Accounting for goods in small enterprises. The first method is total accounting

18.05.2024

The 1C Enterprise 8 program has many interesting features and features of its work.

But for beginners learning to work in 1C Accounting 8.2, it is important to highlight the most essential features in order to, on the one hand, understand how the program works, and on the other hand, not to complicate the training with unnecessary information at the moment.

To understand the principles of operation of the 1C Accounting 8 program, you need to highlight the following.

1C Accounting 8.2 can maintain multi-company accounting, which 1C Accounting 7.7 could not do and many accounting programs from other developers cannot do. The essence of multi-company accounting is that an accountant can keep records of several of his enterprises in one information base. These can be enterprises of the same founder, the same type of activity, and finally, one accountant can simply keep records of several companies that have nothing in common, that is, provide accounting services to different organizations.

For example, a company carries out sales on its own behalf, on behalf of an individual entrepreneur, who is the head of the same company and provides additional services to its customers, but through another company using a simplified tax system (STS). According to documents from 3 different organizations with their own seals, current accounts, and reporting documents. But in essence there is one: the suppliers are common, the buyers are common, the employees of the organizations are the same, the sale of a common product is carried out from one warehouse, and one accounting department processes all accounting documents.

In the case of maintaining multi-company accounting in 1C Accounting 8.2 in one database, the labor intensity of accounting is reduced. Because they are general and there is no need to enter the same nomenclature into the computer several times, counterparties with their accounts, tax identification number, checkpoint, legal and actual addresses, etc.

In addition, all reports are generated in one information base; there is no need to switch between different programs.

And in the future it will be possible to create a new company in this information base and use all the previously entered directories.

Companies for which records are kept in 1C 8 are called organizations.

Open through the menu of the 1C Accounting program “Enterprise” - “Organizations”. Do not confuse with counterparties.

On the other side, multi-company accounting in 1C 8.2 imposes additional responsibilities on those working in the program: in all documents and reports you need to monitor the “Organization” input field, many settings, for example, tax rates, are entered separately for accounting organizations; if things go wrong, unpleasant surprises are possible (for example, you accidentally wrote out documents not from that organization), there may be problems with ordinary users receiving unnecessary information about organizations.

There is no way to get rid of multi-company accounting technology in 1C Accounting 8.2 Prof, even if this multi-company accounting is not needed. You just need to understand it and not forget it when working.

Multi-company accounting is NOT maintained in , due to limitations in the basic configuration.

Management accounting in 1C implemented in the form of several possibilities. Read more about these opportunities and nuances of the organization management accounting in 1C Let's talk in our article.

General characteristics of software products in 1C

The Russian company 1C has been operating since 1991. The name “1C” is derived from the phrase “1 second” - this is exactly how long it took to obtain the requested information using the first program created by the founders.

The most famous 1C products are accounting systems for various purposes.

Modern 1C software products for accounting are usually built on the “shell and database” principle.

The shell is a technological platform, a system of objects and mechanisms for managing them. In turn, an object is a component element, a piece of a mosaic that is necessary to construct the desired picture - configuration. All possible pieces of the mosaic make up the shell. The application solution (configuration) selects the objects necessary for the application solution, for which the shell will create information structures and work with the data entered into them in a predetermined manner.

A database is a collection of information stored in a system, structured and managed using a technology platform. In version 1C 8.2 there is an innovation - the “External Data” object, with which you can directly connect to external sources of information (data).

A device like this is the secret to 1C’s success. With this technology, the developer can only select those pieces of the mosaic (objects) that meet the user’s needs and get a configuration picture that solves the problem.

Management accounting built into a specialized program module

The design of the program promotes 2 main implementation options management accounting in 1C:

when management accounting elements are added to a specialized configuration (for example, payroll or warehouse), i.e., pieces of the mosaic are selected that will give a complete picture in the chosen area (personnel or inventory);
when the configuration is initially built to implement management accounting, i.e. all possible mosaic elements necessary to create a picture from which management decisions can be made are included in the configuration.

Let's consider the 1st option using the example of “1C: ZUP” (“Salaries and personnel management”).

As can be understood from the explanations above, this configuration is specialized. In addition to serving accounting needs, it has added facilities that allow it to perform management functions.

For example, in addition to the “Employees” and “Staffing List” directories, it is possible to create a “Vacancies” directory. For each vacancy, you can specify the required parameters (for example, according to requests from department heads) and a description of the workplace, after which you can create a “HR Plan” (which employees are needed and where).

The next function is “Recruitment”, which allows you to enter information about applicants into the system, organizing the information according to the necessary parameters. This allows you to analyze the cost effectiveness of recruitment and HR services.

For hired employees, cards are generated in the “Employees” directory, and in the “Personnel Plan” their jobs will no longer be vacant.

The following functions are provided for working employees:

“Competency management”, which allows you to evaluate employees and conduct certification.
“Learning Management”, which makes it possible to identify training needs, create a curriculum and organize training.
Another function, “Employment Planning,” may be useful for those employees who are entitled to release of working time and leave due to study. In addition, the function allows you to schedule meetings, appointments, presentations and even space-time parameters, such as the use of meeting rooms by employees on a schedule.

“Motivation management” allows you to calculate, first of all, financial incentives by analyzing the relationship between employee income and the results of their activities.

Thus, using the management capabilities of 1C ZUP, it is possible to almost completely automate the generation of management information for personnel decisions, while increasing the efficiency and completeness of information, as well as the effect of the decisions themselves. This is achieved by including appropriately selected platform objects in the configuration.

Solutions for management accounting in 1C

With the 2nd option management accounting in 1C There are also several application solutions. Typically, a solution is allocated in relation to a specific type of activity, for example “1C-Rarus: Restaurant Management”. These configurations are united by a construction principle: they use all the management pieces of the mosaic, which ultimately gives a set of functions that covers all the key aspects of accounting and management of an organization or group of organizations.

This can be clearly seen in the example of “1C: UPP” (“Manufacturing Enterprise Management”).

The fact of economic activity is registered 1 time - in a document, in the fields of which all the necessary information (signs) is entered, allowing the system to further classify it into the appropriate types of accounting and reporting: accounting, tax and management. This provides:

comparability of accounting data;
independence of the accounting data of one accounting system from another;
coincidence of total and quantitative indicators if there are no reasons for discrepancies (for example, due to differences in accounting policies);
identifying discrepancies and their impact if discrepancies occur.

The 1C: UPP solution also includes a set of interfaces and an access system that allows a specific user to see or enter exactly the data that he needs. That is, a manager analyzing the area entrusted to him, for example sales, will not be forced to wander through the forest of accounting entries and turnover. Setting up his workplace will immediately allow you to receive management data in the desired grouping and analytics. And the report designer will allow you to present information immediately in the required format.

Certain elements of internal control are also implemented at the automatic level. For example, when entering a cash receipt order, the system can automatically check:

availability of an application for issuance;
availability of funds (taking into account other current requests);
status of mutual settlements with the recipient;
compliance of expenses with the established budget.

A nuance that follows from such a system design is the need to adjust the intra-company environment to the functions of the system. For example, in order for the program to check the presence of a correctly completed application for cash withdrawal, there must be internal company regulations obliging the responsible persons to create and endorse such an application. And in order to automatically clarify the compliance of cash expenses with the budget, the necessary information about the working budget for the current period must be entered into management accounting in “1C: UPP” (which is also provided by local acts of the enterprise).

But after all the debugging, any person responsible for making management decisions has a reliable tool for collecting and processing the necessary data and presenting it in the most convenient format for him.

Thus, by including all the management pieces of the mosaic into the picture in “1C: UPP”, a single information space has been created in which all business processes of the enterprise are displayed, which allows you to obtain complete and timely information for making management decisions.

Results

Management accounting in 1C can be implemented in 2 main ways:

supplementing the software solution with management functionality;
creation of a unified information system that provides management accounting in all aspects.

The choice by an enterprise of one configuration or another depends on the tasks assigned to management, the scale and specifics of the enterprise’s activities.

Management accounting is extremely important for the successful existence of an enterprise. Automation tools that have emerged over the past few decades have greatly simplified this matter. So, what is management accounting in 1C 8.3?

general information

The choice of the optimal way to solve problems is ambiguous and largely depends on the specifics of the work being carried out and the structural organization of the internal information system. Although there are plenty of coinciding moments. First of all, you need to pay attention to the configuration of the information system. And here we need to start from the very beginning - design. The stability and uninterrupted operation of the entire system largely depends on this. If you don’t set it up from the very beginning, it will cause a lot of inconvenience in the future.

What is management accounting?

In "1C" 8.3 there are quite a large number of possibilities. For some, this is payment planning, others use the system to form budgets, and others calculate profits received from the sale of goods. Therefore, when building the entire system, it is necessary to decide for what purpose it will be used. Moreover, here it is necessary to look for a middle ground - so that at the same time there is an understanding of the situation at the enterprise, and not to be overloaded with data that you are familiar with - the situation has already changed.

Management accounting is also possible in 1C: Accounting, but it must be remembered that it cannot exist independently. It is always based on data that is supplied and informs the operational situation. Although reflecting transactions in real time is not always necessary. But what you should take care of is their financial assessment. Although the main requirement is that the data arrive on time. Here, a lot depends on the company’s activities, the specifics of the data requirements on the basis of which reports are generated and the periods for their provision. One information should be submitted daily, the second - quarterly, and the third - upon request.

What's the point?

When people talk about management accounting in 1C:Enterprise, they often clarify that it should be more detailed and accurate than accounting. Of course, this may well be the case. But not necessarily. After all, management accounting in 1C:UPP is a powerful tool, the main purpose of which is to provide accounting in the chart of accounts and when working with registers. Therefore, if the accounting department covers all requests, then at the beginning of the next period you can have all the necessary data. But it should be understood that there are many different factors that have a significant impact on the “correctness” of the information collected and its compliance with the goals of the management. Let's say we are working with a counterparty. The owner of the partner company has not changed during this time. But the sign, legal address and name - more than once. Therefore, there will be several counterparties in the accounting department. Although for management accounting it is desirable to display it as one company. Therefore, working on the basis of accounting data is more suitable for small companies.

What software should I use?

Of course, we already have 1C:Enterprise. But basic capabilities are often lacking. Therefore, add-ons and settings produced by various companies are often used. As an example, we can consider "1C BIT.FINANCE.Management Accounting". It is suitable for those who want to consolidate reporting, bring it into line with the requirements of international standards, provide multi-variant budget planning, and allow keeping records of all contracts. You can also work with "1C BIT.FINANCE.Management Accounting" from a mobile device, which allows you to flexibly and quickly respond to emerging needs. True, it is impossible to satisfy everyone with one development. And here we can additionally recommend using “1C:ERP Management Accounting”. This configuration is designed for employees of economic planning services, middle and senior managers.

Individual moments in perception

For many, when they talk about 1C - accounting, management accounting, the first is classified as white (fiscal), and the second - as real, clarifying the existing state of affairs. Yes, this can happen. But not necessarily. There are many companies that work honestly and do not hide anything. Therefore, the concept of accounting and management accounting can be applied to them. But what if some of the information should not be presented in the BU? There are options here too. Let's look at one of them:

Two organizations are created in the database. One can be given a real name, and the second can be called, for example, “Managerial”.
All primary documentation is entered into the second database. If the document must be displayed in white accounting, then you can configure its automatic copying to the database with the real name of the organization.
A similar approach can be used when solving the consolidation problem. For example, if a company includes several legal entities and you need to exclude transactions within the group.

To what extent these approaches can be applied, each manager of an individual enterprise must decide for himself.

About the relevance of the data

You can often hear that management accounting in 1C shows current data and that it is more efficient than accounting. Well, there is some truth in this, but not always. Let's consider this example. Shop accountants promptly reflect in accounting the closure of existing orders for the production of certain goods. Whereas it does not go to the BU or progresses with significant delays. But this is unlikely to be useful for a person who holds the position of financial director. Rather, it is aimed at production managers, salespeople and middle managers. Not all data needs to be displayed in the OU. But on the other hand, the accounting department records employee advance reports in accounting. And there is one technical feature here.

Employees may periodically forget to bring the necessary documents (air tickets, travel cards). And therefore, advance reports will not be issued promptly, but retroactively. This state of affairs is quite common. But! If services are provided by a counterparty company, then they must provide a certificate of completion of work. And if there is a delay, then accounts receivable will be formed in accounting. Whereas, according to the CU, it should not exist. In addition, management accounting in 1C assumes earlier closing of the period (usually no later than the tenth day).

About planning

Another important point. The accounting report is more focused on the past and records accomplished facts of economic activity. Whereas management accounting is created to enable planning for the future. But there are some nuances here. So, first of all, it is necessary to ensure automation of necessary tasks (for example, budgeting). But to avoid unpleasant moments, it is necessary to take care of plan-fact analysis and updating.

For what?

So, why can management accounting be implemented in 1C: Accounting 8.3? It is necessary in cases where you need to know about cash flow, income, expenses and management balance sheet. Separate and close attention is necessary for the goals that are set for the leader. After all, you can cram a lot of data into management accounting. But will they be useful? We should also not forget about automation of information processing. After all, if managers process and sort a large number of reports, many of which are simply not needed, then their work efficiency will decrease. And even to make successful decisions they will need many times more time than with proper organization of work.

Basic tasks and difficulties in solving them

So, we reviewed the programs, management accounting "1C" and the differences between management and accounting. Now let's talk about practice. First of all, it is necessary to note the fact that reports created within the framework of management and accounting may be the same in form, but strikingly different in their content. This is most relevant in matters of detail (analytics) and financial assessment of indicators. In the future, the emphasis will be on management accounting. When generating reports on income and expenses, they contain a breakdown of cost centers. This is necessary to determine who brings more income and/or expenses, both in absolute and relative terms. Cash flow reports are also generated according to a similar principle. At the same time, the link goes not only to the items, but also to the places where expenses occur.

The most difficult point is the management balance. For the previous examples, it was enough to take into account only turnover indicators. Whereas for managerial balance it is necessary to provide attention to the remainder. Also, when compiling it, it is often necessary to indicate the direction of activity if the company is multidisciplinary. To simplify this task, product groups can be created with the subsequent distribution of assortment between them.

First example

Let's say a Construction company has an information technology department that maintains computerized equipment and software. The consumers of their services are various construction teams, which include complex construction equipment. At the same time, the IT department is formed as an independent organization A and is on a separate balance sheet. At the end of each month, a certificate of completion of work is transferred from her to another organization B, which is directly involved in construction. In regulatory accounting, income A and expenses B arise. But they have the same owner! Therefore, all this movement should not happen, because everything happens within the framework of one company. But for management accounting, it is still necessary to take into account the costs incurred by the information technology department. After all, servicing programs and equipment is not free, and besides, you need to pay salaries to employees.

Second example

Let's say that we have a company where goods go through a certain supply chain through several departments. Initially they are in a wholesale warehouse, then in a regional distribution center and end up in a retail sales division. Let us assume that the following conditions are met:

All listed divisions are part of one organization with a single owner.
The management accounting policy provides that income is calculated exclusively on the product that is sold to the end consumer.

When products are sold on the market, the participation of all departments must be taken into account. For this purpose, the so-called through profitability is calculated. That is, in management accounting it is necessary to provide for the possibility of registering the movement of goods through warehouse premises. But it is also necessary to take into account such a point, which is often missed, as transfer prices, which include the cost of moving products between different points. And taking all this into account, the final indicators should be formed.

This section discusses various ways to transition to accounting in the new information base. Updating the working information base

Quite often, as data accumulates in the information base, there is a desire to start keeping records in a new information base, transferring initial balances and information from directories into it. Let's show how this can be done in "1C: Accounting 7.7". First of all, you need to create a new directory and copy into it all the files and subdirectories from the directory of the current infobase. Next, run the program in 1C:Enterprise mode and register a new infobase. After this, it is necessary to reconcile the accounting data. To perform this operation in a standard configuration, the WRAP.еrt processing is supplied, located in the ExtForms subdirectory of the information base.

The WRAP.ert processing can be launched directly in the file opening mode (menu "File" - "Open") or its call can be connected to the "Additional Features" processing. To connect, select “Additional features” from the “Tools” menu, click on the “Change” - “Add to list” button in the dialog and select WRAP.ert from the list of supplied additional processing, then specifying the name “Wrapping” for it. Using this processing, you will be able to collapse the accounting data and continue accounting in the updated information base, saving all the data from the directories and initial account balances. Creating an information base for a new enterprise Let's say you want to keep records for another business. If you have made the necessary changes to the standard configuration for accounting purposes and want to use this changed configuration for a new enterprise, we recommend that you follow these steps. The Configuration Priority switch must be set to To keep records of a new enterprise, you can choose a standard 1C configuration or a modified standard configuration (your own configuration)., that is, for the Enterprise 1 configuration, and the “Merge method” switch is in the “Replace objects” position.

If you follow these rules, you will be able to make the same changes to both configurations.

How to maintain manual accounting in the 1C: Accounting program?

In this lesson you will learn what manually entered operations are and in what cases they are used. You will also look at several examples of such operations (contribution to the authorized capital and receipt of goods from the supplier)

Video description:

In the previous lesson you learned, In this lesson you will learn how to conduct manual accounting in the 1C: Accounting program.

The main unit of accounting in the program is the posting. Postings are generated using operations. And operations, in turn, are of two types:
Transactions entered manually;

Operations that are formed by standard documents.

You can open operations entered manually using the link of the same name in the function panel. Clicking on the link opens the List of transactions (accounting and tax accounting). You can open this window from the Operations section in the main menu by clicking on the Manual Operations command. So, in the window that opens, click the Add button. An empty template will open into which you can enter transactions.

The first entry that needs to be made is the contribution to the authorized capital. To add a new wiring, press the green plus sign. A window will open where you need to specify the debit account (you can simply select from the chart of accounts). For example, choose account 75.01. Next, specify the analytics for this account (debit subaccount 1). The Counterparties window will open, where you will need to select your founder. Then specify the credit account and counterparty. Enter the amount (for example, 10,000 rubles). The Total amount field is filled in automatically when new lines are added.

Keep in mind that when choosing a counterparty, you can simply type the first characters in the appropriate field, and the program itself will offer you the full name. Just press Enter.

Fill in the Contents field (in our case, Contribution to the authorized capital). Copy this name and paste it into the posting content. As a rule, an operation can contain several transactions, the names of which must be unique.

Add another document called Repayment of contribution to the authorized capital. This must be done by depositing money into the organization's current account. Add new wiring. The debit account in this case will be 51 (current accounts). Select your current account as the first subaccount, and the cash flow item as the second. Enter the loan account - account 75.01, indicate the founder as a subaccount and enter the amount of 10,000 rubles. In the Operation field, duplicate the document name and click OK.

Keep in mind that even in a recorded state, this document affects the accounting status, because when you write it down, it is essentially carried out. You can verify this by opening the balance sheet. To prevent this document from affecting your accounting status, mark it for deletion and its postings will become inactive. If you remove the deletion mark, the postings will return immediately. Also, wiring can be made inactive using a special button (more details in the video).

Once a certain amount appears in your current account, you can spend it on something. Add a new document, name it Receipt of goods from supplier, add a new transaction. For example, let’s say you receive one unit of goods worth 1,180 rubles. Your debit account will be 41.01 (goods in warehouses), select subaccount 1, drill tool, and select main warehouse as subaccount 2. Loan account – 60.01. Loan subconto 1 is your supplier, the second subconto will be the agreement with this supplier. Enter the amount excluding VAT (RUB 1,000).

To capitalize the amount including VAT, copy the line you just entered, just change account 41.01 to account 19.03. Subconto 1 will also be your supplier, subconto 2 will be the invoice document (which has not yet been entered). In the amount field, enter the VAT amount of 180 rubles.

Don't forget to write the contents for each posting. The first posting is the Receipt of inventories to the warehouse, the second is the Incoming VAT.

Click the OK button. Then open the balance sheet and make sure that you now have goods on account 41. To find out what kind of goods you have on this account, click on cell 41 of the account and select the balance sheet for the account. The program will provide you with information on all analytics.

The disadvantage of manually entering documents is doing the calculations yourself and entering them into the program.

In the next lesson you will learn how to hire an employee in the 1C: Accounting program.