Representation of the flow of industrial reserves in the accounting registers and accounting records. Stavanalit. Contact information Configurator accumulation register

1) We add the accumulation register "Purchases", indicating the type of register "Turnover" and the subsystem "Purchases"

2) Adding data.

Vimiryuvannya:

"Quality" - (type "Number", value 20, accuracy 3);

"Amount" – (type "Number", dovzhina 20, accuracy 2).

3) Specify the registrar "Receipt Invoice"

4) In the document “Pributkova Invoice” we launch the document designer.

We select the tabular part “Products/Services” and press the button “Fill in”

Click the "Ok" button and select the procedure in the document module.

5.2. Register of accumulation of surplus goods

Let's make it easy. “As it turned out,” our company has a number of warehouses.

1) The non-hierarchical adviser "MіstsyaSberіgannya" is added to the "Enterprise" subsystem

2) For the documents “Pributkova Invoice” and “Vitratna Invoice”, the details “Warehouse” are added, type “Author of Posilannya.MіstsyaZberіgannya”.

3) In the document form, the “Warehouse” attribute is dragged to the form elements

4) We add the accumulation register “Balances of Goods” for the “Purchasing” and “Sales” subsystems; the type of the register “Balances” cannot be changed.

5) Adding data.

Vimiryuvannya:

"Quality" - (type "Number", value 14, accuracy 3).

6) Specify the registrar “Pributkova Invoice” and “Vitratna Invoice”.

7) In the document “Pributkova Invoice” we launch the document designer.

Indicate the type of the registrar "Arrival", the tabular part "Products/Services" and press the button "Refill Viraz"

So, since the tabular part “Products and Services” can have both services, we add a mental check to look at the nomenclature, so why the services are not put into the warehouse.

8) In the document “Vitrat Invoice” we launch the rukh constructor, specifying the type of rukh of the “Vitrat” registrar, and the same as in the incoming one.

9) We launch 1C: Enterprise, store the documents in the warehouse and transfer the documents. Through the main menu, you can access all functions and find the accumulation register “Product Stock”.

6. Call.

Call– intended for processing accumulated information and extracting the data from a manual view for review and analysis. The configurator allows you to formulate a set of different inputs sufficient to meet the needs of system users for reliable and reporting output information.

As a rule, the data composition system is used to form the output data. Ale, it seems, there may be a rather advanced algorithm for forming a “paper” or “electronic” sound created by mine.

You can place one or several forms, in addition to which, depending on your needs, you can organize the introduction of any parameters that will influence the algorithm.

6.1. It's purchased.

1) The non-hierarchical adviser "MіstsyaSberіgannya" is added to the "Enterprise" subsystem

The advantage of the software product 1C:Accounting 8 in the 1C:Accounting 7.7 domain is that one program can manage the organization from different supply systems. On the other hand, you can simultaneously act as both an organization and an individual employer.

• 1. Entering information about the individual enterprise.

From the “Organizations” agent (menu “Enterprise – Organizations”) you need to request information about the individual enterprise (information about state registration, information about bank accounts , code ODRNIP, OKATO and in.). When filling out information about an individual entrepreneur in the Legal/Physical field. Person” - enter “Physical person”, and in the “Physical person” field select the document element “Physical person”, in which information about the employer, as about the person (statute, passport data, IPN, date of people) zhennya ta in. ).

• 2.Adjustment of parameters in the image.

  In the form "Adjusting environment parameters" (menu "Enterprise - Adjusting environment parameters"), set the following commands:

  • On the “Inventories” tab – “Maintaining records of batches (acquisition documents)”;
  • On the tab “Rozrahunki with contractors” – “For documents of rozrahunki”;
• 3. Adjustment of regional policy.

  Information about the regional policy of individual enterprises is listed in the view “Corporate policy of the organization” (menu “Enterprise – Regional policy - Regional policy of the organization”).

  To set up regional policy parameters that are specific to individual entrepreneurs, go to the “Enterprise” tab, then indicate “Main nomenclature group” and “Main nature of activity”, so Seems like an entrepreneur. The ensign “Take responsibility for several types of activities” follows the definition of how many types of activities are accepted.

  Once the ensign is accepted, then all government operations will be assigned to the nomenclature group and the nature of the activity designated in the regional policy, in the fields “Main nomenclature group” and “Main nature of the activity.”

  As the order of regulations, the classification of government operations to different nomenclature groups and the nature of activity is carried out in the order described below, in the section “Separate structure for types of activity.”

  At the hour when the order “Take charge of certain types of activities” is established, fill in the report of the types of activities of the enterprise (for which it is enough to press the message “See the activities of the enterprise emtsya").

  When filling out the report, the nature of the activity and the transfer of nomenclature groups that must be assigned to the designated nature of the activity are indicated. The reports from the report “Views of the activities of entrepreneurs” are used to form the title “Book of income and expenses of the enterprise” (to fill out the title page; to select information, to form This includes various types of activities).

  The peculiarity of adjusting the regional policy for individual enterprises also lies in the fact that the method of assessing the value of inventories may be different from FIFO.

• 4.Removing the brightness.

  When documents are processed, government transactions are displayed in the accounting department, as well as in special accumulation registers intended for maintaining the tax account of an individual enterprise. Also, the configuration allows the enterprise to conduct accounting and filing transactions at the same time. Accounting departments are required to provide objective information about government activities. The duties of the tax office include a designated basis for personal income tax (PDFO), as well as maintaining a Book of income, expenditures and government transactions for individual entrepreneurs.

  To obtain information about the taxable form of the contractors, use the following:

  1. The “Book of Income and Expenditures of the Entrepreneur” designations for the formation of the Book of Income and Expenditures and Government Operations in the form approved by the order of the Ministry of Finance of the Russian Federation dated August 13, 2002 No. 8BN/BG-3-04 /430.
  2. It is recommended to use the “List/Cross-Table” and “Credits and Turnovers” sections to analyze the income and expenses of the enterprise, which are covered by the insurance method. For example, with the help of these reports, you can track payments for advanced goods by purchasers, remove official records of income and expenses across product groups (types of goods, manufactured work, services), analyze differences l indirect costs for types of activity. To remove these and other types of statements, in the following parameters, assign the subregister to the area of ​​income and expense of the enterprise, and itself:
  3. IP MPZ - register of the volume of material and production reserves across batches and documents of payment to postal employees;
  4. IP Turnover MPZ is a register of direct expenditures on production, which reflects the quantity and quality of raw materials spent on the production of finished products and beverages;
  5. IP MPZ Vivvantazheni – register of the type of goods (works, services) for which payment from buyers is not withdrawn;
  6. IP Income – a register of the type of income from the sale of goods (work, services), which will increase the tax base from the PDF;
  7. IP Other material expenses – register of the type of other (indirect) material expenses. This register displays the availability of services and materials supplied for illegal procurement purposes. Zokrema, at whose register you can insure expenses for bathhouse heating, electricity, transport services, etc.;
  8. Individual Entrepreneurs Withdrawals for payment of goods – register of the form of funds with payments of goods in order to change the tax base from PDF.
  9. IP Other expenses – register of the area of ​​debt from payments, as well as debt from budget expenses;
  10. IP other income – register of other income related to business activities;
  11. IP Other expenses – a register of the amount of other expenses, as well as expenses for accumulated depreciation.

Recording a transaction on the accounts means displaying the changes in accounting books, cards and other accounts, such as regional registers.

The totality and distribution of details at the registry indicate its form, depending on the characteristics of the objects to be insured, the recognition of the registry, and the methods of registration. Under regional registration we mean the recording of government transactions on regional registers.

Cloud registers can be used as books, cards and loose sheets (sheets) such as typed documents, extracted during the use of computer technology, and for storing magnetic strips, disks, floppy disks and other machine media.

As it was said above, the primary documents in the form of materials: receipt orders, acts of acquisition of materials, limit orders, invoices, etc. Appears in regional registers. The main register, based on the materials of the journal order No. 10, records those transactions for which the account is credited. Transactions for which accounts are debited will be recorded to the General Ledger. Monthly sums of the skin journal-order show the amount of the credit turnover of the account, the operations of which are insured by this journal, and the amount of debit turnover of the skin corresponding to it.

The government's transactions are recorded in journals - orders from the world, their execution and paperwork. Therefore, a systematic entry in journals is an hourly and chronological entry.

To verify the correctness of the entries in the order journals, the official result of the loan must be secured and recorded in the journal directly from the documents. The results are shown as shown in the following columns in the journal, the accounts for the accounts that are debited.

The main features of the journal order form:

Establishment for the appearance of government transactions of journals - orders, records of which are kept under a credit sign;

Compliance with lower journals - orders of synthetic and analytical form;

Combining systematic chronological recording in order journals;

Reflections in journals - orders of government operations on the types of displays necessary for control and development of information;

Shortening the number of entries in all rational daily journals – orders and the General Ledger.

Information from the order journal goes to the general ledger, and then to the company’s balance sheet. In the balance sheet, materials are displayed under actual assets, section 2 of the asset balance sheet “Current assets”, behind the row “Inventories”.

Audit of material and production reserves

The documents that regulate the appearance of material and inventory reserves are as follows:

1. Provisions for the maintenance of accounting and accounting information in the Russian Federation (Order to the Ministry of Finance of the Russian Federation No. 34n dated 28 June 1998).

2. Accounting regulations “Shape of material and inventory reserves” (PBO No. 501)

3. Plan of accounting departments and instructions for its implementation

4. Methodical entries from the accounting department of material and inventory reserves (approved by order of the Ministry of Finance of the Russian Federation No. 119n dated 28 April 2001).

5. Tax Code of the Russian Federation (Parts 1 and 2).

The meta-audit verification of the volume of industrial reserves is based on the confirmed reliability of the data in order to determine the level of commodity and material values, and on the established correctness of registration of transactions from industrial reserves. official normative acts of the Russian Federation.

Here it is necessary to check how the design is carried out on synthetic frames 10, 11, 14, 15, 16 and 19. The main consideration in this case, of course, is to add frame 10 “Materials”, which is divided into subframes behind the mother groups other values.

The main sources of information are primary documents in the form of historical reserves and various analytical and synthetic registers. As the primary documents in the form of materials, it is important to unify the documents in the form of materials.

Underlying data on the form of material assets and inventories are verified in the articles of section 2 “Current assets” of the asset balance sheet (form 1) in rows 210, 211, 212, 213, 218 and in such accounting registers as the Head Book, journal order No. 6, 10, 101, additional information No. 10 with a memorial-order form in the form or similar machines, printed on personal computers.

We first need to check the provisions of the regional policy in terms of commodity and material assets (TMV), as shown in the document “Cloud Policy”. With special respect, please refer to those:

How to insure material assets - for the actual cost of their acquisition (procurement) or for financial prices;

What method is being used to write off material assets and waste of production;

Which method is stagnant in the face of the collapse of material assets in warehouses.

Control over cloud robots, which is followed by accounting, and correspondence between the management of goods and materials, is carried out by the way of adjusting the rules for the formation of other government operations.

The study is being carried out in the course of obtaining evidence from the auditor before the preliminary assessment of the inventory of goods and materials, as well as during the process of their verification when clarifying with the accountants the surrounding provisions of certain government operations. Yes, as they say, it is doubtful or unclear.

To confirm the correctness of the representation in the accounting department, the necessary and correct inventory of goods and materials, the recurrence and relevance of their appearance in the registers of the accounting department, and the validity of their assessment are verified by verification of documents.

Transactions reflected in the primary form, in order journals, statements, the General Ledger, and accounting records are verified at the latest. With particular respect, here we look at the correspondence of the archives, the amount of turnover and surpluses in the registers of analytical and synthetic forms.

In case of the presence of commodity and material values ​​in different periods, data on the flow of commodity and material values ​​with the data of the accounting department, assessments of the relationship between various articles are given and presented. And from the data for the previous periods, analytical procedures can be established.

When checking the availability of materials, we must first clarify which option is the subject that is being verified: with or without the variables 15 and 16. Next, we control the correctness of the preparation of the initial documents for the procurement of materials, their evaluation, and the analytical form (for nomenclature numbers, articles, etc.). Immediately install, as the MDV was seen, added to rack 19 and written off to rack 68 subracks of the MDV.

The auditor also checks how the process is carried out so that uninvoiced deliveries and materials that were paid for were not found in the warehouse (materials are on hold).

For transactions involving the acquisition of materials, the auditor verifies those transactions involving the addition of materials that were taken away from the order of exchange (barter), which were found free of charge and otherwise.

When changing the organization of the management of material assets in warehouses, there is a need to control the organization of the warehouse state and the access control system. Next, they check how the warehouse storage of materials is organized and how control is carried out on the side of accounting. Enterprises can use three main options for storing materials in warehouses: operational accounting (balance) method, card-documentation method, cardless method.

If the balance method is stagnated, the auditor checks the statements of receipt and expenditure of materials, checks the bag data of these statements from the balance sheets. Another method is transferring the sum total of turnover sheets in the accounting department for groups of materials. In this case, the auditor reviews this statement and checks the surplus from the warehouse card. Due to the fact that there is a selection of animals involved, overall control is a very difficult operation. The third method is the most effective. It will become stagnant, as soon as the personal computer (PC) is disabled. And here, warehouse cards are not kept as a matter of course. The process of warehouse acquisition itself is not carried out in the first option. The warehouse process itself is organized on a PC, and turnover sheets are compiled for specific periods (month, quarter). The auditor is familiar with the available documents and understands how the warehouse data is reconciled with the accounting data.

The contribution to the added value is written off according to the provisions of Chapter 21 of the Tax Code of the Russian Federation “Tax to the added value” and is insured by the debit of section 19, sub-section “PDV from additional material resources” in correspondence with the loan, section 60 “Rose” rakhunki with postal workers and contractors”, rakhunki 76 “Results with different debtors and creditors” and others. The auditor needs to verify how the balance was settled for account 19 and how it was paid to this drive 68. The maximum allowance from material resources is written off directly from this drive 68 at the remaining time of payment Rakhunkiv.

Particular respect is given to the reversal of the operation from the release of material assets from production. For this purpose, an enterprise can use one of the following evaluation methods: for the availability of a unit of inventory; for average cooperation; at the expense of those who first purchased the goods within an hour (FIFO method);

The first method transfers the write-off of a skin unit of materials at the cost of adding one unit of inventory. It becomes stagnant because the range of these material values ​​is small. Another method (assessment of average performance) is the most extensive. For this purpose, it is important to correctly set the average prices.

The FIFO method for estimating reserves is based on the assumption that material resources are acquired throughout the reporting period in the sequence of their acquisition. In the warehouse at the end of the financial period, excess material values ​​are lost due to the actual consistency of the remaining purchases during the hour, and the material values ​​of early purchases are written off to the consistency of products.

Verification of the correctness of the entry and write-off of material assets created as a result of shortages and theft is carried out by the auditor in the event such data are revealed. Stinks can be a result of force majeure situations (earthrush, fire, fire) or appear during inventory. The written-off sums of losses, theft and waste from the sale of valuables are regulated by law and statutory documents and appear in the credit account 94 “Insufficiency and waste from the sale of valuables” and the debit of the account 73.91 and etc.

The final stage of verification is monitoring the records of the collected material assets. This data is verified after the data in the journal-order f. No. 10, statement f. No. 10,11, 10s, 14,15s, that of the Head Book.

Accumulation register 1C This is the structuring of a set of data, which contains information about all the flows (receipts / expenses or turnover) of the selected documents.

See the accumulation register

1C has two types of accumulation register:

• Turn over
  If you plan to remove the register from the register, please insert the revolutions carefully.
  For example, when registering sales, what is important to us is the volume of sales and there is absolutely no need for surplus. Also, the register type needs to be set to “Revolutions”.

• Zalishki
  If you plan to withdraw surpluses from the register, set the type of surplus. For example, let’s take the accumulation register “Goods in warehouses”, which will provide important information on both surplus and turnover. Also, the register type needs to be set to “Backs”.

Please note: incorrect selection of the type of accumulation register can cause low productivity of the information base.

Vimiryuvannya, Resources, Details and Standard details

Any registry has accumulated data, resources, details and standard details.

Vimiryuvannya Requirements for forming key data records, for which in the future you can remove surpluses or see the turnover behind the data that you need.
Also, the authorities can set up a check for filling the drainage (if the value is empty, a cleanup will be called out)

Resources It is necessary to save sum data at the register: quantity, sum, etc. In the future, we will allocate resources to the worlds.

Details Mainly needed for saving related information and rarely accessing it.

Standard details stampede:

• period - date, when the government was elected according to the register
• registrar - a document for which an entry has been made at the registry
• type of ruhu - income and expenditure (inflow of more resources, and expenditure changes)

Registrar

The registry is a set of documents that can cause errors in the accumulation registry. You can work in the 1C accumulation register only with the help of additional documents (registers). Most of the algorithms created in the accumulation register are formed during the processing of the document in the object module, the “Processing Processing” procedure.

Indexation of extinctions

Indexation requires increased productivity of the information base.
The power of “Indexing” must be indicated in the settings for which it is planned to remove a large selection of elements and which contain a large number of elements.

For example: the accumulation register “Parts of goods in warehouses”. This is the world of “Nomenklatura” and “Status of the Party”. It is better to set the indexation symbol in the “Nomenclature” field, rather than in the “Party Status”, since there are a lot of options for the nomenclature, below the party status.

Uniqueness of records

1C Enterprise controls the uniqueness of entries in the accumulation register, so you will not lose two new entries.

Possibility of accumulation register

• selection of records for the previous period based on specified worlds
• selection of records for the registrar
• withdrawal of surplus and turnover for the selected date from the specified values
• calculation of sums for the specified date

Apply robots with the accumulation register

Butt of removing surplus for date

Procedure Retrimate BalanceOnDate()
Novy Zapit = Novy Zapit;
Novy Zapit.
"VIBRATI
| Nomenclature,
| TovZalishki.Kilkist Zalishkiv
|З
| RegisterAccumulation.GoodsInWarehouses.Zashishki(&CurrentData,) YAK TovZalishki";
NewRequest.InstallParameter("CurrentDate", LineDate());

KіnetsCycle;
KinetsProcedures

The butt of cranking the revolutions for the current flow

Novy Zapit = Novy Zapit;
Novy Zapit.
"VIBRATI
| Product distribution.Nomenclature,
| Product sales.
|З
| RegisterAccumulation. ProductsIn Warehouses.

Novy Zapit.
Novy Zapit.

Vibirka Zapitu = New Zap. Viconati(). vibrati();

While Vibirka Ask.Advance() Loop
KіnetsCycle;

Butt how to select items in the accumulation register

Novy Zapit = Novy Zapit;
Novy Zapit.
"VIBRATI
| ProductsIn Warehouses.Period,
| Products in Warehouses. Registrar,
| ProductsIn Warehouses.VidRukhu,
| Products in Warehouses. Nomenclature,
| ProductsIn Warehouses.Quantity
|З
| RegisterAccumulation.GoodsInWarehouses YAK GoodsInWarehouses";

Vibirka Zapitu = New Zap. Viconati(). vibrati();

While Vibirka Ask.Advance() Loop
KіnetsCycle;

Form a list of accumulation registers

The forms are used for a visual overview of all the documents in the selected register. You can see from her what kind of documents you need to pay for expenses or income, and you can also see what kind of disappearances you have. There you can also sort items or make a selection.
The system can automatically generate a form for the list or you can customize it.