Instructions for closing a month in 1C 8

Closing the month can be done using a special mechanism for closing the month (from the accounting interface - routine operations - Closing the month) or without (in this case, all documents for the end of the month must be entered manually). Before starting the mechanism, you must select “Month Closing Settings” from a special directory.

Then, click the “Run procedure” button.

On the “Scheme” tab you can see which month-closing operation needs to be carried out at the current moment (highlighted with a red dotted line). You need to double-click on it. A routine operation responsible for a particular document/processing will appear.

If the operation is responsible for posting documents, then you need to create documents and post them (these buttons are located on the command panel), then click on the “mark as completed” button. If the operation is responsible for processing, then you need to start the corresponding processing (Restoring batch accounting, restoring the state of settlements), then click on the “mark as completed” button. Then there is a transition to the next operation in the “Month Closing” process diagram. If you need to cancel a routine operation, then you need to right-click on the desired operation in the “Month Closing” process diagram and select cancel execution. In this case, the operation and all subsequent ones will be canceled. If you want to mark an operation as completed without checks (for example, registering invoices for advances during a period when there were no advances from customers, it was impossible to mark the operation as completed in the usual way), then you need to enter this operation from the menu

All operations in order.

1. Restore the sequence of purchase calculations. It is necessary to launch the appropriate processing (from the accounting interface - documents - additionally - restore the sequence of calculations). Specify the end of the month date, select the desired organizations and check all the boxes, then execute. If the current settlement date is less than the start date of the month being closed, you need to move this date to the beginning of the month (the processing is in the list of external processing “Shift of settlement boundaries”).
2. Restore the sequence of calculations for implementation. Same as point 1.
3. Calculate depreciation of fixed assets. In a regulatory operation, use the mechanism for generating and posting documents. Depreciation postings are set up in the Methods for reflecting depreciation expenses directory.

   
   

   The method is indicated in the document “Acceptance for accounting of fixed assets” or “Entering initial balances of fixed assets”.

4. Calculate depreciation of intangible assets. Working with the operation is similar to the operation for the OS.
5. Pay off the cost of workwear. Enter the routine operation (double-click on the desired operation from the month-end closing diagram). Create documents, post. Mark as completed.
6. Write off FBR (deferred expenses). Enter the routine operation (double-click on the desired operation from the month-end closing diagram). Create documents, post. Mark as completed. As a result, the document “Write-off of RBP” will make entries, the details of which are taken from the RBP directory Kt 97.

   

7. Calculate insurance costs. Enter the routine operation (double-click on the desired operation from the month-end closing diagram). Create documents, post. Mark as completed. As a result, the document “Expenses for voluntary insurance” will make entries, the details of which are taken from the directory Expenses of future periods with the type RBP insurance Kt 97.

   

8. Revaluate foreign currency. Enter the routine operation (double-click on the desired operation from the month-end closing diagram). Create documents, post. Mark as completed.
9. Calculate wages and unified social tax. The operation can be marked as completed without creating the documents “Calculation of salaries to employees of organizations” and “Calculation of Unified Social Tax”.
10. Registration of invoices for advance payments. From the accounting interface - VAT - registration of invoices for advances. Start processing - fill, then execute. The tabular part is filled in with all advances received from buyers, i.e. turnover of Kt60.02, 60.22, 60.32 accounts of the accounting chart of accounts.
11. Registration of invoices for amount differences. From the accounting interface - VAT - registration of invoices for amount differences. Start processing - fill, then execute.
12. Generating purchase ledger entries. The routine operation creates, fills out and posts the document “Creating Purchase Ledger Entries”. The document is filled out according to the balances of the savings register “VAT Presented”.

    

13. Generating sales ledger entries. The routine operation creates, fills out and posts the document “Creating Sales Ledger Entries”. The document is filled out according to the balances of the savings register “VAT Accrued”.

    

14. Perform distribution of expenses by type of activity, standardization of expenses. A routine operation creates and posts the document “Routine Tax Accounting Operations”. The document is usually used to standardize expenses for tax accounting (Accounting Register “Tax”).

    

15. Calculate the cost (BU, NU). A routine operation creates and carries out documents “Calculation of cost” with reflection in accounting and tax accounting (Interface “accounting and tax” -> Documents -> Regular operations -> Calculation of cost).

    

16. Generate financial results. The routine operation creates and posts the “Determination of Financial Results” document. Accounts 90 and 91 by 99 are closed in accounting and tax accounting.

    

    

17. Calculate income tax. The regulatory operation creates and posts the document “Income Tax Calculations”. When using PBU 18/2, the document creates deferred and permanent tax assets/liabilities. The document also calculates income tax. Typical entries when posting an accounting document are shown below.

    

    Postings for deferred tax assets and liabilities are formed based on the turnover of the tax chart of accounts according to the type of accounting “TD” (temporary differences) of accounts up to 90, multiplied by the income tax rate.

In this publication M.A. Vlasova, a teacher-consultant at the Center for Certified Training of the company "1C: Automation", examines in detail the mechanism implemented in "1C: Complex Automation 8" for carrying out the final operations of the month, which is intended for the formation of transactions required by law, the closure of a number of accounts and the determination of the financial result of activities. The article is given particular relevance and practical value by the author’s recommendations on organizing control over the correctness of routine operations, as well as consideration of year-end closing operations.

Month closing procedure

The procedure for closing a month consists of a number of routine operations: depreciation calculation, repayment of the cost of workwear and special equipment, determination of the cost of movement of inventories for the month, revaluation of foreign currency, writing off future expenses as current costs, determining the actual cost of manufactured products and services, identifying deviations in income estimates and expenses in accounting and tax accounting, calculation of income tax, calculation of VAT obligations, etc. All these operations are carried out by separate regulatory documents created and carried out in a certain sequence.

To facilitate the user’s work in carrying out routine operations in the “1C: Integrated Automation 8” configuration, the “Month Closing” functionality has been created. It allows you to configure and control the month-end closing procedure and helps coordinate the interaction of responsible persons performing individual regulatory operations.

Setting up a month-end closing procedure

First, the pre-settings are performed (menu - Regulatory operations - Setting up month end). All month closing settings are elements of the directory of the same name. Each setting is created independently of the organizations that make up the enterprise and can be used for any of them.

The setting form specifies the period from which it can be applied, as well as signs of reflection in accounting, tax and management accounting. You should also choose the option of a taxation system - general or simplified (with different types of tax base), since the composition of transactions differs for different tax regimes.

On the bookmark Summary settings those operations that must be carried out are noted. By default, the month closing setting includes all operations that can be performed, with the exception of those that do not correspond to the accounting settings (menu AND "Account Manager" interface - Accounting setup - Setting up accounting parameters).

Thus, in accordance with the setting of accounting parameters in the program, batch accounting can be maintained or the mode of advanced cost accounting analytics (RAUZ) can be used. When using RAUZ, resource-intensive routine operations Restore batch accounting sequence And Adjust the cost of writing off inventories are not fulfilled, therefore, in the diagram presented in Fig. 1, they are inactive, and their use cannot be configured.

Rice. 1. List of routine operations that will be performed when closing the month

All other, except inactive, routine operations can be included in the month-end closing setting or excluded from it by checking the appropriate boxes. So, for example, if an organization does not have foreign currency funds and contracts with counterparties concluded in foreign currency, then there is no need to carry out a regulatory operation Revalue currency funds and so on.

Each regulatory operation must be assigned a responsible person. When directly performing the procedure for closing a month, the program will generate a task for it. Those responsible for performing routine operations are assigned on the tab of the same name. This is easy to do by selecting the operation in the left field, and in the right field - the user (or group of users) who should perform it, and then use the arrow (Fig. 2).

Rice. 2. Assigning users responsible for performing routine operations

On the bookmark Cost Allocation You should specify the cost allocation methods that are used by this month end closing setup. By default, all costs of departments of the type "Main production" and "Auxiliary production" are distributed according to the volume of output, and the costs of departments with the type "Other" are distributed according to the planned cost of production.

If necessary, the cost distribution setting can be changed by choosing your own distribution method, for example, for each cost item of each department (when calculating the cost depending on the type of production - material-intensive, labor-intensive, etc. - or other features of the enterprise, as well as in accordance with the approved organization regulatory documentation).

In addition, you need to keep in mind that in order for the distribution of costs to be carried out by the program correctly, it is necessary that the correspondence between the divisions of the enterprise and the divisions of organizations be configured in the database (menu Interface "Full" - Directories - Company - Divisions).

Also, in the month-end closing setting for each routine operation, it is indicated which documents should be created and posted when it is performed.

As a rule, each regulatory operation corresponds to one or more documents that must be created and carried out. This correspondence is configured in the information register List of Regulatory Operations Documents. It opens filled by default when you click on the command bar button Regulatory operations documents(Fig. 3). As a rule, there is no need to fill it out specifically.

Rice. 3. Documents for performing routine operations

If necessary, the list of matches can be refilled automatically with default settings (command bar button I), before which all previously created entries will be deleted. For some regulatory operations, documents are not installed by default when filling out:

• or due to the need to perform additional actions (for example, you may need to enter the percentage of activities on UTII when calculating wages and “salary” taxes);
• or due to the multiplicity of documents being created, the results of filling which depend on the previous ones (operation Calculate salaries and unified social tax);
• or due to the lack of documents (a routine operation can be performed not only by a document, but also by special processing);
• or due to the fact that the procedure for performing a routine operation is detailed in a separate diagram.

It is also possible to configure a list of reports that will be available to the user to monitor the results of performing a routine operation from the form Regular operation(by command panel button Reports).

Settings are made in the information register List of Routine Operations Reports(command panel button of the month closing settings form Regulatory Operations Reports). An arbitrary number of reports can be specified for one routine operation. Setting up the composition of reports is optional.

The composition and sequence of operations is reflected in the graphic diagram (document Setting up month end bookmark Scheme). Enabling/disabling the execution of a routine operation and assigning responsible persons can be done directly on the diagram.

Let's consider the procedure for completing the month-end closing procedure.

Starting the month-end closing procedure

A new month closing procedure is created in the menu Interface "Accounting Manager" - Regulatory operations - Month closing procedure.

In the shape of Closing the month On the Parameters tab you must specify:

• closing month;
• organization;
• month closing settings;
• belonging to the types of accounting (managerial, accounting, tax).

Then you should load the settings and start the procedure using the buttons of the same name.

After completing these steps, an information window will appear in which the user will be informed about what routine operations will be performed and to which responsible person they are assigned. If no changes are required, click on the button Launch.

During the month-end closing procedure:

• tasks are automatically generated for responsible persons to perform routine operations;
• When performing the next routine operation, a transition to the next operation is automatically carried out - new tasks are generated. However, some operations can be performed in parallel (at the same time).

The month-end closing procedure is considered completed after all regulatory operations have been completed.

Monitoring the progress of the procedure

On the bookmark Scheme procedures Closing the month You can, using graphical images, clearly see the current state of individual regulatory operations (Fig. 4):

• operations that are not performed (due to program settings) are located on a white background; additionally indicated: “Not executed”;
• operations disabled by the user are displayed in gray;
• operations assigned to be performed by the current user (or user group to which he belongs) are outlined in a bold frame;
• operations for which tasks have not yet been generated are displayed in light color without any outlines;
• operations for which tasks have currently been generated (and which are awaiting execution) are circled with a red dotted line;
• completed operations are shaded;
• When the month closing procedure is completed, the background of the diagram becomes dark.

Rice. 4. Graphic representation of the month-end closing procedure

The current state of the month-end closing procedure ("started", "completed") is displayed in the header of the form. You can open the routine task form by double-clicking the left mouse button on the corresponding element of the graphic diagram or the routine task in the list of routine operations. Using the routine task form, you can create and post at once all the documents necessary to perform a routine operation, check the results of their posting to registers using the menu buttons, view reports on the implementation of routine operations (references, calculations), and also enter information into the program about that this regulatory operation has been completed.

Performing routine operations

Those responsible for performing routine operations can see the tasks sent to them to perform routine operations in the form of the "Routine Operations" list (menu Interface "Accounting Manager" - Regulatory operations - Regulatory operations).

To perform each regulatory operation, the following steps must be taken.

1. Create and carry out relevant (assigned to a regulatory operation) regulatory documents or perform processing. Processing is performed separately from the business process of closing the month, using the buttons in the main program menu. The creation of documents can also be done separately from the business process, but it is reasonable to do this from the form of a regulatory task - using the button of the same name, which allows you to create the necessary documents automatically. The routine task form opens by left-clicking on the graphical image of the procedure on the month-end closing diagram or by clicking on the corresponding line in the list of routine tasks.

2. Check the result.

3. Mark the routine operation as completed (the "Mark as completed" button). Moreover, if a routine operation was assigned to the Month Closing procedure, but in fact its execution is not required (about which the program displays a corresponding message), then for such a routine operation in its form you can assign the action “Execute without checks”.

Let's consider the operations included in the regulatory ones.

Perform additional document processing

This operation is performed by processing of the same name (menu Interface "Accounting Manager" - Postponed - Additional documentation). The procedure is necessary when the deferred document processing mode has been set for the organization (Fig. 5).

Rice. 5. Setting the delayed posting mode

When processing, documents that during the month were posted in accordance with the deferred posting mode only in part of the necessary registers will be posted in all other registers.

After completing the final processing of documents, we mark the routine operation completed. In this case, in the list of routine operations, the program will check the boxes indicating that the operation has been completed, and on the graphical diagram the element corresponding to the completed routine operation will be shaded (Fig. 6).

Rice. 6. Mark on the completion of a routine operation

At the same time, in the list of routine operations, the procedure for closing the month will generate a task to perform the next routine operation, which will appear outlined in a dotted line on the graphical diagram.

Similar actions should be carried out when performing each routine operation.

Restore the sequence of calculations for acquisitions (sales)

These routine operations are performed by the processing Restoring the state of settlements with counterparties (menu Interface "Accounting Manager" - Regulatory operations - Restoring the sequence of calculations), which is intended to identify the presence of advances (Fig. 7).

Rice. 7. Restoring the sequence of settlements with counterparties

By restoring sequences, processing generates transactions and movements of specialized registers associated with the repayment of debt and the offset of advance payments for settlements with suppliers and customers.

In addition, for settlements in foreign currency, processing adjusts receipts and sales amounts when offsetting advances at a different rate, and also revaluates balances on all foreign currency accounts and generates entries for exchange rate differences in accounting and tax accounting.

Restore batch accounting sequence

If the company does not use RAUZ, then it is necessary to perform an additional operation performed by the processing Post by batches (menu Interface "Accounting Manager" - Cost accounting - Carrying out by batches), which is intended:

• to restore the correct sequence of accounting for batches of inventories, if the documents of receipt and write-off were carried out retroactively;
• for the regulated write-off of the cost of batches of inventory in the event that such a write-off was not made at the time of posting documents (that is, in setting up accounting parameters, the Write off batches when posting documents checkbox was not selected).

If the batch accounting sequence is not restored, you should check the accounting of transactions for the receipt and sale (write-off) of batches of inventory and make sure that all documents relating to the movement of inventory are posted in the information base. (you can also make sure before starting processing that there are no negative balances in the inventory accounts (for example, using the report List of goods in warehouses).

To make it easier to find errors, it is also recommended to use the “Settings” button at the top of processing Carrying out by batches, and by selecting the menu item Processing settings, check the box Stop batch processing if there are not enough batches. After processing is completed, all messages about unwritten batches can be obtained from the message window and log.

Adjust the cost of writing off inventories

If RAUZ is not applied, then the organization, when closing the month, must carry out a routine operation to adjust the value of written-off inventories. It is carried out by the document (menu - Documentation - Regulatory operations - Adjusting the cost of writing off goods). Adjustment is necessary for:

• calculating the weighted average cost of writing off batches when using the “By average” method of assessing inventories (during the month, the cost was taken into account using the moving average, and this operation recalculates it).
• recalculation of the cost of inventory items including additional expenses for their acquisition, if such expenses were reflected in the accounting records after the write-off of the assets.

Parallel execution of routine operations

Some routine tasks can be performed in parallel (Fig. 8). This can be seen in the list of routine tasks and even more clearly in the graphical diagram (tasks are located on the same level, each surrounded by a dotted line).

Rice. 8. Assigning several routine tasks simultaneously

Selecting an operation Calculate depreciation of fixed assets , which is intended for calculating depreciation and, if necessary, a depreciation bonus in accordance with the settings made when accepting the fixed asset for accounting (putting it into operation). Open the routine operation window by double-clicking the left mouse button on the element shown in the graphic diagram and click on the “Create documents” button. As a result, a document “Depreciation of fixed assets” will be created, dated the last day of the month being closed. From the form of a regulatory transaction, you can post a document by clicking on the appropriate buttons and see the result of the posting in accounting and tax accounting (Fig. 9).

Rice. 9. Posting the created document Depreciation of fixed assets

After this, the depreciation operation must be marked as completed. This is done using a button Mark as completed in the form of a routine operation or using a menu Actions - Completed in the list of routine operations.

The following operations are performed in a similar manner.

Calculate depreciation of intangible assets. This operation will accrue amortization of intangible assets and write off the costs of research and development (R&D) when carrying out the created document Depreciation of intangible assets.

P pay off the cost of special clothing. During this operation, part of the cost of special clothing and special equipment will be written off if it was not fully repaid upon commissioning. This will be done when posting the document Repayment of cost (working clothes, special equipment, inventory).

Write off RBP. During this operation, part of the cost of deferred expenses will be transferred to current expenses by the document .

Revaluate foreign currency. Revaluation is carried out using the document "Revaluation of foreign currency funds", during which the recalculation of currency and debts denominated in foreign currency is carried out in accordance with accounting and tax legislation.

Calculate insurance costs. The document “Expenses for voluntary insurance” created when performing this operation is intended for writing off future expenses for voluntary insurance of employees in accounting (76.01.2 “Payments (contributions) for voluntary insurance of employees”) and tax accounting (97.02 “Deferred expenses for voluntary insurance”) employee insurance").

Documents for the next regulatory operation Calculate salaries and unified social tax are created without passing through its form. Such documents include:

• Payroll(menu Interface "Calculation of salaries of employees of organizations" - Salary calculation - Payroll);
• Unified Social Tax calculation(menu Interface "Calculation of salaries of employees of organizations" - Taxes - Unified Social Tax calculation);
• Reflection of salary in regulatory accounting(menu Interface "Calculation of salaries of employees of organizations" - Salary accounting - Reflection of salaries in regulatory accounting).

Operation Calculate VAT involves the creation of many regulatory documents, and therefore the progress of its implementation can be monitored using a separate graphical diagram (Fig. 10). After completing all the prescribed regulatory operations, the background of the diagram darkens, and the operation Calculate VAT on the main diagram it becomes completed (shaded).

Rice. 10. Graphic diagram of the implementation of regulatory operations for VAT

Distribute expenses by type of activity, standardize expenses

When posting a document Regular tax accounting operations (income tax) those routine operations that are marked in the document dialog form will be performed.

Distribution of expenses by type of activity (UTII/non-UTII). This operation is used if, along with activities subject to UTII payment, activities are carried out that do not fall under the specified special regime. The operation distributes expenses that cannot be directly attributed to any type of activity, in proportion to the share of income from each type of activity in total income.

Rationing advertising costs. Rationing the costs of voluntary insurance and the cost of reimbursing employees for interest payments. Rationing of entertainment expenses. These transactions are used in relation to the specified expenses, taken into account for tax purposes according to the standards established by Chapter 25 of the Tax Code of the Russian Federation.

Calculate the cost (BU, NU). Calculate the cost price (CC)

The documents created during these operations calculate the actual cost of production, performance of work, provision of services in accounting, tax and management accounting.

Operation Cost calculation available only when using RAUZ. It is carried out by the document Calculation of production costs into several actions, the composition of which may be different for different organizations (Fig. 11).

The sequence of actions in the document does not matter, since the program contains an algorithm for automatically performing them in the correct sequence.

Rice. eleven. Calculation of production costs

Generate financial results

This regulatory operation serves to determine the financial result for income and expenses reflected during the month in accounts 90 “Sales” and 91 “Other income and expenses.” The financial result identified by this document is written off to account 99 “Profits and losses”.

The document being created can also write off losses from previous years for tax accounting purposes, in accordance with the requirements of Article 283 of the Tax Code of the Russian Federation. The amount of losses is calculated as follows: if at the time of closing the month there is a debit balance in account 97.11 “Losses of previous years”, the amount of write-off of future expenses is calculated according to the rules specified in the analytics built on the reference book Future expenses. The amounts received are written off to account 99.01 “Profits and losses without income tax.”

Calculate income tax

Document I calculates permanent and deferred tax assets and liabilities in accordance with the norms of PBU 18/02 "Accounting for income tax calculations", determines the amount of conditional income tax expense (or income), and also accrues current income tax in budget (with distribution by budget levels).

Close the year

Document Closing of the year reforms the balance sheet and closes income and expense accounts in tax accounting. Such a document is created at the close of December.

After completing all routine operations provided for by the launched month-end closing procedure, this procedure is considered completed. The background of the graphic diagram displaying routine operations darkens (Fig. 12).

Rice. 12. Graphic diagram of the completed month-end closing procedure

Cancellation of routine operations to close the month

If you need to cancel one of the routine operations to close the month, you should perform the following actions. In the diagram of the running procedure for closing the month (menu Regular operations - Closing the month) you need to right-click on the graphic image of the operation being canceled and select an action Cancel execution of a scheduled operation.

In this case, the program will cancel the execution of the selected routine operation, and all routine operations following the canceled one will be deleted. The processing of documents created as part of these regulatory operations will also be cancelled.

In order to cancel the execution of not just one routine operation, but the entire procedure for closing the month, you need to click on the menu button Actions month closing procedure forms, you need to select the item Cancel start of procedure. The program will cancel the execution of all routine operations and documents, and the month-end closing procedure will be transferred to the “not started” state.

Certificates of calculations for final transactions of the month

To create accounting documentation and output it for approval and storage on paper, a set of reports called “References-Calculations” is provided (menu Interface "Accounting and tax accounting" - Regulatory operations - Help and calculations).

They include the following certificates and calculations:

• Revaluation of foreign currency(revalued accounts are reflected in the context of analytics, exchange rate differences);
• Write-off of deferred expenses(shows the amount of each RBP allocated to current expenses, the balance of the unwritten off amount);
• Cost rationing(the report includes bases for rationing entertainment, advertising and other expenses, amounts taken into account when calculating income tax on an accrual basis for the tax period and for the closing month);
• Permanent and temporary differences(reflects permanent and temporary differences, the procedure for recognizing and writing off permanent and deferred tax assets and liabilities calculated on their basis);
• Income tax calculation(income and expenses taken into account and not taken into account for the purposes of Chapter 25 of the Tax Code of the Russian Federation are compared, the financial result is identified according to accounting data, adjustments to the accounting financial result are shown, the tax base for income tax is calculated);
• Recalculation of the value of deferred assets and liabilities(used when recalculating ONA and ONO during the legislative reduction in the income tax rate from the beginning of 2009).

In the last lesson, we looked at how to keep personnel records and calculate wages in the 1C Accounting 8 program. Our 1C Accounting tutorial ends and we are approaching the final stage.

In this lesson we will deal with regulatory operations. The 1C Accounting 8 program does most of these operations automatically using an assistant.

The “Month Closing” assistant in the 1C Accounting 8 program contains a list of necessary regulatory operations. Routine operations are performed by the documents Regular operation, as well as the documents Formation of purchase book entries, Formation of sales book entries, Calculation of taxes (contributions) from payroll.

The month end assistant allows you to:

• Perform all necessary month-end closing operations in the correct sequence,
• Partially complete month end closing
• Cancel month end
• Partially cancel month end closing execution,
• Refuse to perform the operation in the current month (skip),
• Refuse to repeat previously performed operations (mark all operations before the selected one as completed),
• Generate reports explaining calculations and reflecting the results of performing routine operations,
• View the results of performing a routine operation,
• Prepare a report on the implementation of routine operations.

Routine operations or operations that are recommended to be repeated are performed using the button Perform month end closing. Routine operations that were completed successfully are not performed in this case.

You can partially close the month using the hyperlink of the unfulfilled routine operation. In the menu that appears via the hyperlink, you need to select the item Perform operation.

Cancel the execution of all routine operations for a specified period using the button Cancel month end. Undoing operations may be necessary when all operations have completed successfully and in the correct order, but for some special reason they need to be repeated.

You can partially cancel month closing by clicking on the hyperlink of the completed routine operation. In the menu that appears via the hyperlink, you need to select the item Undo operations after selected.

Team Skip It is recommended to use for those operations that do not need to be performed. For example, if an organization uses the calculation of the cost of writing off inventories based on the weighted average, then the regulatory operation “Adjustment of value” should be skipped. If the operation is skipped and you need to perform it, you should use the command Execute from the operation menu.

Team Mark all operations before the selected one as completed It is recommended to use for those operations that do not need to be repeated. For example, if after the month was closed, the fixed assets depreciation operation was performed again, but it is known that the results of recalculation of fixed assets depreciation will not affect the results of other routine operations (Closing accounts 20,23,25,26, Closing 90,91 and etc.). Then, using this command, you can avoid repeating operations to close cost accounts.

You can generate reports that explain the calculations and reflect the results of performing routine operations using the button Help and calculations. Calculation certificates can also be generated for completed routine operations. In the menu that appears via the hyperlink, you need to select the item Generate a certificate-calculation. When you select this command, calculation certificates are generated that correspond to this operation.

You can view the results of a routine operation by following the hyperlink of the completed routine operation. In the menu that appears via the hyperlink, you need to select the item Show postings.

You can generate a report on the execution of routine operations by clicking the button Operations report.

A list of necessary regulatory operations is compiled for each organization in accordance with:

• period, for example, the formation of a book of purchases and sales is offered only at the end of the quarter;
• accounting policy, for example, the composition of transactions depends on the taxation system specified in the accounting policy;
• the state of the accounting data, for example, the operation “Write off deferred expenses” is performed if there are balances on the deferred expenses accounts.

Operations are divided into four groups according to the order of execution.

• The first group includes operations based on the results of which the organization’s expenses are recognized, and some other operations, the implementation of which must be controlled for the correct closing of the month.
• The second group includes one operation “Calculation of shares of write-off of indirect costs”. When performing a transaction, preliminary calculations are made to close cost accounts.
• The third group includes operations for closing cost accounts.
• The fourth group includes transactions that determine financial results for the period.

All operations of the first group must be performed first, then the second, etc. Within one group, operations can be performed in any order.

If the order of performing an operation is not observed, then when you try to perform an operation when not all operations of the early groups have been completed, a message is displayed indicating that the sequence of routine operations was violated. The operation fails.

If the operations are performed in the correct sequence and some operation is repeated, then the operations of the higher groups, the results of which may change, are marked in blue-gray and are recommended for re-execution.

To perform routine operations in separate divisions and the head division in the month-end closing assistant, you must:

1. Specify the period and select a separate division or parent division. By button Perform month end closing Routine operations of the first group will be performed.
2. After completing the routine operations of the second group for the organization as a whole, click on the button Perform month end closing Routine operations of the third group will be performed.

Closing the month for the organization as a whole is carried out in the information base containing the accounting data of all separate divisions and the head division. To perform routine operations for the organization as a whole, it is necessary in the month-end closing assistant:

1. Specify the period and select an organization with separate divisions, for example, “Our organization with separate divisions.”
2. After completing the routine operations of the first group, all separate divisions and the head unit must carry out the routine operations of the second group.
3. After completing the routine operations of the third group, all separate divisions and the head unit must carry out the routine operations of the fourth group.

A report on the completion of month-end closing for the organization as a whole is generated using the button Operations report.

VAT Accounting Assistant

The VAT accounting assistant in the 1C Accounting 8 program performs routine operations for VAT accounting. The assistant monitors the correctness and sequence of routine operations. After completing the regulatory operations, you can create a purchase book and a sales book, as well as a VAT return.

The assistant analyzes the state of VAT accounting registers and determines the composition of routine operations. All routine operations are displayed in the order in which they should be performed. The current routine operation is marked with an arrow. Each routine operation is highlighted with an icon in accordance with its current state:

• Operation pending - the corresponding document required to close the VAT period has not been created in the current period.
• The operation has been completed and is current - the required document has been created and filled out correctly.
• The operation has been completed, but is not current - the required document has been created, but it may need to be refilled and posted.

If in the specified period there are no business transactions for which the reflection of regulatory transactions is required, then the corresponding information message is displayed: “There are no transactions subject to VAT.”

When performing routine VAT operations, it is necessary to observe the order, since the results of one document affect the completion of others. When carrying out, canceling or changing regulatory documents, the fact of execution of subordinate regulatory operations is checked. If subordinate operations are detected during the corresponding period, the relevance flag for them is removed. This will be reflected by the corresponding color of the icon in the assistant. To update regulatory operations, it is necessary to refill and post the relevant documents.

Further

This article will discuss the main features of performing routine operations of the month, taking into account the settings of accounting parameters, as well as a description and practical elimination of the main errors that arise at the end of the period.

Let's start with a detailed look at the month-end closing business process.

All business transactions have already been entered into the information base, and a number of regulatory procedures must be completed. Regulatory operations can be divided into corrective, settlement and ensuring the correct maintenance of accounting and tax records.

The first include, for example, procedures for restoring chronological sequence. During the month, when business transactions were entered into the information base, the correct sequence of recording accounting documents could be disrupted, which could distort the financial result. To prevent this from happening, there is a special regulatory procedure for restoring the correct sequence of recording transactions.

Calculation procedures ensure the correct calculation of indicators in accounting and management accounting, for example, cost calculation.

Other procedures are responsible for complying with accounting and tax rules, such as creating ledger entries for purchases and sales. All operations are carried out separately according to regulatory documents and strictly in a certain sequence.

Setting up a month-end closing procedure

Let's consider the period closing scheme. It is presented in the form of a business process. The month-end closing mechanism is available from the “Accounting and Tax Accounting” and “Accounting Manager” interfaces.

Before starting the procedure, you need to make a setup. Settings for the month closing procedure can be found in the Month Closing Settings reference book. We indicate the period and select the tax system option. All settings are specified regardless of organization.

On the first tab, checkboxes indicate the operations that will be performed (). For example, if no organization makes payments in foreign currency, then there is no point in carrying out a currency revaluation operation.

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Having marked the necessary operations with the checkboxes, let's go to the second tab Scheme. It shows the business process diagram, the sequence of operations performed, as well as active and inactive users responsible for these procedures. You can assign a responsible person on the Responsible tab or by right-clicking on the operation block in the diagram and selecting a user.

The VAT calculation scheme is indicated separately.

On the Cost Allocation tab, you can specify the cost allocation methods for calculating costs. For correct distribution, the correspondence of the Divisions to the Divisions of the Organization in the “Divisions” directory is also indicated.

Running a procedure

The monthly closing setting has been created, now you can start launching the procedure itself. Let’s go to the menu item “Routine Operations” and select the item “Month Closing Procedure”. Here we indicate “Organization” and “Settings”. The characteristics to be reflected in accounting, tax and management accounting will be set themselves depending on the month-end closing settings if you click on the “Load settings” button.

So, everything is ready to launch. We press the “Start procedure” button and click on the “Routine operations” button, we will see that the user has automatically received a task, according to which he must draw up the regulatory documents necessary at this stage.

After completing a stage, the program automatically moves on to the next one. Some steps can be performed in parallel.

After all tasks are completed, the procedure is considered completed.

Stages of performing routine operations

After starting the month-end closing procedure, the system will assign the first task to the person responsible. He will be able to see it from the Regular menu item by switching to the “Accounting and Tax Accounting” interface.

To complete it, the user needs to create and post the documents that the program will offer him at this stage ().

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After the documents are generated and verified, you can mark the operation as completed so that the system moves on to the next task. All necessary documents at the end of the period can be created manually separately from the business process, but it is more expedient and more convenient to generate and check directly from the form of regulatory operations, because it is very easy to get lost in the sequence, which can subsequently lead to a distortion of the result.

Let's consider the main operations included in the month-end closing procedure.

Additional documentation

If the program uses a deferred posting mechanism, then at the end of the month the “Additional posting of documents” processing will be launched so that the documents are posted to all registers. If there is a large document flow, this processing is launched regularly.

In the “Delayed Posting of Documents” journal, you can see those documents that are subject to the follow-up mechanism. Using the operation “Actions -> Post completely,” the document is posted to all registers.

Restoring the state of calculations

If the accounting policy of the enterprise indicates that advances are offset by the “Restoring the sequence of calculations” processing, then at the end of the period this processing is launched. It can be found by switching to the “Accounting Manager” interface and the menu item “Routine operations -> Restoring the sequence of calculations.” Processing restores the correct sequence of documents for offsetting advances. After using it, the receipt and sale documents will not be reposted, otherwise the posting for offsetting the advance will disappear.

Restore batch accounting sequence

If the program uses batch accounting, then when writing off batches, you can facilitate the work of the application solution by postponing the write-off in management and regulated accounting and launching special processing at the end of the month, which will process documents through the batch accounting registers. To do this, uncheck the boxes in “Accounting parameters settings -> Write off batches when reflecting documents” and start the “Post by batch” processing. Even if documents were entered retroactively, running this processing is also useful, because it restores the batch accounting sequence.

Adjust the cost of writing off inventories

Used for batch accounting. When posting the document, an adjustment is made to the cost movements according to batch accounting for the month. The adjustment is necessary for: calculating the weighted average cost of writing off batches when using the “By average” method of assessing inventories, as well as taking into account additional costs for the purchase of goods capitalized after writing off the goods.

Calculate depreciation of fixed assets

From the form of a regulatory operation, by clicking on the “Create documents” button on the last day of the month, the document “Depreciation of fixed assets” is automatically created. Next, you should carry out and see the result.

If for some fixed assets the depreciation method is used in proportion to the volume of production or according to uniform depreciation rates, then the document “Development of fixed assets” is first filled out.

Calculate depreciation of intangible assets

The amounts of depreciation and write-off of R&D expenses are calculated when posting the document “Depreciation of intangible assets”. Similarly, if depreciation is calculated in proportion to the volume of products produced, then the volume of products produced in that month should be indicated.

Pay off the cost of workwear

At this stage, the document “Repayment of cost (working clothes, special equipment, inventory)” will be created; during this process, part of the cost of work clothes and special equipment that was not fully repaid during commissioning will be written off.

Write off RBP

When posting the document “Write-off of deferred expenses”, part of the expenses of future expenses is transferred to current ones. The amounts and accounts to which this part will be written off are indicated in the RBP directory.

Calculate insurance costs

The document is intended for writing off future expenses for voluntary insurance of employees in accounting (76.01.2 “Payments (contributions) for voluntary insurance of employees”) and tax accounting (97.02 “Future expenses for voluntary insurance of employees”).

Revalue currency funds

Using the document “Revaluation of Currency Funds”, amounts in the management accounting currency are revalued according to the cash registers and mutual settlements with counterparties and accountable persons.

There is a separate scheme for calculating VAT. On the “VAT calculation scheme” tab, the operations that should be performed are noted. The program itself will create the necessary documents, offer to fill them out and post them. The application solution automatically generates reporting forms: purchase book, sales book, VAT declaration. All regulatory transactions are stored in a journal (the “Accounting and Tax Accounting” interface, menu “VAT -> VAT Regulatory Documents”).

The document “Calculation of cost” is generated for each type of accounting separately; if it is necessary to calculate the cost for all types of accounting, then we carry out several documents (for management accounting and accounting and tax accounting). This document calculates the actual cost of writing off inventories as expenses, writes off materials from work in progress, distributes general production and general business expenses for production () Used only for advanced cost accounting analytics.

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Cost calculation consists of the following operations:

• If the accounting of goods and materials is maintained on a separate account, then “Distribution of goods and materials” is performed.
• A list of services is determined according to the documents “Sales of goods and services”, the cost of which will be calculated.
• Calculation of the cost distribution base - distribution methods are specified in the information register “Methods of distribution of cost items” or from the directory “Cost Items” for each item separately. The calculation of all bases over which expenses will be distributed is performed. The calculated bases are recorded in the information registers “Cost distribution base” and “Cost distribution base (accounting)”
• Distribution of expenses by base - after calculating the base, expenses are distributed among the cost of finished products and services.
• Calculation of actual cost - a total estimate of the cost of inventories is performed.
• Formation of movements in accounting registers (for regulated accounting) and the cost of fixed assets (for management accounting).

Generate financial results

The document “Determination of Financial Results” makes entries to close accounts 90 and 91. The document can be reflected in accounting and tax accounting. When reflecting a document in tax accounting, the operation of writing off losses of previous years can be performed.

When closing the 90th account, a posting will be generated reflecting the profit or loss. When closing the 91 account, the financial result for other types of activities will be calculated.

Calculate income tax

Using the document “Calculations for Income Tax”, you can calculate permanent and deferred tax assets and liabilities in accordance with the norms of PBU 18/02 “Accounting for Calculations for Income Tax” and calculate income tax. You can use this document to enter balances for deferred tax assets and liabilities.

Close the year

The “Year Closing” document is carried out only in December of each year. As a result, all balances of subaccounts of accounts 90 and 91 of accounting are written off to the corresponding subaccounts with code 99. All balances of subaccounts of account 99 “Other income and expenses” are written off to account 99.01.1 (2), and the balance of this account is written off to account 84 " Retained earnings (uncovered loss)."

With the operation Closing tax accounting accounts, all balances of tax accounting accounts that are not intended to reflect the value of assets are written off.

Any average person with minimal exposure to accounting understands and knows about the existence of reporting periods that must be closed. Among them are ten days, months, quarters, six months and years. Each such period is summarized in a report. In this article we will look in detail at how the month is closed in 1C and how an accountant should act.

What does the law say?

According to the Accounting Plan, the 25th and 26th accounts are reset to zero at the end of the monthly period. They should not carry any residue. Such accounts as 20th, 23rd, 29th, 90th and 91st are also included in the same row.

At the end of the year, the accountant is busy preparing annual reports. For this purpose, balance sheet items are reviewed and analyzed.

As a conclusion, I want to say that:

• First, information on expenses of the current reporting period is accumulated in the 20th, 25th, 26th and 44th accounting accounts, and only then they are transferred to the expense subaccounts of the 90th and 91st;
• After such a transfer, the final balances for them are reset to zero.

For those companies that have been increasing the volume of goods produced over several months, it is permissible to close the 20th accounting account not in full and the final balance will not show zero. This number can also include companies associated with trade, which include transportation to their points of production in the 44th account.

When the 90-accounting account has already collected the results of expense accounts, you should calculate the final result for each of them. The deduction between the debit and credit balances of such accounting accounts and the resulting total is moved to the 99th accounting account. At the end of the manipulation, expense accounts are reset to zero.

Closing the month in 1C: instructions

The very concept of closing a month in 1C is systematic, requiring a sequence of actions from you. You cannot adhere to this procedure from time to time, but you should strictly follow it according to the regulations. The month close command is contained in the operations window and allows the user to:

• Calculate depreciation;
• Write off deferred expenses;
• Calculate income tax and correctly distribute all expenses.

Step 1 – Setting up accounting policy parameters

Before you start working with the software, it is important to correctly configure the initial parameters specifically for your business. This will be convenient for both the accountant and other users with limited access, and will also provide management with truthful and undistorted reporting. So here too, first we need to set up an accounting policy. This can be done in the main page, where the organization settings are located.

All you have to do is select the right company if accounting is maintained for several at the same time, and check all the proposed parameters. When you have decided on the company and the period to be carried out, the accounting entries with which the machine will work are entered into the table. Of course, it is easier to get the result of a machine analysis, but you are not deprived of the opportunity to create options in a manual format. If you still rely on software, then decide on the accounting operation and carry it out. The machine will help you find out what was entered into the fields manually, such information is indicated in pencil. Clicking on any accounting entry will open up a number of possibilities with it:

• Cancel;
• Correction;
• Pass;
• Carrying out.

Step 2 – How to find a team

Before working with this option, tell the machine what month it will work with.

When you just started your first acquaintance with the software and entered the initial information manually, you should choose the month in which your first accounting records started.

There are several predefined options for closing a period and I suggest you study them in the table.

Step 3 – Closing Accounts

Clicking on the command execution entails the machine executing the specified procedures:

1. Documents are arranged according to the chronology of their implementation, analyzing information about dates and specific times.
2. The machine compares the availability of a salary document for the selected period in order to subsequently use the display of funds for the earnings of subordinates and contributions for them on the corresponding accounting accounts.

If you have not entered the document being studied for the period being closed, the machine will generate it for you, and the amounts will be paid from the salaries of your subordinates. There are also regulations for the procedures carried out. The composition of such actions is determined by the taxation system your company is based on and its organizational and legal form of ownership.

After the month is closed, the machine options according to the regulations will be highlighted with a green fill, as shown in the figure. The close option will be executed.

Step 4 – Problems with the option

Of course, there is an ideal option for maintaining accounting for a company’s business activities, but no one is immune from mistakes. When they are not present, the command is carried out the first time, but when they do occur, the machine will not carry out the option and, for your understanding of the reason, will highlight all incorrect information with a red fill. In addition, information about the error and how to solve it will be displayed on the screen. By clicking on such text, you automatically proceed to correcting the error.

When correcting any inaccuracies, be sure to perform the operation again and close the notification. Remember that the machine begins to carry out the algorithm exactly from the place where the hitch was identified, and not the entire process from start to finish.

Closing the last month of the quarter. This involves checking VAT accounting, and the machine generates a book of purchases and sales.

Any of your manipulations in the software, whether it was done by you or launched according to the regulations, is justified by the presence of accounting records and a supporting document. You will also be able to study the accounting certificate for calculating the option. This is possible when you left-click the cursor on the accounting wiring you are interested in and select the required detail.

The upper right corner of the screen contains data on accounting statements when you close a period.

Step 5 – Reform the Balance

The existence of such manipulation is due to the end of the year and the formation of appropriate reporting forms based on its results. The essence is to reset the 90th, 91st and 99th accounting accounts to income or expense accounts, based on the financial result achieved by the company over the past period. When closing the last month of the year, December, the result of the reformed balance sheet is concluded in accounting records.