Why and how to use the auxiliary account “00. Entering opening balances Which account to enter when

First, we recall that the auxiliary account 00 is a service account. It is found only in accounting programs and intended to be introduced initial balances to the program.

When should you enter the opening balances into the program? There are only three such cases:

• the organization is new and it is necessary to enter the first accounting entries;
• the organization is already operating, but accounting is done manually (or in another automated program);
• the organization is already operating, but accounting has not been kept and account balances are unknown (accounting needs to be restored).

In the first case, you do not need to use account 00. For the introduction of all balances, simple correspondence on accounting accounts is used. But in other cases, you will need to use correspondence with an auxiliary account.

Balance account 00 "Auxiliary account" is active-passive. The basis for using this account, as for other balance accounts, is the principle double entry. That is, when entering balances on balance accounts into an automated program, a posting on two accounts must be drawn up.

Let's formulate the basic rules for using account 00:

• if the account for which initial balances are entered is active, then the balance on it is reflected in debit, and auxiliary account 00 is entered in credit and vice versa;
• if the account on which the balances are entered is active-passive, then you can write down the balance on it by debit or credit in correspondence with the auxiliary account 00;
• balances must be entered on the latest date preceding the start date of accounting. For example, if you need to start work on January 1, 2014, then the opening balances should be entered on December 31, 2013;
• account balances in correspondence with account 00 must be entered in the context of sub-accounts and analytical accounts;
• based on the results of entering the initial balances, it is necessary to form a balance sheet.

The correctness of filling in the balance sheet can be checked by checking the sum of the balances on all accounts (from 01 to 99) and on the auxiliary account 00. They must be equal.

We determine the value of assets and liabilities

To correctly generate account balances accounting it is necessary to carry out and obligations on the date of formation of the initial balances.

We evaluate the authorized capital on the basis of constituent documents and reflect the amount on the account 80 " Authorized capital". The contributions of the founders (cash, fixed assets, materials, etc.) are restored on the basis of the relevant documents and reflected in accounts 01 "Fixed assets", 50 "Cash", 10 "Materials" and so on.

Account 00 is used only in automated accounting programs and is intended for entering initial balances into the program.

Based on bank statements and cash book data, it is possible to determine the balance of funds in banks (the opening balance on accounts 51 " Settlement accounts” and 52 “Currency accounts”) and the cash desk of the organization (the opening balance on account 50 “Cash desk”). If the organization has several current accounts, then the balances on bank statements must be added up.

Indicators for credit and loan accounts 66 “Short-term loans and loans”, 67 “Long-term loans and loans” can be confirmed if reconciliation of settlements with debtors and creditors is carried out. At the same time, it is necessary to determine the data, both on the amount of the principal debt and on the amount of interest accrued at the end of 2013.

The values ​​of balances at the end of the day on December 31, 2013 and at the beginning of the day on January 1, 2014 are the same.

With the help of reconciliation acts, information about the status of settlements with counterparties is restored. For each counterparty, a receivable and accounts payable(account balances 60 "Settlements with suppliers and contractors", 62 "Settlements with buyers and customers", 76 "Settlements with various debtors and creditors").

And here is a list of documents with which it will be possible to determine the amount of receivables and payables:

Particular attention should be paid to unfinished capital investments. To form balances on account 08 “Investments in fixed assets» should raise all documents related to unfinished capital investments, sum up all costs and evaluate each unfinished object. Their value can be determined from primary documents. If, for example, the construction of the facility was entrusted to the contractor, it is necessary -, acts of work performed, to pay for their cost. If the construction was carried out on its own, then estimates, cash receipts, payrolls, invoices for the purchase and release of materials will be required.

An inventory is needed to assess the value of inventories (account 10 "Materials"), work in progress (account 20 "Main production"), finished products (account 43 " Finished products”) and other assets that have not only value, but also quantification as of January 1, 2014.

Inventory balances have their own characteristics. After all, you must first calculate the amount of raw materials, materials and goods, and then the result must be evaluated in terms of value. In a situation where the company has several homogeneous groups of goods, you can use the assessment of the average cost. And if the organization has a large range of various values, we suggest using the FIFO method to evaluate them. Recall that with this method, raw materials and materials transferred to production, as well as shipped goods, are valued at the cost of the first in terms of the time they were acquired. This means that the remaining inventory should be valued at the cost of the last purchased batches.

Please note: the method you are using must be fixed in accounting policy organizations.

In order to use the FIFO method, you need to: calculate the quantity of goods or materials of a certain type, take the last dated consignment note for which this type was purchased. If the quantity of goods and materials is less than the quantity purchased on the invoice or corresponds to it, then the balances can be valued at the value indicated in it. And if the last time it was purchased was less than what is available, then you must also take the information from the previous invoice. If the average cost method is used, then it will be necessary to add up the invoice balances in value and quantitative terms, find the average unit cost and calculate the cost of goods and materials.

After all balances are posted to the accounts, you need to calculate the debit and credit turnover on the auxiliary account 00, the difference between them should be attributed to account 84 “Retained earnings ( uncovered loss)". This procedure is mandatory.

If the amount on the credit of account 00 is greater than the amount on the debit, we make the posting:

If the amount on the credit of account 00 is less than the amount on the debit, we make the posting:

Generating initial account balances

Let's consider an example using the auxiliary account 00, we will give the documents on the basis of which entries are made on the accounts.

Here are the main entries that need to be made in accounting using the auxiliary account:

Example

Starting January 1, 2014, Stalker LLC is switching to an automated form of accounting. As of the end of 2013, the Inventory Commission carried out an inventory, which resulted in the assessment of assets and liabilities.

To enter opening account balances in new program, the accountant makes the following entries:

DEBIT 01 CREDIT 00
- 287,580 rubles. - reflected initial cost all fixed assets on the basis of acts of putting fixed assets into operation;

DEBIT 00 CREDIT 02
- 56 025 rub. – depreciation was accrued on fixed assets based on inventory cards;

DEBIT 50 CREDIT 00
- 4600 rub. - reflects the balance of funds in the cash register on the basis of the cash book;

DEBIT 51 CREDIT 00
- 982 374 rubles. - reflected the balance of funds on the current account on the basis of a bank statement;

DEBIT 10 CREDIT 00
- 50,000 rubles. - the balance of materials in the warehouse is reflected on the basis of the inventory inventory of goods and materials;

DEBIT 43 CREDIT 00
- 32,000 rubles. - the balance of finished products in the warehouse is reflected on the basis of inventory inventory inventory;

DEBIT 41 CREDIT 00
- 100,000 rubles. - the balance of goods in the warehouse is reflected on the basis of inventory inventory inventory;

DEBIT 62 CREDIT 00
- 5100 rub. - reflected receivables for goods sold to buyers on the basis of an act of inventory of settlements with buyers;

DEBIT 00 CREDIT 60
- 41 800 rubles. - reflects accounts payable for goods received from the supplier on the basis of the act of inventory of settlements with suppliers;

DEBIT 00 CREDIT 70
- 83,000 rubles. - reflects accounts payable to employees for the payment of wages on the basis of payroll;

DEBIT 00 CREDIT 69
- 27,000 rubles. - accounts payable to off-budget funds are reflected on the basis of calculation in form No. RSV-1 and calculation in form No. 4-FSS;

DEBIT 00 CREDIT 68
- 3800 rub. - reflects the debt to the budget for taxes and fees on the basis of the act of reconciliation.

Now we need to define financial results LLC "Stalker" - retained earnings or uncovered loss.

The credit turnover on account 00 is 1,461,654 rubles (287,580 + 4600 + 982,374 + 50,000 + 32,000 + 100,000 + 5100).

The debit turnover on account 00 is 1,051,625 rubles (800,000 + 40,000 + 56,025 + 41,800 + 83,000 + 27,000 + 3800).

In this case, the financial result is retained earnings, which will amount to 410,029 rubles (1,461,654 - 1,051,625) and will be reflected in the posting:

What errors occur when entering initial balances?

Error when entering balances for fixed assets

For example, the initial cost of a fixed asset is 900,000 rubles, and its depreciation is 200,000 rubles.

The accountant reflected the residual value of 700,000 rubles with the following posting:

But on account 02 “OS depreciation”, the accountant did not reflect anything.

How right? The balance reflects residual value OS.

The accountant needs to make two entries:

DEBIT 00 CREDIT 02
- 200,000 rubles. - reflects the accrued depreciation of fixed assets.

Error when entering cost account balances

For example, an accountant needed to enter the balance of account 20 "Fixed assets" in the amount of 78,005 rubles. When entering the initial balances, the following posting was made:

How right? Each account for entering opening balances must correspond only with account 00. The accountant needs to make the following entry:

Error: entry of opening balances is completed, and the balance sheet does not "converge"

How right? The last posting when entering opening balances is the posting:

T. V. Lesina,accountant, for the magazine "Practical Accounting"

Have a question?

"Practical Accounting" is an accounting journal that will simplify your work and help you keep your accounting records without errors. Get a guaranteed expert answer to your questions, as well as

- a modern accounting tool that allows you to register a variety of transactions, including such as receipt of money to a bank account or write-off from it.

First of all, you need to fill in the details of the current account (or several accounts) of our organization. To do this, use the tab " bank accounts» in the form of information about the organization:

Also, the settlement accounts of counterparties who will transfer money to us and to whom we will transfer must be filled. They can be filled in the directory "" or directly in bank documents programs.

As a rule, modern banking transactions are carried out via an Internet connection using programs such as "Bank-client". At the same time, ready-made bank statements are loaded into the 1C database. In 1C, you only need to fill out payment orders. However, the program allows you to create documents banking operations and manually.

Consider how the write-off and receipt of money through the bank looks like in 1C: Accounting.

Write-off of funds from the current account in 1C 8.3

1. Usually, the document is filled out first Payment order". He doesn't accounting entries, but serves to transfer to the bank information that it is necessary to make a transfer from our bank current account to the recipient's account. To view or create a payment order, you need to go to the menu section "Bank and cash desk" (Bank - Payment orders).

The image shows that the document has the "Type of operation" field. The details and holding of the document itself depend on the choice of value in it. By default, the type "Payment to the supplier" is automatically set, if necessary, you can select another one.

AT payment order such data as the recipient (contractor) and his account, type and priority of payment, amount and purpose of payment should be indicated. If there are several organizations or several settlement accounts, you should select the organization and its account. For types of transactions that reflect settlements with counterparties, indicate the contract and the VAT rate.

Please note that the type of contract must match the type of operation:

• for "Payment to the supplier" you need an agreement "With the supplier";
• for "Return to the buyer" - "With the buyer".

The "Payment ID" field is used to specify the UIN, if necessary. If the program is set up for accounting, then in the payment order (as in all "monetary" documents) there will be a field "DDS Article", which must also be filled in.

Get 267 1C video lessons for free:

In the document, the details of the organization and counterparty are displayed as links; by clicking on these links, you can edit the details. In addition, using the "Settings" button, you can configure the display of the name and KPP of the counterparty and organization, payment purpose, month, amount.

At the bottom of the document there is a flag "Paid". It is not recommended to set it manually, this flag is set automatically when registering payment in the program. The payment order is posted and saved in the journal. An unpaid "payment" can be identified by the absence of a payment mark:

After filling, the payment order is transmitted electronically or in printed form to the bank. In 1C, electronic exchange with the bank is possible directly from the program, but this requires preliminary configuration, which is performed by a specialist.

1. After the payment of the order has passed through the bank, the document “ Write-off from current account". When executed, this document is created automatically after the data is loaded from the bank. Otherwise, you must enter it manually. The most convenient way to do this is from the payment order for which we want to reflect the payment: you need to open the "payment" and click on the link "Enter the debit document from the current account" in it.

A new document "Debit from the current account" will be automatically created, completely filled out on the basis of our payment order. However, all details are subject to change.

The accounting account is filled by default - this is the accounting account for the funds held on the settlement accounts of the organization.

The account of settlements with the counterparty and the account of advances are set automatically based on the type of operation. During the posting of the document, the program itself will decide whether this payment is an advance payment (after analyzing the calculations under the contract), and will make the appropriate posting.

The "Debt Repayment" attribute determines the algorithm for analyzing settlements with a counterparty. If instead of "Automatic" you select "By document", then you will need to select a settlement document.

When posting, accounting is posted to write off funds from the current account according to the type of document operation and settings.

After the “Debit from the current account” has been carried out, the “Paid” flag is automatically set in the original payment order and a link to the debit document appears:

A note about payment also appears in the journal of payment orders.

The entered write-off document from the current account is saved in the journal, which is available through the "Bank and cash desk" section (Bank - Bank statements).

The program allows you to enter "Write-off from the account" and directly in the journal of bank statements using the "- Write-off" button without first issuing a payment order.

Receipt of funds to the current account

To register this operation in 1C 8.3, the document “Receipt to the current account” is used. As a rule, he ready-made is loaded into the program when exchanging with the bank. Manual entry of the document is available from the same journal "Bank statements" by clicking the "+ Receipt" button.

Just like the write-off document, “Receipt to the current account” has the “Type of operation” field, the details and parameters of the document depend on filling it out. The rest of the data is also similar to the write-off document: accounting account, counterparty (in this case, it is the payer), amount and purpose of payment, and also, depending on the type of document operation and settings, contract, VAT rate, settlement accounts,. If the document reflects payment from the buyer on a previously issued invoice, then it can be selected in the "Invoice for payment" field.

For novice users of 1C Accounting, especially if they are new to accounting, the operation of entering initial balances in information base 1C Enterprise often causes difficulties. Therefore, now we will deal with you, what is the input of initial balances and why is this operation needed at all. I also recommend that you familiarize yourself with the description of typical errors when working in the program.

Even now, there are still people who do bookkeeping on paper. When a company switches to 1C Accounting, it is required, but this operation turns out to be unfamiliar. Why is this happening?

The thing is that the operation of entering the initial balances actually has nothing to do with accounting. That is why people who are unfamiliar with record keeping in computer program. You can learn how to do bookkeeping yourself.

Entering opening balances is a purely technical auxiliary operation. Its purpose is to transfer the state of the company to the 1C program at the time of the start of accounting in the program.

I'll give you an example. Suppose there is a certain company (LLC or sole proprietorship) established in 2010. From the moment the company was founded, accounting was kept on paper or in some program. Since the enterprise is economic activity, then various documents, reports and so on accumulate. There are also goods, products in warehouses, cash at the bank and at the cash desk. Someone owes the company for the delivered goods, and also has. Etc...

Suppose, from January 1, 2015, it was decided to keep accounting in 1C Accounting. Installed the program, created a database. However, there is nothing in the new database yet; the program still "does not know" anything about the previous activities of the company. So here it is entering the initial balances is the transfer of data to the new 1C Accounting information base.

Of course, not all data is required to migrate. It is not at all necessary to drive all documents of the company into 1C Accounting again, starting from the moment of registration. Required only transfer account balances. That is, if, for example, there are 1,000,000 rubles in a bank account, then this amount should be written to account 51. The same is true for other accounts.

There was an important part of the article, but without JavaScript it is not visible!

However, as it is well known to any accountant, if changes have occurred in one account of the chart of accounts, then they must also occur in the other. The principle of double entry must not be violated. Then, in this case, the question arises: if an amount of 1,000,000 rubles suddenly appeared on account 51 (yes, at least 1 kopeck!), Then where did this amount come from? This is not a bank loan, not a payment from the buyer - this is already our. It turns out that money, as it were, should come from nowhere!

The same question can be expressed more succinctly: Dt=51 Kt=? 1 000 000

This is where a special support account comes to our aid. 000 . I’ll say right away that you shouldn’t look for it in the Chart of Accounts - this account exists exclusively in the 1C Accounting program and is designed to substitute it in postings in the process of entering initial balances. The wiring in the above example then becomes:

Dt=51 Kt=000 1 000 000

How to check the correctness of entering the initial balances

Of course, you noticed that as a result of such a posting, a credit balance of 1,000,000 rubles was not formed. Thus, when entering balances on active accounts on account 000, the accumulation of loan amounts occurs. And, as you can easily guess, when entering balances on passive accounts, the amounts on account 000 are accumulated in debit.
Because the fundamental accounting equation Assets=Liabilities (A=P) must always be respected, the following is obvious.

Remember: after entering all balances, the ending balance of account 000 must be zero!

Thus, it is very simple to check the correctness of entering the initial balances in 1C Accounting. It is enough to generate a SALT (balance sheet) for account 000. If the closing balance on the account is zero, then the balances are entered correctly. If not, then you will have to check the operations performed for errors. An example of an OSV is shown below.

It should be noted that OSV on account 000 allows you to check only the correctness of the input sum leftovers. If you make a mistake when entering quantitative balances (for example, the quantity of goods in stock), then the program will not be able to detect this error.

In fact, entering residuals is more difficult than it seems. Only the basic principle is described here. In fact, there are many features and, of course, there is a high probability of making a mistake when entering data. The ones presented on this site will help you eliminate errors when entering initial balances.

Sub-account 00 is a service account. It is found only in accounting programs and is intended for introducing initial balances into the program.
When do you need to enter balances into the program? There are only three such cases: the organization is new and it is necessary to enter the first accounting entries, the company is already operating, but accounting is done manually (or in another automated program), the company’s accounting has not been kept and account balances are unknown, in other words, accounting needs to be restored.
In the first case, you do not need to use account 00. For the introduction of all balances, simple correspondence on accounting accounts is used. But in other situations, you will need to use correspondence with an auxiliary account.
Balance account 00 "Auxiliary account" is active-passive. The basis for its application is the principle of double entry. That is, when entering balances on balance accounts into an automated program, a posting on two accounts must be drawn up.
Let's formulate the basic rules for using account 00:
The first rule: if the account on which the initial balances are entered is active, then the balance on it is reflected in Debit, and the auxiliary account 00 is entered in Credit and vice versa.
The second rule: if the account on which the balances are entered is active-passive, then you can write the balance on it by Debit or Credit in correspondence with the auxiliary account 00.
Third rule: balances must be entered on the last date preceding the start date of accounting. For example, if you need to start work on January 1, 2014, then the opening balances should be entered on December 31, 2013.
The fourth rule: account balances in correspondence with account 00 must be entered in the context of sub-accounts and analytical accounts.
Fifth rule: based on the results of entering the initial balances, it is necessary to form a balance sheet. The correctness of filling in the balance sheet can be checked by checking the sum of the balances on all accounts (from 01 to 99) and on the auxiliary account 00. They must be equal.

Cost estimate
In order to correctly form account balances, it is necessary to conduct an inventory of property and liabilities on the date of creation of the initial balances.
Sub-account 00 is a service account. It is found only in accounting programs and is intended for introducing initial balances into the program.
The assessment of the authorized capital can be carried out on the basis of constituent documents and reflect the amount received on account 80 "Authorized capital". The contributions of the founders are restored on the basis of the relevant documents and are reflected in accounts 01 "Fixed assets", 50 "Cash", 10 "Materials" and so on.
Using bank statements and cash book data, you can determine the balance of money in banks (the opening balance on accounts 51 "Settlement accounts" and 52 "Currency accounts") and the organization's cash desk (the opening balance on account 50 "Cashier"). If the company has several current accounts, then the balances on bank statements must be added up.
Indicators for Credit and Loan Accounts 66 “ Short Term Loans and loans", 67 " Long Term Loans and loans” can be confirmed by reconciling accounts with debtors and creditors. In this case, it is necessary to determine the data both on the amount of the principal debt and on the amount of interest accrued at the end of the year.
With the help of reconciliation acts, information about the status of settlements with counterparties is restored. Accounts receivable and payable are formed for each business partner (account balances 60 “Settlements with suppliers and contractors”, 62 “Settlements with buyers and customers”, 76 “Settlements with different debtors and creditors”).
Particular attention should be paid to unfinished capital investments. To form balances on account 08 “Investments in non-current assets”, you should “raise” all documents related to incomplete capital investments, sum up the costs and evaluate each unfinished object. Their value can be determined from primary documents. If, for example, the construction was entrusted to the contractor, a contract, acts of work performed, payment orders are required. If the construction was carried out on its own, then estimates, cash receipts, payrolls, invoices for the purchase and release of materials will be required.
An inventory is needed to assess the value of inventories (account 10 "Materials"), work in progress (account 20 "Main production"), finished products (account 43 "Finished products") and other assets that have not only a cost, but also a quantitative assessment of the state on January 1 of the year.

Two methods
In a situation where the firm has several homogeneous groups of goods, it is possible to apply an assessment at the average cost. And if the company has a large range of various products, we suggest using the FIFO method to evaluate it.
Inventory balances have their own characteristics. After all, you must first calculate the amount of raw materials, materials and goods, and then the result will need to be evaluated in terms of value. In a situation where the firm has several homogeneous groups of goods, it is possible to apply an assessment at the average cost. And if the company has a large range of various products, we suggest using the FIFO method to evaluate it. Recall that with this method, raw materials and materials transferred to production, as well as shipped goods, are valued at the cost of the first at the time of purchase. This means that the remaining inventory should be valued at the price of the last purchased batches. Please note: the method you use must be fixed in the accounting policy of the organization.
In order to use the FIFO method, you need to: calculate the quantity of goods or materials of a certain type, take the last dated consignment note for which this type was purchased. If the quantity of goods and materials is less than the quantity purchased on the invoice or corresponds to it, then the balances can be valued at the value indicated in it. And if the last time it was purchased was less than what is available, then you need to take the information from the previous invoice. If the average cost method is used, then it will be necessary to add up the invoice balances in value and quantitative terms, find the average unit price and calculate the cost of goods and materials.
After all the balances are posted to the accounts, you need to calculate the debit and credit turnover on the auxiliary account 00, the difference between them should be attributed to account 84 “Retained earnings (uncovered loss)”. This procedure is mandatory.
If the amount on Credit of account 00 is greater than the amount on Debit, we make a posting:
Debit 00 Credit 84
- reflects the undistributed profit of the organization as of December 31, 2013.
If the amount on the Credit of account 00 is less than the amount on the Debit, we make a posting:
Debit 84 Credit 00
- reflected the uncovered loss of the organization as of December 31, 2013.
Common mistakes
Let's start with an error when entering balances for fixed assets. For example, the initial cost of a fixed asset is 900,000 rubles, and its depreciation is 200,000 rubles.
The accountant reflected the residual value of 700,000 rubles with the following posting:
Debit 01 Credit 00
- 700,000 rubles. - reflected the initial cost of fixed assets.
But on account 02 “OS depreciation”, the accountant did not reflect anything. What is the right way to proceed? The balance sheet reflects the residual value of fixed assets. The accountant needs to make two entries:
Debit 01 Credit 00
- 900,000 rubles. - reflected the initial cost of fixed assets;
Debit 00 Credit 02
- 200,000 rubles. - reflects the accrued depreciation of fixed assets.
Another mistake is when entering balances on cost accounting accounts. For example, an accountant needed to enter the balance of account 20 "Fixed assets" in the amount of 78,005 rubles. When entering the initial balances, the posting was made:
Debit 84 Credit 20

How right? Each account for entering opening balances must correspond only with account 00. The accountant needs to make the following entry:
Debit 20 Credit 00
- 78,005 rubles. - reflects the amount of costs of work in progress.
And what to do if the input of the initial balances is completed, and turnover balance sheet doesn't fit? The last posting when entering the opening balances will be:
Debit 84 (00) Credit 00 (84)
- reflected the financial result of the organization.