Reflection of transactions to purchase one currency for another (conversion transactions). Reflection of transactions to purchase one currency for another (conversion transactions) How to reflect currency conversion in 1c

Purchase of foreign currency in 1C: Accounting 8.3, revision 3.0

In this lesson, we will look at how to purchase currency in 1C: Accounting 8.3, revision 3.0.

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I remind you that this is a lesson, so you can safely repeat my actions in your database (preferably a copy or a training one).

So let's get started

The organization has the right to buy currency on the domestic market of the Russian Federation only through authorized banks and only for the following purposes:

• payment to a foreign supplier for goods, works or services (import)
• payment of customs duties in foreign currency
• payment of the employee's expenses for a business trip abroad
• payment of a foreign currency loan

To do this, the organization sends an order to the bank to buy currency.

The organization must indicate at its disposal:

• what is the purpose of the currency
• documents that formalize the transaction, for the payment of which the currency is bought (for example, a contract with a foreign supplier, a loan agreement, etc.)

Working example

We need to buy $ 100 to pay the foreign supplier.

On January 1, 2016, we sent an order to the bank (in which we have two accounts - one in rubles and one in foreign currency) to purchase 100 US dollars at a rate not exceeding 75 rubles per dollar.

On the same day, the bank debits 7,500 rubles ($ 100 * 75 rubles) from our ruble account:

At the same time, in accounting, we reflect the purchase of currency in rubles at the exchange rate of the Central Bank of the Russian Federation on January 2 (it was equal to 72.9299 rubles per dollar):

The bank's commission for the purchase of currency was 100 rubles:

It would seem that everything? No.

First, we must reflect in the accounting the difference between the rate of the Central Bank of the Russian Federation (72.9299) and the rate at which our bank acquired currency for us.

If the purchase rate of our bank turned out to be lower than the rate of the central bank, then we have a non-operating income in the amount of the difference in rates multiplied by the amount of purchased currency.

If the purchase rate of our bank turned out to be higher than the rate of the central bank, then we have a non-operating expense in the amount of the difference in rates multiplied by the amount of purchased currency.

In our case, the bank's purchase rate (73 rubles) is higher than the rate of the Central Bank of the Russian Federation (72.9299), so we reflect other expenses in the amount of $ 100 * (73 - 72.9299) = 7 rubles and 1 kopeck:

Secondly, the money remaining after the purchase of the currency (minus the difference between the rates) will be returned by the bank to our ruble account 7,500 - 7,292.99 - 7.01 = 200 rubles:

Now we will issue all these operations in 1C: Accounting 8.3, revision 3.0.

Loading currency rates

We issue a write-off from a ruble account for the purchase of currency

We go to the section "Bank and cash desk" item "Bank statements":

We create a document for debiting 7,500 rubles from our ruble account to the bank for the purchase of currency:

We fill out the statement:

We carry out the document:

We process the receipt of currency to a currency account

In the same journal "Bank statements" we create a receipt for our current foreign currency account of 100 US dollars:

We fill out the statement:

We carry out the document:

We issue a refund of unspent funds for the purchase of currency

In the same journal "Bank statements" we create a document of receipt of the remaining funds on account 57 (200 rubles).

but you don’t know how to properly arrange the purchase and sale of currency in the 1C Accounting program (version 3.0) - in this case, this article will help you.

This material clearly shows how to record transactions of buying and selling currency in 1C in accordance with Russian legislation.

Accounting for currency transactions

First, we will briefly and briefly understand the procedure for accounting registration of the operations of interest to us.

According to Article 14 of Federal Law No. 173-FZ "On Currency Regulation and Currency Control", organizations can open, without restrictions, special currency accounts in authorized banks for conducting transactions in foreign currency. To account for such a currency in the chart of accounts there is a special account 52 "Currency accounts", the debit of which reflects its receipt (including purchase), and the credit - write-off (including sale).

Accounting for currency is subject to PBU 3/2006 "Accounting for assets and liabilities, the value of which is expressed in foreign currency". The Regulation establishes the need to recalculate the value of the relevant assets into rubles at the official exchange rate. The recalculation should be carried out on the date of the foreign exchange transaction, as well as on the reporting date (for the purposes of preparing financial statements). In this case, there may be:

• Positive exchange rate differences: for accounting - other income (clause 7 of PBU 9/99); for tax accounting - non-operating income (article 250 of the Tax Code of the Russian Federation);
• Negative exchange rate differences: for accounting - other expenses (paragraph 11 of PBU 10/99); for tax accounting - non-operating expenses (article 265 of the Tax Code of the Russian Federation).

It should also be noted that when selling currency, ruble receipts from this operation are qualified as other income (account 91.1), and the corresponding disposal - as other expenses (account 91.2).

Presetting the program 1C 8.3 Accounting

If the transfer of funds between the foreign currency and settlement bank accounts does not take place within one day, then you should use the intermediate account of the chart of accounts 57 "Transfers in transit", otherwise account 76.09 "Other settlements with different debtors and creditors" can be used.

In our example, we will follow the first path, so we need to check if the account 57 is connected for the organization in the 1C Accounting 8.3 program. To do this, open the list of accounting policies of organizations. General section - the Settings command group - the Accounting policy command:

Then we will open the current accounting policy for editing (corresponding to the required organization and period):

In addition, we will make sure that the possibility of maintaining is established in the Accounting Department of the 1C 8.3 company. For our release of the 1C Accounting 8.3 configuration, the corresponding flag "Calculations in currency and USD" located on the Calculations tab. It is possible that in your version of the configuration the setting may be on another tab, it should be found in the form "Program functionality":

You can open the form as follows: section Main - command group Settings - command Functionality:

Set in the active state the flag "Calculations in currency and USD" makes available to the user in the chart of accounts currency accounts, and also allows you to select the foreign currency of the calculation in the created contracts with counterparties:

Since in the example we will work with foreign currency and convert to the ruble equivalent, we need to store and periodically update the list of exchange rates for different dates in 1C 8.3. The 1C Accounting program allows you to automatically download the required exchange rates for the required period. This is done as follows:

• Let's open the list of currencies. References section - Buy and Sell command group - Currencies command:

• On the form that opens, click the Download currency rates button, then in the window that appears, select the currency and set the download period, then click Download:

Buying currency in 1C 8.3 using the example of postings

Consider the following example of buying currency in 1C 8.3:

10.06.2016 the organization buys through an authorized credit institution EUR 10,000.00 at the market currency purchase price of RUB 74.00 / EUR. The official euro exchange rate set by the Central Bank of Russia on the date (June 11, 2016 - the day the money was deposited into the foreign currency bank account) of the transaction is 73.1909 rubles / euro.

First of all, we will issue in 1C Enterprise Accounting 3.0 the transfer of funds from the current account for the purchase of foreign currency. Since the final transfer will take place not on the same day (June 10, 2016), but on the next day (June 11, 2016), we will use the transit account 57 “Transfers in transit”, the result will be the following:

• Debit 57.02 - Credit 51.

So, for this we will create a document Write-off from the current account. Section Bank and cash desk - group of commands Bank - command Bank statements. In the form that opens, press the Write-off command:

To begin with, you should select the appropriate type of operation - in our case it will be "Other settlements with counterparties". Further, in addition to the main standard details, account 57.02 “Acquisition of foreign currency” is indicated in the field of the tabular section of the Settlement account, and the corresponding analytics is also filled in in the form of an agreement with a counterparty and an item of cash flow. Please note that the type of contract must be in the value "Other", and in the "Price in" variable in the Calculations section, rubles are indicated.

At the output, we get the expected wiring:

According to the terms of the problem, the purchased currency is credited to the foreign currency account on the next day, 06/11/2016:

• Debit 52 - Credit 57.02: reflected the purchased foreign currency (EUR 10,000.00) valued in rubles at the exchange rate of the Bank of Russia (as of June 11, 2016) (EUR 10,000.00 * RUB 73,1909 / EUR + 731,909.00 rub.).
• Debit 91.02 - Credit 57.02: the other expenses include the exchange rate difference (between the negotiated selling rate and the official rate).

Now you need to enter the document Receipt to the current account. Section Bank and cash desk - group of commands Bank - command Bank statements. In the form that opens, press the command Receipt.

Here we act similarly to the procedure for filling out the previous document 1C Accounting 3.0. To begin with, you should choose the appropriate type of operation - in our case, "Purchase of foreign currency". Further, in addition to the main standard details, the tabular section indicates the settlement account - 57.02, and the corresponding analytics is also filled in in the form of an agreement and an item of cash flow.

Note a number of the following salient points:

• In the requisite Accounting account, select account 52 (it will appear in the debit of the transaction);
• In the Bank account requisite, select a specially established foreign currency bank account, in turn, the Account Currency requisite of which is set to EUR (ie Euro);
• In the Bank rate field of the tabular section, indicate the currency purchase rate from the bank under the agreement;
• By checking the box "Reflect the difference in the exchange rate in the composition of expenses", we achieve the calculation and recognition of the exchange rate difference as other expenses (income). The above checkbox can be removed, then you must independently take into account the exchange rate difference by making a manual posting through the Operation document. Section Operations - group of commands Accounting - command Operations entered manually;
• If necessary, you can independently indicate the rate of the Central Bank of the Russian Federation. By default, it is automatically "picked up" from previously loaded courses in accordance with the date of the document:

At the exit, we get the expected posting, reflecting the transfer of funds to:

To check the movements on accounts 52 and 57.02 "Acquisition of foreign currency", we will generate balance sheets for them. Section Reports - group of commands Standard reports - command Balance sheet by account.

As you can see, the turnovers and account balances correspond to the conducted business transactions:

Selling currency in 1C 8.3 for example

We continue the example, where we will consider step by step how to sell currency in 1C 8.3:

06/15/2016 the organization decides to sell (at the exchange rate of 73 rubles / euro) the 3,000.00 euros in its foreign currency account, about which a corresponding order was given to the bank. Funds from the sale of foreign currency were transferred to the settlement account of the organization on June 16, 2016.

At the first stage, we write off funds from a foreign currency account for the sale of foreign currency. Since crediting to a bank current account takes place the next day, we use account 57:

• Debit 57.22 - Credit 52.

Create a document Write-off from the current account:

• Operation type - Other settlements with counterparties;
• Accounting account - 52, that is, we indicate the currency account from which the foreign currency is debited for sale;
• The field Agreement of the tabular part of the document - create in 1C Accounting and enter data on the agreement with the bank, according to which the sale of foreign currency is carried out (in the "Price in" variable in the "Calculations" section, in our case, we indicate EURO, ie Euro);
• The field of the Settlement account of the tabular section of the document is 57.22, that is, we indicate a special transit account Sale of foreign currency:

By clicking the Show transactions and other document movements button (see the figure above), you can view transactions created from the sale of currency in 1C 8.3:

Since the euro exchange rate has increased compared to the time of the last ruble valuation of foreign currency ((74.3174 - 73.1909) * 10,000.00), as a result of the recalculation, we obtain a positive exchange rate difference, recognized as other income and accounted for on account 91.01 in the amount RUB 11,265.00

At the second stage, we register the proceeds from the sale of foreign currency received on the next day to the current bank account, for which 1C Accounting 3.0 serves as the document Receipt to the current account with the operation type Receipt from the sale of foreign currency:

The nuances of filling:

• The field Calculation rate of the tabular section of the document - indicates the rate at which the bank acquired foreign currency from the organization;
• The field of the Central Bank of the Russian Federation of the tabular section of the document is filled in automatically based on the previously loaded exchange rates (see above).

After filling out and posting the document, we will proceed to view the transactions made by it:

As you can see

• The first posting was registered, as a result of which, in our case, a negative exchange rate difference in the amount of 1,119.90 rubles was formed, attributed from the credit of account 57.22 to other expenses. (3,000.00 * (73.9441 - 74.3174)).
• The next entry in the order registered income from the sale of foreign currency at the bank's contractual rate in the amount of 219,000.00 (3,000.00 * 73).
• Then there is a posting reflecting the write-off of the sold currency to other expenses (D-t 91.02) in the amount of 221,832.30 (3,000.00 * 73.9441; at the official rate of the Bank of Russia on the date of the currency transaction).
• Further, it is registered in accordance with paragraphs. 6 p. 1 of Art. 265 of the Tax Code of the Russian Federation, the tax constant difference resulting from the deviation of the actual selling rate of foreign currency from the official one. As a result, all three registered constant differences "offset" each other, that is, give a zero balance.
• The last two transactions register non-operating expenses and income not taken into account for tax purposes on off-balance sheet accounts - this is auxiliary information that accompanies the routine operations of the month-end closing.

To check the movements on accounts 52 and 57.22 "Foreign currency sales", we will generate balance sheets for them:

This article describes the methodology for setting up the "Trade Management, rev. 11" application solution for keeping records of the purchase of goods by import from a foreign supplier with payment through the organization's foreign currency account.

In particular, consider:

Applicability

The article was written for the edition of 1C: Trade Management - 11.1. If you are using this edition, great - read the article and implement the discussed functionality.

If you use (or plan to implement) the current version of UT 11, then its functionality and interface will differ slightly, but the bank document still has a currency conversion operation.

The most noticeable difference between UT 11.3 / 11.4 and 11.1 revision is the Taxi interface. Therefore, in order to master the material of the article, reproduce the presented example on your base of UT 11. Thus, you will consolidate the material with practice :)

Formulation of the problem

The organization is engaged in the purchase of goods from a representative of a foreign company. Payment is made from the organization's foreign currency account to the supplier's foreign currency account.

Configure the system, reflect currency conversion, payment to the supplier.

Solution

1. System setup:

Set the flag in the Administration - Organizations and funds section:

• For more information, see Currencies - Multiple currencies.
• For more information, see Cash - Multiple bank accounts.

Let's create a new nomenclature for working with imported goods - indicate Nomenclature type with type Product, we indicate the working name - Vacuum cleaner Bosh, we indicate the flag Keep records of GTE for the possibility of entering CCD numbers, unit of measure - pcs.

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3. Working with currency

In the section NSI - Currencies by the button Pick up from the classifier, we search for the required currency and add it to the list of currencies used.

By button Download Currency Rates we carry out the download for the specified period.

In the section Stocks and purchases - Suppliers, we create a new supplier with the help of an assistant, indicate the name, identification data of the partner, indicate that the legal entity does not operate in the Russian Federation.

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In the second step, be sure to set the flag Provider... We will open a bank account later.

5. Clearance of goods receipt

In the section Inventories and purchases - Receipt documents, create a new document Receipt of goods, fill in the header, on the bookmark Additionally indicate the currency USD, flag Price includes VAT.

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In the tabular section Goods choose the range of Vacuum cleaner Bosh in the amount of 10 pcs. at the price of 750, in the column GTE number we indicate the CCD and the country, having previously created them.

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We carry out the document.

6. Bank accounts

Let's create a bank account of the organization in US dollars. To do this, in the section NSI - Bank accounts of organizations, add a new account. If there is no such section, check the settings Multiple bank accounts(item 1). We indicate the organization, account number, bank data (in our example, the bank is not specified).

7. Counterparty Bank

The bank converts the currency, so first, let's create a new counterparty with the name Bank and create two bank accounts with him - one ruble, the second dollar.

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8. Currency conversion

To pay the supplier, it is necessary to convert the currency from rubles from the ruble account to dollars and place them on the foreign currency account. The currency is converted by the bank. First, we transfer the required amount from the organization's ruble account to the bank's ruble account, and then the bank transfers the amount in foreign currency from its foreign currency account to the organization's foreign currency account.

In the Finance section - Write off non-cash cashless funds, create a document Write off non-cash funds with the operation Currency conversion.

On the left side in the header, select the organization's ruble account, below, select the currency - USD. The course is automatically substituted. Now you can enter the amount in rubles to get a value equal to 7500USD (from the receipt document). You can use a calculator to calculate.

On the right side, we indicate the Counterparty - the Bank, the Beneficiary's account is the bank's ruble account, the Beneficiary is the organization's foreign currency account.

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If the bank's rate differs from the rate of the Central Bank of the Russian Federation, then you can enter the rate value in the appropriate field.

In this example, we assume that the bank does not charge a commission. If there is a bank commission, then the bank creates a bank order and writes off the commission value from the organization's ruble account.

Based on the document, you can create statement (if it was not created on this day) or add to statement current document.

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Now you need to formalize the receipt of currency to the foreign exchange account of the organization. This operation is documented Receipt of non-cash DC with the type of operation Currency conversion... (Sometimes some people mistakenly put the transaction type Other receipt).

This document can also be drawn up on the basis of the document Writing off non-cash DS.

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After the document Receipt of non-cash DC it is necessary to add this document to the statement, which can be easily done using the mechanism of creation on the basis.

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In this example, we create all documents manually, however, in real conditions, organizations use unloading from the client's bank and documents Receipt of non-cash DC, statements are created automatically by processing (section Finance - Exchange with the bank).

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In this case, in the bank account card, you must set the flag Data exchange in use and configure the client-bank program.

To check the correctness of the currency conversion operation, we will use the reports from the Finance - Finance reports:

Currency conversion control.

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The report shows that the conversion has been made from rubles to dollars, showing the amount in rubles and the amount in currency.

You can see the current state of accounts using the report Non-cash funds(or Flow of funds).

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The report shows that the amount of 7,500 USD was transferred to the organization's foreign currency account, and the amount in rubles was debited from the ruble account.

9. Settlements with suppliers

Mutual settlements with suppliers can be viewed from the counterparty card (Supplier) or using a report

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Or a report Accounts payable status which can be drilled down to documents by setting the flag By settlement objects.

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To pay off the debt, create a document with the operation type Payment to the supplier... It is convenient to create this document on the basis of the document - then some of the details will already be filled in automatically.

If you create a document from the section Finance - Write-off of non-cash AC, then you need to fill in the details yourself. In this case, the amount of the document can be left blank - it will be filled in automatically when selecting settlement documents. To do this, you need to fill in the organization, Account - the foreign currency account of the organization, the Counterparty and its foreign currency account. In our example, a business partner account has not yet been created, so we will create it from the account selection form. In the new account, we will indicate its number, the USD currency was substituted automatically. It is also convenient to fill in the Presentation field with a clear name (in our example, we added the name of the organization). Since there is only one account, its number is not needed in the name of the account.

After the document is posted, it must be added to the statement, for which we will select Create on the basis - Statement of the current account.

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Let's check that mutual settlements with the supplier are closed - we will generate reports already known to us, for example Statement of settlements with partners.

10. Close of the month

We will carry out operations to close the month - Section Finance - Closing the month.

Among the regulatory documents we see the document Revaluation of foreign exchange funds. This document reflects the difference in exchange rates on the day of receipt of goods from the supplier and the day of payment. As a result of the exchange rate differences, exchange rate differences appear, which generate income or expense.

St. Petersburg, 2013

Registration of the foreign currency sale operation in the "1C: Accounting 8 for Kazakhstan" configuration occurs in stages. To reflect this transaction, you must first write off foreign currency from the organization's foreign currency account, and then credit it to its account in national currency.

When registering transactions with foreign currency, it is necessary to remember the relevance of the market exchange rate at the date of the transaction. You can check the relevance of the market rate and, if necessary, download it in the reference book Currencies(chapter Bank and cash desk - Reference books and settings - Currencies).

Documents are used to write off foreign currency Payment order (withdrawal of funds) or with the type of operation Other cash write-offs... When writing off, it is necessary in the column Bank account specify the currency account from which the currency will be debited. In the graph Sum- indicate the amount of the sold currency. Since operations related to the conversion of foreign currency are made out using the accounts of the subsection Cash in transit, then in case of selling currency it is recommended to use account 1022 "Currency conversion".

If there were no balances in foreign currency on the foreign currency account of the organization on the day of conversion, or in the information register for account 1030 The method of recognizing the exchange rate difference is indicated Regularly, then in the document for writing off the currency, a transaction Dt 1022 Kt 1030 will be generated.

If there were balances on the currency account on the day of conversion, and in the accounting policy settings in the information register Accounts with special revaluation procedure account 1030 has a method for recognizing exchange rate differences by operations or on account 1030 there are no entries in this register, then the exchange rate difference will be automatically calculated in the document.

Example

As of October 12, 2015, the Lakomka trading house purchased 2,000 euros at the rate of 310.71 tenge. When writing off the currency on October 13, 2015, when the market rate was 312.87 tenge, the balance of the enterprise was 2,000 euros at the acquisition rate.

When posting a currency write-off document, the exchange rate difference should be automatically calculated for the revaluation of the currency balance on the date of the transaction (at the rate of 312.87). The exchange rate difference will be 4 320 tenge (2 000 * 312.87 - 2 000 * 310.71 = 4 320).

Crediting tenge to the company's current account is documented Payment order (receipt of funds) or Payment order (outgoing) with the type of operation Proceeds from the sale of foreign currency.

Since it is assumed that the national currency will be credited, the current account must be selected in tenge. In the graph Sum you must indicate the amount in tenge to be credited. The contract must be with a view Other in the currency that is sold, for example, in euros.

The implementation rate and market rate in the document will be automatically filled with data from the reference book Currencies on the date of conversion, so you need to manually set Implementation course corresponding to the actual selling rate of the currency.

When the document is posted, correspondence will be generated on crediting funds to the current account in tenge and a posting on profit / loss from the sale of currency.

Since the market rate as of October 13, 2015 was 312.87 tenge, and the selling rate was 312.5 tenge, the loss from the sale of currency amounted to 37 tenge (100 * 312.5 - 100 * 312.87 = 37).

I wrote how to buy currency at the bank. Further, for any accountant, the question arises of how to carry out these operations correctly. Further I will tell you how to register the purchase and sale of currency in 1C Enterprise 8.2.
First, you need to create two Contracts for the counterparty - the bank.
Let's call the first Contract "Buying Dollars". Type of contract: "Other". Settlement currency:"Rubles"
The second Agreement will be called "Selling Dollars" Type of contract: "Other". Settlement currency: "USD"

Let's start by buying currency.
Write-off from the current account

Transaction type: Other write-off.

Next Fill in the amount and debit account 57.02, counterparty - bank, Agreement - "buy dollars"

The next step is to select the receipt to the current account. Receipt type - "Purchase of foreign currency"
It is important to set the account here: 52 !!!
Choose a bank account in dollars !!!
And then put down the amount in currency and the rate, or the amount in currency and dollars. All this information is contained in the statement.

Another important nuance, you must have uploaded exchange rates for the dates of transactions. This can be done either manually, or you can configure autoloading of currency rates. Here I have already described how to make life easier for myself:

The second question is the registration of the sale of currency.

The principle is the same here. But the Agreement "Sale of Dollars" is used (settlements under this Agreement in foreign currency!)

1. Write-off from the current account - other.
Put accounting account 52, bank account in foreign currency. Account 57.22, counterparty - bank, Agreement - "Sale of dollars".
2. Receipt to the current account - receipts from the sale of foreign currency.
Accounting account - 51, bank account in rubles. Counterparty - Bank, Agreement - "Buying Dollars"
Then fill in according to the statement, the amount in currency, the rate, check the amount in rubles.

In this case, at the end of the documents, be sure to check the balance of account 57.02 and account 57.22. It should be zero. If not, look for an error. Check both documents step by step. Major mistakes:
- different dates of debiting and crediting documents
- the account is incorrectly indicated in the upper left corner
- the document of enrollment was not selected correctly

And all the same for all other currencies, respectively.