1c accounting chart of accounts. Accounting info

In this article we will touch on the issue of creating your own account in the chart of accounts of accounting 1C Accounting 8. This operation is quite rare, but sometimes it is necessary to make changes to the existing chart of accounts. Also be sure to read the article about the 1C chart of accounts if you have not already done so.

It should be immediately clarified that deleting preset accounts is not allowed in most versions of the program. Such accounts, like any other preset elements (i.e. created by developers in the Configurator), are indicated by a dot in the picture. An example is given below.

Underlined in red in the image preinstalled items - they cannot be deleted. In the chart of accounts All The elements are pre-installed, which means none of them can be deleted, even if they are not needed at all. But you can even create your own accounts. And very simple!

How to add a new account to the 1C Chart of Accounts

Let's look at creating a new account using an example. Let’s say we have an individual entrepreneur and we need it to conduct settlements with the individual entrepreneur. In this case, you can create a new account (or several, whichever is more convenient) by assigning to it any unoccupied code in the chart of accounts. Let this be account 72. Also, for convenience, we will create two sub-accounts for this account - Cash settlements with individual entrepreneurs And Settlements with individual entrepreneurs in kind.

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Well, to complicate the example even more, let’s divide each subaccount into two - active and passive. The end result should be what is shown in the figure below.

Now let's look at creating accounts and subaccounts step by step.
A new account is added to the 1C Accounting 8 chart of accounts in the standard way - using the Create button with a green plus. At the same time, this window appears.

Fields Account code And Name must be filled out. Field Quick select code, designed for quick account search, is filled in automatically. If this account is not someone else's subaccount, then the field Subject to counting No need to fill in (otherwise you should select an account group).

If this account will have its own sub-accounts, you should check the box The account is a group and is not selected in transactions.

The entire sequence of actions is shown in the following pictures

The result is a new account in the 1C chart of accounts, which can be used for accounting. Such independently created accounts are practically no different from pre-installed ones, however, they can be deleted if they are no longer needed ( and at the same time have not been used anywhere else!) or simply made a mistake when entering data.

In addition, you should keep in mind the important difference between “homemade accounts”. The account you created yourself is not registered in the program. In particular, it is not available in document software modules, which means they cannot (most often) be used in the automatic generation of transactions. Also, such accounts may not be included in some reports.

However, since such accounts are required quite rarely, they can be used in manual operations, which is quite acceptable. For more serious improvements to 1C Accounting, you should contact your programmer.

In the same way, as shown above, you can add new subaccounts to existing plan accounts.

Issues of creating your own accounts in the existing 1C Chart of Accounts are included in the curriculum

Despite the fact that issuing invoices for payment of any goods or services to the buyer is not mandatory, in practice it is quite common. Invoices indicate the details of the supplier, as well as a list of goods and services for which an advance payment must be made.

Paying bills is very convenient. We all receive monthly receipts for rent, electricity, gas, water. In essence, they are also analogues of accounts.

Of course, the invoice for payment is not the primary document, but it is with it that the reflection of sales of goods and services, as well as settlements with customers, begins. We will tell you how to issue an invoice for payment in 1C 8.3 and print it in this article.

You can find invoices for payment in the “Sales” section.

Create a new document and fill in its header. We will indicate August 31, 2017 in the “Paid by” field. If the buyer does not pay within the specified time, the invoice will become invalid. There can be many reasons, for example, price changes.

Our invoice status will initially be “Unpaid”. Once we receive any action from the buyer, the status will change.

We will select as a counterparty and indicate that we are working with him under an agreement with the buyer “”. You don’t have to specify the contract; in this case, to the right of this field, click on the “New” button. In this case, the program will create a new agreement with the buyer based on the created invoice.

Don't forget to indicate the bank account to which payment should be received. If you provide any discounts to the buyer, select the appropriate item from the drop-down list of the same name and indicate its size.

In the tabular section on the “Products and Services” tab, we will indicate that we sell 20 units of “Assorted” candies, 30 “Squirrel” and 25 “Cherry”. We will definitely check the correctness of the automatically entered prices. They can be edited manually.

If you supply goods in returnable containers, for example, beer in kegs, information about it can also be indicated on the corresponding tab.

If this payment invoice is periodic, for example, you have a contract with the buyer for monthly delivery, click on the “Repeat” hyperlink at the top of the document. In the window that opens, specify how often this count should be repeated. A reminder about this will be displayed in the list of documents.

Printing invoices for payment

Invoices for payment in 1C are issued to the buyer in paper or electronic form. In the first case, everything is quite simple. Print the mono invoice from the “Print” menu item of the same name in the document header.

After you print it out, it is signed and stamped.

How to insert a stamp and signature on an invoice

When issuing an invoice to a buyer from 1C 8.3 electronically, for example, by e-mail, it is much more convenient to receive from the program a printed form with stamps and fax signatures already installed on it. This will save you from printing the document, signing it and scanning it later.

Go to the directory of organizations and open the card of the one for which you need to install a seal and signatures. In the “Logo and Printing” section, select files from your computer with previously prepared fax images (can be scanned). Please note that the background of the images must be either white or transparent.

Now let’s return to the previously created invoice for payment and this time from the print menu, select the item “Invoice for payment (with stamp and signatures)”. All those images that were uploaded to the organization’s card were displayed in printed form.

Now, when you click on the save button, we can receive this invoice in an external file, for example, pdf, and send it to the buyer.

See also video instructions for issuing an invoice and drawing up an agreement in 1C 8.3:

Configuration "Enterprise Accounting" contains a chart of accounts for accounting and a special chart of accounts for tax accounting (for income tax).

The chart of accounts is filled with predefined accounts and subaccounts regulated by law, as well as related to the accounting methodology of the 1C company. The structure of the tax accounting chart of accounts is similar to the accounting chart of accounts. The user cannot delete predefined accounts, but can add new subaccounts.

Charts of accounts are common to all organizations, the accounting of which is maintained in a single information base.

Chart of Accounts

The chart of accounts is part of the accounting policy of the organization. The chart of accounts is described separately from the accounting policies through the menu "Enterprise" › "Charts of accounts" › "Chart of accounts".

The chart of accounts is filled with predefined accounts and subaccounts and complies with regulatory documents. The user can enter new accounts and subaccounts by setting their properties as follows:

• setting up analytical accounting;
• setting up quantitative accounting;
• setting up currency accounting;
• signs of active, passive and active-passive accounts;
• signs of off-balance sheet accounts.

Analytical accounting settings are types of subaccounts that are set as properties of accounts. For each account, analytical accounting can be maintained in parallel using up to three types of subaccounts.

An account can be prohibited from being used in transactions (This property is available in the account form, which is called by clicking on the account record in the chart of accounts form). Accounts prohibited for use in postings are highlighted in the chart of accounts form with a yellow background.

It is advisable to prohibit its use in postings for all accounts that have subaccounts.

Comment:
To speed up account selection when entering documents, you can use the quick selection codes indicated in the chart of accounts in the column "Quick choice". The account code without separators is used as a quick selection code. To select an account, just type the account code without the “dot” (for example, to select the account “41.01”, just type “4101” in the account selection field in the document form).

From the chart of accounts form, using the command panel buttons, you can get acquainted with the description of the account (button "Account Description"), obtain additional information on the selected account, for example, generate a report "Account balance sheet"(button "Reports") or go to the list of subaccounts (button "Subconto"). Using the button "Seal" in the form of charts of accounts, you can display and print the chart of accounts of accounting "1C: Accounting 8".

Serves for accounting. It implements a standard general chart of accounts for accounting, which was approved by the Ministry of Finance of the Russian Federation (Order No. 94n dated October 31, 2000). But its use in the program has its own characteristics. Let's look at them in this article.

The chart of accounts is available in 1C 8.3, located in the “Main” section (subsection “Settings”). The accounts are arranged in the form of a table, which displays the code, name, characteristics of each account, and sections of analytical accounting:

Many accounts have subaccounts subordinate to them. Thus, account 01 (Fixed assets) is subordinated to the following subaccounts: 01.01 (fixed assets in the organization), 01.03 (Leased property) and others. If an account has subaccounts, then it cannot be used in transactions in the program; only subaccounts subordinate to it can be used. If an account does not have subaccounts, then it is used in postings.

Accounts may have the following characteristics:

• View. The account can be active (A), passive (P) or active-passive (AP).
• Currency accounting(Val.) The attribute is established for accounts on which funds in foreign currency are recorded.
• Quantitative accounting(Quantity) The attribute is established for such accounts on which, in addition to total accounting, quantitative accounting is maintained. For example, account 10 (Materials), account 41 (Goods) and others. Standard accounting reports for these accounts display the amount and quantity.
• Accounting by department(Additional) If this flag is set, account postings are made by department.
• Tax accounting indicator for income tax(WELL). Used when the organization applies PBU 18/02. If this feature is set, account transactions are reflected not only in accounting, but also in.
• Sign of off-balance sheet accounting(Zab.). Established for off-balance sheet accounts, such as “Leased fixed assets”, “Inventory and materials accepted for safekeeping” and others. Account 001, used for entering initial balances, is also off-balance sheet.

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Subconto - analytical accounting

For analytical accounting of accounts, the so-called subcontos are used. Directories or documents act as subcontos. An account can have no more than three subaccounts. For example, account 01.01 has one sub-account - the directory “Fixed Assets”, all movements on this account are made in the context of fixed assets, accounting reports are also generated for fixed assets.

Setting up a chart of accounts in 1C

You can add a subaccount to the chart of accounts 1C 8.3 from the account card. However, please note that in 1C you cannot add additional subaccounts to all accounts. And the correctness of filling in documents must be additionally monitored.

In version 3.0.43.162, the program added the “Chart of Accounts Setup” tool (available from the “Chart of Accounts”). Here you can select analytics parameters for accounting for VAT, inventory, retail goods, cash flow, settlements with personnel, costs:

To configure, you need to click the appropriate link. For example, the image shows that inventory is currently accounted for only by item. If you also need to keep records of batches (receipt documents) and/or warehouses, you should click the link and specify the necessary parameters in the window that opens:

At the same time, the subaccounts “Parties” and “Warehouses” will be added to the corresponding accounts in 1C 8.3:

In earlier versions of the program, setting up analytical accounting is available through the “ ” form (section “Main”, subsection “Settings”).

Predefined accounts

By default, the program has already filled in the chart of accounts; all accounts in it are predefined (i.e., installed during configuration). This is displayed on the icons of the accounts - next to the “airplane” there is a “circle”. Predefined accounts cannot be changed (except for adding subaccounts). The user has the ability to create new accounts.

Account settings

The accounting mechanism implemented in 1C Accounting on the chart of accounts is based on the formation of accounting entries for each accounting transaction and necessarily includes a debit account for the transaction, credit and amount. This is the main fundamental difference between accounting programs and other accounting programs, for example, trading or payroll.

To open a chart of accounts in the 1C accounting program, you need to do the following through the menu: Enterprise - chart of accounts - chart of accounts. To help the accountant, the chart of accounts form provides sorting by the “Code” and “Account Name” columns, as well as a quick selection based on the first characters entered.

1C Accounting uses a standard chart of accounts approved by the Ministry of Finance of the Russian Federation. For self-supporting organizations, a self-supporting chart of accounts in 1C is used, and for budgetary ones, accordingly, a budgetary chart of accounts. Due to the fact that budget and self-supporting (aka commercial) accounting are very different, the 1C Enterprise programs for budget and self-supporting accounting are also different.

Accounts in the chart of accounts may include subaccounts. If the 1C 8 account contains subaccounts, then in this case transactions are generated only for subaccounts. In this case, the account itself is highlighted with a yellow background, this is an indication that they should not try to use the account in transactions.

In addition to total accounting of accounts, it is possible to maintain quantitative and currency accounting. To do this, the appropriate accounting types for the account or subaccount must be enabled.

Unlike the 1-C Accounting 8.1 program (configuration edition 1.6), Accounting 8.2 (configuration edition 2.0) maintains accounting and tax accounting for profits on one chart of accounts. Therefore, each 1C 8.2 account has the NU attribute - tax accounting, which allows the account to participate in accounting for income tax calculations. The amounts of accounting and tax accounting entries (BU and NU) are accounted for separately, although they are maintained on the same chart of accounts, and in principle may differ.

Another fundamental difference in the chart of accounts in 1C 8.2 is that a new type of accounting has appeared in the chart of accounts, “Accounting by division,” which replaced the use of the subaccount “Division” in version 8.1. Therefore, those accounts that keep records by division (for example, subaccounts of account 20, account 26 and 25) must have the “Accounting by division” attribute turned on. And in input documents, you should pay attention to the division input, since its input position differs from the usual sub-account input.

Subconto accounts in 1C

The 1C business transaction accounting mechanism can maintain not only quantitative and total account accounting (synthetic accounting), but also analytical accounting for various types of analytics. Analytical accounting objects in 1-C are called subconto.

Subconto accounts are types of analytical measurements for which additional accounting is maintained and for which reports can be obtained. Directories (, counterparties, cost items, contracts, etc.) are most often used as sub-accounts or sub-accounts, and less often - documents (example: materials receipt documents are used to organize batch accounting of goods and materials, when receipt documents participate in the role of sub-conto - batch). In principle, any configuration objects can be used as a subconto, for example, it is possible to use a simple string of text or an enumeration.

For each account or subaccount, a separate subaccount is set. Even several subaccounts of one account can have different subaccounts. Accordingly, analytical reports of these sub-accounts will be generated using different analytics. Each subaccount has its own settings for quantitative and total accounting. It is possible to set up a subconto with only quantitative or total measurement.

Separately, it should be noted the sign of the reverse subconto - sign (about). Accounting for the turnover sub-account is carried out only by turnover without calculating the balances for this sub-account. If you create a balance sheet for such a subconto, you can see a slightly strange report: on the lines of the subconto there are debit and credit turnovers, but there is no balance, although the turnovers are not equal to each other.

For some accounts this approach is justified. For example, according to subaccounts of the 20th account. Cost items are closed at the end of the month by turnover. If each item is closed individually for each division and product group, then the volume of transactions and the time for calculating the “Month Closing” document will increase significantly.

In the standard configuration of Accounting 1C of a self-supporting organization, the chart of accounts provides no more than three sub-accounts for each account. In budget accounting - no more than five.

A brief or detailed chart of accounts of an accounting account in 1C can be printed using the “Print” button in the upper right corner of the chart of accounts form.

For detailed analytical reports, the “Subconto Analysis” and “Subconto Card” reports are provided.

Off-balance sheet accounts in 1C

In addition to balance sheet accounts, the chart of accounts in 1C uses off-balance sheet accounting accounts. Off-balance sheet accounting is used for auxiliary accounting purposes by the program itself and for maintaining any quantitative and total additional types of user accounting.

For example, work clothes issued to employees are written off as accounting expenses at the time of issue and actually fall out of accounting, but are essentially used by the employee throughout the year. So, on the off-balance sheet account MTs.02 you can track the availability of this workwear.

Off-balance sheet accounts are not required to fulfill the balance condition; they can only be used for debit or only for credit. Receipts and debits from an off-balance sheet account can be carried out using 1C documents, if such an operation is provided, or through manual transactions.

If necessary, you can add any off-balance sheet 1C account and maintain off-balance sheet accounting for your own needs without fear of violating the correctness of accounting in the program.

All standard 1C 8 reports work with off-balance sheet accounts in the same way as with balance sheet accounts. Thus, you can generate any reporting on off-balance sheet accounts using standard 1C tools: on turnovers and transactions, on subaccounts and receive details (transcripts) from report cells.

Important: all accounts of the standard 1C chart of accounts and many sub-accounts are used in the built-in accounting mechanisms of the program, so it is not recommended to delete them or change the settings.

The full video lesson on working with the chart of accounts can be downloaded at.