What is product sales in 1C. Accounting info

A fairly common main activity of organizations is the provision of various types of production and non-production services to customers. Doctor of Economics, Professor S.A. talks about the classification of services, the methodology for accounting for operations for their implementation, and the formation of the cost of services provided in “1C: Accounting 8” (rev. 3.0). Kharitonov. Practical recommendations are given for setting up analytical accounting programs by types and names of services.

Classifications of services and their accounting in “1C: Accounting 8” (rev. 3.0)

In “1C: Accounting 8” (rev. 3.0), services provided to customers are divided into the following types:

production services for which a planned cost has been established;
services for the manufacture of products from customer-supplied raw materials;
other services, the costs of providing which are recorded on account 20 “Main production”;
trade services;
other services.

The above classification is based on the accounting account, which summarizes information about the costs of providing services.

Production services for which a planned cost has been established

Production services for which the planned cost has been established include services the cost of which is formed on accounts 20.01 “Main production” or 23 “Auxiliary production” (hereinafter referred to as account 20.01). In this case, the cost may include costs accounted for in account 25 “General production expenses” and 26 “General operating expenses” (if provided for by the accounting policy). To reflect operations for the sale of such services in “1C: Accounting 8” (rev. 3.0), the document is intended . When posting a document in accounting, the recognition of revenue is reflected (Debit 62, 76 Credit 90.01 “Revenue”), the accrual of VAT (Debit 90.03 “Value Added Tax” Credit 68.02 “Value Added Tax”) and the write-off of the planned cost of services (Debit 90.02 “ Cost of sales" Credit 20.01). When performing routine month-closing operations, additional entries (with a plus or minus) are entered for the amount of the difference between the actual and planned cost for the Debit of account 90.02 and the Credit of account 20.01. If in the current month the services for which the planned cost was established were not actually provided (a document was not entered for them Act on the provision of production services), but for these services there were turnovers on the debit of account 20.01, the costs incurred are recognized as work in progress (WIP), i.e. they are not written off to account 90.02.

Services for the manufacture of products from customer-supplied raw materials

A type of production services for which a planned cost is established is the provision of services for the manufacture of products from customer-supplied raw materials. The cost of such services is formed on account 20.02 “Production of products from customer-supplied raw materials.” To reflect operations for the sale of such services in “1C: Accounting 8” (rev. 3.0), the document is intended Sales of processing services. When posting a document, accounting records the recognition of revenue (Debit 62, 76 Credit 90.01 “Revenue”), the accrual of VAT (Debit 90.03 Credit 68.02) and the write-off of the planned cost of services (Debit 90.02 Credit 20.02). When performing routine month-closing operations for the amount of the difference between the actual and planned cost, additional entries (with a plus or minus) are entered in the debit of account 90.02 and the credit of account 20.02. If processing services were not provided in the current month (a document was not entered for them Sales of processing services), but for these services there were turnovers on the debit of account 20.02, the costs incurred are recognized as work in progress, i.e. they are not written off to account 90.02. Work in progress is assessed taking into account the number of products that are manufactured but not presented to the customer for payment.

Other services - costs are included in account 20

Other services, the costs of providing which are accounted for on account 20, include production and other types of services, the cost of which is also formed on account 20.01 or 23 (hereinafter referred to as account 20.01), but in accordance with the adopted accounting policy for each product item is not calculated (see below - Analytical accounting of services by service names). Documents are intended to reflect the implementation of such services in “1C: Accounting 8” (rev. 3.0) Sales of goods and services and Provision of services. The second document is used when the same services are provided to a group of customers. When carrying out these documents, only the recognition of revenue and the accrual of VAT are reflected in accounting. The costs of providing these services are written off not at the time the sales are reflected, but when performing routine month-end closing operations. In this case, the procedure for writing off expenses from account 20.01 to the debit of account 90.02 is determined by the setting Accounting policy. By default, costs from account 20.01 are written off to account 90.02 in full, regardless of whether revenue for the corresponding item group is reflected in account 90.01. If the document Inventory of work in progress If work in progress is recorded, then the amount of costs minus the cost of work in progress is written off.

The program also supports an option in which costs on accounts 20.01, 23 will be written off to account 90.02 only for those item groups for which revenue is reflected on account 90.01 in the current month.

For other services, costs are not written off. They form work in progress. To support this option in the settings Accounting policy it should be indicated that costs are written off from account 20 “Main production” including revenue.

Trade services

Trade services are understood as services, information on the costs of providing which is summarized in account 44.01 “Distribution costs in organizations engaged in trading activities.” Such services include delivery of goods to customers, provision of intermediary services for the sale of goods, etc. Documents are intended to reflect transactions for the sale of such services in “1C: Accounting 8” (rev. 3.0) Sales of goods and services, Retail sales report, Report to the principal. When posting these documents, accounting records reflect the recognition of revenue and the accrual of VAT. Costs for the provision of trade services are not required to be taken into account separately. They are included in distribution costs recognized as expenses for ordinary activities of the current period. In “1C: Accounting 8” (rev. 3.0), these costs are written off from account 44.01 to the debit of account 90.07 “Sales expenses” when performing a routine operation . No settings Accounting policy There is no need to do this to write off the costs of providing trade services.

Other services

Other services are understood as services, information on the costs of providing which is summarized in accounts 44.02 “Business expenses in organizations engaged in industrial and other production activities” (delivery of products to customers) or 26 “General business expenses” (provision of intermediary services for the purchase of goods, brokerage services , dealers, etc.).

Documents are intended to reflect sales operations in 1C:Accounting 8 (rev. 3.0) Sale of goods and services, Report to the principal, Provision of services. When posting these documents, accounting records reflect the recognition of revenue and the accrual of VAT.

Costs for the provision of other services in organizations engaged in industrial and other production activities are not required to be accounted for separately in account 44.02. They are part of business expenses, recognized in full as expenses for ordinary activities of the current period. In “1C: Accounting 8” (rev. 3.0), these costs are written off from account 44.02 to the debit of account 90.07 “Sales expenses” when performing a routine operation Closing account 44 “Distribution costs”. No settings Accounting policy There is no need to do this to write off the costs of providing such services.

There is also no need to configure Accounting policy, if account 20 “Main production” is not used, and the costs of providing services are taken into account on account 26 “General business expenses”. When performing a routine operation Closing accounts 20, 23, 25, 26 the amount of costs for the provision of such services as part of general business expenses for the month is written off as a debit to account 90.08 “Administrative expenses”.

Analytical accounting by types and names of services

In accounting for service sales transactions in 1C:Accounting 8 (rev. 3.0), subaccounts play an important role Nomenclature groups And Nomenclature.

The first subconto is used for analytical accounting of sales revenue and cost of services on account 90 “Revenue”, analytical accounting of costs on accounts 20 “Main production” and 23 “Auxiliary production”.

Subconto Nomenclature used for analytical accounting of sales revenue on account 90.

As program objects, both subcontos are independent, that is, they are not subordinate to each other. But for accounting purposes, a one-to-many relationship is established between them, where “one” is a nomenclature group, and “many” is a nomenclature. In other words, for each item item in the program, the item group to which the item item belongs or is included is indicated.

When choosing the name of analytical accounting objects by subconto Nomenclature groups(directory elements Nomenclature groups) as a basis, you can use the All-Russian Classifier of Types of Economic Activities OK 029-2007 and the All-Russian Classifier of Services to the Population OK 002-93. For example, “Software development and consulting in this area” (OKVED code 72.20), “Shoe making” (OKUN code 011109).

services for which it is required to keep separate records of income and expenses (for the purposes of UTII for certain types of activities, for VAT when carrying out sales transactions, taxable and non-taxable to value added tax);
services taxed at a reduced tax rate of tax paid in connection with the application of the simplified tax system;
services for which reduced rates of insurance contributions have been established for compulsory pension, social and medical insurance of employees engaged in their provision.

Also, you should not take into account services for one product group, the costs of which are taken into account:

on different accounts, for example, production services (accounted for in account 20) and trade services (accounted for in account 44.01);
on one account, but relating to different elements of the classification given at the beginning of the article, for example, production and other services, the costs of which are recorded on account 20.

Deciding what to include in the directory Nomenclature, each organization accepts independently, guided by the essence of the contract with the buyer and the organizational and technical features of doing business.

For example, for the product group “Software development and consulting in this area,” the product units could be “Software development” and “Consulting in the field of software development.” At the same time, the product units can be the following: “Software development under contract No. 1 from XX.XX.XXXX”, “Software development under contract No. 2 from XX.XX.XXXX”, etc. For the product group “Tailoring of shoes” product units can be “Tailoring of dress shoes” (code according to OKUN 0113027), “Tailoring shoes according to customer sketches” (code according to OKUN 0113083), etc.

When deciding what to include in a directory Nomenclature, it should also be taken into account that the name of the item is substituted by default in Invoices for payment, Certificates of services rendered, Invoices and other documents.

Note that in a particular case, a nomenclature group can include only one nomenclature unit, and its name coincides with the name of the nomenclature group. For example, if an organization provides sauna services (OKUN code 0191021), then it can assign the name “Sauna Services” to both a product group and a product unit. From the point of view of application of the program, this is not a violation. It is important in this case in the form of a directory element Nomenclature with the name “Sauna Services”, indicate that this nomenclature unit is part of the nomenclature group (i.e., it belongs to the directory element Nomenclature) with the name “Sauna Services”.

Please note that in “1C: Accounting 8” (rev. 3.0) there is no analytical accounting of costs for each item, i.e. there is no way to obtain information about the actual cost of services and cost calculation directly from accounting data. For trade and other services such information is not required, but for production and other services accounted for in accounts 20 and 23, it may be required for management accounting purposes. If such information is necessary, then services should be assigned a planned cost and their implementation should be reflected using a document Act on the provision of production services.

When performing routine month-end closing operations, the program calculates the actual cost of such services and stores them in a special register. To determine the actual cost of the service for each item (each product item), the total cost of the division for the item group to which the services belong is divided between the items in proportion to the planned cost. You can view the calculation results using program reports Help-calculation: Cost of manufactured products and rendered production services (accounting) And Costing.

If the organization does not require such information, then the sale of services should be reflected using a document Sales of goods and services.

How to correctly post the sale of goods or services in the 1C 8.3 Accounting program

To reflect the fact of the sale of goods or the provision of services, in the program “1C 8.3 Enterprise Accounting 3.0” there is a document “Sales of goods and services”.

Let's look at an example of how to create and fill out this document, and also look at what accounting entries it generates.

Creating and filling out a document for the sale of services and goods in 1C

A new 1C Accounting document window will open. Let's start filling it out:

Required fields are usually underlined with a red dotted line. It’s not difficult to guess what needs to be specified first:

Organization
Counterparty
Stock
Price type

The price type specifies the price at which the product will be sold. If the price type is specified in the counterparty agreement, it will be installed automatically. If the price type is not specified and the person responsible for filling out the document has rights to edit sales prices, the price is specified manually when creating the tabular section.

If the 1C 8.3 program keeps records of only one organization, the “Organization” field does not need to be filled in, it simply will not be visible. The same applies to the warehouse.

We have indicated the necessary details in the header of the document; let’s move on to filling out the tabular part.

You can use the “Add” button and fill out the document line by line. But in this case, the remaining goods in the warehouse will not be visible. To make it easier to select products in the table section, click the “Selection” button:

The “Item Selection” window will open, where you can see the remaining product and feel free to select it. When you select a particular line, the program will ask for the quantity and price (if the price type is not selected) of the selected product.

The items selected and ready to be transferred to the document are reflected in the lower part of the window. After all the necessary positions are selected, click “Move to document”.

Now let's add a service to the document. Services are selected on the “Services” tab. Let’s go into it and also click the “Selection” button. Select the “Delivery” item, indicate the quantity, cost and transfer it to the document.

Here's what happened:

Now the document can be posted. When carried out, transactions will be generated that will reflect the fact of sale of goods in accounting.

Postings Sales of goods and services in 1C

Let's see what transactions the document generated. To do this, click the debit credit button at the top of the document. A window with generated transactions will open:

The following types of postings have been generated:

Debit 90.02.1 Credit 41 (43) - reflection of the cost of goods and finished products
Debit 62.02 Credit 62.01 - since the buyer made an advance payment before this, the 1C program reads the advance
Debit 62.01 Credit 90.01.1 - revenue reflection
Debit 90.03 Credit 68.02 - VAT accounting

Postings can be edited manually; for this, there is a “Manual adjustment” checkbox at the top of the window. But this is not recommended.

According to: programmist1s.ru

Write-off of sold goods from the organization’s warehouse occurs according to the “Sales” document. Let's take a step-by-step look at how this is done in edition 3.0. In the menu on the left we find “Sales” and select the journal “Sales (acts, invoices)”. In the window that opens, press the “Implementation” button. From the drop-down list, select “Products (invoices)”:

A form opens to fill out:

Let's consider creating a “Sales” document based on a previously issued invoice. Go to the “Customer Accounts” journal and select the required document. Let's open it. At the top we find the “Create on the basis” button and from the drop-down list select “Implementation (act, invoice)”:

The window for selecting the document form appears again:

Select “Goods (invoice)”. And the program itself creates a fully completed “Sales based on the selected account” document. All that remains is to issue an invoice. To do this, at the bottom of the screen we find the inscription “Invoice” and press the “Write an invoice” button. The document is generated automatically and the invoice number and date will appear in this place:

You can view this document by clicking on the same link or in the “Sales” section of the “Invoices issued” journal. Everything is filled out and all that remains is to submit the document.

Now let's see what transactions have been created in the system. To do this, click the small button in the top panel “Show transactions and other document movements”:

A window with generated transactions opens:

Dt 90.02.1 - Kt 41 (43) – reflection of the cost of goods (or finished products);

Dt 62.02 - Kt 62.01 – offset of the advance payment (if there was one);

Dt 62.01 - Kt 90.01.1 – reflection of revenue;

Dt 90.03 - Kt 68.02 – VAT accounting.

You can make changes to transactions manually. To do this, check the “Manual adjustment” box. It is not recommended to do this, as the program itself distributes everything based on previously filled in data.

To print documents on the created implementation, you need to click the “Print” button in the top panel. As a rule, a set of documents consists of a consignment note (Trading 12) and an invoice. Select them one by one from the drop-down menu and print. Or you can print everything at once; to do this, select “Set of documents”. After clicking, a selection window appears:

Here we put a checkmark next to the name of the required document and indicate the number of copies.

If you check the “Directly to printer” checkbox, the entire set will be immediately sent for printing without preview.

If there is a need to print a delivery note or a delivery note (T-1), then they can be printed from the above drop-down window:

To enter additional delivery details, at the bottom of the “Implementation” document itself, there is a “Delivery” link. The consignee and consignor are indicated here - if they differ from those stated, the delivery address, which transport company is delivering the goods - if the cargo is not transported by the selling organization, the car number, driver details, name of the cargo and a list of accompanying documents:

After filling out, click OK and send for printing.

In order to reflect in 1C 8.3 Accounting 3.0 the fact of sales of any goods or services, there is a document “Sales of goods and services”. Based on this, invoices and delivery notes can be created. Let's look at the step-by-step instructions for creating this document and find out what transactions it generates in 1C.

In the “Sales” subsection of the “Sales” menu, select the “Sales (acts, invoices)” item.

Create a new document in 1C 8.3 by selecting the appropriate item in the “Implementation” menu. In this example, we select the “Products (invoice)” item.

Select a counterparty from the directory. The “Agreement” field will be filled in automatically. If this does not happen, add it to 1C. In the contract, indicate the currency, price type and bank details.

If you have not filled out the bank details of your organization, the program will display a corresponding message in the header of the document.

Let's move on to filling out the tabular part of the document. You can do this line by line and using the “Selection” button. The second option is more convenient, as it displays the remaining quantity.

A form for selecting items will open in front of you. On the left side you will see the hierarchy of groups in the “Nomenclature” directory. The right table part displays item items indicating the amount of stock remaining in the warehouse. For convenience, there are two modes: “Only leftovers” and “All”. The first mode displays only those positions for which there is a positive balance.

To select specific product items, double-click on them with the left mouse button. In the window that appears, specify the quantity and selling price. After you are done with the selection, click on the “Move to Document” button.

All goods are transferred to a document with automatic substitution of invoices. Now you can post a document and create based on it, which is filled in automatically.

For detailed instructions on registering the sale of goods in 1C, watch the video:

Posting example

A very important part in 1C 8.3 is the formation of postings. This is where the accounting records are reflected. In the document form, click on the corresponding button to open a form with the reflection of this document in accounting and tax accounting.

Here we see two wires. Dt 91.02 - Kt 10.01 reflect the cost of goods sold, and Dt 62.01 - Kt 91.01 sales revenue.

If for some reason transactions were generated for the wrong accounts, they can be adjusted manually (the “Manual adjustment” checkbox). It is highly undesirable to do this.

You can also adjust accounting accounts in the header of the document by following the hyperlink in the “Calculations” field.

The most correct way out of this situation would be not in a specific document, but directly for the counterparty, item, item group, etc.

Electronic document management - a way to refuse paper

1C electronic document management technology allows organizations to exchange legally significant documents, including invoices. Typically, such documents are signed and sent by courier, which significantly increases the processing time and, accordingly, the price of delivery.

In order to conduct electronic document management from 1C 8.3, you need to select a data transfer operator. Some of the most popular are VLSI, Taxokom, Diadoc, etc. Transactions will be carried out much faster, and directly from 1C without the use of paper.

And the most important thing is that documents transferred in this way will have no less legal significance than those signed manually. Documents are signed using an electronic digital signature (EDS), which is provided by the data transmission operator.

Prices and tariffs for data transmission operators are different, so it is recommended to study the market offers in detail. You need to choose only those who support the 1C-EDO solution. Also find out which operators your counterparties work with.

Configuration: 1c accounting

Configuration version: 3.0

Publication date: 16.01.2017

Document Implementation (Act, Invoice) in 1C: Accounting serves to formalize the transaction for the sale of Goods, Materials, Services, Equipment and Finished Products. Based on the Implementation (Act, Invoice), a document is entered Invoice issued.

In 1C: accounting, the Implementation document is located in the section Sales.

You can create several types of document Implementation, we will consider Sales of goods (invoice).

Fill out the header of the document. Let's look at each point in more detail below.

So, Agreement with the counterparty. Since we are forming the Implementation, the type of contract will be With Buyer. In the counterparty agreement, you can immediately specify the Price Type and Price Currency. Pay special attention if you keep records in different currencies (RUB, USD, EUR...)

Bank account, Here we indicate the bank account into which the buyer must pay us for the goods. It is from this account that the program will track the receipt of payment or advance payment for goods.

When you click on Price type:, we see the following. In this window, no special settings are required if you have set up an agreement with a counterparty. The data in the document will be inserted from the contract with the counterparty; if it is not filled in, it can be configured.

Moving on to filling out the Products tabular part, I can note that the most convenient way to fill out is Selection of goods.

In the product selection window we see a button Only leftovers, this function hides all items with a balance of 0. On the left is navigation through item groups, on the right is a list of items, balances and prices. At the bottom there are those positions that will be transferred to the Implementation document. When the selection is complete, click Move to document.

Products have been moved to the tabular part of the document. Please note that one item has an accounting account 41.01 , and the second 10.01 , this means that Flour is not a product but a Material! Which is listed in our organization on account 10.01 called Materials.

Creation of an invoice issued.

The document is used to display Invoices for the sale of goods or advances received (invoice for advance). Also, if the document has already been returned with a signature, there is a flag The document is signed, this means that the document flow for this operation is completed.

After pressing the button, we see that the Invoice has been generated automatically.

Let's go to the Invoice and look at the details. Transaction type code 01 indicates that this invoice was issued for sale. The flag is displayed and transferred to the counterparty so that your invoice is included in the directory of invoices and subsequently VAT is taken into account.