Keeping records by movement items Money necessary in 1C 8.3 Accounting for the correct generation of cash flow statement (cash flow report).

This report is used by managers and shareholders to analyze the company's performance. This is also one of the forms of annual financial statements (OKUD 0710004) and is submitted no later than three months after the end of the year.

In order to configure the use of cash flow items in 1C 8.3, go to the “Administration” menu and select the “ ” item.

In the form that opens, click on the “Set up chart of accounts” link. Next, select “By current accounts”. In this example, the item is called “By current accounts and cash flow items” due to the fact that all settings were previously set by default.

A 1C setup form for DSS accounting will open in front of you. If the “By cash flow items” flag is not selected by default, select it. Depending on the settings, this flag may be set by default and changing this add-on will not be available.

Click on the “Record and close” button and you can proceed to setting up the DDS articles themselves.

Input and example of filling out a list of DDS articles

The list of DDS articles itself is located in the “Directories” menu.

In the standard delivery of the 1C configuration in the reference book, for example, there is already a certain list of DDS articles. If it is necessary to add new articles, the most important thing is to correctly indicate the type of movement of the DS. The fact is that it directly affects the report on the movement of the DS.

The name can be specified arbitrarily. This directory also supports grouping of its elements. This is not necessary, but it is advisable for further ease of use. In addition, grouping cost items allows you to obtain totals for different types activities in the future.

If you need a specific item to be entered by default when creating any cash receipt or expenditure document, indicate the default operation in its card.

You cannot set multiple default cost items for the same operation. To avoid this, when selecting, those operations that already have a main item assigned will not be displayed.

In the list form, a list of cost items with types of operations is displayed when you click on the “Main Items” hyperlink.

Using the DDS Articles Directory

When generating a DDS report in 1C 8.3, always check the amounts received with the balance sheet for accounts 50 and 51. If the amount in circulation is greater, it means that you did not enter the DDS article in some document. Otherwise, you could indicate a DDS article where this is not required.

Amounts from documents in which the item is not indicated will be displayed in the balance sheet with an empty grouping, so it is not difficult to find them.

If you group them in the DDS articles directory, then in reports you can get results for them by changing the grouping type of the article.

In some other 1C configurations, for example in ERP, DDS items are required for management accounting analytics.

For example, for a certain item, an expense limit is set for a specific month. Then an application is created to spend DS under this item. They are also used in the payment calendar.

Proper accounting for items of movement of DS not only allows you to submit financial statements on time and without errors, but also helps management analyze the activities of the enterprise in a more structured manner.

The “Cash Flow Items” directory in 1C 8.3 is an additional analysis of accounts 50 and 51.

Let's look at a few important points that must be taken into account when using DDS articles:

• Setting up the program.
• Features of the formation of the “Cash Flow Report”.
• Control over an enterprise's cash flows using DDS items.

For organizations that must submit Form No. 4 (“Cash Flow Statement”), filling out DDS items is mandatory. For organizations using the simplified tax system, accounting of funds by items may not be carried out.

In 1C programs, the corresponding setting is on the “ ” tab - see Fig. 1

When filling out the directory of DS movement articles, it is important to choose the right type of movement. In 1C programs, types of movement are “hardwired” into the program and are not subject to adjustment; their list corresponds to the lines of the regulated report Form No. 4.

For example, cash receipts by type of movement “Receipt from the sale of products and goods, performance of work, provision of services” (Fig. 1) corresponds to line 4111 of the DS movement report (Fig. 2). In our example, this is the amount of 246 thousand rubles.

How to check the report?

You can check the obtained figures using the balance sheet of accounts 51 and 50. (Fig.3)

As we can see, the data does not converge. According to form No. 4, the total amount is 267 thousand rubles, and in total amount much more – 731 thousand rubles. What's the matter? The reason is that the amount is 450,000 rubles. posted without indicating the DDS article (Fig. 4).

Thus, correct completion of DDS articles is a guarantee of correct cash flow reporting.

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However, DDS articles can be used not only for, but also for control cash flows enterprises.

In Fig. 5 we see a directory of DDS articles presented in the form of a tree. Several articles with the same type of movement are combined into groups and subgroups. This grouping allows you to obtain and compare totals for different types economic activity.

A summary report for groups of articles can be seen in Fig. 6.

The report settings are shown in Fig. 7.

Management accounting of funds

In 1C configurations, where there is a “ ” subsystem (“ ”, “ ”, “ ”, etc.), DDS items are used to plan the expenditure and receipt of funds. Based on them, reports such as “ ” (Fig. 8), “Cash expenditure limits” (Fig. 9) are built.

If on any day there is a shortage of funds, negative balances will appear in the report, which will be highlighted in red. The presence of negative balances in the Payment Calendar means that the calendar plan of one or more departments needs to be adjusted. You can analyze data that needs correction using the standard report decoding mode of the 1C:Enterprise program system. You can also use the Payment Calendar Analysis report to compare payment calendar data with budget data. Applications for the expenditure of funds To make actual payments from current accounts and from the cash register, it is necessary to prepare the document “Request for the expenditure of funds”. The document is generated based on the adjusted payment calendar.

Directory of cash flow items in 1s 8.3

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However, DDS items can be used not only for regulated reporting, but also to control the cash flows of an enterprise. In Fig. 5 we see a directory of DDS articles presented in the form of a tree. Several articles with the same type of movement are combined into groups and subgroups.
This grouping allows you to obtain and compare totals for different types of business activities. Fig. 5 A summary report for groups of articles can be seen in Fig. 6. Fig.6 The report settings are shown in Fig.7.

Cash flow items (cfd) in 1s 8.3 accounting

Calculating cash flow using the direct method makes it possible to assess the solvency of an enterprise, as well as to exercise operational control over the receipt and expenditure of funds. Table 1. Analysis of cash flows (direct method), thousand rubles. No. Indicator Reporting year Previous year 1. Current activities 1.1. Received: 7795935 5307868 revenue from sales of products 7467208 4367851 other receipts 328727 940017 TOTAL: 15591870 10615736 1.2.

Sent to: 7765227 6163591 for payment for materials, goods, etc. 5597930 3644041 for payment of wages 201515 71511 for payment of dividends 266384 239705 for payment of taxes and fees 122067 15033 contributions to the state. off-budget funds 101949 33257 for the issuance of accountable amounts 24728 13703 for other expenses 1450654 2146341 TOTAL: 7765227 6163591 Total: inflow (+)/outflow (-) money. funds for current activities 30708 -855723 2.

Cash flow adjustment

Total change in cash for the analyzed period 17539 5591 Based on the results of the analysis, we can conclude that the company has improved its solvency compared to the previous year: in reporting period an influx of cash was received in the amount of 17,539 thousand rubles, which is 11,948 thousand rubles. more than in previous year. This increase was caused by the inflow of cash from current and financial activities, as a result investment activities The company received an outflow of cash. In the long term, the direct method of calculating cash flows makes it possible to assess the level of liquidity of assets.

The indirect method is preferable from an analytical point of view, since it allows one to determine the relationship between the profit received and the change in the amount of cash.

Two methods for generating a cash flow statement

The calculation of cash flows using this method is based on the net profit indicator with the necessary adjustments in items that do not reflect the movement real money on the relevant accounts. To eliminate discrepancies in the formation of a clean financial result and net cash flow, adjustments are made to net profit or loss to take into account: changes in inventories, accounts receivable, short-term financial investments, short-term liabilities, excluding loans and credits, during the period; · non-cash items: depreciation outside current assets; exchange differences; profit (loss) of previous years identified in the reporting period, etc.; · other items that should be reflected in investment and financial activities. Table 2. Cash flow analysis ( indirect method), thousand

rub.

Cash flow analysis

The directory “Cash Flow Items” in 1C 8.3 is used as additional analytics for accounts 50 and 51. Let's consider several important points that must be taken into account when using DDS articles:

• Setting up the program.
• Features of the formation of the “Cash Flow Report”.
• Control over an enterprise's cash flows using DDS items.

For organizations that must submit Form No. 4 (“Cash Flow Statement”), filling out DDS items is mandatory. For organizations using the simplified tax system, accounting of funds by items may not be carried out.
In 1C programs, the corresponding setting is located on the “Accounting Parameters” tab - see Fig. 1 Fig. 1 When filling out the directory of DS movement items, it is important to choose the correct type of movement.

10. cash flow analysis

Using the DDS article directory When generating a DDS report in 1C 8.3, always check the amounts received with the balance sheet for accounts 50 and 51. If the amount in circulation is greater, it means that you did not enter the DDS article in some document. Otherwise, you could indicate a DDS article where this is not required.

Amounts from documents in which the item is not indicated will be displayed in the balance sheet with an empty grouping, so it is not difficult to find them. If you group them in the DDS articles directory, then in reports you can get results for them by changing the grouping type of the article. In some other 1C configurations, for example in ERP, DDS items are required for management accounting analytics.
For example, for a certain item, an expense limit is set for a specific month. Then an application is created to spend DS under this item. They are also used in the payment calendar.

Attention

Investment activity 2.1. Received: 32059 251318 proceeds from the sale of fixed assets 31252 247456 dividends 807 3862 TOTAL: 32059 251318 2.2. Sent: 863458 826350 for the acquisition of fixed assets 253713 467680 for the acquisition valuable papers 609745 358670 TOTAL: 863458 826350 Total: inflow (+)/outflow (-) money. funds for investment activities -831399 -575032 3. Financial activities 3.1. Received: 6112551 1970601 credits and loans received 6112551 1970601 TOTAL: 6112551 1970601 3.2.

Sent: 5294321 534255 return of previously received loans 5294321 534255 TOTAL: 5294321 534255 Total: inflow (+)/outflow (-) money.
The total change in cash obviously remained unchanged: + 17,539 thousand rubles. The compiled cash flow statement allows us to draw the following conclusions. The main reason for the discrepancy between the obtained net financial result and pure flow cash was an increase in accounts receivable (376,020 thousand).

rub.) and short-term financial investments(RUB 348,448 thousand), which resulted in an outflow of funds.

Info

Additional cash inflow within the framework of current activities was ensured by increasing accounts payable(RUB 155,563 thousand). Received net profit in the amount of 609,802 thousand rubles. Almost all of it was used to finance increased current assets. Financing of investment activities was carried out mainly by attracting long-term borrowed funds.

A cash flow statement is a document financial statements, which reflects the receipt, expenditure and net changes in funds in the course of current economic activities, as well as investment and financial activities for a certain period. These changes are reflected in such a way that they make it possible to establish the relationship between cash balances at the beginning and end of the reporting period. The cash flow statement is a statement of changes. financial condition, compiled on the basis of the cash flow method. The logic of cash flow analysis is quite obvious - it is necessary to highlight, if possible, all transactions affecting cash flow. Analysis of cash flows by direct and indirect methods.

Step 1. Setting up the DDS Articles directory

First, let's display this directory on the action panel Bank and cash desk of the Directories section. For these purposes, in the Administration section, select the Accounting parameters command:

Since DDS items are subcontos to accounting accounts 50,51,52, we select the Set up chart of accounts command. In the Cash Flow Accounting section on the action panel, open the For current accounts link:

Place a check in the By cash flow items field and click Record and close:

In chapter Directories the navigation panel now displays the Cash Flow Items directory:

Step 2. Types of cash flows in 1C 8.3

Now the most important thing. In order for a report in the OKUD form 0710004 to be generated in 1C 8.3 without errors, you need to select the correct type of cash flow, because this particular detail is configured in accordance with this report. The types of cash flows are predefined in 1C 8.3, while the organization can determine the names of cash items independently:

Step 3. Accounting for cash flow by item

According to PBU 23/11, the cash flows of an enterprise are divided into flows from financial, investment and current operations. Let's create group data in the Cash Flow Items directory. For these purposes, by opening the directory, you need to select the Create group command:

Please note that under the line Type of movement there is a hint Name of the indicator of the form Cash flow statement of financial statements.

Open the drop-down list and select the desired article:

In the Use as default in transactions field, you can select from the drop-down menu an operation, when reflected, the cash item will be entered automatically:

How cash flow items are reflected in 1C 8.3 using an example

Let's look at an example. We will process the payment to the supplier using a document debiting funds from the current account. The 1C 8.3 program automatically inserted into the Cash flow field an item with the type of movement Payment for goods, work, services, raw materials and other current assets:

Let's see how in 1C 8.3 this operation was reflected in the balance sheet of account 51, as well as in the card of this account. In our case, the card for count 51 looks like this:

Balance sheet for account 51:

In order to receive SALT in this form in 1C 8.3, you should select Grouping by cash flow items in the settings:

Let's generate a Cash Flow Report in 1C 8.3:

We see that the total amount of payment to suppliers is reflected correctly in the report. Moreover, VAT accrued for reimbursement in settlements with suppliers is highlighted separately, which can be found out by selecting the decoding of the line:

Thus, if you fill out the directory correctly and carefully Cash flow items, generating a corresponding report in 1C 8.3 will not require much effort.

In DDS items that are not cash flows: receiving cash from a bank, currency exchange, etc., the type of movement is not filled in.

How to reflect cash flow items in an incoming and outgoing cash order, what errors may occur when conducting cash transactions in 1C 8.2 (8.3) can be studied in our video lesson:

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The directory "Cash Flow Items" is intended to classify transactions with an organization's funds. When generating payment documents (payment orders, cash orders etc.) it is necessary to indicate the corresponding cash flow item. In the programs "SysTecs: Financial Management" and "SysTecs: Cash Flow Budget" the reference book is used when creating a budget. The methodology for working with the reference book “Cash Flow Items” is described in more detail in the manual for accounting in the 1C: Accounting 8 program of the 1C company.

Synchronization
The directory "Cash Flow Items" is included in the synchronized directories, i.e. all changes to directory elements in the SysTecs program will be reflected in the 1C: Accounting 8 information base and vice versa.

If 1C:Accounting did not keep records of cash flow items and did not use the corresponding directory, then the SysTecs program provides the ability to download the classifier of DDS items from the configuration delivery. It includes the main cash flow items and will help with the initial processing and classification of cash flow planning activities.

The directory of articles is called up from the menu item "Directories" - "Cash flow items".

The order of display of articles in the directory and reports can be configured using a special wizard, which is called up by clicking the "Setting the order" button from the command panel of the list form.

Article display order wizard

The article display order can be configured using the "Move up/down" buttons from the form's command panel. After completing the settings, click the "Save the specified order" button.

Form of the list of the directory "Cash flow items"

Basic details

The directory "Cash Flow Items" contains the following details:

• Title of the article;
• Group of articles;
• Type of cash flow- grouping of articles by type of operation. The following types of streams are available:
  • Settlements with suppliers - settlements with suppliers and contractors (in accounting reflected in accounts 60 and 76 - settlements with other suppliers and contractors);
  • Settlements with buyers - settlements with buyers and customers (in accounting reflected in accounts 62 and 76 - settlements with other buyers and customers);
  • Settlements with the budget and funds - settlements with the budget for taxes and fees, as well as settlements with off-budget funds(accounts 68 and 69);
  • Retail revenue;
  • Settlements with employees - by wages and other operations (accounts 70 and 73 in accounting);
  • Settlements with accountable persons (account 71 in accounting)
  • Calculations for loans and borrowings (long-term and short-term - accounts 66 and 67 of accounting)
  • Intracompany transactions - collection operations, transfer of funds between the organization's current accounts;
  • Buying and selling currency;
  • Other operations.
• Debt account- accounting account (line, as it is specified in 1C: Accounting). Used for types of cash flows: settlements with the budget and funds, settlements with employees, settlements with accountable persons. Specifying this account is mandatory in the system" Payment schedule" in the event that when creating a calendar plan using the payment planning interface, it is necessary to control the balances of debt (respectively, for taxes and to employees). If an account is specified, then the current balances will be requested from information base 1C: Accounting 8. If there is no need to see and control balances, then it is not necessary to indicate the account in the article.