How to close the month in 1s 8.2. How to close the month and form a book

What is the last accounting entry of the year? Of course, this is a reformation of the balance. During this procedure, accounts are closed, which take into account information on income, expenses and financial results of the organization. This operation is carried out quite rarely - only once a year, so it will not be superfluous to recall how it is carried out in the 1C program: Enterprise Accounting 8.

What postings are generated monthly?

First of all, let's see what the balance sheet looks like for the accounts of interest to us during the year.
Accounts 90 and 91 must be closed at the end of each month.

At the same time, the balance accumulates on their sub-accounts during the year.

In the processing of the closing of the month, we can see the operation "Closing accounts 90, 91".

When performing this operation, the debit and credit turnovers on accounts 90, 91 are compared and the financial result is formed for each account.
A posting is created between accounts 99 and 90.09/91.09. Which account will be shown as a debit and which account as a credit depends on whether a profit or loss was made at the end of the month.

Thus, on the 99th account, the amount of profit or loss received in the current year is formed and accumulated.

What happens at the end of the year?

At the close of December, another operation appears - the reformation of the balance sheet.

When it is performed, all sub-accounts on 90 and 91 accounts are closed. And the final financial result is transferred from 99 to 84 account.

The balance sheet after the reformation of the balance sheet is as follows:

In the event that net profit is reflected on account 84 at the end of the year, then it can be distributed among the founders by paying dividends. I spoke in detail about the reflection of such operations in the article Accrual of dividends in 1C: Enterprise Accounting 8

Let's be friends in

Periodic reconciliation will help the organization avoid unnecessary fines and penalties, as payments often freeze due to incorrectly specified details. Ideally, check with the regulatory authorities on a quarterly basis after the submission of mandatory reporting (declarations, payments of contributions). Vacation schedule and staffing Every year, the employer must approve the vacation schedule for the next year. This must be done before December 17 of the current year (Article 123 of the Labor Code of the Russian Federation). From 01.01.2016 it is planned to increase the minimum wage (SMIC). Recall that now it is 5,965 rubles. If the company has employees whose salary is close to the minimum wage, it will be necessary to revise the staffing table. According to Art. 133 and 133.1 of the Labor Code of the Russian Federation, the salary of employees cannot be lower than the federal and regional minimum wages. In the event of an increase in salaries, it is necessary to draw up additional agreements to the employment contract.

At this stage, cost accounts are closed (20, 23, 25, 26, 44). The correctness of this operation directly affects the cost of production.

Therefore, it is important to read this section carefully. You need to make sure that the closing happened correctly. Fourth step And finally, at the fourth stage, income tax is calculated.

It does not make sense to describe the principles of its calculation, because, again, specificity affects. I will give only an example of postings: I want to note that the given postings are not their standard sample.
They may be different. It all depends on the specifics of the account. A report on completed operations can be generated by clicking on the "Report on completed operations" button.
Closing the month for the simplified tax system Let's set the execution period, or rather the month that we want to close. I used the accounting policy of the organization with the simplified tax system with the object of taxation "Income minus expenses".

Closing a month or year in 1s 8.3 - step by step instructions

These costs will be the cost of goods sold. Other expenses that the company has in its activities will “transfer” only at the end of the month from the expense accounts to the expenditure side of accounts 90 and 91, i.e.

into debit turnover (

Attention

DO90 and DO91). Sub-accounts 90 and 91 of the accounts that collect the expenses of the enterprise will be from 2 to 8, depending on what they have in the settings in the chart of accounts. Let's go back to our turnover and take a closer look at it.

We should pay attention to the accounts responsible for the financial result. From the turnover we see 90, 91 and 26. Moreover, we already know that the amount from account 26 will go to the expenditure side (debit) of one of the 90 or 91 accounts.

Important

Which one do you think and why? Let's take a look at our example in terms of numbers. We have a formula for the financial result. It remains for us to pick up the numbers from the OSV and substitute them in the appropriate parts of the formula.

Closing the month in accounting. basics

In the line "Conduct documents only for the selected period" indicate the period you are interested in, check the boxes for the necessary points of execution, select your organization and click the "Run" button. After you make sure that the execution is completed, in Scheduled Operations in the Month Closing Procedure, select the appropriate line and click the "Mark as Completed" button.

Registration of advance invoices. In order to create advance invoices, you need to enter the Accounting and Tax Accounting interface and select the “Registration of advance invoices” item in the “VAT” menu. Here you choose the period you are interested in, your organization, press the "Fill" button.

after the list is formed, click the "Run" button. In the corresponding window, you will see how the process of generating advance invoices takes place.

Depending on the taxation system, accounting policy, etc. used at the enterprise, only some of these operations will be available to you. Also, the set of operations depends on what period is closed - month, quarter, year.
It is very important to follow the sequence of operations performed at the end of the month. Otherwise, mistakes are inevitable. Content

• 1 Accounting policy
• 2 Processing "Closing the month"
  • 2.1 Step 1
  • 2.2 Step 2
  • 2.3 Step 3
  • 2.4 Step 4
• 3 Conclusion

Accounting policy First of all, before you start closing the month in 1C 8.3, you need to set up the accounting policy of your organization. You can find it by clicking on the hyperlink of the same name in the element card of the "Organizations" directory. In this article, we will not consider this functionality in detail.

Instructions for closing the month 1s 8 complex or upp

Some amounts will go to the indicator "Revenue (Income) from sales", others - "Expenses for the implementation of activities" Each account 90, 91 contains two indicators: "Revenue (Income) from the sale" and "Expenses for the implementation of activities". And how can we see it? Everything is very simple. Credit turnover on accounts 90 and 91 will show "Revenue (Income)". Moreover, it will be only on the first sub-accounts, i.e. KO(90.1) and KO(91.1). It should be especially noted that the credit turnover (CR) on sub-accounts 90.1 and 91.1 appears within a month whenever there is a sale (sale). But the same cannot be said for costs. Debit turnovers of 90 and 91 accounts are designed to collect information about the expenses of the enterprise. However, the time of receipt of expenses during the month on these accounts is not the same. Some expenses will fall at the time of sale (sale).

Closing the month in 1s 8.3 accounting - step by step instructions

Small comments on the report

• Looking at the list of accounts (code and name), we see which accounting areas were involved.
• The absence of accounts 41 and 44 shows us that this is not a firm selling goods.
• No 43, 40, 25 and 20, bills are not production.
• There is no purely one 20 account - this is not the performance of work
• What remains is the provision of services. So it is in our example.
• The report was generated for the month "November 20XX"
• OSV consists of three groups of indicators:

- At the beginning of the month: on 31.10.XX on 23.59.59 - For the month (TURNS) from 01.11.XX 00.00.00 to 30.11.XX on 23.59.59 - At the end of the month.

Expert Diary

It is mandatory to select “Restore the sequence of settlements for the acquisition”, “Restore the sequence of settlements for the sale”, “Calculate wages and insurance premiums”, “Calculate VAT” (by clicking on the button you need to select the necessary items. I recommend choosing: “! documents on VAT registers”, “Registration of advance invoices”, “Formation of purchase book entries”, “Formation of sales book entries”), “Calculate prime cost (BU, NU)”, “Generate financial result”.

Go to the "Responsible" tab. for each document we assign a responsible person. It can be either the same person or different ones. We save the setting.

• Write off RBP (deferred expenses). Enter the scheduled operation (by double-clicking on the required operation from the month closing scheme). Create documents, conduct. Mark as completed. As a result, the document “Write-off of RBP” will make postings, Dt of which is taken from the RBP reference book Kt 97.
• Calculate insurance costs. Enter the scheduled operation (by double-clicking on the required operation from the month closing scheme). Create documents, conduct. Mark as completed. As a result, the document “Expenses for voluntary insurance” will make postings, Dt of which is taken from the directory Future expenses with the type of RBP insurance Kt 97.
• Revalue foreign exchange. Enter the scheduled operation (by double-clicking on the required operation from the month closing scheme). Create documents, conduct.

How to close a quarter for a beginner accountant step by step instructions

The scheduled operation creates and posts the document "Determination of financial results". Accounts 90 and 91 are closed for 99 in accounting and tax accounting.

• Calculate income tax.

  The scheduled operation creates and posts the document "Calculations for income tax". When using PBU18/2, the document generates deferred and permanent tax assets/liabilities.

  The document also calculates income tax. Typical postings when posting an accounting document are shown below. Postings on deferred tax assets and liabilities are formed according to the turnover of the tax chart of accounts according to the type of accounting “VR” (temporary differences) of accounts up to 90, multiplied by the income tax rate.

Closing the year in 1C 8.2 is the final operation before compiling the annual report. The last postings that you make for the year are entries for the reformation of the balance sheet, that is, the closing of the year. This process in 1C 8.2 is automated. The program independently makes the necessary records on the reformation. In this article, you will learn about closing the year in 1s 8.2 with step-by-step instructions.

Read in the article:

When closing the year in 1C 8.2, you need to perform a number of certain procedures. In particular, zero the balance on accounts 90 “Sales” and 91 “Other income and expenses”. After that, you can proceed to the reformation of the balance sheet and accounting for the profit or loss received during the reporting year. These procedures in the program are carried out in 5 steps.

Step 1. Open the Month-End window

Open the section "Operations" (1) and select the link "Closing the month" (2). A special window "Closing the month" will open.

Step 2. Fill in the required fields

In the window that opens, fill in the "Organization" field (3) and indicate the last month of the year to be closed, for example, "December 2018" (4). In order for the closing procedure to be successful, all previous months, from January to November, must also be consecutively closed in a similar manner.

Step 3. Checking documents

To properly close the year in 1C 8.2, you need to take into account all the operations that were recorded in the program during the year on the basis of primary documents. All documents must be included in the program in chronological order. If you made corrections to the documents, then the accounting entries for them need to be updated. To simplify this procedure in 1C 8.2 there is a special link "Control of the sequence of documents" (5).

• red - the sequence of documents included in the program is violated;
• green - the documents are correctly taken into account in the program.

If the link is red, then in the 1C program for documents, you need to update the accounting records. To do this, click on it. The Check Document Sequence window will open. In the window that opens, click the "Resend Documents" button (6):

After the accounting records for the documents are consistently updated by the 1C program, the link "Control of the sequence of documents" will turn green (7):

Step 4. Complete the closing of the year in 1C 8.2

To complete the operation to close the year, click "Close the month" (8).

1C 8.2 will independently create all the operations that are needed to close December and the year as a whole. Their list is in sections 1 - 4 of the "Closing the month" window. For example, it will write off the balances on accounts 20, 23, 25, 26 and 44, and also make the necessary postings on accounts 90 and 91. As a result, all operations in this window will be colored green. The closing of the year in 1C 8.2 is completed. The Month End window will look like this:

Step 5. Check the closing of the year in 1C 8.2 according to the balance sheet

The balance sheet reform provides for the closure of all sub-accounts to accounts 90, 91, 99. As of December 31, they should not have a debit or credit balance. It is better to check the correctness of closing balance sheets at the end of the year in 1C 8.2 using the balance sheet. At the end of the year, the balance on them should be zero. After closing the year and reforming the balance sheet, the statement may look like this:

To generate scheduled VAT transactions, open the section Operations - Closing the period - Scheduled VAT transactions:

Create:

1. – an operation to restore VAT amounts accepted for deduction at a zero rate. When creating an operation in the header, you need to specify where the tax amount will be entered - in the book of purchases or sales.
2. Real estate VAT recovery– an operation to restore tax amounts on real estate objects that are put into operation and used for VAT-free transactions, in accordance with paragraph 2 of Article 170 of the Tax Code of the Russian Federation.
3. Calculation of VAT on construction and installation works using a household method- this operation charges VAT on construction and installation works performed by the organization itself and not taken into account for construction objects as fixed assets (according to clause 10 of Article 167 of the Tax Code of the Russian Federation).
4. Zero VAT rate confirmation– this transaction confirms or does not confirm the zero VAT rate for sales transactions.
5. Confirmation of VAT payment to the budget- the operation registers the fact of receiving a tax mark in .
6. VAT distribution– allocates VAT to taxable, non-taxable, or zero-taxable transactions for valuables written off as expenses.
7. Write-off of VAT- the operation is intended to be written off as expenses for VAT, which is presented by the supplier, but cannot be accepted for deduction.
8. – the transaction reflects VAT deductions for invoices that were not included in the purchase book earlier, as well as for invoices where tax is deductible in installments.
9. - an operation to restore VAT from advances and reflect the amounts in the sales book.

How to find and fix VAT errors in 1C 8.3 for proper accounting and VAT reporting, read in.

VAT Accounting Assistant

To work with the VAT routine operations in 1C 8.3, there is an assistant. It checks the correctness and sequence of these operations for the correct filling of purchase and sales books, as well as VAT returns. The assistant is located in the section Operations - Period Closing - VAT Accounting Assistant:

In addition to the list of operations to be performed, the assistant fixes the status of each of them:

• Awaiting execution;
• Completed, up-to-date;
• Done, not relevant.

For the correct formation of the VAT declaration, all transactions must have the status Done, up-to-date:

Attention! If in 1C 8.3 VAT transactions were created in the process of work as needed, then it is recommended to use an assistant before compiling reports and repost the specified list in chronological order. How to do it .

Closing the month in 1C 8.3 Accounting step by step

This procedure consists of routine operations. Each operation is carried out by a separate document in a certain sequence. To generate scheduled operations, open the section Operations - Period Closing - Scheduled Operations:

The list of all possible operations in the 1C 8.3 program is available by clicking the button Create. However, it is not recommended to create operations manually, 1C 8.3 itself determines the necessary list according to the established program settings, the organization's accounting policy and the primary documents posted:

Step 1. Setting up the month-end closing procedure

Accounting Settings

After checking the box in 1C 8.3, functionality will appear for accounting for special clothing, devices, and equipment.

For equipment, for which the useful life is established by the primary documents, at the end of the month, a settlement regulatory document will be created Repayment of the cost of overalls and special equipment.

To set up an accounting policy in 1C 8.3, open the section Main - Settings - Accounting policy:

When generating regulatory documents, the procedure for closing accounts 20, 23, 25, 26 is important. The rules for the distribution and write-off of costs are set by the user in the accounting policy settings on the tab Expenses. For example: if the organization's main activity is the performance of work or the provision of services, then it is necessary to establish the procedure for writing off costs from account 20:

By button indirect costs methods of distribution of overhead and general business expenses are established.

Step 2. Starting the month-end closing procedure

To automatically close the month and carry out the necessary routine operations in 1C 8.3, an assistant has been created Closing of the month:

1. Open the assistant section Operations - Period Closing - Month Closing or click the button Closing the month directly in the log of routine operations:

2. Install period closures:

3. If the 1C 8.3 database keeps records not for one, but for several organizations, then indicate name of company for which the closure is performed.

4. To restore the chronological sequence of entered documents, use the function Conducting documents per month. If reposting is not required, open the hyperlink and click Skip operation.

5. To start the calculation of regulatory documents, click the button Perform month-end closing.

Step 3. The sequence of closing the month in 1C 8.3

This procedure consists of 4 steps:

1. The 1st stage includes settlement operations in various areas of accounting. They can be performed independently of each other as soon as they are ready, or not performed at all if accounting data is missing or settings are not enabled. For example: if there are no deferred expenses in accounting, then they will not be calculated.
2. It is possible to proceed to the 2nd stage only after the calculation of all operations of the 1st stage, as they may affect the amount of expenses. The stage consists of one operation Calculation of write-offs of indirect expenses, which determines the ratio of write-offs of indirect expenses between types of activities with different taxation systems.
3. At the 3rd stage:

• closing production and commercial expense accounts;
• calculation of the actual cost of semi-finished products and finished products, works and services produced per month;
• adjustment of the cost of sold products (works, services);
• distribution of expenses by type of activity for organizations on the simplified tax system and for accounting for individual entrepreneurs.

1. At the 4th stage, the amount of income tax is calculated for the month. When performing scheduled operations for December, 1C 8.3 also performs the Balance Reformation operation.

The closing procedure is considered completed after all the listed operations have been completed, that is, each regulatory document must have the status Done, up-to-date. If the operation is performed with an error, then 1C 8.3 will assign it the appropriate status and suspend the closing of the month until the error is eliminated. You can find information about the error by clicking on the name of the operation.

To cancel the period closing procedure as a whole, use the button Cancel month end. To cancel a separate scheduled operation, press the button Cancel operation, while all subsequent operations will acquire the status Completed, outdated:

To get a brief report on the operations performed in 1C 8.3, use the button Report on the execution of operations.

Step 4. Reports on the closing operations of the month

You can get information about the purpose of each operation by clicking the button. Open Help in the journal Scheduled Operations:

Step 5. Postings and registers

After completing the procedure for each operation in 1C 8.3, accounting entries and registers are available. To open the records for viewing, click on the name of the operation and press the button

Closing at the end of the month in accordance with the order of the Ministry of Finance of the Russian Federation dated 10/31/2000. No. 94n "On the approval of the Chart of Accounts" are subject to accounts 25 and 26, which should not have a balance at the end of the month.

Also, in accordance with the Instruction on the application of the chart of accounts, accounts 20, 23, 29, as well as accounts 90 Sales and 91 Other income and expenses are subject to closing at the end of the month.

In addition, at the end of the year, the accountant needs to prepare regulated reports. To do this, the balance sheet is reformed in December.

How to close the month in 1C 8.3

It is necessary to close the period in 1C 8.3 regularly and consistently. With the help of an assistant Closing of the month such as writing off deferred expenses, depreciation and other necessary operations for the correct distribution of income and expenses and the calculation of income tax. To launch the Monthly Closing Assistant in 1C 8.3, you need to open the Operations section:

Getting into the assistant for closing the month, first of all, you need to set the period - the month that will be closed:

If you switched to 1C 8.3 from another program or entered balances manually, for example, entered balances on December 31, 2013, and accounting began in January 2014, then we select for closing the month in which the first accounting entries began.

Month closing can be done in two ways:

• Full automatic closing;
• Partial closure. In this case, it is necessary to perform one scheduled operation, or it is necessary to do all but one.

The sequence of closing the month in 1C 8.3

To perform this operation in 1C 8.3, after selecting the closing period, click on the Close month button, after which the 1C 8.3 program will perform the following actions:

• Re-posting of documents, that is, putting them in chronological order by time and dates;
• The presence of the document Payroll for the selected month is checked to reflect the amounts of wages and contributions on the expense accounts.

If the 1C 8.3 program does not have a Payroll document for the selected month, then the program creates a document at the end of the period. The amounts of accrued salaries are put down in accordance with the salaries of employees.

Also, when closing the month in 1C 8.3, the following is carried out:

Depending on the organizational and legal ownership, as well as the chosen taxation system, the set of routine operations in 1C 8.3 may differ, for example:

Or, for example:

At the end of the month closing, all scheduled operations on the screen will be highlighted in green:

And the status of the Month-end closing operation will be Executed:

If the closing of the month is not carried out in 1s 8.3

Such a result of closing the month is possible only if there are no accounting errors. If there are errors, then the 1C 8.3 program will not perform the operation and will highlight the operation in red in the assistant:

It will also give an informational message about where the error is and how to fix it:

After correcting the error, you must close the informational error message and click the Close Month button again. The 1C 8.3 program will continue to close the month from the operation in which there was an error:

In addition, at the close of the last month of the quarter (in our case, March), the 1C 8.3 program checks for the availability of VAT accounting documents, that is, the formation of a purchase book and a sales book:

Upon completion of each scheduled operation, we can look at the accounting entries or the document by which this operation was made (if possible), and also look at the reference-calculation for the operation. To do this, click on the required operation with the left mouse button and select the required detail:

In 1C 8.3, all reference calculations that can be generated at the end of the month can be seen using a special button in the upper right corner of the month closing assistant:

balance reformation

At the end of the year, when the month of December is closed in 1C 8.3, an additional operation Reformation of the balance sheet appears:

This operation closes accounts 90 and 91 to account 90.09 “Sales profit/loss” and 91.09 “Balance of other income/expenses”. Account 99 is written off to 90.09 and 91.09 and so on.

After the closing of the month, the result of the balance sheet reformation can be seen in the form of accounting entries:

If, for example, you need to perform the OS Depreciation operation right now from scheduled operations, then in the assistant for this you need to left-click on the desired operation and select the Perform operation item:

At the end of the operation, 1C 8.3 will issue an informational message:

If you try to make an operation from the second or third block of the assistant, for example, calculating the reserve for doubtful debts, then the 1C 8.3 program will issue an informational message about the impossibility of performing the operation:

This is because in the Month Closing Assistant, the operations are arranged in such a way that the sequence of closing accounts is observed in accordance with PBU. The 1C 8.3 program will offer to perform all the necessary operations preceding the selected one.

If you do not want to perform all operations, but only the selected one, you can skip all previous scheduled operations:

Attention! To skip an operation means to refuse to perform this operation in the current month. The actual closure of accounts for this operation will not occur, which threatens with unreliable data in accounting.