First, let's add the bank with which the contract for the purchase of currency has been concluded to the Counterparties directory. If you already have this bank in the directory of Counterparties, then you do not need to add it again.

In the Full interface menu Directories - Counterparties

Create a new counterparty:

To complete currency purchase transactions, it is important to fill in the fields highlighted below:

Please note that you do not need to set the Buyer or Supplier flags, since we only need a contract with the Other type. If you are using an existing counterparty and it has any of these flags, then it's okay.

We save the counterparty by clicking the Save button and go to the Accounts and agreements tab:

For currency purchase operations, you must immediately indicate the bank account of an authorized bank, to which we will transfer funds for the purchase. If this is the only bank account in the bank card, then it will be inserted into payment documents automatically.

But, most likely, you will have other accounts in your bank card. Then you will need to specify the name of the account in such a way that it is convenient to find it in the list. Fill out the account card:

The Representation field at the bottom is editable. I entered (purchase currency) in this field. When selecting an account in the payment document, these words will be visible in the account name.

Let's move on to the deal. If you created a new counterparty, then the 1C program created an agreement with the type Other automatically. For an existing counterparty, you need to create a contract.

It is important to fill out the contract correctly:

• Fill in the name
• Type of contract - Other,
• The currency of the agreement is rubles, since we will buy currency for rubles.

2. Set up an account for the contract

in UPP and Integrated Automation 1.3 to set up an accounting account for counterparties and contracts, the information register Counterparties of organizations is used. This is convenient if you have currency transactions fairly regularly.

In the Full interface, select the menu item Operations - Information registers. Select Organizations from the list.

We fill in our counterparty and the contract. Type of settlements - in the currency of regulated accounting. Fill in the account for all operations 57.11 - purchase foreign exchange:

3. We transfer funds in rubles for the purchase of foreign currency

This document is used for this. Payment receipt outgoing. Menu Documents - Cash management - Outgoing payment order.

Very important right choice operation type: Other settlements with counterparties:

Please note that when you select an agreement in the payment order, the required account will be automatically selected, which we specified in the register Counterparties of organizations in the previous step.

Our operation is not subject to VAT, so you must specify the rate Without VAT(remember, the 0% rate is the export rate and should not be selected for non-VAT transactions).

In order for our payment to be reflected in accounting, several conditions must be met:

• payment order must be posted
• the payment order must contain the Paid flag (top left). If you use a client bank, then this flag is set automatically when you upload a bank statement to 1C.
• the Reflect in accounting flag must be set (top right).

Postings can be viewed by clicking the button on the top panel of the document. This is what the wiring will look like if everything is done correctly:

4. We reflect that the bank has purchased currency for us

To do this, use the document Payment order for receipt Money. Menu Documents - Cash Management means - Payment cash receipt order.

Pay attention to the choice of the type of operation: Purchase of foreign currency:

In completing this document, there are a number of important points in which mistakes are often made:

1. The counterparty and the contract are the same that you used to transfer funds for the purchase. Otherwise, the settlements under the contract will not converge.

2. Bank accounts: currency. If you have not yet created a foreign currency account for the bank, you can create it directly from the selection list in the document.

3. Do not adjust the rates: indicate the real rate of the bank's purchase of currency and in the next field - the rate of the Central Bank on the date of purchase. In a normal situation, the amount of the order for receipt in rubles does not match with the amount you transferred for the purchase of currency. This is normal, because It would be difficult for you to predict the exact buying rate.

The document has two options:

1. Taking into account exchange rate differences when buying a currency. In this case, you need to set the Show exchange rate difference as part of operating expenses flag. Then the lines will be like this:

2. If there is no need to take into account exchange rate differences, then the Show exchange rate difference as part of operating expenses flag should be unchecked. Postings will be generated without calculating exchange rate differences:

In my version, exchange rate differences are taken into account. We can see in the balance sheet on account 57.11 the result of our operations:

We see the debit balance - this is the amount that the bank must return to our account as the balance of funds.

4. We reflect the return of funds by the bank when buying a currency

The return of funds by the bank is carried out by a document Incoming payment order with type of operation Other settlements with contractors.

We fill it out in the same way as the outgoing payment order, with which we transferred funds for the purchase of foreign currency: the same counterparty, agreement, bank accounts. VAT rate - Without VAT.

The amount transferred by the bank must match the balance of the transaction on account 57.11:

The document generates postings:

Reflection of operations for the acquisition of foreign currency in the 1C Accounting 2.0 program is as follows:

You register the transfer of funds for the purchase of foreign currency with the document "Debit from the current account" for the operation Other settlements with counterparties. The transfer of funds takes place in rubles, respectively, indicate 51 "Settlement account" as the accounting account. Ruble bank accounts are also indicated. Contract with counterparty this case must have the form Other, the currency of mutual settlements of the agreement must be the ruble. Set 57.02 "Purchase of foreign currency" as the Settlement account.

The operation of crediting the purchased currency to the organization's currency account is registered by the document "Receipts to the current account" for the operation Purchase of foreign currency. The currency is credited to the account 52 "Currency accounts", indicate the currency bank accounts of the organization and the bank. Specify the purchase rate in the Purchase rate attribute. The amount in rubles at the purchase rate is calculated automatically as the product of the amount of the purchased currency by the purchase rate. TO accounting the purchased currency is accepted at the exchange rate of the Central Bank of the Russian Federation. This rate is set by the program in the "Rate of the Central Bank of the Russian Federation on the date of purchase of the currency" variable (according to the "Currency" reference book). Based on this information, when posting a document in accounting, entries are entered to credit the acquired currency to their account, as well as to record profit or loss (other income or expenses) from the operation due to the difference in rates in correspondence with account 57.02. If there are cash balances on the foreign currency account, then they are recalculated and another posting is formed for the identified exchange rate difference. Only the amount of profit (loss) from the operation is reflected in tax accounting (in the Amount of TC resource) for this operation.

Reflection of the transaction for the sale of foreign currency in the 1C Accounting 2.0 program is as follows:

1. The write-off of funds in foreign currency for sale is reflected in the document "Write-off from the settlement account" for the operation Other settlements with counterparties, in which you indicate in the details of the settlement account 57.22 "Foreign currency sales".

2. The operation of crediting proceeds from the sale of foreign currency to the settlement account of the organization is documented by the document "Receipt to the settlement account" for the operation Proceeds from the sale of foreign currency. In the form of a document, indicate the amount of the sold currency, the foreign currency selling rate, as well as the rate of the Central Bank of the Russian Federation.

Based on this information, when posting the document, the above-described postings are generated to reflect this operation on the accounts of accounting and tax accounting.

but you don’t know how to properly process the purchase and sale of currency in the 1C Accounting program (version 3.0) - in this case, this article will help you.

This material clearly shows how to account for the transactions of buying and selling currency in 1C in accordance with Russian law.

Accounting registration of transactions with currency

First, let's review and briefly deal with the order accounting operations we are interested in.

Article 14 federal law No. 173-FZ "On currency regulation And currency control» Organizations can open special foreign currency accounts in authorized banks without restrictions to conduct transactions in foreign currency. To account for such a currency, there is a special account 52 “Currency accounts” in the chart of accounts, the debit of which reflects its receipt (including purchase), and the write-off (including sale) for a loan.

Currency accounting is subject to PBU 3/2006 “Accounting for assets and liabilities whose value is expressed in foreign currency”. The Regulation establishes the need to recalculate the value of the relevant assets into rubles at the official rate. The recalculation must be carried out on the date of the currency transaction, as well as on reporting date(for the purpose of compiling financial statements). This may result in:

• Positive exchange differences: according to accounting - other income (paragraph 7 of PBU 9/99); By tax accounting – non-operating income(Article 250 of the Tax Code of the Russian Federation);
• Negative exchange differences: for accounting - other expenses (paragraph 11 of PBU 10/99); for tax accounting non-operating expenses(Article 265 of the Tax Code of the Russian Federation).

It should also be noted that when selling a currency, ruble receipts from this operation are classified as other income (account 91.1), and the corresponding disposals are classified as other expenses (account 91.2).

Pre-configuring the program 1C 8.3 Accounting

If the transfer of funds between foreign currency and settlement bank accounts does not occur within one day, then the intermediate account of the chart of accounts 57 “Transfers in transit” should be used, otherwise account 76.09 “Other settlements with different debtors and creditors” can be applied.

In our example, we will follow the first path, so you need to check whether the use of account 57 is connected for the organization in the 1C Accounting 8.3 program. To do this, open the list of accounting policies of organizations. Section Main - group of commands Settings - command Accounting policy:

Then we will open for editing the current accounting policy (corresponding to the desired organization and period):

In addition, we will make sure that the accounting department of the enterprise 1C 8.3 has the possibility of maintaining. For our release of the 1C Accounting 8.3 configuration, the corresponding flag “Calculations in currency and c.u.” located on the Calculations tab. It is possible that in your configuration version the setting may be located on another tab, it should be found in the “Program functionality” form:

You can open the form as follows: section Main - group of commands Settings - command Functionality:

Set to the active state the flag "Calculations in currency and c.u." makes currency accounts available to the user in the chart of accounts, and also allows you to select a foreign currency of settlement in the created agreements with counterparties:

Since in the example we will work with foreign currency and convert to the ruble equivalent, we will need to store and periodically update the list of exchange rates for different dates in 1C 8.3. The 1C Accounting program allows you to automatically download the necessary exchange rates for desired period. This is done as follows:

• Let's open the list of currencies. References section – Buying and Selling commands group – Currencies command:

• On the form that opens, click the Download exchange rates button, then in the window that appears, select the currency and set the download period, then click Download:

Buying currency in 1C 8.3 using the example of postings

Consider the following example of buying a currency in 1C 8.3:

06/10/2016 an organization buys through an authorized credit institution EUR 10,000.00 at market price currency purchases 74.00 rubles/euro. The official euro exchange rate set Central Bank Russia on the date (06/11/2016 - the day the money was received by the bank foreign currency account) of the transaction is 73.1909 rubles / euro.

First of all, we will issue in 1C Enterprise Accounting 3.0 the transfer of funds from the current account for the purchase of foreign currency. Since the final transfer will not take place on the same day (06/10/2016), but on the next day (06/11/2016), we will use transit account 57 “Transfers on the way”, as a result, we will receive the posting:

• Debit 57.02 - Credit 51.

So, for this we will create a document Write-off from the current account. Section Bank and cash desk - group of commands Bank - team Bank statements. In the form that opens, click the Write-off command:

First you need to select the appropriate Type of operation - in our case it will be “Other settlements with counterparties”. Further, in addition to the main standard details, account 57.02 “Purchase of foreign currency” is indicated in the field of the tabular part of the Settlement Account, as well as the corresponding analytics are filled in in the form of an agreement with a counterparty and a cash flow item. Please note that the contract type must be set to “Other”, and the “Price in” variable in the Settlements section must contain rubles.

At the output, we get the expected wiring:

According to the terms of the task, the acquired currency is credited to the currency account on the next day, 06/11/2016:

• Debit 52 - Credit 57.02: reflected in rubles at the exchange rate of the Bank of Russia (as of June 11, 2016) purchased foreign currency (10,000.00 euros) (10,000.00 euros * 73.1909 rubles / euro + 731,909.00 rub.).
• Debit 91.02 - Credit 57.02: other expenses reflect the exchange rate difference (between the contractual selling rate and the official rate).

Now you need to enter the document Receipt to the current account. Section Bank and cash desk - group of commands Bank - command Bank statements. In the opened form, click the Receipt command.

Here we act similarly to the procedure for filling out the previous document 1C Accounting 3.0. First you need to select the appropriate type of operation - in our case, "Purchase of foreign currency". Further, in addition to the main standard details, the tabular part indicates the settlement account - 57.02, and also fills in the corresponding analytics in the form of an agreement and a cash flow item.

Pay attention to a number of the following characteristic points:

• In the accounting account attribute, select account 52 (it will appear in the debit of the transaction);
• In the Bank account attribute, select a specially opened foreign currency bank account, in turn, the “Account currency” attribute of which is set to EUR (i.e. Euro);
• In the Bank rate field of the tabular section, specify the rate for buying currency from the bank under the agreement;
• By checking the box “Reflect the difference in the exchange rate as part of the expenses”, we achieve the calculation and recognition of the exchange rate difference as other expenses (income). The above checkbox can be unchecked, then you need to take into account the exchange rate difference yourself by making the posting manually using the Operation document. Section Operations – group of commands Accounting – command Operations entered manually;
• If necessary, you can independently specify the exchange rate of the Central Bank of the Russian Federation. By default, it is automatically "picked up" from previously downloaded courses in accordance with the date of the document:

At the output, we get the expected posting, reflecting the transfer of funds to:

To check the movements on accounts 52 and 57.02 “Acquisition of foreign currency”, we will form the Balance Sheets for them. The Reports section - a group of commands Standard reports - the Account turnover and balance sheet command.

As you can see, the turnover and account balances correspond to the business transactions performed:

Sale of currency in 1C 8.3 by example

We continue the example, where we will consider step by step how to sell a currency in 1C 8.3:

06/15/2016 the organization decides to sell (at the rate of 73 rubles / euro) 3,000.00 euros in its foreign currency account, for which a corresponding instruction was given to the bank. The funds from the sale of foreign currency were received on the settlement account of the organization on 06/16/2016.

At the first stage, we write off funds from a foreign currency account for the sale of foreign currency. Since the bank account is credited the next day, we use account 57:

• Debit 57.22 - Credit 52.

Create a document Write-off from the current account:

• Type of operation - Other settlements with counterparties;
• Accounting account - 52, that is, we indicate the currency account from which foreign currency is debited for sale;
• Field Agreement of the tabular part of the document - we create in 1C Accounting and enter data on the agreement with the bank, according to which the sale of foreign currency is made (in the "Price in" variable of the "Settlements" section, in our case, we indicate EURO, i.e. Euro);
• The field Accounts of settlements of the tabular part of the document is 57.22, that is, we indicate a special transit account Sales of foreign currency:

By pressing the Show transactions and other movements of the document button (see the figure above), you can view the transactions created from the sale of the currency in 1C 8.3:

Since the euro exchange rate increased ((74.3174 - 73.1909) * 10,000.00) compared to the moment of the last ruble valuation of the foreign currency, as a result of the recalculation, we obtain a positive exchange rate difference recognized as other income and accounted for on account 91.01 in the amount RUB 11,265.00

At the second stage, we register the proceeds from the sale of foreign currency received on the current bank account the next day, for which 1C Accounting 3.0 uses the document Receipt to the current account with the type of operation Receipt from the sale of foreign currency:

Filling details:

• Field Settlement rate of the tabular part of the document - indicates the rate at which the bank purchased foreign currency from the organization;
• The field of the Central Bank of the Russian Federation of the tabular part of the document is filled in automatically based on previously loaded exchange rates (see above).

After filling out and posting the document, let's move on to viewing the postings made by him:

As we see,

• The first posting was registered, as a result of which, in our case, a negative exchange rate difference in the amount of 1,119.90 rubles was formed from the credit of account 57.22 for other expenses. (3,000.00 * (73.9441 - 74.3174)).
• The next entry in the order recorded income from the sale of foreign currency at the contractual rate of the bank in the amount of 219,000.00 (3,000.00 * 73).
• Then there is a posting reflecting the write-off of the sold currency for other expenses (Dt 91.02) in the amount of 221,832.30 (3,000.00 * 73.9441; at the official exchange rate of the Bank of Russia on the date of the currency transaction).
• Further, it is registered in accordance with paragraphs. 6 p. 1 art. 265 of the Tax Code of the Russian Federation is a tax permanent difference resulting from the deviation of the actual selling rate of foreign currency from the official one. As a result, all three registered constant differences "set off" each other, that is, they give a zero balance.
• The last two entries record non-operating expenses and income that are not taken into account for tax purposes on off-balance accounts - this is auxiliary information that accompanies scheduled operations closing of the month.

To check the movements on accounts 52 and 57.22 "Foreign currency sales", we will form the Balance Sheets for them:

If your organization receives currency from foreign partners, then it often becomes necessary to convert it into rubles. This operation is called "Selling currency". Postings for the sale of currency in 1C 8.3 are formed taking into account exchange rate differences. They arise from the difference official courses currencies on the days of receipt and sale of foreign exchange earnings. In this article, read about selling currency in 1C 8.3 with an example and postings.

The sale of foreign currency in 1C 8.3 is reflected in accounting using account 57 “Transfers on the way”. The sale of currency in 1C 8.3 is carried out in two stages:

1. Withdrawing money from a foreign currency account.
2. Crediting the ruble equivalent to a ruble account.

If the exchange rate increased during the sale, then a positive exchange rate difference is recorded in accounting and tax accounting. It is reflected in the credit of account 91 "Other income". If the exchange rate has decreased, then the debit of account 91 “Other expenses” reflects a negative exchange rate difference.

In this article, read how to carry out a currency sale operation in 1C Accounting 8.3 in 5 steps.

Step 1. Set up an accounting policy in 1C 8.3 Accounting for the sale of currency

Go to the "Main" section (1) and click on the "Accounting policy" link (2). A window will open to generate accounting policy organizations.

In the window that opens, in the "Organization" field (3), select your organization. Check the box (4) opposite the inscription "Account 57 "Transfers in transit" is used when transferring funds." Press the OK button (5) to save the changes. Now you can make currency sales transactions using account 57 "Transfers on the way".

Step 2. Make a write-off from a foreign currency account in 1C 8.3 Accounting

Let's bring specific example. Let's say that on 07/01/2018 you received revenue in the amount of $3,000 to your foreign currency account. You want to transfer this entire amount to a ruble account on 07/03/2018.

In the window that opens, click the "Write-off" button (3). The window of the operation "Write-off from the current account" will open.

Step 3. In 1C 8.3, fill in the data for debiting from a foreign currency account

Fill in the following fields in the transaction window for debiting a foreign currency account:

• "Date" (1). Set the date of debiting the currency;
• "Type of operation" (2). Select "Other settlements with counterparties";
• "Recipient" (3). Select your bank in the directory of counterparties;
• "Account" (4). Specify 52 "Currency accounts";
• "Bank account" (6). Specify the currency account from which you are debiting funds;
• "Sum" (7). Specify the debit amount in currency;
• "Treaty" (8). You are taking currency agreement with a bank
• "Expense item" (9). Select the item "Sale of foreign currency (write-off)";
• "Settlement accounts" (10). Specify 57.22 "Sale of foreign currency".

In the posting window, we see that 3,000 US dollars (14) are debited from account 52 "Currency accounts" (15) to account 57.22 "Foreign currency sales" (16). Also visible is the amount in rubles at the exchange rate of the Central Bank of the Russian Federation on the day of sale (17). It is this amount that will be credited to the ruble account of the organization. The exchange rate during the sale increased, therefore, a positive exchange rate difference (18) is reflected in the credit of account 91.01 “Other income” (19).

In the next step, we will move on to crediting money to a ruble account.

Step 4. Make a receipt in the current account in 1C 8.3 Accounting

Go to the "Bank and cash desk" section (1) and click on the link "Bank statements" (2). A window with bank documents will open.

In the window that opens, click the "Admission" button (3). The window of the operation "Receipt to the current account" will open.

Step 5. In 1C 8.3, fill in the data for receipt to the current account

In the operation window for the receipt of money to the current account, fill in the fields:

• "Date" (1). Set the date of receipt of money;
• "Type of operation" (2). Select "Receipts from the sale of foreign currency";
• "Payer" (3). Select your bank from the directory of counterparties;
• "Account" (4). Specify account 51 " Settlement accounts»;
• "Organization" (5). Specify your organization;
• "Bank account" (6). Specify the ruble account to which the funds are received;
• "Sum" (7). Specify the amount of crediting in rubles;
• "Treaty" (8). Choose the same agreement with the bank that was indicated when selling the currency;
• "Item of income" (9). Select the item "Purchase of foreign currency";
• "Sum (val.)" (10). Specify the deposit amount in currency.

Press the "DtKt" button (13) to check the wiring. The wiring window will open.

In the posting window, we see that the equivalent of $ 3,000 - 189,418.20 rubles (14) was credited to account 51 "Settlement accounts" (15). The same amount was debited from account 57.22 "Foreign currency sales" (16). The operation to sell currency in 1C 8.3 is completed.

Open OSV and make sure "Transfers in transit" does not have closing balance (17).

Also, do not forget that other income (18) and other expenses (19) arising from the receipt of money in the bank are not included in tax base by profit.