How to make an advance report in 1s 8.3. Completing advance report

The Advance Report document in 1C Accounting is a very common document in accounting work, and it is used to reflect the travel and business expenses of an enterprise.

To fill out the document "Advance report" in 1C Accounting, go to the "Cashier" tab in the top or bottom menu of the program. This document is also present in the bottom menu "Production". The procedure for generating a document is the same for all eighth versions of the 1C Accounting program.

Click on the Advance Report item and click on the Add button in the top menu of the Advance Report journal. In 1C Accounting version 8.0 and version 8.1 the button has next view , and in 1C Accounting version 8.2

After clicking on the "Add" button, a new advance report opens, which you need to fill out. The document consists of four tabs: "Advances", "Goods", "Payment" and "Other".

The first step is to choose accountable person from the directory "Individuals" or, if the accountable person has not yet been entered, add a new one. After that, we insert the accountable person into the document by two clicks of the left mouse button or by the "Select" button.

In the first tab "Advances" you need to select the document that issued the money in 1C Accounting. Such a document may be an Expenditure cash warrant, if the money was issued from the cash desk, Write-off from the current account, if the money was transferred from the company's account or Issuance of monetary documents.

If the money was not issued in advance, this tab is not filled. At the bottom, be sure to indicate the purpose of the advance: travel or household expenses, as well as the number of documents that are attached to advance report.

The second tab of the document "Advance report" is "Goods". This tab in 1C Accounting reflects the goods that were purchased by the accountable person.

The third tab of the advance report in 1C Accounting - "Payment" is intended to reflect those expenses that were paid by the accountable person, for example, communication services, the Internet, etc.

The fourth tab of the advance report 1C Accounting "Other" reflects travel expenses if the accountable person went on a business trip.

After that, you can post the document in 1C Accounting, see the postings of the document and its printed form by clicking on the "Advance report" button at the bottom of the document in 1C Accounting.

In practice, when filling out a document, you may not need to fill out all the tabs of the Advance Report document in 1C Accounting. You will fill in one or two tabs, depending on the purpose for which the funds were spent by the accountable person. And about filling out an advance report in 1C Accounting 8 ed. 3.0.

Liked the article? Share on social networks

The Advance Report document in 1C Accounting is a very common document in accounting work, and it is used to reflect the travel and business expenses of an enterprise .. To fill out the Advance Report document in 1C Accounting ...

In everyday economic activity Almost all enterprises purchase the necessary goods for cash. To do this, employees are given cash in advance (in advance), for which they must account. Employees of the enterprise who go on business trips also receive money in advance and must be informed how to make an advance report afterwards. If an employee has a debt on a previous advance payment, he is not given money for reporting.

Accountable persons and terms

Employees of the enterprise who receive money with a subsequent report for them are called accountable persons. A special order of the head of the organization must contain a list of persons entitled to receive sums of money under the report in the accounting department of the enterprise. When an employee goes on a business trip, the manager issues a special order, on the basis of which the seconded person is also given money for travel expenses.

The order must also establish the deadlines for reporting expenses. If they are not specified, the employee must report within 3 working days after the expiration of the period for which the advance was issued. An employee returning from a business trip must account for the amounts spent no later than 3 working days after returning. Proper and timely preparation of advance reports allows you to avoid fines from regulatory authorities.

To confirm expenses, accountable persons are required to fill out and submit to the accounting department of the enterprise advance reports, which are documents primary accounting. The unified form of the advance report No. AO-1 was approved by the State Statistics Committee of Russia. The document can be issued in paper and in electronic format, but only in a single instance.

How to write an advance report for an employee

On the front side of the form, the employee reporting for the funds spent indicates the number and date of filling out the advance report, the name of the organization, his last name, first name, patronymic and position, structural subdivision and payroll number. The purpose of the advance must also be indicated.

On the reverse side of the form, the accountable person fills out a table that contains the details of the documents confirming the expenses. All checks, travel certificates, receipts, travel tickets indicated in the table are numbered in order and are attached to the document. V without fail date of issue and number are indicated. The line opposite each supporting document indicates the amount of the expense incurred. On the line "Total" the total amount of expenses is affixed.

Accounting: how to properly issue an advance report

The completed report with supporting documents is submitted by the accountable person to the accounting department of the enterprise for verification. The accountant accepting the report issues a receipt to the employee with the number and date of receipt of the document, the total amount of expenses and the number of supporting documents attached.

Further, the advance report is filled in by the accounting department of the enterprise. On the front side of the form, data on the previous advance payment and the amount of funds issued under the report and spent are entered into the table. The result of the calculation is entered in the "overspending" column if the employee spent more than the advance received. If the funds spent are less than the advance payment, the result of the calculation is put in the "balance" column. The second table on the front side of the form indicates the corresponding accounts to which the amounts of expenses are related.

After checking the correctness of the paperwork, arithmetic calculations and the intended purpose of the amounts spent, the accounting department sends the advance report signed by the chief accountant for approval to the head of the enterprise. The report signed by the head is the basis for writing off the accountable amounts.

The advance report is intended to reflect economic and travel expenses accountable person.

Usually, first, the accountable person is given money from the cash desk or transferred to the card from the current account. In the program 1C Accounting 8 edition 2, this is documented by the documents “Expenditure cash order” or “Write-off Money»,

To reflect the accountable amounts in the program, you need to fill out the document "Advance report". To fill in advance report in 1C 8 ed. 2 go to the "Cashier" tab or the "Cashier" menu at the top of the program. The specified document is also available in the "Production" tab. The sequence for generating an advance report is identical in all available editions of the eighth version of the 1C Accounting program.

For filling new form advance report, click on the element "Advance report" and press the button "Add" (green plus) in the top menu of the journal "Advance reports".

Clicking this button will open a new advance report. This document consists of four tabs: "Advances", "Payment", "Goods", and "Other".

Firstly, in the directory "Individuals" we find a specific accountable person. After that, select it in the document with the "Select" button or by double-clicking the left mouse button.

On the first tab "Advances" we select the document to which funds were previously issued in the 1C Accounting program. This document can be an expense cash order, if the money was issued from the cash desk, Write-off from the current account, if money was transferred from the company's account, or Issuance of monetary documents.

If the funds were not issued in advance, this tab is not required to be filled out. At the bottom of the document, we must indicate the purpose of the advance: household expenses or travel expenses; and it is also necessary to indicate the number of documents attached to the advance report.

The second tab of the document "Advance report" is called "Goods". This tab in the 1C 8 program reflects the values ​​acquired by the accountable person.

For example, it can be materials or goods. The most important thing when filling out this tab is to choose the correct folder in the "Nomenclature" directory, since the account is linked to the folder accounting and if you choose the wrong folder, an incorrect folder will be generated. accounting entry. Therefore, if the accountable person purchased the materials, you need to select the "Materials" folder.

The third tab of the advance report in the 1C Accounting program is called "Payment". It is required to reflect the expenses paid by the accountable person, for example: Internet, communication services, etc.

Here you also need to specify the account that will correspond with account 71 “Settlements with accountable persons”, usually this is account 60 “Settlements with suppliers and contractors”.

On the fourth tab of the advance report in the 1C "Other" program, you need to reflect travel expenses. In the event that the employee was on a business trip.

It also indicates the document on the basis of which the advance report is filled out. It can be a ticket, a hotel bill, etc. If there are several documents, each is written on a separate line. This tab also indicates the account to which travel expenses are debited. The bill depends on what kind of employee went on a business trip. If this is an employee of the main unit, we select account 20 “Main production”, if an employee of the administration, then account 26 “ General running costs" etc.

In practice, when filling out the form, it is not necessary to fill in all the bookmarks of the document Advance report in 1C 8. This will depend on the purpose for which the accountable money was spent.

An accounting document confirming the expenditure of funds issued to an employee in advance is listed as an advance report - a form consisting of two sides: front and back.

The form of the form is filled out by the accountable person, attaching documents confirming the expenses to the report.

The accountant, having received a set of documents, checks them and fixes them in the advance report form in the places designated for filling out by accountants.

The report should be signed by the head, write off the accountable amounts

Subsequently, the report is placed in an album of unified forms, taking into account the quality cash transactions, reduced to a single form No. AO-1.

Advance funds are issued to employees at the enterprise if hospitality or business expenses are planned.

To issue a certain amount of money, an order from the head on accountable persons is required, which indicates a list of persons and reasons for issuing.

The accountable person is the employees who are entitled to the amount for future expenses under the report.

There are certain terms in which a person is obliged to draw up an advance report on the funds spent.

Compilation of an advance report, examples

We write an advance report using the example of sending an employee on a business trip.

Accounting and Human Resources collect and process Required documents on a business trip:

1. confirmation of sending an employee on a business trip,
2. service assignment.
3. It is recommended to draw up a liability agreement with the accountable person, if it is approved in accounting policy organizations.

Upon presentation of the order and in the presence of an account cash warrant, the accountable person is given funds from the cash desk. For certain expenses, the employee must keep supporting documents.

After the employee returns from a business trip, he needs to draw up an advance report on the same day and submit it to the accounting department.

The accountant, after checking the report, translates it into special program and makes a write-off, confirms the validity of the waste.

If there is an unspent amount, the employee pays the balance to the cashier, or, otherwise, the funds may be overspent, then a refund is made to the accountable person.

If there are shortages from the employee's last advance report, the next advance payment is prohibited for issuance.

The employee does not have the right to transfer the advance to another person

All documents must be executed in accordance with the requirements established by law (Federal Law “On Accounting”) in order to avoid claims tax authorities, subsequent fines.

Advance report forms are filled out only according to the unified form No. AO-1, ​​they can be downloaded from official sources on the Internet.

Instructions for completing the advance report, examples

There are several ways to fill: using special accounting programs or an electronic file in the format (Excel), which can be downloaded from the Internet. One part is drawn up by an accountable person, and the other by an accountant.

On the first page of the report form, the employee must indicate the required details:

• company name,
• the date of the report,
• position and initials.

The purposes for which the funds were issued are indicated in the column for the purpose of the advance payment.

The reverse side indicates the entire list of supporting documents. The required columns to fill in are from 1 to 6.

The sequence of specifying the list is carried out in order, including in the report itself, indicating the documents.

Postings in the advance report: the amount of expense for each operation, the debit of the account, sub-accounts are sequentially indicated.

After specifying all the total amounts, the form is signed and decrypted. On the front side, the amounts are entered in the “spent” column, those that are indicated on the previous side in the “total” column.

After receiving the document for checking the advance report, the accountant must draw up a receipt and give it to the accountable person.

The accountant checks the postings and the accepted amounts, the numbers of the accounts for which the debit of expenses is kept, and indicates them on the back of the form.

If overruns or balances have been identified, from a previously received or current advance payment and for their accounting operations, then the accountant puts marks on the first page of the report form.

In case of spending funds for household needs, it is recommended to fill out a separate advance report

Documents for foreign language must be translated into Russian, in accordance with the regulation on accounting and financial statements in RF.

After all the necessary formalities and checks of the accountant, the advance report is submitted for approval to the head of the organization.

The head prescribes the position on the front of the form, puts a signature with a transcript and the date of approval. Only after that the report will be accepted for accounting.

Failure to comply with the deadlines for the submission of the advance report

If the advance report is not submitted on time, a violation of cash discipline is established.

To consider possible cases of non-compliance with the deadlines for submitting an advance report, you can seek help from Article 15.1 of the Code of Administrative Offenses of the Russian Federation.

It should be noted that responsibility for the advance report is not established, but the violation is recorded. Therefore, the organization may not expect penalties from the tax authorities.

To control the allocated funds for expenses is a task set for the organization, since it is purely internal control guides.

In case of non-repayment of the amount by the accountable person, the organization has the right to write them off from wages employee, only there are restrictions on the amount of deduction (Article 137 of the Labor Code of the Russian Federation). If the employee does not agree with the measures of the employer, the situation is resolved through the court.

Since the director is the person responsible for all the funds of the cash desk, the debt for non-return of accountable funds may not be attributed to the employee, but to the director. And then the accountant is at a loss: what to do with the advance payment for which the director did not give a report?

It is required to find out where to include the amount of the advance for which there is no advance report (from an employee or director).

How to deal with the fact that the employee does not submit the advance report on time?

Previously tax service it was said that income tax was deducted from such accountable amounts. But, as it turned out, this statement is not a norm of the law.

Since the funds are registered with the employee as a debt to the organization, but are not his income.

The employee who submitted the advance report later repays the debt. Accordingly, personal income tax is not deducted from this income.

It is wrong to say that the minute the employee did not submit a report, he automatically received income. Following these measures, calculate insurance premiums not required.

Because they can only be accrued on payments in favor of individuals and their rewards. Consequently, the employee will have a debt, and no accruals occur.

Sample advance report form, download

This article discusses the features of regulatory regulation of accounting for settlements with accountable persons in accounting, tax accounting, as well as the procedure for reflecting business transactions on accounting of settlements with accountable persons in the program "1C: Accounting 8" (rev. 2.0). The article was prepared by M.S. Suchkova.

• along the way;
• for renting a dwelling;

Regulatory regulation of settlements with accountable persons

In the course of their activities, organizations can issue cash to their employees for travel and business expenses based on the order of the head. In such situations, employees are accountable. The procedure for issuing funds for reporting and reporting is established by the Central Bank of the Russian Federation (Procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of Russia dated September 22, 1993 No. 40). The head of the organization determines the amount of accountable amounts and the terms for which they are issued. Accountable persons, within three days after returning from a business trip or after the expiration of the period for which the funds were issued, must submit a report on the use of funds (according to the unified form No. AO-1 “Advance Report”) and attach supporting documents.

In accordance with Article 166 of the Labor Code of the Russian Federation, a business trip is a trip of an employee by order of the employer to certain period to perform an official assignment outside the place of permanent work. The permanent place of work is the location of the organization, the work in which is conditioned by the employment contract. The procedure for sending an employee on business trips, both on the territory of the Russian Federation and on the territory of foreign states, is regulated by the Regulations on the Peculiarities of Sending Employees on Business Trips, approved by Decree of the Government of the Russian Federation No. 749 of October 13, 2008. In case of sending on a business trip, the employer is obliged to reimburse the employee for the following expenses:

• along the way;
• for renting a dwelling;
• additional expenses related to living outside the place of permanent residence (daily allowance);
• other expenses incurred by the employee with the permission of the employer.

When sending an employee on a business trip to the territory foreign country additional expenses are reimbursed:

• for registration of a foreign passport, visa and other travel documents;
• for the obligatory medical insurance;
• obligatory consular and airfield fees;
• fees for the right of entry or transit of road transport;
• other mandatory payments and fees.

Accounting for settlements with accountable persons is kept on account 71 “Accounting for settlements with accountable persons”. In the debit of account 71, in correspondence with the credit of cash accounts, the issuance of amounts of cash under the report is reflected. The accountable amounts spent are reflected in the credit of account 71 in correspondence with expense accounts or other accounts, depending on the nature of the expenses incurred.

Reflection of travel expenses in tax accounting

In accordance with paragraphs. 12 paragraph 1 of Article 264 of the Tax Code of the Russian Federation, travel expenses are included in other expenses related to production and sales. For income tax purposes, the following expenses may be taken into account:

• travel of the employee to the place of business trip and back to the place of permanent work;
• renting a dwelling, including the employee's expenses for paying additional services provided in hotels (with the exception of expenses for service in bars and restaurants, expenses for room service, expenses for the use of recreational and health facilities);
• per diem or field allowance;
• registration and issuance of visas, passports, vouchers, invitations and other similar documents;
• consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea channels, other similar structures and other similar payments and fees.

Since January 1, 2009, the amounts of daily allowances and field allowances are not standardized for income tax purposes (Federal Law No. 158-FZ of July 22, 2008). The moment of recognition of travel expenses under the accrual method is the date of approval of the advance report (Article 272 of the Tax Code of the Russian Federation).

The amount of value added tax (VAT) paid on travel expenses (expenses for travel to and from the place of business trip, including expenses for the use of bedding on trains, as well as expenses for renting accommodation) are deductible (clause 7 of article 171 of the Tax Code of the Russian Federation). The basis for the deduction of VAT amounts are invoices or documents confirming the payment of the amount of tax withheld by tax agents (strict reporting forms).

In accordance with the Tax Code of the Russian Federation, the employee's income for the purpose of calculating personal income tax (PIT) does not include daily allowances paid in accordance with the law Russian Federation, but not more than 700 rubles for each day of being on a business trip on the territory of the Russian Federation and not more than 2,500 rubles for each day of being on a business trip abroad, as well as actually incurred and documented targeted expenses, for example, travel expenses, expenses for renting a dwelling ( Clause 3, Article 217 of the Tax Code of the Russian Federation). When traveling on a business trip in the territory of the Russian Federation (foreign business trip) with a daily allowance of more than 700 rubles (2500 rubles) per day from an amount exceeding 700 rubles (2500 rubles) per day, it is necessary to accrue and pay personal income tax. If the employee fails to submit documents confirming the payment of expenses for renting a dwelling, the amounts of such payment are exempt from taxation in accordance with the legislation of the Russian Federation, but not more than 700 rubles for each day of being on a business trip in the territory of the Russian Federation and not more than 2500 rubles for each day of being in overseas business trip.

In accordance with paragraph 2 of article 9 federal law dated 24.07.2009 No. 212-FZ per diems, as well as actually made and documented targeted expenses for business trips of employees, both within the territory of the Russian Federation and outside the territory of the Russian Federation, are not subject to insurance premiums. In case of failure to submit documents confirming the payment of expenses for renting a dwelling, the amounts of such expenses are exempted from taxation of insurance premiums within the limits established in accordance with the legislation of the Russian Federation.

Keeping records of settlements with accountable persons in the program "1C: Accounting 8" (rev. 2.0)

Consider an example of settlements with an accountable person when issuing cash for business needs in the program "1C: Accounting 8". As an example, consider a few options development of events.

Example 1

On 04/01/2011, the organization "Example" issued an employee Ivanov V.D. 10,000 rubles for the purchase of an external hard drive.

In the program "1C: Accounting 8" this operation is reflected in the document "Outgoing cash order" (the main menu item "Cashier") with the type of business transaction "Issuance to an accountable person". In the document, it is necessary to fill in the accounting account, in this case 50.01, the issued amount is 10,000 rubles. On the “Payment details” tab, we indicate the “Reporting person”, which we select from the “Employees”, “Vladimir Danilovich Ivanov” directory and the cash flow item “Issuance of funds to the accountant”. The document generates postings Dt 71.01 Kt 50.01 10,000 rubles. Figure 1 shows the posted document "Expenditure cash warrant" and the results of its implementation.

Rice. 1. Issuance of funds to an accountable person

Option 1: Advance report with unspent amounts

04/08/2011 Ivanov V.D. submitted an advance report and documents on the purchase of a disc worth 9,000 rubles. Unused funds were returned to the cashier.

In the program "1C: Accounting 8" the document "Advance report" is formed (the main menu item "Cashier"). In the props "physical. person" we indicate the accountable person "Ivanov Vladimir Danilovich", on the tab "Advances" we select the document for which the funds were issued. First, select the type of document “Cash voucher”, then select from the displayed list desired document, in our example, this is RKO No. 1 dated 04/01/2011, the remaining fields of the table will be filled in automatically. On the “Products” tab, we indicate the “nomenclature” of the purchased product, from the “Nomenclature” directory, select “External hard drive”, if it is not in the list, then add it to the directory. We indicate the quantity - 1 piece, price, amount - 9,000 rubles,% VAT - 18%, the amount of VAT is calculated automatically - 1,372.88 rubles. To automatically generate an invoice in the program, we indicate the supplier - "Retail store", put a tick in the field "SF presented", indicate the date and number of the invoice. Specify the disk accounting account - 10.09 and the VAT account - 19.03. An example of filling out the "Advance Report" is shown in Figure 2. As a result of posting the document, postings are formed:

Debit 10.09 Credit 71.01

- 7,627.12 rubles,

Debit 19.03 Credit 71.01

- 1,372.88 rubles.

Rice. 2. An example of filling out the "Advance Report", tabs "Advances" and "Goods"

The return of the unspent amount (1,000 rubles) is reflected in the program "1C: Accounting 8" using the document "Incoming cash order" with the type of business transaction "Return from an accountable person", which indicates the amount to be returned 1,000 rubles, the accountable person and the type of cash flow funds. An example of filling out a PKO is shown in Figure 3. The document generates postings:

Debit 50.01 Credit 71.01

- 1,000 rubles.

Rice. 3. Incoming cash order

In order to check that all calculations are reflected in the program correctly, you can draw up a balance sheet for account 71.01 and make a selection for employee Ivanov V.D. (Figure 4).

Rice. 4. Turnover balance sheet for account 71.01 with a selection for employee V.D. Ivanov

Option 2: Advance report with overspending

04/08/2011 Ivanov V.D. presented an advance report and documents on the purchase of a disk worth 11,000 rubles. The organization reimbursed the excess amount.

In this situation, the "Advance Report" is generated in the "1C: Accounting 8" program, which is filled in in the same way as in option 1 (Figure 2), only a different cost of the hard drive is indicated. The issuance to the accountable person of the amount of excess expenses over the advance payment issued (1,000 rubles) is documented by the document “Expenditure cash order”, which is filled out as in Figure 1.

Option 3: Advance report with outstanding amounts

Ivanov V.D. presented the advance report on 08.04.2011. In the order of the head, it was indicated that the amount for the purchase of an external hard drive is provided for the period from 04/01/2011 to 04/07/2011. Cash left after buying an external hard drive, Ivanov V.D. did not return. By order of the head, it was decided to withhold the remaining funds from the employee's salary.

Accountable amounts not returned by employees on time are reflected in the credit of account 71 "Settlements with accountable persons" and the debit of account 94 "Deficiencies and losses from damage to valuables. Then they are debited from account 94 "Deficiencies and losses from damage to valuables" to the debit of account 73 " Settlements with personnel for other operations.

In the program "1C: Accounting 8", the operation of accepting an external hard drive for accounting is reflected in the document "Advance report" (Figure 2). Operations to reflect shortages are reflected in the document “Operations entered manually”. For this example the following leashes should be formed:

Debit 94 Credit 71.01

- 1,000 rubles- reflection of shortage;

Debit 73 Credit 94

- 1,000 rubles - writing off debts for shortages on the employee;

Debit 70 Credit 73

- 1,000 rubles - Withholding unpaid amounts from wages .

Rice. 5 - Writing off the unreturned accountable amount for shortages

Example 2

Advance travel report

Ivanov V.D. was sent on a business trip for 3 days to Moscow to conclude an agreement on the supply of goods (from 05/23/2011 to 05/25/2011). Ivanov V.D. an advance was issued in the amount of 30,000 rubles, in terms of daily allowance 2,700 rubles (900 rubles * 3 days), housing costs 12,000 rubles (4,000 rubles * 3 days), plane tickets 15,300 rubles.

05/27/2011 Ivanov V.D. submitted an advance report, a travel certificate, a report on the performance of an official assignment and supporting documents: an invoice for hotel accommodation in the form N 3-G in the amount of 13,500 rubles (4,500 rubles * 3 days) and a check for payment for accommodation; air tickets in the amount of 14,000 rubles. The amounts of VAT paid in the documents are highlighted in a separate line.

The order of reflection of operations in the program "1C: Accounting 8":

1. On May 20, 2011, the document “Cash Outlay Order” is formed with the type of business transaction “Issuance to an Accountable Person” (Figure 6). The document generates the wiring:

Debit 71.01 Credit 50.01

- 30 000 rubles.

Rice. 6. Issuance of funds to an accountable person for travel expenses

2. On May 27, 2011, the document “Advance report” is generated. On the “Advances” tab, the document is indicated for which the advance payment “Expenditure cash warrant” was issued. The “Other” tab indicates daily allowance, housing rental costs, and travel expenses (Figure 7). The document will generate the following postings:

Debit 44.01 Credit 71.01

- 2 700 rubles- daily;

Debit 44.01 Credit 71.01

- 11,440.68 rubles- the cost of renting housing;

Debit 19.04 Credit 71.01

- 2,059.32 rubles- VAT on rental costs;

Debit 44.01 Credit 71.01

- 11,864.41 rubles- travel expenses;

Debit 19.04 Credit 71.01

- 2,135.59 rubles- VAT on travel expenses.

Rice. 7. Reflection of travel expenses in the document "Advance report"

3. On May 27, 2011, the document “Expenditure cash order” is formed to reflect compensation for overspending on the advance report in the amount of 200 rubles. The document generates the wiring:

Debit 71.01 Credit 50.01

- 200 rubles.

4. 05/31/2011 must be reflected accrual of personal income tax from the amount exceeding the daily allowance. The excess amount is: (900 rubles - 700 rubles) * 3 days = 600 rubles. The amount of personal income tax is: 600 * 13% \u003d 78 rubles. In the program "1C: Accounting 8", the operation of calculating the amount of personal income tax is reflected as follows:

• The document “Operation entered manually” indicates the posting Debit 70 Credit 68 for 78 rubles.
• If salary accounting is maintained in the program "1C: Accounting 8", then for the purposes of calculating wages and generating reports on personal income tax, the amount of income with excess and the amount of personal income tax it is necessary to enter the document "Input of income, personal income tax and taxes (contributions) from the payroll", and
• the amount of income (600 rubles) is indicated on the tab "PIT: income and taxes" (Figure 8),
• the amount of personal income tax (78 rubles) must be indicated on the tabs "personal income tax at a rate of 13%", "personal income tax withheld" (Figure 9, Figure 10).

Rice. 8. Reflection of the amount of income from exceeding the daily allowance for personal income tax

Rice. 9. Reflection of the amount of personal income tax

Rice. 10. Reflection of the amount of personal income tax withheld