How to set up the 1C Accounting 8.3 information base?

Accounting parameters are settings information base 1C Accounting 8.3, which determine the accounting procedure. In the release "1C: Accounting 8.3" 3.0.43.162 and in later releases, the main part of the accounting parameters is configured through special forms "Setting up a chart of accounts" and "Salary settings", available from the corresponding sections.

In addition, there is a combined form of accounting parameters, which opens through “Administration” – Program Settings – Accounting Parameters. It also configures the printing of articles and the terms of payment from buyers and payments to suppliers.

Setting up a chart of accounts in 1C

(also available through the “Main” section – Chart of accounts – Setting up a chart of accounts). Enables or disables the use of subconto, i.e. analytical sections of accounting on accounting accounts. The names of the links indicate the current settings; to change, you must click the link. Here you can select the following options.

Accounting for VAT amounts on purchased assets

By default, accounting methods are indicated - by received invoices and by counterparties. These settings are predefined and cannot be disabled. In addition, you can enable “By accounting methods”. The setting controls subaccount 19.

Inventory accounting

By default, the predefined parameter “By item” is specified; it cannot be disabled. If necessary, include accounting by batches and accounting by warehouses. For warehouse accounting, you need to choose a method - by quantity and amount or only by quantity. Based on these settings, the “Parts” and “Warehouses” subaccounts can be installed on inventory accounts.

Retail goods accounting

In addition to the predefined parameter “By warehouses”, it is possible to enable accounting by VAT rates and by item (turnover). The setting controls the subaccount on accounts 42.02 and 41.12.

Cash flow accounting

A predefined accounting method has been established – “By current accounts”. It is possible to enable accounting for DS movement items. At the same time, a new sub-account “Cash Flow Items” will appear on the “cash” accounts (50, 51, 52, 55, 57).

Accounting for settlements with personnel

You need to select the required accounting method - consolidated or for each employee. This setting controls the subaccount on accounts 70, 76.04, 97.01.

Cost accounting

You can choose how to account for costs – by department or across the entire organization. In this case, subaccounts are set up on accounting accounts 20, 23, 25, 26.

Salary settings

(also available in the “Salaries and Personnel” section – Directories and settings – Salary settings). The following parameters can be configured here.

General settings

It is necessary to choose in which program the organization takes into account personnel and payroll calculations - in this or in an external one.

In this form indicate the following:

• on the “Salary” tab – select the method of reflecting salaries in accounting; salary payment date; method of accounting for written-off amounts by depositors; data for the FSS pilot project
• on the “Taxes and Payroll Contributions” tab – indicate the type of contribution rate for compulsory insurance(set by default, in case of a “special” tariff, the desired one is selected); parameters for calculating additional contributions; the size of the contribution rate for insurance from NS and PZ; mode of application standard deductions personal income tax floor
• on the “Vacation Reserves” tab – a note about the formation of a vacation reserve (if necessary) and the method for reflecting them in accounting
• on the Territorial conditions tab - if used, indicate the northern allowance, regional coefficient, data on work in special conditions localities

Salary calculation. In the absence of organizations with more than 60 employees, the program supports vacation accounting, sick leave, executive documents, which is enabled using the corresponding flag. Also here you can set up an automatic recalculation of the “Payroll” document and go to the “Accruals” and “Deductions” directories to view or fill out.

Reflection in accounting. The reference books “Methods of accounting wages” and “Cost items for insurance premiums” are available here for configuration accounting salaries and insurance contributions from payroll.

Personnel accounting. The program allows you to choose personnel accounting methods - complete (with the generation of all personnel documents in the program) or simplified (without personnel documents, orders are printed from the employee’s form).

Classifiers. Here are the parameters for calculating insurance premiums (types of income, tariffs, discounts, limit value base) and types of income and deductions for personal income tax.

Buyer payment terms. Payment deadline to suppliers. The terms established here are used unless other terms are specified in contracts or documents.

Printing of articles. The form is used to configure the printing of document forms.

Rates for income tax in 1C 8.3 You can now indicate in the form accessible from the section “Directories” – Taxes – Income Tax:

In earlier releases and versions of the 1C 8.3 program, accounting parameters are configured in the form accessible from the “Main” section – Settings – Accounting parameters:

This is what the configuration form looked like:

Based on materials from: programmist1s.ru

Depending on how records are kept in a separate unit, they can be:

not allocated to a separate balance sheet;

allocated to a separate balance sheet.

Registration of a division with a separate balance sheet is carried out in the directory of organizations. The type “Separate division” is indicated for it. All details are filled in and the head unit is indicated.

The division will have its own checkpoint, and the TIN will be the same for all divisions and the parent company.

After filling out the details, the document is processed and the unit will be reflected in the records.

Mutual settlements settlements between departments

When a division is allocated to a separate balance sheet, a clear idea of ​​accounting in this division appears. Wherein:

document flow and accounting in the department are maintained separately;

Responsibility for maintaining records falls on the employees of the department;

Processing of confidential information occurs within the separation.

The accounting policy will be uniform for all divisions and the parent organization. Agreements are concluded with counterparties on behalf of legal entity, and this is the head unit. Therefore, when registering new contracts, you must indicate the head department in the appropriate field.

Accounting for a separate division is maintained separately. For internal transactions between departments, account 79 is used. Document flow between departments occurs using advice notes.

The following types of advice notes are used:

• according to calculations;

  for other operations.

Some reporting forms use data across the organization.

From the head office the OS is transferred to a separate unit. In the section “OS and intangible assets” there is a corresponding form:

The fields in the document header are filled in:

“Recipient” - indicate to which department the transfer is being made, select from the directory;

"Organization" - the head unit;

“Event” - we indicate that this is an internal movement;

“Settlement account” - all movements will be according to the 79th account.

The fixed assets are entered into the tabular section from the directory; after selecting a tool, the associated accounting and tax accounting data will be automatically filled in.

After this, all data on fixed assets, including depreciation, will relate to a separate division. You can print the advice note by clicking on the button of the same name.

In the opposite situation, when a division transfers fixed assets to the parent company, the movement can be reflected on the basis of a previously created outgoing advice note:

The fields of the document are filled in by analogy with the transfer document. The sender and recipient change places.

Movements of inventories

To move inventory from the head unit to a separate one, a document is drawn up in the “Nomenclature and Warehouse” section. The filling logic is the same as in the previous example.

Information about the transferred inventories is entered into the tabular section, after which you need to fill out the advice note by clicking on the appropriate button.

All data on the cost of goods, batch numbers and invoices can be seen on the “Advice” tab.

If you need to adjust the cost of goods, this can be done manually.

When in accounting policy organizations are setting up that sales are carried out without VAT or zero rate, you will need to fill in the invoice details.

A paper document is printed by clicking the “Advisory Note” button. The operation of moving inventory from a separate division to the head office is carried out on the basis of a previously created document. The fields are filled in similarly, with the sender and recipient changing places.

Settlements with counterparties

To transfer creditor or accounts receivable The document “Outgoing settlement advice” is intended from the head department. You can find it in the “Purchases” or “Sales” sections - depending on what kind of debt is transferred. In one document you can transfer several types of debts under different agreements.

The header of the document is filled out as standard, the following data is entered into the tabular section:

type of debt;

the counterparty and the number of the agreement with him;

settlement document;

accounting account.

For foreign currency debts, you need to check the appropriate box.

The return document is generated based on the incoming advice note, or filled out manually using data from printed forms.

Closing the period

Accounting primary documents is carried out separately for each separate division. Operations to close the month are first performed separately for each division, then for the entire company.

Closing the month for an organization must be done in a database where all the data for each division is available.

If the division applies other income tax rates, this must be reflected in the accounting settings: “Income Tax” tab - activate “Apply different rates income tax."

The head department must have the appropriate settings for all departments. They will be used to calculate income tax for the organization as a whole.

If you decide to keep records by wages in the 1C 8.3 Accounting program, then starting from version 3.0.44.115 it supports division into separate divisions. Please note that this functionality is only available if the organization has up to sixty employees. Basic version 1C does not support such accounting.

In this article we will look at how to configure separate divisions in 1C 8.3 using an example. We will also show the possibility of submitting tax reports separately to different Federal Tax Service Inspectors.

Setting up the program and adding a new unit

First of all, you need to make some preliminary settings. They are located in the “Administration” - “Accounting Settings” section.

In the window that opens, select the “Salary Settings” item.

If you are just starting to keep track of payroll in this program, you need to indicate this in the “General Settings” section. Otherwise, you will not have access to the relevant documents.

In the "Payroll" section, check the box as shown in the image below. It is he who is responsible for the capabilities of payroll accounting for separate divisions.

Now we can begin to create and configure separate units.

Let’s assume that the Kopleksny trading house has a separate division in the city of Klin. To reflect this in the program, we need to set a flag on the item of the same name in the card of this unit.

In the “Tax Inspectorate” section, we can create another Federal Tax Service Inspectorate, to which reports from this division will be submitted. Let's indicate that its number will be 5099. In the future, we will look at how this will look using the example of a personal income tax certificate.

Personal income tax reporting for separate divisions

Before forming any amount on employee wages, it must be accrued. This can be done in the “Salaries and Personnel” - “All Accruals” section.

First, we created a payroll document for August 2017 for the Kompleksny trading house, indicating a separate division in the city of Klin.

Only one employee was included in the tabular section - Vasily Stepanovich Petrov. He worked the entire month, for which he was paid a salary of 60,000 rubles.

Let’s assume that this employee also works in the head division of the Kompleksny trading house, which is not separate. In August 2017, he also worked the entire month and received a salary of 80,000 rubles.

It turns out that employee Vasily Stepanovich Petrov worked simultaneously in both the head office and a separate unit. Let's consider how these data will be reflected in the 2-NDFL certificate, which can also be found in the “Salaries and Personnel” section.

In the form of generating a certificate, we need to select which Federal Tax Service it is intended for. In the “OKTMO/KPP” field we will indicate the data of the inspection that we indicated earlier in the separate unit card. We will generate a report for 2017, in which the above accrual was made.

As you can see in the figure below, this certificate contains only one line with information about the employee - V.S. Petrov. At the same time, please note that the amount is only 60,000 rubles. The fact is that even though two accruals were made for him, separate reporting is submitted to another tax office.

The printed form of this certificate will also reflect the Federal Tax Service code – 5099.

When selecting other OKTMO/KPP for which there were accruals, our employee will also appear in the tabular section, but with an amount of 80,000 rubles. This data was downloaded from the head office payroll.

Thus, the 1C: Accounting program allows us to keep records and submit tax reports for separate divisions to different tax inspectorates. This mechanism fully complies with the requirements of current legislation.

Chulkov N.G.
expert of the Russian Tax Courier magazine, publication prepared with the participation of specialists from the Federal Tax Service of Russia

Accounting in organizations with separate divisions

Separate units regardless of their location, they apply the accounting methods that the organization has chosen in accordance with accounting policy. This is stated in paragraph 10 of PBU 1/98 “Accounting policies of the organization.”

The organization's working chart of accounts is drawn up in such a way that transactions with separate divisions can be taken into account. For these purposes, it must provide the necessary accounts and subaccounts.

Primary accounting documents are drawn up on behalf of or in the name of the organization, since it is it, and not its division, that acquires the rights and obligations in all transactions.

The accounting policy may additionally determine the procedure for distributing expenses between the organization and its divisions.

Here it is necessary to take into account the possibility of documenting all transactions. Therefore, an appendix to the order on accounting policy may be, for example, a provision on internal accounting and reporting of separate divisions. Wherein important acquire the rules and schedule of document flow between the organization and its separate divisions.

The organization of accounting and recording of primary documents largely depends on whether the accounting of property and business transactions a separate division on a separate balance sheet.

Separate divisions without a separate balance sheet

Divisions whose volume of operations and number of employees are insignificant, as a rule, are not allocated to a separate balance sheet. They usually do not have their own bank account. All monetary and material resources these units receive from the parent organization.

Separate divisions without a separate balance sheet do not have own accounting department(accountants) and do not maintain accounting records. Primary accounting documents prepared in the division are transferred to the accounting department of the parent organization. The deadlines for such transfer are established by internal regulations. The organization's accounting department processes these documents and reflects them in accounting.

If such a department does keep records, it is limited, as a rule, only to the processing and systematization of primary documents.

Nevertheless, the parent organization must provide separate analytical accounting of business transactions of separate divisions that do not have a separate balance sheet. To do this, all operations of the division must be accounted for in separate subaccounts of the working chart of accounts established in the accounting policies of the organization.

Separate divisions on a separate balance sheet

A separate balance sheet should be understood as a list of indicators that an organization establishes for its separate divisions. The organization determines a specific list of such indicators independently. This was stated in a letter from the Department tax policy Ministry of Finance of Russia dated March 29, 2004 No. 04-05-06/27.

The department, which is allocated to a separate balance sheet, must have an accountant (accounting) on ​​staff. He is entrusted with accounting and reporting. Moreover, accounting in such a division is separate from the parent enterprise. We also note that those divisions that are identified are allocated to a separate balance sheet Civil Code, that is, branches and representative offices.

The working chart of accounts of a division allocated to a separate balance sheet is formed based on the specifics of such a structure. It typically does not involve accounts that are relevant to the company as a whole. For example, count 80 " Authorized capital", score 84 " retained earnings”, account 75 “Settlements with founders”, etc.

To summarize information on settlements with separate divisions allocated to a separate balance sheet, the organization uses account 79 “Intra-business expenses”. Subaccounts 79-1 “Settlements for allocated property” and 79-2 “Settlements for current operations” can be opened for it.

In addition to these sub-accounts, others can be opened, for example, the sub-account “Calculations for tax obligations"or the sub-account "Calculations for profit distribution".

Analytical accounting for account 79 is carried out separately for each separate division of the organization, allocated to a separate balance sheet.

Let's look at what has been said with an example.

EXAMPLE

Mir LLC has two separate divisions - construction sites No. 1 (SU-1) and No. 2 (SU-2). SU-1 is allocated to a separate balance sheet and has a current account in the bank at its location. SU-2 does not have a separate balance and account.

Let’s assume that Mir LLC handed over a concrete mixer to SU-1. Its cost according to accounting data is 120,000 rubles, the amount of depreciation accrued on it is 40,000 rubles.

Mir LLC also purchased materials in the amount of 118,000 rubles. (including VAT - 18,000 rubles). Materials worth 50,000 rubles were transferred to each unit.

The accountant of Mir LLC created the following analytical subaccounts in accounting for account 10:

10-1-1 - “Main company materials”;

10-1-2 - “Materials SU-1”;

10-1-3 - “Materials SU-2”.

The following entries were made in accounting:

at Mir LLC

DEBIT 79-1 CREDIT 01

120,000 rub. - the concrete mixer was transferred to a separate unit SU-1;

DEBIT 02 CREDIT 79-1

40,000 rub. - the amount of depreciation on the concrete mixer was transferred to a separate division;

DEBIT 10-1-1 CREDIT 60

100,000 rub. (RUB 118,000 – RUB 18,000) - materials were entered into the warehouse;

DEBIT 19 CREDIT 60

18,000 rub. - VAT on materials is taken into account;

DEBIT 79-1 CREDIT 10-1-1

50,000 rub. - materials were transferred to SU-1;

DEBIT 10-1-3 CREDIT 10-1-1

50,000 rub. - materials were transferred to SU-2;

at construction site No. 1 (SU-1)

DEBIT 01 CREDIT 79-1

120,000 rub. - received a concrete mixer from the head office;

DEBIT 79-1 CREDIT 02

40,000 rub. - the accumulated depreciation on the resulting concrete mixer is taken into account;

DEBIT 10-1-2 CREDIT 79-1

50,000 rub. - a batch of materials was received from the organization.

Financial statements

The performance indicators of departments should be taken into account when generating reporting for the organization as a whole. This is established by paragraph 33 of the Regulations on accounting and financial reporting in the Russian Federation. This document approved by order Ministry of Finance of Russia dated July 29, 1998 No. 34n.

Separate divisions, which are allocated to a separate balance sheet, represent internal financial statements. These data are used in the formation of quarterly and annual reports the entire organization. Such reporting is prepared in accordance with the forms provided for the organization as a whole.

When preparing financial statements, an organization needs to analyze the indicators of account 79. To do this, compare the debit balances of each subaccount of the head office with the credit balances of the corresponding subaccounts of the divisions. They must match. Similarly, the credit balance of the head office must also match the debit balance of the division. After reconciling the balances on the subaccounts, the organization’s accounting department cancels them out and does not include them in the financial statements.

Balances in all other accounts of the separate division increase the corresponding balance in the balance sheet of the parent enterprise. Performance indicators of a separate division for reporting period are added line by line to the corresponding data obtained for the parent organization.

This procedure is used not only when drawing up a balance sheet, but also when creating other forms of reporting for an organization: profit and loss statement, capital flow statement, cash flow statement.

Tax accounting in organizations with separate divisions

Branches, representative offices and other separate divisions are not independent taxpayers. They only fulfill the duties of parent organizations for the payment of taxes and fees at their location (Article 19 of the Tax Code of the Russian Federation). For some taxes, separate divisions also submit reports to the tax authorities at the place of their registration.

The fact that an organization has separate divisions has a significant impact on the procedure for calculating, paying taxes and submitting reports. Therefore, every enterprise with an extensive territorial network takes this into account when developing accounting policies for tax purposes.

When forming an accounting policy, you need to pay attention to those elements that will affect the taxation procedure for separate divisions. These elements include the following:

Moment of determination tax base when selling goods (works, services);

Selecting an indicator for calculation tax amounts, paid at the location of the separate division;

Choosing a tax payment method;

The procedure for preparing documents that will subsequently be accepted for tax accounting, as well as the timing of their submission to the head office;

Types and forms of maintaining tax registers.

Note that the procedure for drawing up documents accepted for tax accounting is in many ways similar to the procedure for drawing up primary documents in accounting. As in accounting, it primarily depends on whether a separate division is allocated to a separate balance sheet or not.

Corporate income tax

The tax base for income tax is calculated for the organization as a whole. It is then distributed between the head office and separate divisions. IN federal budget the tax is paid at the location of the head office without distribution among divisions. Paying tax in regional budget carried out both at the location of the parent organization without its separate divisions, and at their location.

Tax distribution is made based on the share of the tax base attributable to each separate division. This share is calculated in accordance with paragraph 2 of Article 288 of the Tax Code of the Russian Federation. Note: if an organization has several separate divisions on the territory of one constituent entity of the Russian Federation, then from January 1, 2006, profit distribution for each of them may not be made. This is permitted by Articles 1 and 8 of Federal Law No. 58-FZ dated 06.06.2005.

The organization submits at its location tax return with the distribution of tax amounts among separate divisions (clause 5 of Article 289 of the Tax Code of the Russian Federation). At the location of each of the separate divisions, reporting is presented in an abbreviated form. It only includes title page, subsections 1.1 and 1.2 of section 1, as well as Appendix No. 5a to sheet 02 of the declaration.

Value added tax

VAT is paid centrally for the entire organization at the place of its registration in tax authority(Clause 2 of Article 174 of the Tax Code of the Russian Federation). Reporting is also submitted only at the location of the organization in accordance with paragraph 5 of Article 174 of the Tax Code of the Russian Federation.

Invoices are issued by separate units on behalf of the organization. They indicate the address of the organization and its TIN, as well as the checkpoint of the unit.

In general, throughout the organization it is necessary to adhere to a uniform numbering of primary documents. At the same time, it is allowed to assign to each number the index of the department that issued the invoice. Journals of issued and received invoices, purchase books and sales books are maintained by departments in the form of sections of unified accounting journals, unified purchase and sales books of the organization. During the reporting period, separate divisions submit these sections to the head division.

The procedure for preparing invoices, books of purchases and sales by divisions must be reflected in the accounting policies of the organization for tax purposes.

Excise taxes

The procedure for calculating and paying tax depends on what excisable goods it is paid for.

On alcoholic products, excise taxes are paid at the place of sale from the excise warehouse (paragraph 1, paragraph 4, article 204 of the Tax Code of the Russian Federation).

For petroleum products - at the location of the parent organization and the location of separate divisions. In this case, the share of the tax that falls on the separate division is calculated. It is defined as the share of the volume of petroleum products sales (in physical terms) by a division in the total volume of petroleum products sales for the organization as a whole. This is indicated by paragraph 2 of paragraph 4 of Article 204 of the Tax Code of the Russian Federation. If all divisions and organizations are located on the territory of one constituent entity of the Russian Federation, excise taxes may be paid entirely by the head office. Paragraph 4 of paragraph 4 of Article 204 of the Tax Code of the Russian Federation allows you to do this.

For other excisable goods, the tax is paid at the place of their production (paragraph 1, paragraph 4, article 204 of the Tax Code of the Russian Federation).

Excise tax declarations are submitted at the location of the parent organization and separate divisions. For divisions (including the head office), data is indicated regarding the operations they carry out that are recognized as an object of taxation (paragraph 1, paragraph 5, article 204 of the Tax Code of the Russian Federation).

Personal income tax

Russian organizations are recognized as tax agents: individual entrepreneurs and permanent missions foreign organizations, bar associations, law offices and lawyer consulting. This is defined by paragraph 1 of Article 226 of the Tax Code of the Russian Federation.

According to Articles 226 and 230 of the Code, tax agents are required to keep records of income paid to individuals, calculate the tax base and tax amount, withhold and transfer the withheld tax to the budget.

Tax agents - Russian organizations with separate divisions are required to transfer calculated and withheld personal income tax amounts at its location, and in relation to calculated and withheld taxes from employees of separate divisions of this organization - at the location of each separate division.

At the same time, a separate division of the organization can independently maintain accounting records and pay income to its employees, keep records of these incomes, and calculate the tax base and tax amount. In this case, a separate division of the Russian organization will withhold and transfer the tax. The organization must delegate all these powers to a separate unit.

Tax agents submit to the inspectorate at the place of their registration information about the income of individuals and the amounts accrued and withheld in tax period taxes. Information is submitted annually no later than April 1 of the year following the expired tax period.

A Russian organization that has separate divisions must provide information on income paid to individuals to the tax office at the place of its registration in relation to those individuals (including employees of separate divisions) whose source of payment of income it is.

If a separate division independently performs the duties of a tax agent, then information about the income that such division paid to individuals is submitted to the tax office at the location of the separate division.

Accordingly for each individual the certificate in form No. 2-NDFL indicates the OKATO code - the code of the territory of the municipality to whose budget the tax is transferred.

Unified social tax

The procedure for calculating and paying UST by organizations that include separate divisions depends on the powers vested in these divisions.

If a division has a separate balance sheet, current account and accrues payments and other remunerations, then it must fulfill the organization’s obligations to pay taxes (advance payments). He is also responsible for submitting calculations and declarations under the Unified Social Tax at his location. This is indicated by paragraph 8 of Article 243 of the Tax Code of the Russian Federation. The UST amounts paid by divisions are determined based on the size of the tax base related to this division.

In cases where separate divisions are not allocated to a separate balance sheet, the head office independently calculates, pays tax and submits declarations at the place of its registration.

Property tax

If separate divisions have fixed assets on a separate balance sheet, then they pay property tax at the location of the separate division. Tax returns are also submitted at the location of this separate division (Article 384 of the Tax Code of the Russian Federation). Currently, the data reflected in the declaration, which is submitted to the inspectorate at the location of the separate unit, is not indicated in the declaration submitted at the location of the organization.

Transport tax

The procedure for calculating and paying transport tax depends on where the vehicle is registered (Clause 1, Article 363 of the Tax Code of the Russian Federation). The organization submits a declaration and pays transport tax in the region where the vehicle is located and registered by the relevant authorities that carry out state registration Vehicle. This may be in the region where the head office is located, or at the location of a separate division of the organization in another region.

Land tax

Tax and advance payments are paid to the budget at the location of land plots recognized as objects of taxation (clause 3 of Article 397 of the Tax Code of the Russian Federation).

The organization must pay tax and submit a tax return:

At the location of the head office in relation to the land plot at the location of the organization;

At the location of the separate subdivision relative to the land plot provided to this subdivision;

By location of the object real estate. Please note that in this case, neither the head office nor a separate division may be located at the specified location.

Moreover, if the specified land are in the same municipal entity(ies), the taxpayer has the right to pay tax and submit one tax return to the tax office in charge of which the given municipality is located. municipality(education). This provision applies to Moscow, as well as other constituent entities of the Russian Federation, in which land tax fully credited to the regional budget.

For more information about the characteristics of a separate unit and the procedure for its registration, see the article by M.S. Polyakova “The workplace as a separate unit // RNA, 2005, No. 11. - Note edit.

For more information on the procedure for paying taxes and advance payments and filling out declarations by separate divisions, see articles by N.A. Romakhova “Calculation of the profit share of a separate division”, E.V. Selina “Separate divisions: filling out a declaration”, S.V. Sharova “An organization creates a branch: how to calculate income tax” and I.N. Sbitneva “How to calculate income tax upon liquidation of a separate division” // RNA, 2005, No. 7, 11 and 15. - Note edit.

On the procedure for issuing invoices by separate divisions, see letters from the Ministry of Taxes and Taxes of Russia dated May 21, 2001 No. VG-6-03/404 “On the use of invoices for VAT calculations” and dated August 26, 2004 No. 03-1-08/1880/ 18@ “On the procedure for filling out invoices.” - Note edit.

For more information about this, see the article by O.V. Khritinina “Property tax declaration in organizations with separate divisions” // RNA, 2005, No. 8. - Note edit.

A manager in a company that includes several divisions has to set production plans for them, compare performance results, costs incurred, etc. Management tasks require the application used to provide the ability to maintain a variety of analytical accounting with the creation of cross-sections of sales links or stages of the production process. The 1C.UNF configuration provides accounting settings that allow you to characterize the activities of each site individually, i.e. set up accounting of various indicators by division in the UNF.

Accounting parameters are set in the “Company / Settings / More” section more possibilities" The user should pay attention to the “Multiple departments” switch. After setting the flag, the application will require the user to indicate the department when completing documents.

The developers claim that checking the checkbox is available at any time. Removing the option at the same time is prohibited if there are documents with reference to a division of the enterprise.

The list is stored in the “Divisions” directory, which is accessed in the “Company” section. In a typical default configuration, it consists of six elements:

• Administration;
• Accounting;
• Marketing and sales;
• Projects and service;
• Production (workshop);
• Supply and procurement.

The directory can be expanded at the user's request. When creating an element, the user should specify its parameters on the “Main” tab:

• Name;
• Group;
• Organization;
• Group of fields “Addresses and telephone numbers”;
• Hyperlink “View and edit parameters for automatic inventory transfer.”

Using the hyperlink on the form, the user will open a dialog for setting default values ​​that will be used by the system to fill out fields in documents. The entered values ​​affect the completion of the “Inventory Transfer”, “Production” and “Picking Order” documents. The user has access to the following field settings:

• “Write off from” – determines the department from which inventory will be written off;
• “Recipient” - indicates the structural unit where the reserves are received;
• “Waste recipient” – establishes the department where returnable waste belongs;
• “Write off as expenses. Write off from” – indicates the structural unit and cell to which the expenses will be allocated;
• “Transfer into operation. Write off from” – Direction of receipt of inventories into operation;
• “Return from service. Recipient” – determines the subject of receipt of inventories returned from use.

The “Reports” tab is available in the window, where this category contains reporting forms that are important in the context of the organizational and structural units of the enterprise. By switching to the form from a directory element, the user receives an installed filter corresponding to the department, and is freed from the need to do this manually.

Where and how 1C.UNF uses analytics by division

1C.UNF allows for operations and grouping of summary data by department:

• When planning sales, monitoring and analyzing the implementation of plans in trade organizations;
• To account for the release of products and semi-finished products, transfer of products between departments manufacturing enterprises;
• For the purpose of distributing income and expenses, as well as organizing the accounting of invoices and business expenses;
• For detailed analysis financial result enterprises.

Sales planning and control

For managers managing a network of retail outlets, the 1C.UNF application offers opportunities to compare completed sales.

To organize accounting in the “Divisions” directory, you need to enter records corresponding to trade points and combine them into a group. Declaring a directory item assigned to a group is done through the “Move to group” context menu item.

The expected indicators of retail outlets are documented in the application with the document “Sales Plan”. When registering sales, the documents indicate the division that made the sale. The corresponding field is usually located on the “Advanced” tab.

Based on the results of the period, the manager has the opportunity to evaluate the implementation of established plans, for example, by viewing the “Plan-actual sales analysis” report. For getting comparative characteristics At various points, the report requires the user to make additional settings.

Production reporting

For manufacturing companies, the application provides for the construction of plans and reporting on their implementation in the form of a “Plan-actual analysis of production” form. In addition, the group of production reports includes:

• Output;
• Production orders;
• Supplies suitable for processing;
• Remaining goods in warehouses;
• And other forms.

When generating reports, subject to additional settings, the department affiliation parameter specified in the document when performing the operation can be used.

Analysis of production and economic indicators

A set of configuration reports allows you to analyze the production organization, identify its weaknesses and, if necessary, improve the process.

As an example, a report on the cost of services has been generated with the formation of analytics on the share of each division in the final figures. This grouping of data allows you to compare wage costs in different departments, material costs in similar production areas, etc.

Analysis of income and expenses

By generating reports in 1C.UNF that illustrate the dynamics of the company’s income and expenses, the user has the opportunity to make settings so that the final data is reflected by division.

When setting up some reporting forms, the “Divisions” directory is presented under the name “Structural Units”, but this does not cause any particular inconvenience due to the fact that the names from which the user selects are intuitive.

Returning to the example of stores, let’s create a report on income and expenses. Let's add the name of the structural unit to the number of output data and move it to a higher position high level groups.