Correction of progress over the past period at 1s. Document "corriguvannya nahodzhennya". Features of UPD management

Whether it is clear to any practicing accountant that the primary information is more precisely intended for storage in the 1C program, the more effective the interaction with counterparties and analytical results in all areas x will be folded. However, for various reasons, the original documents for the receipt of goods are often replaced, and it is likely that the data will be adjusted. Let’s take a look at how the adjustment to 1C is done using the “1C: Accounting 8” program.

Have mercy on everyone

Amendments in the original documentation may arise for completely different reasons:

• The human factor - disrespect, vanity, and the instantaneous execution of many rights lead to an inevitable reality: the goods are purchased by the postal owner with incorrectly executed documents, apparently, this is how the 1C program itself is incorrectly executed;
• Changing the purchase details can be avoided during the period of registration of the release documentation, as a result of the first documents being completed correctly, but for the old details, which again requires re-registration and correction Nya.

Since it is difficult to influence the presence of a negative human official in the work, the relevance of the details of your counterparty is now easy to verify: the Federal Tax Service of Russia has developed an online service that allows you to verify the IPN and checkpoint. - any legal entity. U 1C: Accounting, ed. 3.0 This connection service and customer service can be resumed until the next hour by entering the data of a new counterparty or changing the data of an existing one. Such simple steps allow you to insure yourself against inconsistencies and make amendments to the official journals of invoices, to the documents themselves, to the books of purchases and sales.

The pardon has been revealed - why bother?

Please make sure that this information is entered one-time before the invoice and the act of service and into the invoice. However, practice does not exclude situations that allow the possibility of inaccuracy in just one of them.

However, the lack of authenticity of the documents in real life is clearly revealed by one of the parties: the seller and the buyer. The situation can be corrected as follows:

• The counterparty, who is the seller, provides copies of the ownership documents;
• The counterparty, who is the buyer, accepts them and registers them;
• Since this inaccuracy greatly affects the information stored in the software, this limitation is subject to the correction of data.

Correction of primary documentation is regulated by Part 7 of Art. 9 of Law No. 402-FZ, it transfers the introduction of adjustments to the details of the document of origin without the parties, unless the other party is aware of the agreement:

• Variety whatever the position of the document;
• The strength of the position;
• Sumi.

When dealing with the maximum allowance and the omission of amendments in the invoice, the counterparty selling the goods and services is responsible for misrepresenting the correct invoice with the entered number and date of correction, in accordance with the regulation regulated by relevant regulatory legal acts.

• Changing the output document (except for electronic versions, technical features of which make this option impossible);
• Registration of a new copy, which is correct.

Change of minds please

The government's activity in various spheres is subject to a permanent collapse due to economic, financial and other reasons. As a result, ideas that have already been developed (needs or implementations) are often looked at:

• The price of one unit of advanced products or services (if there is a reduction, change the exchange rate at the specified point in the contract, etc.);
• Quantity: after the fact, another quantity of commodity and material assets is taken into account, which is divided into the designated part;
• The price is so great overnight.

In such a situation, correction occurs on certain sides; in 1C software, it is represented by the document “Corrigation Requirement”.

Implementation of corrections in 1C

1C: Accounting 8 transmits for entry on the side of the purchase the initial documents corrected by the post owner for specialization of the specialization document - “Adjustment of Appropriateness”, intended for work both with system units of penny worlds, and for intellectual units assigned to the contract and between the parties.

The header (upper part) of the document contains a set of several fields:

• Type of operation - transfers a choice from the assigned list of one of the options:

• “Correcting the original documents” - for the purpose of quickly identifying the settlement and registration, correcting the postal owner’s data;
• “Adjustment on the same sides” - for modification in the form of a purchase transaction by changing the value and/or quantity of goods (work, services) added to the contract. It is possible to select from the seller a customized or corrected invoice, then select the same option.

• The number and date of the document are generated automatically, and can be changed manually if necessary;
• The “Organization” field will be filled in according to the basic settings of the program or manually when hiring the party that added the goods (work, services);
• The “Korektuvati” radio transfer block allows you to select one of the obligatory options that transmit either the change in the MDV data, or the MDV in combination with the accounting and tax data.
• The “Representation” field allows you to select the output document used for correction. The following tabs of the table section will be filled in on the stand of the selected document.

After filling in the output data on the base of the original document, you must manually change the original data: thickness, quality, or the like.

Changes in the form of PDV and data on your pages will be indicated by the document flow and the postings formed thereon. They depend entirely on the type of operation, the order of occurrence, the delivery period in which the property that is being corrected is registered, as well as the sign of correction: which indicates the registration of an increase or change in them One sum.

The “Additional” tab allows you to enter additional information for displaying an invoice on a separate form and specifying the item of other income and expenses for depositing additional sums on it.

At the footer of the document (its lower part) on the platform of the “Correction” carried out after the instructions “Enter the invoice structure”, you can register the cancellations and corrections of the invoice structure. The hyper-power of the “Corrected document” allows you to go to the output document of the search, which will replace unused data.

Change/increase in value

What in 1C is obtained from the original invoices, and where then are they expected to implement changes in the subordinate form?

Change of primary status

The original rakhunok-texture in this form appears in section 2 of the magazine of rakhunkov-invoices. To form an entry in the Purchase Book at the end of the delivery period, the regulatory documents of the maximum allowance are completed with the updated information for the recovery process: previously accepted recovery procedures promote updating in size, which is It shows the difference between the output deposit amount and after making changes.

Increased first-rate quality

So, just like every time there is a change in the output amount, the original invoice structure will be displayed in section 2 of the magazine of the removed and inserted invoice layers. The purchasing organization has the right to accept recovery at a rate corresponding to the difference between the amount of the output deposit and the amount after making changes.

Situations often arise when, within a matter of an hour, amendments are discovered on previously entered documents. Once in a while it is necessary to copy a document.

Anyone who accesses a document “retrospectively” corrects it and forwards it. This method of correcting waste residues can lead to serious damages and residues. In addition, it is often necessary to simply record the discrepancies in data for further review by the client.

It is correct to carry out such changes using additional documents 1C “Adjustment of implementation” and “Adjustment of implementation”. Let's take a look at the instructions on how to work with them in 1C 8.3

Butt design, customization, change

For example, let’s take the document “Receipts (acts, invoices)”. The adjustment of the implementation in 1C 8.3 is absolutely the same as before. Let’s say two months ago we drew up a document requiring some goods worth 8997.76 rubles.

After arrival, we begin to sell the goods.

A dozen hours later we received a pardon from the document. The price may be different, for example, 223 rubles. Sum, definitely, 9143 rub.

There are differences:

• in mutual frosts;
• in the guise of PDV.

To record and correct this situation, we use the “Correcting Requirements” document.

There can be two types of customization:

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• Correction of the original documents.
• Correction for weather conditions.

The importance lies with the fact that in the first episode we simply amend our apology found in the original document. In this case, all table columns are available for editing. It is possible, perhaps.

When adjusting for different parties, if the parties are at home and the price changes (price and quantity change), the column with the MDV rate cannot be edited. Alternatively, you can insert the ensign “ ” and create a corrected rakhunok texture in 1C 8.3.

The butt has been modified over the past period:

In addition, you can select where the adjustment will be displayed:

• in all sections of the form;
• less in the guise of PDV;
• less than the other form (if the original document is corrected).

Let’s see the postings like creating a document editing in 1C:

Apparently, the document corrects the difference between the 60.01 rack and the MDV (19.03 rack). In this case, if after the change the amount changes, the EDV is reversed, and the 60th period is carried out as a debit.

Recently, starting with version 3.0.43.50, in the 1C:Accounting 8 edition 3.0 program, up to the document “Adjustment of Responsibility”, the distributors added a new type of operation for the Correction of Weight Loss. Now the document allows you to not only register the removal from the postal owner of corrections and corrective documents, invoices and create consistent adjustments in the form, but also correct the assumptions of accounting clerks and technical clearances. In this article, on a specific application, we will look at how you can correct the accounting department and by submitting a correction made at the time of entering the information from the original document into the program.

I will guess, for that, the program at the program is possible to briskly brown with the documents of the coragentine of the supra -Coriguvant Realizatsya, not at one time in the lalasts of the function of the borgoville of the Uvimknuti Vraoporet, the Corgical Documents.

Let's take a look at the butt

The organization “Svitanok” is stagnating the illegal tax regime – the method of accounting and accounting regulations (PBO) 18/02 “Profile of expenses from taxation of the organization’s income”. The organization is a VAT payer.

In 2016, when entering into the program the first document submitted by a third-party organization of the act of hiring of services, the accountant-operator made two amends. Firstly, by indicating the wrong credentials of the servant, and in another way, at the hour of registration, the invoice that was withdrawn from the postal manager was sent to the assigned number. In addition to the postal payment, the act of providing services is registered in the program using the additional document Approval of the Service transaction type. In the "Sum" column of the tabular part of the document, instead of the correct 6,000 rubles, 5,000 rubles were entered.

The original invoice is registered at the bottom of the document by assigning the number and date. Instead of the “reference” number 7, number 1 was entered.
The expenses for the additional service at the accounting department must be paid until the final Spodarskikh expenses (region office 26). Document Investigation of the most extensive settlements and the result of its implementation is presented in Fig. 1.

When the document was submitted to the accounting department and with the method of depositing the income, the amount of services without MDV was debited to account 26 “Zagalnogospodarskie debits”, seeing the amount presented by the postal owner behind the debit of account 19.04 “MAP from additional services” Maximum permissible value for correspondence with credit rack 6. and contractors." The same document forms an entry in the MDV accumulation register, which is the basis for forming entries in the purchase book.

Also, as a result of the allowance made at the assigned value of the service at the accounting department, and through the method of donating income, the amount of expenses was underestimated, the amount of the presented maximum allowance was underestimated, and the amount of debt to the postal manager was underestimated.

The document Rakhunok-invoice of withdrawals is formed by the program on the support of the document Responsibility, as a result, to place the wrong amount and the amount of maximum allowance.

Formations with the wrong number of the document Rakhunok-invoice, deletions are directed to Mal. 2.

In the program, the maximum allowance amount can be taken up to the recovery either with the help of the regulatory document Formation of purchase book entries, or directly in the document Rakhunok-invoice, withdrawals with the ratio turned on. Change the recovery of maximum allowances from the purchase book by the withdrawal date.

The result of the document Rakhunok-invoice, the conclusions are shown in Fig. 3.

The document, when carried out in the accounting office, having accepted the PDV amount before the recovery and forming an entry in the PDV register of Purchases (before the purchase book), apparently, from the underestimated PDV amount and the pardon number of the invoice.
The purchase book for the first quarter is shown in Mal. 4.

The valority of the servant was paid to the postal chief as soon as the next quarter arrived. The Payment Agreement document was created on the support of the settlement document.

The execution of the confirmation document Write-off from the rozrakhunkovogo rack, created when the extract from the rozrahunkovogo rack, is shown in Fig. 5.

It was found that as a result of an inspection of the frost deposits carried out with the postmaster, in another quarter this settlement was revealed. The information from the maximum permissible income for the first quarter has already been created.

Let's figure out right away how such an arrangement can be corrected by the accounting and tax authorities.

Extended to clause 5 of PBO 22/2010 “Correction of orders in the accounting department and the importance”, the order of the day, revealed before the end of that day, is corrected by records for the relevant accounts of the accounting department of that There are hundreds of glorious fates in which mercy has been revealed.

Subject to paragraph 1 of Art. 54 of the Tax Code of the Russian Federation, if an exemption (resolution) is detected on the calculated tax base, which must remain until the last tax (seasonal) period, in the current taxable (military) period, there will be a change in the taxable base and the tax must be paid for the period in which it is due the soon-to-be appointed pardon (conciliation ) .

The truth behind this rule is that there are blames. In accordance with the same paragraph of the Tax Code of the Russian Federation, the tax payer has the right to carry out a re-arrangement of the tax base and the amount of taxes for the tax (seasonal) period in which the remission (reconciliation) was revealed, which is carried forward to the last tax (seasonal) periods, if allowed and pardons (complaints) forced to pay a tax over the world.

As we have already said, as a result of the amends granted, the amount of expenses was underestimated. Also, by using the method of taxing the profit, the tax base (profit) was protected and, obviously, this led to the due payment of the tax. Therefore, the correction of income can be generated in the current period, as well as the accounting area.

And in order to resolve how we comply with the MDV, we are going to the Decree of the Order of the Russian Federation No. 1137 dated December 26, 2011. Subject to clause 4 of the Rules for maintaining the purchase ledger, if it is necessary to make changes to the purchase ledger (after the end of the in-line tax period), cancel the entry for the invoice sheet, check the correct invoice sheet at the additional door of the purchase ledger for the invoice the period in which the rockets were registered -texture, original rakhunok-texture, before making corrections before them.

To correct the grinding described by us with the quick document Correction of the need and as a type of operation, select Correction of wet grinding.

At the deposit of Golovna, it is necessary to select a document - this document is the document in which the settlement is allowed, which is correct (in our version, this is the document of the document (act, invoice) No. 1 dated 01/11/2016). A few minutes below, when you select an entry, a message is automatically displayed on the document Rakhunok-invoice, which is corrected, and the details are removed.

We need to correct the input number (the new value is 7). On this tab you can select and display the correction: only in the form of income tax and in all sections of the area (we want to make corrections to the accounting area, in the form of income tax and in the area of ​​income tax). You can also select options for generating income and expenses.

The bookmark of the Main document of the document Koriguvannya nahodzhennya presented on Mal. 6.

If, in order to correct the order, it is necessary to correct certain sum indicators, you may need the following bookmarks: Products, Services, Agency Services.
Since in our case the payment is allowed when the act of providing services is entered into the program, we quickly enter the Services tab and, apparently, the correct price is 6,000 rubles.
Bookmark Document Services Corriguvannya nahodzhennya presented on Mal. 7.

At the hour when the document is submitted to the accounting department, it will cancel the settlement entry from the recovery of PDV (Dt 68.02 - Kt 19.04) in the amount of 900 rubles and will form the correct posting in the amount of 1,080 rubles. In addition, you can see in the debit of account 19.04 the daily amount of the daily allowance presented by the postal employee (180 rubles), increase in the debit of account 26 “Zagalnogospodarskie debits” in the accounting and tax form the amount of debits for service (1,000 rubles) and, obviously, increase the loan1. postal employee (1180 rubles).
The process of document adjustment is presented in Fig. 8.

In addition to the entries in the accounting and tax department, the document will form entries in the accumulation registers with the PDV.
The register of MDV submissions (amount of MDV presented by customers) will record the receipt of the correct amount of MDV, and the remainder of this amount of MDV will be registered in the purchase book with a document, and immediately the payment will be displayed.

Two entries will be generated in the Purchase EDV register. The first entry is a reversal of the PDV amount illegally accepted before the recovery with the pardon number of the invoice. And the other entry is the confirmation of the correct amount of MDV behind the invoice with the correct details. Remnants of the correction are entered at the last supply period with the MDV, the generated records will be marked with the sign of the supplementary sheet and the corresponding period that is being corrected will be indicated.
Formed by the document Correction of the entry to the accumulation register is presented in Fig. 9.

Also, at the hour when the document is processed, the program will create (register) a new document, Rakhunok-invoice of withdrawals with explanations of “correction of the moisture milling” (div. Fig. 6). This document can be viewed in the list of documents Rakhunok-faktura, otrimaniya. Pardon and amendments documents shown on Mal. 10.

Form of the corrected document Rakhunok-invoice of refusals to indicate the date of correction and sending on the document that is being corrected. Also, the document form has the meaning of the details of the postal invoice before and after correction (Fig. 11).

Let's, to verify the correctness of our actions, let's create a purchase book for the first quarter - the tax period for which the payment was made.
The product we are forming has a required period. In the adjusted version, the order “Form additional arches” is included and, possibly, the forming option is for the current period.
Adjustment of the name The purchase book is displayed in Small. 12.

Marvel at the additional arkush of the shopping book.
As a rule, the number of the additional arch, the supply period and the date of completion are indicated in the additional arch. In column 16 of the tabular part, the maximum allowance amount for the supply period is indicated before the additional bag is folded.
At the additional ark, the attendants, as they found out, have two rows: reversal of the invoice with the correct number and sums and correction of the entry with the correct number of the invoice and with the correct sums.
Additional arkush of the purchase book for the first quarter of presentation in Fig. 13.

Adjustment of the maximum permissible value is necessary for changes in purchase or sale. This situation gives rise to an odd rakhun-texture. Let's take a look at the example of the 1C Accounting 8.3 program for adjusting the input maximum permissible value when the value changes. We will now formulate the document “Reliability of Goods” and register the “Rakhunok-invoice of withdrawals”:

When ticked, the checkbox “Change the maximum allowance limit in the purchase book by date” is ticked:

Let’s say we bought a large quantity of goods, and the postal buyer paid a discount. Evidently, there has been a change in the external varosti and the maximum permissible value. To display this in the program, we create the document “Corrigation of Requirements”:

When you make changes to the “Golovna” tab, you need to check so that the base document appears and check the box “Update the maximum allowance in the shopping book.”

On the “Products” tab in the “Price” column, a new value is installed, with which the values ​​in the “Varity”, “Main Value” and “Everything” columns will be insured automatically:

Obov'yazkovo in the correct manner registers the “Corrected Rakhunok-Invoice”, and the change/increase in the amount is displayed behind this document. This data is displayed in the relevant field of the document:

We formulate the name “Book of Purchases” and “Book of Sales”, we verify what type of “Corigual Rakhunok-Texture” appears in the name:

The name “Shopping Book” appeared to have a cob bag. And the axis in the name “Sales Book” will already be displayed in the amount on the stand of the original invoice.

Now let's take a look at the butt to make it more efficient. In a similar manner, the “Reliability of Goods” is drawn up and the document “Rakhunok-Faktura” is registered:

The buyer received an increase in price for a new batch of goods, and the introduction of “Corigual rakhunok-invoice”. As soon as the buyer accepts the new version, the document “Adjustment of Receipt” is drawn up in the same way as for the first time. The same adjustment can be made using the additional “Create on stand” button from the invoice.

It is necessary to fill in:

Type of operation - “Correcting after weather conditions”.

Falling asleep.

Renew the maximum allowance for the sales book – indicated by a tick.

On the “Products” tab in the “Price” column, a new price is installed.

Registration “Correctual rakhunok-texture of rejections”:

This situation will lead to the routine operation “Formation of purchase book entries”:

Since the primary document “Rakhunok-invoice” had a check mark indicating the item “Change the maximum allowance in the purchase book by the date of entry,” the data from this document is not displayed when forming purchase book entries. The entry for editing is displayed.

As a result, the following invoices appear in the purchase book:

When the value changes, the data from the original invoice is displayed in the sales book, and when the value increases, in the purchase book.

When selling, the original structure-texture with the change in value goes to the purchase book, and for an increase - to the sales book.

The adjustment for sale is formalized in a similar manner. We form the document “Adjustment of implementation” with the price change:

I register the “Koreguvalny rahunok-faktura”. Please fill in the data in the appropriate field before changing the value:

To restore respect, first formulate the call, it is necessary to eliminate regulatory operations from the maximum allowance.

The “Purchasing Book” section displays a record about the change in price on the stand of the created original invoice. The column “Operation code” will have 18, and in the column with the name of the seller the name of our organization will be displayed:

We are now forming “Adjustment of implementation” with increased prices:

The document “Koreguvalny rahunok-faktura” appears to have an increased amount.

Koriguvannya- this is a change in the primary price of goods and services, which was established after the increase in the mutual benefit of the parties (the buyer and the customer).

If the availability of already advanced goods (works, services) changes, the seller of the goods (works, services) must post a customized invoice. This may happen with a change in the availability and quantity of goods (jobs, services).

The original invoice indicates a new quality of the product (work, service), as well as a change in quality. Before you do so, it is necessary to cancel the purchase price for goods.

If the seller has placed a customized invoice for the change in price for the goods, then the buyer will make the postings according to , before. For whom to download return entries:

• Dp 68 - Kt 19;
• Dp 19 - Kt 60.

In addition, the buyer can save the quality of the goods themselves, bringing the difference to a ratio of 90-2.

The seller, at his own expense, can make adjustments to the sum of the adjusted maximum permissible limit for the change. For whom is it timid to reverse:

• - Kt 90/ "Viruchka" - for the amount of changes in the value of goods;
• Dp 90/ “PDV” - Kt 68/ “Rozrahunki with MDV” - for the amount of MDV with rіznitsі.

Let's take a look at the butt.

Let's go Travnya 2013 Company "A" (seller) sold to Company "B" (buyer) the goods for the price of 118,000 rubles. (Including maximum permissible limit - 18,000 rubles). The cost of the product was 86,000 rubles. Also, for prompt payment (before the 10th), buyers will receive a discount of 5%.

Company “A” will make the following records:

Correction: postings from the past period

12/12/2014 Company “A” praised the work performed by Company “B”. The fees were paid in the amount of 1,200,000 rubles. (Incl. MPE - 200,000 rubles). In 2015, according to the results of the verification, a non-existent work was installed, although it was paid. The overpayment amount was 470,000 rubles. (Incl. MPE - 000 rub.).

As a result, Firm “A” sent a claim and additional benefit for a change in the work price to Firm “B”. At the end of 2015, Company “B” signed the additional payment, and also refunded the overpayment.

Company “A” added the following records:

Firm "B" will carry out: