.

Next Key Feature charts of accounts 1C 8.2- Availability Accounting features. The mechanism of accounting characteristics of the chart of accounts allows you to differentiate between accounting for certain accounts. For example, whether to keep currency records for this account or not. The accounting characteristic is then linked to the accounting register dimension.