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C accounting. Accounting for income and expenses of individual entrepreneurs - personal income tax payers

29.06.2021

"1C: Accounting 8"– applied solution №1 in Russia for automation of accounting and tax accounting and preparation of mandatory (regulated) reporting in commercial organizations and individual entrepreneurs, regardless of the field of activity. The program with the same success can be used for accounting in production, wholesale and retail trade, construction and service enterprises.

Accounting and tax accounting are implemented in the program in strict accordance with the law Russian Federation(Tax Code of the Russian Federation, laws and regulations, orders of the Ministry of Finance and other regulations) in force at the time of the sale.

All changes in legislation related to accounting are promptly tracked and included in regularly released configuration updates.

Functionality and capabilities of "1C: Accounting 8"

1. Registration of the facts of economic activity by documents. Business transactions in 1C:Accounting 8 are reflected by entering configuration documents that correspond to primary accounting documents. When posting a document in the information base, accounting and tax accounting records and records in other accounting registers are formed. It is also possible to enter entries manually.

2. Multi-company accounting in one infobase. Accounting for the activities of several organizations can be kept both in separate information bases and in a single database.

Accounting in a single database involves the use of a list of goods, contractors, employees and cost items common to all organizations. This is convenient if the economic activities of several organizations are closely related. At the same time, mandatory (regulated) reporting is generated for each organization separately.

3. Accounting in organizations with separate divisions. For organizations that have separate divisions, both dedicated and not allocated to a separate balance sheet, the version "1C: Accounting 8 CORP" is intended. It implements the features of accounting in organizations with a complex structure, including in terms of accounting for cash transactions.

4. Support for various tax regimes."1C: Accounting 8" allows you to maintain comprehensive accounting for several legal entities located on different taxation systems in a single database.

The program supports:

The general system of taxation (tax accounting for income tax, Chapter 25 of the Tax Code of the Russian Federation). Accounting and tax accounting data are recorded in one transaction. This simplifies the comparison of data and the fulfillment of the requirements of PBU 18/02 “Accounting for income tax calculations”.
Simplified taxation system (Chapter 26.2 of the Tax Code of the Russian Federation). Organizations and entrepreneurs can choose "Income" or "Income reduced by the amount of expenses" as the object of taxation. Accounts Books of accounting for income and expenses are generated automatically when posting documents or are entered manually.
Simplified taxation system based on a patent (Article 346.25.1 of the Tax Code of the Russian Federation). For individual entrepreneurs, a simplified patent-based taxation system is supported, including when combined with other taxation systems.
Accounting for activities subject to a single tax on imputed income (Chapter 26.3 of the Tax Code of the Russian Federation). Separate accounting of income and expenses related to activities subject to and not subject to UTII is provided. Expenses that cannot be attributed to a particular type of activity at the time they are incurred can be allocated automatically at the end of the period.
Accounting for individual entrepreneurs paying personal income tax. Accounting for the economic activities of individual entrepreneurs using the general taxation system is supported. Automated accounting of income and expenses, as well as the formation of the Book of accounting for income and expenses and business transactions, as well as the tax return for personal income tax.

Special interface settings reflect the accounting sections that are relevant for each mode and provide the convenience of accounting for the simplified tax system and accounting for individual entrepreneurs.

5. Automation of VAT accounting. The program automates all operations of tax accounting for VAT. For simple cases, simplified VAT accounting is provided. The program allows you to create invoices, as well as adjustment invoices in all cases when necessary. Purchase book and sales book entries are generated automatically. A special tool "VAT Accounting Assistant" monitors all stages of work and draws the user's attention to problematic points.

6. Exchange of invoices and other documents in electronic form. 1C:Accounting 8 has built-in functionality to support the legally significant exchange of electronic invoices and other documents with suppliers and buyers. All work with invoices is carried out directly in the program: preparation of documents, their signing electronic signature, sending, storing, receiving documents, creating journals and registers, etc.

There is no need to spend time manually entering or uploading documents into the system from an external program of the electronic document management operator. Incoming documents in the information base "1C: Accounting 8" are generated automatically on the basis of received electronic documents - the user only needs to post them. It supports the exchange of not only invoices, but also other documents - waybills, acts, invoices, orders, etc. (including TORG-12 waybills and acts in the formats recommended by the Federal Tax Service). The secure exchange of electronic documents is provided by the electronic document management operator Taxcom, the connection to the service is performed by 1C partners.

7. Accounting for banking and cash transactions. Implemented accounting for the movement of cash and non-cash Money in rubles and foreign currency. Operations for settlements with suppliers, buyers and accountable persons were automated (including the transfer of funds to bank cards employees or corporate bank cards), depositing cash into a current account and receiving cash by check, purchase and sale of foreign currency. When transactions are recorded, payment amounts are automatically broken down into advance payment and payment. On the basis of cash documents, a cash book is formed. A mechanism for exchanging information with programs such as "Client-bank" has been implemented.

8. Accounting for settlements with counterparties. Accounting for settlements with suppliers and buyers can be kept in rubles, conventional units and foreign currency. Exchange differences for each transaction are calculated automatically. Settlements with counterparties are carried out in the context of contracts. Additionally, you can conduct calculations in the context of settlement documents. At the same time, for each contract, you can specify whether to close settlements under it on the basis of specific settlement documents or using the FIFO method. When drawing up documents for receipt and sale, you can use both general prices for all counterparties, and individual prices for a specific contract.

9. Accounting for fixed assets and intangible assets. All basic accounting operations are automated:

receipt;
acceptance for accounting;
depreciation charge;
modernization;
broadcast;
write-off;
inventory.

It is possible to distribute the amounts of accrued depreciation between several accounts or objects of analytical accounting. For fixed assets that are used seasonally, it is possible to apply depreciation schedules.

10. Accounting for trading operations. Automated accounting of operations for the receipt and sale of goods and services, including wholesale, retail, commission trade, accounting for agency contracts. In wholesale trade, operations are recorded in the context of contracts with buyers and suppliers. For imported goods, data on the country of origin and the number of the cargo customs declaration are taken into account.

For retail trade, both the operational reflection of retail sales and the reflection of sales based on the results of the inventory (accounting at a non-automated outlet) are supported. Retail goods can be accounted for at purchase or sale prices. Payment using bank credits and payment cards is supported.

Accounting for commission trade is automated both in relation to goods taken on commission (from the committent) and transferred for further sale (to the commission agent), the reflection of transactions for the transfer of goods to the subcommission is supported.

Accounting for operations on commission (agent) purchase of goods and services has been automated, both on the side of the commission agent (agent) and on the side of the committent (principal). The specifics of registration of documents for VAT accounting in such operations are taken into account. When generating a report to the committent or registering a commission agent's report, you can immediately calculate and reflect the deduction of the commission.

Reflection of the return of goods from the buyer and the return of goods to the supplier is automated. Operations for accounting for returnable reusable containers are automated, the specifics of taxation of such operations are taken into account.

11. Accounting for agency contracts. Automated accounting of purchase transactions under a commission agreement (agency agreement). In 1C:Accounting 8, you can keep records of agency services - both from the side of the agent (providing services on your own behalf, but at the expense of the principal), and from the side of the principal (providing services through the agent).

12. Warehouse accounting, accounting of inventories. For warehouses, you can conduct quantitative or quantitative-cumulative accounting. Two methods of estimating inventories upon disposal are supported: by average and FIFO (batch accounting). 1C:Accounting 8 registers inventory data, which is automatically checked against accounting data. On the basis of the inventory, the identification of surpluses and the write-off of shortages are reflected.

Warehouse accounting can be disabled if it is not needed.

13. Accounting for the main and auxiliary production, accounting for semi-finished products. The calculation of the cost of products and services of the main and auxiliary production, accounting for the processing of raw materials supplied by the customer, accounting for overalls and special equipment have been automated. During the month, accounting of manufactured finished products is carried out at the planned cost, and at the end of the month, the actual cost of manufactured products and services rendered is calculated.

For complex technological processes involving intermediate stages with the release of semi-finished products, warehouse accounting of semi-finished products and automatic calculation of their cost are supported.

14. Accounting for indirect costs. At the end of the month, distribution costs are automatically written off. This takes into account the specifics of transportation costs, which can be written off in proportion to the cost of goods sold.

To account for general business expenses, the use of the "direct costing" method is supported, which provides that such expenses are written off in the month of their occurrence and are fully charged to the cost of goods sold. If the organization does not use the direct costing method, then general business expenses are distributed between the cost of goods produced and work in progress.

The following allocation bases are possible for indirect costs:

issue volume;
planned cost;
salary;
material costs;
revenue;
direct costs and individual items of direct costs.

15. Accounting wages, personnel and personalized accounting. The accounting of the movement of personnel is supported, including the accounting of employees at the main place of work and part-time, the formation of unified forms in accordance with labor legislation.

The calculation of salaries for employees, the maintenance of mutual settlements, the calculation and accrual of social benefits have been automated.

It supports the automatic calculation of taxes and contributions, the generation of reports on personal income tax, contributions to off-budget funds, including the preparation of reports for the PFR personalized accounting system. When performing calculations, the presence of disabled people and tax non-residents at the enterprise is taken into account.

The program includes a "Payroll Assistant", which is designed to simplify the reflection of personnel and payroll operations. "Assistant" shows the sequence of actions that need to be performed in this section of accounting - from hiring an employee to generating payroll entries.

16. Final operations of the month. Scheduled operations performed at the end of the month are automated, including currency revaluation, write-off of deferred expenses, determination financial results etc.

“1C: Accounting 8” includes a set of reports “Reference-calculations”, reflecting the calculations related to the conduct of routine operations at the end of the month: “Distribution of indirect costs”, “Calculation of income tax”, etc.

Month-end closing reports make it possible to increase the transparency of a number of closing operations, in particular, costing. To do this, in the process of performing the final operations, all intermediate calculations are saved, which can then be analyzed using special reports with varying degrees of detail and in various sections. As a result, the user gets a visual representation of the relationship between the data he entered and the calculation results.

17. Express check of record keeping. Express check of accounting provides analysis of data for compliance with their legislation and accounting methodology embedded in the program, helps to identify errors in accounting, suggests possible causes of errors and gives recommendations for correcting them.

In addition to the built-in verification tools, you can also use our developments - « RG-Soft:Express check of accounting according to RAS 18/02" and "RG-Soft: Express check of VAT accounting".

18. Regulated reporting. The program includes mandatory (regulated) reports intended for submission to the owners of the organization and controlling government bodies: financial statements, tax declarations and calculations, reports to social non-budgetary funds, reporting on personalized accounting to the Pension Fund, statistical reporting, certificates provided in tax authorities. Regulated reports for which this possibility is provided normative documents may be downloaded electronically. The technology of applying a two-dimensional barcode on the sheets of tax returns is supported.

The program supports not only current reporting forms, but also those that were in force in previous reporting periods, which saves the accountant from searching for the desired form if it is necessary to submit a clarifying report. The selection of forms is carried out automatically in accordance with the selected period.

Regulated accounting reports provide a decryption mechanism, thanks to which you can see the indicator calculation algorithm or call a standard accounting report for detailed analysis.

The mode of checking the ratios of tax returns indicators is designed to identify methodological and arithmetic errors made by the user when compiling reports. Mutual linking of data is controlled both between sections of one reporting form and between different reporting forms. At the same time, the user immediately sees which indicators reveal discrepancies leading to errors in reporting.

Reporting can be uploaded electronically for transfer to regulatory authorities.

The built-in functionality of "1C-Reporting" ensures the sending of regulated reporting through a special telecom operator to the Federal Tax Service, the Pension Fund of the Russian Federation, the FSS and Rosstat directly from "1C: Accounting 8" without uploading to third party program, connection to the service is performed by 1C partners.

19. Operational information for the accountant and manager. The program provides a wide range of standard reports on balances, account turnover, transactions in various sections.

Among them are the balance sheet, chess sheet, account balance sheet, account turnover, account card, account analysis, subconto analysis, turnover between subconto, summary transactions, general ledger, charts.

The program helps to control and conduct an express analysis of key indicators of the financial condition of the enterprise. Information is presented in a convenient, visual and familiar form for managers, including in the form of diagrams and graphs: sales, income and expenses, working capital; accounts receivable and accounts payable, including overdue (with the possibility of sorting by the terms of the debt); cash flow statements, cash balances, etc.

"1C:Accounting 8" provides a wide range of customization options for reports, users can easily adjust them to suit their tasks on their own, even without programming skills.

About versions of "1C: Accounting 8"

"1C: Accounting 8" is available in 3 versions: Basic, CORP and PROF. The versions differ in the implemented functionality, and the version of the program "1C: Accounting 8 CORP" has the widest functionality. If in your practical work there is a need to expand the functionality, you can easily upgrade to the appropriate version.

Main version differences presented in the table.

		Basic	PROF	CORP
	Accounting for several organizations in one infobase
	Possibility of customizing the application solution to suit your needs
	Accounting for several organizations in separate infobases
	Multi-user mode * , including support for client-server mode of operation
	Operation of geographically distributed information bases
	Support for COM connection and Automation server
	Using in Web Client Mode
	Unlimited number of program reinstalls **
	Accounting in separate divisions

* AT Basic versions with an infobase can work simultaneously only 1 user. To work with the database at the same time several people will need UPGRADE to the PRO version.

** AT Basic versions are possible only 3 reinstalls. Then you will need to buy the program again.

Thus, if you have one legal entity, only one person will work in the program and no improvements are planned in it, then you should choose "1C: Accounting 8. Basic version".

If your company has separate divisions, then "1C: Accounting 8 CORP" will suit you.

In other cases, "1C: Accounting 8 PROF" is preferable.

Switching to "1C: Accounting 8" from previous versions

The methodology developed by 1C and the special TRANSITION ASSISTANT mechanism allow you to switch to 1C: Accounting 8 from version 7.7 at any time. The transfer of not only balances and turnovers, but also infobase documents is supported. You can transfer data from several version 7.7 databases to one 1C:Accounting 8 infobase. If desired, data transfer can be performed repeatedly, for example, to perform a trial transfer of documents in order to compare accounting methods and start mastering the program on real data.

Faster and safer exercise transition from "1C: Accounting 7.7" to "1C: Accounting 8" with the help of qualified specialists.

The RG-soft group of companies is a certified representative of 1C and can offer its services for transferring companies to accounting in the 1C: Accounting 8 program.

Restoration of accounting and tax accounting in the information base;

Training on the initial setup of the infobase;

Express about uch a guide to working with standard processing (present in this configuration), which will simplify the work with the program.

Convolution of the infobase at the beginning of the year (used to reduce the size of the base) As a result of this work, the data before the beginning of the year will be deleted and Accounting transactions with the balances of the previous period will be formed.

Updating a typical (non-standard) infobase;

Transition from version "1C: Accountants 7.7" to the new version of "1C: Accounting

Transition from version "1C: Accountants 2.0" to the new version ""1C: Accounting 3.0"" with the transfer of directories and balances;

Configuring rules for exchange with infobases:

Optimization of data exchange: search for the cause of duplicate reference books, elimination of duplicates.

The program "1C Accounting 8" was created to automate accounting and tax accounting. Suitable for various enterprises:

trading companies (wholesale, retail, commission trade),
organizations involved in the service sector
manufacturing organizations.

Basic actions in Accounting 8.3

First, you should familiarize yourself with the main actions available in the program. After all, Accounting 8.3 - unique product, able to notice several employees at once. Of course, it is necessary to evaluate in detail the main functions used in practice by each user.

Accounting for documentation of one or more organizations;
Inventory control;
Accounting for contracts;
Commission accounting;
Operations accounting;
Asset accounting;
VAT accounting;
Payroll preparation;
Formation of reporting.

The extensive list shows how useful the study version is. With its help, a person quickly becomes a real specialist. Yes, he will need an accounting education, but it can become secondary.

The main part of the actions for the user is performed by the software, which means that he does not have to delve into individual details. So it's time to take a closer look at a few individual actions.

Accounting and tax accounting in the 1C Accounting 8 program is carried out in accordance with the current legislation of the Russian Federation.

The composition of accounts, the organization of analytical, currency, quantitative accounting on accounts comply with the requirements of the legislation of the Russian Federation for accounting and reporting data. If necessary, users have the opportunity to independently create additional sub-accounts and sections of analytical accounting.

Accounting "from the document" and typical operations

The main method of reflecting business transactions in accounting is the entry of configuration documents similar to primary documents. Direct entry by the user of individual transactions is allowed.

You can also use group entry of postings. This tool is called “typical operations”, it will not be difficult to set it up.

Bookkeeping for multiple organizations

The program "1C Accounting 8" makes it possible to use a common information base for accounting and tax accounting of several organizations - legal entities as well as individual entrepreneurs. This is very convenient, especially if the economic activities of these enterprises are closely related.

Users can use common lists of goods, contractors, employees, warehouses (storage locations), etc., and generate accounting and tax reporting separately for each organization.

Accounting for documentation of several organizations

One of the most advanced steps is cooperation with several organizations. These services are offered by accountants who prefer to work remotely.

They do not depend on a single organization, for which Accounting 8.3 helps them. Its versatility allows you to simultaneously place various databases on the server in order to gain access to enterprise documentation.

Interestingly, version 8.3 is not a novelty in this matter. With the advent of 1C: Enterprise, many managers forgot about the permanent staff of specialists. It is easier for them to collaborate remotely with a single professional who can easily handle paperwork in a huge factory. Of course, this is much more profitable, and doing business is not disturbed in any way.

Accounting for commodity and material values (inventory)

Accounting for goods, materials and finished products is implemented in accordance with PBU 5/01 "Accounting for inventories" and guidelines for its application.

The following methods of estimating the inventory at their disposal are supported:

at an average cost,
at the cost of the first in time acquisition of inventories (FIFO method).

To support FIFO valuation methods, batch accounting is maintained on the inventory accounts. Different assessment methods can be applied independently for each organization. In the accounting and tax accounting of the organization, the methods for assessing the inventory are the same.

Inventory control

For warehouses, quantitative or quantitative-cumulative accounting can be maintained. In the first case, the valuation of goods and materials for the purposes of accounting and tax accounting does not depend on the warehouse from which they were received. Warehouse accounting can be disabled if it is not needed.

In the 1C Accounting 8 program, inventory data is recorded, which are automatically verified with accounting data. On the basis of the inventory, the identification of surpluses and the write-off of shortages are reflected.

In addition, you need to allocate warehouse accounting. In this concept, even the training version includes a lot of useful operations. Among them, accounting for incoming products, calculation of balances, volumes sold and other actions. At such a banal level, of course, it is impossible to describe in detail the true beauty of ready-made databases, but still the example is useful.

A whole group of people has always been engaged in warehouse accounting. They had to count the units of goods according to the documents, and then add up the balances to calculate the profit.

Now the data appears in front of the user with just one click of the mouse, which reduces the time spent by reducing it to zero. Because of this, installing even the training version allows you to immediately prepare for convenience.

Accounting for trade operations

The program automated accounting of operations for the receipt and sale of goods and services. When selling goods, invoices for payment are issued, invoices and invoices are issued. All wholesale trade transactions are accounted for in the context of contracts with buyers and suppliers. For imported goods, data on the country of origin and the customs declaration number are taken into account.

For retail trade, both the operational reflection of retail sales and the reflection of sales based on the results of the inventory are supported. Retail goods can be accounted for at purchase or sale prices. For retail sales payment by bank loans and the use of payment cards are supported.

1C Accounting 8 supports the use of several types of prices, for example: wholesale, small wholesale, retail, purchasing, etc. This simplifies the reflection of receipt and sale operations.

Accounting for commission trading

When generating a report to the committent or registering a commission agent's report, you can immediately calculate and reflect the deduction of the commission.

Accounting for agency contracts

The 1C Accounting 8 program implements accounting for agency services on the part of an agent (providing services on its own behalf, but at the expense of the principal) and on the part of the principal (providing services through an agent).

Accounting for cash transactions

Accounting for the movement of cash and non-cash funds has been implemented and currency transactions. Supports input and printing of payment orders, incoming and outgoing cash orders.

Operations for settlements with suppliers, buyers and accountable persons (including the transfer of funds to bank cards of employees or corporate bank cards), cash deposits to a current account and cash receipts by cash check, purchase and sale of foreign currency were automated.

When transactions are reflected, the amounts of payments are automatically divided into advance and payment. On the basis of incoming and outgoing cash orders, a cash book of the established form is formed.

Implemented data exchange with programs such as "Bank Client".

Accounting for settlements with counterparties

Settlements with counterparties in the configuration are always carried out up to the accuracy of the settlement document. When drawing up documents for receipt and sale, you can use both general prices for all counterparties, and individual prices for a specific contract.

Accounting for fixed assets and intangible assets

Accounting for fixed assets and intangible assets is carried out in accordance with PBU 6/01 "Accounting for fixed assets" and PBU 14/2007 "Accounting for intangible assets".

All basic accounting operations are automated: receipt, acceptance for accounting, depreciation, modernization, transfer, write-off, inventory. It is possible to distribute the amounts of accrued depreciation per month between several accounts or objects of analytical accounting. For fixed assets that are used seasonally, it is possible to apply depreciation schedules.

Accounting for main and auxiliary production

During the month, accounting of manufactured finished products is carried out at the planned cost, and at the end of the month, the actual cost of manufactured products and services rendered is calculated.

Accounting for indirect costs

The program has the ability to account for various costs that are not directly related to the production of products, the provision of work, services - indirect costs. At the end of the month, indirect costs are automatically written off.

To account for general business expenses, the use of the "direct costing" method is supported. This method provides that general business expenses are written off in the month of their occurrence and are fully charged to the expenses of the current period. If the organization does not use the direct costing method, then general business expenses are distributed between the cost of goods produced and work in progress.

When writing off indirect costs, it is possible to use various methods of distribution by nomenclature groups of products (services). The following allocation bases are possible for indirect costs:

release volume,
planned cost,
salary,
material costs,
revenue,
direct costs,
individual items of direct costs.

VAT accounting

The amount of VAT on indirect costs in accordance with Art. 170 of the Tax Code of the Russian Federation can be divided into sales transactions subject to VAT and exempt from VAT.

To control the procedure for performing routine operations, the program has a “VAT Accounting Assistant”.

Indeed, the full version of the Accounting 8.3 program allows you to forget about additional tax calculations. For this, there is a special setting that automatically sets the necessary data, coping with the work instead of a specialist.

In the training version, you can freely familiarize yourself with a similar function, so that later you can regularly use it in practice. Even professionals never resort to additional resources and paperwork. It is enough for them to use their own ready-made database, in which the main checkboxes for daily work are marked.

Payroll, personnel and personalized accounting

1C Accounting 8 keeps records of personnel movement, including accounting for employees at their main place of work and part-time jobs, while internal part-time jobs are supported optionally, that is, support can be turned off if this is not accepted at the enterprise. The formation of unified forms under labor legislation is ensured.

Automated:

calculation of wages for employees of the enterprise on a salary with the ability to specify the method of reflection in accounting separately for each type of accrual;
maintaining mutual settlements with employees up to the payment of salaries and transfer of salaries to the card accounts of employees;
deposit;
calculation of taxes and contributions regulated by law, the taxable base of which is the wages of employees of organizations;
formation of relevant reports (on personal income tax, unified social tax, contributions to the PFR), including the preparation of reports for the personalized accounting system of the PFR.

To simplify the work with documents on accounting of personnel and wages, the "Assistant for Payroll Accounting" has been implemented.
The program "1C Accounting 8" supports different taxation systems:

general taxation system (profit tax for organizations in accordance with Chapter 25 of the Tax Code of the Russian Federation);
simplified taxation system (Chapter 26.2 of the Tax Code of the Russian Federation);
taxation system in the form of UTII (Chapter 26.3 of the Tax Code of the Russian Federation);
Personal income tax for individual entrepreneurs (in accordance with Chapter 23 of the Tax Code of the Russian Federation).

Payroll preparation

With the help of the training version, you can also get acquainted with the quick payroll of all employees. Enterprise 8.3 is based on the combination of several individual products, so you can always get the full amount of data as a result. Now the accountant will only have to display a ready-made report, which will indicate the amounts paid.

Interestingly, the shell works with several types of salaries at once. It's prepared for interest, salary, and even ratios from decades ago.

This allows you to learn common principles during training, and then freely get a job in an organization of any size.

Tax accounting for income tax

Tax accounting for income tax is conducted on the same accounts as accounting. This simplifies the comparison of accounting and tax accounting data and the fulfillment of the requirements of PBU 18/02 “Accounting for income tax calculations”.

Based on tax accounting data, tax registers and income tax returns are automatically generated.

Simplified taxation system

Accounting for the economic activities of organizations and individual entrepreneurs using the simplified taxation system has been automated.

Tax accounting for the USN is carried out in accordance with Ch. 26.2 of the Tax Code of the Russian Federation. The following objects of taxation are supported:

income,
income less expenses.

The book of accounting for income and expenses is generated automatically.

Accounting for activities subject to a single tax on imputed income

Regardless of whether the organization uses the simplified tax system or the general taxation system, some of its activities may be subject to a single tax on imputed income (UTII).

1C Accounting 8 provides for the separation of accounting for income and expenses related to activities that are taxable and non-taxable for UTII. Expenses that cannot be attributed to a particular type of activity at the time they are made can be distributed automatically at the end of the period.

Accounting for income and expenses of individual entrepreneurs - payers of personal income tax

The Book of accounting for income and expenses and business transactions is automatically generated in the form approved by order of the Ministry of Finance of the Russian Federation of August 13, 2002 No. 86n / BG-3-04 / 430, and a personal income tax return.

Closing operations of the month

Scheduled operations performed at the end of the month are automated, including currency revaluation, write-off of deferred expenses, determination of financial results, and others.

Standard accounting reports

The program "1C Accounting 8" provides the user with a set of standard reports that allow you to analyze balances, turnovers on accounting accounts in various sections.

When generating reports, the user has the ability to configure the grouping, selection and sorting of information displayed in the report, based on the specifics of the organization's activities and the functions performed by the user.

Regulated reporting

The composition of "1C Accounting 8" includes all the necessary forms of accounting and tax reporting reports, as well as reports for statistical authorities and government funds.

It is possible to upload accounting and tax reporting to a file for submission in electronic form. Also, the 1C Accounting 8 program supports the technology of applying a two-dimensional barcode to the sheets of tax returns.

In order to provide the FIU with data on the calculated insurance period and paid insurance premiums, personalized records of employees are maintained. Corresponding reporting can also be recorded on magnetic media.

Reporting

Reporting is perhaps one of the most important functions of the software. Because of this, during training, these activities are given the most time. Accordingly, the educational version makes it easy to get acquainted with all the main nuances, so that you can then put them into practice during work.

Learning 1C in practice is a simple and useful step for a person. The presence of a limited version allows you to check the instructions, as well as work them out to automatism.

After that, the user is free to go to a full-fledged software shell to perform all the necessary actions. As a result, the practiced actions will allow you to replace the entire department with a useful database.

At all times, the accounting department of any organization required the hiring of several specialists. Moreover, a pile of papers was never sorted anyway, as it required too much time. Now there is software that can instantly fix all problems. It is well known to all professionals, like all other 1C products.

What is the essence of the training version 8.3?

If a person wants to learn how to work with a complex shell in practice, he will need educational version 8.3. It has a lot of nuances that allow you to quickly master the basic skills of working with databases in order to move on to more serious development. Moreover, the finished project guarantees a minimum investment of time, which positively differs from any courses.

It should be noted that Accounting 8.3 is a separate version of the Enterprise. It has been prepared to work with several of the main databases of the organization, so you should consider its capabilities in detail. It is in them that the essence of accessible learning is hidden, which occurs exclusively in practice with the help of complete instructions.

http://1c-md.com/stati/1s-buxgalteriya-8-3-uchebnaya.html

A turnkey solution for automating accounting and tax accounting on a single computer
Accounting and tax accounting of organizations and individual entrepreneurs in various information bases
General taxation system, USN, UTII
Strict compliance with the law, prompt reflection of changes in laws and reporting
Extensive customization options that allow you to independently configure accounting methods without programming
Developed on the technological platform of the new generation "1C:Enterprise 8"

For self-supporting organizations where one accountant works with the program
For individual entrepreneurs applying the general or simplified taxation system

Version functionality comparison

Basic version has a number of differences compared to the versions PROF and CORP.

Functional	Basic	PROF	CORP
Ready-made solution for bookkeeping and tax accounting	+	+	+
Preparation of accounting and tax reporting	+	+	+
Maintaining income tax records	+	+	+
Tax accounting: USN and UTII	+	+	+
Keeping batch records	+	+	+
Ability to set up inventory accounts and settlements with counterparties	+	+	+
Accounting for several organizations in separate infobases	+	+	+
Accounting for several organizations in a single information base	-	+	+
Accounting in separate divisions	-	-	+
Ability to change (configure) the application solution	-	+	+
Multi-user mode of operation, including support for client-server operation	-	+	+
Operation of geographically distributed information bases	-	+	+
Support for COM connection and Automation server	-	+	+
The delivery includes a Preferential (free) ITS contract and a free set-up watch	-	+	+
Ability to reinstall more than 3 times	-	+	+

1C: Accounting 8 CORP

The KORP version of the 1C:Accounting 8 program has the widest functionality. This version provides for end-to-end accounting in the context of organizational units, both allocated and not allocated to a separate balance sheet. For each separate division, records of income and expenses, as well as actual profits, are kept.

For each separate subdivision, you can specify the addresses, phone numbers, names of the responsible persons of the subdivision. This data is displayed in printed forms of all documents issued by a separate subdivision. Separate numbering of documents for separate divisions is supported.

Between the divisions allocated to a separate balance sheet, a specific accounting document flow has been implemented - special documents of the "Aviso" type are used:

Advice on OS,
Advice on MPZ,
Advice on settlements,
Advice on other transactions.
Tax accounting of separate subdivisions is carried out taking into account the specifics provided for by law. Taxpayers with separate subdivisions calculate income tax for the legal entity as a whole. At the same time, some expenses are included in the decrease in profit in the amount calculated for the legal entity as a whole, based on the amount of revenue, labor costs, and goods sold.
The calculation of shares and the distribution of income tax among the inspections of the Federal Tax Service, where separate subdivisions are registered, is carried out automatically during routine operations. After carrying out these routine operations, an income tax return is automatically filled out.
Any standard reports are used to analyze information on divisions allocated and not allocated to a separate balance sheet. For example, to analyze revenue and cost for each store, you can generate a report "Turnover and balance sheet" on account 90 "Sales" for outlets.

Additional licenses

The use of 1C:Enterprise PROF version programs at two or more workplaces is possible with the appropriate number of additional client licenses.
A prerequisite for the operation of additional client licenses in file-server mode is the presence of a single local area network.

Name	price, rub.
1C:Enterprise 8. Client license for 1 workplace	6300
1C:Enterprise 8. Client license for 1 workstation (USB)	8200
1C:Enterprise 8. Client license for 5 workplaces	21600
1C:Enterprise 8. Client license for 5 workplaces (USB)	28100
1C:Enterprise 8. Client license for 10 workplaces	41400
1C:Enterprise 8. Client license for 10 workstations (USB)	51900
1C:Enterprise 8. Client license for 20 workplaces	78000
1C:Enterprise 8. Client license for 20 workstations (USB)	97600
1C:Enterprise 8. Client license for 50 workplaces	187200
1C:Enterprise 8. Client license for 50 workstations (USB)	224700
1C:Enterprise 8. Client license for 100 workplaces	360000
1C:Enterprise 8. Client license for 100 workstations (USB)	432000
1C:Enterprise 8. Client license for 300 jobs	1068000
1C:Enterprise 8. Client license for 300 workstations (USB)	1281600
1C:Enterprise 8. Client license for 500 jobs	1776000
1C:Enterprise 8. Client license for 500 workstations (USB)	2131200

CORP level licenses

Name	price, rub.
1C:Enterprise 8 KORP. Client license for 1 workstation	10400
1C:Enterprise 8 KORP. Client license for 1 seat (USB)	13600
1C:Enterprise 8 KORP. Client license for 5 workplaces	36000
1C:Enterprise 8 KORP. Client license for 5 seats (USB)	46800
1C:Enterprise 8 KORP. Client license for 10 workstations	69000
1C:Enterprise 8 KORP. Client license for 10 seats (USB)	86300
1C:Enterprise 8 KORP. Client license for 20 seats	130000
1C:Enterprise 8 KORP. Client license for 20 seats (USB)	162500
1C:Enterprise 8 KORP. Client license for 50 seats	312000
1C:Enterprise 8 KORP. Client license for 50 seats (USB)	374400
1C:Enterprise 8 KORP. Client license for 100 seats	600000
1C:Enterprise 8 KORP. Client license for 100 seats (USB)	720000
1C:Enterprise 8 KORP. Client license for 300 seats	1780000
1C:Enterprise 8 KORP. Client license for 300 seats (USB)	2136000
1C:Enterprise 8 KORP. Client license for 500 seats	2960000
1C:Enterprise 8 KORP. Client license for 500 seats (USB)	3552000
1C:Enterprise 8 KORP. Client license for 1000 seats	5906000

Server licenses

To work in client-server mode, users must have 1C: Server license.

Name	price, rub.
1C:Enterprise 8.3. Server MINI for 5 connections	14400
1C:Enterprise 8.3. Server license	50400
1C:Enterprise 8.3. Server license (USB)	60500
1C:Enterprise 8.3. Server license (x86-64)	86400
1C:Enterprise 8.3. Server license (x86-64) (USB)	103700
1C:Enterprise 8.3 CORP. Server license (x86-64)	180000
1C:Enterprise 8.3 CORP. Server license (x86-64) (USB)	216000
1C:Enterprise 8.2. Server License	50400
1C:Enterprise 8.2. Server license (USB)	72000
1C:Enterprise 8.2. Server license (x86-64)	86400
1C:Enterprise 8.2. Server license (x86-64) (USB)	103700
1C:Enterprise 8.1. Server license (USB)	60500
1C:Enterprise 8.1. Server license (x86-64) (USB)	103700

easy to learn, reliable in operation!

1C Accounting 8 - universal software product, created by 1C. The program is suitable for automating the accounting and tax accounting of any enterprise, from an individual entrepreneur to a large holding. The configuration allows you to keep records for several organizations in one infobase, with different taxation systems for these organizations. The basis of the software product is, which is characterized by high functionality and scalability. 1C software products are constantly updated, in accordance with the current legislation of the Russian Federation.

FREE DEMO

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We are among the 10 largest franchisees of the 1C company in Moscow!
We have served more than 7,000 customers, we have more than 500 letters of thanks!

* Delivery within the Moscow Ring Road, and installation as a gift (on account of the 1st free standard hour of the specialist's work). The rest of the gift watch is only for the PRO version.
** A gift certificate is issued upon purchase of the basic version with delivery/installation for 3100 rubles. The certificate is valid for 3 (three) months from the date of issue. A gift certificate can be used as a payment or additional payment for the entire range of basic versions of 1C software products and for the entire range of services provided by 1C: Franchisee. ST-Center.
*** Gift watch is valid for 3 (three) months from the date of purchase of the software.

New Feature- preparing and sending reports to the IFTS and PFR directly from the program (without installing additional software)!

Via programs 1s accounting 8 can solve all the problems facing the accounting department of the organization. Thanks to this product, it is possible to set up the work of other enterprise services, and unload the accounting service from routine work. So information about trade and production operations can be entered by employees of related departments of the organization. At the same time, the accounting service will manage and control the settings of the 1C information base, all this together will ensure the timely automatic reflection of documents in accounting and tax accounting.

At the same time, you need to know that in order to automate the tasks of other departments created software products: e.g. for automation sales department - 1C Trade management 8, for the work of the personnel department it is advisable to use - 1С Salary and personnel management 8.

The Accounting configuration can work together with 1C Trade Management 8 and 1C Payroll and HR 8 application solutions, also created on the 1C Enterprise 8 platform.

Versions 1C Accounting 8

Program 1C Accounting 8 can buy in two versions: PROF and Basic version. When choosing between Basic and Prof. version it is necessary to take into account that in the BASIC version it is impossible, but in the PRO version you can:

Work in the program at the same time for several users on the local network;

Maintain multi-company accounting in one information base;

Upgrade (transition) from 1C Enterprise 7.7 to 1C Enterprise 8 can be done in two clicks.

Click 1. Run the program 1C: Accounting 8 and specify the infobase 7.7 from which you want to download the data.
Click 2. The data will be transferred automatically.
The following are transferred to the new infobase:
It is possible to transfer credentials to one version 8 infobase from several 7.7 infobases.
If you currently work for Enterprise 7.7, you can upgrade from platform 1C Enterprise 7.7 on 1C Enterprise 8.
The price of an upgrade for the products of the 1C Enterprise 8 system is determined as the difference in prices according to the current price list between the purchased and leased versions, but not less than 50% of the price of the purchased version.

The 1C Accounting 8 software product consists of the 1C Enterprise 8 technological platform and the Enterprise Accounting 8 configuration.

The program "1C Accounting 8" was created to automate accounting and tax accounting. Suitable for various enterprises:

trading companies (wholesale, retail, commission trade),
organizations involved in the service sector
manufacturing organizations.

Accounting and tax accounting in the 1C Accounting 8 program is carried out in accordance with the current legislation of the Russian Federation.

The program "1C Accounting 8" allows you to write out the main primary documents.

The composition of "1C Accounting 8" includes a chart of accounts for accounting, corresponding to the Order of the Ministry of Finance of the Russian Federation "On approval of the chart of accounts for financial and economic activities of organizations and instructions for its use." The composition of accounts, the organization of analytical, currency, quantitative accounting on accounts comply with the requirements of the legislation of the Russian Federation for accounting and reporting data. If necessary, users have the opportunity to independently create additional sub-accounts and sections of analytical accounting.

Accounting "from the document" and typical operations

The main method of reflecting business transactions in accounting is the entry of configuration documents similar to primary documents. Direct entry by the user of individual transactions is allowed. You can also use group entry of postings. This tool is called “typical operations”, it will not be difficult to set it up.

Bookkeeping for multiple organizations

The program "1C Accounting 8" makes it possible to use a common information base for accounting and tax accounting of several organizations - legal entities, as well as individual entrepreneurs. This is very convenient, especially if the economic activities of these enterprises are closely related. Users can use common lists of goods, contractors, employees, warehouses (storage locations), etc., and generate accounting and tax reporting separately for each organization.

Inventory accounting

Accounting for goods, materials and finished products is implemented in accordance with PBU 5/01 "Accounting for inventories" and guidelines for its application.

The following methods of estimating the inventory at their disposal are supported:

at an average cost,
at the cost of the first in time acquisition of inventories (FIFO method).

Inventory control

Accounting for trade operations

For retail trade, both the operational reflection of retail sales and the reflection of sales based on the results of the inventory are supported. Retail goods can be accounted for at purchase or sale prices. For retail sales, payment by bank loans and the use of payment cards are supported.

1C Accounting 8 supports the use of several types of prices, for example: wholesale, small wholesale, retail, purchasing, etc. This simplifies the reflection of receipt and sale operations.
Accounting for commission trading

Accounting for commission trade has been automated both in relation to goods taken on commission (from the committent) and transferred for further sale (to the commission agent). It supports the reflection of operations for the transfer of goods to the subcommission. When generating a report to the committent or registering a commission agent's report, you can immediately calculate and reflect the deduction of the commission.

Accounting for agency contracts

Accounting for cash transactions

Accounting for the movement of cash and non-cash funds and foreign exchange transactions has been implemented. Supports input and printing of payment orders, credit and debit cash orders. Operations for settlements with suppliers, buyers and accountable persons (including the transfer of funds to bank cards of employees or corporate bank cards), cash deposits to a current account and cash receipts by cash check, purchase and sale of foreign currency were automated. When transactions are recorded, payment amounts are automatically broken down into advance payment and payment.
On the basis of incoming and outgoing cash orders, a cash book of the established form is formed.
Implemented data exchange with programs such as "Bank Client".

Accounting for settlements with counterparties

Accounting for settlements with suppliers and buyers can be kept in rubles, conventional units and foreign currency. Exchange differences for each transaction are calculated automatically. Settlements with counterparties in the configuration are always carried out up to the accuracy of the settlement document. When drawing up documents for receipt and sale, you can use both general prices for all counterparties, and individual prices for a specific contract.

Accounting for fixed assets and intangible assets

Accounting for fixed assets and intangible assets is carried out in accordance with PBU 6/01 "Accounting for fixed assets" and PBU 14/2007 "Accounting for intangible assets". All basic accounting operations are automated: receipt, acceptance for accounting, depreciation, modernization, transfer, write-off, inventory. It is possible to distribute the amounts of accrued depreciation per month between several accounts or objects of analytical accounting. For fixed assets that are used seasonally, it is possible to apply depreciation schedules.

Accounting for main and auxiliary production

The calculation of the cost of products and services produced by the main and auxiliary production, accounting for the processing of raw materials to be supplied, accounting for overalls, special equipment, inventory and household supplies has been automated. During the month, accounting of manufactured finished products is carried out at the planned cost, and at the end of the month, the actual cost of manufactured products and services rendered is calculated.

Accounting for indirect costs

To account for general business expenses, the use of the "direct costing" method is supported. This method provides that general business expenses are written off in the month of their occurrence and are fully charged to the expenses of the current period. If the organization does not use the direct costing method, then general business expenses are distributed between the cost of goods produced and work in progress.
When writing off indirect costs, it is possible to use various methods of distribution by nomenclature groups of products (services). The following allocation bases are possible for indirect costs:

release volume,
planned cost,
salary,
material costs,
revenue,
direct costs,
individual items of direct costs.

VAT accounting

Accounting for value added tax is implemented in accordance with the norms of Ch. 21 of the Tax Code of the Russian Federation. Books of purchases and sales in 1C Accounting 8 are filled in automatically. The program monitors complex economic situations in VAT accounting when selling at a 0% VAT rate, during self-construction, as well as when an organization performs the duties of a tax agent. The amount of VAT on indirect costs in accordance with Art. 170 of the Tax Code of the Russian Federation can be divided into sales transactions subject to VAT and exempt from VAT.
To control the procedure for performing routine operations, the program has a “VAT Accounting Assistant”.

Payroll, personnel and personalized accounting

Automated:

calculation of wages for employees of the enterprise on a salary with the ability to specify the method of reflection in accounting separately for each type of accrual;
maintaining mutual settlements with employees up to the payment of salaries and transfer of salaries to the card accounts of employees;
deposit;
calculation of taxes and contributions regulated by law, the taxable base of which is the wages of employees of organizations;
formation of relevant reports (on personal income tax, unified social tax, contributions to the PFR), including the preparation of reports for the personalized accounting system of the PFR.

To simplify the work with documents on accounting of personnel and wages, the "Assistant for Payroll Accounting" has been implemented.

The program "1C Accounting 8" supports different taxation systems:

general taxation system (profit tax for organizations in accordance with Chapter 25 of the Tax Code of the Russian Federation);
simplified taxation system (Chapter 26.2 of the Tax Code of the Russian Federation);
taxation system in the form of UTII (Chapter 26.3 of the Tax Code of the Russian Federation);
Personal income tax for individual entrepreneurs (in accordance with Chapter 23 of the Tax Code of the Russian Federation).

Tax accounting for income tax

Simplified taxation system

Accounting for the economic activities of organizations and individual entrepreneurs using the simplified taxation system has been automated. Tax accounting for the USN is carried out in accordance with Ch. 26.2 of the Tax Code of the Russian Federation. The following objects of taxation are supported:

income,
income less expenses.

The book of accounting for income and expenses is generated automatically.

Accounting for activities subject to a single tax on imputed income

Regardless of whether the organization uses the simplified tax system or the general taxation system, some of its activities may be subject to a single tax on imputed income (UTII). 1C Accounting 8 provides for the separation of accounting for income and expenses related to activities that are taxable and non-taxable for UTII. Expenses that cannot be attributed to a particular type of activity at the time they are made can be distributed automatically at the end of the period.

Accounting for income and expenses of individual entrepreneurs - payers of personal income tax

Accounting for income and expenses of individual entrepreneurs applying the general taxation system is carried out in accordance with the Procedure for accounting for income, expenses, and business transactions for individual entrepreneurs, approved by order of the Ministry of Finance of the Russian Federation of August 13, 2002 No. 86n / BG-3-04 / 430, chapters 23 and 25 of the Tax Code of the Russian Federation.
The Book of accounting for income and expenses and business transactions is automatically generated in the form approved by order of the Ministry of Finance of the Russian Federation of August 13, 2002 No. 86n / BG-3-04 / 430, and a personal income tax return.

Closing operations of the month

Scheduled operations performed at the end of the month are automated, including currency revaluation, write-off of deferred expenses, determination of financial results, and others.

Standard accounting reports

The program "1C Accounting 8" provides the user with a set of standard reports that allow you to analyze balances, turnovers on accounting accounts in various sections. When generating reports, the user has the ability to configure the grouping, selection and sorting of information displayed in the report, based on the specifics of the organization's activities and the functions performed by the user.

Regulated reporting

The composition of "1C Accounting 8" includes all the necessary forms of accounting and tax reporting reports, as well as reports for statistical authorities and government funds.

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