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New accounting procedure in non-credit financial organizations. New accounting procedure in non-credit financial organizations Accounting NFO

The program “1C: Accounting for a non-credit financial organization KORP” automates accounting and tax accounting, including the preparation of regulated reporting, common to all types of non-credit financial organizations (NFIs), in organizations using the Unified Chart of Accounts accounting, corresponding to the “Regulations on the Chart of Accounts of Accounting in Non-Credit financial institutions and the procedure for its application" (approved by the Bank of Russia on September 2, 2015 N 486-P), as well as Draft Industry Accounting Standards of the Bank of Russia.

An automatic account opening mechanism is available for use, facilitating the maintenance of analytical accounts and eliminating errors when opening them.

Software product features:

  • Accounting “from document” and typical operations:

    Basic reflection method business transactions in accounting – input of program documents corresponding to the primary accounting documents. Additionally, it is possible to directly enter individual transactions.

  • Maintaining records of several organizations:

    Using the 1C: Accounting non-credit financial organization KORP program, you can keep accounting and tax records of the activities of several organizations using a common information base, including organizations using a chart of accounts corresponding to Order 94n dated October 31, 2000. It is also possible to record for each organization in a separate information base.

    The configuration “Accounting for a non-credit financial organization CORP” supports accounting and tax accounting of the activities of organizations with separate divisions. To reflect transactions between departments allocated to separate balance, are used individual documents"Aviso".

  • Accounting on the chart of accounts of a non-credit financial organization:

    Synthetic and analytical accounting in the program “1C: Accounting for a non-credit financial organization KORP” is carried out using a unified chart of accounts using analytical sections.

    Analytical accounting is carried out both on personal, material or other analytical accounting accounts that systematize detailed information about property, liabilities within each synthetic account, and on synthetic accounts using the subconto mechanism.

    For purposes of analytical accounting on personal accounts, the configuration uses the Analytical Accounts directory. Each second-order balance sheet account has access to an unlimited number of analytical accounts for specified combinations of analytics. In the configuration, it is possible to generate analytical invoices according to specified opening parameters or manually with the help of the user.

  • Accounting for fixed assets and intangible assets:

    Analytical accounting of fixed assets and intangible assets is carried out by operating departments and materially responsible persons. The following accounting operations have been automated:

    • reflection capital investments in OS (NMA);
    • reflection additional expenses for purchase;
    • acceptance for accounting and commissioning of fixed assets (intangible assets), accounting of fixed assets (intangible assets) by inventory numbers;
    • moving the OS in operation;
    • depreciation of fixed assets, intangible assets for depreciation groups and in general for non-credit financial institutions;
    • OS modernization;
    • reflection of the disposal of fixed assets (intangible assets) as a result of the transfer of ownership rights (sale) of fixed assets (intangible assets), as well as write-off of fixed assets (intangible assets);
    • Transfer (receipt) of commissioned fixed assets to a separate division, both allocated and not allocated to a separate balance sheet;
    • accounting for income and expenses associated with the disposal of fixed assets (intangible assets), calculation and recording financial result from disposal of property;
    • OS inventory;
    • formation of output forms: OS-1, OS-2, OS-3, OS-4, OS-6, INV-1, INV-18, INV-22.

    Tax accounting of depreciable property is implemented in accordance with Chapter 25 Tax Code RF.

  • Inventory accounting:

    The following methods for valuing inventories upon disposal are supported:

    • valuation method based on the cost of a unit of inventory;
    • By average cost;
    • at the cost of the first acquisition of inventories (FIFO).

    To support the FIFO valuation method, batch accounting is maintained in inventory accounts. Various options the estimates can be used independently for each non-bank financial institution. In the accounting and tax accounting of an organization, they coincide.

    The assessment method is established by the non-credit financial institution in accounting policy.

  • Inventory control:

    Quantitative or quantitative-total accounting is maintained for warehouses. For the first type of accounting, warehouse balances are available only in quantitative terms, and the valuation of goods and materials for accounting purposes and tax accounting is not related to which warehouse the delivery took place from. With quantitative-cumulative accounting, the valuation of goods and materials for accounting and tax accounting purposes is calculated separately for each warehouse. If there is no need for warehouse accounting, it can be disabled.

    Inventory data in the 1C: Accounting for a non-credit financial organization program is registered and automatically verified with accounting data. Based on the inventory results, the identification of surpluses and write-off of shortages is reflected.

  • Off-system accounting material assets:

    The cost of inventories is included in expenses as a result of their transfer by the responsible person to a non-credit financial institution for the performance of work, provision of services, or on the basis of an appropriately prepared report responsible person about their use.

    Analytical accounting of material assets in operation is carried out according to nomenclature in the context of departments and materially responsible persons. Material assets are assigned inventory numbers at the time of transfer into operation.

    The following operations are automated:

    • transfer of material assets into operation;
    • movement of material assets in operation;
    • write-off of material assets in operation.

    The document “Inventory of Materials in Operation” was developed to reflect the operation of inventory of material assets in operation. Based of this document You can generate a document for recording valuables for off-system accounting, as well as a document for writing off material assets from use.

    To summarize data on the balances and movement of material assets in operation, the Statement of Non-System Accounting report is provided.

  • Cash accounting:

    Accounting for the movement of cash and non-cash funds has been implemented. Supports input and printing of payment orders, receipts and expenses cash orders.

    Transactions for settlements with suppliers, buyers and accountable persons have been automated (including transfer of funds to bank cards employees or corporate bank cards).

    Payment orders for the payment of taxes (contributions) are entered manually or created automatically using specialized processing.

  • Accounting for mutual settlements with counterparties:

    Analytical accounting of settlements with counterparties is carried out according to counterparties, contracts and settlement documents.

    Implemented accounting using paired settlement accounts. For each counterparty (agreement with counterparty), accounts receivable and accounts payable. At the beginning of the operating day, operations begin at personal account having a balance (remainder); if there is no balance, then from an account suitable for the nature of the transaction. When reflected accounts receivable an active paired settlement account will be used; when reflecting accounts payable, a passive settlement account will be used.

    To perform a reconciliation of paired settlement accounts, the document “Reconciliation of paired settlement accounts with counterparties” is provided. When posting a document, the following operations are performed:

    • transfer of the balance opposite to the account attribute (on an active account - a credit balance, on a passive account - a debit balance) to a paired settlement account;
    • transfer of a smaller balance to an account with a larger balance if by the end of the operating day there is a balance on both paired accounts.
  • Accounting for mutual settlements with accountable persons:

    The 1C: Accounting for Non-Credit Financial Organization program automates the accounting of mutual settlements with accountable persons using paired settlement accounts.

    Advance payment is made in the following ways:

    • issuance of cash on account with the condition of full repayment by the accountable person of the debt on the previously received amount of cash;
    • issuance of funds on account by transferring them to plastic card, opened in the name of the accountable person.

    To reflect the accounting of expenses for advance report The document “Advance report” is intended.

    The balance of unused funds is returned by the accountable person to the organization’s cash desk according to the “Cash Receipt” document; compensation for overexpenditure will be reflected in the “Cash Issue” document.

    Analytical records are maintained for each employee who receives cash for the report, and intended purpose accountable amounts.

  • Accounting for income and expenses:

    Accounting for income and expenses complies with the Bank of Russia regulations on the procedure for determining income, expenses and other things total income non-credit financial institutions.

    Accounting for income and expenses is carried out on an accrual basis from the beginning of the year.

    Personal accounts are available by income statement symbols. Moreover, for each symbol (group financial accounting income/expenses) any number of analytical accounting accounts can be opened.

    During the preparation of annual accounting (financial) statements, income and expenses current year are reflected in accounting according to balance sheet accounts No. 710-719, and those relating to the reporting year - according to balance sheet accounts No. 721-729.

    After compiling balance sheet balances as of January 1 from the accounts for accounting for income and expenses, as well as payments from the current year’s profit, will be transferred to the corresponding accounts for accounting for the financial results of the previous year. This operation will be reflected using the “Year Closing” document.

  • Accounting for advances received and paid:

    The main operations for accounting for amounts received at a time, but subject to attribution to expenses (income) in the following reporting periods, have been automated.

    Analytical accounting of accounts for advances received or paid (prepayments) is carried out for each agreement.

    The frequency of write-off of future expenses is supported:

    • monthly,
    • quarterly.

    The frequency of write-offs is determined in the accounting policy of a non-credit financial institution and is not subject to change during the year.

    The following recognition procedure is provided for deferred expenses:

    • by month,
    • by calendar days,
    • in a special order.

    To write off advances paid as expenses of a non-credit financial institution, use the document “Write-off of deferred expenses”.

  • Accounting for events after reporting date:

    Reflection of transactions related to events after the reporting date (“APD”) is carried out in accounting and reporting in accordance with normative act Bank of Russia on the procedure for drawing up the NFO annual report.

  • VAT accounting:

    VAT accounting is implemented in accordance with the norms of Chapter. 21 Tax Code of the Russian Federation. Automated filling of the purchase book and sales book, issuance of adjustment and correction invoices. For VAT accounting purposes, separate accounting is carried out for transactions subject to VAT and those not subject to taxation in accordance with Art. 149 of the Tax Code of the Russian Federation. Amounts of VAT on expenses not specifically related to activities subject to or not subject to VAT, in accordance with Art. 170 of the Tax Code of the Russian Federation are distributed among sales transactions subject to VAT and exempt from VAT.

  • Control of account balances:

    In accordance with the Draft Regulation of the Bank of Russia “On the Chart of Accounts of Accounting in Non-Credit Financial Institutions and the Procedure for Its Application,” in non-credit financial organizations at the end of the day there should be no account balances without an account attribute. It is also not allowed to create a debit balance on passive account or credit active account.

    To control account balances in the 1C: Accounting program for non-credit financial organization KORP, the regulatory procedure “Closing the day” is used. The Assistant provides the ability to automatically perform the following checks:

    • Checking the presence of balances on accounts without an account attribute;
    • Checking the completion of the convolution of paired settlement accounts.
  • Standard accounting reports:

    The configuration provides the user with a set of standard reports that allow you to analyze data on balances, account turnover and transactions in a variety of sections. When generating reports, grouping is configured, information displayed in the report is selected and sorted, taking into account the specifics of the organization’s activities and the functions performed by the user.

Service capabilities:

  • Control and elimination of error situations

    • “1C: Accounting for a non-credit financial organization KORP” has developed means of monitoring the user’s work at various stages of working with the program:

    • control of the correctness and completeness of the entered data;
    • control of balances when writing off (moving) material assets;
    • control of modification and deletion of documents entered before the “date of prohibition of editing”;
    • control of the integrity and consistency of information when deleting data.

    In the program you can download reference books and classifiers:

    • BIC classifier (directory of bank identification codes of payment participants in the territory Russian Federation) from the RBC website;
    • address classifiers of the Federal Tax Service;
    • exchange rates from the RBC website.

Industry solution"1C:Enterprise 8. Accounting for a non-credit financial organization CORP" was developed based on standard solution"1C:Enterprise 8. Enterprise Accounting", ed. 3.0 while maintaining the basic functionality and uses all the advantages of the 1C:Enterprise 8 technology platform version 8.3, including the Taxi interface.

The solution "1C: Accounting for non-credit financial organization KORP" is designed to automate accounting and tax accounting, including preparation tax reporting, common to all types of non-financial organizations (without taking into account the industry specifics of the activities of specific non-financial organizations), in organizations that apply the Unified Chart of Accounts, corresponding to the Regulations on the Chart of Accounts in Non-Credit Financial Institutions and the procedure for its application" (approved by the Bank of Russia on September 02, 2015 No. 486-P), as well as industry accounting standards of the Bank of Russia.

Industry specifics of preparing accounting and tax reporting for individual species NFOs are implemented in industry solutions created on the basis of "1C: Accounting for a non-credit financial organization KORP":

1C: Accounting and management for professional participants market valuable papers;

1C: Pawnshop;

1C: Management of a microfinance organization and a consumer credit cooperative.

For integration with others information systems standard mechanisms of the 1C:Enterprise 8.3 platform are used.

A mechanism for automatic opening of accounts has been implemented, which significantly facilitates the work of maintaining analytical accounts and eliminates errors when opening them.

Accounting "from document" and standard operations

The main way to reflect business transactions in accounting is to enter program documents that correspond to the primary accounting documents. In addition, direct entry of individual transactions is allowed.

Maintaining records of several organizations

Using the program "1C: Accounting for a non-credit financial organization KORP" you can maintain accounting and tax records of the activities of several organizations. "Accounting for a non-credit financial organization CORP" provides the opportunity to use a common information base for maintaining records of several organizations. At the same time, records for each organization can be kept in a separate information database.

In the configuration "Accounting for a non-credit financial organization KORP", accounting and tax accounting of the activities of organizations with separate units.

Accounting on the chart of accounts of a non-credit financial organization

Synthetic and analytical accounting in the program "1C: Accounting for a non-credit financial organization KORP" is carried out using a unified chart of accounts and using analytical sections. The chart of accounts is two-level and strictly regulated. The construction of a chart of accounts is based on a hierarchical structure, where each subsequent level details the previous one. The nomenclature of accounting accounts is classified according to economic content in order to group and summarize information in sections on first- and second-order accounts, based on uniform accounting rules and principles. Accounts are grouped by chapter.


Analytical accounting in the “Accounting of a non-credit financial organization” configuration is implemented by the mechanism of analytical accounting accounts (personal accounts) and using the subconto mechanism. For personal accounts, there is a reference book "Analytical Accounting Accounts". For each second-order balance account, an unlimited number of personal accounts are opened according to the combinations of accounting objects (sub-accounts) established during setup. Personal accounts can be generated in the configuration either according to the specified parameters for opening accounting objects, or created manually by the user.

The mechanism "Closing analytical accounting accounts" has been implemented.


The configuration "Accounting for a non-credit financial organization CORP" allows you to conduct analytical accounting on second-order balance sheet accounts, both summarized and with detail for each element (object) of analytical accounting.

Typical Operations

The mechanism for setting up standard operations has been significantly developed. The settings allow you to create standard operations for any UPS accounts, while it is possible to configure the automatic substitution of analytical accounts according to selected analytics, calculations of various indicators, etc. Entering a periodic set of transactions becomes an easy task.

Accounting for fixed assets and intangible assets

Accounting for fixed assets and intangible assets is carried out in accordance with the Regulation of the Bank of Russia dated September 22, 2015 No. 492-P "Industry standard for accounting of fixed assets, intangible assets, investment property, long-term assets intended for sale, inventories, means of labor and objects of labor received under agreements of compensation, pledge, the purpose of which is not defined, of property and (or) its usable balances, received in connection with the refusal of the insured (beneficiary) from the right of ownership of the insured property, in non-credit financial organizations."

Analytical accounting of fixed assets and intangible assets is carried out by operating departments and facilities. The program allows you to define groups of homogeneous assets for non-current assets, indicating features, and also distribute objects into groups. The following accounting operations have been automated:

Reflection of capital investments in fixed assets (intangible assets);

Reflection of additional acquisition costs;

Acceptance for accounting and commissioning of fixed assets (intangible assets), accounting of fixed assets (intangible assets) by inventory numbers;

Moving the OS into operation;

Calculation of depreciation of fixed assets, intangible assets for individual objects and in general for a non-credit financial organization;

OS modernization;

OS reclassification;

Revaluation and impairment of fixed assets;

Reflection of disposal of fixed assets (intangible assets) as a result of the transfer of ownership rights (sale) of fixed assets (intangible assets), as well as write-off of fixed assets (intangible assets);

Accounting for income and expenses associated with the disposal of fixed assets (intangible assets), calculation and reflection in accounting of the financial result from the disposal of property;

OS inventory;

Formation of output forms: OS-1, OS-2, OS-3, OS-4, OS-6, INV-1, INV-18, INV-22.

The following operations with fixed assets were also carried out in accordance with Bank of Russia Regulation No. 492-P:

Classification of fixed assets by groups of homogeneous assets;

Change estimated liabilities non-credit nature of the OS;

Transfer (receipt) of fixed assets to a branch allocated to a separate balance sheet.

Tax accounting of depreciable property is implemented in accordance with Chapter 25 of the Tax Code of the Russian Federation.

Inventory accounting

Inventory accounting is carried out in accordance with Bank of Russia Regulation No. 492-P dated September 22, 2015 "Industry standard for accounting of fixed assets, intangible assets, investment property, long-term assets intended for sale, inventories, means of labor and objects of labor received under contracts compensation, collateral, the purpose of which is not defined, property and (or) its usable balances received in connection with the refusal of the insured (beneficiary) of the right of ownership of the insured property, in non-credit financial organizations."

The following methods for valuing inventories upon disposal are supported:

Valuation method based on the cost of a unit of inventory;

At average cost;

At the cost of the first acquisition of inventories (FIFO).

To support the FIFO valuation method, batch accounting is maintained in inventory accounts. Various ways assessments can be applied independently for each non-bank financial institution. In the accounting and tax accounting of an organization, the methods for assessing inventories are the same.

The valuation method is determined by the non-credit financial institution in its accounting policies.

Inventory control

Quantitative or quantitative-total accounting is maintained for warehouses. In the first case, warehouse balances are available only in quantitative terms, and the valuation of goods and materials for accounting and tax purposes does not depend on which warehouse they were received from. With quantitative-cumulative accounting, the valuation of goods and materials for accounting and tax accounting purposes is calculated separately for each warehouse. Warehouse accounting can be disabled if it is not needed.

In the program "1C: Accounting for a non-credit financial organization" inventory data is recorded, which is automatically verified with accounting data. Based on the inventory, the identification of surpluses and write-off of shortages is reflected.

Non-systemic accounting of material assets

The cost of inventories is recognized as an expense when they are transferred by the responsible person to a non-credit financial institution to perform work, provide services, or on the basis of a properly prepared report from the responsible person on their use.

Analytical accounting of material assets in operation is carried out according to nomenclature in the context of departments and materially responsible persons. When transferred into operation, material assets are assigned inventory numbers. The following operations are automated:

Transfer of material assets into operation;

Movement of material assets in operation;

Write-off of material assets in operation.

To reflect the inventory operation of material assets in operation, the document “Inventory of Materials in Operation” has been developed, on the basis of which you can create a document for recording assets for off-system accounting, as well as a document for writing off material assets from operation.

To summarize data on the balances and movement of material assets in operation, the “Statement of Non-System Accounting” report is provided.

Cash accounting

Accounting for the movement of cash and non-cash funds has been implemented. It supports entering and printing payment orders, cash receipts and outflows.

Transactions for settlements with suppliers, buyers and accountable persons have been automated.

Payment orders for the payment of taxes (contributions) can be entered manually or created automatically using specialized processing.

Accounting for mutual settlements with counterparties

Analytical accounting of settlements with counterparties is carried out according to counterparties, contracts and settlement documents. Accounting accounts are set up in the directory "Conditions of loans, credits, deposits".

Implemented accounting using paired settlement accounts. Accounts receivable and payable are opened for each counterparty (agreement with counterparty). At the beginning of the operating day, operations begin on a personal account that has a balance (balance), and if there is no balance, from an account corresponding to the nature of the operation. When reflecting accounts receivable - from an active paired settlement account, when reflecting accounts payable - from a passive settlement account.

To perform reconciliation of paired settlement accounts, the regulatory operation “Reconciliation of paired settlement accounts with counterparties” is provided. After the transaction, debit balances remain on active paired accounts, and credit balances remain on passive paired accounts.

The following transactions are provided for mutual settlements with counterparties:

Inventory of settlements with counterparties;

Transfer of settlements with counterparties between the parent organization and the branch allocated to a separate balance sheet.

Accounting for loans, credits and deposits is carried out in accordance with Bank of Russia Regulation No. 493-P dated October 1, 2015 “Industry standard for accounting by non-credit financial institutions of operations for the issuance (placement) of funds under loan agreements and bank deposit agreements.”

To record loan, credit, and deposit agreements, there is a reference book “Conditions of loans, credits and deposits.” The directory, in addition to the main terms of the agreement, contains groups of financial accounting of the principal amount of the loan, interest on the loan, income and expenses. This allows you to make payments on loans and deposits, taking into account the principal amount and interest, income or expenses in one document in separate accounts. Analytical accounts are selected automatically based on directory data.

The terms of loans, credits and deposits are set as subcontos to the corresponding accounting accounts (for example, 20601, 20602).

Accounting for mutual settlements with accountable persons

The program "1C: Accounting for a non-credit financial organization KORP" automates the accounting of mutual settlements with accountable persons using paired settlement accounts.

An advance can be issued in several ways:

Issuance of cash on account, subject to full repayment by the accountable person of the debt on the amount of cash previously received on account;

Issuance of funds on account by transferring them to a plastic card opened in the name of the accountable person.

Reflection in the accounting of expenses according to the advance report is carried out by the document Advance report.

Balance of unused funds accountable person returns to the organization's cash desk according to the Cash Receipt document, compensation for overexpenditure is reflected in the Cash Issue document.

Analytical accounting is maintained for each employee receiving funds on account, as well as for the intended purpose of the accountable amounts.

For settlements between branches and separate divisions, the operation “Transfer of settlements with accountable persons between the parent organization and a branch allocated to a separate balance sheet” has been implemented.

Accounting for income and expenses

Accounting for income and expenses is carried out in accordance with Bank of Russia Regulation No. 487-P dated September 2, 2015 “Industry Standard for Accounting for Income, Expenses and Other Total Income of Non-Credit Financial Institutions.”

Accounting for income and expenses is carried out on an accrual basis from the beginning of the year

Personal accounts are opened according to the symbols of the financial results statement. In this case, for each symbol (financial accounting group of income/expenses) any number of analytical accounting accounts can be opened. OFR symbols are selected from classifiers for insurance companies, non-state pension funds or for securities market participants.

During the period of preparation of annual accounting (financial) statements, income and expenses related to the current year are reflected in accounting on balance sheet accounts No. 710-719, and those related to the reporting year - on balance sheet accounts No. 721-729.

After drawing up the balance sheet, the balances as of January 1 from the accounts for accounting for income and expenses, as well as payments from the current year’s profit, are transferred to the corresponding accounts for accounting for the financial results of the previous year. To reflect this operation, the Year Closing document is used.

Tax accounting is carried out simultaneously with accounting. The norms of the Bank of Russia Regulation dated September 4, 2015 No. 490-P “Industry standard for accounting of deferred assets” are taken into account. tax obligations and deferred tax assets of non-credit financial institutions."

Depending on whether the expense is accepted for taxation or not, the amount of the tax accounting transaction is divided into the principal amount, as well as the amount of permanent or temporary differences. Regular operation"Income Tax Calculation" allows you to convert differences into deferred ones tax assets and liabilities and calculate income tax.

Accounting for future expenses

Accounting for amounts received at a time, but subject to attribution to expenses (income) in subsequent reporting periods in accordance with Bank of Russia Regulation No. 487-P.

Analytical accounting of accounts for advances received or paid (prepayments) is carried out for each agreement.

The configuration supports the following frequency of writing off deferred expenses:

Monthly;

Quarterly.

The frequency of write-offs is determined in the accounting policy of a non-credit financial institution and cannot change during the year.

The following recognition procedure is provided for deferred expenses:

By month

By calendar days

In a special order.

Write-off of advances paid as expenses of a non-credit financial organization is carried out by the regulatory document “Write-off of future expenses”.

Accounting for events after the reporting date

Transactions related to events after the reporting date ("APD") are reflected in accounting and reporting in accordance with the Bank of Russia regulations on the procedure for preparing annual reports by non-credit financial institutions.

VAT accounting

VAT accounting is implemented in accordance with the norms of Chapter. 21 Tax Code of the Russian Federation. Automated filling of the purchase book and sales book, issuance of adjustment and correction invoices. For VAT accounting purposes, separate accounting is carried out for transactions subject to VAT and those not subject to taxation in accordance with Art. 149 of the Tax Code of the Russian Federation. Amounts of VAT on expenses that cannot be clearly attributed to activities subject to or not subject to VAT, in accordance with Art. 170 of the Tax Code of the Russian Federation can be distributed among sales transactions subject to VAT and exempt from VAT.

Control of account balances

In accordance with the Regulations of the Bank of Russia “On the Chart of Accounts of Accounting in Non-Credit Financial Institutions and the Procedure for Its Application,” in non-credit financial organizations at the end of the day there should be no account balances without an account attribute. It is also not allowed to create a debit balance on a passive account or a credit balance on an active account.

Control of account balances in the 1C: Accounting non-credit financial organization CORP program is carried out using the regulatory procedure “Closing the day”. The assistant allows you to automatically perform the following checks:

Checking the presence of balances on accounts without an account attribute;

Checking the completion of the convolution of paired settlement accounts.

Regulatory operations

Routine operations at the user level can be grouped into plans with a certain frequency, each of which contains certain stages. This allows organizations to close any period depending on the organization’s accounting features.

Payroll accounting

Settlements with employees and employees were carried out in accordance with Bank of Russia Regulation No. 508-P:

Accrual wages;

Reflection of wages in EPS accounts.

Integration with "1C: Salary and HR Management 3.0"

Settings have been implemented for loading calculated salary data from the 1C: Salaries and Personnel Management solution version 3.0. Transactions are entered into the document “Reflection of wages in regulated accounting”, which is carried out according to the UPS accounts.

Standard Accounting Reports

The configuration provides the user with a set of standard reports that allow you to analyze data on balances, account turnover and transactions in a variety of sections. When generating reports, the grouping, selection and sorting of information displayed in the report is configured, based on the specifics of the organization’s activities and the functions performed by the user. The account balance sheet can be generated taking into account additional accounts.

Tax reporting

The following configurations are implemented: tax reports, common to all NFOs:

Income tax return;

VAT declaration;

Transport tax declaration;

Property tax declaration;

Land tax declaration.

Automatic completion of income tax return indicators is ensured by filling out user settings. The configuration contains mechanisms for setting indicators intended for filling out an income tax return, as well as established filling parameters common to all types of non-financial organizations. Settings for indicators for filling out income tax returns are performed in the 1C:Enterprise user mode. To reflect industry specific features in the declaration various types NFO and features of the accounting policy of a particular organization, the user can independently supplement the composition of indicators, and determine in the settings of each indicator own composition accounts from the UPS and the list of OFR symbols.

Service capabilities

Control and elimination of error situations

"1C: Accounting for a non-credit financial organization KORP" provides developed means of monitoring the user's work at various stages of working with the program:

Control of the correctness and completeness of the entered data;

Control of balances when writing off (moving) material assets;

Control of modification and deletion of documents entered before the “edit ban date”;

Monitoring the integrity and consistency of information when deleting data.

Loading classifiers and exchange rates

The program provides for downloading reference books and classifiers:

BIC classifier (directory of bank identification codes for participants in settlements on the territory of the Russian Federation) from the RBC website;

Address classifiers of the Federal Tax Service;

Exchange rates from the RBC website.

Data Search

The configuration implements full-text search according to information base data. You can search using multiple words, using search operators, or using an exact phrase.

Control access to credentials

The ability to introduce restrictions on access to the credentials of individual organizations has been implemented ( legal entities), reference data elements, documents. A user with limited access rights does not have the opportunity not only to change in any way, but even to read data that is closed to him.

Online user support

Users of the program can directly, while working with the program, prepare and send to 1C company opinions on the use of the program, contact the technical support department, as well as receive and view responses from the technical support department. Users can also take part in a survey of program users conducted by 1C in order to study problems that arise during operation.

Automatic configuration update

The configuration includes a configuration update assistant that allows you to obtain information about the latest updates posted on the customer support site on the Internet and automatically install detected updates. If an update file has already been received, the assistant allows you to update using an update delivery file (.cfu) or a configuration delivery file (.cf) from any local or network directory.

Scalability and performance

Using the 1C:Enterprise 8.3 platform provides effective work and reliable storage of information when hundreds of users work. Modern three-level system architecture ensures preservation high performance with a significant increase in the load on the system and the volume of processed data. High fault tolerance is achieved through server cluster redundancy, and performance optimization is achieved through dynamic load balancing between clusters. The use of DBMS from world leaders (MS SQL, IBM DB2, Oracle Database, PostgreSQL) allows you to build high-performance and reliable information systems.

System operation options

The platform supports two operating options: file and client-server. In both versions, all application solutions work completely identically.

File version of work

The file version of the work is designed for personal work of one user or work not large quantity users on the local network. In this option, all information base data is located in one file - in a file DBMS.

Client - server version of work

The client-server version of the work is intended for use in work groups or throughout the organization. It is implemented based on a three-tier client-server architecture. In this option, the information base is stored in one of the supported database management systems, and the interaction between the client application and the DBMS is carried out by a cluster of 1C:Enterprise 8 servers.

Work under various operating systems

The main components of the system can run both under the Windows operating system and under the Linux operating system. In addition, the 1C:Enterprise client part can also be run on computers with Mac OS X and Apple iOS operating systems

Users of different devices on different operating systems can work with 1C:Enterprise information bases using any of the client applications. Thick and thin clients are implemented for both Windows and Linux. And the web client runs in an Internet browser environment and is adapted to work with popular browsers.

Cloud technologies

Cloud technologies 1C:Enterprise provide ubiquitous and convenient work with application solutions on various client devices with different operating systems.

At the same time, customers can use devices with low computing power, mobile devices. Clients may not install 1C:Enterprise software on their devices at all, or they may install a lightweight client application that does not require a large amount of resources.

All basic calculations and application logic are implemented in a 1C:Enterprise server cluster, which provides scalability, fault tolerance, dynamic load redistribution and interaction with DBMSs storing application solution data. If necessary, the server cluster can be strengthened by the service infrastructure, which allows you to provide clients with services for using software as a service, keep records of the consumption of these services, carry out general administration of the service, etc.

Construction of geographically distributed systems

1C:Enterprise 8 implements a mechanism for managing distributed information databases, which ensures the operation of a single application solution (configuration) with geographically dispersed databases combined into a multi-level hierarchical structure.

Integration with other systems

Provides integration with external programs domestic and foreign developers (for example, data recognition programs, client-bank systems) and equipment (for example, warehouse data collection terminals, cash registers) based on generally accepted open standards and data transfer protocols supported by the 1C:Enterprise 8.3 platform. For example, it is possible to configure integration with the Salary and Personnel Management 3.0 system.

Topic 1. Bank of Russia as a mega-regulator financial market

1. Authority Central Bank Russian Federation on regulation, control and supervision in the field of financial markets.

2. Unification of the Bank of Russia requirements for accounting (financial) reporting of financial market participants. Unified Chart of Accounts and Industry Accounting Standards for Non-Credit Financial Institutions.

3. IFRS - methodological basis to develop industry accounting standards for credit and non-credit financial organizations.

Topic 2. Rules for maintaining accounting records in non-credit financial institutions

1. Basic principles of accounting in non-credit financial institutions.

2. Unified chart of accounts for accounting in non-credit financial organizations: its structure and transition scheme from the previously used general chart of accounts for accounting.

3. Types of accounts: balance sheet and off-balance sheet; first and second order accounts; active, passive and accounts without account features; accounts trust management; accounts for recording claims and obligations under derivative financial instruments and other contracts for which settlements and delivery are carried out no earlier than the next day; deposit accounts. Characteristics of accounts: purpose of the account, application and correspondence, features of use, organization of analytical accounting.

4. Organization of accounting work. Analytical and synthetic accounting. Numbering system for analytical (personal) accounts. Registers of analytical and synthetic accounting. The procedure for accounting for income and expenses in non-credit financial institutions. Procedure for closing the reporting year.

Topic 3. Accounting procedures individual transactions in selected non-credit financial institutions in accordance with special industry accounting standards

1. Accounting for transactions related to the specifics of the activities of insurers (Industry standard):

  • classification of contracts for insurance operations;
  • assets and liabilities under insurance contracts and investment agreements;
  • income and expenses of the insurer for insurance, coinsurance and reinsurance operations.

2. Accounting for transactions in non-state pension funds (NPF) (Industry standard for accounting for transactions of non-state pension funds related to their activities as an insurer for compulsory pension insurance and activities for state pension provision):

  • classification of contracts on obligatory pension insurance and non-state agreements pension provision;
  • obligations under compulsory pension insurance agreements and non-state pension agreements;
  • income and expenses under compulsory pension insurance agreements and non-state pension agreements.

Topic 4. Standard accounting procedures financial transactions in selected non-credit financial institutions in accordance with general industry accounting standards

1. Accounting for fixed assets, intangible assets, investment property, long-term assets intended for sale, inventories, means of labor and objects of labor received under compensation agreements, collateral, the purpose of which is not defined.

2. Accounting for transactions with securities.

3. Accounting for derivatives financial instruments and hedging

4. Accounting for operations for the issuance (placement) of funds under loan agreements and bank deposit agreements.

5. Accounting for employee benefits.

6. Accounting for operations to raise funds under loan agreements and loan agreements, operations on the issue and redemption of bonds and bills.

7. Accounting for deferred tax liabilities and deferred tax assets.

8. Determination and recording of income, expenses and other comprehensive income.

9. Accounting for reserves – estimated liabilities and contingent liabilities.

10. Accounting for lease agreements.

Topic 5. Preparation and presentation of accounting (financial) statements by non-credit financial organizations

1. General approaches to the preparation of accounting (financial) statements by non-credit financial organizations. The procedure for closing the reporting year: accounting for events after the reporting date.

2. Annual and interim accounting (financial) statements. Composition of annual accounting (financial) statements: balance sheet, financial results statement, statement of changes equity, cash flow statement, notes.

3. Features of the preparation of accounting (financial) statements of insurance organizations and mutual insurance companies.

4. Features of the preparation of accounting (financial) statements of non-state pension funds.

5. Submission of accounting (financial) statements to the Bank of Russia. Correction of data in reporting. Industry accounting standard "Procedure for correcting errors in accounting and accounting (financial) reporting by non-credit financial organizations."

6. Publication of accounting (financial) statements. Mandatory audit, audit report according to annual accounting (financial) statements.

Description

The industry solution “1C: Accounting for a non-credit financial organization KORP” allows you to maintain accounting and tax records simultaneously for several organizations, and it is possible to use both separate and unified information bases. Maintaining records of separate divisions of the enterprise is supported.

The solution will help to:

  • Accounting for fixed assets and intangible assets
    Analytical accounting of fixed assets (fixed assets) and intangible assets (intangible assets) is carried out by operating departments and materially responsible persons.
  • Inventory accounting
    The program provides all common methods for valuing inventories upon disposal.
  • Inventory control
    The program allows you to carry out quantitative or quantitative-cumulative accounting. If inventory control is not required, it can be easily disabled.
  • Non-systemic accounting of material assets
    Accounting will help to perform all operations related to the transfer, movement or write-off of material assets in operation of the enterprise. Convenient reports are available to monitor the movement and balance of valuables.
  • Cash accounting
    Software will help automate the accounting of the movement of both cash and non-cash funds. The user can enter payment orders into the program database and cash receipt orders, print them. The program will help simplify settlements with suppliers and buyers, as well as with accountable persons. It is possible to credit funds to employee bank cards or corporate bank cards.
  • Accounting for mutual settlements with counterparties
    Analytical accounting of settlements with counterparties is implemented in sections by counterparties, contracts and settlement documents.
  • Mutual settlements with accountable persons
    The program allows you to transfer funds (including in advance) both to a bank card and in cash.
  • Accounting for income and expenses
    This type accounting is carried out in the program on an accrual basis from the beginning of the year. For each group of financial accounting of income/expenses, you can open any number of analytical accounting accounts.
  • Accounting for advances received and paid
    The program allows you to write off future expenses on a monthly and quarterly basis. The frequency of write-offs cannot be changed during the year. The recognition procedure for deferred expenses is carried out by month, by calendar day, or in a special manner.
  • Control of account balances
    During a day closing operation, the program automatically checks for the presence of balances on accounts without an account attribute and performs a reconciliation of paired settlement accounts.

The program includes a set of standard financial statements to analyze data on balances, account turnover and transactions in various sections. Reporting can be flexibly customized depending on the needs and specific requirements of the organization.

The solution also has built-in control functionality to prevent errors. Input forms automatically check data for completeness and correctness. When writing off and moving material assets, balances are checked. Setting the “Prohibited editing date” will not allow you to mistakenly or intentionally change/delete documents that are not subject to correction and deletion. The program also monitors the integrity and consistency of information in the database.

If necessary, reference books and classifiers of the BIC, address classifiers of the Federal Tax Service, and exchange rates from the RBC website can be loaded into the information base.

Powerful search system allows you to instantly find any required document in the information base.

A mechanism for dividing access rights for different users has been implemented. Unauthorized access (both correction and reading) to data is completely excluded by the access policy system.

Description
The industry solution "1C:Enterprise 8. Accounting of a non-credit financial organization CORP" automates the maintenance of accounting operations common to all non-credit financial organizations on the Unified Chart of Accounts, regulated Central Bank Russian Federation.
The configuration "Accounting for a non-credit financial organization CORP" was developed on the basis of the standard configuration "Accounting for a CORP enterprise", edition 3.0 on the 1C:Enterprise 8 platform.
The industry solution "1C:Enterprise 8. Accounting for a non-credit financial organization CORP" provides the following capabilities:

  • accounting on a unified chart of accounts in accordance with the Regulations on the Chart of Accounts for Accounting in Non-Credit Financial Institutions and the Procedure for its Application" (approved by the Bank of Russia on September 2, 2015 N 486-P):
  • fixed assets;
  • intangible assets;
  • stocks;
  • means and objects of labor, the purpose of which is not defined, received under compensation agreements, pledges, in connection with the refusal of the insured (beneficiary) of the right of ownership of the insured property;
  • non-systemic accounting of material assets;
  • cash accounting;
  • accounting of mutual settlements with counterparties;
  • accounting of settlements with accountable persons;
  • accounting of income and expenses;
  • accounting for advances (prepayments) received and advances (prepayments) paid;
  • VAT accounting.
  • The solution allows you to reflect in accounting all transactions of a non-credit financial organization, obtain operational and accounting reports.

Possibilities
Accounting "from document" and standard operations
The main way to reflect business transactions in accounting is to enter program documents that correspond to the primary accounting documents. In addition, direct entry of individual transactions is allowed.

Maintaining records of several organizations
Using the program “1C: Accounting for a non-credit financial organization KORP” you can keep accounting and tax records of the activities of several organizations, including organizations using a chart of accounts that complies with Order 94n of October 31, 2000. “Accounting for a non-credit financial organization CORP” provides the opportunity to use a common information base for maintaining records of several organizations. At the same time, records for each organization can be kept in a separate information database.
The configuration “Accounting for a non-credit financial organization CORP” supports accounting and tax accounting of the activities of organizations that have separate divisions. To reflect transactions between divisions allocated to a separate balance sheet, separate “Advice” documents are used.

Accounting on the chart of accounts of a non-credit financial organization
Synthetic and analytical accounting in the program “1C: Accounting for a non-credit financial organization KORP” is carried out using a unified chart of accounts using analytical sections.

Analytical accounting is carried out both on personal, material or other analytical accounting accounts, grouping detailed information about property and liabilities within each synthetic account, and on synthetic accounts using the subconto mechanism.
To maintain analytical records on personal accounts, a directory is provided in the configuration

Analytical accounting accounts. For each second-order balance sheet account, an unlimited number of analytical accounts are opened for specified combinations of analytics. Analytical accounts can be generated in the configuration according to specified opening parameters or created manually by the user.

Accounting for fixed assets and intangible assets
Accounting for fixed assets and intangible assets is carried out in accordance with the Draft Regulations of the Bank of Russia “On the procedure for accounting of fixed assets, intangible assets, investment property, long-term assets intended for sale, inventories, means of labor and objects of labor, the purpose of which is not determined, received under compensation agreements , pledge, in connection with the refusal of the policyholder (beneficiary) of the right of ownership of the insured property, in non-credit financial institutions"
Analytical accounting of fixed assets and intangible assets is carried out by operating departments and materially responsible persons. The following accounting operations have been automated:


Inventory accounting
Inventory accounting is carried out in accordance with the Draft Regulations of the Bank of Russia “On the procedure for accounting of fixed assets, intangible assets, investment property, long-term assets intended for sale, inventories, means of labor and objects of labor, the purpose of which is not determined, received under compensation agreements, pledges , in connection with the refusal of the policyholder (beneficiary) of the right of ownership of the insured property, in non-credit financial institutions.”
The following methods for valuing inventories upon disposal are supported:

  • valuation method based on the cost of a unit of inventory;
  • at average cost;
  • at the cost of the first acquisition of inventories (FIFO);

To support the FIFO valuation method, batch accounting is maintained in inventory accounts. Different assessment methods can be applied independently for each non-credit financial institution. In the accounting and tax accounting of an organization, the methods for assessing inventories are the same.
The valuation method is determined by the non-credit financial institution in its accounting policies.

Inventory control
Quantitative or quantitative-total accounting is maintained for warehouses. In the first case, warehouse balances are available only in quantitative terms, and the valuation of goods and materials for accounting and tax purposes does not depend on which warehouse they were received from. With quantitative-cumulative accounting, the valuation of goods and materials for accounting and tax accounting purposes is calculated separately for each warehouse. Warehouse accounting can be disabled if it is not needed.
The 1C: Accounting for Non-Credit Financial Organization program records inventory data, which is automatically verified with accounting data. Based on the inventory, the identification of surpluses and write-off of shortages is reflected.

Non-systemic accounting of material assets
The cost of inventories is recognized as an expense when they are transferred by the responsible person to a non-credit financial institution to perform work, provide services, or on the basis of a properly prepared report from the responsible person on their use.

Analytical accounting of material assets in operation is carried out according to nomenclature in the context of departments and materially responsible persons. When transferred into operation, material assets are assigned inventory numbers. The following operations are automated:

  • transfer of material assets into operation;
  • movement of material assets in operation;
  • write-off of material assets in operation.

To reflect the operation of inventory of material assets in operation, the document Inventory of Materials in Operation has been developed, on the basis of which you can create a document for recording assets for off-system accounting, as well as a document for writing off material assets from operation.
To summarize data on the balances and movement of material assets in operation, the Statement of Non-System Accounting report is provided

Cash accounting
Accounting for the movement of cash and non-cash funds has been implemented. It supports entering and printing payment orders, cash receipts and outflows.

Transactions for settlements with suppliers, buyers and accountable persons have been automated (including the transfer of funds to employee bank cards or corporate bank cards).
Payment orders for the payment of taxes (contributions) can be entered manually or created automatically using specialized processing.

Accounting for mutual settlements with counterparties
Analytical accounting of settlements with counterparties is carried out according to counterparties, contracts and settlement documents.
Implemented accounting using paired settlement accounts. Accounts receivable and payable are opened for each counterparty (agreement with counterparty). At the beginning of the operating day, operations begin on a personal account that has a balance (balance), and if there is no balance, from an account corresponding to the nature of the operation. When reflecting accounts receivable - from an active paired settlement account, when reflecting accounts payable - from a passive settlement account.
To perform a reconciliation of paired settlement accounts, the document Reconciliation of paired settlement accounts with counterparties is provided. When posting a document, the following operations are performed:

  • transfer of the balance opposite to the account attribute (i.e. on an active account - a credit balance, on a passive account - a debit balance) to a paired settlement account;
  • transfer of a smaller balance to an account with a larger balance, if for some reason by the end of the operating day there was a balance on both paired accounts.

Accounting for mutual settlements with accountable persons
The 1C: Accounting for Non-Credit Financial Organization program automates the accounting of mutual settlements with accountable persons using paired settlement accounts.
An advance can be issued in several ways:

  • issuance of cash on account, subject to full repayment by the accountable person of the debt on the amount of cash previously received on account;
  • issuance of funds on account by transferring them to a plastic card opened in the name of the accountable person.

Reflection in the accounting of expenses according to the advance report is carried out by the document Advance report.
The accountable person returns the balance of unused funds to the organization's cash desk according to the document Cash receipt, compensation for overexpenditure is reflected in the document Cash disbursement.
Analytical accounting is maintained for each employee receiving funds on account, as well as for the intended purpose of the accountable amounts.

Accounting for income and expenses
Accounting for income and expenses is carried out in accordance with the regulations of the Bank of Russia on the procedure for determining income, expenses and other total income of non-credit financial organizations.
Accounting for income and expenses is carried out on an accrual basis from the beginning of the year.
Personal accounts are opened according to the symbols of the financial results statement. In this case, for each symbol (financial accounting group of income/expenses) any number of analytical accounting accounts can be opened.
During the period of preparation of annual accounting (financial) statements, income and expenses related to the current year are reflected in accounting on balance sheet accounts No. 710-719, and those related to the reporting year - on balance sheet accounts No. 721-729.
After drawing up the balance sheet, the balances as of January 1 from the accounts for accounting for income and expenses, as well as payments from the current year’s profit, are transferred to the corresponding accounts for accounting for the financial results of the previous year. To reflect this operation, a document is used Closing of the year.

Accounting for advances received and paid
In the configuration “Accounting for a non-credit financial organization CORP”, the main operations for accounting for amounts received at a time, but subject to attribution to expenses (income) in the following reporting periods, are automated.
Analytical accounting of accounts for advances received or paid (prepayments) is carried out for each agreement.
The configuration supports the following frequency of writing off deferred expenses:

  • monthly,
  • quarterly.

The frequency of write-offs is determined in the accounting policy of a non-credit financial institution and cannot change during the year.
The following recognition procedure is provided for deferred expenses:

  • by month,
  • by calendar days,
  • in a special order.

Write-off of advances paid as expenses of a non-credit financial organization is carried out by a regulatory document Write-off of deferred expenses.

Accounting for events after the reporting date
Transactions related to events after the reporting date (“APD”) are reflected in accounting and reporting in accordance with the Bank of Russia regulations on the procedure for preparing annual reports by non-credit financial institutions.

VAT accounting
VAT accounting is implemented in accordance with the norms of Chapter. 21 Tax Code of the Russian Federation. Automated filling of the purchase book and sales book, issuance of adjustment and correction invoices. For VAT accounting purposes, separate accounting is carried out for transactions subject to VAT and those not subject to taxation in accordance with Art. 149 of the Tax Code of the Russian Federation. Amounts of VAT on expenses that cannot be clearly attributed to activities subject to or not subject to VAT, in accordance with Art. 170 of the Tax Code of the Russian Federation can be distributed among sales transactions subject to VAT and exempt from VAT.

Control of account balances
In accordance with the Draft Regulation of the Bank of Russia “On the Chart of Accounts of Accounting in Non-Credit Financial Institutions and the Procedure for Its Application,” in non-credit financial organizations at the end of the day there should be no account balances without an account attribute. It is also not allowed to create a debit balance on a passive account or a credit balance on an active account.
Control of account balances in the 1C: Accounting program for non-credit financial organization KORP is carried out using the regulatory procedure “Closing the day”. The assistant allows you to automatically perform the following checks:

  • Checking the presence of balances on accounts without an account attribute;
  • Checking the completion of the convolution of paired settlement accounts.

Standard Accounting Reports
The configuration provides the user with a set of standard reports that allow you to analyze data on balances, account turnover and transactions in a variety of sections. When generating reports, the grouping, selection and sorting of information displayed in the report is configured, based on the specifics of the organization’s activities and the functions performed by the user.

Service capabilities
Control and elimination of error situations
"1C: Accounting for a non-credit financial organization KORP" provides developed means of monitoring the user's work at various stages of working with the program:

  • control of the correctness and completeness of the entered data;
  • control of balances when writing off (moving) material assets;
  • control of modification and deletion of documents entered before the “date of prohibition of editing”;
  • control of the integrity and consistency of information when deleting data.
  • the BIC classifier (a directory of bank identification codes for participants in settlements on the territory of the Russian Federation) from the RBC website;
  • address classifiers of the Federal Tax Service;
  • exchange rates from the RBC website.

Data Search The configuration implements full-text search according to information base data. You can search using multiple words, using search operators, or using an exact phrase.

Control access to credentials
The ability to introduce restrictions on access to the credentials of individual organizations (legal entities), elements of reference data, and documents has been implemented. A user with limited access rights does not have the opportunity not only to change in any way, but even to read data that is closed to him.

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