Continuing the topic started in issue 9 (September), page 22 of BUKH.1S for 2014, and dedicated to supporting primary accounting in 1C: Accounting 8 (rev. 3.0), we will talk about the procedure for correcting and adjusting primary accounting documents using the program, as well as how to reflect changes made in the accounting of the seller and the buyer. In this article we will talk about correcting and adjusting the primary document in the “paper version”. The entire described sequence of actions and all the drawings are made in the “Taxi” interface of the “1C: Accounting 8” program. When preparing the article, information from the “Directory of Business Operations” was used. 1C:Accounting 8" section "Accounting and tax accounting" IS 1C:ITS.

He who does nothing makes no mistakes

Even if the document flow in an organization is well-established and automated, the influence of the notorious human factor cannot be completely excluded, so making mistakes when drawing up documents is an inevitable reality. This is not always the fault of the representative of the selling company, since at the time of drawing up the primary documents and invoices, the details of the buyer’s counterparty may change.

Note! Tax service has developed a service for checking the details of a counterparty (TIN and KPP). This will avoid errors in invoices, purchase and sales ledgers, and invoice journals.

In “1C: Accounting 8” (rev. 3.0), the ability to check TIN and KPP through the new Federal Tax Service service has been implemented. The check is performed both when entering a new counterparty and when changing the details of an existing one. Read more about the service on the website.

So, if an error is identified by one or another party to the transaction, then the seller must provide corrected copies of the documents, and the buyer must accept and register them. In this case, accounting data is adjusted for both parties if an error affected this data.

Any details of a document in which an error was made (including price, quantity and amount) may be subject to correction, while the correction does not require the agreement of the parties, and the party that discovered the error simply notifies the other party to the transaction.

As a rule, an error is made in both the primary document (delivery note, act) and the invoice at the same time, although in practice there may be situations when only one of the documents needs to be corrected: either the primary document or the invoice.

If an error is made in the invoice, the seller draws up a corrected copy of the invoice, which indicates the number and date of the correction. The procedure for drawing up an amended invoice is approved in Appendix No. 1 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 “On the forms and rules for filling out (maintaining) documents used in calculations of value added tax” (hereinafter referred to as Resolution No. 1137).

The procedure for correcting errors in primary documents

The procedure for correcting errors in primary documents enshrined in Part 7 of Article 9 of the Federal Law of December 6, 2011 No. 402-FZ (hereinafter referred to as Law No. 402-FZ): “Corrections are allowed in the primary accounting document unless otherwise stated federal laws or regulatory legal acts organs government regulation accounting. The correction in the primary accounting document must contain the date of the correction, as well as the signatures of the persons who compiled the document in which the correction was made, indicating their surnames and initials or other details necessary to identify these persons.”. The technical side of correcting the primary is not regulated by Article 9 of this Law, therefore in practice they can be used various options making corrections to the primary accounting documents, which do not contradict Law No. 402-FZ.

According to the recommendations of the Foundation “NRBU “Accounting Methodological Center””, set out in Explanation R-22/2013-KpT “Introducing corrections to primary documents” dated September 20, 2013, the most common methods of making corrections to primary accounting documents are the following:

• making corrections in the original primary accounting document;
• issuing a new corrective document.

Method of making corrections to the original accounting document set out in the Regulations on Documents and Document Flow in Accounting, approved. Ministry of Finance of the USSR 07/29/1983 No. 105 (hereinafter referred to as Regulation No. 105). According to clauses 4.2, 4.3 of Regulation No. 105, errors in primary documents (with the exception of cash and bank documents) are corrected as follows: the incorrect text or amounts are crossed out and the corrected text or amounts are written above the crossed out. Crossing out is done with one line so that the correction can be read. Correction of an error must be indicated by the inscription “corrected” and confirmed by the signature of the persons who signed the document. The date of correction must also be indicated. The disadvantages of this method include the following:

• in case of a large number of changes, correction by applying Regulation No. 105 will result in the document being unreadable;
• By electronic documents It is not possible to make changes directly to the originally issued document due to technical features registration of electronic documents.

Method for issuing a new (correcting) document is based on the method of making corrections by analogy with the approved procedure for drawing up corrected invoices in accordance with paragraph 7 of Appendix No. 1 to Resolution No. 1137, that is, by drawing up a new corrected copy of the primary accounting document.

When applying this method, it is necessary to comply with the minimum requirements of Part 7 of Article 9 of Law No. 402-FZ: compiled new document must identify the corrected document by the date the correction was made and confirm its authenticity with the signatures (with transcript) of the persons who compiled the document.

Execution by the seller of corrected documents for the buyer

The program "1C: Accounting 8" (rev. 3.0) supports the method of making corrections by issuing a new revised version of the primary document. To ensure this methodology, the correction is reflected in additional fields of the primary document (TORG-12 consignment note, service provision certificate): Correction no. And from. These fields indicate the number and date of the correction, similar to the correction of an invoice.

We will consider the formation of a corrected primary document and the reflection of the correction in the seller’s accounting using the following example.

Example 1

Seller JSC " Modern technologies» On June 16, 2014, according to shipping documents, he sold 130 goods to the buyer Skazka Cafe LLC. on total amount RUB 16,874.00 (including VAT 18%). In August 2014, the buyer discovered an error in the delivery note and invoice (the quantity and price of goods were incorrectly indicated). On August 22, 2014, the seller prepared and handed over to the buyer the corrected documents: delivery note and invoice.

Correction by the seller of the primary document in the program is entered based on the document Implementation adjustments with the type of operation . The corrected invoice is reflected a separate document. In addition, the program provides the ability to re-correct primary documents and invoices.

Document Implementation adjustments Sales of goods and services, where the error was discovered. To do this you need to press the button Create based on(either from the document form or from the list of documents form Sales of goods and services) and select the command from the drop-down list Implementation adjustments. This creates a document of the same name Implementation adjustments, partially filled in based on document data Sales of goods and services.

Let's consider the further procedure for filling out the document (Fig. 1):

• in field Type of operation you need to select an operation Correction in primary documents;
• in the fields Correction no. and from the number and date of correction is indicated;
• in field Reflect adjustment you need to select a value In all sections of accounting(in this case, as a result of posting the document, postings for adjusting accounting data and movements in VAT registers will be generated);
• in the fields of the tabular part in the line after change it is necessary to indicate adjusted data on the price and quantity of goods.

Rice. 1. Adjustment of implementation - correction in primary documents

To print the corrected primary document, you must press the button Seal and select the desired printing form. In our example, the command is selected Consignment note (TORG-12). The printed form of the corrected delivery note indicates the number and date of the original delivery note, according to which the goods were shipped, as well as the number and date of the correction (Fig. 2).

Rice. 2. Corrected delivery note

Implementation adjustments

REVERSE Debit 90.02.1 Credit 41.01

For the cost of erroneously written off twenty units of goods;

For proceeds from the sale of twenty units of goods (only by type of accounting quantitative).

Amount NU Dt And Amount NU Kt WELL).

Two entries are simultaneously entered into the sales VAT accumulation register, which reflects the accrual of VAT to the budget:

• reversing entry of an additional sheet for the amount of erroneous sales;
• recording an additional sheet for the amount of the corrected sale.

To create a revised invoice based on a document Implementation adjustments, you need to press the button Issue a corrected invoice.

After completing the document Invoice issued for sale, corrected Invoice journal with sign Correction.

Features of UPD correction

You can read about the features of using the universal transfer document (UTD) on the website.

Let's consider how to make corrections to a universal transfer document, because the procedure for correcting errors in primary documents and invoices is regulated by different regulations and varies significantly.

The difficulty of making corrections to the UPD also lies in the fact that errors can be made both in indicators that relate simultaneously to both the invoice and the primary document, and in indicators that relate exclusively to one of these documents.

Correction by the seller of mistakes made by issuing a new corrected invoice is fraught with negative consequences, especially for the buyer: after all, if the corrected invoice is issued in tax period, different from the period of issuance of the erroneous invoice, then the buyer will have to cancel the erroneous invoice and submit an updated declaration to the tax authority. At the same time, not every detected error entails the obligation to issue a corrected invoice.

Let us recall that, according to paragraph 2 of Article 169 of the Tax Code of the Russian Federation, errors in invoices (adjustment invoices) that do not prevent tax authorities when conducting tax audit to identify:

• seller;
• buyer of goods (works, services), property rights;
• name of goods (works, services), property rights;
• their cost;
• tax rate;
• the amount of tax charged to the buyer.

Based on this rule, we can conclude that errors in invoices that do not interfere with the right to deduct VAT (we will call them “non-preventive errors”) are, for example, errors in the details of the shipper and consignee, in information about the payment document , in information about the country of origin of the goods and the customs declaration number.

If such “non-preventive errors” are detected, new copies of invoices are not drawn up (clause 7 of Section II of Appendix 1 of Resolution No. 1137).

A separate Appendix No. 7 to the letter of the Federal Tax Service of Russia dated October 17, 2014 No. MMV-20-15/86@ “On adjusting the universal transfer document” is devoted to making corrections to the UPD in connection with the discovery of errors.

According to the explanations of the tax department, the procedure for correcting detected errors in the UTD depends on the assigned status of the UTD and on the qualification of the error made.

Let us remind you that the UPD status is a service attribute that is of an informational nature and can take the value “1” or “2”. If the value “1” is specified in the Status field, then the document is used simultaneously as both an invoice and a primary document; if the status value is “2,” then the UPD will be used only as a primary accounting document.

• corrections are made to the UPD with status “1”;
• errors were made in indicators related simultaneously to both the primary document and the invoice;
• in this case, errors in part of the invoice are classified as “obstructive errors”.

In all other cases, the new UPD should be compiled with status “2”.

If errors are made in indicators that relate only to the primary document, then you can draw up a new UPD with status “2” or correct the information directly in the UPD by applying Regulation No. 105 (crossing out and correction).

In the case when it is necessary to correct the fact of erroneous recognition of a transaction:

• exempt from taxation in accordance with Article 149 of the Tax Code of the Russian Federation;
• erroneous determination of the place of sale of goods (works, services, property rights) in accordance with Articles 147, 148 of the Tax Code of the Russian Federation

To change data on the cost of shipment, you can create a new UPD with status “2” or correct the information directly in the UPD. In this case, you must issue a separate invoice.

If, under the conditions of Example 1, the seller uses UPD in its document flow, then, guided by the recommendations of the Federal Tax Service, the error in the quantity and price of the goods is corrected by drawing up a new UPD with status “1”. In "1C: Accounting 8" this opportunity is provided automatically if, after saving the document Implementation adjustments by button Seal call command Universal transfer document (UDD).

Example 2

On July 24, 2014, the seller ZAO Modern Technologies sold goods to the buyer LLC Cafe Skazka for a total amount of RUB 35,400.00. (including VAT 18%). In October 2014, the seller discovered an error in the sales document and in the issued UPD - the contract number was indicated incorrectly. On October 22, 2014, the seller executed and handed over the corrected UPD to the buyer.

To correct an error in mutual settlements with the buyer, made due to the indication of an incorrect agreement in the sales document, you can use the document Debt adjustment.

To correct the primary document, including those drawn up in the UPD form, it is necessary to use the document Implementation adjustments with the type of operation Correction in primary documents. Since the contract number is not an indicator related to the invoice details, the UTD must be issued with status “2”.

If when filling out the document Implementation adjustments in field Reflect adjustment select value Only in printed form(Fig. 3), then as a result of posting the document, no entries will be generated for adjusting accounting data and movement through VAT registers, and in the printed form of the UPD, the status “2” will be generated automatically.

Rice. 3. Correction of implementation - correction in printed form

You can correct the contract number manually directly in the printed form using the editing mode (Fig. 4).

Rice. 4. UPD - correction in printed form of the document

IS 1C:ITS For more information on the use of the UTD and the procedure for making corrections to the UTD, see the reference book “Universal Transfer Document (UDD)”

There are no errors: the terms of the deal have simply changed

In the process of economic activity economic entities can revise and change the terms of already completed transactions, as a result of which the cost of previously shipped goods (work performed, services rendered, transferred property rights) specified in the contract is adjusted. The price may change as a result of changes:

• prices of goods shipped, work performed, services provided (for example, when providing retro discounts);
• the quantity of valuables shipped (for example, if the actual volume of goods delivered does not correspond to the original volume indicated in the shipping documents); simultaneously prices and quantities of goods shipped, work performed, services rendered.

Unlike the situation with a detected error, the cost adjustment is carried out by agreement of the parties. In this case, an additional agreement to the contract is drawn up (if the possibility of adjusting the conditions is not specified in advance in the contract), a notice of price changes, a price agreement protocol or another similar document registering a new fact of economic life, but primary accounting documents (invoices or acts) for the shipped goods (works, services, rights) do not change.

The seller issues an adjustment invoice, which is a separate document. For the adjustment invoice, the form approved in Appendix No. 2 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 is established.

Preparation by the seller of adjustment documents for the buyer

We will consider the reflection of sales adjustments in the seller’s accounting and the possibility of generating a new primary document in the program using the following example.

Example 3

The seller, JSC Modern Technologies, provided the buyer with consulting services by use software for a total amount of RUB 70,000.00. (including VAT 18%). Due to the fact that the buyer fulfilled the software procurement plan, he was given a discount on consulting services in the amount of RUB 5,000. (including VAT 18%), about which an agreement on price changes was signed on December 21, 2014. On the same day, the seller issued and handed over an adjustment invoice to the buyer.

The issuance of an adjustment document by the seller in the program is entered on the basis of the document Implementation adjustments with the type of operation . The adjustment invoice is reflected in a separate document. In addition, the program provides the ability to re-adjust primary documents and invoices.

Document Implementation adjustments can be entered based on the document Sales of goods and services, which is subject to change, then the tabular part of the document will be filled with data on the content and cost of services before adjustment.

• in the Operation type field, you must select the value Adjustment by agreement of the parties;
• in the Number and from fields indicate the number and date of the correction;
• in the Reflect adjustment field, select the value In all accounting sections;
• in the fields of the tabular section in the line after the change, you must indicate the adjusted data on the price of the services provided.

Rice. 5. Adjustment of implementation by agreement of the parties

Rice. 6. Price change agreement

To generate a separate primary document fixing the new cost of services provided, you can use the printed form Cost Change Agreement, which the program offers as part of commands called by the Print button. The printed form of the agreement indicates the number and date of the adjustment, as well as the number and date of the initial act of provision of services (Fig. 6).

As a result of the document Implementation adjustments the following are formed accounting entries:

REVERSE Debit 62.01 Credit 90.01.1

By the amount of reduction in the cost of sales;

REVERSE Debit 90.03 Credit 19.09

For the amount of VAT on the reduction in sales value.

For purposes tax accounting for corporate income tax, the corresponding amounts are also recorded in resources Amount NU Dt And Amount NU Kt for those accounts where tax accounting is supported (accounts with the attribute WELL).

To the accumulation register VAT presented, reflecting information on VAT amounts presented by suppliers and contractors, a record with the type of movement is entered Coming and event VAT claimed for deduction by the amount of reduction in selling price.

To create a correction invoice based on a document Implementation adjustments, you need to press the button Issue a correction invoice.

After completing the document an entry will be made in the information register Invoice journal with sign Adjustment.

IS 1C:ITS For step-by-step instructions on how the seller prepares a corrected and adjusted invoice and reflects it in the purchase book and sales book, see the reference book in the section “Accounting and Tax Accounting” - “Correction and Adjustment of Sales”.

The seller can enter the document Implementation adjustments also based on documents: Act on the provision of production services, Report of the commission agent (principal) on sales, Implementation adjustments.

To register corrections in documents received by the buyer from the seller, you must use the document Adjustment of receipts(with types of operations Correction in primary documents or Adjustment by agreement of the parties). Document Adjustment of receipts can be entered based on the following documents:

• Receipt of goods and services;
• Receipt of additional expenses;
• Adjustment of receipt.

IS 1C:ITS For step-by-step instructions for registering a corrected and adjusting invoice by the buyer and reflecting it in the purchase book and sales book, see the reference book “Accounting for Value Added Tax” in the section “Accounting and Tax Accounting” - “Correction and Adjustment of Receipts”.

Universal adjustment document

Details about legal basis we wrote about the use of a universal adjustment document (UCD), the peculiarities of filling it out, as well as the formation of the UCD in “1C: Accounting 8” (rev. 3.0) in issue No. 12 (December), page 5 of “BUKH.1C” for 2014 year.

Let's look at the example of creating a universal adjustment document in the program.

Example

Let's change the conditions of Example 3. According to the agreement concluded with the buyer, the seller JSC "Modern Technologies" sells software and provides consulting services on the use of the specified software. The agreement provides for a discount on consulting services if the buyer fulfills the procurement plan. On December 13, 2014, the seller provided the buyer with consulting services on the use of software for a total amount of RUB 70,000.00. (including VAT 18%) and issued the UTD. Due to the fact that the buyer completed the software procurement plan on December 21, he was given a discount on consulting services in the amount of RUB 5,000. (including VAT 18%) and the UCD was issued on the same date.

Printable form of UKD is called by button Seal from the document form Adjustment of implementation (Adjustment by agreement of the parties) or from the document form Corrective invoice issued.

The UCD will be automatically generated with the status “1”, since the document is simultaneously used both as a primary accounting document (notification of a change in value) and as an adjustment invoice.

Since the possibility of providing a discount to the buyer was agreed upon in advance by the contract, and additional consent of the buyer is not required, then in the printed form of the UKD in editing mode, you need to rearrange the position and the transcript of the manager’s signature from the line - I suggest changing the cost to the line - I notify you of price changes. In addition, you can enter Additional information for this transaction in the line - Other information(Fig. 7).

Rice. 7. UCD (notification of price change)

IS 1C:ITS For more information on the use of the UCD, see the reference book “Universal Adjustment Document (UCD)” in the “Accounting and Tax Accounting” section.

In the "Accounting" configuration, edition 4.4, calculation capabilities are implemented actual cost materials, which include two functions: the actual adjustment of the cost of materials in accounting and the write-off of permanent differences in the cost of materials. 1C methodologists spoke in more detail about these functions in one of the latest releases of the ITS disk.

Adjustment of actual cost of materials

The adjustment is made if the organization’s accounting policy provides for the write-off of materials based on the monthly average actual cost(weighted estimate), which includes the quantity and cost of materials at the beginning of the month and all receipts for the month (reporting period).

Note that with such an accounting policy, the periodic constant “Option for using average estimates of the cost of materials” should have the value “Weighted estimate (based on the average monthly cost)” on the date of the “Month Closing” document.

During the month, a sliding estimate is used in expenditure documents when writing off the cost of materials. At the same time, the average cost material assets determined at the time of their release (that is, at the time of posting the expense document). If during the month there was a purchase of materials at prices different from the average cost of balances for the corresponding items, then the rolling estimate for write-off gives slightly different results than the weighted one*.

Note:
* The terms “weighted assessment” and “rolling assessment” were introduced into practice by the Methodological Guidelines for accounting inventories approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

Example.

Let’s say that as of May 1, 2002, there were 100 kg of nails worth 2,400 rubles in the warehouse of Nasha Stroika LLC.
On May 4, 2003, 10 kg of nails were supplied. Their cost was 240 rubles. (2400:100x10). The balance in the warehouse after this operation is 90 kg in the amount of 2,160 rubles.
On May 13, 2003, 20 kg of nails were received into the warehouse at a price of 30 rubles. for 1 kg, in the amount of 600 rubles. On May 20, 2003, 10 kg of nails were supplied; their cost based on a rolling estimate will be (2,160+600): (90+20)x10=250.91 rubles.
Thus, a total of 20 kg of nails were written off in the amount of 490.91 rubles. (240+250.91).
With a weighted assessment, the cost of written-off nails will be (2,400+600): (100+20)x20=500 rubles.
The difference is small (500-240-250.91=9.09), but it exists. If the release of the first 10 kg of nails occurred after the purchased batch arrived at the warehouse, then the difference would be zero.

The procedure “Adjustment of the average cost of writing off materials” makes additional entries in accounting in such a way that the write-off was ultimately (for the month as a whole) made using the weighted average cost method.

The specific algorithm is as follows:

1. The average monthly cost is calculated for each material for each subaccount of account 10 (except for subaccount 10.7 “Materials transferred for processing” and subaccount 10.11 “Special equipment and special clothing in use”);

2. For each of the accounts (and objects analytical accounting according to them, that is, subconto), to which the material in question was written off, the adjustment amount is calculated: the difference between what should have been written off using the average monthly cost method (the product of the average monthly price of the material by its quantity written off within the framework of this correspondence of accounts), and the amount actually written off;

3. An entry is made for the amount of the adjustment.

Example (continued).

The adjustment in our case will be 9.09 rubles, as calculated above. If during the month both cases of material write-off were reflected in the debit of account 20 “Main production” for the same accounting object (for example, construction of a fence) and the credit of account 10.1 “Raw materials and materials”, then the following entry will be made when adjusting :
Debit 20 Credit 10.1 - 9.09 rub.
If the first debit was made to account 20, and the second to account 26 " General running costs" (for example, for the renovation of an office premises), then the adjustment will be made as follows.

The average cost of 1 kg of nails per month will be 25 rubles.

Subaccounts of account 10.11 “Special equipment and special clothing in operation” have special analytics (subaccount “Purpose of use”, as well as “Employees” or “Divisions”) and a special procedure for reflecting transactions described in Guidelines on accounting of special tools, special devices, special equipment and special clothing, approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n. Therefore, for these subaccounts, the algorithm for adjusting the cost of materials is performed in a special way:

• adjustments are made only for those accounting objects, the cost of which is completely written off upon transfer to operation (for other objects, a special adjustment is not necessary, since the gradual write-off of the value of these objects begins only from the month following the month of transfer to operation, and the value of the assets will already be reflected taking into account all adjustments);
• during execution, additional analytics are taken into account (that is, for each purpose of use, etc. separately).

Write-off of permanent differences in the cost of materials

If an organization applies the provisions of PBU 18/02 “Accounting for income tax calculations” (the constant “PBU 18/02 is applied” is set to “Yes”), then when performing this procedure, permanent differences related to materials and accounted for are calculated and written off. on the auxiliary off-balance sheet account NPR "Permanent differences" (sub-account NPR.10).

Just as when adjusting the cost of materials, permanent differences are calculated and written off separately for subaccounts of account 10.11 “Special equipment and special clothing in operation” (differences are written off from the credit of subaccount NPR.10.2) and separately for the remaining subaccounts of account 10 (from credit subaccount NPR.10.1).

Permanent differences are written off in proportion to the cost of the materials themselves used for certain purposes. The calculation is made in the following order:

1. The balance of material in quantitative terms at the beginning of the month is added to the amount capitalized during the month (in this case, returns to suppliers and internal movements are subtracted from the total quantity of materials capitalized).

2. By dividing the sum of permanent differences reflected in the NPR account by the total amount of material (obtained in the previous paragraph), the average sum of permanent differences per unit of material is obtained.

3. The amount of permanent differences written off to the corresponding subaccount of the NPR account is determined as the product of the amount of permanent differences per unit of material by the amount of material spent for certain purposes.

The permanent differences are written off as follows.

The account to which the cost of materials is charged	Sub-account of the NPR account to which permanent differences are written off
10.11 “Special equipment and special clothing in operation” (any subaccount)	NPR.10.2
Subaccounts of account 10 "Materials", except for subaccount 10.11	NPR.10.1
20 "Main production", type of item with type "Service (UTII)"	Not indicated, since differences are subject to write-off without further accounting
44.1.2 "Distribution costs in organizations engaged in trading activities, subject to UTII"	Not indicated, since differences are subject to write-off without further
Subaccounts of account 90 "Sales", not related to UTII (90.2.1, 90.7.1, 90.8.1), accounts 91.2 "Other expenses" and 99 "Profits and losses"	NPR.99
Other accounts (23, 25, 29, 41, etc.)	The code of the subaccount of the NPR account coincides with the code of the account to which the cost of materials is attributed

In conclusion, we note that in connection with the described function of writing off permanent differences, organizations that apply the norms of PBU 18/02 and which have permanent differences in the cost of materials must carry out the procedure “Calculation (adjustment) of the actual cost of materials” even if actual adjustment of the cost of materials in accounting is not required (a weighted estimate of the average cost of materials is used).

This article begins a series of materials that will be devoted to operations "Closing of the month". When I first started studying accounting based software product 1C Enterprise Accounting, then it was this section that caused me the most difficulty. This was because I couldn't find detailed descriptions with examples of what each operation is and why it is done. Now that I have managed to figure out a lot of things in practice, I want to present to your attention my achievements.

In this article we will look at one of the regulated month-end closing operations. This material is suitable for those who are just starting to study accounting and the mechanisms of operation of the 1C Enterprise Accounting software product. I will look at two simple examples that will allow you to clearly see how the cost of an item is adjusted.

Let me remind you that the site already has a number of articles that are devoted to the issue of closing a month in the 1C BUKH 3.0 program:

Why is it necessary to adjust the cost of an item?

I’ll tell you a little about why the cost of an item is adjusted in general. If the “average cost” method is chosen to determine the valuation of goods when they are written off, then according to clause 18 PBU 5/01 The average cost should be determined by dividing the total cost of the product by its quantity. These indicators should be the sum of cost and balance at the beginning of the month and incoming stocks within a month. Let me remind you that the choice of write-off method is carried out in "Accounting Policy" on the “Inventory” tab in the field “Method for assessing inventories (MPI).”

This approach cannot be implemented in a situation where the write-off value must be known at the time of write-off and write-off data for the entire month is not known. Therefore, the average cost of goods is determined at the time of write-off, and not at the end of the month. At the end of the month, when all receipts and write-offs are known, the average cost is adjusted by a regulated operation “Adjustment of item cost”.

I would like to draw your attention to the fact that the screenshots of this article are presented from the program 1C Accounting edition 3.0 with the new interface "Taxi", which became available starting from release 3.0.33. After updating the program to this release, it should prompt you to switch to this interface, but you can switch to any interface yourself. In the “Administration” section in the “Program Settings” item on the “Interface” tab.

Separately, I note that the functionality presented in this article is performed the same for any interface and this mechanism is also valid for 1C Accounting edition 2.0.

EXAMPLE 1

We will register the fact of receipt of goods using a document in the amount of 100 kg. at a price of 24 rubles. per kg. As a result, the program will generate the wiring:

1. Write-off: 10 kg

Next, we will receive the same goods as before but at a different price of 30 rubles. per kg.. I would like to note that in the “Nomenclature” reference book the same element is selected as in the first two operations. So, let's reflect in the document “Receipt of goods and services” receipt of 20 units of material for a total amount of 600 rubles. 30 rub. per kg.. The document will generate transactions of the following type: Dt 41.01 Ch 60.01 Amount 600

1. Write-off: 10 kg.

Now that there have been two receipts of the same product at two different prices, we will write it off in the amount of 10 kg. using document "Write-off of goods" on the count of 94 “Shortages and losses from damage to valuables”. So, at the time of write-off, we had 110 kg left. = 100 – 10 + 20 goods worth 2,760 rubles. = 2,400 – 240 + 600. average cost 1 unit will be 25.09 rubles. = 2,760 / 110. Accordingly, 10 kg will be written off. material on total cost RUB 250.91 When posted, the document “Write-off of goods” will generate the following posting:

Dt 94 Kt 41.01 Amount 250.91

At the end of the month it is necessary to carry out regulated procedures "Closing of the month", including the procedure “Adjustments to the cost of items.” To implement the adjustment, you must select the “Month Closing” item in the “Operations” section of the program. This will open a specialized program service. Here you need to select the closing month, organization and either completely close the month by clicking on the appropriate button, or perform only the necessary operations. Left-click on the line “Adjustment of item cost” and click “Perform operation”.

After this, the program will create a document “Month Closing” with the type “Adjustment of item cost”. Its transactions can be viewed from the same service by left-clicking on the line “Adjustment of item cost”. The postings will look like this: Dt 94 Kt 41.01 Amount 9.09

Adjustment Amount = Weighted Average – Total Write-Off Amount

Weighted Average = Total Receipt Amount: Total Receipt Quantity * Total Write-Off Quantity = (2400 + 600): (100 + 20)*(10+10) = 500

Total Write-off Amount = 240 + 250.91 = 490.91

Adjustment Amount = 500 – 490.91 = 9.09

EXAMPLE 2:

Let me give you another example, a little more complicated.

1. Receipt: 100 kg. 24 rubles/kg. = 2400

Wiring: Dt 41.01 Ch 60.01 Amount 2,400

1. Write-off: 10 kg. on the count of 94

Wiring: Dt 94 Kt 41.01 Amount 240

1. Receipt: 20 kg. 30 rubles/kg. = 600

Wiring: Dt 41.01 Ch 60.01 Amount 600

1. Write-off: 10 kg. on the count of 94

Wiring: Dt 94 Kt 41.01 Amount 250.91

1. Receipt: 10 kg. 35 rubles/kg. = 350

Unlike the first example, we will register another receipt of 10 kg. goods for 35 rubles. per kg.

Wiring: Dt 41.01 Ch 60.01 Amount 350

1. Sales: 20 pcs. (debited to account 90.02.01)

We will execute the document “Sales of goods and services” sales 20 kg. goods. In this case, the goods will be debited from the account credit 41.01 “Goods in warehouses” to the debit of the account. 20 kg. the goods will be written off for the amount 519.83 = (Amount of Receipts – Amount of Write-offs) / (Quantity of Receipts – Amount of Write-offs) * Amount of Write-offs = (2400 – 240 + 600 – 250.91 + 350) / (100 – 10 + 20 – 10 + 10) * 20

Wiring: Dt 90.02.1 Kt 41.01 Amount 519.83

1. Adjustment of item cost:

Let's perform the operation “Adjustment of item cost” closing of the month. In this case, two accounts will be used 90.02.1 “Cost of sales for activities with the main tax system” And 94 “Shortages and losses from damage to valuables.”

Postings: Dt 94 Kt 41.01 Amount 24.47

Dt 90.02.1 Ct 41.01 Amount -4.44

Now I’ll decipher where the amounts for each of the presented transactions came from:

Account Adjustment Amount = Account Weighted Average – Account Write-Off Amount

Account Weighted Average = Total Receipt Amount: Total Receipt Quantity * Account Debit Amount

1) For count 94:

CountWeighted Average94 = (2400 + 600 + 350):(100 + 20 + 10)*(10 + 10) = 515.38

Debit AmountAccount 94 = 250.91 + 240 = 490.91

Account Adjustment Amount 94 = 515.38 – 490.91 = 24.47

2) For account 91.02:

Weighted Average91.02 = (2400 + 600 + 350): (100 + 20 + 10)*(20) = 515.38

Debit AmountAccount 91.02 = 519.83

Account Adjustment Amount 91.02 = 515.38 – 519.83 = -4.44

That's all for today! If you liked this article, you can use the buttons social networks to keep it for yourself!

Also, don’t forget your questions and comments. leave in comments!

In the following materials we will continue to consider month-end closing operations. To find out about new publications in time, you can. See you again!

2017-04-25T12:44:19+00:00

What kind of animal is this? Nomenclature adjustment"? I am quite often asked this question by novice accountants, because they do not understand where this adjustment comes from, how it is calculated and whether it is necessary.

Let's figure this out once and for all using the example of 1C: Accounting 8.3, edition 3.0.

Firstly, the adjustment occurs “by itself” when closing of the month.

Secondly, it occurs most often for organizations that are writing off inventories at average cost().

And that's why.

If we carefully read paragraph 18 of PBU 5/01 on the approval of accounting regulations, we will see the following there:

The assessment of inventories at average cost is carried out for each group of inventories by dividing the total cost of the group of inventories by their quantity, consisting respectively of the cost price and the amount of balance at the beginning of the month and the inventory received during the given month.

The same thing in the form of a formula:

Average cost inventory groups = ( Cost at the beginning months + Received cost within a month) / ( Quantity at the beginning months + Received quantity within a month)

Which means the average cost should be calculated in general for the month .

Let's look at an example:

• 01.01.2014 We bought 4 bricks for 250 rubles.
• 05.01.2014 They sold 3 bricks for 500 rubles.
• 10.01.2014 We bought 2 bricks for 200 rubles.

Let's calculate average cost bricks for January:

• Cost at the beginning month = 0 rubles.
• Received cost within a month = 4 * 250 + 2 * 200 = 1400 rubles.
• Quantity at the beginning months = 0 pieces.
• Received quantity within a month = 4 + 2 = 6 pieces.

Total, according to the formula:

Average cost for January= 1400 / 6 = 233.333 rubles.

But as of 01/05/2014, when we sell 3 bricks, we do not yet know about subsequent receipts during the month, so we write off the cost without taking into account subsequent receipts:

Average cost as of 01/05= 4 * 250 / 4 = 250 rubles.

Thus, on 01/05 we will write off our brick by 250 rubles per piece, but at the end of the month it turns out that it was necessary to write off at 233.333 rubles (cheaper brick arrived on January 10).

So there was a difference of (250 - 233.333) = 16.666 rubles per piece, which needs to be adjusted at the end of the month.

The adjustment amount for 3 bricks sold will be 3 * 16.666 = 50 rubles.

Let's check this example in the 1C: Accounting 8.3 program (edition 3.0).

Capitalized at 250 rubles per piece.

We make a write-off dated 01/05/2014

They also wrote off 250 rubles apiece.

We are making receipts from 01/10/2014

Already received at 200 rubles per piece.

Finally, we close the month for January

Left-click on the “Adjustment of item cost” item and select the “Show transactions” command:

Here is our adjustment of 50 rubles.

We're great, that's all

By the way, for new lessons...

Is it possible to make adjustments with FIFO?

Yes, it's possible. And now I will show with an example when it can arise.

So, we are on FIFO (first in first out), which means goods are written off in the order they arrive at the warehouse.

Let's look at an example:

• 01.01.2014 We bought 1 brick for 100 rubles.
• 03.01.2014 We bought 1 brick for 150 rubles.
• 06.01.2014 Sold 1 brick. At the same time, the cost of 100 rubles was written off (after all, we are on FIFO).
• 10.01.2014 Received additional expenses in the form of 20 rubles for the receipt of bricks from 01/01/2014. We registered them in 1C with the document “Receipt of additional expenses”.
• 31.01.2014 We closed the month and it adjusted the write-off on 01/06/2014 by 20 rubles, since in fact the cost of the bricks received on 01/01/2014 turned out to be not 100 rubles, as we thought at the time of write-off, but 120 rubles (+20 rubles of additional expenses that we entered 10 as the number).

Sincerely, Vladimir Milkin(teacher

Account 20 in NU closes on 90.08

Error closing account 20 in NU

The amounts for 43 and 10 accounts in NU are reversed at the end of the month

Error closing the month, no postings to NU finished products

Adjustment of write-off value in accounting and tax accounting in 1C 8.2

At the end of the month regulatory operation Adjusting the write-off value makes negative entries for the non-written-off item, entry 90.02.1dt - 41.01kt, the amount in red is negative.

These are the frequently asked questions about the problems of closing a month when using 20 accounts in accounting.

D To eliminate such errors, it will often be enough to refer to the accounting policy settings. If everything is closed correctly in accounting, but errors occur in tax accounting, then the first thing that needs to be done is to check the setting in the “Income Tax” section in the current accounting and tax accounting policies. In this section, you can specify a list of cost items that should be considered direct in tax accounting. See below for more details and screenshots:

The most convenient way to analyze errors of this kind is to use the account analysis report, in the settings we select account 20.01 and in the indicators we display the amount (BU), amount (NU), amount (PR) and amount (BP). In our case, there are erroneous amounts of TP (temporary differences) and of course the period of interest, choose the smallest possible period for ease of analysis, to avoid analysis large quantity data.

It’s worth looking at the breakdown of amounts (NU), the transaction report. In it you can immediately see the incorrect amounts generated by routine operations.

Having restored the chronology of the formation of operations in the 1C program, we find the root cause of the error. In our case, this is an obvious incorrect closing of expenses from account 20.01 to account 90.08 using the “direct costing” method.

To eliminate this kind of error, let us turn our attention to the current accounting policy organizations:

Open the “Income Tax” section and in this section look at the “List of direct expenses” settings. You can create a single entry specifying invoice 20.01, or you can create entries specifying specific cost items.

Then we repeat the operations of closing the month and get the result that is correct for us.

I hope that this article will help you avoid wasting a lot of time searching for and correcting errors that arise in your work.