Rabbits, amid their passion for dietary meat, are becoming more ...
1C: Entrepreneur 7.7 is a ready-made solution for accounting and reporting by individual entrepreneurs. The program allows you to keep the Book of Records of Incomes and Expenses and Business Transactions of Individual Entrepreneurs who are payers of personal income tax (PIT). For entrepreneurs who are payers of the single tax on imputed income for certain types of activities (UTII), it is possible to keep separate records of business transactions by types of activities taxed with personal income tax and UTII. The program also allows you to create a Book of Income and Expenses of Individual Entrepreneurs who apply the simplified taxation system.
"1C: Entrepreneur 7.7" is a basic version of the "Operational accounting" component of the "1C: Enterprise" system and a typical configuration "Entrepreneur Accounting and Reporting", designed to automate reporting and reflect the business transactions of an individual entrepreneur.
The accounting methodology, implemented in a standard configuration, was developed in accordance with the requirements of the Procedure for accounting for income and expenses and business operations, approved by Order of the Ministry of Finance of the Russian Federation and the Ministry of Taxes of the Russian Federation of August 13, 2002 N 86n / BG-3-04 / 430 and the requirements of chapter 26.2 "Simplified taxation system" of the RF Tax Code.
The program allows you to keep not only tax, but also management accounting: to receive information about the current state of cash balances, settlements with buyers and suppliers, keep records of fixed assets, accounting for settlements with employees, etc. In this case, each business transaction is registered in the program only once, and the entered data is used both in tax and management accounting.
Cash accounting
printing of incoming and outgoing cash orders;
printing of payment orders;
reflection in the accounting of cash transactions and cash flows on the bank accounts of the entrepreneur;
to obtain information on balances and turnovers of funds, it is possible to generate statements for the bank and cash desk;
incoming and outgoing cash orders are automatically registered in the cash book, which can then be printed.
Accounting for goods (materials, works, services)
purchase of goods (materials, works, services);
production of semi-finished and finished products;
return from production of unprocessed materials and returnable waste;
sale of goods (materials, works, services);
batch accounting of goods and materials, automatic selection of batches of consumed goods and materials;
for each operation, you can print the corresponding primary document;
statement of balances and turnovers of material resources.
Mutual settlements with buyers and suppliers
separate accounting of settlements for each contract and goods shipped under this contract (work performed, service rendered);
automatic debt repayment upon payment of the contract;
statement of settlements with buyers and suppliers.
VAT accounting
printing of invoices issued to customers;
registration of invoices received from suppliers;
printing the purchase book and the sales book;
automatic registration of received invoices in the purchase book as the supplier pays for the purchased goods (materials, works, services);
automatic registration of issued invoices in the sales ledger, depending on the selected moment of determining the proceeds: "by shipment" or "by payment".
Depreciable property
Separate accounting of the following types of depreciable property:
fixed assets;
intangible assets;
low-value and fast-wearing items accepted for accounting before January 1, 2002
Operations with depreciable property:
operations to form the initial cost of fixed assets and intangible assets;
commissioning of fixed assets and printing of OS-1 act;
acceptance for accounting of an intangible asset;
sale of fixed assets and printing of OS-1 act;
monthly accrual of depreciation of fixed assets and intangible assets.
Depreciation is charged on a straight-line basis. For objects acquired before January 1, 2002, the possibility of applying accelerated depreciation rates is provided;
write-off of unusable MBP and seal of act MB-8.
Payments to employees
Accounting for the calculation and payment of wages;
Based on the information entered, the following are automatically calculated:
Personal income tax;
Unified social tax;
Insurance contributions to the FIU.
Processing for unloading from FIREPLACE 2.0 is used standard, which is called from the document "End of the month". It is recommended that when unloading, enable analytics for employees for all types of calculations, except for deductions. The latter are not loaded by employee. If there are several types of activities (taxable UTII / non-taxable UTII), then it is recommended to check the box "Accruals" in the tab "Accruals" in proportion to UTII ", and on the tab" Deductions - "to split the deductions by tax regimes. are taken into account in deductions, I recommend using different divisions for different types of activities, then the deductions when they are automatically assigned by the "FIREPLACE" to divisions will allow them to be attributed to activities. Therefore, the checkbox "split by divisions" on the "Main" tab should be checked.
To load transactions into "Accounting and Reporting of the Entrepreneur", external processing from the set of this development is used. They need to be placed in the Extforms directory of the "Entrepreneur Accounting" configuration. The download processing call will become available in the menu "Service" - "Additional features" - "Loading transactions from FIREPLACE: Payroll 2.0". The instructions for using this processing basically coincide with the instructions for using the standard load processing from the FIREPLACE for accounting configurations.
The difference lies in setting up the correspondence of accounts - it is proposed to select not accounting accounts and their subcountries, but kind of activity and type of calculation (accrual, deduction, deduction).
It is also recommended to check the "Consider addition when configuring" checkbox before configuring. If several types of activity are used and the posting settings cannot be uniquely attributed to a specific type of activity, it is recommended to check the boxes " redistribute retentions between activities" (until the functionality is implemented
) and " redistribute payments between activities". Deductions and payments will be distributed in proportion to the charges for each type of activity.
After clicking the "Generate operation" button, documents of the form "Accrual of employee income", "Other deductions" and "Remuneration of employees" are created. For calculating taxes with payroll, an additional document "Adjustment of calculations with the budget" is created. All created documents can be viewed and posted by clicking the "Open operation" button.
Regular processing of unloading from KAMIN 2.0 does not unload personnel data of employees, which are necessary for printing regulated reports in 1C: Entrepreneur 7.7, in particular "Table 5. Calculation of income accrued (paid) in the form of wages and taxes withheld from them. Books of income and expenses SP ". I recommend using the "" processing to "reload" the employees' data.
Unfortunately, in the 1C: Entrepreneur 7.7 configuration, the developers made mistakes in the document posting module Accrual of income and Salary.
The first document does not take into account the situation that the employee's personal income tax may be indicated at zero accrual (adjustment in the KAMINA of personal income tax for the previous period).
In the second document, if there are several types of accruals (for example, salary and vacation) of one employee, deductions (personal income tax, alimony) refer to one of its types of accruals, and are not distributed across all types of accruals.
I am attaching the texts of the revised modules for conducting these documents, my corrections are marked with a comment // look
This is a warning for those who use the 1C: Entrepreneur 7.7 config by setting a constantRecognition of ExpensesBy IncomePastPeriods to the position "No" (which requires a modern interpretation of the Tax Code and Civil Code).
There is a wonderful f-I in the main module
- in fact, it performs the write-off of consignments of goods and materials. This function is passed (among others) the parameterOwn Request
.
If this parameter is equal to 0, then the final balances of the consignments of goods and materials are simply taken into the f-and the position of the document being posted. If not 0, thenthe black a request from the beginning of the year to an ongoing document that allegedly pulls the turnover of parties for the period from the beginning of the year. I said "supposedly", because in fact, he pulls the turns incorrectly. The request text uses the construction"
Condition (Query.Quantity\u003e 0)"
(erroneously?), which leads to the fact that f-and Income / Expenditure in the request (those same turnovers) return the result as 0 or distorted.
Maybe this was intended by the developers, but I cannot understand why ... This is, firstly.
On the consequences of construction "Condition (Query.Quantity\u003e 0) "dearYoprst, for which I thank him from the bottom of my heart. Basically, precisely for this, and not for the numerous texts of direct requests received from him, which in most cases did not work :)))
Secondly, with group posting of documents, the constant executionblack request in caseOwn Request <> 0, leads to a sharp slowdown, by about an order of magnitude, in the holding of documents [remind, "an order of magnitude"means" 10 times"] and to an avalanche-like filling of the RAM and, as a consequence, to the abnormal termination of the program with an error"Out of memory"
Thirdly. I made an analysis of when and what the parameter is used forOwn Request , not equal to 0, in f-ichapMovements by ExpendituresMaterial Resources .
So, it remains to correct this oversight ourselves (and hope that someone will be able to get through the hotline to 1C CJSC so that they will fix this in their future releases of 1C: Entrepreneur - I apologize for being naive).
So, all corrections are made in the processing of document posting "Implementation":
1) from the text
If Do NotRecognizeExpensesByLast Income \u003d 0 Then RegisterList.AddValue ("Expenses"); EndIf;
we remove the condition - it turns out:
// If Do NotRecognizeExpensesByLast Income \u003d 0 Then RegisterList.AddValue ("Expenses"); // EndIf;
this is to f-i chapMovements by ExpendituresMaterial Resources could refer to the register of parties (Costs) and draw out the remains.
2) To block the execution of a black query, the line
If chapMovementsBy Expenses of Material Resources (Context, Cost Table, General Reg, Do Not Recognize ExpensesByLast Income) \u003d 0 Then
change to:
If chapMovementsAccording to MaterialResource Costs (Context, Cost Table, TotalReg) \u003d 0 Then
I will clarify Do Not Recognize ExpensesBy Past Income
- this is Own Request
in the parameters of this function.
And it's all.
Now the configuration will be performed much faster and will not fail with an error "Out of memory "! Moreover, the required functionality of this conference will remain in full.
Firm "1C" has released a new software product "1C: Entrepreneur 7.7", intended for individual entrepreneurs and continuing the product line of the "1C: Enterprise" program system. In this article, the methodologists of the 1C company will tell you about the capabilities of this new software product.
General information about the program
"1C: Entrepreneur" is a ready-made solution for automating tax accounting. It is assumed that the program will be used by persons who actually keep records at the enterprise. These can be both individual entrepreneurs themselves and hired workers - accountants.
The software product consists of 1C: Enterprise 7.7 (the basic version of the Operational Accounting component) and the Entrepreneur Accounting and Reporting configuration. This configuration is intended primarily for tax accounting, but it can also be used for organizing simple management accounting at an individual entrepreneur's enterprise. For example, the configuration allows you to keep records of receivables and payables, bank and cash transactions, settlements with employees, etc. Keeping records in "1C: Entrepreneur" consists in entering the business transactions performed into the database using configuration documents. Most of the configuration documents allow you to generate appropriate printable forms, thus providing documentation of accounting.
The program includes a set of regulated reports that automate the preparation of tax returns for the most common types of taxes. The product has a suggested retail price of $ 90; for a dealer - $ 45; for regular partners - $ 41; for a distributor - $ 36. Users of the 1C: Entrepreneur program do not have the opportunity to make changes to the configuration. Nevertheless, if such a need arises, you can use another software product of the "1C: Enterprise" program system that supports the configuration and includes the "Operational accounting" component (for example, "1C: Trade and Warehouse 7.7"). For further work with the changed configuration, you should use the software product with which the configuration was changed.
Supported taxation regimes
"1C: Entrepreneur" allows you to automate tax accounting regardless of the tax regime applicable to an individual entrepreneur.
Personal income tax (personal income tax)
For entrepreneurs - payers of personal income tax, the program allows you to keep the Book of Records of Income and Expenses and Business Transactions in the form attached to the Procedure for recording income and expenses and business transactions for individual entrepreneurs, approved by order of the Ministry of Finance of Russia and the Ministry of Taxes of Russia dated 13.08.2002 No. 86n / BG-3 -04/430. To print the Ledger using 1C: Entrepreneur, you should generate a corresponding report built into the configuration. If an entrepreneur maintains the Book of Records in the form that was in effect in 2001, then the transition to maintaining the Book of Accounting in the new form does not imply any significant changes in the procedure for reflecting income and expenses. This is due to the fact that the indicators of tables No. 1-1 and No. 1-6 of the new form of the Book completely repeat, the indicators of the first section of the form of the Book of 2001.
Simplified taxation system (STS)
The simplified tax system is supported by the program in accordance with the requirements of Chapter 26.2 "Simplified taxation system" of the Tax Code of the Russian Federation. The ability to create a Book of Incomes and Expenses of Organizations and Individual Entrepreneurs applying the simplified taxation system will be added to the configuration in the next release.
A single tax on imputed income
In "1C: Entrepreneur", separate accounting of property, liabilities and business transactions is implemented in the context of types of entrepreneurial activity. This makes it possible to fulfill the corresponding requirement of the Federal Law of July 31, 1998 No. 148-FZ "On a single tax on imputed income for certain types of activities" and paragraph 7 of Article 346.26 of the Tax Code of the Russian Federation.
Accounting for material resources
Material resources in the program mean almost all property used in entrepreneurial activity (goods, products, materials, etc.), as well as work and services provided by the entrepreneur himself and provided to the entrepreneur.
Material resources are recorded separately for each batch. A batch means a separate nomenclature unit obtained as a result of a specific business transaction. For example, a consignment of goods is a product of one name from a specific receipt invoice.
Accounting for the remainder of a batch of a material resource is carried out in a quantitative and total meter.
If the material resource is a work or service, then quantitative accounting can be omitted.
To maintain a list of material resources, a single reference book is used - "Nomenclature" (Fig. 1).
Figure: 1
Configuration documents allow you to reflect operations associated with the acquisition, manufacture and sale of material resources.
For example, the document "Sales" is intended to reflect the operations of shipment of goods to the buyer (performance of work, provision of services). For this document, it is possible to print a consignment note, an act on the provision of services and a consignment note in the form of TORG-12 (Fig. 2).
Figure: 2
The amount of material costs when writing off material resources (when releasing products, shipping goods, etc.) is estimated in accordance with the cost of consignments of resources being written off. The selection of a batch when writing off material resources is performed automatically (using the FIFO method) or manually.
You can get information about the movement of material resources using the "Bill of Material Expenses" report. This report allows you to select and sort data by type of activity, type of material resources, individual stock items and parties (Fig. 3).
Fig. 3
Calculation of the cost of goods (products, works, services)
The cost of material resources is determined by the cost of purchasing them (material costs). In turn, material costs that form the cost are divided into acquisition costs and other material costs.
It should be noted that for the purposes of tax accounting, the cost of material resources is calculated only by those entrepreneurs for whom the general taxation regime operates.
At the same time, the costs of depreciation of fixed assets, labor costs and other costs associated with entrepreneurial activities are not included in the cost of material resources, but are accounted for separately.
Acquisition costs
If the material resource is manufactured by the individual entrepreneur himself, then its cost will be determined by the costs that were spent on the purchase of materials (work, services), and that were expended in the production process.
To do this, when reflecting the operation of the release of products, one should list the material costs incurred that are directly related to this release and indicate the amount of expended material resources.
This operation is registered by the configuration document "Consumption of material resources" (Fig. 4).
Figure: 4
Other material costs
Other material costs include the cost of material resources expended, which cannot be attributed to the cost of purchasing a certain batch of goods (materials, works, services).
Examples of such costs include payments for electricity, fuel, transportation costs, etc.
The consumption of such material resources is reflected in the accounting using a specialized configuration document "Other material costs".
At the end of the month, the expended material resources are distributed to the cost of goods sold (products, works, services) by the routine operation "Distribution of other material costs".
The used distribution algorithm is similar to the algorithm for closing account 44 "Circulation costs" used in accounting.
In the Book of Income and Expenses and Business Transactions, the cost of sold material resources is calculated in Table 1-7, taking into account other material costs (Fig. 5).
Figure: five
Cash accounting
Separate accounting of bank and cash transactions is supported. Non-cash funds are accounted for separately in the bank accounts of an individual entrepreneur. Funds are accounted for in the currency in which the funds are received. It is possible to print payment orders, credit and debit cash orders, as well as a cash book.
To obtain information on the balances and turnovers of non-cash funds, the report "Statement of the bank" is provided (Fig. 6).
Figure: 6
When carrying out transactions to pay for goods (works, services), cash and bank documents automatically change accounts receivable or payable.
Accounting for settlements with suppliers and buyers
Accounting for mutual settlements is carried out in the context of contracts. Debt under the contract is automatically charged upon receipt or shipment of material resources and is repaid upon payment.
Payment pays off the debt only if the funds are transferred under the corresponding agreement.
The possibility of accounting for mutual settlements under barter transactions or when imposing transactions on payment for purchased material resources on a third party is provided.
In this case, instead of payment documents to repay the debt, you should use the document "Adjustment of debt".
Information about the accrued receivables and payables can be obtained using the "Statement of counterparties" report.
This report allows you to detail settlements with counterparties by type of activity, contracts and individual deliveries.
Cash method of accounting for income and expenses
Accounting for income and expenses in "1C: Entrepreneur" is carried out on a cash basis. The date of receipt of income under the cash method is the day of receipt of funds or the date of repayment of debt to the entrepreneur in another way. Expenses are recognized as expenses after their actual payment.
Individual entrepreneurs use the cash method of accounting for income regardless of the tax regime, except for cases when the entrepreneur carries out activities subject to UTII (in this case, tax accounting of income and expenses is not kept).
Problems associated with the application of the cash method
The use of the cash method makes it impossible to assess the actual balance of purchased material resources (goods, materials, works, services), and also does not provide for the accounting of receivables and payables. This is due to the fact that the operations of receipt and write-off of material resources are reflected in the accounting only after the payment is transferred. Therefore, if the relationship between the entrepreneur and his counterparties provides for the possibility of shipment or acquisition of material resources with subsequent payment, then it becomes necessary to keep an additional record of actually acquired and shipped material resources.
Separation of the cost of material resources into accounting and paid
To solve this problem, "1C: Entrepreneur" records material resources at the same time at the accounting and paid cost. The book value is determined based on the prices specified in the contract or accompanying documents. The paid value is determined by the amount of money paid for a given material resource.
The formation of the accounting and paid cost of material resources is performed automatically when posting configuration documents. In this case, a document corresponding to a specific business transaction is entered at the moment when this transaction is actually performed. For example, the order of posting a product does not depend on whether the entrepreneur paid for the product or not. When the goods arrive at the warehouse, the configuration document "Receipt of material resources" is entered, which forms the book value, and when the payment is transferred to the supplier, the document "Expense cash order" or "Bank statement line" is entered, which forms the paid value. Accordingly, when selling goods for which the supplier has not yet been paid in full, the book value written off will be greater than the paid one. In this case, as the debt to the supplier is repaid, the turnover of the paid value of the given consignment of goods will "catch up" with the turnover of the book value formed upon shipment.
You can get information about the accounting and paid value of a material resource using the "Statement of material costs" report by selecting the desired value in the "Type of cost" field (Fig. 7).
Figure: 7
Formation of the paid value of material resources
The method of dividing the cost of material resources into accounting and paid assumes that at the time of transfer of payment it should be indicated for which specific product (work, service) the payment is being transferred. In 1C: Entrepreneur, you can automatically or manually establish a correspondence between a specific payment and unpaid goods.
In the "1C: Entrepreneur" configuration, accounting of settlements with counterparties is carried out in the context of contracts. The mode of automatic distribution of payments to increase the paid value of material resources can be set for each contract separately. To do this, double-click in the "Auto" column in the list of contracts (Fig. 8).
Figure: 8
If the "Auto" column is ticked, then the automatic search mode for payment documents is used for this agreement, if not, then the funds transferred should be attributed to the payment of one or another product manually.
When using the automatic mode, goods are recognized as paid in the order of their shipment (receipt) according to the FIFO principle (first in - first out).
This operation is performed when posting documents reflecting cash flows. In this case, if the transferred amount exceeds the book value of the paid goods, then the received difference is recognized in advance.
If the automatic search for documents confirming the facts of payment is disabled, then any shipment (receipt) of goods will increase the buyer’s debt (debt to the supplier), and any payment will always be reflected in the accounting as an advance payment.
In this case, to offset the advance and repay the counterparty's debt, you should use the configuration documents "Offset advance payment" when settling with suppliers or "Offsetting advance received" when settling with buyers. In the header of the document, you should indicate the cash flow document and the contract with the counterparty, within which the payment is made. The tabular section should indicate the paid consignments of goods (materials, products, works, services) and the amount of payment.
Accounting for depreciable property
For tax accounting purposes, depreciable property is divided into fixed assets, intangible assets, and low value and wear and tear items (MBE).
Accounting for MBE is implemented only for objects purchased before 01.01.2002, the initial cost of which was included in the commissioning costs in the amount of 50%. For such objects, it is possible to draw up an act of write-off and refer the remaining part of the initial cost to depreciation expenses (Fig. 9).
Figure: nine
The list of fixed assets, equipment for installation and intangible assets acquired by the entrepreneur is kept in the same directory as the list of material resources. Thus, these objects at the stage of their acquisition and installation are the same material resources as materials, goods, works, services. Accordingly, the same operations can be carried out with them as with material resources. For example, sell, make one object from several and vice versa, get a group of objects from one by cutting (Fig. 10).
Figure: ten
The moment when objects are recognized as depreciable property is reflected in the accounting with a special configuration document.
In this case, information about the object is entered into the list of fixed assets or intangible assets, the object receives an inventory number, the initial cost and parameters for calculating depreciation are indicated.
When commissioning a fixed asset, it is possible to print an acceptance certificate in the OS-1 form. For fixed assets put into operation, an inventory card is kept in the OS-6 form.
Depreciation is calculated automatically when you perform the "Depreciation accrual" routine operation. The calculation is performed using a linear method. The depreciation rate is determined depending on the date of purchase of the item. For objects purchased before 01.01.2002, the depreciation rate is determined in accordance with uniform standards (ENAOF). For objects acquired later than 01.01.2002, the depreciation rate is calculated based on the useful life.
The calculation results are reflected in table No. 2 of the Book of accounting (Fig. 11).
Figure: eleven
The initial cost of the object, fixed at the time of the beginning of use, can only change during reconstruction or modernization. To reflect this operation in the configuration, the document "OS Modernization" is intended.
Labor costs
The configuration automates operations for calculating and paying wages, calculating and withholding personal income tax when paying salaries to employees, as well as calculating the unified social tax (contribution) and insurance contributions to the Russian Pension Fund.
To account for information about employees, the established salary and data for calculating taxes, the configuration maintains a list of employees (Fig. 12).
Figure: 12
Accrual and payment of employee income is carried out separately for each type of activity and type of charges (payments) or "type of settlement".
Keeping records in the context of the types of charges allows you to divide payments to the employee into taxable and non-taxable.
To do this, in the list of types of charges for each type of charges, appropriate signs are established that determine whether or not to include payments of this type in the tax base (Fig. 13).
Figure: thirteen
The calculation of taxes from the wage fund is carried out during the routine operation "Tax calculation with payroll".
The accrued (paid) income of employees is reflected in table No. 1-5 of the Book of Accounting (Fig. 14).
