The chart of accounts is the foundation of accounting. Each accounting program has its own working chart of accounts, based on a single chart of accounts approved by the Ministry of Finance of Russia. The chart of accounts in 1C 8.3 has its own characteristics. Where to find and how to set up a chart of accounts in 1C 8.3, read on.
The chart of accounts of accounting for commercial enterprises was approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. Its main element is the number and name of the account. Example: 01 "Fixed assets". This element is the same for all organizations. However, further detailing of accounting is the right of organizations. In 1C 8.3, accounting detailing is implemented using subaccounts and additional three-level analytics - subconto. Sub-accounts are second-order accounts. For example, in 1C 8.3, the following sub-accounts are opened for account 01 "Fixed assets":
- 01.01 "Fixed assets in the organization";
- 01.03 "Leased property";
- 01.08 "Real estate objects, the ownership of which is not registered";
- 01.09 "Disposal of fixed assets".
Subconto is additional analytical reference books of the 1C program, which ensure the completeness of accounting. As mentioned earlier, in the working chart of accounts 1C 8.3 provides three levels of analytics. Each account or sub-account can have up to three sub-accounts. For example, for sub-account 10.01 "Raw materials and materials" in 1C 8.3, three sub-accounts are open:
- Party;
- Nomenclature;
- Warehouses.
However, there are accounts and sub-accounts with fewer sub-accounts, for example 26 "General expenses" has only one sub-account - "Cost Items".
Step 1. Open the chart of accounts in 1C 8.3
Go to the section "Main" (1) and click on the link "Chart of accounts" (2).
In the window that opens, we see a table (3), consisting of the following fields:
- "Account code". In this field we see the account number;
- "Name…";
- "Subconto 1";
- "Subconto 2";
- "Subconto 3";
- "View". The following account characteristics are specified here:
- "BUT". Active
- "NS". Passive
- "AP". Active-passive
- "Shaft.". This field is ticked in accounts for which accounting in foreign currency is kept;
- "Count". This field is ticked where there is quantitative accounting;
- "Ass." Here, a tick indicates the sign "Accounting by subdivisions";
- "WELL". This field indicates whether the account is involved in tax accounting, it is maintained in 1C 8.3 simultaneously with the accounting account in special registers;
- "Zab." This box is ticked in off-balance sheet accounts;
- "Quick choice". This field contains text that you can use to quickly find an invoice.
Step 2. Set up a chart of accounts in 1C 8.3 for your organization
In the window that opens, you see the available settings:
- accounting of VAT amounts (2);
- stocks (3);
- retail goods (4);
- cash flows (5);
- settlements with personnel (6);
- costs (7).
To open these settings, click on the link with the left mouse button. Next, let's take a closer look at each setting.
In this window, you see only one setting available for change - "By accounting methods" (8). This feature is automatically enabled if the accounting policy provides for separate VAT accounting. If you are sure that you do not use separate VAT accounting for your organizations, you can uncheck the box. Attention!!! The chart of accounts is configured immediately for all organizations. Therefore, if at least one of your companies has separate accounting for VAT, the sign "By accounting methods" should be enabled. If you have made changes, click the "Save and Close" button (9).
Inventory accounting
In this window, there are two settings available to change:
- "By parties ..." (10);
- "In warehouses ..." (11). Here you can also choose two accounting options (12):
- by quantity and amount;
- in count.
If you have made changes, click the "Save and Close" button (13).
Accounting of goods in retail
In this window there are two settings available for changing for accounts 41.12 "Goods in retail ..." and 42.02 "Trade margin ...":
- "According to the nomenclature ..." (14);
- "At VAT rates" (15).
If you have made changes, click the "Save and Close" button (16).
Cash flow accounting
In this setting, you can turn off accounting for cash flow items (17), for this you need to click on the "Turn off" link (18).
Accounting for settlements with personnel
Here you can choose one of the methods of accounting for settlements:
- “For each employee” (19);
- "Summary for all employees" (20).
This setting is closely related to the salary setting. If you keep records of wages and personnel in 1C 8.3 Accounting, then records must be kept for each employee.
If you have made any changes, click the "Save and Close" button (21).
Cost accounting
In this window, you can configure accounting for accounts 20, 23, 25, 26 for each department (22) or for the organization as a whole (23). If you have made changes, click the "Save and Close" button (24).
Step 3. Set up item accounting accounts in 1C 8.3
In the window that opens, you see a table in which certain accounts are linked to the item type (2):
- accounting account (3);
- transfers (4);
- income (5);
- costs (6);
- VAT on purchased valuables (7);
- VAT on sales (8);
- VAT paid at customs (9).
In order to enter the settings for a specific type of item, click on the required line (10). The settings window for the selected item will open.
In the window that opens, all fields are available for editing, including you can add an organization (11) and a warehouse (12). This setting is necessary to automatically substitute accounting accounts in capitalization and sales documents. This is very convenient, because then the accountant does not have to manually specify the accounting accounts for each item or service. If you have made changes, click the "Save and Close" button (13).
If you want to create a new setting, click the "New" button (14).
Step 4. Print the working chart of accounts from 1C 8.3
Let's go back to the "Main" window (1). In order to print the chart of accounts for accounting policies or for external users, click the "Print" button (2) and click on the link "Simple list" (3). A printable will open.
In the printed form, click the "Print" button (4).
In accordance with the current legislation, all companies must maintain accounting records and maintenance records in accordance with PBU 18/02. The only exception is small business.
1C makes all calculations automatically according to the specified settings. If there are differences in accounting for the current liabilities of the taxpayer and his assets under the documents intended for maintaining the OU and BU registers, temporary (BP) and permanent (PR) differences are formed.
In connection with the use of PBU 18/02, instead of income tax, such definitions as "Conditional expense" (CD) and "Conditional income (DE)" appeared.
- UR (UD) = Bukh. profit (loss) ×% tax.
At the same time, the program controls the correctness of the most important equality:
- BU = NU + PR + VR
BU and OU in this case represent the total amount of assets and liabilities of the organization in BU and OU, respectively.
In this article, we will consider setting up 1C 8.3 for income tax, entering the primary documentation for calculating tax and the calculation itself using the example of LLC Roga. She is engaged in the production and sale of pallets from purchased materials - boards. It is these costs, as well as labor costs, the purchase of fixed assets will be taken into account when calculating income tax.
In the program 1C 8.3 Accounting 3.0, income tax is calculated completely automatically. For its correct calculation, it is necessary to make a number of preliminary settings.
Go to the section "Main" - "". In the window that opens, set the flag on the item "PBU 18" Accounting for calculations of corporate income tax "is applied.
In the latest versions of the 1C: Accounting 3.0 release, the settings for taxes and reports are made separately. You can go to them by the corresponding hyperlink from the bottom of this form. For this example, we do not need to configure anything further.
Primary documents in 1C for calculating income tax
Receipt (acts, invoices)
Let's reflect in 1C 8.3 the receipt of boards. They are the materials from which products will be made in the future.
There were no differences in the transactions of this document, so the values of PR and BP remained empty. Please also note that the VAT amount in the amount of 1260 rubles was not reflected in the debit. This happened due to the fact that in the program the accounts for the reflection of VAT are not included in the list of tax in the chart of accounts.
Equipment arrival
Let's reflect in 1C receipt and. In new versions of the 1C: Accounting 3.0 release, this can be done in one document. It is located in the section "Fixed assets and intangible assets" - "Receipt of fixed assets".
In the acceptance document for accounting, we will add a depreciation premium of 30% to reduce the tax.
The amount of this premium will be reflected in the movement of the document on the "KB" debit and will be 105 thousand rubles.
Reflection of wages in accounting
We will also include employee salaries in expenses. This can be done using the document of the same name.
As a result, movements will be created, both for payroll itself and for taxes.
Requirement-waybill
At this stage, we need to write off materials for production. Let's write off those boards that we bought in our example earlier.
Sale of finished products
The first step is to reflect the finished product output. Suppose we have produced ten pallets out of ten discarded boards.
To reflect the fact of the sale of our pallets in 1C, we will use the document "Sales (acts, invoices)". The price of the pallet will be 150 rubles. We will sell them all.
Depreciation
The last step before calculating income tax will be the previously accepted machine. Due to the fact that we took it into account in July 2017, depreciation will be charged only at the close of August.
From the formed movements, it can be seen that the program took into account the depreciation bonus, which is 105 thousand rubles for the lathe.
Income tax calculation
To view deferred tax liabilities and assets by the end of the month, generate a reference calculation "Tax assets and liabilities". You can find this report, for example, in the "Close of the month" processing.
From the same processing, you can generate a reference - the calculation of "Calculation of income tax". It will display not only the financial result of the organization's activities, but also the income tax for the current month, year and for the previous months of the current year.
This report shows that the amount of income tax for the current month is 20 percent of the profit for the current month:
- 1,271.19 rubles * 20% = 254.24 rubles
Data validation
You can check the correctness of the data reflected in the accounting and participating in the calculation of this tax in the report "Analysis of the state of tax accounting for income tax." In the header of the report, we indicate the period - August 2017.
By clicking on each of the sections of this report, you can see more detailed calculations.
The main activity of a trading company is the sale of goods and services. In the program "1C: Trade Management", these operations are reflected in the documents "Sale of goods and services" and "Act of work performed". The result of such activities is profit.
Other activity is any income-generating activity other than the main one. For example, the sale of a fixed asset that has become unnecessary, the placement of funds in a deposit account with interest, and more. Other activities result in other income. In the program, they are reflected in payment documents with the type "Other receipt" or the document "Sale of services and other assets".
Routine month-closing operations
For the correct generation of reports on financial results, it is necessary that certain routine operations have been carried out for the period that will be reflected in the report. They are usually performed using the Month-End processing.Section: Financial Result and Controlling / Month-End / Month-End-End
The following operations must be performed:
< >formation of movements for settlements with counterparties; formation of movements for consignments of goods; calculation of the cost price; distribution of income and expenses by areas of activity.
Let's open the "Reports on financial results" panel.
Section: Financial Performance and Controlling / Financial Performance Reports
This report is also available from the "Sales reports" form (Section: Sales / Sales reports).
We will generate a report for the month. It reflects the gross profit from the main activity, the report does not take into account the results of other activities. Gross profit is calculated as the difference between the revenue and the cost of goods (which, in turn, includes the purchase cost and additional costs, they are also TZR). The data is displayed in the management currency by default.
The report can be generated in different versions, the choice is made by clicking the "Report option" button. Figure 2 shows the option "Gross profit of the enterprise". It contains groupings of data by organizations and departments, as well as by managers and groups of analytical accounting (the last two are not visible in the figure). To display data by analytical accounting groups, the program must have enabled the setting for the use of such groups (see Section: Master Data Sheets and Administration / Setting Up Sections / Financial Result and Controlling / Financial Result).
There are other options for generating a gross profit report: by customers, by suppliers, by transactions.
Report "Financial results"
Displays both revenue from core activities and revenue from other operations. Expenses are also grouped by type. Income and expenses in the report are disaggregated by cost item (lines) and by company activity (columns).
Report "Income and expenses"
In this report, we see the line-by-line analysis of income and expenses and profit in a separate column.
Do not forget that in each report, by clicking the "Settings" button, additional settings for data display and report type are available. The customized version of the report can be saved in the program. After that, it will appear in the drop-down list by the "Report options" button and in the report panel.
"1C: Accounting" allows you to automate the maintenance of all sections of accounting: bank and cash transactions; fixed assets and intangible assets; materials; goods and services, work performance; production accounting; accounting of currency transactions; settlements with organizations; calculations with accountable persons; payroll; settlements with the budget other sections of the account.
The program "1C: Accounting" has flexible accounting capabilities: the use of several charts of accounts at the same time; multilevel charts of accounts; multidimensional analytical accounting; multilevel analytical accounting; quantitative accounting; multicurrency accounting for an unlimited number of currencies; keeping records on one computer for several enterprises; maintaining consolidated accounting; input, storage and printing of any primary documents.
"1C: Accounting" allows you to automate the preparation of any primary documents: payment orders; invoices for payment and invoices; incoming and outgoing cash orders; acts, invoices, requirements, powers of attorney and other documents.
The tools for working with documents allow you to organize the entry of documents, their arbitrary distribution among journals and the search for any documents by various criteria: number, date, amount, counterparty.
1C: Accounting includes a set of standard reports that allow you to obtain information for an arbitrary period, in various sections and with the required degree of detail:
synthetic accounting reports: balance sheet; chess list; main book; journal-order and statement of account; account analysis - for the period and by dates; account card;
reports on analytical accounting: turnover - balance sheet of the account in the context of objects of analytical accounting; journal-order in the context of analytic objects; analysis of the account in the context of analytic objects; the "Chart" report allows you to present accounting information in a graphical form;
reports by accounting sections: analysis of the analytics object by accounts; a card of operations for an analytic object; cash book; sales and purchase books; reports on fixed assets and intangible assets; reports on wages, etc .;
formation of regulated reporting, input, filling, printing of accounting, tax and statistical reports, as well as reports to funds.
Indicators, and the program calculates all the totals and derived indicators, in the "Automatic" mode the program fills in reports based on the business transactions entered for the period. Before generating reports, a special mode allows you to check the status of accounting and identify errors of the accountant, which do not allow to draw up reports correctly; the decryption mode allows you to get a "justification" of the automatically filled in indicators up to each primary document and business transaction, the reporting forms are quarterly updated by 1C and are provided free of charge to registered users.
In addition, "1C: Accounting" can be adapted to any accounting features at a particular enterprise. The system includes a Configurator, which allows you to customize the system for various types of accounting and implement any accounting methodology; edit the properties of directories; change the composition of the stored information, the number of levels of nesting, the type of code (numeric, text) and others; create new directories of arbitrary structure; customize the appearance and behavior of forms for entering information; edit existing and create new necessary documents of any structure; change the screen and printed forms of documents; create new magazines for working with documents and arbitrarily redistribute documents among magazines, etc.
Legal support of the program includes: computer video course, ITS disk, legal system "1C: Guarantor LEGAL SUPPORT", etc.
In LLC "Kaskad" from the above-mentioned legal systems, the ITS disk is used - monthly legal support, which reflects all the latest changes in legislation, as well as practical recommendations for maintaining accounting and tax accounting.
Since the formation of the financial result is inextricably linked with such a concept as profit, it should be noted what changes have occurred in the typical configuration of 1C: Accounting with the introduction of Chapter 25 of the Tax Code of the Russian Federation “Corporate Profit Tax”. In connection with the established procedure, from January 1, 2002, all enterprises are required to keep tax records.
Each fact of the economic activity of the enterprise must be reflected not only from the point of view of accounting, but also tax accounting.
Taxpayers calculate the tax base based on the results of each reporting (tax) period on the basis of tax accounting data, if the Tax Code "provides for a procedure for grouping and accounting for objects and business transactions for tax purposes, different from the order of grouping and reflection in accounting established by the accounting rules.
To implement in the standard configuration "1C Accounting 7.7" the possibility of tax accounting, it includes a number of documents and reports. With their help, information for tax accounting is entered and accumulated in the information base, and can also be processed and printed in the form of tax registers. In addition, to fill in a number of indicators of tax registers, they use the accounting data available in the information base.
Tax accounting documents of a typical configuration are used to reflect the fact of a business transaction from the point of view of tax accounting. They include sections of accounting for individual transactions that are not kept in accounting. In addition, the composition of transactions reflected in accounting and tax accounting may differ. However, for most transactions, accounting data can serve as the basis for the automatic filling of tax documents.
A number of indicators of tax registers are formed on the basis of the data contained in the requisites of reference books.
Tax accounting documents, with the help of which the information necessary for the formation of tax registers is registered, are grouped into journals.
To systematize tax accounting data and present them in a form regulated by law, the configuration includes registers:
"Register of accounting of cash receipts";
"Register of accounting of cash expenditures";
"Register of accounting of transactions of acquisition of property, works, services, rights";
"Register of accounting of transactions of disposal of property, works, services, rights";
"Register of accounting of labor costs"; "Register of calculation of taxes included in the composition of expenses";
"Register of accounting of settlements with the budget"; "Register of information about the OS object"; "Register of information about the intangible asset"; "Register-calculation of depreciation of fixed assets"; "Register-calculation of intangible assets depreciation".
Registers are generated as reports on tax accounting documents, tax accounts implemented in the configuration in the form of off-balance sheet satellite accounts, and accounting accounts.
Access to tax registers in configuration is possible through the "Tax accounting" menu of the main menu of the program.
On the basis of tax accounting registers, the Income Tax Report is generated.
In accounting at the end of each reporting month, organizations are required to determine the financial result from the sale and other disposal of assets.
For automatic calculation of the full actual cost and determination of the final financial result on accounts 90 and 91 in the standard configuration, the document "Closing of the month" is intended.
This document refers to the so-called regulatory documents. The last date of the month is automatically set in the document.
In the form of a document, a list of actions that can be performed when posting a document is displayed. Actions to be performed when posting a document should be marked with appropriate flags. Through this document, such accounts can be closed as: 16 "Deviation in the cost of material assets", 97 "Deferred expenses", 25 "General production costs", 26 "General business expenses", 20 "Main production", 40 "Production output" , 44 "Expenses to sell", 90 "Sales", 91 "Other income and expenses".
If necessary, you can repost the entered document. In this case, previously formed transactions are automatically deleted and new ones are formed. In LLC "Kaskad", due to the specifics of the activities carried out, there is such an indicator as work in progress. To reflect the cost of an NP in a typical configuration, the document "Work in progress" is intended. The cost estimate of NP by type of activity and cost item is calculated in accordance with regulatory documents and is indicated in the tabular section of the document form "Work in progress". This document does not generate transactions, but the values given in the tabular section are taken into account when posting the "Month-end closing" document. These are the costs that should remain on account 20 "Main production" at the beginning of the next month.
After the completion of work on the object, the document "Work in progress" is not generated and, accordingly, all accounts are closed in accordance with the established procedure.
In general, the program "1C: Accounting" version 4.2 of the standard configuration has great opportunities, but for an organization providing repair services, a program directly focused on accounting in construction would be more suitable. One of the main disadvantages of the typical configuration is the lack of a printed form of the certificate of completion. Formation of this document in "1C" serves only to reflect in the accounting the fact of the execution of work or stage of work, their payment and completion in general. Those. the act of performing the work itself has to be typed manually. Another drawback is that the program does not provide for such a document as a specification (calculation) of the work performed, in which the list of materials used, types of work, overhead costs, etc. is described in detail. Of course, the most labor-intensive is the material accounting section, and it would be very convenient to draw up a specification, for example, on the basis of invoice requirements reflecting all the materials used. The document "Work in progress" is filled in manually, which is also not very convenient, given the amount of work in progress that construction organizations usually have. Of course, these shortcomings are mainly due to the fact that the typical configuration of "1C" was not originally intended for accounting in construction and, perhaps, it is necessary to replace the software product with "1C" too (since it is already quite familiar to users of LLC "Kaskad"), But for First, it is necessary to carefully study the possibilities of the new program, its advantages and compliance with the peculiarities of the Society's activities.
In addition, for the automation of accounting in the field of settlement operations, LLC "Kaskad" installed the automated system "Client-Sberbank". Through this program, payment orders are generated and sent by e-mail to the bank, which accordingly processes the information received.
The following details must be specified in the payment order: order number, date (must be current), recipient, recipient's bank details, order of payment (regular, budget, etc.), type of dispatch (within the region, electronically, etc.) , purpose of payment, amount, value of VAT (if any). Every day, by connecting to the bank through a modem connection through the AS "Client-Sberbank", you can track the movement of funds on the current account.
All payment documents are drawn up by the bank and provided to the owner of the current account in a timely manner in accordance with the statements. From the automated system "Client-Sberbank" you can print payment orders yourself.
AS "Client-Sberbank" is connected with the "1C" program electronically, due to which it is possible to unload all information in the "Client-Sberbank" into "1C".
As a result, statements from the current account are generated in 1C. In the fields of the verified statement opposite the transaction amount, corresponding accounts are put down.
The number, date of statement, supplier and other details are filled in from the AS "Client-Sberbank" automatically.
The use of the automated system "Clint-Sberbank" increases the speed of settlement operations several times, saves the time of the accounting department (since you can take bank statements only as needed), and allows you to constantly be aware of the changes that have occurred on the current account. It should be noted that all the details of counterparties that are ever entered into payment orders are saved in the program database and when a new payment order is created, their data is filled in automatically (it remains only to enter the item number, date, amount and purpose of payment).
A new regulated report on financial results in 1C 8.3 can be generated by performing the following actions: in the Reports menu, select Regulated reports:
Open the Regulated reports, click the Create button. The window that opens offers a list of reports for selection. Choosing Accounting. Click on "+", the type of reports is revealed:
After selecting the desired report, following the example of the Financial Statements from 2011, an auxiliary form opens, where the period, the form of ownership of the enterprise is specified. The Create button opens a form for filling out a new regulated report:
Go to the required tab Financial Results Report:
To automatically fill out a report in 1C 8.3, click on the Fill button. The panel renders two buttons: All reports and Current report. If you use the All reports button, then in 1C 8.3 all reports of this section will be automatically filled in. If you click on the Current report button, then only the open report will be filled in automatically:
After filling in the report, we save it. If necessary, the regulated report can be printed or downloaded in electronic form. The content of the report can be partially changed manually. This is indicated by the background of the cell colors:
- White ones that cannot be changed;
- Dark greens are also impossible to change. They are totals based on data from other cells;
- Yellow - specially designed for decryption, manual filling. Using the Add / Remove button, you can add or remove values in the yellow cells;
- Light green - automatically filled in according to the 1C 8.3 infobase, but they can be edited by hand.
How to check errors in the report on financial results in 1C 8.3
Before uploading electronically in a special format, the report form can be checked for errors. This operation is available by clicking the Check button. At the same time, 1C 8.3 automatically checks the correctness of filling out the form, control ratios.
If there are no errors, then the 1C 8.3 program will display the comment “No errors”. If there are errors, the 1C 8.3 program will give comments. Use the error navigator to fix them. To do this, "click" on the error and the contents of the error will open:
To check the correctness of filling out the form, the Decrypt button is provided:
When you click it, explanations for each cell of the report open, from where you can go to the balance sheet. For example:
For each type of report, detailed instructions for filling it out are provided, which is included in the help system of the 1C 8.3 program.
If the report is filled out correctly, then the amount of profit on line 2500 will be equal to the amount of profit on line 120 minus line 180 of Appendix 2 of the Income Tax Declaration.
The procedure for filling out the report on financial results
- Line 2110 - the amount of proceeds from the main activities of the enterprise, net of excise taxes and VAT, is reflected. Corresponds to the value of the turnover on CT account 90 Revenue minus Дт 90 sub-accounts Excise taxes, VAT, Export duties;
Income received from other activities is not included in the revenue and is taken into account in the amount of other income on account 91.
- Line 2120 - reflects the amount of expenses incurred from ordinary activities minus excise taxes and VAT.
To fill in this column, the amount Dt of account 90 is taken. Sales of subaccount. The cost of sales in correspondence with Kt. Turnover on accounts 20, 40, 41, 43. The amount in this column is reflected in brackets, that is, with a minus;
Amounts that are not included in expenses from ordinary activities are accounted for as part of other expenses on account 91.
- Line 2100 - in 1C 8.3 is calculated automatically as revenue for the reporting period minus cost. If the result is negative, then it is reflected in parentheses;
- Line 2210 - indicates the amount of commercial expenses incurred for the main activity. To fill in this line, the amount of account CT is taken 90 Revenue subaccount The cost of sales in correspondence with the DD turnover on account 44 Sales costs. The value on line 2210 is written in parentheses, that is, with a minus;
- Line 2220 is defined as the difference between gross profit and selling expenses. If the amount of profit is less than zero, then it is reflected in brackets;
- Line 2310 - shows the amount of income from these operations. To fill out this item, the amount is taken on the debit of account 91 Other income and expenses, sub-account Other income, analytics on the selected type of income in correspondence with account 76;
- Line 2330 - filled in based on data on the amount of interest paid for the use of loans. Dt account 91 Other income and expenses, subaccount Other expenses, analytics on the corresponding type of expense, CT 66 Short-term loans and borrowings and / or CT 67 Long-term loans and borrowings. The amount in this line is indicated in parentheses, with a minus.
- Line 2340 - filled in on the basis of the data of CT 91 of the account, that is, the amount of other income, reduced by the amount of VAT and excise taxes. Also, the amounts indicated in lines 2310 and 2320 are subtracted from this value;
- Line 2350 - indicates the amount of other expenses minus the expenses specified in article 2330. This amount is indicated in brackets, with a minus;
- Line 2300 - the profit is determined according to the accounting data before the accrual of income tax. This amount is calculated in the following order: column 2200 + column 2310 + column 2320 + column 2340 - column 2330 - column 2350. If the result of the calculation is negative, then it is indicated in brackets, with a minus.
- Line 2410 reflects the amount of the calculated income tax according to the data of the tax return. Organizations that do not pay income tax, this and other columns related to the calculation of income tax, are left blank;
- In line 2421, the remainder of the PNO / PNA is reflected for reference;
- Line 2430 reflects the amount of IT changes;
- Line 2450 reflects the amount of SH changes;
- Line 2460 indicates the amounts that were not included in the previous columns and that affect the calculation of the financial result;
- Line 2400 shows the amount of the company's net profit or loss. This line is calculated by the formula: column 2300 - column 2410 + (-) column 2430 - (+) column 2450 + (-) column 2460. If the values of columns 2430, 2450, 2460 are greater than zero, then their indicators are added to the sum of column 2300, if it is less than zero, they are subtracted. If the calculation result is negative, then it is written in parentheses. The value of column 2400 should be equal to the amount of net profit or loss on accounts 84 for the year or 99 for the quarters.
- Line 2500 shows the value of column 2400, corrected for the indicators of columns 2510 and 2520.
One of the most important tasks of an accountant is not to miss deadlines for submitting reports and paying taxes. For these purposes, 1C 8.3 provides an accountant's calendar. How to work with this service in the program is discussed at our seminar:
