ENVD / 04.09.2021

For the operation, the closing of the month is used. Procedures for the completion of the reporting period. Perform additional posting of documents

In this publication, M.A. Vlasova, a teacher-consultant at the Certified Training Center of 1C: Automation, examines in detail the mechanism implemented in 1C: Integrated Automation 8 for performing the final operations of the month, which is designed to form postings provided for by law, close a number of accounts and determine the financial result of activities. The author's recommendations on organizing control over the correctness of routine operations, as well as considering operations to close the year, give particular relevance and practical value to the article.

Month closing procedure

The month-closing procedure consists of a number of routine operations: depreciation, repayment of the cost of workwear and special equipment, determination of the cost of movement of inventories for the month, revaluation of foreign currency, write-off of deferred expenses to current costs, determination of the actual cost of products and services produced, identification of deviations in income estimates and expenses in accounting and tax accounting, accrual of income tax, calculation of VAT liabilities, etc. All these operations are carried out by separate regulatory documents, created and carried out in a certain sequence.

To make it easier for the user to carry out routine operations in the "1C: Integrated Automation 8" configuration, the "Close of the month" functionality has been created. It allows you to customize and control the month-end closing procedure and helps coordinate the interaction of responsible persons performing certain routine operations.

Setting up the month-closing procedure

The presetting is performed first (menu - Routine operations - Setting up the closing of the month). All settings for closing the month are elements of the reference book of the same name. Each setting is created independently of the organizations that make up the enterprise and can be used for any of them.

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

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

So, in accordance with the setting of accounting parameters in the program, batch accounting can be carried out or the advanced analytics mode for cost accounting (RAUS) can be applied. When using RAUZ, resource-intensive routine operations Restore batch accounting sequence and Adjust the cost of writing off inventories are not performed, therefore, in the diagram shown in Fig. 1, they are inactive and cannot be configured.

Rice. 1. List of routine operations to be performed at the end of the month

All other, except inactive, routine operations can be included in the month-end setting or excluded from it by clicking the appropriate checkboxes. So, for example, if the organization does not have foreign exchange funds and contracts with counterparties concluded in foreign currency, then there is no need to carry out a routine operation Overestimate foreign exchange funds etc.

A responsible person must be appointed for each routine operation. With the direct execution of the month-closing procedure, the program will generate a task for it. Those responsible for performing routine operations are assigned on the tab of the same name. This can be easily done by selecting the operation in the left field, and the user (or user group) in the right field, who should perform it, and then use the arrow (Fig. 2).

Rice. 2. Appointment of users responsible for performing routine operations

On a bookmark Allocation of costs you must specify the cost allocation methods that are used by this month-end closing setting. By default, all costs of divisions of the "Main production" and "Auxiliary production" type are distributed by the volume of production, and the costs of departments with the "Other" type are distributed according to the planned production cost.

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

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

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

As a rule, each routine operation corresponds to one or more documents that must be created and posted. This correspondence is configured in the information register. List of Routine Operations Documents... It opens filled by default by clicking on the command bar button Routine Operations Documents(Fig. 3). As a rule, you do not need to specifically fill it out.

Rice. 3. Documents for performing routine operations

If necessary, the list of correspondences can be re-filled automatically with the default settings (command panel button I), before that all previously created records will be deleted. For some routine operations, documents are not installed by default when filling out:

or in connection with the need to perform additional actions (for example, you may need to enter the percentage of UTII activity when calculating salaries and "salary" taxes);
or in connection with the multiplicity of documents created, the results of filling in which depend on the previous (operation Calculate salary and UST);
either due to the lack of documents (a routine operation can be performed not only by a document, but also by special processing);
or due to the fact that the procedure for performing a routine operation is detailed on a separate diagram.

It is also possible to customize the list of reports that will be available to the user to control the results of the routine operation from the form Routine operation(by the command panel button Reports).

Setting is carried out in the information register List of reports of routine operations(command panel button of the month closing settings form Routine operations reports). An arbitrary number of reports can be set for one routine operation. Setting up the composition of the reports is optional.

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

Let's consider the order of the month closing procedure.

Starting the month-closing procedure

A new month-closing procedure is created in the menu Account Manager interface - Routine operations - Month closing procedure.

In the shape of Close of the month on the Parameters tab, you must specify:

the month to be closed;
organization;
setting the closing of the month;
belonging to the types of accounting (management, accounting, tax).

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

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

During the month-end closing procedure:

tasks for responsible persons for performing routine operations are automatically generated;
when the next routine operation is performed, the transition to the next operation is automatically carried out - new tasks are formed. Moreover, some operations can be performed in parallel (simultaneously).

The month-closing procedure is considered complete after all scheduled operations have been completed.

Monitoring the progress of the procedure

On a bookmark Scheme procedures Close of the month it is possible, using graphic images, to visually see the current state of individual routine operations (Fig. 4):

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

Rice. 4. Graphical depiction of the month-closing procedure

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

Performing routine operations

Those responsible for performing routine operations can see the tasks sent to them for performing routine operations in the form of the "Routine operations" list (menu Account Manager interface - Routine operations - Routine operations).

To perform each routine operation, you must carry out the following steps.

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

2. Check the result.

3. Mark the routine operation as completed (the "Mark as completed" button). In this case, if a routine operation was assigned by the Month-end closing procedure, but in fact it is not required to be performed (about which the program issues a corresponding message), then for such a routine operation in its form, you can assign the "Execute without checks" action.

Consider the operations included in the routine.

Perform additional posting of documents

This operation is performed by the processing of the same name (menu Account Manager interface - Deferred execution - Additional documents). The procedure is necessary when the postponed document posting mode has been set for the organization (Fig. 5).

Rice. 5. Setting the delayed mode

When processing the documents, which during the month were posted in accordance with the postponed posting mode only for a part of the required registers, will be posted in all other registers.

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

Rice. 6. A mark on the performance of a routine operation

At the same time, in the list of routine operations, the month-closing procedure will form a task for performing the next routine operation, which on the graphical diagram will turn out to be a circled dotted line.

Similar actions should be carried out during each routine operation.

Restore the sequence of payments for the acquisition (sale)

These routine operations are performed by processing Restoring the state of settlements with counterparties (menu Account Manager interface - Routine operations - Restoring the sequence of calculations), which is designed to identify the presence of advances (Fig. 7).

Rice. 7. Restoring the sequence of settlements with counterparties

Restoring the sequence, the processing generates transactions and movements of specialized registers associated with debt repayment and offset of advance payments on settlements with suppliers and buyers.

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

Restore batch accounting sequence

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

to restore the correct sequence of accounting for batches of inventories, if the capitalization and write-off documents were posted retroactively;
for a regulated write-off of the cost of inventory batches if such a write-off was not made at the time of documents posting (that is, the Write off batches when posting documents check box was not selected in the accounting parameters setting).

If the sequence of batch accounting is not restored, you should check the accounting of transactions for the receipt and sale (write-off) of consignments of inventory items and make sure that all documents related to the movement of stocks are posted in the infobase. (you can also make sure that there are no negative balances on inventories in the database before starting processing (for example, using a report List of consignments of goods in warehouses).

To make it easier to find errors, it is also recommended to use the "Settings" button at the top of the processing Carrying out by lots, and by selecting the menu item Processing setup, check the box Stop carrying out by lots if there are not enough lots... After processing has been completed, all messages about unwritten lots can be retrieved from the message window and the log.

Adjust the cost of writing off inventories

If RAUZ is not applied, then the organization at the end of the month must carry out a routine operation to adjust the value of the written-off inventories. It is done by a document (menu - The documents - Routine operations - Adjustment of the cost of writing off goods). The adjustment is necessary for:

calculating the weighted average cost of writing off lots when using the "Average" method for evaluating inventories (during the month, the cost was taken into account using the moving average, and this operation is recalculated).
recalculation of the cost of inventories with the inclusion in it of additional costs for their acquisition, if such costs were reflected in the accounting after the items were written off.

Parallel execution of routine operations

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

Rice. eight. Assigning several scheduled jobs at the same time

Selecting an operation Accrue depreciation of fixed assets , which is intended for calculating depreciation and, if necessary, depreciation premium in accordance with the settings made when the fixed asset was accepted for accounting (commissioning). Open the routine operation window by double-clicking the left mouse button on the element shown in the graphical diagram, and click on the "Create documents" button. As a result, the document "Fixed asset depreciation" will be created, dated on the last day of the month to be closed. From the routine operation form, the document, by clicking on the appropriate buttons, you can post and see the result of carrying out in accounting and tax accounting (Fig. 9).

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

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

The following operations are performed in a similar way.

Accrue amortization of intangible assets. This operation will accrue amortization of intangible assets and write off research and development (R&D) expenses when posting the created document Depreciation of intangible assets.

NS pay off the cost of workwear. During this operation, a part of the cost of special clothing and special equipment will be written off, if it was not fully repaid during commissioning. This will be done when the document is posted Redemption of the cost (overalls, special equipment, inventory).

Write off the BPO. In the course of this operation, part of the cost of deferred expenses will be transferred to current expenses by a document .

Overestimate foreign exchange. The revaluation is carried out using the document "Revaluation of Currency Funds", during which the currency and debts denominated in foreign currency are recalculated in accordance with accounting and tax legislation.

Calculate insurance costs. The document "Expenses for voluntary insurance" created during this operation is intended to write off deferred expenses for voluntary insurance of employees in accounting (76.01.2 "Payments (contributions) for voluntary insurance of employees") and tax accounting (97.02 "Expenses for voluntary insurance workers' insurance ").

Documents of the next routine operation Calculate salary and UST are created bypassing its shape. These documents include:

Payroll(menu "Payroll for employees of organizations" interface - Payroll - Payroll);
Unified social tax calculation(menu Interface "Calculation of salaries of employees of organizations" - Taxes - Calculation of UST);
Reflection of salaries in the regulatory accounting(menu Interface "Calculation of salaries of employees of organizations" - Salary accounting - Reflection of salaries in regular accounting).

Operation Calculate VAT involves the creation of many regulatory documents, and therefore the progress of its implementation can be monitored using a separate graphical scheme (Fig. 10). After performing all the scheduled routine operations, the background of the circuit darkens, and the operation Calculate VAT becomes complete (shaded) on the main diagram.

Rice. ten. Graphical scheme for performing routine VAT operations

Carry out the distribution of expenses by type of activity, cost rationing

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

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

Rationing of advertising costs. Rationing the costs of voluntary insurance and the cost of reimbursing employees' costs of paying interest. Rationing of entertainment expenses. These operations are used in relation to the specified expenses, accounted for for tax purposes in accordance with the norms established by Chapter 25 of the Tax Code of the Russian Federation.

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

The documents created during these operations calculate the actual cost of manufacturing products, performing work, rendering services in accounting, tax and management accounting.

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

The sequence in which actions are indicated in the document does not matter, since the program contains an algorithm for their automatic execution in the correct sequence.

Rice. eleven. Calculation of the production cost

Form a financial result

This routine operation is used to determine the financial result of income and expenses reflected during the month on accounts 90 "Sales" and 91 "Other income and expenses". The revealed financial result by this document is debited to account 99 "Profits and losses".

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

Calculate income tax

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

Close year

Document Closing the year carries out the reform of the balance sheet and the closure of income and expense accounts in tax accounting. Such a document is created at the close of December.

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

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

Cancellation of performing routine operations to close the month

If you want to cancel the execution of one of the routine operations to close the month, then the following steps should be taken. On the diagram of the launched month-closing procedure (menu Routine operations - Closing of the month) you need to right-click on the graphic image of the canceled operation and select the action Cancel the execution of a routine operation.

In this case, the program will cancel the execution of the selected routine operation, and all routine operations following the canceled one according to the scheme will be deleted. Also, the posting of documents created as part of these routine operations will be canceled.

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

References-calculations on the final operations of the month

To create accounting documentation and display it for approval and storage on paper, a set of reports called "Help-calculations" is provided (menu Accounting and tax accounting interface - Routine operations - Help-calculations).

They include the following reference calculations:

Revaluation of foreign exchange funds(reflects revalued accounts in the context of analytics, exchange rate differences);
Write-off of prepaid expenses(shows the amount of each RBP attributed to current expenses, the remainder of the unwritten amount);
Cost regulation(the report includes the bases for the rationing of entertainment, advertising and other expenses, the amounts taken into account when calculating the income tax on an accrual basis for the tax period and for the month to be closed);
Permanent and temporary differences(reflects permanent and temporary differences, the procedure for recognition and write-off of permanent and deferred tax assets and liabilities calculated on their basis);
Income tax calculation(the income and expenses considered and not taken into account for the purposes of Chapter 25 of the Tax Code of the Russian Federation are compared, the financial result is revealed according to the accounting data, the adjustments to the accounting financial result are shown, the tax base for income tax, the tax is calculated);
Restatement of the value of deferred assets and liabilities(it was used when recalculating IT and IT with a legislative reduction in the income tax rate from the beginning of 2009).

I quote

I quote Igor:
I have a question for the author about the article.
The example shows the "Costing Sheet" report. There is a line with a position. This is an empty subconto, I believe. Moreover, on analytics not related to the main production. How to make it not there?
And further.
How realistic is it to do so that the costs of "production" items can be seen in more detail?
That is, so that in the report on "Baking" you can see non-generalized lines
Bakery
Salary (WR)
Materials2 ...
Materials1 ...
And to make sure that the salary was in every position of the manufactured product.
Does it make sense to start a nomenclature group for each item of the nomenclature of manufactured products and semi-finished products?
The fact is that the positions of products and semi-finished products are not so large (no more than 50-100 records).

A line with an empty value is not a completely empty subconto, it is just that in the case of account 26, there are no item groups, so the field is not filled, but for the costs of the main production it is. You can remove it, then this line will be removed from the entire report, i.e. for the cost of 20 accounts it will not be there either.
I would not try to achieve the level of detail that you want to get in this report, since its purpose is somewhat different. You, as I understand it, need a cost estimate for each item. For this, there are also corresponding reports, for example, one of them is called "Costing".
I do not recommend doing a large number of nomenclature groups, this will greatly complicate and slow down the procedure for closing the month and calculating the cost (if there are more than 10 of them, there is often confusion and incorrect calculation, since direct costs are difficult to relate with such detail, especially the wages of production workers) ... And, to be honest, I don't see the point in that.

As for the nomenclature groups, the idea was similar to what was done in the configuration of the Enterprise Accounting. There, it seems, in the context of nomenclature groups, everything was normally distributed. And the direct costs of work (salary) can normally be distributed, since business like that.
I looked at "Costing". There is simply no report. I can't understand why there is only for products. And "Nature of costs" and "Cost", for some reason, are not shown in the report, just as I did not tumble with the settings.
Now I'm looking at Integrated Automation 2.0. In my opinion, the implementation is more interesting there. I noticed that, there (as in ERP 2.0) there is no document "Invoice Requirement", which is used in BP 3.0. Then it is not entirely clear how the compatibility of KA 2.0 and BP 3.0, ERP 2.0 and BV 3.0, which 1C declares, can be.

To generate routine VAT transactions, open the section Operations - Period-End Closing - Routine VAT transactions:

Create:

- an operation to restore the VAT amounts accepted for deduction at a zero rate. When creating an operation, you need to indicate in the header where the tax amount will be entered - in the purchase or sales book.
VAT recovery on real estate- operation to restore tax amounts on real estate objects that have been put into operation and are used for VAT-exempt transactions, in accordance with clause 2 of Article 170 of the Tax Code of the Russian Federation.
Calculation of VAT on construction and installation works by economic means- this operation calculates VAT on construction and installation work performed by the organization itself and not included in the accounting for construction objects as fixed assets (in accordance with clause 10 of article 167 of the Tax Code of the Russian Federation).
Proof of zero VAT rate- this operation confirms or does not confirm the zero VAT rate on sales operations.
Confirmation of payment of VAT to the budget- the operation registers the fact of receipt of the tax stamp c.
Distribution of VAT- distributes VAT on transactions that are taxed, not taxed, or taxed at a zero rate on values written off as expenses.
VAT write-off- the operation is intended to write off the VAT charged by the supplier, but cannot be accepted for deduction.
- the operation reflects deductions for VAT on invoices that were not included in the purchase book earlier, as well as on invoices where tax is deducted in installments.
- operation to recover VAT from advances and reflect the amounts in the sales ledger.

How to find and correct errors in VAT in 1C 8.3 for correct accounting and reporting on VAT, read in.

VAT Assistant

To work with routine VAT operations in 1C 8.3 there is an assistant. He checks the correctness and consistency of these operations for the correct filling of the purchase and sales books, as well as the VAT return. The assistant is located in the Operations - Period-End Closing - VAT Assistant:

In addition to the list of operations that must be performed, the assistant records the execution status of each of them:

Pending execution;
Completed, relevant;
Completed, not relevant.

For the correct formation of the VAT declaration, all transactions must have the status Completed, relevant:

Attention! If in 1C 8.3 VAT transactions were created in the process of work as needed, it is recommended to use the assistant before drawing up the reporting and re-post the specified list in chronological order. How to do it .

Closing the month in 1C 8.3 Accounting step by step

This procedure consists of routine operations. Each operation is carried out as a separate document in a specific sequence. To form routine transactions, open the section Operations - Period-End Closing - Scheduled Transactions:

The list of all possible operations in the 1C 8.3 program is available by clicking the button Create. However, it is not recommended to create operations manually, 1C 8.3 itself determines the necessary list according to the established program settings, the organization's accounting policy and the primary documents that were carried out:

Step 1. Setting up the month-closing procedure

Accounting parameter settings

After checking the box in 1C 8.3, the functionality for accounting for special clothing, devices, equipment will appear.

According to the equipment, for which the useful life is established by the primary documents, at the end of the month, a calculated regulatory document will be created Repayment of the cost of workwear and special equipment.

To set up accounting policies in 1C 8.3, open the section Main - Settings - Accounting Policy:

When forming regulatory documents, the procedure for closing accounts 20, 23, 25, 26 is important. The rules for allocating and writing off costs are set by the user in the accounting policy settings on the tab Expenses... For example: if in an organization the main type of activity is the performance of work or the provision of services, then it is necessary to establish a procedure for writing off costs from account 20:

By button Indirect costs methods of distribution of general production and general business expenses are established.

Step 2. Starting the month-closing procedure

To automatically close the month and carry out the necessary routine operations in 1C 8.3, an assistant was created Close of the month:

1. Open the assistant section Operations - Closing the period - Closing the month or press the button Close of the month directly in the routine operations log itself:

2. Install period closing:

3. If the 1C 8.3 database keeps records not for one, but for several organizations, then indicate name of company for which the closure is performed.

4. To restore the chronological order of the entered documents, use the function Carrying out documents for a month... If reposting is not required, then open the hyperlink and click Skip operation.

5. To start the calculation of regulatory documents, click the button Close the month.

Step 3. Sequence of month closing in 1C 8.3

This procedure consists of 4 stages:

The 1st stage includes settlement operations in various areas of accounting. They can be performed independently of each other as soon as they are ready, or not at all if there is no accounting data or settings are not enabled. For example: if there are no deferred expenses in the accounting, then they will not be calculated.
It is possible to proceed to the 2nd stage only after the calculation of all operations of the 1st stage, since they can affect the amount of the formation of expenses. The stage consists of one operation Calculation of the percentage of write-off of indirect costs, which determines the ratio of write-off of indirect costs between activities with different tax systems.
At the 3rd stage:

closing production and commercial expense accounts;
calculation of the actual cost of semi-finished products and finished products, works and services produced per month;
adjustment of the cost of goods sold (works, services);
distribution of expenses by type of activity for organizations on the simplified tax system and for accounting for individual entrepreneurs.

At the 4th stage, the amount of income tax is calculated for the month. When performing routine operations for December, 1C 8.3 also carries out the operation Balance reformation.

The closing procedure is considered completed after all the listed operations have been completed, that is, each regulatory document must have the status Completed, relevant... If the operation is completed with an error, then 1C 8.3 will assign it the appropriate status and suspend the closing of the month until the error is eliminated. You can find out information about the error by clicking on the name of the operation.

To cancel the entire period closing procedure, use the button Cancel month close... To cancel a separate routine operation, press the button Cancel operation, and all subsequent operations will acquire the status Completed, irrelevant:

To get a short report on the operations performed in 1C 8.3, use the button Operation progress report.

Step 4. Reports on closing operations of the month

You can get information about the purpose of each operation by clicking the button Open Help in the journal Routine operations:

Step 5. Postings and registers

After the completion of the procedure for each operation in 1C 8.3, accounting entries and registers are available. To open the records for viewing, click on the name of the operation and press the button

Instructions for closing the month in 1C 8

You can close the month using a special mechanism for closing the month (from the accounting interface - routine operations - Closing the month) or without (in this case, all documents for the end of the month must be entered manually). Before starting the mechanism, it is necessary to select the "Setting for closing the month" from a special reference book.

Then, click the "Start procedure" button.

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

If the operation is responsible for posting documents, then you need to create documents and post them (these buttons are on the command panel), then click on the "mark as completed" button. If the operation is responsible for processing, then it is necessary to start the corresponding processing (Restoring batch accounting, restoring the state of settlements), then click on the "mark as completed" button. Then there is a transition to the next operation on the "Close of the month" process diagram. If you want to cancel a routine operation, you need to right-click on the required operation on the "Close of the month" process diagram and select cancel execution. In this case, the operation and all subsequent ones will be canceled. If you want to mark an operation as completed without checks (for example, registering invoices for advances in a period when advances from buyers were not the usual way to mark the operation as completed it is impossible), then you need to enter this operation and from the menu

All operations in order.

Restore the sequence of payments for the purchase. It is necessary to start the appropriate processing (from the accounting interface - documents - additionally - restore the sequence of calculations). Specify the end of the month, select the organizations you need and install all the checkboxes, then execute. In the case when the current settlement date is less than the start date of the month to be closed, you need to move this date to the beginning of the month (processing is in the list of external processing "Settlement boundary shift").
Restore the sequence of calculations for the implementation. Similar to point 1.
Accrue depreciation of fixed assets. In a routine operation, use the mechanism for generating and posting documents. Depreciation transactions are set up in the Methods for Reflecting Depreciation Expenses lookup.

The method is indicated in the document "Acceptance of fixed assets for accounting" or "Entering the initial balances of fixed assets".
Accrue amortization of intangible assets. Working with the operation is similar to the operation for the OS.
Pay off the cost of workwear. Enter the scheduled operation (by double-clicking on the required operation from the month-closing scheme). Create documents, spend. Mark completed.
Write off BPO (deferred expenses). Enter the scheduled operation (by double-clicking on the required operation from the month-closing scheme). Create documents, spend. Mark completed. As a result, the document "Write-off of RBP" will make transactions, Dt of which is taken from the RBP reference book CT 97.
Calculate insurance costs. Enter the scheduled operation (by double-clicking on the required operation from the month-closing scheme). Create documents, spend. Mark completed. As a result, the document "Expenses for voluntary insurance" will make entries, Dt of which is taken from the directory Deferred expenses with the type of BPO insurance CT 97.
Overestimate foreign exchange. Enter the scheduled operation (by double-clicking on the required operation from the month-closing scheme). Create documents, spend. Mark completed.
Calculate salary and UST. The operation can be marked as completed without creating the documents "Payroll to employees of organizations" and "Calculation of UST".
Registration of invoices for advance payment. From the accounting interface - VAT - registration of invoices for advances. Start processing - fill, then execute. The tabular part is filled in with all received advances from buyers, i.e. turnover Kt60.02, 60.22, 60.32 accounts of the accounting chart of accounts.
Registration of invoices for amount differences. From the accounting interface - VAT - registration of invoices for amount differences. Start processing - fill, then execute.
Formation of records of the purchase book. The routine operation creates, fills in and posts the document "Formation of purchase book entries". The document is filled in according to the balance of the accumulation register "VATPresented".
Formation of records of the sales book. The scheduled transaction creates, fills in and posts the document "Formation of sales ledger entries". The document is filled in according to the balance of the accumulation register "VAT Accrued".
Carry out the distribution of costs by type of activity, cost rationing. Routine operation creates and posts the document "Routine tax accounting operations". The document is usually used to standardize the costs of tax accounting (Register of Accounting "Tax").
Calculate the cost (BU, NU). The scheduled operation creates and posts the documents "Calculation of the cost" with reflection in the accounting and tax accounting (Interface "accounting and tax" -> Documents -> Scheduled operations -> Calculation of the cost).
Form a financial result. The scheduled transaction creates and posts the Financial Results Determination document. Accounts 90 and 91 to 99 are closed in accounting and tax accounting.
Calculate income tax. The routine transaction creates and posts the Income Tax Calculations document. When using PBU18 / 2, the document forms deferred and permanent tax assets / liabilities. Also, the document makes the calculation of income tax. Typical postings when posting an accounting document are shown below.
Postings on deferred tax assets and liabilities are generated according to the turnover of the tax chart of accounts for the accounting type "BP" (temporary differences) of accounts up to 90 multiplied by the income tax rate.

After all the primary documents have been entered into the program, it is necessary to close the period; for this, the accounting service employee performs the closing procedures. All routine operations are formed on the basis of correctly entered data in the "Accounting Policy" section. It contains information on accounting, data on the taxation system, specifies the types of activities of the company. Filling in the data on the accounting policy of the organization is necessary in the panel of the "Main" sections in the "Settings" block.

The procedure for closing the month in 1C, what is it?

It should be borne in mind that closing the month in 1C is a permanent procedure that is performed every month.

All executed documents (operations) during this procedure are regulatory, they affect:

creation of the cost of production in production;
totals, both tax and accounting.

Regulatory documents after the implementation of these procedures determine the financial activities of the enterprise.

Where is the "Closing the period" block in the program?

In the panel of sections "Operations", there is a block "Closing the period", it includes five sections:

"Close of the month";
"Routine operations";
"Inquiries - calculations";
"Assistant for VAT accounting";
"Regular VAT transactions".

Why do I need a “month-closing assistant?

The assistant performs routine activities for closing tax and accounting accounts, they are performed one after another, in a strictly defined sequence.

It is necessary in order to monitor the correct and consistent implementation of all routine operations in the enterprise (organization).

Documents in the regulatory procedure are divided into four blocks:

I (first) - includes documents (operations), which, after their implementation in the program, take into account the expenses of the organization. All expenses of the firm must be carefully monitored so that closing transactions reflect complete and reliable accounting;
II (second) - document - "Calculation of write-off of shares of indirect costs." When it is carried out in the database, preliminary calculations are made for cost accounts;
III (third) - includes a regulatory procedure for closing accounts for the accumulation of costs and distribution costs (account 20, account 23, account 25, account 26, account 44);
IV (fourth) - operations that determine the financial results for the period (account 90, account 91).

Inside the block, regulatory documents can be performed in any order, the operations of each block must be performed sequentially. The documents of the second and subsequent block are posted, in the case of no erroneous completion of the posting of the documents of the previous block.

To carry out routine activities, the period is indicated and an organization is selected. These routine operations are performed by clicking on the "Close of the month" button. A separate document is created for each operation. Carrying out closing measures, quite often, a message appears on errors, in this case you need to read the description of the error, then correct it and then continue the procedure for closing the month again.

It is imperative to carry out all the closure measures in strict order so as not to waste extra time on re-identifying errors and conducting operations in the database.

If, after carrying out operations to close the month, all points have acquired:

Greenish color, it means that everything was completed successfully;
A pale bluish color, and at the same time an error message is issued, this means that the procedure must be repeated until all errors are corrected.

Marking documents in red means that they were not completed due to errors.

What mistakes are encountered when closing the month?

Common errors:

The nomenclature group of income for accounting or tax accounting is not indicated in the sales documents;
Account 25 is not closed, since it is impossible to determine the basis for the distribution of expenses for some divisions;
Analytics are not indicated in documents reflecting transactions on other income and expenses;
The procedure in 1C for posting documents for closing the month in the required order has been violated.

Marking regulatory documents in a greenish color does not mean the successful completion of all regulatory operations. In order to check whether the closing procedure is proceeding correctly, you can generate and then analyze the data in the balance sheet, taking into account the check of the balances at the end of the period.

When closing the reporting (calendar) year, you need to additionally carry out regulatory documents:

Write-off of losses of previous years;
Balance reformation.

With the reformation of the balance sheet, tax accounts and accounting accounts are closed, such as account 90, account 91.

If a team of employees of the accounting service and other services works in the 1C program, then it is advisable, when identifying and correcting all errors, to re-close the database, and then close the period for editing, in order to avoid accidental changes in the documents.

How to close the period for editing in the 1C: "Accounting 8 edition 3.0" program?

In the panel of sections "Administration" there is a block "Support and maintenance", in it we find the item "Dates of prohibiting data changes".

The prohibition of changing data in the 1C program can be defined as for:

A specific user;
All users.

For example: The date of prohibition of editing documents is set on March 31 of the current year, then documents prior to this date will be available to users only for viewing. If the user tries to change the information in the document, a warning message appears on the computer screen. As for the documents, starting from April 1 of the current year, you can not only enter and view them, but change and repost.

Do not forget that a correctly performed month-closing procedure will show a complete and reliable result of the financial and economic activities of the organization as a whole.

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For the operation, the closing of the month is used. Procedures for the completion of the reporting period. Perform additional posting of documents