Registration of receipt of goods and services in 1C: Accounting
Currently, almost every commercial structure uses software products for accounting. One of these software products is 1C: Accounting.
1C: Accounting allows you to automate the process of entering the primary documentation related to the process of recording the receipt of goods and services. For these purposes, 1C: Accounting provides special documents, the order of which is different for different versions. This is what readers of the world Councils will learn today.
Features of registration of receipt of goods and services in 1C: Accounting on the platform 7.7
On the platform 7.7 there are two configurations intended for accounting of the enterprise: accounting, version 4.5 and simplified tax system, version 1.3. The configuration data is used for accounting of enterprises within the General or the simplified tax system, respectively. The principle of documenting the receipt of goods and services in these configurations is identical.
Receipt of goods is reflected in the document “Receipt of goods”. This document can be found in the menu “Documents” – tab “Accounting of goods, sales”.
If the goods come from a supplier, the type of receipt should be designated as “Receipt from supplier”. If the goods are returned to the organization from the buyer, then the type of receipt will be “Refund previously shipped” or “Refund from the buyer”.
In field “Entry. Document” should reflect the number and date of the primary document provided by the supplier. If the supplier has issued an invoice, you should put a tick next to this document and fill in its details (number, date) on the basis of the primary document.
The option of setting off the advance is selected at the discretion of the user. There are such options as offset of advance without specifying the contract, offset of advance only under the contract and without offset of advance.
In the “Taxes” you need to choose the VAT (tax not included in amount above). You can also put a tick next to the details of “VAT included in the cost” to the amount of VAT were included in the cost of goods received.
The Warehouse field is used to select the warehouse to which the goods are delivered.
In the field “Supplier” you must select the contractor who supplies these goods, and below to specify the contract with him, on the basis of which the delivery is made.
The tabular part of the document reflects the received nomenclature items with the mandatory indication of quantity, price, amount and VAT.
After the document gets to the journal “the Goods, realisation” and will form the next posting:
It is important that in each position of the nomenclature in the “Nomenclature” in the type field had the value “Product”. This is necessary for the posting of inventory items on the invoice from the supplier to 41 accounts.
Receipt of services is made out by the document “Services of third parties”. This document can be found in the menu “Documents” – tab “General purpose”.
The receipt document is filled in if the supplier has included any service in the delivery invoice. For example, the service of delivery or packaging of goods.
The header of the act on the provision of services by a third party is filled in similarly to the document “Receipt of goods”. The user must reflect the details of the incoming documents, the method of setting off the advance, the option of reflecting taxes, and specify the service provider.
The following details are reflected in the tabular part of the document:
The name of the service, i.e. the name of the rendered service as it is specified in the act provided by the contractor.
The amount, i.e. the cost of the service rendered. VAT is calculated automatically based on the selected option in the header of the document.
Adoption of a WELL, i.e., the option of taking tax accounting services rendered (the cost of goods, transport costs, indirect costs).
After the document makes the following transactions:
Because the sample was selected adoption expenses for tax accounting purposes as expenses incurred for the cost of the goods, the debit account used 41. If you choose another option, the debit will include the expense account.
Features of registration of receipt of goods and services in 1C: Accounting, version 2.0 on the platform 8.2
In the software products intended for automation of accounting on the platform 8.2, one document “receipt Of goods and services”is used to reflect the receipt of goods and services. You can find this document in the “Purchase” menu of the main menu of the program or its function panel.
When you click on the link “Receipt of goods and services” the user is moved to the journal “Receipt of goods and services.” To enter a new document, click the “Add”button.
The program provides the following types of operations of the document “Receipt of goods and services»:
Purchase, Commission – is used when entering goods and services purchased by the enterprise or accepted by it under the Commission agreement;
In processing – is intended for acceptance of goods and materials of the customer intended for processing with the subsequent transfer to the customer of a finished product;
Equipment – used to reflect the acquisition of fixed assets;
Construction sites – for the procurement of construction projects.
Since this article is devoted to the peculiarities of reflecting the receipt of goods and services, the type of operation of the document “Receipt of goods and services” should be used “Purchase Commission”.
The header of the document indicates the counterparty (supplier), the supply contract, the method of offset of advances, as well as the warehouse to which the goods are received. The VAT accounting method is filled in in the “Prices and currency”tab.
The document contains tabular parts “Goods” and “Services”, designed to reflect the receipt of goods and services, respectively.
It is important that the goods that are accepted for accounting are in the goods group of the Nomenclature directory. In this case, these nomenclature items will be automatically posted to the account 41. However, this account can be changed directly in the tabular part of the document.
Details of primary documents are specified on the “Advanced”tab. The details of the invoice issued by the supplier are reflected in the tab “invoice” or on the link “Enter invoice” at the bottom of the document.
After the document makes the following transactions:
In the tabular part of the “Services” the user chooses the accounting account, which means that with this method of entering the service its cost will not be attributed to the cost of purchased goods.
If you want to include the cost of services on the cost of purchased goods, you should use the document “Receipt of additional costs”. This document is located in the “Purchase”menu.
In the header of the document, you must specify the contractor who provided the service, the contract, the method of offset of advances, the amount of the expense, the VAT rate and the method of distribution of expenses (by amount or by quantity). The table part “Goods” can be filled manually using the directory “Nomenclature” or automatically using the “Fill”button.
After the document will make the following transactions:
In this case, the cost of the service will be charged to the cost of purchased goods.
Features of registration of receipt of goods and services in 1C: Accounting, version 3.0 on the platform 8.2
In 1C: Accounting, version 3.0 also uses a single document “Receipt of goods and services” to reflect the receipt of goods and services. The principle of filling this document is identical to the technology of filling a similar document in version 2.0. However, there are some differences in the interface of the software product.
The document “Receipt of goods and services” is located in the menu “Purchase and sale”. In the same menu there is a document “Receipt of additional expenses”. The technology and the ability to use these documents is similar to similar operations in 1C: Accounting, version 2.0.
Clicking on the corresponding link moves the user to the journal of the same name.
In order to enter a new document “Receipt of goods and services”, you need to click on the “Receipt” and select the appropriate type of document (goods; services; goods, services, Commission; materials for processing; equipment; construction projects).
In the tabular part of the document, the details of the primary document, the warehouse to which the goods and materials arrive, the name of the supplier and the contract with him are indicated. In the tabular part of the goods are specified nomenclature items, their quantity and price.