Automation of accounting. Review of effective tools for automating your enterprise. Program "1C: Accounting" Practical implementation of accounting automation

Unification of accounting methodology

Accounting data is a source of data for other types of accounting (for example, management accounting at the corporate holding level). Therefore, it is very important to build a clear, unified methodological scheme, because it is this that will determine the efficiency of the automation system.

Professional approach

WiseAdvice's team of certified methodologists has subject knowledge and practical experience at the level of professional auditors and chief accountants. Taking part in a large number of automation projects, our specialists are able to understand the most complex accounting schemes, identifying the main directions and bottlenecks of the project at the initial stage.

Synergy effect

The 1C Automation Department is part of the WiseAdvice consulting group, which also includes the largest domestic audit company, as well as a company providing accounting services. On projects that have a very complex methodological basis, we unite to provide customers with the highest quality services.

Working since 2003

We carry out projects for the implementation of automated management systems based on 1C:Enterprise 8.2 and 8.3 programs and have been automating accounting since 2003. Today in this area we have a sufficient level of competence to perform automation of any complexity.

Proven technologies

We have tested the effectiveness of our project implementation methodology on many implementations, including a step-by-step project flow chart, a risk minimization strategy, as well as a full set of project documentation templates. Project management and communication with the customer are worked out to the smallest detail.

Minimum load on the customer

The customer’s only task in an accounting automation project is to agree on the accounting methodology recommended by us, which, of course, falls within the area of competence of the accounting service. After approval, we guarantee that the implemented accounting system will fully comply with the accepted methodology, which removes any risks from the customer.

1) Simplified taxation system (STS).

To facilitate the functioning of accounting according to the simplified tax system, 1C: Accounting 8 uses an automatically generated ledger of expenses and income.

2) Tax accounting on profits.

Using the program, it becomes possible to reflect transactions in accounting and tax accounting. There is also an option for creating tax accounting registers to summarize information and a mode for auto-filling a tax return for income tax.

3) VAT accounting.

Optimization of the accounting service makes it possible to separately maintain and submit VAT electronically or via the Internet in the 1C program. VAT accounting was carried out with full consideration of the norms of Chapter. 21 Tax Code of the Russian Federation. Filling out purchase and sales books and issuing adjustment and edited invoices is also automated. For VAT accounting purposes, transactions subject to VAT and those that are not subject to taxation in accordance with Art. 149 of the Tax Code of the Russian Federation. Complex business situations are checked in accounting for VAT during sales using a 0% VAT rate, during construction using an economic method, as well as when an organization performs the functional duties of a tax agent. According to Art. 170 of the Tax Code of the Russian Federation, VAT amounts on expenses that cannot clearly relate to activities that are subject to or not subject to VAT, can be classified as taxable and non-VAT-taxable sales transactions.

4) Maintaining accounting records for the activities of several organizations.

You will have the opportunity to maintain tax and accounting records simultaneously in several different institutions in the 1C: Accounting 8 program based on platform 8.2 or 8.3. In each case, its own information base is used.

5) Accounting for activities subject to UTII.

Most often, companies are subject to a single tax on imputed income, despite different taxation systems. The program makes it possible to distribute the income and expenses of the organization depending on the taxability of UTII.

6) Accounting for commission trade.

After installing the program, you have the opportunity to automatically account for commission trading. There is also a function for displaying transactions that are associated with the transfer of goods to a subcommission. There are a choice of options for calculating commissions.

7) Accounting for trade operations.

Thanks to the implementation of the program, the company will fully automate the accounting of any trading transactions. Support for different payment methods has been developed (cash, bank transfer, payment cards, bank loans).

8) Warehouse accounting.

The 1C: Accounting 8 program based on platform 8.2 or 8.3 significantly facilitates working with warehouse accounting, as it makes it possible to register transactions related not only to the movement of goods from warehouse to warehouse, but also to inventory, write-offs and other operations.

9) Accounting for inventories (MPI).

When maintaining accounting records in 1C: Accounting 8, you have the opportunity to record any finished products and materials in accordance with the requirements of PBU 5/01. Moreover, the program of this version implements the function of maintaining batch records.

10) Accounting for banking and cash transactions.

The automated accounting system in “1C: Accounting 8” provides full accounting of funds (cash and non-cash). The program supports entering and printing payment orders and cash orders.

11) Accounting for operations with containers.

The system for this type of accounting involves accounting for returnable reusable packaging in an automatic mode. In addition, specific features for taxation of transactions with packaging must be taken into account.

12) Accounting for fixed assets and intangible assets.

Accounting for fixed assets and intangible assets is carried out in full compliance with the requirements of PBU 6/01 and PBU 14/2000. All basic accounting operations are fully automated.

13) Accounting for settlements with counterparties. 14) Payroll accounting, personnel and personalized accounting.

Thanks to the 1C system, it is possible to fully maintain records of personnel movements, payroll calculations, and conduct mutual settlements. It is also possible to generate reports on unified social tax, personal income tax, Pension Fund, etc.

15) Accounting for production activities (main and auxiliary production).

1C:Enterprise is a software product of the 1C company designed to automate activities in an enterprise. Initially, the 1C:Enterprise product was intended to automate accounting and management accounting (including payroll and personnel management). But today this product finds its application in areas far from the actual accounting tasks. The 1C:Enterprise technology platform is not a software product for use by end users, who usually work with one of many application solutions (configurations) that use a single technology platform. The platform and application solutions developed on its basis form the 1C:Enterprise software system, which is designed to automate various types of activities, including solving problems of automation of accounting and management in an enterprise (CIS).

Users of 1C: Enterprise can use the same tools as developers from 1C or other companies developing circulation solutions. They can get acquainted with all the details of the structure and business logic of the application solution - how directories are organized, how taxes are calculated, how discounts are taken into account, how the availability of goods in stock is taken into account, etc. - and, if necessary, intervene and make changes.

"1C Accounting 8" is a program for universal accounting in an enterprise. This program is primarily for accounting and tax accounting and preparation of regulated (mandatory) reporting. But many small businesses also use it for operational and management accounting.

"1C: Accounting 8" provides a solution to all problems facing the accounting service of an enterprise, if the accounting service is fully responsible for accounting at the enterprise, including, for example, issuing primary documents, accounting for sales, etc. In addition, information about certain types of activities, trade and production operations can be entered by employees of related services of the enterprise who are not accountants. In the latter case, the accounting service retains methodological guidance and control over the settings of the information base, ensuring automatic reflection of documents in accounting and tax accounting.

The 1C:Enterprise 8 software system includes a platform and application solutions developed on its basis for automating the activities of organizations and individuals. The platform itself is not a software product for use by end users, who typically work with one of many application solutions (configurations) developed on the platform. This approach allows you to automate various types of activities using a single technology platform.

The new version of the 1C:Enterprise 8.3 platform contains a number of important changes and additions.

Developers regularly introduce new functions to their product and simplify working with the system. Accounting of the 1C: Accounting program version 8 is most fully implemented:

the possibility of using different taxation systems;

simultaneous accounting in several organizations, branches, representative offices;

effective reporting;

directory of account correspondence, convenient and visual function panel;

modern control and analysis tools.

The third edition of “1C: Accounting” has full support for a web client, which allows enterprises to access the program remotely through the MoySklad cloud service from anywhere in the world - quickly, conveniently and inexpensively.

The 1C 8.3 software product allows you to perform a number of tasks, namely:

automate and streamline the paper document flow of the enterprise;

draw up reports and forecasts, make payments to suppliers of raw materials;

keep strict records of products sold and build relationships with wholesale and retail customers;

generate salaries for employees and reporting documentation for supervisory authorities.

The work of many companies and enterprises is based on the use of advanced technologies. Together with the use of software products such as 1C 8.3, advanced technologies and advanced software products allow the company to take a leading position in the competitive market.

With the transition to 1C 8.3, the enterprise receives important advantages that allow:

extract maximum profit from activities;

keep strict records of raw materials and quantities of products sold;

calculate salaries and make profit forecasts.

"1C:Accounting 8" is a software product that is a combination of the technological platform "1C:Enterprise 8" and the configuration (application solution) "Enterprise Accounting". At the same time, the main features of accounting are configured in the configuration. "1C: Accounting 8" is intended for automation of accounting and tax accounting, including the preparation of mandatory (regulated) reporting, in organizations engaged in any type of commercial activity: wholesale and retail trade, provision of services, production, etc. Accounting and tax accounting is maintained in accordance with the current legislation of the Russian Federation.

"1C: Accounting 8" provides a solution to all problems facing the accounting service of an enterprise, including in cases where this service is fully responsible for accounting at the enterprise, including, for example, issuing primary documents, accounting for sales, etc. This The application solution can also be used only for accounting and tax accounting, and the tasks of automating other services, (for example, the sales department), can be solved with specialized configurations or other systems. Thus, “1C: Accounting 8” includes the possibility of sharing with application solutions “ Trade Management" and "Salary and Personnel Management" of the 1C:Enterprise 8 system.

“1C: Accounting 8” includes a chart of accounts in accordance with Order No. 94n of the Ministry of Finance of Russia dated October 31, 2000 (as amended by Order No. 38n of the Ministry of Finance of the Russian Federation dated May 7, 2003). The user can independently create new accounts and subaccounts. "1C: Accounting 8" contains tools for maintaining analytical, currency and quantitative accounting.

Using "1C: Accounting 8" you can maintain several information databases, for example, intended for different organizations. At the same time, "1C: Accounting 8" provides the ability to maintain accounting and tax records for several organizations in a common information base. This is convenient in a situation where the economic activities of organizations are closely interconnected. At the same time, in current work you can use general lists of goods, contractors (business partners), employees, own warehouses, etc., and generate mandatory reporting separately.

Accounting for goods, materials and finished products is carried out in accordance with PBU 5/01 “Accounting for inventories” and guidelines for its application. The following methods of assessing inventories upon disposal are supported: at average cost; at the cost of the first acquisition of inventories (FIFO method); at the cost of the most recent acquisition of inventories (LIFO method).

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

Accounting for transactions of receipt and sale of goods and services has been automated. When selling goods, invoices for payment are issued, invoices and invoices are issued. All wholesale trade transactions are accounted for in terms of contracts with customers and suppliers. For imported goods, data on the country of origin and the cargo customs declaration number are taken into account.

For retail trade, technologies for working with automated and non-automated retail outlets are supported. Automated reflection of returns of goods from the buyer and supplier.

In "1C: Accounting 8" inventory data is recorded, which is automatically verified with accounting data. Based on the inventory, the identification of surpluses and write-off of shortages is reflected.

Accounting for commission trade has been automated, both in relation to goods taken on commission (from the consignor) and transferred for further sale (to the commission agent). Reflection of transactions on transfer of goods to subcommission is supported. When generating a report to the principal or registering a commission agent’s report, you can immediately make a calculation and reflect the deduction of the commission.

Accounting for returnable reusable packaging has been automated. The specifics of taxation of operations for its return and settlements with suppliers and customers are taken into account.

"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 sales transactions.

Accounting for the movement of cash and non-cash funds has been implemented. It supports entering and printing payment orders, incoming and outgoing cash orders. Transactions for settlements with suppliers, buyers and accountable persons, depositing cash into a current account and receiving cash by check are automated. When recording transactions, payment amounts are automatically divided into advance and payment. Based on cash documents, a cash book of the established form is formed. A mechanism for exchanging information with programs such as "Bank Client" has been implemented.

Accounting for settlements with suppliers and customers can be carried out in rubles, conventional units and foreign currency. Exchange rate and amount differences for each transaction are calculated automatically. Settlements with counterparties can be carried out under the agreement as a whole or for each settlement document. The method of settlement is determined by a specific agreement. When preparing receipt and sales documents, you can use both general prices for all counterparties and individual prices for a specific contract.

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.

Accounting for fixed assets and intangible assets is carried out in accordance with PBU 6/01 “Accounting for fixed assets” and PBU 14/2000 “Accounting for intangible assets”. All basic accounting operations are automated: receipt, acceptance for accounting, depreciation, modernization, transfer, write-off. It is possible to distribute the amounts of accrued depreciation for a month between several accounts or objects of analytical accounting. For fixed assets used seasonally, it is possible to use depreciation schedules.

Automated cost calculation

Accounting for finished products released during the month is carried out at planned cost. At the end of the month, the actual cost of manufactured products and services provided is calculated.

The range and quantity of materials and components for transfer to production can be automatically calculated based on data on manufactured products and information on consumption standards (specifications).

For organizations that practice the write-off of materials and components strictly according to standards, the possibility of using the specifications mechanism has been implemented.

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 they are incurred 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 included in the cost of manufactured products.

When attributing indirect costs to the cost of manufactured products, it is possible to use various methods of distribution according to product groups (services). For indirect costs, the following distribution bases are possible:

output volume;
planned cost;
salary;
material costs.

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

For VAT accounting purposes, methods for determining revenue “by shipment” and “by payment” are supported. VAT accounting for purchased goods sold at a 0% rate has been automated. It is possible to distribute VAT amounts presented by suppliers in accordance with Article 170 of the Tax Code of the Russian Federation for sales transactions subject to VAT and exempt from VAT.

Salary calculation is automated with the corresponding calculation of personal income tax, unified social tax and contributions to the Pension Fund. When performing calculations, the presence at the enterprise is taken into account: external and internal part-time workers; disabled people; tax non-residents.

The following taxation systems are supported in 1C:Accounting 8:

general taxation system (for income tax payers 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 a single tax on imputed income for certain types of activities (Chapter 26.3 of the Tax Code of the Russian Federation).

To maintain tax accounting (for income tax), a special (tax) chart of accounts is provided. In its structure and composition, it is close to the accounting chart of accounts. This simplifies the comparison of accounting and tax accounting data to meet the requirements of PBU 18/02 “Accounting for income tax calculations.”

At the same time, the tax chart of accounts also reflects the specifics of tax accounting in accordance with Chapter 25 of the Tax Code of the Russian Federation. Based on tax accounting data, tax registers and income tax returns are automatically generated.

Accounting under the simplified taxation system (STS) is also implemented on a separate chart of accounts. The book of income and expenses is generated automatically. Organizations using the simplified tax system can use as an object of taxation:

income
income reduced by expenses

Regardless of whether an organization uses the simplified tax system or the general taxation system, some types of its activities may be subject to a single tax on imputed income (UTI). "1C: Accounting 8" provides for the separation of accounting for income and expenses associated with activities subject to and non-taxable by UTII. Expenses that cannot be attributed to a specific type of activity at the time they are incurred can be allocated automatically.

Routine operations are automated.

"1C: Accounting 8" provides the user with a set of standard reports that allow you to analyze data on balances, account turnover and transactions in various sections. These include the balance sheet, chess sheet, account balance sheet, account turnover, account card, account analysis, subconto analysis.

"1C: Accounting 8" includes mandatory (regulated) reports intended for submission to the owners of the organization and regulatory government bodies, including accounting forms, tax returns, reports for the statistical agency and government funds.

Regulated reporting on the income of individuals is generated automatically and can be recorded on a magnetic medium (floppy disk) for submission to the tax authorities. To provide the Pension Fund with information about the calculated insurance period and paid insurance premiums, personalized records of employees are kept. The corresponding reports can also be recorded on magnetic media.

"1C: Accounting 8" includes the following service capabilities:

preparing a letter to the technical support department;

automatic checking and installation of 1C:Accounting 8 updates via the Internet.

For "1C: Accounting 8" service is provided through information technology support (ITS). ITS service includes:

telephone and email consultation line services;
receiving new program releases and configurations;
obtaining new reporting forms;
monthly receipt of a set of ITS disks containing methodological materials on setting up and operating the system, various consultations and reference books on accounting and taxation, the legal database "Garant" and much more.

In addition to monthly issues of ITS, the 1C company publishes a variety of methodological literature and periodicals - the newspaper and magazine BUKH.1S.

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