Formation of payments based on payment documents. Payment calendar: generation of payment documents

For convenient formation of Receipts and Write-offs of non-cash Money, as well as RKO and PKO, special jobs are implemented in the system. They reflect instructions for processing payment documents, as well as the generated payment documents themselves. Consider.
Workstation for generating non-cash payments . The first tab displays the actual payment documents:

And on the tabs For receipt and For payment - orders for the corresponding operations. List orders for admission:

And if we use applications (the corresponding functional option enabled) - then only orders will be in the list of orders:

In the second statement to the cashier:

And if the option Applications for spending DS included- then only applications can serve as grounds:

Bookmark For salary payment while empty:

1. Contract with a counterparty
2. An invoice for payment
3. Write-off of non-cash funds
4. Options 1 and 3
5. Options 2 and 3
6. Options 1 and 2 and 3

Question 8.23 ​​of exam 1C: Professional in ERP Enterprise Management 2.0. The order for the execution of the document "Receipt of non-cash funds" may be:

1. Customer order
2. Return of goods to the supplier
3. Options 1 and 3
4. Options 2 and 3
5. Options 1 and 2 and 3

Question 8.26 of exam 1C: Professional in ERP Enterprise Management 2.0.

1. Receipt of services and other assets
2. Supplier order
3. Options 1 and 3
4. Options 1 and 2 and 3
5. Options (1 and 2) or 3

Question 8.27 of exam 1C: Professional in ERP Enterprise Management 2.0. The order to draw up the document "Write-off of non-cash funds" may be:

1. Advance report
2. Application for spending money
3. Return of goods from the buyer
4. Options 1 and 3
5. Options 2 and 3
6. Options 1 and 2 and 3

1. Contract with a counterparty
2. An invoice for payment
3. Advance report
4. Options 1 and 3
5. Options 2 and 3
6. Options 1 and 2 and 3

Question 8.25 of exam 1C: Professional in ERP Enterprise Management 2.0. The order for the execution of the document "Incoming cash warrant" can be:

1. Customer order
2. Expected cash flow
3. Sale of services and other assets
4. Options 1 and 3
5. Options 2 and 3
6. Options 1 and 2 and 3

Question 8.28 of exam 1C: Professional in ERP Enterprise Management 2.0.

1. Receipt of goods and services
2. Supplier order
3. Application for spending money
4. Options 1 and 3
5. Options (1 and 2) and 3
6. Options 1 and 2 and 3

Question 8.29 of exam 1C: Professional in ERP Enterprise Management 2.0. The order for the execution of the document "Expenditure cash warrant" may be:

1. Statement to the bank
2. Statement to the cashier
3. Application for spending money
4. Options 1 and 3
5. Options 2 and 3
6. Options 1 and 2 and 3

Question 8.4 of exam 1C: Professional in ERP Enterprise Management 2.0. Payment documents must include:

1. Cash flow item
2. Item of income/expenses
3. Asset item
4. Options 1 and 2
5. Options 1 and 2 and 3
6. Options 1 and (2 or 3)

Checked. The correct answer is the first one.

In this dialogue, we want to address directly the chairmen of cooperatives and HOAs, the heads of management companies. In Dialogues 2 (“First steps towards the implementation of the new legislation”) and 7 (“ Legal essence new form payment for consumed electrical energy”), we talked about the procedure for the formation and delivery of payment documents for electricity to consumers, regulated by Decree of the Government of the Russian Federation of 05/06/2011 No. 354. According to this legal document, utility service providers need to monthly:

− accept/take readings of individual and collective metering devices;

− to charge fees for public Utilities;

- generate payment documents (by printing and subsequent converting, so that the form of the document meets the requirements of the legislation on personal data);

− deliver payment documents to consumers.

This Decree determines the utility service provider entity any legal form or individual entrepreneur that provide utility services to consumers. Management companies in the field of housing and communal services, homeowners associations and housing cooperatives have assumed responsibility for managing residential apartment buildings, which includes the obligation to generate and deliver payment receipts for electricity, and on a monthly basis, as defined in Decree No. 354.

On May 15, 2013, another Decree of the Government in the field of housing and communal services was adopted - “On the procedure for carrying out activities for the management of apartment buildings”. This document creates a professional basis for the management of residential multi-apartment buildings, and there is no doubt that there will be much less abuse on the part of those who carry out such management. As explained on the website of the Russian government, the resolution introduces the concept of managing an apartment building, approves the standards for managing an apartment building, determines the procedure for the formation and approval of a list of services and works for maintenance and repair common property in an apartment building, carrying out emergency dispatch services, transferring technical documentation on an apartment building and other documents related to the management of this house. This decision was adopted pursuant to Article 161 Housing Code, which states that the management of an apartment building should provide favorable and safe living conditions for citizens, as well as the provision of an appropriate quality of public services.

The Decree introduces five groups of persons managing an apartment building:

− owners of premises in an apartment building with direct management of the apartment building by the owners of premises in this building;

− associations of homeowners, housing construction cooperatives, housing cooperatives or other specialized consumer cooperatives that manage an apartment building without concluding a management agreement with managing organization;

− management organizations that have entered into an agreement on the management of an apartment building;

− managing organizations that have concluded a contract for the provision of services and (or) performance of work on the maintenance and repair of common property in an apartment building, the number of apartments in which is more than 12;

− developers who manage an apartment building before concluding an agreement on the management of an apartment building with a managing organization.

Thus, the performers of public services are: owners of premises in an apartment building with direct management of an apartment building, owners of premises in this building; homeowners associations, housing construction cooperatives, housing cooperatives or other specialized consumer cooperatives that manage an apartment building without concluding a management agreement with a managing organization; managing organizations that have concluded a contract for the provision of services and (or) performance of work on the maintenance and repair of common property in an apartment building with more than 12 apartments (see Fig. 1).

Among the standards for managing an apartment building, the Decree specifies the duties of a utility service provider:

− conclusion of energy supply contracts (purchase and sale, supply of electrical energy (capacity) with resource supplying organizations in order to ensure that owners and users of premises in an apartment building are provided with utilities of the appropriate type, as well as contracts for the maintenance and repair of in-house engineering systems(in cases provided for by law Russian Federation);

- organization and implementation of payments for services and work on the maintenance and repair of common property in an apartment building, including services and work on the management of an apartment building, and utilities.

There are many services listed, but for this dialogue, we will list the following three (see Figure 2):

− registration of payment documents and sending them to owners and users of premises in an apartment building;

− implementation by managing organizations, partnerships and cooperatives of settlements with resource-supplying organizations for electrical energy supplied under power supply agreements;

− conducting claims and claims work in respect of persons who have not fulfilled the obligation to pay for housing and communal services, provided for by the housing legislation of the Russian Federation.

Thus, dear directors of management companies and chairmen of homeowners' associations and housing cooperatives, if you have assumed the responsibility of managing apartment buildings, take the trouble to process payment documents, send them to the owners of the premises, timely settlements with resource-supplying organizations and conduct claims and claims work with debtors. There is no need to shift these responsibilities to resource-supplying organizations. For a long time, SPGES LLC, in relation to its direct customers-consumers, has been fulfilling the requirements of the law regarding the form of a payment document and the timing of its formation and delivery to citizens. These consumers include residents of private households and residents of those apartment buildings who chose direct control with their homes by concluding direct power supply contracts with SPGES LLC.

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Information system " Payment schedule» provides tools for daily correction of the organization's payment plans, generation of payment documents and control of their payment.

Correction of payment plans in the payment calendar system is performed using the document "Register of payments". The functionality of the document allows, on the basis of spending plans entered into the payment calendar of the organization, to form the composition of payments for the current day. Thus, the cash spending plans are updated in accordance with the actual cash balances on the organization's settlement accounts and an additional ranking of planned payments is provided according to their priority. Scheduled payments with high priority are included in the payment register in without fail, with a lower one, depending on the degree of fulfillment of the cash receipts plan.

This approach to payment planning helps to avoid cash gaps and exceeding the established limits on cash balances in the organization. The payment register is an additional point of control over the organization's spending of funds.

Formation of payment documents (outgoing payment orders) in the information system "Payment calendar" is carried out automatically, based on the plans for spending funds included in the register of payments (from the document "Register of payments").

Because SysTecs programs that include this information system, continuous data exchange with the information base "1C: Accounting 8" is provided, the generated payment orders in real time enter the base 1C: Accounting. For further transfer of the generated payment documents to the bank, you must use functionality applied solution"1C: Accounting 8", which are disclosed in the documentation of the company 1C.

Based on bank statements in information base"1C: Accounting 8" reflects the operations of the movement (receipts and write-offs) of funds on the settlement accounts of the organization and, as a result of data exchange, are automatically transferred to the "Payment calendar" system. The actual cash flow forms the fulfillment of plans for the receipt and expenditure of funds and is displayed in the following interfaces and reports:

The functionality of these tools provides control over the expenditure of funds in the organization.

In addition, the actual spending of CA is transferred to the system for managing requests for payments and is displayed in the interfaces and reports of the system, signaling to managers about the need to continue working on the transaction (application).

Work with documents reflecting the movement of funds on the settlement accounts of the organization is carried out in the bank documents journal. Work with payment registers in the "Payment calendar" system is performed using the "Formation of payment registers" assistant. Cash movements in the organization are controlled in the journal

Today, the main problem for many enterprises is the search for free financial resources. After all, the impossibility of attracting them leads to a decline in production, and a decrease in the level of income of the population, consumer demand leads to a reduction in the revenue of enterprises, an increase in accounts receivable

operational planning

During the economic downturn, the conditions for deliveries from enterprises are tightened: minimizing risks, companies prefer to work on prepaid basis. Therefore, the shortage of live cash (hereinafter referred to as LC) becomes the main problem that an enterprise has to solve in order to ensure its liquidity and solvency in a crisis reality.

The mechanism that allows you to control the company's liquidity and make the most productive use of DS is the payment calendar.

Operational cash flow planning for a certain period is carried out by compiling a payment calendar within the framework of the cash flow budget (hereinafter referred to as BCDS) based on the current state of payments, concluded contracts, signed agreements and actual obligations.

From the point of view of budgeting, the payment calendar is a system for reserving DS from the plan. But unlike BDDS, this is a more detailed document. After all, if at strategic planning It doesn’t matter from whom exactly the money will be received or to whom the money will be paid, then with an operational one everything is in full view: here are the debtors-debtors, and here are the creditors.

Therefore, in the payment calendar, you can describe in detail: to whom, when, from whom, for what and how much should be paid (received).

The payment calendar is a short-term cash flow plan (hereinafter referred to as DDS) (week-month), reflecting all types of enterprise activities (core, financial, investment), approved by management within the limits and capabilities of the enterprise.

Who needs a payment calendar?

The information provided in the payment calendar of the enterprise is necessary for business owners, top and middle managers, heads of financial responsibility centers (hereinafter referred to as the CFR) and employees of the financial and economic block.

From the point of view of budgeting, the payment calendar is a system for reserving funds from the plan

The range of issues related to the competence of the financial director, one of the most important managers of the enterprise, is unusually wide - from the tasks of operational management in cash to the problems of strategic development of the company. In addition, any company financial management is closely related to its main activity - production, trade or provision of services, and therefore, with the management of resources. The introduction of the payment calendar will reduce the labor costs of the financial director to control the spending of DS If earlier he had to review and sign each application for payment, then with the introduction of the payment calendar, when the amounts of payments are approved in the budgets and the procedure for agreeing payments is formalized, cash flow control can be assigned to the employee financial service. The financial director, on the other hand, will only approve a limited number of payments, usually over-limit, large or irregular. For example, it is enough to agree on the amount of payment for renting an office once when approving the budget, leaving control of the payment procedure itself and the compliance of the amounts with the budget with the financier.

Properly built business processes help to minimize the risk of abuse by employees of the enterprise by separating the functions of monitoring payments and initiating them. For example, the head of the business area accepts all requests for payment according to his CFD and is responsible for budget execution, while the financial officer controls the compliance of applications with budget limits and the implementation regulatory procedures payment system.

Tasks that will solve the payment calendar

1. Avoid cash gaps and failure to fulfill the company's obligations to counterparties. The main purpose of the formation of the payment calendar is to combat cash gaps, at which there is no money in the cash desk and on the current account. Being actually a planned "schedule" of the company's cash flow, the payment calendar allows you to predict cash gaps, take measures in advance to eliminate the situation of the need to make payments in the absence of sufficient funds in the company's account. Following the principle of "forewarned is forearmed", you can quickly change the plans for spending DC, thereby preventing a cash gap.

You can make preliminary "estimates", change the dates of receipts and payments, coordinate them with counterparties - and reflect all this directly in the payment calendar.

2. Do not allow funds to be spent in excess of the approved amounts. Even if the company has a lot of money, this does not mean that they can be spent thoughtlessly. Spending is allowed only within the accepted budgets. Unforeseen situations that require going over budget are rather exceptions to general rule. The payment calendar allows you to control whether the payment is within budget.

3. Manage the liquidity of the company. One of the main criteria for the correctness of management decisions made in the financial sector is the positiveness of the total flow of DS at any given time.

4. Provide reliable information on-line. It is important to receive financial information promptly. The disadvantage of the payment calendar implemented in Excel is the time spent on rebuilding reports. Payment calendar must be integrated into the system operational accounting so that double entry is not required to obtain valid data.

5. Ensure that the procedures for agreeing payment of expenses are properly followed. The approval procedure should include a certain delegation of responsibility, depending on the importance of a particular payment.

6. Eliminate the human factor as much as possible.

DO flow planning implies the possibility liquidity management companies. The liquidity indicator of an enterprise takes into account the state and value of its current assets and liabilities.

The payment calendar is a plan for the movement of money in the short term, reflecting all types of activities of the company, approved by the management within the limits and capabilities of the enterprise

The main components of current assets are stocks, receivables and VA, current liabilities are accounts payable.

The payment calendar allows you to manage accounts payable and accounts receivable. This is especially true with an increase in the number of buyers or suppliers, since it becomes possible to clearly determine the dates of payments for the timely receipt of raw materials, services, ensuring the efficiency of the enterprise, and preventing the occurrence of penalties.

The management of DCs related to inventory immediately sets the task of managing inventory turnover. The faster it is, the less stocks, the cheaper they cost the company, the more efficiently the DCs are used to purchase the necessary raw materials, materials, goods for the main activity.

With a shortage of "live" money, it is especially important for the enterprise to work accurately to coordinate the payment plan at all levels of management and competent, thoughtful prioritization.

In practice, a situation often arises when the income plan is not fulfilled, and the CA expenditure plan is executed in full, respectively, total amount applications for payment exceeds the actual receipt of DS. In order to avoid cash gaps, it is advisable to rank all payments according to their priority or importance. Payment under items with the highest priority is carried out without fail, with lower ones - subject to additional conditions. For example, applications for payment of debts to the main suppliers of products, taxes are satisfied in the first place, while the costs of training, modernization of office equipment are financed when the sales plan is met by at least 90%.

In this regard, an analysis of the so-called fixed payments is very useful: enterprises often have expenses that they are used to and do not question their expediency. A fresh look at the fee structure will help determine whether these costs are indeed mandatory. Drawing up a VAT plan only makes sense when you can be sure that all necessary payments are taken into account. The plan is drawn up in order to eliminate the need for "sudden" funding of any "super important" projects. It is necessary to think over the directions of spending DS in advance; in a crisis situation, it is appropriate to introduce more stringent deadlines for agreeing on a payment plan at all levels of enterprise management.

With regard to the implementation of the plan, the practice of daily reconciliation of the cash balance of the DS deserves attention, which will eliminate possible abuses, give managers reliable information about the current balance of funds in the accounts and cash of the enterprise, which is necessary for making decisions on making current payments.

Principles, rules, sequence of formation

When building a cash payment system for a company, two areas of work should be distinguished. First — formation financial plans in medium term, DCS items and other analysts (organizations, contracts, counterparties) limiting DC payments. The result is a document - "Payment Calendar". Second — a description of the movement of applications (payment registers) in the context of process participants, time frames, which is considered as an enterprise business process aimed at implementing the Payment Calendar document in terms of interaction between departments and enterprise management, requiring clear coordination and close attention from managers and executive personnel.

The main stages of the development of the payment calendar system

1. Formation of planned data (this process is implemented within the framework of budgeting and is an obligatory preparatory stage, since the verification of the possibility of payments is carried out according to planned data).

2. Determination of the list of analysts (item DDS, counterparties, contracts, source of DC), in the context of which the possibility of payments and receipts will be checked.

3. Construction of a mechanism for the formation of registers of payments, applications.

4. Description of the business process "Payment calendar", the definition within its framework of responsible persons for procedures, tasks.

5. Regulation and documentation of the business process "Payment calendar".

6. Automation of the business process "Payment calendar".

1. Formation of planning data

The company is expected to have financial structure with the allocated CFD, budgeting as a management tool is implemented and works. This stage is the basis for the payment calendar, because. the possibility of payment/receipt is checked in the context of certain plan data.

It is important to draw up a BDDS regarding cash flows for the main, investment and financial activities, for which it is necessary to have budgets for both core activities and investment projects. It is advisable to assign a responsible person to each article (i.e., an employee who makes decisions and is responsible for both planned and actual indicators, deviations of the fact plan).

2. Determination of the list of analytics

The list of analytics allows you to create a tool for checking payments / receipts for the possibility of implementation.

You can use the following analytics: CFD, source of DS, counterparty (recipient of DS), agreement with the counterparty (under which payments will be made), DDS article (for which DS will be paid), project (for which investment payments), payment priority.

When highlighting analysts in the accounting system, it is necessary to remember the principle economic feasibility- overestimated requirements for the list of analysts make the system time-consuming and non-mobile. Therefore, one should dwell on the list that is the minimum necessary to solve the tasks set by the company for the accounting system.

3. Construction of a mechanism for the formation of registers of payments, applications

After determining the analyst and payment details, a toolkit of payment / receipt of the DS is formed. The operational financial management system of an enterprise, implemented through the "Payment Calendar" business process, includes several participants (employee, department, service), and each needs a tool with which he will work in this system. Employees of departments and services submit applications for the payment / receipt of DS, and the management or employees authorized to make decisions implement them through the registers of applications. The application is a request document for receipts or payments to the DO, containing descriptive information about this operation. The application reflects all approved analysts, supporting details, priority, if necessary, and a comment field for each of the participants in the future payment calendar process.

The register of applications is a list of applications consolidated according to a certain attribute (date, responsible, source of DS, type of articles).

Both the application and the register of applications for the payment of CA must contain a complete and sufficient amount of information to make a decision on the payment / receipt of money.

4. Description of the business process "Payment calendar"

After verification and approval of payment for the submitted applications, it is considered that the payment calendar as a business process is implemented in the registries, approved applications.

Next, you need to answer the questions: who, what, when and in what time frame. It is at this stage that the process of developing a payment calendar is important, which establishes the procedure for the interaction of employees and, therefore, determines the result of the payment discipline of the enterprise and its reputation as a conscientious partner. There are many options for the interaction of employees in the process of coordinating applications, and each enterprise develops a scheme that is expedient and convenient for it.

When designing a business process, you must follow certain principles:

• sufficiency of powers and functions of participants in the process (this means that each of the coordinating and approving parties has the right to make one or another decision on the payment);
• organizational security (any household payment or application for receipt must have a single body for approval and approval, and not a single unit whose participation in the process is provided for can be excluded from the payment calendar formation cycle);
• possibility of controlling function (all applications must have a sufficient level of verification of the possibility of payment, in order to avoid unauthorized payments);
• dynamism (the system of cash payments should have an optimal approval procedure that meets the requirements of the company's payment discipline (usually lasting from two to five days), and the payment approval process is optimized in accordance with work with suppliers).

The most visual representation of a business process is graphical, in the form of a diagram (figure).

5. Regulation of the business process "Payment calendar"

At the final stage of the business process management cash flows is fixed in regulatory documents, which are approved by an internal order and are binding on all departments and employees of the company. An internal document that defines the rules for the operation of the company's payment system should contain information on the procedure for processing applications for payment, terms, persons responsible for coordination and approval, duties and powers of employees, sequence of actions.

6. Automation of the business process "Payment calendar"

To maintain the operational management of cash flows, automation of the relevant business processes will be required. Software should allow:

• create electronic accounting documents payment system (for example, applications for payment or registries);
• form electronic reporting necessary to control the execution of payments, the implementation of the regulations of the payment system, BDCS (for example, a payment calendar);
• implement support for control and approval procedures (budgets, requests for payment, etc.).
• restrict access to financial information for different levels responsibility in the company.

Some enterprises use Excel and other non-core programs to automate cash flow management business processes, although this method has a number of disadvantages: low efficiency in displaying information and reporting, vulnerability to failures, the problem of double data entry, and the need to spend time on rebuilding reports. Therefore, more and more companies tend to choose specialized software.

Cash flow control is the main task facing financial service any enterprise. At the same time, a tool that allows you to manage cash flows in a visual form is the company's payment calendar or the organization's payment schedule.

Drawing up a payment calendar

The payment calendar is the most useful and frequently used tool of the treasurer in terms of operational financial planning, which allows you to get comprehensively detailed information on the balances and movement of cash resources in the future for an arbitrarily set period of time.

It can be developed both in the context of individual cash flows, and in the whole company.

Historically, in many enterprises, the compilation and maintenance of a payment calendar is done using spreadsheets in Excel (download an example of a payment calendar in Excel). This method, which has proven itself over many years, enables basic financial planning, since it is highly dependent on the "human factor". An advanced option that allows you to unlock the full potential of such a tool as a payment calendar is to compile and maintain it using an automated financial system.

The compiled payment calendar of the enterprise in a specialized program developed on the basis of "1C: Enterprise", in essence, is a cash flow plan for a certain period from necessary level detail sufficient to make decisions on cash flow management (CFM).

Prevention of cash gaps

The main purpose of using the payment calendar is to combat cash gaps. The presentation of the payment schedule in a simple, visual form allows you to more clearly see the picture of cash flows generated by operational planning data based on information about planned receipts and write-offs of funds.

Figure 1. An example of a payment calendar in the professionally specialized program "WA: Financier".

Information about the forecast cash flow with possible cash gaps contributes to the prompt adoption of measures to prevent this situation.

Very important for using this cash flow management tool is its interactivity and the ability to customize analytics of any depth in a useful context.

The ability to transfer a planned payment directly in the form with a prompt change in the situation according to the plan of receipts and expenditures of funds gives the user a clear picture of the situation with changes in the company's cash flows.

Adjustable groupings of the instrument provide the user with the level of detail that he really needs (from summary turnovers for each application to detailed ones).

Using information about a minimum balance can be an effective mechanism for accumulating amounts in an account by a certain date (for example, to pay taxes or pay salaries).

The result of optimization of the payment calendar is an ordered plan (forecast) of cash flow, in which there are no cash gaps.

Payment order

Based on these data, a register of payments and a payment schedule are formed, with the help of which payment orders to the bank are created.

All these requirements are met by the payment calendar implemented in software product based on 1C - “WA: Financier. Cash Management".

The payment calendar in the system is an interactive tool with which the treasurer manages the company's cash flows.

Figure 2. An example of a payment calendar in the WA: Financier. Cash Management".

The payment calendar form consists of the following areas

Figure 3. Report setup area in the WA: Financier. Cash Management".

In the payment calendar settings, you can:

All these functions give the user the opportunity not only to manage the output of data, but also to customize the structure of the payment calendar “for themselves”, set selections, and create a register of payments. The system settings created by the user once can be either saved and used by the user himself or copied for others.

In accordance with the user's settings, the company's payment calendar is generated with varying degrees of detail.

Figure 7. An example of detailing the payment calendar in the program “WA: Financier. Cash Management".

The data area displays information about the planned cash flow or payment schedule, visually displays the areas within which the treasurer can move the payment date on applications without violating the terms of the contract. Moving the application to another date does not require editing the document. The user simply “drags” the application to another date. At the same time, the cash flow plan by date is automatically recalculated. The user "drag and drop" can transfer applications, both between the date interval and between the places of storage of funds.

If planning requires information on minimum account balances, the user can enable the display of this information by selecting the appropriate item in the payment calendar settings.

Figure 8. Entering information about the minimum balance of CA in the program “WA: Financier. Cash Management".

To enter data on the minimum balance of funds, a special assistant is used, called by the button

After "normalization" of cash flows, the user can apply changes to the system. After accepting the changes, the schedule of dates of planned payments will be fixed in the applications.

On the basis of applications, you can create a register of payments or directly generate payment orders to send them to the interaction system with the Client-Bank program.