Postings for currency conversion in 1s 8.3. Accounting info

If your organization receives currency from foreign partners, then there is often a need to convert it into rubles. This operation is called “Sale of Currency”. Postings when selling currency in 1C 8.3 are formed taking into account exchange rate differences. They arise due to the difference in official exchange rates on the days of receipt and sale of foreign currency proceeds. In this article, read about selling currency in 1C 8.3 with an example and postings.

Sale foreign currency in 1C 8.3 is reflected in accounting using account 57 “Transfers in transit”. Selling currency in 1C 8.3 is carried out in two stages:

1. Debiting money from a foreign currency account.
2. Crediting the ruble equivalent to a ruble account.

If the currency exchange rate has increased during the sale, then a positive exchange rate difference is recorded in accounting and tax accounting. It is reflected in the credit of account 91 “Other income”. If the exchange rate has decreased, then the debit of account 91 “Other expenses” reflects a negative exchange rate difference.

In this article, read how to carry out a currency sale operation in 1C Accounting 8.3 in 5 steps.

Step 1. Set up accounting policies in 1C 8.3 Accounting for currency sales

Go to the “Main” section (1) and click on the “Accounting Policy” link (2). A window for forming will open accounting policy organizations.

In the window that opens, in the “Organization” field (3), select your organization. Check the box (4) next to the inscription “Account 57 “Transfers in transit” is used when moving Money" Click the OK button (5) to save the changes. Now you can make transactions to sell currency using account 57 “Transfers in transit”.

Step 2. Make a debit from a foreign currency account in 1C 8.3 Accounting

Let's give specific example. Let’s say that on July 1, 2018, you received revenue in the amount of $3,000 in your foreign currency account. You want to transfer this entire amount to a ruble account on 07/03/2018.

In the window that opens, click the “Write-off” button (3). The “Debit from current account” operation window will open.

Step 3. In 1C 8.3, fill in the data for debiting from a foreign currency account

In the transaction window for debiting from a foreign currency account, fill in the fields:

• "Date" (1). Set the date for debiting the currency;
• “Type of operation” (2). Select “Other settlements with counterparties”;
• "Recipient" (3). Select your bank in the directory of counterparties;
• “Account Account” (4). Specify 52 “Currency accounts”;
• "Bank account" (6). Specify the currency account from which you are debiting funds;
• "Amount" (7). Specify the write-off amount in currency;
• "Treaty" (8). Select a currency agreement with the bank;
• “Item of expenses” (9). Select the article “Sale of foreign currency (write-off)”;
• “Settlement accounts” (10). Specify 57.22 “Sale of foreign currency”.

In the posting window, we see that 3,000 US dollars (14) were written off from account 52 “Currency accounts” (15) to account 57.22 “Sales of foreign currency” (16). The amount in rubles is also visible at the exchange rate of the Central Bank of the Russian Federation on the day of sale (17). This amount will be credited to the organization’s ruble account. The exchange rate during the sale increased, therefore a positive exchange rate difference (18) is reflected in the credit of account 91.01 “Other income” (19).

In the next step, we will move on to crediting money to the ruble account.

Step 4. Make a transfer to your current account in 1C 8.3 Accounting

Go to the “Bank and cash desk” section (1) and click on the link “ Bank statements"(2). A window with bank documents will open.

In the window that opens, click the “Receipt” button (3). The “Receipt to current account” operation window will open.

Step 5. In 1C 8.3, fill in the information to be credited to your current account

In the transaction window for the receipt of money to the current account, fill in the fields:

• "Date" (1). Enter the date of receipt of money;
• “Type of operation” (2). Select “Proceeds from the sale of foreign currency”;
• "Payer" (3). Select your bank from the directory of counterparties;
• “Account Account” (4). Enter account 51 " Current accounts»;
• "Organization" (5). Please indicate your organization;
• "Bank account" (6). Specify the ruble account into which the funds are received;
• "Amount" (7). Specify the deposit amount in rubles;
• "Treaty" (8). Choose the same agreement with the bank that you specified when selling currency;
• “Income item” (9). Select the article “Purchase of foreign currency”;
• “Amount (val.)” (10). Specify the deposit amount in currency.

Press the “DtKt” button (13) to check the wiring. The posting window will open.

In the posting window, we see that the equivalent of 3,000 US dollars - 189,418.20 rubles (14) was credited to account 51 “Current accounts” (15). The same amount was written off from account 57.22 “Sales of foreign currency” (16). The operation to sell currency in 1C 8.3 has been completed.

Open SALT and make sure that “Transfers in transit” do not have a closing balance (17).

Also do not forget that other income (18) and other expenses (19) arising when money is received by the bank are not included in tax base by profit.

Accounting

According to the Chart of Accounts and the Instructions for its application, account 52 “Currency accounts” is intended to summarize information on the availability and movement of foreign currency in foreign currency accounts opened in authorized banks in Russia or in banks outside its borders. Analytical accounting for account 52 “Currency accounts” is maintained for each account that is opened for storing funds in foreign currency.

To keep records of transactions with foreign currency, an organization has the right to use account 57 “Transfers in transit”, but if the debit of rubles from the account, their sale and crediting of currency occur on the same day, then account 57 may not be used. In this case, the transfer of rubles for the purchase of foreign currency is formalized accounting entry: Dt 76 – Kt 51, and receipt of purchased currency to the current account: Dt 52 – Kt 76.

Accounting foreign exchange transactions regulated by PBU 3/2006. Accounting entries for the organization's foreign currency accounts, as well as for transactions in foreign currency, are made in rubles in amounts determined by converting foreign currency at the Bank of Russia exchange rate valid on the date of the transaction (clause 4, clause 5 of PBU 3/2006) .

Receipts from the sale of foreign currency are recognized as other income of the organization (clause 7 of PBU 9/99), and expenses associated with the sale of foreign currency are recognized as other expenses (clause 11 of PBU 10/99).

If the currency selling rate deviates from the Bank of Russia rate, the following arise in accounting:

• expenses in the form of negative exchange rate differences if the Bank of Russia exchange rate is higher than the rate at which the currency was sold;
• income in the form of a positive exchange rate difference if the Bank of Russia exchange rate is lower than the foreign exchange selling rate.

The bank's commission for the sale of foreign currency is also included in other expenses (clause 11 of PBU 10/99).

Tax accounting

For profit tax purposes on the date of sale of currency (clause 2 of Article 250, clause 6 of clause 1 of Article 265, clause 10 of clause 4 of Article 271, clause 9 of clause 7 of Article 272 of the Tax Code of the Russian Federation):

• the negative difference is included in non-operating expenses;
• the positive difference is in non-operating income.

The bank's commission on currency purchase and sale transactions can also be taken into account in non-sales expenses (clause 15, clause 1, article 265 of the Tax Code of the Russian Federation).

Let's look at an example. Trading house"Complex" (as of January 12, 2016) has 1,000.00 EUR in its current currency account. On the same day, the organization instructs the authorized bank to sell foreign currency in the amount of EUR 500.00. On January 12, 2016, the currency was purchased by the bank at the rate of 81.00 rubles per EUR. On the same day, the bank transferred the proceeds from the sale of currency to the organization’s current account.

First, let’s create a document “Write-off from current account” (Fig. 1):

Rice. 1

1. Call from the menu: Bank – Bank statements.
2. Click the Add button.
3. Select the write-off document transaction type Other settlements with counterparties.
4. In the from field, indicate the date of generation of the received bank statement.
5. In the Accounting account field, select account 52 “Currency accounts”.
6. In the fields Vx. number and input date, indicate the details of the payment order or other supporting document.
7. In the Recipient field, select the counterparty from the "Accounts" directory.
8. In the Amount field, enter the payment amount.
9. The Bank account field displays the account from which money is transferred to the bank. In our example, a current currency account in EUR.
10. In the fields Agreement / DDS Article select:
    - an agreement that has the form “Other” and the corresponding settlement currency (in our example – EUR.);
    - cash flow item “Sale of foreign currency (write-off)” with the type of cash flow “Other payments for current transactions”.
11. In the Amount field, enter the amount of foreign currency being sold.
12. In the Settlement account field, enter account 76.29 “Other settlements with different debtors and creditors (in foreign currency).” In our example, the account In the Payment purpose field, enter the text of the payment purpose.
13. Select the Verified by bank statement checkbox.
14. Click the Submit button.

Then we generate the document “Receipt to the current account”, with the type of operation “Receipts from the sale of foreign currency” (Fig. 2).
As a result of this document, the corresponding transactions will be generated.

Rice. 2

1. Type of transaction: Receipts from the sale of foreign currency.
2. In the from field, indicate the date of receipt of funds in accordance with the bank statement.
3. In the fields Vx. number and input date, please indicate the details of the bank order.
4. In the Payer field, select the name credit organization from the directory "Counterparties".
5. The Bank account field reflects the current account into which proceeds from the sale of foreign currency will be received.
6. The Contract fields reflect the corresponding contract and the cash flow item that must be selected. In our example, we select the DDS item – “Sale of foreign currency (with the type of cash flow – “Other receipts from current operations”).
7. In the Amount (val.) field, enter the amount of the currency being sold. In our example – 500.00 EUR.
8. In the Settlement rate / Central Bank of the Russian Federation fields, enter the bank rate at which it intends to purchase the currency being sold (in accordance with the agreement for the sale of currency and the bank statement).
9. Please check the remaining fields.
10. Click the Submit button.

In order to see the movement on account 76.29 “Other settlements with different debtors and creditors (in currency)”, you can use the report Account Card 76.29 “Other settlements with different debtors and creditors (in currency)” (Fig. (menu: Reports – Card accounts).

Purchasing foreign currency in 1C: Accounting 8.3, edition 3.0

In this lesson we will look at processing the purchase of currency in 1C: Accounting 8.3, edition 3.0.

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

So let's get started

The organization has the right to buy currency at domestic market RF only through authorized banks and only for the following purposes:

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

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

In the order, the organization must indicate:

• For what purposes is currency needed?
• documents used to formalize a transaction for which currency is purchased (for example, a contract with a foreign supplier, loan agreement and so on.)

Working example

We need to buy 100 US dollars to pay the foreign supplier.

On January 1, 2016, we sent an order to the bank (in which we have two accounts - ruble and 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 commission for purchasing currency was 100 rubles:

It would seem that's it? No.

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

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

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

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

Now let’s formalize all these operations in 1C: Accounting 8.3, edition 3.0.

Loading exchange rates

We arrange a debit from a ruble account for the purchase of currency

We go to the “Bank and cash desk” section, “Bank statements” item:

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

Fill out the statement:

We carry out the document:

We register the receipt of currency to the foreign currency account

In the same journal “Bank Statements” we create a receipt of 100 US dollars to our current foreign currency account:

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 for the receipt of funds remaining in account 57 (200 rubles).

Nowadays, no one is surprised by the presence of foreign exchange transactions in the daily activities of an organization. Export and import open up new opportunities for successful development enterprises, and the accountant has to come to terms with the emergence of a separate branch of accounting - working with currency. The 1C: Enterprise Accounting 8 program, edition 3.0, provides all the functionality necessary to reflect currency transactions, and in this article I would like to dwell on the purchase of currency and its correct accounting in this program.

First of all, I would like to draw your attention to the fact that an organization has the right to purchase currency only through authorized bank, and for conducting settlements in foreign currency, there is a separate account 52 in accounting. At the same time, to carry out settlements it is necessary to have 2 current accounts in the bank: ruble and foreign currency.

As always, for this section of accounting to work correctly in the program, you need to make some settings. Let's start by setting up the functionality:

The following form opens:

This form allows you to configure a wide range of different functions, but now let’s look at the “Calculations” tab. In order for currency transactions to be possible in accounting, the following flags must be set:

Since transactions with currency must fall into Form No. 4 of the regulated financial statements, then it is necessary that this analytics be kept in accounting.

To do this, we will make the following settings in the program’s chart of accounts:

After opening the form, follow the hyperlink “Setting up a chart of accounts”:

In the settings form we will also follow the link:

In the window that opens, pay attention to the flag in the “By cash flow items”:

If the flag is not set, it must be set. This setting allows you to keep records in the context of the “Cash Flow Items” analytics. After setting the flag, this subaccount will appear on all cash accounts:

I would also like to note that if an organization in its accounting assumes the use of account 57 “Transfers in transit” when reflecting banking operations, then this setting must also be set. In general, this account is recommended to be used if there is a possibility that the order to the bank to purchase foreign currency (and therefore the debiting of a ruble amount from the current account) and the receipt of the amount in the foreign currency account by date may not coincide. If transactions occur within one day, then this account does not need to be used.

This setting is located in the accounting policy settings. It can be found in the program as follows:

You need to set the flag:

This is where we’ll finish with the program settings for currency accounting and begin directly reflecting currency transactions in 1C.

The first thing that needs to be done is to send an order to the bank to purchase currency (indicating the purpose of purchasing the currency, documents confirming the need to purchase currency, the amount of currency and the maximum exchange rate for the purchase). This order constitutes printed form, which the bank develops independently. To withdraw amounts from the current account, a payment order. In the 1C: Enterprise Accounting 8 program, this can be done on the “Bank and Cash Desk” tab.

The bank debits the amount required for the purchase from the ruble account. Let's perform this operation in the program:

In the document “Write-off from the current account”, select the type of operation “Other settlements with counterparties”:

We also fill out an agreement with the bank to which we entrust the purchase of currency. The contract must be in the “Other” type:

Next, we indicate the cash flow item - you must indicate “Purchase of foreign currency (write-off).” If your accounting uses account 57, then in the “Settlements account” detail you must indicate “57.02”; if accounting without it, then account “76.09”:

In the “Bank account” detail we indicate a ruble account, since the debit is carried out from the organization’s ruble account.

After posting, the document generates the following account movements:

After debiting the ruble amount from the current account, the bank executes our order and purchases currency. Since in accounting the storage of foreign currency is carried out in rubles (for the reliability of the data), when foreign currency amounts and other transactions with currency are received into the account, the amount is recalculated into the ruble equivalent. In order for the recalculation to be carried out on the basis of the current exchange rate, it is necessary to promptly update the data in the “Currency Rates” directory. The program has the ability, if you have an Internet connection, to automatically download exchange rates Central Bank Russia:

To register the fact of currency purchase, a document “Receipt to current account” is generated.

Fill out the document with the necessary data:

1. Type of transaction – “Purchase of foreign currency”;
2. In the “Amount” detail, indicate the amount of purchased currency;
3. In the “Bank account” detail - the organization’s foreign currency account. Please note that the contract must indicate the currency (in our case, “USD”).

In the “Bank rate” detail, you must indicate the rate at which the currency was purchased by the bank on our instructions. Accordingly, the “Amount in rubles” detail will reflect the amount spent by the bank. In the details “Central Bank Rate” - the rate that is relevant on the date of the transaction. The flag “Reflect the difference in the exchange rate as part of expenses” determines the crediting of the lost difference between the rate of the Central Bank and the rate of our bank:

After execution, the document generates the following movements:

In our case, the second entry credits the foreign currency amount to the organization’s foreign currency account, the third entry writes off losses incurred due to the difference in the exchange rate of the Central Bank with the exchange rate of the bank that purchased currency for us.

I will also dwell in more detail on the first wiring. It means that the organization’s foreign currency account contained a certain currency amount, which was also overvalued, reflecting the difference in exchange rates (in this case, the currency fell in price and the organization suffered losses). I would also like to note that the revaluation of funds and liabilities in foreign currency is carried out on the day when movements are made on foreign currency account and at the end of the month, regardless of the presence/absence of transactions on it. For revaluation at the end of the month there is a special routine operation"Revaluation currency funds”, which is performed as part of the “Month Closing” set of operations:

Since the amount of 75,000 rubles was transferred to the bank, and foreign currency was purchased in the amount of 73,750 rubles, then we need to return the difference to the ruble account.

We will also use the document “Receipt to current account”:

After filling out the document, the following transactions are generated:

This completes the currency purchase operations. You can check the status of your accounting accounts using the “Turnover balance sheet” report.