The key to proper accounting and tax accounting in the 1C Accounting 8 program is the correct setting of accounting parameters and accounting policies. 1C developers tried to make these settings simple and understandable. However, there are a number of pitfalls that even experienced users can stumble over.

Of course, we could limit ourselves to presenting a list of these pitfalls. Unfortunately, each user has their own pitfalls. Therefore, the article describes the meaning and purpose of each settings parameter.

In the 1C Accounting 8 program there is no single object where it would be possible to describe the accounting policies of the organization. Someone will object, what about the periodic register of information “Accounting Policies of Organizations”? Yes, there is such a register. However, it plays a subordinate role in relation to the “Set up accounting parameters” form. In addition, certain accounting policies are defined in the corresponding configuration documents. As a result, it turns out that the entire accounting policy must be described at three levels of the hierarchy, starting from the top level.

Top level. Determined by the settings in the “Configuring Accounting Parameters” form.
Average level. Determined by entries in the information registers “Accounting policies of organizations” and “Accounting policies (personnel)”.
Lower level. Defined by some documents.

From the point of view of program users, this is not very convenient. It is intuitively felt that accounting parameters and accounting policies are somehow related to each other. But how? This is not always obvious. As a result, questions arise.

1) Why in one information base (IS) for any organization you can choose any taxation system: OSN or simplified tax system. And in another information security program, the program allows you to specify, for example, only the simplified tax system!!!

2) The help to the form “Setting up accounting parameters” says literally the following: “The form is intended for setting accounting parameters that are common to all information base organizations.” From this we can easily conclude that the effect of the parameter set in this setting certainly applies to all organizations of the enterprise. In fact, this rule does not always apply so clearly.

3) Refusal in accounting policy, for example, from conducting calculations in an accounting program, blocks the relevant documents. But the absence in the accounting policy of an indication of conducting, for example, production activities does not block the corresponding documents in the program.

Since the volume of material is large, the article consists of three parts.

1C Accounting 8. Part 1: Setting up accounting parameters.
1C Accounting 8. Part 2: Accounting policies of organizations.
1C Accounting 8. Part 3: Accounting policies in configuration documents.

The material presented in the article relates to the 1C Accounting 8 and 1C Accounting 8 CORP programs. All pictures are screenshots of the 1C Accounting program 8th edition. 2.0.26.8.

1. 1C Accounting 8. Part 1: Setting up accounting parameters

The parameter values specified in the “Configuring Accounting Parameters” form directly affect the setting of accounting policies. It is for this reason that you should start not with the “Accounting Policies of Organizations” register, but with the “Setting Accounting Parameters” form. You can open it, for example, using the command “ENTERPRISE \ Setting up accounting parameters.”

1.1.Tab “Types of activities”

At first glance, this bookmark does not raise any questions. But it is precisely on it that a time bomb is laid.

However, let's take things in order. The tab clearly displays two types of activities.

Flag "Retail".

Someone may be surprised, where is the wholesale trade? There is no need to specifically set the presence of wholesale trade in the accounting parameters, and then in the accounting policy. This type of activity is already specified in the configuration by default. Therefore, regardless of the state of these flags, any organization of the enterprise can engage in wholesale trade.

Flag “Production of products, performance of work, provision of services.”

The guidelines state that this flag should be set if at least one of the enterprise’s organizations is engaged in the production of products, performance of work and/or provision of services. After setting the flag, another bookmark will be displayed. This is the "Production" tab. It is necessary to indicate the type of price that will play the role of the planned cost for the products (works, services).

Flag "Retail".

The flag should be set if at least one of the enterprise's organizations is engaged in retail trade. After setting the flag, another bookmark will be displayed. This is the “Retail Products” tab. On it you can specify additional analytics for accounting for goods sold at retail through a manual point of sale (NTP).

Displaying the “Retail Products” tab may provoke a false conclusion. It’s as if the “Retail trade” flag should be set only if an organization wants to set up additional analytics for retail trade via NTT. Not only! The state of the flag is very important for determining the accounting policy of the organization.

Setting these flags has variable effects. So, if in the form “Setting up accounting parameters”, the flag “Production of products, performance of work, provision of services” is set, then in the information register “Accounting policies of organizations” for any organization it will be possible to either confirm or refuse to conduct production activities (works, services). The same applies to the Retail flag.

On the contrary, clearing these flags has an unconditional effect on accounting policy. In this case, the program will not allow any organization to indicate such types of activities as retail trade or production activities in the “Accounting Policies of Organizations” information register.

In order to properly conduct manufacturing and retail activities, it is very important to remember the following.

Attention. The state of the flags “Production of products, performance of work, provision of services” and “Retail trade” does not prohibit the conduct of production activities and activities related to retail trade in the program. And it's very bad.

This state of affairs can lead to serious accounting errors. For example, if the “Production of products, performance of work, provision of services” flag is cleared, the program does not block the documents “Request-invoice” and “Production report for the shift”. It allows you to arrange and carry them out.

Therefore, if an accountant conducts production activities without indicating it in the accounting policy, then when closing the month there will be errors in the process. In turn, this will lead to incorrect calculation of the actual cost of finished products and adjustments to output. Cost accounts will not be closed correctly.

A similar situation will arise if the accounting policy does not specify the type of activity “Retail trade”, but the accountant nevertheless registers retail transactions.

Attention. Accounting policy provisions are used in month-end closing regulations.

Of course, it would be better if the program could block transactions that do not comply with accounting policies. Unfortunately, this is not provided everywhere. How to be?

No need to split hairs . If the organization conducts production activities, be sure to set the flag “Production of products, performance of work, provision of services.” The same applies to retail.

It can be assumed that the presence of the “Types of Activities” tab is due to the possibility of multi-company accounting in one information base. And, probably, because even for single-company accounting there can be organizations with a very large amount of information.

These circumstances can lead to a noticeable increase in the closing time for the month. However, in the overwhelming majority of cases, there is no meaningful need for multi-company accounting. Also, a huge number of organizations have quite small information databases.

For such organizations, in order to protect themselves, it is advisable to set the flags “Production of products, performance of work, provision of services” and “Retail trade”. Regardless of whether or not the organization has production activities and retail trade.

1.2.Tab "Taxation systems"

This tab indicates those taxation systems that will be available in the “Accounting Policies of Organizations” information register.

All taxation systems.

Setting this flag has a variable effect on accounting policies. More precisely, when you activate this radio button for any organization of the enterprise in the information register “Accounting policies of organizations”, you can specify one of the following taxation systems.

General taxation system in organizations.
General system of taxation of entrepreneurs (NDFL).
Simplified taxation system for organizations and individual entrepreneurs.

In other words, all four tax systems are available. Activating this radio button displays the “Income Tax” tab.

Simplified taxation system.

Activating this radio button has an unconditional effect. When activated, in the information register “Accounting Policies of Organizations” it will be possible to indicate only the simplified tax system for organizations or individual entrepreneurs.

Personal income tax of an individual entrepreneur.

The presence or name of this radio button confuses even users who are well aware of the tax system. Here is a typical reasoning.

The name of the tab “Taxation Systems” means that all taxation systems should be listed on it. And in this sense, the names of the radio buttons “All taxation systems” and “Simplified taxation system” correspond to the user’s expectations. But the name of the radio button “Individual Entrepreneur Personal Income Tax” is confusing. There is no such taxation system in the Tax Code of the Russian Federation.

True, under this radio button there is explanatory text: “Keeping records of individual entrepreneurs paying personal income tax on income from business activities.” But it doesn’t help everyone either.

In fact, activating the “Individual Entrepreneur Personal Income Tax” radio button means the following. The accounting policy certainly establishes only the SST for individual entrepreneurs. But the same can be done by selecting “All taxation systems”, and then for an individual entrepreneur, indicate the DOS in the accounting policy.

It seems that there would be less misunderstandings if the “All Tax Systems” tab included the following radio buttons.

All tax systems. For organizations and individual entrepreneurs at the choice of OSN or simplified tax system.
General taxation system. For organizations and individual entrepreneurs only OSN.
Simplified taxation system. For organizations and individual entrepreneurs only the simplified tax system.

But we have what we have.

Activating this radio button hides the “Income Tax” tab.

1.3.Tab "Inventories"

There is no ambiguity on this tab.

Let us recall that in accounting, inventories are recorded in the following accounts.

Account 07, Equipment for installation.
Count 10,Materials.
Count 21, Semi-finished products of own production.
Score 41, Goods.
Score 43, Finished products.

Flag “Write-off of inventories is allowed if there are no balances according to accounting data.”

At the initial stage of putting a program into operation, this situation often arises. There are actually goods and materials in the warehouse. However, they have not yet been entered into the program in the form of initial balances. However, in current activities, the accountant needs to register the write-off of materials for production or the shipment of goods to customers.

In this situation, it is advisable to set the flag “Write-off of inventories is allowed if there are no balances according to accounting data.” This will allow the accountant to post documents. Of course, negative debit balances will appear on the inventory accounts.

It's OK. Once all opening balances have been entered and verified, these red minuses will disappear. After this, it is strongly recommended to clear the checkbox “Write-off of inventories is allowed if there are no balances according to accounting data.” This will allow the program to control attempts to write off something that is not in stock.

Attention . Unfortunately, any state of the flag “Write-off of inventories is allowed if there are no balances according to accounting data” applies unconditionally to all organizations of the enterprise.

What does this affect? With multi-company accounting in different organizations of the enterprise, the initial balances are usually entered in full at different times. Therefore, if in some organization the opening balances were entered first, then the accountant of this organization will not be able to prohibit the write-off of missing inventories. We will have to wait until all organizations have deposited their balances.

Obviously, this is very inconvenient for multi-company accounting.

The flag “Returnable containers are kept in check.”

Setting the flag will lead to the appearance of the “Containers” tab in the receipt and expenditure documents for inventory accounting. This flag should be set if at least one organization of the enterprise keeps records of returnable packaging.

Attention . It is a pity that the accounting policy does not provide for a variable choice of packaging accounting.

Therefore, if at least one organization keeps records of containers, then all other organizations of the enterprise will be forced to put up with the unnecessary “Container Accounting” tab in their invoices.

The “Setting up analytical accounting” section allows you to enable or disable additional analytics on inventory accounts.

Flags “Recording is maintained by batches (receipt documents).”

Keeping records by batch is one of the most important functional features of the accounting program on the 1C Enterprise 8 platform. This was not the case in the 1C Accounting 7.7 program. At the request of the seven accountants, programmers contrived to set up batch accounting.

Now there is no need to get creative. Just check the “Accounting is maintained by batches (receipt documents)” flag.

Setting this flag will result in the automatic addition of the “Parties” subaccount to the Inventory accounts. Since many of these accounts have a tax accounting (TA) attribute, party accounting will be maintained not only in accounting (AC), but also in TA.

Removing the flag leads to the removal of the “Party” sub-account on these accounts.

Setting the flag “Accounting is maintained by batches (receipt documents)” has a variable effect. That is, in the accounting policy, an organization can choose the “By average cost” or “By FIFO” method.

If the flag “Accounting is maintained by batches (receipt documents)” is cleared, then only one option remains: “At average cost”. True, the user can still indicate the “FIFO” method in the “Accounting Policies of Organizations” information register. In this case, the program will warn you that you need to add the “Parties” subaccount on the corresponding accounts.

There is no need to open the “Configuring Accounting Parameters” form specifically for this. If the user continues to insist on the “FIFO” method, then the program will connect the “Parties” subaccount directly from the accounting policy to the accounts.

Quantitative and total accounting is always maintained on the inventory accounts for the “Nomenclature” and “Parts” subcontos. This is provided by the configuration. But when accounting by warehouses, three alternative options are possible.

1. Accounting for warehouses (storage places) “Not maintained.”

If you activate the “Not maintained” radio button, then the “Warehouses” subaccount will be removed from the inventory accounts. In this case, the “Warehouse” attribute will remain in the receipt and write-off documents, but it will not be used when posting documents.

Of course, if accounting for warehouses is not maintained, then it makes no sense to talk about either quantitative accounting or total accounting for warehouses. In other words, no information exists regarding warehouses.

Attention. Regardless of the state of this radio button, the following accounts are always accounted for by warehouse.

Account 41.12, Goods in retail trade (in NTT at sales value).
Account 42.02, Trade margins in non-automated retail outlets.

It is advisable to choose this option in cases where the organization does not have warehouses or has only one warehouse. In this case, quantitative and total accounting is carried out only by item and batch.

2. Accounting for warehouses (storage locations) “Keeps by quantity.”

When choosing this option, the “Warehouses” subaccount is added to the inventory accounts. In the context of this subconto, only quantitative records are maintained. It is advisable to install this option in the case when the same item in different warehouses has the same price. That is, it does not depend on the storage location.

When setting this flag in receipt and write-off documents, the “Warehouse” attribute must be filled in.

3. Accounting for warehouses (storage locations) “Keeps by quantity and amount.”

When choosing this option, the “Warehouses” subaccount is added to the inventory accounts. But now, unlike the previous option, total and quantitative accounting will be carried out in the context of warehouses. The same as for the subconto “Nomenclature” and “Parties”.

This option should be set in the case where the same item item in different warehouses can have different accounting prices.

1.4. Tab “Retail Products”

The “Retail Goods” tab is displayed if the “Retail Trade” flag is set on the “Types of Activities” tab.

First of all, please note that this tab does not detail all retail trade, but only trade through manual retail outlets (NTPs). The following accounts are used for trading via NTT.

Account 41.12 “Goods in retail trade (in NTT at sales value).”
Account 42.02 “Trade margins in non-automated retail outlets.”

Analytical accounting of goods under these accounts is always carried out by warehouse. That is, if you disable warehouse accounting on the “Inventory” tab, then the “Warehouses” subaccount will still remain on these accounts.

On the “Retail Goods” tab, you can connect additional analytics, subconto to accounts 41.12 and 42.02.

Flag “By nomenclature (revolutions)”. Setting the flag will lead to the fact that in account 41.12 “Goods in retail trade (in NTT at sales value)” the subaccount “(about) Nomenclature” is connected. This will allow, for example, in the “Turnover Balance Sheet” report to view debit turnover for this account with detail down to item items. However, since the subconto is negotiable, the report will not show information about the balance of the item in the NTT.
Flag “At VAT rates”. If this flag is set, then the sub-account “VAT Rates” is connected to accounts 41.12 “Goods in retail trade (in NTT at sales price)” and 41.02 “Trade margin in non-automated retail outlets”.

It is advisable to set this flag if retail trade of goods is carried out with different VAT rates (10% and 18%).

Any state of these flags certainly applies to all organizations of the enterprise. The chart of accounts is general.

The “Retail Products” tab displays settings only for trading via NTT. This leads to a false conclusion. If organizations conduct wholesale trade and retail trade, but only through ATT, then the “Retail trade” flag does not seem to have to be set. This is wrong!

Attention . If at least one organization of the enterprise conducts any type of retail trade (through ATT and/or NTT), be sure to set the “Retail trade” flag.

1.5. Tab "Production"

The “Production” tab is displayed if the “Production of products, performance of work, provision of services” flag is set on the “Types of Activities” tab.

In the standard configuration of 1C Accounting 8, accounting of finished products is carried out only at planned prices. Therefore, on the “Production” tab, you should specify the price type that will play the role of the planned price.

Let me explain. A specific product can be manufactured, say, in the middle of the month and sent to the finished goods warehouse, debit account 43 “Finished goods”. This account has a mandatory sub-account “Nomenclature”. Quantitative and total accounting is carried out on this sub-account. This means that when writing off finished products to a warehouse, you must indicate not only the name of the finished product, but also its price.

However, the actual price at the time of product release is usually unknown. It will be known only at the end of the month. When all direct and indirect costs are written off to account 20 “Main production”, to the product group, which includes these products.

And since the actual price is unknown, it means that some other price must be used. Since the actual price during the month is unknown, the standard configuration of 1C Accounting 8 records finished products only at planned prices. At this price, finished products are delivered to the finished goods warehouse. How to calculate the target price is a matter for the planning department of the enterprise.

All price types used at the enterprise are described by the user in the “Item Price Types” directory.

Formally, any element of this directory can be used as a planned price. Of course, the name doesn't matter. Meaningfulness matters.

The products manufactured, the work performed and the production services provided are described in the “Nomenclature” directory. For these items, using the “Setting Item Prices” document for the planned price type, it is advisable to assign specific price values.

After these settings, the values of planned prices (products, works, services) will be automatically inserted into the documents “Production Report for the Shift” and “Certificate of Provision of Production Services”. Otherwise, you will have to enter them manually each time.

1.6. Tab “Cash”

Setting the flag “By cash flow items” adds the subconto “(about) Cash flow items” on the following cash accounting accounts.

Account 50. Cash desk.
Account 51. Current accounts.
Account 52. Currency accounts.
Account 55. Special bank accounts.

In accordance with the order of the Ministry of Finance of the Russian Federation dated July 22, 2003 N 67n “Cash Flow Report (Form No. 4)” the following organizations may not submit.

Point 3. Small businesses that are not required to conduct an audit of the accuracy of their accounting records.
Clause 4, para. 1. Non-profit organizations.
Clause 4, para. 3. Public organizations (associations) that do not carry out entrepreneurial activities and, apart from disposed property, do not have turnover in the sale of goods (works, services), as part of their financial statements.

All other organizations are required to submit a “Cash Flow Statement (Form No. 4)”. In the 1C Accounting 8 program, it can be generated if the “By cash flow items” flag is selected.

Attention . Even if your organization does not report on Form No. 4, still check the box in the “Cash” detail. This will greatly help both the accountant and the director when analyzing cash flows.

1.7. Tab “Settlements with counterparties”

For management accounting purposes, on this tab for all organizations of the enterprise, you can specify payment terms for customers and payment terms for suppliers.

If necessary, similar parameters can be specified in the agreement with a specific counterparty. The payment terms specified in the agreement with the counterparty for the program are of higher priority than the payment terms specified in the accounting settings.

Arrears based on payment terms can be further analyzed in the reports of the Anti-Crisis Management Center. It is located on the function panel, on the “Manager” tab. There are two groups of reports on debt settlements.

Settlements with buyers.

Dynamics of customer debt.
Buyers' debt.
Buyers' debt by debt terms.
Overdue debt from customers.

Settlements with suppliers

Dynamics of debt to suppliers.
Debt to suppliers.
Debt to suppliers by debt terms.
Overdue debts to suppliers.

1.8. Tab “Settlements with personnel”

The parameters set on this tab certainly apply to all organizations of the enterprise.

Payroll accounting and personnel records.

In this section, you must indicate in which program you plan to keep personnel records and perform payroll calculations.

In this program. Activation of this radio button indicates that payroll calculations and personnel accounting are planned to be performed in the 1C Accounting 8 program.
In an external program. Activation of this radio button indicates that payroll calculations and personnel accounting are planned to be performed in an external program. Usually this is a specialized program 1C Salary and personnel management 8.

Activating the radio button “In an external program” will block all personnel and settlement documents in the 1C Accounting 8 program. That is, they cannot be used. This allows you to avoid calculation errors resulting from overlapping data from different programs.

Analytical calculation with personnel.

Settlements with personnel can be carried out collectively for all employees or separately for each employee.

For each employee. This radio button must be activated if personnel accounting and salary calculations are performed in the 1C Accounting 8 program. Otherwise, it will be impossible to generate those regulated reports that indicate information for each employee. For example, prepare data for transfer to the Pension Fund.
Summary for all employees. It is advisable to activate this radio button if personnel accounting and salary calculations are performed in an external program, for example, 1C Salary and personnel management 8.

Activating the radio button “For each employee” adds the subaccount “Employees of organizations” to the following accounting accounts.

Account 70 “Settlements with personnel for wages”.
Account 76.04 “Settlements on deposited amounts.”
Account 97.01 “Payroll expenses for future periods.”

On the contrary, activating the radio button “Summary for all employees” deletes the subaccount “Employees of organizations” on these accounts.

Accountants often have a question about which analytics option to choose: “For each employee” or “Summary for all employees.” For calculations in the accounting program itself, everything is usually clear: only “For each employee.”

But for calculations performed in an external program, there are options. And some accountants, without hesitation, choose the first option - “For each employee.” The following arguments are usually given in favor of such a decision.

Salary calculations must be carried out for each employee. Who can argue against this! But the accounting program does not need this information. All detailed calculations for employees are carried out in an external program, for example, 1C Salary and personnel management 8.
It is necessary to generate standard reports in an accounting program. Of course you can, but you shouldn’t kill your accounting program for the sake of it. The 1C Salary and Personnel Management 8 program has many specialized reports on personnel accounting and accruals. Moreover, such reports do not even exist in the accounting program.
It is necessary to prepare and generate regulated reports on payroll calculations. All regulated reports can be prepared in the 1C Salary and Personnel Management 8 program. If desired, the accountant can prepare some of these reports in the accounting program after a consolidated loading of data from the calculation program.
In the accounting program, you must have all the postings for accruals and deductions for each employee. For what?

The following counterarguments can be given against the last argument.

Let us recall that personnel accounting and payroll calculations in the 1C Salary and Personnel Management 8 program assumes that monthly calculation data is uploaded from this program to the 1C Accounting 8 program. Depending on the settings, they will be uploaded collectively or separately for each employee.

Let's assume that employees only have a salary. For this case, the settlement program creates 7 accounting entries for each employee. This includes payroll and personal income tax and 5 entries for insurance premiums. This means that if there are 100 people in an organization, then 8,400 accounting entries need to be downloaded per year.

And, if we add here sick leave, insurance payments, allowances, compensation, bonuses, etc. the number of uploaded transactions will increase even more.

The question arises: why should an accounting program be loaded with unnecessary information every month? Swelling of the information base can lead to a significant decrease in the performance of the accounting program.

Therefore, if there are no serious items to upload with detail by employee, we upload them in summary form. When preparing regulatory reports, if something doesn’t go well in terms of payroll calculations and insurance premiums, the accountant can easily determine where the ears are coming from. Gives instructions to the calculator. It finds errors, corrects them, and uploads the updated data back into the accounting program.

Unfortunately, there are cases when it is impossible to do without detailed unloading. You can find out more about this in the article “ Transferring salaries to banks in the 1C Salary and Personnel Management program 8: there is no salary project».

1.9.Tab “Income Tax”

The “Income Tax” tab is displayed if the “All taxation systems” flag is selected on the “Taxation systems” tab. Having reached this tab, some accountants remain perplexed for a long time. Why are there different income tax rates?

The “Different income tax rates apply” flag.

The general tax rate for income tax in the amount of 20% is established in paragraph 1 of Art. 284 Tax Code of the Russian Federation. In this case, it is distributed as follows.

2 % the tax amount is subject to credit to the federal budget of the Russian Federation.
18 % the tax amount is subject to credit to the budgets of the constituent entities of the Russian Federation.

But it also says that constituent entities of the Russian Federation have the right to lower the tax rate, subject to credit to the budget of the corresponding subject, for certain categories of taxpayers. In this case, the tax rate established by the law of a constituent entity of the Russian Federation cannot be lower than 13.5 percent.

Thus, if multi-company accounting is maintained in the information base and if all organizations of the enterprise are registered in one subject of the federation, then the flag “Different income tax rates apply” must be cleared. In this case, uniform profit tax rates for all organizations are established in the periodic information register “Income Tax Rates”.

This register does not indicate the organization. This indicates that the rates specified in it apply to all organizations of the enterprise. If in the subject of the Russian Federation where all these organizations are registered, a reduced income tax rate is applied, then it is enough to manually replace 18% with the desired value.

A different situation arises when several conditions are met simultaneously.

The program maintains multi-company accounting.
There are at least two enterprise organizations registered in different federal subjects.
These federal subjects have reduced income tax rates.

If all these conditions apply, then you need to set the “Different income tax rates apply” flag. In this case, the income tax rate to the federal budget, as before, is described in the “Income Tax Rates” information register.

Please note that now it does not display rates in the constituent entity of the Russian Federation. The rates of the constituent entities of the Russian Federation are described in another periodic register of information “Rates of income tax to the budget of the constituent entities of the Russian Federation.” The figure shows one possible option for filling it out.

Section “The cost of property and services pre-paid under the agreement in foreign currency is determined as of the date.”

This section is important for those organizations that are engaged in foreign economic activity. For example, they import and/or export goods. In this case, advance payment for purchased or sold property is made in foreign currency. In this case, it becomes necessary to convert foreign currency into rubles.

Federal Law of December 28, 2010 No. 395-FZ in the Tax Code of the Russian Federation in clause 8 of article 271, clause 10 of article 272 and para. 3 clause 316 of the Tax Code of the Russian Federation, additions have been made regarding the accounting of advances denominated in foreign currency. They came into force on January 1, 2010, based on the provisions of paragraph 3 of Art. 5 FZ-395.

Attention . According to these additions, in the case of receipt (transfer) of an advance, income (expenses) expressed in foreign currency are converted into rubles at the rate of the Central Bank of the Russian Federation on the date of receipt (transfer) of the advance.

The procedure for accounting for income and expenses expressed in foreign currency remains the same. Income (expenses) expressed in foreign currency are recalculated for tax purposes into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of recognition of the corresponding income (expense).

In this regard, the radio buttons listed below have the following meaning.

Receipts or sales of property and services. Until December 31, 2009 inclusive, the cost of property and services pre-paid under an agreement in foreign currency was assessed at the exchange rate on the date of receipt or sale of this property and services. In other words, starting from 01/01/2010 this radio button cannot be used.
Receiving or issuing an advance. It is this radio button that must be activated from 01/01/2010. From this date, the cost of property and services pre-paid under the contract in foreign currency is assessed at the exchange rate on the date of receipt or issuance of the advance.

If you do not activate the radio button “Receiving or issuing an advance payment”, then, for example, from 01/01/2010 the document “Sales of goods and services” will generate incorrect transactions.

The “Applies from” attribute automatically indicates the date from 01/01/2010. The program will not allow you to change it to an earlier date. But if accounting in the program began, for example, on 01/01/2011, then you can specify this date. Although this is not necessary.

1.10.Conclusions

Let's summarize.

1.Before filling out the information register “Accounting Policies of Organizations”, be sure to fill out the “Setting up Accounting Parameters” form. The fact is that even for a pure infobase in this form there are default settings. They may not comply with your organizations accounting policies.

2.Some settings in the “Configuring Accounting Parameters” form are not visibly reflected in the “Accounting Policies of Organizations” information register. However, they must be treated very carefully. Otherwise, errors in the information base are very possible.

3.Some settings in the “Setting up accounting parameters” form certainly apply to the accounting policies of all organizations of the enterprise. For example, you refused to account for containers. It's OK. You can open the “Configuring accounting parameters” form again and reconfigure it, that is, specify container accounting.

4.Not all parameters of the “Set up accounting parameters” form are elements of accounting policy. For example, “Container accounting” is not an element of the accounting policy. This means that if records have already been kept in the information base, then after changing the state of the flag, for example, “Container accounting”, there is no need to re-enter the documents.

5.Some parameters of the “Configuring Accounting Parameters” form determine the accounting policy of organizations. For example, the flag “Production of products, performance of work, provision of services.” Therefore, if the state of this flag changes, it is necessary to perform a group re-posting of documents.