1c room rental accounting. Lease transactions

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In this article, we will consider how to reflect the lease in 1C: Accounting 8 ?. If an organization cannot afford its own premises, then, as a rule, it uses rental services, and accordingly it is necessary to correctly reflect this operation in information system... It makes sense to conclude a lease for less than a year so that it is not subject to registration. In our example, we will consider the case when utility bills are included in the total rental price. Also, payment will be made in advance according to the concluded contract.

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The first step is to reflect the fact of payment to our service provider. To do this, go to the "Bank and Cashier" section and select the "Bank statements" item.

We will issue a write-off from the current account of our organization by clicking on the appropriate button in the form of a list of documents. Fill in the details of the documents, indicating the current account, counterparty, contract. We will indicate the amount of the payment and fill in the rest of the details, if necessary.

In the window that opens, click on the "Receipt" button and select the type of operation of the Service (act). Similarly, we choose our organization, counterparty and contract. We also point out that VAT is included in the amount. Also, if the originals of the documents were received, then you should check the box “Original received” and indicate the number of the act from the supplier. We add the “Rent” service to the tabular section. In the second line of the "Nomenclature" column, you can specify the detailed content, later it will be displayed in printed form document. We indicate the quantity and price.

Next, fill in the data in the "Accounts" column. As mentioned, the accounting account depends on the type of activity of the organization and on which department the lease services belong to. In our example, this is the lease of administrative premises, so the write-off will occur on account 26. For example, if it were production room, then it would be necessary to indicate the account 20.01. Next, we indicate the cost item - "Rent". Initially, there was no such article in information base, it was added to the list of cost items. And also in our case it is necessary to indicate the subdivision - we select the "Head subdivision". The VAT account was filled in on 19.04.

All the details of the document are filled in, click on the "Post" button. Further, if an invoice has been received from the supplier, it must be registered by the corresponding button at the bottom of the document, having previously indicated the date and number.

After that, the invoice document received for receipt will be created. Returning to the act by clicking the "Print" button, you can print both the form of the act itself and the registered invoice. In the form of an act, the content that we indicated in the tabular section was displayed.

I have already told you how the lease of premises is kept in 1C Accounting 8 ed. 3.0. Today I will tell you about the reflection of this operation in the "Taxi" interface.

Premises lease accounting is relevant for small organizations that often do not have their own premises, so they have to rent it.

The lease of the premises is concluded on the basis of chapter 34 Civil Code Russian Federation... The lease term is prescribed in the contract. If this period is not specified in the contract, then it is considered concluded for an indefinite period. At the same time, lease of real estate for a period exceeding 1 year is subject to state registration.

The rent in accordance with the contract consists of two parts: main and additional. The additional part is, as a rule, utility bills. In addition, utility bills can be included in total amount lease.

Lease expenses are recognized on a monthly basis. For purposes accounting these costs will be the costs of common types activities, and be reflected in accounts 20-29 and 44, depending on the activities of the enterprise.

For example, a manufacturing enterprise that leases premises for its production activities will reflect such expenses in 20 or 25 accounts. If this is the premises where the administration of the enterprise is located, the costs will be charged to account 26.

For trade organization lease expenses will be recorded on account 44.

For purposes tax accounting lease payments will be other expenses (subparagraph 10 of paragraph 1 of article 264 of the Tax Code of the Russian Federation).

If the company uses a simplified taxation system with the object of taxation of expenses, then lease payments will also be taken into account in the composition of expenses. To include them there, it is necessary that the rent payments have been paid.

Accounting for lease of premises in 1C Accounting 8 edition 3.0.

To pay rent, the program uses the documents "Payment order" and "Write-off from the current account" (with the transaction type "Payment to the supplier"). The first document can be omitted if payment orders are immediately generated in the client-bank.

If rental services are paid in advance, a transaction Dt 60.02 Kt 51 will be generated according to the document "Write-off from the current account". If it is post-payment Dt 60.01 Kt 51

For the monthly accounting of the lease of premises, the program uses the document “Receipt (acts, invoices)” with the type of operation “Services (act)”, located on the “Purchases” tab.

The head of the document indicates the landlord and the contract with him. The tabular section reflects rental services. The cost of services is indicated, the expense account where they are written off. In my example, the company is engaged in production and leases premises for the administration, so the lease will be reflected on account 26 "General expenses".

In the reference book "Nomenclature", the name of the service "Rent of premises" is added to the service folder. A new type of expenses "Rent" is also added and it is indicated that these are other expenses.

Postings will be generated according to the document:

Dt 19.04 Kt 60.01 - VAT

If there is an invoice, it can be registered using the "Register invoice" hyperlink and a VAT deduction transaction will be generated on its basis: Dt 68.02 Kt 19.04.

In case the rental services were not paid in advance, there will be only two postings:

Dt 26 Kt 60.01 - rental services

Dt 19.04 Kt 60.01 - VAT

And on the invoice posting for VAT deduction: Дт 68.02 Кт 19.04.

If the company is on the simplified tax system, then when paying for the lease in advance, two entries will be generated:

Dt 60.01 Kt 60.02 - offset of the previously paid advance

Dt 26 Kt 60.01 - rental services

And the rental expenses will be included in the book of income and expenses.

With postpaid, there will be only one posting: Dt 26 Kt 60.01 - rental services

And then, when the payment for services is made and the posting is generated: Дт 60.01 Кт 51, the expenses will be reflected in the book of income and expenses.

Configuration: 1c accounting

Configuration version: 3.0.54.20

Date of publication: 23.11.2017

In some organizations, there are cases when the rented premises do not belong to legal entity, but physical. An individual may or may not be an employee of the organization. In order to correctly analyze all the points, let's assume that our organization rents a room from an Individual for 25,000 rubles. First, we will check all the data of your individual, if he is an employee of your organization, then create a new Individual for personal income tax accounting not required. You can familiarize yourself with the information on the website ndflexpert.ru in order to understand in more detail the provisions legislative framework and the procedure for filling out documents.

To find the item Personal income tax accounting operations, go to the section Salary and personnel - All documents on personal income tax.

Push the button Create - Personal income tax accounting operation.

Now we fill in:

1. Employee choose our Individual.

2. Enter the date of the operation in the field Date of operation is the date of transfer Money under a lease agreement.

3. In the tabular section, add new line on the button Add.

4. Date of receipt of income- the date of transfer of funds to the lessor is indicated.

5. Income code - 1400 - Income from the lease and other use of property (except for income from the lease of vehicles, communications, computer networks)

6. Amount of income- this is the amount from which personal income tax will be charged to an individual.

Now go to the bookmark Calculated at 13% (30%) excluding dividends, on this tab we need to highlight the amount of calculated income. Enter the Date of receipt of income and the Amount of income.

The next step is to go to the bookmark Held across all rates and continue filling:

1.Date of receipt of income- also the date of payment, since personal income tax must be paid together with the payment of income to an Individual, then this very date will be included in the reports.

2. Tax rate- 13% (for a non-resident 30%)

3. Bid- if the lessor is a resident, then 13%, if not a resident, then 30%.

4. Amount - enter the amount of withheld income of an Individual, that is, directly personal income tax.

5. Transfer term- Not later than the day following the payment of income (for other income)

Instructions

As part of the rental agreement, the car owner is paid a fee, which is recognized as income and is subject to income tax. individuals(Personal income tax) regardless of whether the owner is vehicle an employee of the organization or not. Therefore, when accounting for a car rental, perform in 1C:
- posting of the vehicle;
- write-off of rent for expenses;
- withholding personal income tax from the owner of the car.
Checkout lease relations documents that will serve as the basis for accounting entries:
- car rental agreement;
- vehicle acceptance certificate.

For lease transactions, use the following accounts:
20 "Main production"
25 "General production costs"
26 "General expenses"
44 "Selling expenses"
68.01 "Calculations for taxes and fees - personal income tax"
76 "Settlements with different debtors and creditors"
001 Off-balance sheet account "Leased fixed assets"
Please note: Accounts 20, 25, 26 and 44 are used to write off expenses, so choose the one that matches accounting policy your enterprise.

In the 1C program, open the "Operations entered manually" tab and do:
Дт 26 (20, 25, 44) Кт 76 - rent is charged;
Dt 76 Kt 68.01 - the amount of personal income tax withheld is reflected.
Select the required line from the "Contractors" directory and specify the lease agreement.
In addition, capitalize the car in debit 001 "Leased Fixed Assets" with the accounting statement.

In order for the amount of personal income tax withheld to be taken into account when generating a 2-personal income tax certificate, open the "Salary" block in the 1C program - "Accounting data wages in an external program ". In the tab "Personal income tax: taxes and income", select the landlord from the directory "Employees", specify the month, date, code and amount of income, then go to the section "Personal income tax: at the rate of 13%" and fill in the required lines in the tab "Calculated tax" ...

In the event that the owner of the rented car is not an employee of the organization, make entries in the directories "Contractors" and "Employees" and enter all his data, without applying for a job through personnel documents.

Sources:

car rental in 1s

Sometimes in the process economic activity some employers rent out their own property. As a rule, in order to carry out such operations, it is necessary to enter into a lease agreement, according to which one of the parties will be the lessor, and the other - the lessee. According to the normative legal act, the second party must pay the first rent, the amount of which is specified in the contract. The lessor must record the transactions under the lease in the accounting records.

You will need

- lease contract.

Instructions

Everything financial results, received from the lease of property, reflect as deferred income or as part of non-operating income, which increase tax on. Consider the amount of depreciation as part of other expenses, thereby reducing income tax.

On the basis of the lease agreement and the act of acceptance and transfer in accounting, make: - D01 "Fixed assets" subaccount "Rent of fixed assets" K01 "Fixed assets" - the property was transferred under the lease agreement;
- D62 "Settlements with buyers and customers" K91 "Other income and expenses" subaccount "Other income" - a fee was charged under a lease agreement;
- D91 "Other income and expenses" K68 "Calculations of taxes and fees" subaccount "VAT" - VAT accrued under the lease agreement;
- D91 "Other incomes and expenses" subaccount "Other expenses" К02 "Depreciation of fixed assets" subaccount "Rent of fixed assets" - depreciation is charged on the property leased;
- D51 " Settlement accounts"Or 50" Cashier "K62" Settlements with buyers and customers "- the fee was charged under the lease agreement.

Please note that all correspondence of invoices must be done only on the basis of accompanying documents, for example, the amount of depreciation deductions is reflected on the basis of an accounting statement-calculation, and the calculation of rent is based on an extract from the current account, payment orders, receipts and receipts. cash orders.

The procedure for reflecting leased property on accounts off the balance sheet

To make changes in the corresponding accounting registers in 1C Accounting 8.3, manual data entry is used. This will require holding next order actions:

Enter the menu section, which contains all operations and start creating a new item.
Indicate the date when the premises were received for actual use on the basis of the acceptance certificate.
Formulate and reflect the content of the fact of economic activity in the appropriate field.
Determine the organization that has leased the premises, if in one program the accounting is carried out for several organizations.
The debit account should be 001. K this account as the first subconto, you should choose the lessor organization, and as the second - the premises that were received for use (it should be selected from the directory of fixed assets).
There is no credit account in this operation, therefore the corresponding field is not filled.
After entering information in all fields, you need to close the document and write it to the 1C Accounting database.

The procedure for transferring an advance payment to the lessor

To reflect the fact that the advance payment for the lease has been paid, two documents must be created. The first one is payment order, and the second is the registration of the fact of payment (debiting of funds from the organization's bank account). If an organization uses the Client-Bank service and payment orders are generated in it, then there is no need to duplicate their creation in 1C Accounting, it is enough just to enter a document with which funds are debited from a bank account based on what is received from financial institution statements, and the program will make all the required changes in the accounting registers automatically.

The correctness of the reflection of payment for the rented property can be checked using processing in 1C Accounting, which allows you to view the transactions that appeared as a result of entering a document.

The procedure for accounting for payments for leased property in the company's expenses

At the end of each month, the organization is obliged to reflect the accrued rent in expenses. The basis for such an operation is an act stating that the relevant services have been provided. However, it is not obligatory, unless it is expressly stated in the contract.

To attribute the rent to expenses, to accept the advance payment for offset and to take into account the input VAT in 1C Accounting, it is recommended to use a document that reflects the receipt of services. When creating it, the following features should be taken into account:

A document is created from the menu section, which is dedicated to working with purchases and receipts of goods and services.
The type of operation is an act on the provision of services.
Determine the date (usually the last day of the month).
Select the organization-lessor from the directory of organizations 1C Accounting 8.3.
Select services from those available in the "Nomenclature" reference book. If there is no rental service in it, then you need to create it by filling in the appropriate fields.

In the window that opens, specify a new account for the range of rental services. Typically this will be 20.01, as rent is usually a production cost.
Next, you should choose which product group to attribute rental costs (usually attributed to all products).
It is necessary to indicate the cost item for which the rent will be recorded.
After filling in all the required fields, the form for creating new service can be closed by first saving.

After entering the new service into the document on the posting of rental services, it remains only to enter the amount, and then post it and close it. Changes in the accounting system as a result of wires can be seen using the Dt / CT button.

To accept VAT for refund, it is necessary to post the invoice received from the service provider in the accounting system. In 1C Accounting, this procedure requires the following actions:

In the document that reflects the posting of rental services, you must fill in the fields where you indicate the number and date of the invoice. After that, register. As a result of the actions, a new received invoice will be created.
Next, you should go to it and indicate the date on which it should be held. The program will perform all actions automatically - it will make entries about the received invoice in the registers of the accounting system and reflect it in the calculations of VAT for the period.
Upon completion of checking and editing the document, it should be saved and finished with it.

Procedure for deregistering rented premises

When the lease comes to an end, the value of the property must be deducted from off-balance sheet account 001. The basis for this is the act of transferring the property to the lessor. This operation is also performed manually. The procedure for forming an operation is recommended as follows:

In the 1C Accounting section of the menu, you should create a new operation.
The date of its implementation will be the date of transfer of the premises to the counterparty in accordance with the signed act.
Formulate and describe the content of the operation.
Next, you should select the organization that was the user of the property (with whom the contract was concluded and the act was signed).
When forming a write-off operation, the account for the debit posting is not indicated, and the credit account will be account 001. In this case, the first subconto is the name of the lessor, and the second is the object of fixed assets itself.
also in mandatory indicates the amount of the assessment of the leased premises, which must be determined by the lease agreement.
Upon completion of filling in all the details, you must complete the work with the document and make the necessary postings.

To check the balance of settlements with the landlord, it is recommended to use the standard reports - balance sheet on account, analysis or account card, analysis of subconto. All reports are located in the same-named section of the 1C Accounting solution menu. When forming them, you should only correctly determine the counterparty or account number. After these actions, the program will automatically display the existing debt.

Thus, accounting for leased property is a rather complicated procedure, but using 1C Accounting tools, you can significantly simplify it and increase the efficiency of the accounting staff.