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Greetings, dear readers of the blog. Recently, one of my subscribers suggested that I consider in an article the balance sheet for people who are not accountants, but who need to understand the basic information from this register. Also, the article is useful for novice accountants and those who are studying this profession.

In this article, we will consider the reverse statement itself, what it consists of (its structure), briefly analyze the basic concepts accounting, without which it is difficult to understand the turnover, we will understand how to draw up a turnover sheet, and also consider the most common accounts: account 10, account 20, account 41, account 43, account 60, account 62 and account 70.

What is a turnover sheet and what does it consist of?

Let's start with a definition. Turnover - balance sheet, they also say the turnover sheet or turnover - this is an accounting register that reflects the balances and turnovers (operations) for all accounting accounts.

Previously, according to the turnover sheet, a balance sheet was drawn up. If you studied as an accountant, economist and other specialties where accounting is studied, you probably know the so-called end-to-end tasks, when you need to draw up transactions, calculate account balances, draw up a balance sheet, and draw up a balance sheet on it.

Now most often the balance is drawn up in the program and the turnover sheet is needed to see the turnover and account balances, and to verify the amounts if something does not add up in the balance sheet.

Here is an example of a balance sheet from the 1C Accounting 8 program.

It has the following columns. Account number, account name (sometimes the account name is omitted and only its number is given), then the balance (balance) at the beginning of the period (if the turnover is compiled for the month, then the balance at the beginning of the month), the turnover for the month and the balance (balance) at the end of the period .

Now, I think, it is clear where the name of this register comes from. Because it contains balances, speaking in accounting terms - balances and turnovers for the period.

Columns with balances and turnovers, in turn, are divided into two parts: debit and credit.

These are two parts of the account.

Please note that the debit and credit amounts for balances must be equal to each other, the same for turnover.

Active and passive accounting accounts

Accounting accounts are the basis of accounting. With their help, all the operations of the enterprise are reflected. Numbers and names of accounts can be viewed in the chart of accounts all commercial organizations use the chart of accounts dated October 31, 2000, which has been in force since 2001.

All accounts can be divided into two groups: active and passive.

Active accounts are accounts that account for the organization's property, that is, fixed assets, materials, goods, cash, etc.

In a schematic form, the account can be represented in the form of a table consisting of two parts, debit left and loan on right. Debit is abbreviated Dt, and credit ct.

The account balance at the beginning or end of a period is called "balance".

The amount of operations for the reporting period is called the turnover of the account. An account can have two turnovers - debit turnover (Ob d) and credit (Ob k).

Active account scheme

In an active account, the balance at the beginning and at the end of the period can only be debit.

Example:

The balance on account 51 "Settlement accounts" at the beginning of the month is 20,000 rubles. Within a month, money was received on the current account in the amounts of 60,000 and 70,000 rubles and was transferred from the current account in the amounts of 40,000 and 50,000 rubles. Determine the balance of account 51 at the end of the month.

Let's draw the scheme of the account 51:

Passive accounts are accounts of the sources of the formation of property, that is, due to which this property is acquired. Sources can be own and borrowed.

Own - this is the authorized capital, retained earnings, etc. Borrowings - credits and loans.

Passive account scheme

In a passive account, the balance at the beginning and at the end of the period can only be on a loan

Example:

Account balance 80 " Authorized capital» at the beginning of the month is 10,000 rubles. During the month, the founders made deposits in the amount of 40,000 and 60,000 rubles and the capital was reduced due to the withdrawal of the founders in the amounts of 20,000 and 30,000 rubles. Determine the balance of account 80 at the end of the month.

Let's draw a scheme for counting 80:

How to make a balance sheet?

Data in circulation comes from accounting accounts. Let's make a register using the example of 51 and 80 accounts discussed above.

We will write the balance at the beginning of the month on account 51 in the column Balance at the beginning of Dt. Turnovers are recorded in the "Turnovers" column for debit and credit. End balance in column End balance on Dt.

On a count of 80, it will be a little vice versa. We write down the balance at the beginning of the month in the column Balance at the beginning by Kt. Turnovers are recorded in the "Turnovers" column for debit and credit. Balance at the end in the column Balance at the end of Kt.

Please note that the account turnover is recorded both in the debit and credit columns. But the balances (balance) can be either debit or credit.

Turnover balance sheet for account 10 "Materials"

This account is active, and it reflects all the materials that the company has. For example, for a furniture manufacturing company, the materials would be boards, upholstery fabric, etc. At the enterprise for tailoring: fabric, buttons, threads.

Also materials are stationery, gasoline and others.

Since this account is active, the balance at the beginning of it will be in debit. It means how many materials are in stock at the beginning of the period. The debit turnover shows how many materials were received by the enterprise for the period. And for a loan - how many materials were written off. This account will always have a debit balance at the end of the period.

If suddenly a balance is obtained on a loan (if you keep records in the program, this amount is shown there in debit, but in red and with a minus) - this means an error. That is, more materials were written off than they actually are.

Turnover balance sheet for accounts 41 "Goods" and 43 "Finished products"

These accounts, like account 10, are active and will have a similar turnover structure.

Goods are what a business buys or resells.

Finished goods are what the company produces. For example, furniture, clothes, etc.

The balance at the beginning of the period is always in debit and means how many goods or finished products are in stock at the beginning of the period. The debit turnover shows how many goods were received by the enterprise for the period or how many finished products were manufactured. And on credit - how many goods and finished products were sold. This account will always have a debit balance at the end of the period. A balance with a minus means an error.

Turnover balance sheet for account 20 "Main production"

This account collects the cost of finished products or services at the enterprise. For example, if the company is engaged in tailoring, this account reflects all the costs associated with this. Materials (fabric, buttons, threads, etc.), seamstresses' salary and deductions from it, depreciation of sewing equipment, rent and public utilities and other expenses.

Account 20 is active. The balance at the beginning of the period is always debit and means the balance of work in progress at the beginning of the period. For example, for a sewing enterprise, these will be unfinished and unfinished things.

The debit turnover shows the expenses of the enterprise associated with the manufacture of products or the provision of services. And for a loan, write-off of expenses when products arrive at a warehouse or services are provided. This account will always have a debit balance at the end of the period. A balance with a minus means an error. Just such an option is shown in the picture. The credit has been written off, but the debit has nothing. Therefore, the balance is shown in red and signals an error.

Turnover balance sheet for account 60 "Settlements with suppliers and contractors"

This account is designed to record settlements with suppliers who supply the company with materials, goods or services.

And here we will come across another type of accounts - active-passive. The difference between these accounts is that they can have a balance both in debit and in credit.

Otherwise, they retain the structure either active (operations that increase the account are shown on debit, and decrease on credit) or passive (on the contrary, operations that reduce the account are shown on debit, and increase on credit).

Account 60 refers to active-passive accounts with a passive structure. This means that a decrease in our debt to the supplier will be shown on the debit, and an increase on the credit. The credit balance of the account shows that we owe the supplier a certain amount.

And if the balance turned out to be debit, this means that the supplier owes our company. This can happen if we have transferred an advance payment to the supplier, but the supplier has not yet provided materials, goods or services.

Turnover balance sheet for account 62 "Settlements with buyers and customers"

This account is used for settlements with buyers. It is also active-passive, but with an active structure. That is, the debit of the account shows an increase in the buyers' debt to our company, and its decrease on the credit.

The debit balance of the account shows that the buyer owes our company a certain amount.

And if the balance turned out on the loan, this means that our company owes the buyer. This can happen if we received an advance from him, and the goods finished products or services have not yet been provided.

Turnover balance sheet for account 70 “Settlements with personnel for wages”

And at the end, account 70. This account takes into account settlements with the organization's personnel.

Account 70 refers to active-passive accounts with a passive structure. The debit shows a decrease in our debt to staff, and the credit shows an increase. The credit balance of the account shows that we owe employees a certain amount.

And if the balance turned out to be debit, it means that employees owe our company. This can happen if the company, for example, transfers advances to employees.

I hope the article helped you figure out what the balance sheet shows. The material turned out to be very voluminous, so if something is not clear or you have other questions, for example, about other accounts, ask them in the comments.

Accounting cannot be taught. It must be understood and implemented. And it is also necessary to constantly monitor changes. regulatory framework in order to timely adjust the order in which individual transactions are reflected. The result of each reporting period is the preparation of a balance sheet and balance sheet for the month, quarter, year. Based on these documents, all reporting is built, so every accountant should know the rules for filling out the turnover sheet. A sample of OSV with step by step instructions for its compilation.

How to get started with accounting as a beginner

Not all accounting rules are regulated regulations. Most operations are based on primary accounting documents: acts, certificates, invoices, checks, orders, etc. For primary documents, unified forms and recommended samples are provided. The form of the unified document is approved by the relevant instruction and may be changed only in the form of adding additional details. A list of most of these forms with design examples can be found at this link.

How are unified documents different from ordinary ones?

Ordinary documents can be modified taking into account the specifics of the enterprise or filled out in free form. Uniform forms cannot be modified. This is regulated by Federal Law No. 402-FZ “On Accounting” dated 06.12.2011, which entered into force on 01.01.2013, and Decree of the Government of the Russian Federation No. dated 07.08.1996. Forms of primary documents are included in the "Album of unified forms of primary documents", agreed by the Ministry of Finance and approved by the State Statistics Committee of the Russian Federation. The last amendments to Law 402-FZ were made on May 23, 2016 on the basis of Federal Law No. 149-FZ. The changes affected the activities of the accounting departments of state organizations.

How to understand the basics of accounting

To work all kinds possible income, expenses and transactions are coded by accounts. Types of accounting accounts:

• synthetic;
• analytical (sub-accounts).

The difference between them is in the level of detail. The process of coding accounts began back in 1968, when the first "Regulations ..." was approved by the letter of the Central Statistical Bureau of the USSR No. 130. Since then, the recommendations have changed several times.

For example, we can cite the analytical accounting of office property: a table, a chair, a wardrobe, etc. These items can be combined into the concept of furniture and skipped on the corresponding sub-account in one line. Calculator, computer - go through the analytical account, and in the sub-account they will be reflected in the column “ Technical means". All together will be attributed to the synthetic account "Fixed assets". This is item 01 of the accounting code. The example contains very different categories in terms of estimated value, but it gives an idea of ​​the accounting structure.

What does the account number show?

The account code can contain up to seven digits. The first two digits from 01 to 99 include all possible accounting transactions. And the concept of "others" and the availability of free codes make this system universal. The first two digits make up the list of synthetic accounts as amended by Orders of the Ministry of Finance of the Russian Federation No. 38-n of 05/07/2003, No. 115n of September 18, 2006 and No. 142n of 08.11.2010.

The same letter proposes a number of sub-accounts, which are encoded by the third and fourth digits of the code. Sub-accounts can be detailed, and analytical accounts are completely at the mercy of the company's management. In practice - the experience of the chief accountant. The process of forming a nomenclature of codes for an enterprise according to the conditions of its activity is a common task for students of the accounting department.

Drawing up a balance sheet and posting operations

The first work that a novice accountant learns is the posting of transactions and contracts carried out by the company. It is carried out by double entry, in which the debit on one item will necessarily be a credit on the other. For example, withdrawing money from a current account and transferring it to the cash desk of an enterprise for issuance wages employees are held under section 5: article 51 - current account (credit for the amount of withdrawal), 50 - cash desk (debit for the same amount). In this way, all transactions are reflected in accounting.

As a result, for any period, the amount of the entire debit should equal the entire credit. This is the balance - the ultimate goal of the accountant in a specific period of time. It cannot be otherwise, because money does not arise just like that and does not disappear without a trace. But between the posting and the balance there is a very important intermediate operation - compiling the SALT.

What does the turnover and balance sheet look like?

The beauty of the operation is that the term "balance sheet" does not exist in nature, but all accountants know about it. More precisely, the term appeared in legislative acts and instructions somewhere before 1990, after which it was lost. In the order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, two concepts are used: a turnover sheet and a balance sheet, the difference between which is to record the receipt and consumption of goods and materials.

In practice, tax authorities, referring to orders No. ММВ-7-6/465 dated 06/29/2012 (as amended on 11/28/2016) and Federal Tax Service No. ММВ-7-6/643 dated 11/28/2016, often, along with primary accounting documents, require precisely turnover balance sheets (OSV), the structure of which is well-established and has adopted generally recognized formats.

What does OSV show?

The balance sheet should be understood as an accounting document (in the form of a table), which contains the balances of funds and funds in monetary terms. Debit - credit movement item by item, for certain period and balances at the end of a period of time (usually month, quarter, year). The balance sheet is formed balance sheet and checking the posting of invoices for errors. SALT can be compiled both for analytical accounts (for one specific account) and for the enterprise as a whole (for synthetic accounts).

Sample balance sheet for a specific account

SALT on a separate accounting account allows you to see the movement of funds or property for individual items of costs or income. And also in it you can see the opening and closing balance of the account as a whole and of each article separately.

How to fill out the OSV for an enterprise: an example

The main and only requirement is a zero balance at the end of the reporting period. This means that the difference between the debit of all accounts and the credit of all accounts must be zero.

The accounting department has two tasks - to keep records in accordance with the requirements of regulatory authorities and to ensure adequate financial information company leaders. Accordingly, the adopted SALT form should contain the amount of data and such detail on the accounts that will satisfy everyone.

Until recently, the SALT form was developed by the accounting department and approved by the head of the company, but in last years generally accepted is the "turnover" obtained by printing from the 1C program. Samples of all forms and forms of the turnover sheet can be found on official and trusted sites.

Analytical and synthetic accounting: filling in the checkerboard

Some accountants prefer the so-called chess sheet to the turnover sheet. This is a type of OSV, which differs in the form of filling. All credit accounts are drawn vertically, and debit accounts horizontally. Transaction amounts are indicated at the intersection of rows and columns.

The goal of the "chess" is the same as that of the usual SALT. This structure allows you to analyze the income and expenditure parts of the balance sheet, determine the tax base for any period of time. An example of determining the offsetting account for any of the postings is given below.

Sometimes the preparation of a balance sheet is preceded by filling out an account card (the so-called drawing of airplanes). A debit and a credit are calculated for each account. It looks like airplane wings: debit on the left, credit on the right. In theory, such a drawing makes it easier to fill in the SWS and find errors. In practice, in order to perform a transaction, it is not necessary to fill out account cards. Experienced accountants always skip the “airplanes” stage.

How to analyze RWS

The analysis of the balance sheet is quite simple: all articles are indicated in the decoding of the codes. It is only necessary to close all possible accounts at the end of the analyzed period as much as possible. For example, a large balance on account 10 “Materials” indicates an overstock in the supply of raw materials (or a flaw in accounting). The balance is always estimated on an accrual basis.

Where to see the company's revenue

The receipt of proceeds and the write-off of the cost of products (works, services) go through accounts 90.01 and 90.02. Companies on common system taxes charge VAT on their products on account 90.03. And also management expenses are reflected on account 90.08. By analyzing these accounts, it is possible to determine the company's profit before tax.

VAT accounting procedure

For any manager, it is important not to forget to monitor the turnover on accounts 50 and 51, reflecting the movement of cash and non-cash Money. A tax specialist should regularly monitor the balances on accounts 19 and 68, which take into account tax calculations, in particular, VAT.

How to calculate profit and loss on SALT

To calculate profits and losses in the balance sheet, account 99 is provided, to which sub-accounts are opened, detailing the calculations. The manager should remember that the debit balance on account 99 means the final loss of the company, and the credit balance means net profit.

There are many accounting programs that require only the posting of transactions. The correctness of accounting in them is monitored automatically, which is very convenient, especially for beginner accountants. Typically, these programs are linked to primary documents and contracts and executed on the basis of Excel. The most popular is the 1C program.

If you keep records in the 1C program, then work becomes easy and interesting. Post transactions to accounts, and the program will draw up the balance for you. You just need to read it correctly, find random errors and correct them in a timely manner. In addition, there are a lot of additional features that are recommended to be used not only by accountants, but also by managers for management accounting.

Accounting- a system of analytical collection, registration and generalization of information about all business transactions carried out by the enterprise.

Turnover balance sheet ("turnover" in accounting language) - register, combining and systematizing all accounting information in one document.

How to deal with the information that OSV provides, and what information does each line of this form carry?

What it is

one of the most important accumulative accounting registers, which reflects the status of various accounting accounts on a specific date.

From the name of the document, you can understand that its structure includes information on turnover and balance on one or more accounts. That is, the document contains information about the balance at the beginning of the period, about the movements for the specified period of time and the result generated as a result.

This document accumulates information about all transactions made by the company. Information from the OSV is subject to the accounting rules and accounting policies of the organization. The form implies strict adherence to instructions, without initiative deviations.

Application

It was previously noted that the statement is a register of information about the facts of quantitative and qualitative changes in the parties to the economic activity of the company. Note several basic functions of OSV:

• identification of inaccuracies and distortions in accounting;
• bringing together information about the state of the enterprise;
• source for assessing profitability;
• a factor in determining development paths;
• tracking the correctness of maintaining BU and NU;
• assessment of the company's profitability by external users;
• control of distribution of cost indicators.

The statement can be made at any time required(per day, month, quarter, year), for a specific account or for a combination of several.

The return form must contain necessary details:

1. Title of the document.
2. Name of the organization.
3. Compilation period.
4. BU information.
5. Price indicators.
6. Position and decoding of the person responsible for the information specified in the form.

The document can be drawn up both on paper and on electronic media.

In accounting, there are three types of turnover:

1. Analytical- on a specific account.
2. Synthetic- summarizing information in the aggregate for several.
3. Chess- a general register for all postings from the register of company activity processes.

Let us briefly characterize each of these types.

The structure of this SALT consists of a collection of movements and totals for an analytical accounting account opened for a specific synthetic account. Allows you to identify errors summary data comparison method.

The final results of the account turnover in analytics are necessarily equal to the final data on the synthetic account.

The cost values ​​of indicators are accumulated in the form with monetary terms only.

And with the combined use of values ​​\u200b\u200b(natural, monetary, quantitative), summary structured statement.

Synthetic

This form reflects all synthetic accounts in numerical order of increase. The document is the source of the formation of the balance sheet.

The basic requirement of OSV is compliance with double entry rules: the credit turnover of one account is equal to the debit turnover of another offsetting account.

If you look at the correct statement, compiled according to all the criteria, you can see that the turnovers of all three columns are the same in the context of the graph.

The debit balance at the end of the period for SALT is included in the assets of the balance sheet, and the balance on the loan is included in the liability.

For a visual representation, here is an example:

Chess

Chess sheet - one of the variations of the "turnover" on synthetic accounts. Schematically, it is depicted as a diagonal correspondence of accounts: debit accounts are listed vertically, credit accounts are listed horizontally. The number of columns and rows is equal to the number of accounts with opening balances and turnovers for the considered time interval.

The opening balance is posted to the accounts. All the results of business transactions are posted in the tabular part once at the intersection of the columns with the corresponding accounts. Then the totals for rows and columns are displayed separately. The result in the lower right corner should converge, that is the sum of the debit turnovers converges with the credit data.

Indicators

"Reverse" allows you to maximum short time conduct a detailed analysis of the information collected on the accounts. Before proceeding with the consideration of the OSV, you need to study the structure of accounts BU (NU).

Allocate three groups of accounts: active, passive and active-passive. The procedure for collecting and systematizing by separate group individual. For a correct understanding of the information from the statement, you need to know the parameters of maintaining accounts, for which of them it is possible to have a balance, and which must certainly be closed within a certain period. For example, account 20 is subject to closing on a monthly basis, accounts 90 and 91 do not require this procedure in the context of sub-accounts, and, meanwhile, the final balance for them is not formed.

Timely verification of the correctness of the reflection of information makes it possible to eliminate errors and form a balance sheet that reflects the real picture financial position organizations.

The main benefit of WWS is accelerating the reporting process, as well as in Efficiency in providing information to external users.

Areas of use

Consider some examples of using OSV data:

1. The head of the company instructs the accountant to promptly provide information on revenue for the quarter. It is enough for a specialist to form a consolidated SALT and look at the credit turnover on account 90.01. The information will contain the volume of sales for the requested period, excluding VAT.
2. The company applied to a credit institution for a loan. The bank, in order to assess the profitability and solvency of the company, requested SALT for the last reporting period. The solvency analysis service will be able to obtain information on existing loans and borrowings (credit 66 and 67 accounts), determine the presence of accounts payable from the borrower, and evaluate the profit of the enterprise (account 99).
3. The CFO needs to draw up the actual budget and indicate the amount of VAT payable, and the declaration has not yet been generated. It is OSV that will allow in a few minutes to calculate preliminary data on VAT debt to the budget at the end of the period. To do this, it is enough to use the formula VAT = 90.03 + Dt 76 (AB) - Kt 76 (VA) - Kt 19. VAT on the sales amount is displayed on account 90.03, on debit 76 (AB) - advances issued, Kt 76 (VA) - advances from buyers, Kt sch.19 - the amount of tax to be deducted.

Turnover balance sheet - indispensable source of analytical information, which allows you to quickly evaluate the parties entrepreneurial activity, make adjustments to accounting data, increase profitability. Form provides Ease of reconciliation of periodic reporting, thus giving the ability to economically allocate labor resources.

The skills of reading OSV in reports generated in 1C can be found below.

Goods - property owned by the organization and put up for sale. In this case, the type and cost do not matter. Goods can be both real estate and small items. Account 41 in accounting is used to reflect information about the availability of goods and their sale.

general characteristics

"Goods" - inventory account material resources enterprises. Novice auditors ask themselves the question: "Account 41 in accounting is an asset or liability of an organization?" The answer is not as complicated as it might seem. It must be understood that the account itself does not refer to an asset or a liability. But the goods recorded on account 41 can easily be identified as funds or sources of the organization. An asset is a property right of a company, in other words, everything that belongs to it. Goods are tangible property, and, therefore, are accounted for in the asset.

Based on the answer received, how can account 41 be characterized in accounting? Active or passive? Or maybe active-passive? There should be no doubt, account 41 in accounting is active. The receipt of goods is displayed in debit, and their write-off and sale in credit. At the end of the reporting period, only the debit closing balance is formed.

Accounting on account 41

The "Goods" account is used by trade, supply, marketing enterprises, as well as those specializing in public catering. In addition to goods, the account takes into account containers produced independently or purchased. In industry, the invoice is used only if materials or products are purchased for individual sale.

Depending on the company's policy, goods are valued at selling price, book price, or purchase price. When using sales prices, the difference between the cost of goods and capes (discounts) is displayed on account 42.

Goods accepted for storage under responsibility and on commission are accounted for on accounts 002 and 004. Account 41 in accounting has its own sub-accounts for grouping goods of similar purpose.

Account 41 in accounting - sub-accounts

Analytical accounts facilitate the process of grouping and evaluating results financial activities organizations. For the Goods account, the accountant uses sub-accounts:

• 41.1 - for accounting for goods in warehouses;
• 41.2 - for accounting for goods intended for retail trade;
• 41.3 - to account for containers under goods or empty;
• 41.4 - to account for purchased products.

Subaccount 41.1 is used to control the movement of stocks of goods in the warehouses of the enterprise. Public catering uses it to account for products in cold stores and other food storage facilities.

Subaccount 41.2 is used to account retail. networks Catering additionally use it to account for glassware. Subaccount 41.3 helps to keep count of containers under the goods and empty. Subaccount 41.4 is used to account for the availability of goods and their movement, applying the accounting procedure like inventories.

Correspondence

Account 41 in accounting is a method of controlling and describing the process of purchasing and selling goods, which leads to correspondence with most main accounts. Account 41 is debited in the transaction with accounts:

• settlement transactions (60, 63, 68, and 71-78);
• capital funds (80, 88);
• reserves (14);
• production accounting (20, 23, 26, 29, 37);
• goods (42);
• accounting for monetary transactions (50).

The "Goods" account corresponds on credit with the following accounts:

• assets (06);
• stocks (10, 13, 14);
• production and commodity accounting (20, from 43 to 46);
• accounting for monetary transactions (58);
• accounting for settlements (62, 63, from 76 to 79, except for 77);
• capital funds (80, 84, 87, 89)

In the process of compiling quotes, do not forget that account 41 in accounting - active.

Acceptance at cost

The company in the accounting documents determines the accounting procedure for received goods. Posting by actual cost provides for the use of supplier prices indicated in accounting documents. In addition, the cost may include payment for the services of transport companies and the process of procurement of goods. The organization itself has the right to determine the nature of accounting for these expenses.

When auditors in practice first arrive at the goods, there is serious question: "Open account 41 in accounting with or without VAT?" Violation of the wiring can lead to problems with the transfer of tax, it is worth sorting it out. If the delivery company issues an invoice, then VAT must be allocated, only to a separate account. The arrival of goods should be made at a cost minus tax.

Account 41 is debited in accounting with VAT payable with a credit account. 60, after which the tax amount is allocated and transferred to the budget.

Example in the enterprise

You can more clearly trace the sequence of accounting operations by considering a specific case. We have the following initial data: the company acquired borrowed funds in the amount of 480,000 monetary units(hereinafter d. units). All money spent on the purchase of goods (of which tax - CU 80,000). During the period of using the loan, the borrowing bank has accrued interest in the amount of CU60,000. The company's accounting policy regulates the accounting of interest on the operating expenses account. The entire consignment of goods for 720,000 units was sold. (of which tax is 120,000 units).

A good example of the process of posting goods at an enterprise explains the situation, and it is not necessary to choose whether to open account 41 in accounting with or without VAT. Regardless of the value at which the goods are taken into account, VAT on account 41 is not taken into account.

Sales price accounting

If the organization capitalizes the goods at the price of the subsequent sale, then it becomes necessary to use account 42. Account. "Trade margin" takes into account the income from the sale of goods and VAT.

The accountant performs the following quotes with the correspondence of accounts 41 and 42:

• Dt 41 Kt 42 - reflects the markup on the goods received.
• Dt 90.2 Kt 42 - the amount of the markup was deducted when the sale was made.
• Dt 41 Kt 42 - write-off of the discounted value of the goods due to the previously made markup.
• Dt 91.2 Kt 41 - the difference between the markup and the markdown value is written off (in cases where the markdown exceeds the amount of the markup).
• Dt 44 Kt 41, Dt 44 Kt 42 - goods and their trade margin were written off for the needs of the enterprise.
• Dt 94 Kt 41, Dt 94 Kt 42 - the amount of shortage / damage to the goods and its trade margin are written off.

An example of accounting at a sales price in an enterprise

Suppose the imaginary firm produced the following business transactions: purchased goods in the amount of 12,000 rubles (including VAT 2,000 rubles). The established markup rate is 30%. The accountant makes the following calculations:

1. (12,000 - 2000) × 30% = 3000 rubles. - the amount of the markup on the goods is revealed.
2. (10,000 + 3,000) × 18% = 2340 rubles. – VAT is calculated for the sale price at the rate of 18%.
3. 3000 + 2340 = 5340 rubles - calculated total amount markups on goods including VAT.

The process is described as follows accounting entries:

The costs of transport and other services incurred during the delivery of goods from the supplier are credited with account 44 (Dt 44 Kt 60). If at the end of the reporting period the goods paid for by the company are still not delivered, the accountant posts Dt 41 Kt 60, while posting to the warehouse is not carried out. When the goods are received by the company, the amount of VAT is deducted and the value of the goods is debited to the account. 60.

Features of the shipment of goods to buyers

In cases where the contract for the supply of goods between the buyer and the manufacturer determines the transfer of the right to own the goods and liability for it, account 45 is used in accounting. At the moment when the goods are actually shipped to the buyer, the posting is made: Dt 45 Kt 41. After carrying out this quotation, it is considered that the buyer bears the rights and responsibility for the goods.

Accounting for goods in 1C

Commercial and industrial enterprises use commercial accounting programs to simplify the work of auditors. This reduces time and allows you to visually evaluate the assets and liabilities of the company. Account 41 in 1C accounting corresponds to the same accounts as in the classic version.

To post the goods, you must select the "Purchases" item in the main menu, the "Receipt (acts, invoices)" sub-item. The form for filling out the goods will open. Consider an example of retail transactions through 1C. You need to do the following in the program:

1. Indicate the date of arrival or the date in the supplier's document.
2. Select: counterparty - supplier, contract - main, warehouse - retail.
3. Fill in the tabular part without nomenclature.
4. Specify the amount of goods without VAT and post the document.

Reflection of revenue and accounting for markups in 1C

After completing all the previous points, the "Goods" account and its quotes will open. To reflect the proceeds from retail trade, you must open the item "Bank and cash desk" sub-item " Cash documents" in the main menu of the program and create a new receipt order as follows:

1. Indicate the type of operation: "retail revenue".
2. Fill in the fields: date, amount of payment (select "excluding VAT").
3. Post document.

After reviewing the transactions made on the account, you must go to the item "Operations" sub-item "Closing the month". In the menu that opens, select the month of closing and the item "Calculation of the trade margin for goods sold." The account entries will show that the markup has been written off. When you return to the "Month-End" menu, select the item "Write off the markup on goods sold", which will open the report on the markup on goods sold for the selected month.

An example of the total accounting of goods was considered using the program 1C: Accounting 8.3 (rev. 3.0).

Consolidation of knowledge

Having carefully studied all the information presented and summing up, we can identify the key theses of the characteristics and accounting of the account. 41:

• goods are among the assets of the enterprise;
• account 41 - active, inventory;
• upon receipt of goods, the invoice is debited excluding VAT;
• the sale of goods leads to the write-off of amounts from account 41;
• the trade margin is reflected in the posting Dt 41 Kt 42.

Regardless of how accounting is maintained at the enterprise (in 1C or in writing), knowing the properties of account 41 will simplify the work of a novice accountant.

Friends, today I want to devote my article to setting up OSV in the 1C Accounting 8.3 program. The idea to write such recommendations arose after constant communication with clients, and especially those starting to work in 1C programs. My advice will help you set up not only the OSV, but also any of the standard reports in the Accounting 8.3 program.

So in general view OSV in the 1C Accounting 8.3 program looks like this:

In this form, the turnover is not very informative. To change it, use the "Show settings" button.

In the form that opens, on the first tab "Grouping" I recommend checking the box "By sub-accounts"

Now the SALT will look like this, with a breakdown of each account into sub-accounts.

Many users with an inquisitive mind often ask why there is an “Add” button on the “Grouping” tab and what it gives us for customization.

Let's get a look. Let's uncheck the "By subaccounts" box and add an account by clicking the button, for example, 10 with the "By subaccounts" flag and an empty subconto.

The result is this OSV. With detailing on sub-accounts of only one 10 account, and the rest of the accounts without detailing.

Let's go back to setting up the first tab. In the cell "by subconto" click on the three dots and in the list that appears, select, for example, the nomenclature.

We form the OSV and we got such beauty, with details of 10 accounts for sub-accounts and for nomenclature.

Let's continue studying the report settings (I returned the OSV to detailing by sub-accounts of all accounts) and go to the "Selection" tab. If you work with off-balance accounts, then I advise you to check the appropriate box.

Then the data on off-balance accounts will appear at the bottom of the SALT:

We continue to explore the possibilities of setting up OSV. And on the "Indicators" tab, check the box NU. This will allow us to see the data in the turnover not only by accounting, but also by tax accounting. You can report permanent and temporary differences.

On the "Additional fields" tab, it is possible to check the box to display the account name on the screen. This is convenient, since not every accountant remembers the name of this or that account in the chart of accounts.

After all our settings, the balance sheet will display information on the sub-accounts of all accounts, data on accounting and tax accounting, as well as the names of accounting accounts.

Someone especially curious asks, but in the setting, the "Detailed balance" tab, why and how to use it? To illustrate this setting, let's return to the original form of the SALT without subaccounts.

Let's look at account 62. Since this account is active-passive, it is not clear the balance of 283957.56 is it that buyers owe us so much or the amount of buyers' debt is so much more than our debt on shipments? Of course, it is easier to expand 62 across subaccounts, but you can use the expanded balance without going through subaccounts:

Now let's create a balance sheet. This is the result we see on account 62. Balance magically unfolded into two sums:

The last tab in the report setup will help you change the mood of your reports, i.e. set background color, text color, border.

In addition, in the lower part of the window of this tab, you can display the name of the report, units of measurement and signature. This is necessary if you need to print the OSV.

Well, for example, we got such a mood in the program.

And finally, a few words about the new features of the 1C Accounting 8.3 program. Sometimes it is necessary to compare, for example, balance sheets for two months. Of course, you can print both OSVs and compare them on paper, but I want to show you how to display both of them on the desktop of the program.

So, we form two OSV. You will get two tabs:

Right-click on the heading of any balance sheet and from the proposed menu select "Show with others (vertically)" (well, or horizontally, as you prefer) and select the second OSV.

As a result, we got the opportunity to see two statements on the screen at the same time.

Well, that's all I wanted to tell you today.

Work in 1C programs with pleasure!

With you was your consultant, Victoria Budanova.

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