* 1C: Enterprise Trade Management UT 11.1.6.26, which works as a front at the cash desks in retail stores, where terminals do not work by default of our settings - you have to fill in the amounts both in the program and in the terminal itself.
* VX 820 acquiring terminal from Sberbank, issued by Sberbank for development and testing under the SPASIBO project.
First of all, let's connect the terminal so that it works with its built-in programs like UpWin.exe. The terminal in our case is connected via a USB adapter
- The terminal is not yet connected to the computer. From Sberbank, we have the \sc552 folder. Inside there is a \Vx_1.0.48_B3 folder. Here we run the file silence.bat
We are waiting for the driver to be installed. After that, we connect the terminal to the computer. The terminal itself will look for something else in Windows Update and install something.
- Now you need to check on which port the terminal is installed. The ports must match as in the task manager for the device on the COM port
To check in this program, go to the menu Options - Read from the terminal - everything should be successfully read. Now you need to in the file settings. was the correct COM port. In our case, the settings are:
EnableUSB=1
ComPort=13
- Run cmd as system administrator and register components from this bin folder - SBRF.dll and SBRFCOM.dll
Here we go to the menu Maintenance - Load parameters - Select the view file<НомерТерминала>.tlv and upload it.
- We launch 1C and go to Administration - RMK and Equipment - Connected equipment - Acquiring terminals - Create.
- Next, configure this element by clicking the Settings button
Be sure to reselect the Model, Slip Check Width and Partial Cut Symbol Code. We write the element. Without this shamanism, the current version of UT 11,1,6,26 will not work!!!
- Let's create a fiscal registrar. RMK and Equipment - Connected equipment - Fiscal registrar - Create. We select the driver of our equipment. For example - an emulator from 1C. Do not forget to configure the element later by clicking the Configure button and install the driver
- Let's set up the current workplace of the cashier: Administration - RMK And equipment - RMK settings for the current workplace
- Let's create an acquiring agreement: Finance - Settings and directories - Acquiring agreements - Create. Fill in all the details, write down and in the card of this agreement follow the link "Acquiring terminals" and create the appropriate element in which you indicate the type of cash desk: Cashier and select the appropriate fiscal registrar, and in the Equipment field select the appropriate terminal equipment
- Now we go to RMK and try to make payment by card during the sale. If the “Authorization of the operation” window appears with the choice of the type of payment card, then everything is set up correctly and when you click on Perform the operation, the terminal should switch to the mode of accepting a card with the specified amount
You will not surprise anyone in our time with calculations made by means of bank cards (acquiring). Acquiring is widely used not only by large trade organizations but also small businesses and individual entrepreneurs. For information on how acquiring operations are supported in 1C: Accounting 8, edition 3.0, including for VAT accounting purposes, read the article by 1C experts.
The concept and parties to the acquiring agreement
Despite the fact that the practice of concluding an acquiring agreement today is quite extensive, in Civil Code The Russian Federation does not have a chapter dedicated to this treaty. The concept of an acquiring agreement is contained in clause 1.9 of the Regulation of the Bank of Russia dated December 24, 2004 No. 266-P "On the issue of payment cards and operations performed using them" (hereinafter - Regulation No. 266-P). The terms "acquirer" and "acquiring" are contained in the Glossary of Terms Used in Payment and Settlement Systems (Committee on Payment and Settlement Systems of the Bank for International Settlements) (Basel, Switzerland, 01.03.2003). Many dictionaries offer an alternative spelling for this term - "acquirer". According to established practice in regulations Russian Federation the spelling “acquirer” is more commonly used, the same spelling is used in the program.
The acquiring agreement is concluded between credit institution(acquiring bank) and organization ( individual entrepreneur), which sells goods (works, services). The acquiring agreement is mixed deal, containing elements of a bank account agreement, lease, intermediary agreement, etc.
The essence of the acquiring agreement is that the bank provides an organization or individual entrepreneur with the opportunity to accept payment from customers using payment (plastic) cards. At the same time, payment cards do not have to be issued by the same bank. To receive payment plastic cards a special electronic software and hardware device (POS-terminal) is required, which is provided by the bank and installed at the cashier's workplace.
Depending on certain conditions in various banks cash, received from the buyer, can be credited to the organization's account within 1 to 3 business days.
Under the acquiring agreement, funds can not only be accepted, but also issued to bank card holders. As a rule, ATMs and special terminals with the function of issuing cash are used for this.
The bank charges a fee for acquiring services. Usually, the commission is a certain percentage of the amount of payment accepted from the client. The specific amount of the commission is set by the bank individually for each organization with which the contract is concluded. When determining the amount of such a commission, the bank takes into account the turnover of the organization, its scope of activity, region and many other factors.
In some cases (as a rule, if the average turnover of funds in an organization is small), banks may require the establishment of a fixed rent for using your equipment instead of charging interest. This amount is fixed in the acquiring agreement.
Acquiring allows you to attract more customers, since for many of them the ability to pay by card is an advantage due to its convenience. In addition, using non-cash payments, you can reduce the costs and expenses associated with the movement of cash (for example, the cost of collection).
Which merchants are required to accept payment cards
In accordance with Article 16.1 of the Law of the Russian Federation of February 7, 1992 No. 2300-1 “On Protection of Consumer Rights”, the seller (executor) at the choice of the consumer is obliged to ensure the possibility of paying for goods (works, services) both by cash and by using national payment instruments .
The obligation to ensure the possibility of payment using national payment instruments does not apply to organizations and individual entrepreneurs whose income from the implementation entrepreneurial activity behind last year do not exceed the limit values established for micro-enterprises. Decree of the Government of the Russian Federation No. 265 dated April 4, 2016 (effective from August 1, 2016) sets the limit values for micro-enterprises in the amount of 120 million rubles.
National payment instruments are payment cards and other electronic means of payment provided to customers by participants in the national payment card system (NSPK) in accordance with the rules of this system (part 2 of article 30.1 federal law dated June 27, 2011 No. 161-FZ “On the national payment system"). Currently, a national payment instrument is being introduced - the Mir payment card. Detailed information O national system payment cards can be found on the NSPK website.
As the Mir payment card spreads, the seller (if he does not fall under the exception) does not have the right to refuse his buyers to pay for goods (works, services) using this payment instrument. Refusal entails imposition administrative fine on officials and IP in the amount of 15 thousand rubles. up to 30 thousand rubles, for legal entities- from 30 thousand rubles. up to 50 thousand rubles. (part 4 of article 14.8 of the Code of Administrative Offenses of the Russian Federation).
Making settlements with buyers using payment cards does not relieve the seller from the obligation to use cash register equipment (CRE) (part 2, article 5 of the Federal Law of May 22, 2003 No. (or) settlements using payment cards”; letters of the Federal Tax Service of Russia dated 11.08.2014 No. AS-4-2/15738, the Ministry of Finance of Russia dated 20.11.2013 No. 03-01-15/49854). In addition to the cash receipt, the buyer needs to issue a document confirming payment using a plastic card, the so-called slip (clause 6 of Decree of the Government of the Russian Federation of July 23, 2007 No. 470 “On Approval of the Regulations on the Registration and Use of Cash Registers Used by Organizations and Individual Entrepreneurs ").
Support for acquiring operations in "1C: Accounting 8" (rev. 3.0)
In order for the accounting of acquiring operations to become available to the user, he will need to enable the appropriate functionality of the program. The functionality is configured by the hyperlink of the same name from the section Main. Bookmark Bank and cash desk flag must be set Payment cards(Fig. 1).
This functionality enables customers to pay for goods and services not only with payment cards, but also with bank loans.
To enable the ability to use your own and third-party gift certificates on the tab Trade flag should be set Gift certificates.
Rice. 1. Setting up the functionality of the program
Payment by payment cards (payment with a bank loan) can be reflected in the accounting system using the following documents:
- Payment by payment card ( chapter bank and cash desk) with types of operations Payment from the buyer And Retail revenue.
- Retail sales report (Sales section).
Type of operation Payment from the buyer is intended to reflect the payment made by the representative of the counterparty using a payment card under the agreement in case of wholesale. The total amount of payment received reflected in the document Payment by payment card, can be distributed for accounting under several contracts or under several settlement documents.
Type of operation Retail revenue is designed to reflect the amounts of payments by bank cards accepted per day by a non-automated outlet (NTT). The total amount of payment received can be allocated to be accounted for by different rates VAT.
Document Retail sales report should be used to reflect bank card payments at an automated retail outlet (ATT)
To reflect information about the acquiring bank and the acquiring agreement in documents Payment by payment cards And Retail sales reports serves as props Payment type, which is filled out from the directory of the same name.
Directory element form Payment type depends on the item chosen Payment method, which can take one of the following values:
- Payment card;
- Bank loan;
- Gift certificate own;
- Third party gift certificate.
If the selected method Payment card, then when creating a new element of the directory Payment type as required details you must enter the name of the new type of payment, indicate the counterparty (acquiring bank) and the acquiring agreement for servicing plastic card holders. The settlement account for payment cards is indicated automatically - 57.03 "Sales by payment cards". In the form of a reference element Payment type you can specify the commission percentage of the acquiring bank so that the remuneration is calculated automatically in the future.
Starting from version 3.0.44.102 "1C: Accounting 8" in the directory Payment types it became possible to specify the amount of the bank's commission depending on the amount of transactions (revenue) per day.
A feature of payment by bank cards (as well as with the involvement of bank loans) is that the funds for the transactions performed do not come to the organization from the buyer, but from the acquiring bank (or from the bank that issued the loan), and the moment of actual receipt of funds on the settlement account of the organization, as a rule, differs from the moment of payment by the buyer. In other words, at the time of such payment, the debt of the retail or wholesale buyer is transferred to mutual settlements with the acquiring bank (the bank that issued the loan). Prior to the actual transfer to the settlement account of the organization of funds, they are recorded on the transit account 57.03.
The actual receipt of funds to the settlement account of the enterprise is documented (chapter Bank and cash desk - Bank statements ) with operation type Sales proceeds from payment cards and bank loans. The acquiring bank acts as the payer, and the acquiring agreement is indicated as the contract. Directly in the form of a document in the field Amount of services you can specify the amount of remuneration held by the acquiring bank, and the account and bank service cost analytics are set by default.
In accordance with the data specified in the directory Payment types, props Amount of services will be filled in automatically if the document Receipt to the current account:
- loaded from the "Bank Client" (through the service 1C: DirectBank *);
- entered on the basis of the document Payment by payment card.
Note:
* About DirectBank technology - a direct exchange with a servicing bank from the 1C program online - read in the article " New features of 1C:Enterprise 8: DirectBank technology - online exchange with the bank". Also about the 1C: DirectBank service and how to work with the bank directly from "1C: Accounting 8" - see the video of the lecture "New features of "1C: Accounting 8" (rev. 3.0) for effective accounting", which took place in 1C: Lectures 12/22/2016.
When manually entering a document Receipt to the current account bank commission will have to be calculated and specified manually.
Accounting for acquiring transactions under the general taxation system
Accounting for income and expenses under the general taxation system (OSNO) in "1C: Accounting 8" is supported only on an accrual basis, so the fact and method of receiving payment from the buyer does not matter much in itself. At the same time, if the buyer pays in advance for goods (works, services) bank card, then the accounting reflects the receipt of an advance, which entails the accrual of VAT.
Consider an example in which a wholesale buyer pays with a seller organization with a bank card.
Example 1
|
The organization LLC "Andromeda" applies common system taxation (OSNO), is a VAT payer, does not apply the provisions of PBU18/02. In October 2016, Andromeda LLC entered into an agreement with a wholesale buyer for the supply of goods to total amount RUB 16,000.00 (including VAT 18% - 2,440.68 rubles) on the terms of 50% prepayment. On November 1, 2016, the buyer made an advance payment by bank card. The prepayment amount, minus the bank commission, is credited to the organization's settlement account the next day. The goods were shipped to the supplier on 11/14/2016. The buyer made the final payment by bank card on 11/15/2016. The amount of the final payment for the sold goods, minus the bank commission, is credited to the organization's settlement account the next day. The remuneration of the acquiring bank depends on the amount of the transaction and is 1% of the amount of revenue received per day, if it does not exceed 250,000.00 rubles. |
Document Payment by payment card can be generated from a document Buyer invoice(button Create based on). In this case, you only need to manually fill in the field Payment type and adjust the payment amount, all other details, including the tabular part, will be filled in automatically (Fig. 2).
Create in directory Payment types Payment card and indicate the name of the new type of payment, the name of the acquiring bank and the agreement with it (Fig. 3).
Pay attention that the contract with the acquiring bank has the form Other.
In accordance with the acquiring agreement, we will indicate differentiated interest rates bank commission, which, according to the conditions of our example, depends on the amount of transactions per day.
Rice. 3. Type of payment
In the future, when choosing a specific type of payment from the directory Payment type requisites Acquirer, Acquiring Agreement And Settlement account in document movements Payment by payment card on accounting registers will be filled in automatically. They can be changed by clicking on the hyperlink located to the right of the payment type selection field (see Fig. 2).
After the document Payment by payment card the following accounting entry will be generated:
Debit 57.03 Credit 62.02 - for the amount of the prepayment made with a bank card (8,000.00 rubles).
For purposes tax accounting on income tax Amount NU Dt And Amount NU CT.
So, the buyer made an advance payment, although the money has not yet been received to the organization's current account. What day is considered the day of payment? In the letter of the Federal Tax Service of Russia dated February 28, 2006 No. MM-6-03 / [email protected] clarifies that in order to apply subparagraph 2 of paragraph 1 of Article 167 of the Tax Code of the Russian Federation, payment (partial payment) against the forthcoming supply of goods (performance of work, provision of services), transfer property rights the receipt of funds by the seller or the termination of obligations in any other way that does not contradict the law is recognized. IN this case the buyer fulfilled his obligations, and the acquiring bank only acts as an intermediary, so the moment of determination tax base for VAT from the seller occurs when the buyer makes an advance payment using a payment card, and not when the funds are credited by the acquiring bank to the settlement account of the organization.
Document Invoice issued in advance You can register in two ways:
- based on document Payment by payment card(button Create based on);
- processing Registration of advance invoices(chapter Bank and cash desk - Invoices for advance payment).
Document Invoice issued for advance payment filled in automatically according to the data of the base document. After posting the document, an accounting entry will be generated:
Debit 76.AB Credit 68.02 - for the amount of VAT calculated from the buyer's prepayment (1,220.34 rubles).
Document Invoice issued for advance payment in addition to movements accounting also generates entries in special registers for VAT accounting purposes.
Pay attention that document date Invoice issued for advance payment will match the date of the document Payment by payment card.
Document Receipt to the current account can also be created from a document Payment by payment card- then all the main details will be filled in automatically, including the remuneration of the acquiring bank (Fig. 4).
Rice. 4. Receipt to the current account from the acquiring bank
After the document Receipt to the current account
Debit 51 Credit 57.03 - for the amount of funds received from the acquiring bank (7,920.00 rubles); Debit 91.02 Credit 57.03 - for the amount of remuneration withheld by the acquiring bank (80.00 rubles).
Corresponding amounts are also recorded in resources Amount NU Dt And Amount NU CT
The sale of goods to a wholesale buyer is recorded using standard document accounting system Implementation (act, invoice) with type of operation Goods(chapter Sales). The document can be generated based on the document Buyer invoice. After the document Implementation (act, invoice) the following accounting entries will be generated:
Debit 90.02.1 Credit 41.01 - for the cost of goods sold (6,440.00 rubles); Debit 62.02 Credit 62.01 - for the offset amount of the advance from the buyer (8,000.00 rubles); Debit 62.01 Credit 90.01.1 - for the amount of proceeds from the sale of goods (16,000.00 rubles); Debit 90.03 Credit 68.02 - for the amount of VAT (2,440.68 rubles);
Corresponding amounts are also recorded in resources Amount NU Dt And Amount NU CT for accounts with a sign of tax accounting (NU). Entries are also formed in special registers for the purposes of VAT accounting.
Document Invoice issued for sale automatically generated by button Issue an invoice located at the bottom of the document Implementation (act, invoice). At the same time, a hyperlink to the created invoice appears in the form of the basis document.
To reflect the VAT deduction from the prepayment, you need to create a document Formation of purchase book entries(chapter Operations - Scheduled Operations VAT). As a rule, this document is created on the last day of the month. The document is filled in automatically (button Complete the document). After posting the document, entries will be generated in special registers for the purposes of VAT accounting, as well as an entry in the accounting register:
Debit 68.02 Credit 76.AB - for the amount of VAT deduction (1,220.34 rubles).
The subsequent payment of the buyer is registered in the program by a document Payment by payment card, after which the buyer's debt is transferred to mutual settlements with the acquiring bank. Well, after the actual receipt of funds to the settlement account of the seller, registered by the document Receipt to the current account, the debt of the acquiring bank is repaid, as evidenced by the zero balance on account 57.03.
Thus, the procedure for accounting for acquiring transactions with OSNO in 1C: Accounting 8 (rev. 3.0) is a fairly simple sequence of actions. For the purposes of calculating VAT, settlements with buyers made by means of payment cards also do not cause any additional difficulties in accounting.
Accounting for payment by departments on account 57.03 in "1C: Accounting 8 CORP" (rev. 3.0)
Organizations that have separate divisions and use the program "1C: Accounting 8 CORP" (rev. 3.0) can keep records business transactions, including accounting for retail sales and payment by bank cards, broken down by departments.
Consider an example in which an organization carries out retail sales through the head office and through a separate division of the organization and accepts payment by bank cards under one acquiring agreement.
Example 2
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Organization Intertrade LLC is engaged in wholesale and retail trade in household goods, applies OSNO, is a VAT payer. Intertrade LLC has a separate subdivision in Klin, through which retail. Intertrade LLC concluded an acquiring agreement No. 32132 dated December 31, 2015 with RFT Bank. The remuneration of the acquiring bank is 2% of the amount of proceeds received. On November 23, 2016, retail goods were sold through the head office Intertrade LLC in the amount of 100,000.00 rubles. (including VAT 18% - RUB 15,254.24). On the same day, through a separate division, goods were sold at retail in the amount of 10,000.00 rubles. (including VAT 18% - RUB 1,525.42). All goods were paid for with bank cards under an acquiring agreement with RFT Bank. On November 24, 2016, the acquiring bank transferred (net of its fee) the proceeds related to the head office for the goods sold. Cash related to separate division, received on the settlement account of the organization on November 25, 2016. |
In order to organize accounting for departments on account 57.03 in the 1C: Accounting 8 CORP program, edition 3.0, it is recommended that each department create its own payment types with its own acquiring agreement. To do this, the contract with the acquiring bank must be formally divided into two contracts, each of which is intended for accounting for a specific unit (head and separate). Enter in the directory Treaties two elements with names:
- Acquiring agreement No. 32132 (head) dated 12/31/2015;
To reflect retail sales through an automated outlet, the program uses a document Retail sales report(chapter Sales) with operation type Retail store. The document allows you to register retail sales simultaneously with the receipt of retail revenue, including those paid by payment cards, bank loans And gift certificates.
Let's create a document Retail sales report by head office. Bookmark Goods we will indicate the goods and services sold to the retail buyer per day: their nomenclature composition, quantity, prices and amounts.
By default, all payments are considered cash. If during the day payments were made by payment cards, bank loans or gift certificates, then you need to fill in the tab Cashless payments(Fig. 5). Add to directory Payment types new element with payment method Payment card and specify the name of the new payment type, for example, Acquiring RFT (head office), name of the acquiring bank and name of the agreement: . Enter the created payment type in the tabular section of the tab Cashless payments and indicate the amount - 100,000.00 rubles.
Rice. 5. Non-cash payments for the head office
After the document Retail sales report For the head office, the following accounting entries will be generated:
Debit 90.02.1 Credit 41.01 - for the cost of goods (64,000.00 rubles); Debit 62.R Credit 90.01.1 - for the amount of proceeds from the sale of goods (100,000.00 rubles); Debit 57.03 Credit 62.R - for the amount of payment by payment cards (100,000.00 rubles); Debit 90.03 Credit 68.02 - for the amount of VAT on sales (15,254.24 rubles).
Amount NU Dt And Amount NU CT for accounts with a sign of tax accounting (NU). It also creates an entry in the register Sales VAT.
Retail sales report for a separate division, where to indicate the appropriate type of payment, for example, Acquiring RFT is a separate subdivision of Klin. The details of this type of payment must indicate the appropriate name of the agreement with the bank: Acquiring agreement No. 32132 (separate Klin) dated 12/31/2015.
We will register the receipt of funds from the acquiring bank, related to the head office, with a document Receipt to the current account(Fig. 6). In field Treaty choose a value: Acquiring agreement No. 32132 (head) dated 12/31/2015.
Rice. 6. Receipt to the settlement account for the head office
After the document Receipt to the current account the following accounting entries will be generated:
Debit 51 Credit 57.03 - for the amount of funds received from the acquiring bank (98,000.00 rubles); Debit 91.02 Credit 57.03
For the amount of remuneration withheld by the acquiring bank
(2,000.00 rubles).
Corresponding amounts are also recorded in resources Amount NU Dt And Amount NU CT for accounts with a sign of tax accounting (NU).
Similarly, you need to create a document Receipt to the current account in a separate subdivision, where in the field Treaty specify value: Acquiring agreement No. 32132 (separate Klin) dated 12/31/2015.
The balance sheet for account 57.03 (Fig. 7) in the context of departments and contracts shows that all mutual settlements with the acquiring bank are reflected correctly.
Rice. 7. Turnover balance sheet for account 57.03
From the video you will learn how to organize accounting by departments on account 57.03 "Payment card sales" within one acquiring agreement in the "1C: Accounting 8 CORP" version 3.0 program.
What is acquiring? Acquiring is the process of paying for a purchase with a payment card.
The process looks something like this. The buyer chooses a product, goes to the checkout and tries to pay for the purchase with a plastic payment card. The seller inserts the card into the terminal and asks to enter a pin code. If there are enough funds on the card to pay for the purchase, the seller returns the card, issues cash receipt and goods. This part of the process is well known to all of us.
Let's figure out what happens after the buyer has entered the correct pin code and picked up the goods, and how acquiring operations are entered in 1C Accounting 8.3 and what entries are formed in accounting for the simplified tax system, UTII or DOS.
Registration of the sale of goods and services when paying with a payment card
I’ll make a reservation right away that we can sell retail and wholesale. Typically, the implementation retail store is recorded in the accounting system automatically at the close of the trading shift (you can upload information at any other time). Together with the unloading of information about the sold goods (the document " " is created in the program), information on payment should also be unloaded. There should also be a division into cash payment and non-cash payment.
Therefore, in connection with this, we will not touch on them in this article, but consider the usual sale of goods and services and payment for this document with a payment card.
But first, as I promised earlier, let's figure out how the process of paying with a card goes and who, to whom, when, owes something.
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The buyer pays with a bank card from the card account. Accordingly, the purchase amount in the bank is debited from the buyer's account, but it has not yet arrived at the store's account. It makes no sense to list every purchase instantly, it will overload the system too much. For a shift, all transactions of payment by bank card (cashless payment) are recorded in our organization. There is a bank debt to the client organization under the contract.
The question arises of how to keep records in 1C of funds that are supposedly ours (the buyer paid us for the goods), but in reality they are not there yet.
To account for such funds in the chart of accounts, there is account 57.03, which is called “Payment card sales”. Money will accumulate on it until we spend, which will credit the required amount to our current account.
So let's get down to business.
Sale of goods
I will not describe how to correctly create and issue a document ““, since this has already been described. I will give just an example of how I filled out the document:
We introduce payment by payment card in 1C 8.3
Now we will make a payment in 1C through acquiring. We will create a payment document based on the sales document. In this case, many of the necessary details will be filled in automatically.
Click the "Create based on" button and select "Payment by payment card". A window for creating a payment document will open. In this window, we, in fact, only have to select the "Type of payment".
Initially, the program does not have a pre-established type of payment, since it is tied to the seller organization.
Let's create the new kind payment. Let's call it, for example, "Payment by VISA card":
- Type of payment - select "Payment card".
- Fill in the fields "Organization" and "Bank".
- Specify an agreement with the bank (if it is not established, create a new one).
- We put down the settlement account 57.03 and the percentage.
Acquiring in 1C 8.3 means nothing more than the usual payment for a purchase with a bank card.
The organization - the seller concludes an acquiring agreement with a bank and opens a current account in this bank. The bank, in turn, provides a terminal for reading the data on the balance on the buyer's card and writes off the purchase amount. These terminals can be provided both for a fee and for free rent. Also, for acquiring services, the bank takes a certain percentage as a reward from each purchase.
Please note that when paying for a purchase, funds are not credited to the seller's account, but to the servicing bank itself. It is impractical to process every purchase. Further, the bank with which the agreement is concluded transfers funds for several purchases at once, thereby repaying its debt to the organization - the seller.
To account for those funds that have already been debited from the buyer's card, but have not yet been credited to us, a special account 57.03 is intended. The money is reflected in this account until we receive confirmation of the actual transfer of money to our current account.
First of all, we need to check if we have all the settings for using acquiring in the 1C: Accounting 3.0 program.
Go to the "Main" section and select the "Functionality" item.
On the "Bank and cash desk" tab and set the flag in the "Payment cards" setting. In our case, this part of the functionality has already been included earlier. We cannot disable it for the reason that the program has already reflected retail sales reports and bank card transactions.
Reflection of acquiring in 1C Accounting
First, we will reflect in 1C the sale of a kilogram of Belochka sweets. This can be done for OSN / STS / UTII using the document "Implementation (acts, invoices)".
Next, you need to create a document "Payment card transaction". This can be done both from the "Bank and cash desk" menu, and on the basis of the newly entered implementation document. We will choose the second method as it is much easier.
All details except for the type of payment were substituted into the created document automatically. In this field, we will select acquiring from Sberbank, since in the framework of our example, the corresponding agreement was concluded with it.
note that the type of operation will be set to "Payment from the buyer" by default. We will not change it, because "Retail Revenue", as a rule, is used to reflect this data in non-automated outlets in a certain total amount.
In the 1C postings for acquiring, you can see what was mentioned earlier. The funds received are actually not yet in our current account, but in the bank, so the amount of 350 rubles was credited to account 57.03.
Acquiring and retail sales
When conducting retail sales, payment by acquiring is reflected in. In this case, everything is done automatically. Data on such payment is displayed on the "Non-cash payments" tab.
This document created the wiring shown in the figure below.
Receipt of funds from the bank
Until the bank servicing our acquiring terminal transfers money from sales to our current account, these amounts will be credited to account 57.03. The fact that money is transferred to the account of our organization is reflected in the program.
This document can be generated automatically when uploading a statement from a client-bank. You can also enter it into the database manually using the "Bank statements" item in the "Bank and cash desk" section.
In this example, we will create a receipt to the current account directly from the document "Payment card transaction".
The document was created and filled out automatically. We will check the correctness of all the details and carry it out.
As a result of the transaction, the amount from the sale of Belochka sweets in the amount of 350 rubles was received from account 57.03 to account 51 " Settlement accounts". Thus, the debt of Sberbank to our organization has been repaid.
See also related video:
Learning to enter acquiring transactions (1C: Accounting 8.3, edition 3.0)
2017-06-13T22:31:11+00:00Today we will learn how to make payments from buyers through payment cards(Visa, MasterCard and others).
In another way, such operations are also called acquiring:
In the journal that opens, click the "Create" button:
The type of operation we naturally have is "Retail revenue":
Fill in the date and the warehouse field (with the manual outlet type):
Create a new payment type:
- Payment type: Payment card
- Name: for example, Visa
- Counterparty: our acquiring bank VTB
- Contract: Acquiring contract (you can also specify the number and date)
Do not forget to also indicate the percentage of the bank's commission for acquiring services (1%).
It will turn out like this:
Specify the amount of payment and post the document:
Let's see the wiring (DtKt button):
That's right:
62.R(retail buyer) 90.01.1 (revenue) 100,000 (reflected revenue)
57.03 (transfers on the way) 62.R(retail buyer) 100,000 (revenue on the way, transfer from the acquiring bank to our current account is expected)
According to the statement dated January 2, the money (except for the commission) was transferred to our current account.
To reflect the receipt of money, let's go to the newly created document "Payment by payment cards" and create on its basis "Receipt to the current account":
Please note that the program automatically allocated a bank commission (in this case, 1,000 rubles):
And she attributed it to other expenses (account 91.02):
Let's check the document and see the postings (DtKt button):
That's right:
51 (our checking account) 57.03 (transfers in transit) 99,000 (payment minus commission credited to our account)
91.02 (other expenses) 57.03 (transfers in transit) 1,000 (expenses for payment of commission for acquiring)
By the way, if the revenue was not retail (62.P), but the usual payment from the buyer (a specific counterparty) - we just had to select "Payment from the buyer" as the type of operation, and then instead of 62.P, 62.01 would appear everywhere, indicating the selected by us of the buyer (contractor).
That's all
By the way, new lessons...
Sincerely, Vladimir Milkin(teacher