Accounting for payments using plastic cards. Accounting info How to make payments with a bank card in 1c

You won’t surprise anyone nowadays with payments made using bank cards (acquiring). Acquiring is widely used not only by large trading organizations, but also by small businesses and individual entrepreneurs. Read about how acquiring operations are supported in 1C:Accounting 8 version 3.0, including for VAT accounting purposes, in the article by 1C experts.

Concept and parties to the acquiring agreement

Despite the fact that the practice of concluding an acquiring agreement is quite extensive today, the Civil Code of the Russian Federation does not have a chapter dedicated to this agreement. The concept of an acquiring agreement is contained in clause 1.9 of Bank of Russia Regulation No. 266-P dated December 24, 2004 “On the issuance of payment cards and transactions carried out using them” (hereinafter referred to as Regulation No. 266-P). The terms “acquirer” and “acquiring” are contained in the Glossary of Terms Used in Payment and Settlement Systems (Committee on Payment and Settlement Systems of the Bank for International Settlements) (Basel, Switzerland, 03/01/2003). Many dictionaries offer an alternative spelling for this term - “acquirer”. According to established practice, the spelling “acquirer” is more often used in the regulations of the Russian Federation; the same spelling is used in the program.

An acquiring agreement is concluded between a credit institution (acquiring bank) and an organization (individual entrepreneur) selling goods (work, services). The acquiring agreement is a mixed transaction containing elements of a bank account agreement, lease agreement, intermediary agreement, etc.

The essence of the acquiring agreement is that the bank provides an organization or individual entrepreneur with the opportunity to accept payment from clients using payment (plastic) cards. However, payment cards do not have to be issued by the same bank. To accept plastic cards for payment, a special electronic software and hardware device (POS terminal) is required, which is provided by the bank and installed at the cashier’s workplace.

Depending on certain conditions in various banks, funds received from the buyer can be credited to the organization’s account within 1 to 3 business days.

As part of the acquiring agreement, funds can not only be accepted, but also issued to bank card holders. As a rule, ATMs and special terminals with a cash dispensing function are used for this.

The bank charges a commission for acquiring services. Typically, the commission is a certain percentage of the payment amount received from the client. The specific amount of the commission is set by the bank individually for each organization with which the agreement is concluded. When determining the size of such a commission, the bank takes into account the organization’s turnover, its scope of activity, region and many other factors.

In some cases (as a rule, if the average turnover of funds in the organization is small), banks may require a fixed rental fee for the use of their equipment instead of charging interest. This amount is fixed in the acquiring agreement.

Acquiring allows you to attract more customers, since for many of them the ability to pay by card is an advantage due to its convenience. In addition, by using non-cash payments, you can reduce costs and expenses associated with the movement of cash (for example, collection costs).

Which sellers are required to accept payment cards for payment?

In accordance with Article 16.1 of the Law of the Russian Federation dated 02/07/1992 No. 2300-1 “On the Protection of Consumer Rights”, the seller (executor), at the choice of the consumer, is obliged to provide the opportunity to pay for goods (work, services) both by cash payments and by using national payment instruments .

The obligation to ensure the possibility of payment using national payment instruments does not apply to organizations and individual entrepreneurs whose income from business activities for the past year does not exceed the limit values ​​​​established for micro-enterprises. By Decree of the Government of the Russian Federation dated 04.04.2016 No. 265 (valid from 01.08.2016), the limit values ​​for microenterprises are set at 120 million rubles.

National payment instruments are payment cards and other electronic means of payment provided to clients by participants in the national payment card system (NPSK) in accordance with the rules of this system (Part 2, Article 30.1 of the Federal Law of June 27, 2011 No. 161-FZ “On the National Payment Card System”) system"). Currently, the implementation of a national payment instrument - the Mir payment card - is underway. Detailed information about the national payment card system can be found on the NSPK website.

As the Mir payment card becomes more widespread, the seller (if it does not fall under an exception) does not have the right to refuse to pay for goods (work, services) to its customers using this payment instrument. Refusal entails the imposition of an administrative fine on officials and individual entrepreneurs in the amount of 15 thousand rubles. up to 30 thousand rubles, for legal entities - from 30 thousand rubles. up to 50 thousand rubles. (Part 4 of Article 14.8 of the Code of Administrative Offenses of the Russian Federation).

Carrying out settlements with customers using payment cards does not relieve the seller from the obligation to use cash register equipment (CCT) (Part 2, Article 5 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards"; letters of the Federal Tax Service of Russia dated August 11, 2014 No. AS-4-2/15738, Ministry of Finance of Russia dated November 20, 2013 No. 03-01-15/49854). In addition to the cash receipt, the buyer must be issued a document confirming payment using a plastic card - the so-called slip (clause 6 of the Government of the Russian Federation of July 23, 2007 No. 470 “On approval of the Regulations on the registration and use of cash register equipment used by organizations and individual entrepreneurs ").

Support for acquiring operations in 1C:Accounting 8 (rev. 3.0)

In order for the accounting of acquiring transactions to become available to the user, he will need to enable the appropriate functionality of the program. The functionality is configured using the hyperlink of the same name from the section Main. On the bookmark Bank and cash desk flag needs to be set Payment cards(Fig. 1).

This functionality enables customers to pay for goods and services not only using payment cards, but also through bank loans.

To enable the ability to use your own and third-party gift certificates on the tab Trade flag should be set Gift certificates.

Rice. 1. Setting up the program functionality

Payment by payment cards (payment using a bank loan) can be reflected in the accounting system using the following documents:

• Payment by payment card ( chapter Bank and cash desk) with types of operations Payment from the buyer And Retail revenue.
• Retail sales report (Sales section).

Type of operation Payment from the buyer is intended to reflect the payment made by a representative of the counterparty using a payment card under the agreement in the case of wholesale sales. The total amount of payment received reflected in the document Payment by payment card, can be distributed for accounting purposes across several contracts or across several settlement documents.

Type of operation Retail revenue is intended to reflect the amounts of bank card payments accepted per day by a non-automated point of sale (NTT). The total amount of payment received can be distributed to be reflected in accounting at different VAT rates.

Document Retail sales report should be used to reflect payments by bank cards at an automated retail point of sale (ATP)

To reflect information about the acquiring bank and the acquiring agreement in documents Payment by payment cards And Retail sales reports serves as a prop Type of payment, which is filled out from the directory of the same name.

Directory element form Type of payment depends on the selected props Payment method, which can take one of the following values:

• Payment card;
• Bank loan;
• Own gift certificate;
• Third party gift certificate.

If the method is selected Payment card, then when creating a new directory element Type of payment As mandatory details, you must enter the name of the new type of payment, indicate the counterparty (acquiring bank) and the acquiring agreement for servicing plastic card holders. The settlement account for payment cards is indicated automatically - 57.03 “Sales by payment cards”. In the form of a directory element Type of payment You can specify the commission percentage of the acquiring bank so that the reward is calculated automatically in the future.

Starting from version 3.0.44.102 “1C: Accounting 8” in the directory Payment types it became possible to indicate the amount of the bank's commission depending on the amount of transactions (revenue) per day.

A peculiarity of payment by bank cards (as well as with the use of bank loans) is that funds for completed transactions are received by the organization not from the buyer, but from the acquiring bank (or from the bank that issued the loan), and the moment of actual receipt of funds is The organization's current account, as a rule, differs from the moment of payment by the buyer. In other words, at the time of such payment, the debt of the retail or wholesale buyer is transferred to mutual settlements with the acquiring bank (the bank that issued the loan). Before funds are actually credited to the organization's current account, they are accounted for in transit account 57.03.

The actual receipt of funds to the company's current account is documented (chapter Bank and cash desk - Bank statements) with the type of operation Proceeds from sales via payment cards and bank loans. The acquiring bank acts as the payer, and the acquiring agreement is indicated as the agreement. Directly in the document form in the field Amount of services You can specify the amount of fees withheld by the acquiring bank, and the account and bank service cost analytics are set by default.

In accordance with the data specified in the directory Types of payments, props Amount of services will be filled in automatically if the document Receipt to the current account:

• downloaded from “Client Bank” (via the 1C:DirectBank* service);
• entered based on the document Payment by payment card.

Note:
* About DirectBank technology - direct exchange with the servicing bank from the 1C program online - read the article " New features of "1C:Enterprise 8": DirectBank technology - online exchange with the bank". Also about the 1C:DirectBank service and how to work with a bank directly from 1C:Accounting 8 - see the video recording of the lecture “New features of 1C:Accounting 8 (rev. 3.0) for effective accounting”, which took place in 1C:Lectures 12/22/2016.

When entering a document manually Receipt to the current account The bank commission will have to be calculated and entered manually.

Accounting for acquiring transactions under the general taxation system

Accounting for income and expenses under the general taxation system (OSNO) in 1C: Accounting 8 is supported only by the accrual method, so the fact and method of receiving payment from the buyer in itself is not of great importance. At the same time, if the buyer pays for goods (work, services) in advance with a bank card, then the receipt of the advance is reflected in the accounting, which entails the accrual of VAT.

Let's consider an example in which a wholesale buyer pays the seller with a bank card.

Example 1

Document Payment by payment card can be generated based on the document Buyer's invoice(button Create based on). In this case, you only need to manually fill in the field Type of payment and adjust the payment amount, all other details, including the tabular part, will be filled in automatically (Fig. 2).

Let's create it in the directory Payment types Payment card and indicate the name of the new type of payment, the name of the acquiring bank and the agreement with it (Fig. 3).

Please note, that the agreement with the acquiring bank has the form Other.

In accordance with the acquiring agreement, we will indicate differentiated interest rates for the bank’s commission, which, according to the terms of our example, depends on the amount of transactions per day.

Rice. 3. Type of payment

In the future, when choosing a specific type of payment from the directory Type of payment details Acquirer, Acquiring Agreement And Settlement account in document movements Payment by payment card accounting registers will be filled in automatically. They can be changed by clicking on the hyperlink located to the right of the payment type selection field (see Fig. 2).

After completing the document Payment by payment card The following accounting entry will be generated:

Debit 57.03 Credit 62.02 - for the amount of prepayment made using a bank card (RUB 8,000.00).

For tax accounting purposes for income tax Amount NU Dt And Amount NU Kt.

So, the buyer made an advance payment, although the money has not yet been received in the organization’s bank account. What day is considered payment day? The letter of the Federal Tax Service of Russia dated February 28, 2006 No. MM-6-03/202@ explains that for the purpose of applying subparagraph 2 of paragraph 1 of Article 167 of the Tax Code of the Russian Federation, payment (partial payment) on account of upcoming deliveries of goods (performance of work, provision of services), transfer property rights are recognized as receipt of funds by the seller or termination of obligations in another way that does not contradict the law. In this case, the buyer has fulfilled his obligations, and the acquiring bank performs only the role of an intermediary, therefore, the moment of determining the tax base for VAT for the seller occurs when the buyer makes an advance payment using a payment card, and not when the acquiring bank credits funds to the organization’s current account.

Document Invoice issued for advance payment can be registered in two ways:

• based on document Payment by payment card(button Create based on);
• processing Registration of invoices for advance payments(chapter Bank and cash desk - Invoices for advance payments).

Document Invoice issued for an advance is filled in automatically according to the data of the base document. After posting the document, an accounting entry will be generated:

Debit 76.AB Credit 68.02 - for the amount of VAT calculated from the buyer's prepayment (RUB 1,220.34).

Document Invoice issued for an advance in addition to accounting movements, it also creates entries in special registers for VAT accounting purposes.

Please note what is the date of the document Invoice issued for an advance will correspond to the date of the document Payment by payment card.

Document Receipt to the current account can also be created based on a document Payment by payment card- then all the main details will be filled in automatically, including the acquiring bank’s remuneration (Fig. 4).

Rice. 4. Receipt to the current account from the acquiring bank

After completing the document Receipt to the current account

Debit 51 Credit 57.03 - for the amount of funds received from the acquiring bank (RUB 7,920.00); Debit 91.02 Credit 57.03 - for the amount of remuneration withheld by the acquiring bank (RUB 80.00).

The corresponding amounts are also recorded in resources Amount NU Dt And Amount NU Kt

The sale of goods to a wholesale buyer is reflected using a standard accounting system document Sales (deed, invoice) with the type of operation Goods(chapter Sales). The document can be generated based on the document Buyer's invoice. After completing the document Sales (deed, invoice) The following accounting entries will be generated:

Debit 90.02.1 Credit 41.01 - for cost of goods sold (RUB 6,440.00); Debit 62.02 Credit 62.01 - for the offset amount of the advance from the buyer (RUB 8,000.00); Debit 62.01 Credit 90.01.1 - for the amount of proceeds from the sale of goods (RUB 16,000.00); Debit 90.03 Credit 68.02 - for the amount of VAT (2,440.68 rubles);

The corresponding amounts are also recorded in resources Amount NU Dt And Amount NU Kt for accounts with a tax accounting sign (TA). Records are also generated in special registers for VAT accounting purposes.

Document Invoice issued for sales automatically created by button Issue an invoice located at the bottom of the document Sales (deed, invoice). In this case, a hyperlink to the created invoice appears in the form of the basis document.

To reflect the deduction of VAT on prepayment, you must create a document Generating purchase ledger entries(chapter Operations - Regular VAT operations). As a rule, this document is created on the last day of the month. The document is filled in automatically (button Fill out the document). After posting the document, entries will be generated in special registers for VAT accounting purposes, as well as an accounting register entry:

Debit 68.02 Credit 76.AB - for the amount of VAT deduction (RUB 1,220.34).

Subsequent payment by the buyer is registered in the program with a document Payment by payment card, after which the buyer’s debt is transferred to mutual settlements with the acquiring bank. Well, after the actual receipt of funds to the settlement account of the seller registered with the document Receipt to the current account, the acquiring bank's debt is repaid, as evidenced by the zero balance on account 57.03.

Thus, the procedure for accounting for acquiring transactions under OSNO in 1C: Accounting 8 (rev. 3.0) is a fairly simple sequence of actions. For the purposes of calculating VAT, settlements with customers made through payment cards also do not cause any additional accounting difficulties.

Accounting for payments by department on account 57.03 in “1C: Accounting 8 KORP” (rev. 3.0)

Organizations that have separate divisions and use the 1C:Accounting 8 CORP program (rev. 3.0) can keep records of business transactions, including accounting for retail sales and payments by bank cards, by division.

Let's consider an example in which an organization carries out retail sales through the head office and through a separate division of the organization and accepts payments by bank cards under one acquiring agreement.

Example 2

To organize accounting by divisions on account 57.03 in the 1C:Accounting 8 CORP program version 3.0, it is recommended that for each division you create your own payment types with your own acquiring agreement. To do this, the agreement with the acquiring bank must be formally divided into two agreements, each of which is intended for accounting for a specific division (head and separate). Let's enter it into the directory Treaties two elements with names:

• Acquiring Agreement No. 32132 (head) dated December 31, 2015;

To reflect retail sales through an automated point of sale, the program uses the document Retail sales report(chapter Sales) with the type of operation Retail store. The document allows you to register retail sales simultaneously with the receipt of retail revenue, including those paid with payment cards, bank loans and gift certificates.

Let's create a document Retail sales report by the head department. On the bookmark Goods We will indicate the goods and services sold to a retail buyer per day: their product range, quantity, prices and amounts.

By default, all payments are considered cash. If during the day payments were made with payment cards, bank loans or gift certificates, then you must fill out the tab Cashless payments(Fig. 5). Add to the directory Payment types new item with payment method Payment card and indicate the name of the new type of payment, for example, Acquiring RFT (head division), name of the acquiring bank and name of the agreement: . Let's enter the created payment type into the tabular part of the bookmark Cashless payments and indicate the amount - 100,000.00 rubles.

Rice. 5. Non-cash payments at the head office

After completing the document Retail sales report For the head department, the following accounting entries will be generated:

Debit 90.02.1 Credit 41.01 - for the cost of goods (RUB 64,000.00); Debit 62.R Credit 90.01.1 - for the amount of proceeds from the sale of goods (RUB 100,000.00); Debit 57.03 Credit 62.R - for the amount of payment by payment cards (RUB 100,000.00); Debit 90.03 Credit 68.02 - for the amount of VAT on sales (RUB 15,254.24).

Amount NU Dt And Amount NU Kt for accounts with a tax accounting sign (TA). A register entry is also generated VAT sales.

Retail sales report for a separate division, where to indicate the appropriate type of payment, for example, Acquiring RFT is a separate division of Klin. The details of this type of payment must indicate the corresponding name of the agreement with the bank: Acquiring Agreement No. 32132 (separate Klin) dated December 31, 2015.

We will register the receipt of funds from the acquiring bank related to the head office with a document Receipt to the current account(Fig. 6). In the field Agreement you should select the value: Acquiring Agreement No. 32132 (head) dated December 31, 2015.

Rice. 6. Receipt to the current account of the head office

After completing the document Receipt to the current account The following accounting entries will be generated:

Debit 51 Credit 57.03 - for the amount of funds received from the acquiring bank (RUB 98,000.00); Debit 91.02 Credit 57.03

For the amount of remuneration withheld by the acquiring bank

(RUB 2,000.00).

The corresponding amounts are also recorded in resources Amount NU Dt And Amount NU Kt for accounts with a tax accounting sign (TA).

Similarly, you need to create a document Receipt to the current account in a separate division, where in the field Agreement specify value: Acquiring Agreement No. 32132 (separate Klin) dated December 31, 2015.

The balance sheet for account 57.03 (Fig. 7) by divisions and contracts shows that all mutual settlements with the acquiring bank are reflected correctly.

Rice. 7. Balance sheet for account 57.03

From the video you will learn how to organize accounting by divisions on account 57.03 “Sales by payment cards” within the framework of one acquiring agreement in the 1C: Accounting 8 CORP program, edition 3.0.

Everyone knows that acquiring is the process of paying for goods with a payment card.

It looks like this. The consumer chooses the products he likes, goes to the checkout and pays for the goods with a payment card. The seller, for his part, inserts the card into the terminal and asks the buyer to enter a PIN code. If there is enough money on the plastic card, the seller gives the client the goods and a cash receipt.

And in today’s material we will figure out what happens after the client has entered a secret code and taken the product. We will also consider how to carry out acquiring in the software product “1C Accounting 8.3” or “8.2” under OSN or simplified tax system.

How to register the sale of services and goods in case of payment with a plastic payment card?

Let us immediately note that our sales can be carried out in two ways: wholesale and retail. Typically, the sale of goods in a retail store is recorded in the accounting system automatically in the event of a trade change being closed. It is also possible to download data at any other time. In parallel with downloading data on goods sold (a document called “Retail Sales Report” is generated in the software product), data on payment for goods will also be downloaded. This is where the division between payment by payment card and cash occurs.

In this material we will consider the usual sale of services and goods, as well as payment for this document with a payment card.

But first, let’s take a closer look at how payment by plastic card occurs and who owes money to whom when.

The buyer makes payment using a banking institution card from the card account. What happens is that the amount of the purchase at the bank is debited from the client’s personal account, but has not yet reached the seller (store). This is due to the fact that there is no point in listing every purchase, since this will greatly overload the system. All payments using a plastic card are recorded in our company (meaning non-cash payment). Then there is a debt of the banking institution to the enterprise, that is, the client within the framework of the concluded agreement.

The question arises: how can we keep track of our funds in the 1C program (this is how the buyer made the payment), but they are not in the account yet.

To take these into account, in the chart of accounts there is an account called “57.03”, which is called “Sales by payment cards”. Funds will accumulate on it until we complete a bank statement, which will credit the required amount of funds to our current account.

Therefore, let's start processing the operations themselves.

Sales of products

Now we will give an example of filling out a document called “Sales of goods”.

Now we enter payment by card into our program.

Now in 1C we will make payments through acquiring. We will generate a payment document based on the sales document. In this case, many necessary details will be filled in automatically.

Next, click on the button called “Create based on”, and then select “Payment by payment card”. After this there is a window where you can create a payment document. In it we only have to select “Payment Type”.

At first, the program does not have an established type of payment, since it is tied to the enterprise, that is, the seller.

We are creating a new type of payment called “Payment by VISA card”:

Select “Payment type” under the name “Payment card”;

Fill out the fields entitled “Bank” and “Organization”.

Indicate the agreement with the banking institution. If it is not started, then create a new one;

Enter the settlement account as “57.03” and the percentage of the banking institution’s commission for the service.

Next, write down our new type of payment and select it in the document. In this form, it is possible to post payments for retail revenue to other purchase transactions. And this document will already be ready and can be carried out:

And in the 1C software product it is possible to view the acquiring transactions that it created.

And as a result, the amount was reflected in the account “57.03”, analytics - VTB Bank.

Learning to enter acquiring transactions (1C: Accounting 8.3, edition 3.0)

Today we will learn how to make payments from customers through payment cards (Visa, MasterCard and others).

In another way, such operations are also called acquiring:

In the journal that opens, click the “Create” button:

Naturally, our type of operation is “Retail Revenue”:

Fill in the date and the warehouse field (with the type manual point of sale):

Create a new payment type:

• Payment type: Payment card
• Name: for example, Visa
• Counterparty: our acquiring bank VTB
• Agreement: Acquiring Agreement (you can also specify the number and date)

Don’t forget to also indicate the percentage of the bank’s commission for acquiring services (1%).

It will turn out like this:

We will indicate the payment amount and post the document:

Let's look at the wiring (DtKt button):

That's right:

62.R(retail buyer) 90.01.1 (revenue) 100,000 (revenue reflected)

57.03 (translations on the way) 62.R(retail buyer) 100,000 (revenue in transit, expected transfer from the acquiring bank to our current account)

According to the statement dated January 2, the money (except for the commission) was transferred to our bank account.

To reflect the receipt of money, let’s go to the just created document “Payment by payment cards” and create on its basis “Receipt to the current account”:

Please note that the program automatically allocated the bank commission (in this case, 1,000 rubles):

And she attributed it to other expenses (account 91.02):

Let’s go through the document and look at the postings (DtKt button):

That's right:

51 (our current account) 57.03 (transfers in transit) 99,000 (payment minus commission credited to our account)

91.02 (other expenses) 57.03 (transfers in transit) 1,000 (acquiring fee costs)

By the way, if the proceeds were not retail (62.R), but a regular payment from the buyer (a specific counterparty) - we simply should have selected “Payment from the buyer” as the type of transaction and then everywhere instead of 62.R 62.01 would appear indicating the selected by us the buyer (counterparty).

That's all

By the way, for new lessons...

Sincerely, Vladimir Milkin(teacher

Acquiring is a way to pay for goods using a bank card. The organization enters into an acquiring agreement with the bank. According to it, the company is given the opportunity to take payments from its customers using bank cards. The acquiring bank provides the necessary equipment to ensure payment acceptance. These are so-called POS terminals, through which information on plastic cards is read and transmitted to the bank. After the shift is closed, a report is generated, on the basis of which it is necessary to enter data as acquiring in 1C 8.3 Accounting.

Using acquiring

The conditions for transferring data from company terminals vary, depending on the financial organization itself and the number of transactions that will take place through them. If the company does not have enough one device to operate, you can request the required number. Basically, the bank meets and provides the client with the necessary terminals. Each of them is associated with a common account and all the money goes directly to it, unless other conditions are specified in the agreement.

There is a fee for using an acquiring bank. Basically, this is a percentage of payment amounts that were transferred to the organization’s account using POS terminals. To calculate the commission, banks collect information about the company for a general understanding of the approximate number of transactions and amounts that will be carried out. It includes data about the area of ​​activity of the organization, its turnover and the region in which it is located.

Trading companies using POS terminals have advantages over those who use exclusively cash payment methods. Among these:

• Increased sales volume associated with attracting new customers;
• Reducing the cost of attracting collectors;
• Enhanced protection against counterfeiters;
• Provision of special preferential programs for account maintenance from the acquiring bank.

When paying by card, the buyer transfers money from his own account, which is debited instantly, but the seller does not receive the money immediately. Therefore, there is no need to conduct sales at the same moment, this will lead to overload of the system. While the shift at the terminal is open, all amounts transferred to pay for goods to the company are recorded in it. Thus, the debt of the bank that serves the organization to it is formed.

These funds are accounted for in account 57.03 “Sales by payment cards”. It is there that the funds will be accumulated and only after the bank statement is completed, the required amount will be credited to the company’s current account.

According to the instructions applied to the Chart of Accounts in accounting, proceeds received from clients are deposited into the cash desk of the credit institution. But before they are enrolled for their intended purpose, some time will pass, refer to account 57 “Transfers in transit.” It is used to account for funds received from clients for goods transferred to them, payment for which was made using a bank card. For convenience, the programmers of 1C: Accounting 8 edition 3.0 created a subaccount 57.03 “Sales by payment cards”. With its help, all bank card transactions are summarized into one document that is convenient to view. After this procedure, the buyer picks up the goods and now it is necessary to carry out acquiring in 1C 8.3 Accounting.

The main feature of working with plastic cards is that the money is transferred to the seller’s current account not from the buyer directly, but from the acquiring bank, so the funds do not arrive at the same moment when payment for the goods occurs.

Before choosing an acquiring bank, you need to check under what conditions POS terminals are provided, otherwise after a month it may turn out that they are turned off, for example, due to the fact that the organization itself must handle the payment for SIM cards.

The procedure for entering data into the program

To record acquiring transactions, the user needs to connect the appropriate functionality in the program. Its settings are located in the “Main” section, on the “Bank and cash desk” tab.

Having gone to the “Bank and Cash Desk” tab, you need to check the box next to the “Payment Cards” item; if it is not highlighted and is gray, it means that this functionality is enabled in the program by default and is already working.

When you connect this functionality, it becomes possible to pay for goods and services by clients with bank cards and on account of a bank loan.

First of all, the sale of sold products is formalized. This can be either wholesale or retail sales. Basically, retail stores record products sold at the close of the trading shift, although this can be done at any other time. When downloading data on sold products, a “Retail Sales Report” is generated and information on how the payment was made is downloaded. At this point, payments by cash and bank cards are separated.

To reflect the fact of sales of goods or services provided in 1C 8.3 Accounting, it is necessary to create a document “Sales (acts, invoices)”.

Formation of a document for the sale of services and goods in the 1C program

To create a document, go to the “Sales” menu, open the “Sales (acts, invoices)” tab, and a list of documents is displayed. At the top is the “Sales” button, click on it and select “Goods, services, commission”.

After this, a document will be created that needs to be filled out.

The number in the document is entered automatically; the default date is today, but it can be changed to the required one. The fields in the document header are filled in manually:

• Sales organization;
• Counterparty;
• Warehouse.

After this, you can proceed to compiling a table. There are several types of filling this part. If there are not many products, then through the “Add” button, all information will be filled in line by line. In this case, the balance of goods in the warehouse will not be shown; if you enter a larger number of sold units of products, the program will generate an error and will not post the file.

It is more convenient to use the “Selection” button. After clicking it, the “Item Selection” window will open, in which you can immediately see the remaining goods in the warehouse.

In the field on the right, select the required product and enter the quantity sold, and you can immediately see the balance in the warehouse. If the quantity exceeds the remainder, then the balances were displayed incorrectly and need to be corrected. The selected items will be reflected below; if all the necessary products are selected, click the “Move to document” button. This option will take less time, since almost all data is entered automatically.

After completing these procedures, you can post the document and close it.

We enter payment by payment card in 1C 8.3

Based on the created document, payment is made in the 1 C acquiring program. The payment document will be created using the sales document. In this case, the main details will be filled in automatically by the program, since they were already entered in the previous paragraph.

Select the required document, click “Create based on” and then “Payment card transaction”. A document will be generated to create the payment. Here you will need to specify the “Type of payment”.

The following lines will already be filled in the window that opens:

• The type of transaction, by default, will be marked “Payment from the buyer”;
• Organization;
• Counterparty.

The program does not provide for the automatic creation of a payment type, since organizations themselves choose how they will work. Therefore, you need to create a new one, to do this, click on the line and click on “Create”, underlined in blue.

In the “Payment method” line, select “Payment card” and name it MasterCard, it is not necessary to put exactly this name, the main thing is that it is convenient to use it later. Then enter the name of the organization and bank information. In the “Agreement” field, enter the completed agreement with the bank or create a new one. The account is indicated on 57.03 and the size of the bank commission is selected, which was indicated when concluding the agreement. Click “Swipe and close”.

This form is also suitable for creating other types of payments. After the “Type of payment” column has been filled in, you can post the document.

After completion, acquiring transactions will be generated, which can be viewed by clicking on the button with the letters “Dt Kt”. The document will reflect:

• Accounts used when working with acquiring;
• Number and date of the agreement with the acquiring bank;
• Transaction amount.

Since no cash was received from the buyer, they are transferred to a bank account, there is no need to create a “cash receipt order” document.

The buyer does not always have the opportunity to pay for the purchase in full in cash or by card; in this case, a mixed payment occurs. A certain amount of money is deposited in cash and the rest is paid by plastic card. In this case, the amount of money that was deposited in cash is issued through the “Cash Receipt Order”, and the remaining amount according to the instructions presented above.

Funds from purchases are transferred by the bank the next day after the end of the shift. Moreover, it happens that not the entire amount goes to the organization’s bank account immediately. In some financial organizations, the shift is divided, for example, until 22.00 and arrives in the morning to the account, and the rest of the amount every other day. In addition, the bank immediately removes the commission, which can be seen when receiving bank statements.

Sales using acquiring provides each organization with increased competitiveness and increases trade turnover by attracting buyers who prefer to use bank cards.

The use of plastic cards in various service areas is a direction that continues to expand and develop with everyone. Paying for purchases non-cash using a payment card is a convenient and fast procedure. This payment system is used today by the majority of the population, and therefore the accounting department needs to process not only cash transactions, but also transactions for payments made by bank transfer. In this article we will look at the features of acquiring transactions in the 1C: Accounting 8 edition 3.0 program

Acquiring is the acceptance of payment cards for payment. The acquirer is the bank; it performs all operations related to interaction with card service points. Payment can also be made through a terminal or via the Internet using a special web interface.

To be able to carry out acquiring operations, the organization enters into an agreement with the bank, which specifies all the conditions, as well as the percentage of the bank’s commission. The acquirer transfers funds to the organization's current account minus this bank commission.

Let's look at one example where payment is made through a payment terminal using a bank card and how this operation is reflected in the 1C Accounting 8 edition 3 program.

The Voskhod organization applies the general taxation regime and PBU 18/02 “Calculation of corporate income tax.” This enterprise is a VAT (value added tax) payer and operates in the wholesale and retail trade of goods.

According to the established accounting policy of the organization, retail goods are accounted for in accounting at the cost of purchase. Sold goods are paid for through a payment terminal using a bank card. The funds deposited as payment for goods are credited to the bank account of the Voskhod organization the next day, minus the amount of the bank commission. The commission amount, according to the agreement concluded with the acquiring bank, is 2%.

Let’s imagine that a certain organization purchased goods worth 59 thousand rubles from the Rassvet enterprise, incl. VAT 18% (9,000 rubles). Payment was made via a corporate payment card. We need to reflect this business transaction in the 1C Accounting 8 edition 3.0 program.

• Sales of products are documented in the document “Sales of goods and services” with the operation “Goods”. In the “header” of this document we should indicate the name of the purchasing company and the agreement with it
• Next, in the tabular part of the document, we indicate all goods sold, their quantity and cost.
• At the very bottom of the documents we indicate the invoice issued to the buyer
• We carry out the document

When recording a document in accounting, in accordance with the established income tax, the cost of products sold will be written off from the credit of accounting account 41.01 “Goods in warehouses” to the debit of account 90.02.1 “Cost of sales for activities with the main tax system.” Revenue from activities with the main taxation system will be calculated, and debt will be accrued in the debit of account 62.01 “Settlements with buyers and customers.” At the same time, VAT is charged in accounting (Dt 90.03 - Kt 68.02) and an entry is created in the sales book. An example of working with the document “Sales of goods and services”

In accordance with the Instructions for the application of the Chart of Accounts, all funds received from the sale of goods and deposited in savings banks, cash offices of credit organizations or in the cash registers of post offices to the organization's current account, but not yet credited, must be accounted for in account 57 “Transfers to paths." The same account is used to record the money that is deposited as payment for the purchase of goods using payment cards. For the convenience of making payments and summarizing information on the flow of funds under the acquiring agreement in the program “1C: Accounting 8 ed. 3.0" subaccount 57.03 "Sales by payment cards" was added to account 57.

After the buyer makes a payment via a payment card, the “Payment by payment card” document is used with the transaction type “Payment from the buyer”. Another type of transaction, “Retail Revenue,” is used to reflect trade and retail revenue from bank cards at non-automated retail outlets. In the example given, it is more convenient to create this document using an implementation document.

The next step is to fill in the “Type of payment” details in the document. Here you should indicate your payment card (located in the directory “Types of payment for an organization”). In the directory element, we set the payment type by entering data on the payment card (its name), indicate the acquiring bank, the agreement with it, settlement account 57.03 and the percentage of the bank commission specified in the acquiring agreement

Please note that if the “Payment by payment card” document was created based on the sales document, all other details will be filled in automatically. After the document has been posted, customer receivables are written off from the credit of account 62.01 to the debit of account 57.03 “Sales by payment cards”

Funds deposited from the payment card will be transferred by the bank to the organization's current account the next day, taking into account the established commission. When receiving a Bank Statement, this transaction should be reflected. To do this, the program provides a document “Receipt to the current account”, which will need to be carried out with the type of operation “Receipts from sales on payment cards and bank loans”. It can be generated on the basis of the document “Payment by payment card”. This option is convenient because in this case the document is filled out automatically taking into account the calculation of the payment amount and the amount of the bank commission.

Data such as the payment amount, settlement account, bank commission and acquiring agreement are indicated on the “Payment Description” tab.

The cost account with its analytics is indicated on the “Accounting for Bank Services” tab.

Payment for bank services (bank commission) is classified as “other expenses” of the organization and is taken into account in accounting in account 91.02 “Other expenses”. Regarding profit taxation, in accordance with paragraphs. 15 clause 1 art. 265 of the Tax Code of the Russian Federation, they are also non-operating expenses.

For the analysis of account 91.02, the item of other income and expenses with the type “Expenses for banking services” is used. Please note that the “Accepted for tax accounting” checkbox must be checked.

After posting the document “Receipt to the current account” in the debit of account 51 “Settlement accounts”, the amount of money received for the purchase of goods will be capitalized, taking into account the bank commission, which will be recognized as expenses in the debit of account 91.02 in accounting and tax accounting, and account 57.03 will be closed. This completes all the required operations in this example in the program.

Let's give another example.

The Voskhod organization also sells its products through its own retail store. Let’s say that on June 17, 2014, the store sold goods worth 23,600 rubles. including VAT 18% (3,600 rubles), of which 11,800 rubles. including VAT (RUB 1,800) were paid by credit card.

In order to document retail sales transactions in the program, you will need the “Retail Sales Report” document. On the “Products” tab, you need to indicate which goods (or services) were sold, as well as their quantity and cost.

Since in our example a bank card was used for payment, we fill out the “Payment cards and bank loans” tab, where we indicate the type of payment (payment card) and the amounts paid through them

After posting the document in tax and accounting, the cost of goods sold will be written off from the credit of accounting account 41.02 (Goods in retail trade) to the debit of account 90.02.1. In this case, revenue will be recognized in the credit of account 90.01.1, and, since the payment was made by payment cards, a debt will be accrued in the debit of account 62.R “Settlements with retail customers.” VAT is also calculated in accounting and a corresponding entry is created in the sales book.

Note that the debt, which is accrued on the debit of account 62.R, is divided into 2 parts

• The amount paid in cash is written off from the credit of account 62.R to the debit of account 50.01 “Cash of the organization”
• The amount paid by payment cards is debited from the credit of account 62.R to the debit of account 57.03 “Sales by payment cards”

Thus, through this document, all necessary actions for the sale of goods at retail, taking into account acquiring, will be carried out. Please note that this document is not reflected in the Cash Book. Therefore, based on the “Report on Retail Sales”, you need to generate a document “Cash Receipt Order” with the transaction type “Retail Revenue”. A document can be created automatically only for part of the revenue that is received at the cash desk. In this case, no postings are generated by the document.

After the bank transfers the funds withdrawn from payment cards and the Organization receives a Bank Statement, in the program you need to generate a document “Receipt to the current account” with the type of operation “Receipts from sales on payment cards and bank loans”. This document, just like in the previous example considered, is filled out manually

As noted earlier, according to paragraphs. 15 clause 1 art. 265 of the Tax Code of the Russian Federation, taking into account income tax, the organization’s expenses in the form of a bank commission established under the acquiring agreement are non-operating expenses. Figure 11 shows a fragment of “Appendix 2” to sheet 02 of the income tax return of the organization “Voskhod” for the first half of 2014 with filling out line 200 “Non-operating expenses - total”.

1C: Accounting 8

"The 1C Accounting 8 program was created to automate accounting and tax accounting, including the preparation of mandatory regulated reporting, at commercial enterprises: wholesale and retail trade, commission trade, provision of services, production, etc.

1C: Entrepreneur 8

The program "1C:Entrepreneur 8" was created for accounting and reporting by individual entrepreneurs (IP, PE, PBOLE). The program allows you to maintain a book of income and expenses and business transactions of individual entrepreneurs who are payers of personal income tax (NDFL).

1C: Enterprise 8 Licenses.

If you need to work with the 1C program on more than one computer (this can be a local network), as well as when working in one 1C database, it becomes necessary to buy 1C licenses. 1C licenses are additional protection keys for 1C programs, which are purchased separately and give the right to use on several computers.